A. D. 1699. Anno decimo & undecimo Gulielmi III. C. 21. 19 live before he mix the faid Liquors fo received, or any Part thereof, with any Other Liquors, Rape or other Materials, on Pain to forfeit for every fuch Omiflion or Negle6t the Sum of twenty Penalty. Xiv! And be it further enafted by the Authority aforefaid. That if any Vinegar Maker flial] at any Penalty on vine- Time after the faid tenth Day of May one thoufand fix hundred ninety and nine, without firft giving No- f^fj^^ ^J^ "i'r^ tice thereof, at the next Office of Excife, make ufe of any Storehoufe, Warehoufe, Cellar or other Notice. Place for the making, laying or keeping any Vinegar, Vinegar Beer or Liquors preparing for Vinegar, every fuch Vinegar Maker fhall forfeit and lofe for every fuch private Storehoufe, Warehoufe, Cellar, and other Place fo made ufe of without fuch Notice as aforefaid, the Sum of fifty Pounds. ' XV. And whereas the Duties on Vinegars and Vinegar Beer, charged by the former A£1:s, were com-
- puted by different Meafures, whereby Difputes and Controverfies have arifen touching the charging of
' the fame :' For preventing whereof for the future, be it enadted and declared by the Authority aforefaid. That every thirty and four Gallons taken by the Gage, according to the Standard of the Ale Quart (four 34 Gallons (hall whereof f!all be deemed a Gallon) remaining in the Cuftody of the Chamberlains of his Majelly's Ex- he accounted a chequer, from and after the faid tenth D^y of May one thoufand fix hundred ninety-nine, (hall be reckon- ^"'^'"f^'"*^' ed accounted and returned by the Gager for a Barrel of Vinegar, Vinegar Beer, or Liquor preparing for ^"' Vinegar ; any Thing in the faid former AiSls, or any of them, or any other Law, Statute or Provifion to the contrary thereof in any wife notwithftanding. ' XVL And whereas feveral Makers of Vinegar may have in their Cuftody feveral Quantities of Vine-
- gar Beer, or Liquors preparing for Vinegar, on the faid tenth Day of ^oy one thoufand fix hundred
' ninety-nine, for which they may then ftand charged with, or have anfwered to his Majefty, fome of
- the Duties impofed by the -former A£ts ;' Be it enafted and declared by the Authority aforefaid, That Stock how
every fuch Vinegar Maker fhall, by Virtue of this Aft, be chargeable for fuch Vinegar Beer, or Liquors '"^"^*' preparing for Vinegar, with fo much onl^^ as fhall make the Duties charged thereon by Virtue of the for- mer Afts, eight Shillings for every Barrel thereof, and no more ; any Thing therein contained to the con- trary notwithftanding. ' XVIL And whereas it is found by Experience, that the Art of diftilling Spirits or Brandy in this ' Kingdom is of late Years very much improved, and that Spirits or Brandy made here from Melaffes and
- Sugar, which are the Produce of the Englijh Plantations, is near as good as Brandy imported from fo-
' reign Parts : And whereas by an Aft made in the feventh Year of the Reign of his prefent Majefty,
- intituled, An ASi for laying feveral Duties ufon Low Wines or Spirits of the firji Extra£lion, and for -pre- 7W. 3. c. jo.'
' venting the Frauds and Abufes of Brewers, Dijlillers., and other Perfons chargeable with the Duties of Excife^ ' there is a Duty of eight Pence impofed upon every Gallonof Low Wines or Spirits of the firft Extrac-
- tlon, made or draWn from any foreign or imported Materials, or any Mixture with foreign Materfais,
- and a Duty of three Pence upon every Gallon of Low Wines or Spirits of the firft Extraftion made or
- drawn from any Englijh Materials, other than Drink made or brewed from malted Corn, or from Brewers
' Wafh or Tilts, which faid High Duties are a great Difcouragement to the making of the faid Commo-
- dities, and do occafion undue Praftices in the fame ;' Be it therefore ena<3:ed by the Authority aforefaid.
That from and after' the tenth Day of May one thoufand fix hundred ninety-nine, four Pence per G'llon, From to May Part of the faid Duty of eight Pence impofed upon every Gallon of Low Wines and Spirits of the firft l^^^- ^"°. Extraftion, made or drawn from any foreign or imported Materials, or any Mixture with foreign Mate- Da'ieloni.ovf rials, and one Moiety or half Part of the faid Duty of three Pence upon every Gallon of Low Wines or Wines, &c. to Spirits of the firft Extradion, made or drawn from any Englijh Materials (other than Drink made or ceafe. ' brewed from malted Corn, or from Brewers Wafh or Tilts) granted by the faid former Aft, fhall ceafe and determine, and be no longer payable to his Majefty, his Heirs or Succeifors, in any Manner of wife j any Thing in the faid Aft to the contrary notwithftanding. XVIIL Provided always, and it is hereby enafted, 1 hat this Aft, or any Thing herein contained, Afl not to void ftiall not extend to take away, lellen or make void the Payment of any Sum or Sums of Money accruing '•'^ Pajmencof •or becoming due to his Majefly, for any Low Wines or Spirits of the firft Extraftion, aftually made or J^""" *'"*^5' drawn from any the Materials before mentioned, before the faid tenth Day of May one thoufand fix hun- dred ninety-nine, and which fhall be then due and owing to his Majefty; and that all and every the Former Aft 7 Claufes, Matters and Things in the laft mentioned Aft contained, for charging, fecuring, raifing, levying w. 3. c. 30. or paying the whole Duties on the faid Low Wines and Spirits of the firft Extraftion, which were there- "n^'""s<^- by granted, and for difpofmg, ap_plying and appropriating the fame to the Ufes and Purpofes therein men- tioned, fhall be applied, praftifed and put in Execution for the charging, fecuring, levying, raifing arid paying the faid remaining Parts of the (aid Duties upon Low Wines or Spirits (not hereby taken away) and for difpofing, applying and appropriating thereof to the fame Ufes and Purpofes, as fully and effec- tually as if the faid Claufes, Matters and Things were for that P.urpofe again repeated and particularly re- enafted by this prefent Aft. XIX. And be it further enafted by the Authority aforefaid. That all and every the Powers, Authori- ties, Direftions, Rules, Methods, Penalties, Forfeitures, Claufes, Matters and Things, which in and by an Aft of Parliament made in the twelfth Year of the Reign of the late King Charles the Second, ,jCar. a. c. 24. intituled. An ASt for taking away the Court of Wards and Liveries, fl«^T'^K7/nj in Capite, and by Knights' Service, and Purveyance, and for fettling a Revenue upon .his Majejiy in lieu thereof, or by any other Law now in Force relating to his Majefty's Revenue of Excife upon Beer, Ale and other Liquors, are provided, fettled or eftabliflied for raifing, levying, collefting, recovering, adjudging or afcertaining the Duties thereby granted, or any of them (other than in fuch Cafes for which other Penalties or Provifions are made and prefcribed by this Act) fliall be exercifed, praftifed, applied, ufed, levied, recovered and ■ D 3 put