Civil List Act 1837

VII As to Hereditary Duties on Beer, Ale, and Cider.

And whereas by the said recited Act of the First Year of the Reign of His late Majesty King William the Fourth, for repealing the Duties on Beer, Ale, and Cider, it was provided that the Hereditary Duties of Excise on Beer, Ale, and Cider in Great Britain, the Collection and Payment whereof were, under the Provisions of the said Act, suspended during the Life of His said late Majesty, should on the Demise of His said Majesty revive and be again payable, collected, and paid : And whereas, in pursuance of such Provision, the Commissioners of Excise have, since the Demise of His said late Majesty, caused the said Hereditary Duties to be charged on all Beer, Ale, and Cider brewed or made in Great Britain, but the Amount thereof has not yet been collected : And whereas the whole of the Duties on Beer, Ale, and Cider having been repealed by the said recited Act, save and except the said Hereditary Duties, it is expedient to make Provision that the said Hereditary Duties also shall not be collected or paid during the Continuance of this Act, and that the Sums already charged in respect thereof should be remitted; be it therefore enacted, That during the Continuance of this Act the said Hereditary Duties on Ale, Beer, and Cider shall not be charged, collected, or paid, or be chargeable or payable; and it shall be lawful for the Commissioners of Excise, and they are hereby authorized and required, to remit and discharge the Amount of the said Duties in the several Cases in which they have been charged but not collected as aforesaid: Provided always, that if the Heir-or Successor of Her Majesty (whom God long preserve) shall signify His or Her Royal Will and Pleasure, in manner herein-after- provided, to resume the Possession of the several Hereditary Revenues of the Crown, the said Hereditary Duties on Ale, Beer, and Cider shall from thenceforth revive and be again charged, collected, and paid for the Use of such Heir or Successor, and His or Her Heirs and Successors, in the Manner provided by the said recited Act,