Excise (No. 3) Act 1660

1. Introductory Text

2. Rates given to His Majesty for Life.

3. II. Duty upon Foreign Liquors imported to be paid by Importer in money upon Entry made before landing.

4. III. Common Brewers to make Entry weekly, and other Retailers of Beer, Ale, &c. monthly.

5. IV. Brewers not making Entry, Penalty £5. Innkeeper, Penalty £5. Retailers, Penalty 20s.

6. V. Brewers not clearing off, Penalty.

7. VI. No Person compelled to go further to make Entries than next Market Town.

8. VII. Commissioners, &c. for executing Act empowered to appoint Gaugers. Gaugers may enter Houses, &c. to gauge;

9. VIII. What shall be reckoned a Barrel of Beer.

10. IX. Prices to be at the usual Rates.

11. X. Allowance for Waste and Leakage.

12. XI. False Entries;

13. XII. No Ale or Beer to be delivered by Brewer to Retailer before Duty paid. Proviso for Beer and Ale sold in Fairs.

14. XIII. Commissioners may compound for Duty with Innkeeper, Retailer, or Victualler.

15. XIV. Rates may be farmed for Three Years.

16. XV. Such Contracts to be good in Law.

17. XVI. Treasury not to treat with Persons other than such as shall be nominated by Quarter Sessions; such Persons to have the First Refusal.

18. XVII. Proviso as to Rate of farming.

19. XVIII. Forfeitures and Offences within the limits of London, where to be determined.

20. XIX. Fines and Forfeitures may be mitigated by Commissioners, &c.; Such Mitigation a Discharge.

21. XX. How the Fines and Forfeitures shall be employed.

22. XXI. Head Office erected in London to be managed by Officers...

23. XXII. Officers of Excise to take the Oath of Allegiance and Supremacy, and the following Oath.

24. XXIII. Certificates of Oath taken to the next Quarter-Sessions.

25. XXIV. London, Westminister, Southwark, &c.; to be under the Management of Head Office.

26. XXV. Hours at which Excise Office to be kept open.

27. XXVI. Commissioners to pay Monies collected into Exchequer.

28. XXVII. Persons sued may plead the General Issue.

29. XXVIII. Certiorari.

30. XXIX. Proviso for E. Backwell, for Payment of £28,450.