Taxation (Brandy) Act 1670

Recital of 12 Car. II. c. 23.; 12 Car. II. c. 24.;

Brandy a Strong Water chargeable by the said Two Acts.

Whereas by two Acts made in the twelfth Yeare of his Majesties Raigne and confirmed by this present Parlyament there was laid upon every Gallon of Spirits made of any Kinde of Wine or Sider imported the Rate and Duty of fower Pence namely by each of the said Acts two Pence, And upon every Gallon of Strong water perfectly made imported from beyond the Seas the Rate and Duty of eight Pence, and whereas some Doubts have beene made and raised concerning a certaine Liquor imported from beyond the Seas called Brandy, whether the same should pay the Rate and Duty laid by the said Acts upon Spirits made of any Kinde of Wine or Syder imported, or the Rate and Duty thereby laid upon Strong water perfectly made imported from beyond Seas, Bee it therefore declared by the Kings most Excellent Majestie by and with the Advice and Consent of the Lords Spirituall and Temporall and Commons in this present Parlyament assembled and by Authoritie of the same That the said Liquor called Brandy was at the time of makeing and confirming the said Acts, and is a Strong Water perfectly made, and being imported from beyond the Seas was and is charged and chargeable in and by the said Acts with the Rate and Duty of eight Pence per Gallon sett and imposed in and by both the said Acts upon Strong Water perfectly made imported from beyond the Seas, and was not nor is not chargeable with the Rate and Duty of fower Pence onely per Gallon by the said Acts sett and imposed upon Spirits made of Wine or Syder imported.