Taxation (Beer and Ale) Act 1677
Abbreviated title derived from Chronological Table of the Statutes: Covering the Period from 1235 to the End of 1971 (London: Her Majesty's Stationery Office. 1972)
1677 CHAPTER 2 29 Cha 2
An Act for an additionall Excise upon Beere, Ale and other Liquors for Three yeares.

Recital of 22 & 23 C.II. c.5.
Grant of the Duties of Excise herein mentioned.
Most Gracious Soveraigne
Whereas a certaine Act passed in this Parlyament in the Two and twentyeth and Three and twentyeth yeares of Your Majestyes Raigne entituled An Act for an Additionall Excise upon Beere Ale and other Liquors, which was thereby limitted to continue for the space of Six yeares from the fower and twentyeth day of June in the yeare of our Lord One thousand six hundred seaventy and one and noe longer Wee Your Majestyes most Loyall and dutyfull Subjects the Commons of England in Parlyament assembled as a further Aide to Your most Excellent Majestie whose weighty and urgent Affaires require an extraordinary Supply at this present time have given and granted and doe hereby give and grant to Your most Excellent Majestie the severall additionall Rates and Duties of Excise herein after mentioned And doe most humbly beseech Your Majestie that it may be enacted and bee it enacted 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 the Authoritie of the same That from and after the Fower and twentyeth day of June which shall be in the yeare of our Lord One thousand six hundred seaventy and seaven there shall be throughout Your Majestyes Kingdome of England Dominion of Wales and Towne of Berwicke upon Tweede raised leavyed collected and paid unto Your Majestie Your Heires and Successors dureing the space and terme of Three yeares from the Fower and twentyeth day of June aforesaid and noe longer for Beere Ale Syder and other Liquors herein after expressed by way of Excise over and above all other Dutyes Charges and Impositions by any former Act or Acts sett and imposed and in manner and forme following, That is to say.
	
For every Barrell of Beere or Ale of above Six shillings the Barrell brewed by the Common Brewer or any other person or persons who doe or shall sell or tap out Beere or Ale publiquely or privately to bee paid by the said Common Brewer or by such other person or persons respectively as aforesaid and soe proportionably for a greater or lesse Quantity Nine pence.	ix d
For every Barrell of Beere or Ale of Six shillings the Barrell or under brewed by the Common Brewer or any other person or persons who doth or shall sell or tap out Beere or Ale publiquely or privately to be paid by the said Common Brewer or by such other person or persons respectively as aforesaid and soe proportionably for a greater or lesse quantity Three pence.	iij d
For all Syder and Perry made and sold by Retaile upon every Hogshead to be paid by the Retailer thereof and soe proportionably for a greater or lesse Measure One shilling and Three pence.	js. iij d
For all Metheglin or Meade sold whether by Retaile or otherwise to be paid by the Maker thereof for every Gallon One halfe peny.	[ob.
For every Barrell of Beere commonly called Vineger beere brewed or made to be sold Six pence.	vj d
For every Gallon of Strong-water or Aqua Vite made and sold to be paid by the Maker thereof One peny.	j d
For every Barrell of Beere or Ale imported from beyond the Seas and soe proportionably for a.greater or lesse Quantity to be paid by the Importers before Landing Three shillings	iij s
For every Tunn of Syder or Perry imported from beyond the Seas and soe proportionably for a greater or lesse Quantity to be paid by the Importer before Landing Foure pounds.	iv l.
For every Gallon of Low Wines of the first Extraction made of any kinde of Imported Wine or Syder or other Materialls imported to be paid by the Maker or Seller Two pence.	ij d
For every Gallon of Coffee made and sold to be paid by the Maker thereof Two pence.	ij d
For every Gallon of Chocolate Sherbet and Tea made and sold to be paid by the Makers thereof Eight pence.	viij d
to be raised during the Space of Three Years, as by 22 & 23 C. II. c.5.
Which said severall Rates and Dutyes of Excise upon Beere Ale and other Liquors shall be raised leavyed collected and paid unto Your Majestie Your Heires and Successors dureing the space and terme of Three yeares as aforesaid and noe longer in the same manner and forme and by such rules meanes and wayes and under such Penalties and Forfeitures as are contained mentioned expressed and directed in the before recited Act of Parliament made in the two and twentyeth and Three and twentyeth yeares of Your Majestyes Raigne entituled An Act for an additionall Excise upon Beere Ale and other Liquors.

II. Gauger to leave Note of Gauge with Brewer.
And to the end common Brewers and other persons paying the Duty of Excise may not be overcharged Bee it further enacted That from and after the said Foure and twentyeth day of June every Gauger that shall be imployed to gauge Beere Ale Mum or Worts of any person chargeable by this Act shall at the same time leave with such person or persons soe gauged. or his or their servants a Note fairely written of the Gauge soe taken with the day of the moneth and how many Gallons according to the Ale Quart remaining in His Majestyes Court of Exchequer such person is by him charged with Any Law Statute or Usage to the contrary notwithstanding.
Variant reading of the text noted in The Statutes of the Realm as follows: the O. [O. refers to a collection in the library of Trinity College, Cambridge]

III. 22 & 23 C. II. c.13. continued for Three Years.
And bee it further enacted by the Authority aforesaid That a certaine Act of this present Parliament made in the Two and twentyeth and Three and twentyeth yeares of His now Majestyes Raigne entituled An Act for exporting of Beere Ale and Mum and every Clause Article Power Provisoe matter and thing therein contained be and is hereby continued for the terme of Three yeares to be accounted from the end of this present Session of Parlyament and from thence to the end of the First Session of the next Parlyament and noe longer.

IV. Reasons for this Enactment.
Commissioners of Excise to keep apart One-fifth of the Duties paid; Auditor and Comptroller of Excise to keep distinct Accounts thereof.; Commissioners to pay the same into the Exchequer.
And to the intent that your Majestie may be enabled to raise the summe of Two hundred thousand pounds upon Credit in case Your Majestyes extraordinary Occasions shall require the same And that the said summe with the Interest thereof may be well and sufficiently secured. And forasmuch as the moneys ariseing by this cannot be conveniently distinguished and sett apart from other moneys payable to Your Majestie by vertue of the former Acts of Excise Bee it enacted by the Authoritie aforesaid That from and after the said Fower and twentyeth day of June dureing the continuance of this Act the Commissioners and Governours of Excise at the Head Office in London or the major part of them doe seperate and keepe apart from the rest of the moneys received or to be received for the Duty of Excise One full Fifth part of the whole Receipt as the same shall become due and be paid into the said Office of Excise by the Farmers or Commissioners of the said Duty or any other person or persons authorized to collect and pay in the same, Of all which payments of the said Fifth part the Auditor and Comptroller of the Excise for the time being or their respective Deputyes shall keepe a perfect: and distinct Account in Bookes fairely written as the same shall come in, And the said Commissioners and Governours of the Excize for the time being or the major part of them are hereby required and strictly enjoyned from time to time to pay all such moneys by them soe received and sett apart as aforesaid into Your Majestyes Receipt of the Exchequer.
Variant reading of the text noted in The Statutes of the Realm as follows: Act O. [O. refers to a collection in the library of Trinity College, Cambridge]

V. Monies to be registered apart in Book to be kept in the Auditors Office in the Exchequer.
And bee it further enacted That there shall be provided and kept in Your Majestyes Exchequer (to witt) in the Office of the Writer of the Tallyes and Counter Tallyes at the Receipt of the Exchequer commonly called the Office of the Auditor of the Receipt one Booke or Register in which all moneys that shall be paid into the Exchequer as aforesaid shall be entred and registred apart and distinct from all other moneys paid or payable to Your Majestie or to Your Heires or Successors upon any other account whatsoever.

VI. And a Book of Warrants for Payment of Monies lent:
And that there be one other Booke or Registry provided and kept in the said Office of all Orders and Warrants to be made by the Lord Treasurer and Under-Treasurer or by the Commissioners of the Treasury for the time being for payment of all and every summe and summes of moneys to all persons for moneys lent.

VII. And a like Book of such Payments.
And that alsoe there shall be the like Booke or Registry provided and kept by the said Writer of the Tallyes or Auditor as aforesaid of all moneys paid out or issued by vertue of such Orders and Warrants.

VIII. Persons lending Money may view the said Books:
And that it shall be lawfull for any person or persons willing to lend any money on the Creditt of this Act at the usuall times when the Exchequer or Head Office of the Excize at London shall be open to have accesse unto and view and peruse all or any of the said Bookes for their Information of the state of those moneys and all Engagements upon them for their better encouragement to lend any moneys as aforesaid.

IX. And the Auditor and other Persons to be assistant to such Persons.
And that the Auditor and Controller of ye Excise and the said Writer of the Tallyes or Auditor of the Receipt and their Deputyes and Clerks respectively shall be assistant to such person or persons for their better and speedier satisfaction in that behalfe.

X. Persons lending to have a Tally of Loan and Order for Repayment, with Interest at £7 per Cent, per Ann. payable every Three Months.
And all and every person and persons who shall lend any moneys to Your Majestie and pay the same into the Receipt of the Exchequer shall immediatly have a Tally of Loane strucke for the same and an Order for his or her repayment bearing the same date with the Tally In which Order shall be alsoe contained a Warrant for payment of Interest after the Rate of Seaven pounds per Centum per Annum for his or her Consideration to be paid every Three moneths untill the Repayment of the Principall.

XI. Orders to be registered in course, and not to have Preference.
And all Orders for repayment of money lent shall be registred in course according to the Date of the Tallyes respectively. And none of the said Orders for moneys shall have preference one before another but shall be entred in their course according to the Dates of their Tallyes and the times of bringing their Certificates as they are in point of time respectively before each other.

XII. Persons lending to be paid as Orders stand entered.
Order first entered to be first paid, and so in course.
And all and every person and persons shall be paid in course according as their Orders shall stand entred in the said Register Booke of the Receipt soe as yt the person Native or Forreigner his or her Executors Administrators and Assignes who shall have his or her Warrant or Order Warrants or Orders first entred in the said Booke of Registry in the Exchequer as aforesaid shall be taken and accounted as the first person to be paid upon the said fifth part of the moneys to come in by vertue of this Act. And he, she or they that shall have his her or their Warrants or Orders Warrant or Order next entred shall be taken and accounted the second person to be paid and soe successively and in course.

XIII. Monies to come in liable in the same Order to satisfying Lenders.
And that the moneys to come in by this Act as aforesaid shall be in the same Order lyable to the satisfaction of the said respective partyes their Executors Administrators or Assignes successively without preference of one before another and not otherwise, and not to be divertible to any other use intent or purpose whatsoever.

XIV. No Fee for providing Books, &c.
Penalty.
And that noe Fee Reward or Gratuity directly or indirectly be demanded or taken of any of Your Majestyes Officers or Subjects for provideing or makeing of any such Bookes Registers Entryes View Search or any other thing in, for or concerning the payment of any money lent or the Interest thereof as aforesaid or by any of their Clerks or Deputyes on paine of payment Treble damages to the partie grieved by the party offending with Cost of Suite.

XV. Commissioners of Excise refusing, &c. to pay in Monies or Officer demanding Fee;
Loss of Office.
And if the said Commissioners of Excise shall refuse or neglect to pay in the said money in manner as they are before required and enjoyned to doe, Or if any Officer in his owne person shall take or demand any such Fee or Reward every such Commissioner or Officer soe offending shall forfeite and lose his Place and Office.

XVI. Officer making undue Preference. Penalty and Loss of Office.
By Deputy; Penalty and Incapacity.
And if any undue preference of one before another shall be made in point of registring contrary to the true meaning of this Act by any such Officer or Officers then the partie offending shall be lyable by Action of Debt or on the Case to pay the vallue of the Debt Damages and Costs to the partie grieved and shall be fore judged from his place or Office. And if such preference be unduely made by any his Deputy or Clerke without direction or privity of his Master then such Deputy or Clerke onely shall be lyable to such Action Debt Damages and Costs and shall be for ever after uncapeable of his Place or Office.

XVII. Writer of the Tallies, &c. not directing, and Clerk of the Pells, &c. not making Payment;
Loss of Office.; Deputies and Clerks liable to Action.; How Penalties recovered.
And in case the said Writer of the Tallyes or Auditor as aforesaid shall not direct the Order or the Clerke of the Pells record or the Teller thereunto required make payment according to each persons due place and Order as afore directed then he or they respectively shall be adjudged to forfeite his or their Place and Office. And the respective Deputyes and Clerks herein offending shall be lyable to such Action Debt Damages and Costs in such manner as aforesaid. All which said Penalties Forfeitures Damages and Costs to be incurred by any of the Commissioners or Officers as aforesaid or any their Deputyes or Clerks shall and may be recovered by Action of Debt Bill Plaint or Information in any of Your Majestyes Courts of Record at Westminster wherein noe Essoigne Protection Priviledge Wager of Law Injunction Order of Restraint or stay of Prosecution by Non vult ulterius prosequi shall be in any wise granted or allowed.

XVIII. Payment of any Tallies first, bearing Date the same Day, no undue Preference.
Provided alwayes and bee it hereby declared That if it shall happen that severall Tallyes of Loan by Orders for payments directed by Your Majestie as aforesaid beare Date or be brought the same day to the said Writer of the Tallyes or Auditor of the Receipt to be registred then it shall be interpreted noe undue preference which of those he enters first soe as he enters them all the same day.

XIX. Paying subsequent Orders of Persons first claiming, no undue Preference, if Monies reserved to satisfy preceding Orders.
Provided alsoe That it shall not be interpreted any undue preference to incurr any penalty in poynt of payment if the said Writer of the Tallyes or Auditor direct and the Clerke of the Pells record and the Teller doe pay subsequent Orders of persons that come and demand their money and bring their Orders before other persons that did not come to demand their money and bring their Orders in their course soe as there be soe much money reserved as will satisfie such Orders which shall not be otherwise disposed but kept for them Interest upon Loan being to cease from the time the money is soe reserved and kept in Banke for them.
interlined on the Roll.

XX. Right to Monies may be assigned.
Memorial thereof to be registered without Fee.; Assignee may assign in like manner.
And bee it further enacted by the Authoritie aforesaid That every person or persons to whome any money shall be due by vertue of this Act after Warrant or Order entred in the Booke of Register aforesaid for payment thereof his Executors Administrators or Assignes by Indorsement upon his Order or Warrant may assigne and transferr his Right Title Interest and Benefitt of such Warrant or Order or any part theirof to any other, which being notified in the Office of the said Writer of the Tallyes or Auditor of the Receipt aforesaid and an Entry and memoriall therof alsoe made in the Booke of Registry aforesaid for Warrants (which the Officers shall on request without Fee or Charge accordingly make) shall entitle such Assignee his Executors Administrators and Assignes to the benefitt thereof and payment thereon, and such Assignee may in like manner assigne againe and soe toties quoties, and afterwards it shall not be in the power of such person or persons who have made such Assignements to make void, release or discharge the same or any the moneys thereby due or any part thereof.