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Taxation Act 1698
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II.What Liquors deemed Sweets.
How Duties upon Sweets by former Acts chargeable; What Persons deemed Makers of Sweets.
And it is hereby declared That all Liquors made by Infusion Fermentation or otherwise from Forreigne Fruit or Sugar or from Fruit or Sugar mixt with other Materialls and commonly made use of for recovering increasing or makeing of any kinds of Wine or Cyder or of any Liquor called Wine shall be deemed to be Sweets within the meaning of this and all former Acts for laying Duties on Sweets And that the respective Duties imposed on Sweets by every of the said former Acts are chargeable by the Barrell and so in proportion for any greater or lesser Quantity And that any Person who is a Retailer of or shall at any time sell or make use of any the Liquors aforesaid for any the Purposes before mentioned and in whose Custody any Quantity of such Sweets exceeding Two Gallons shall be found shall be deemed and taken to be a Maker of Sweets for Sale within the meaning of this and the said former Acts
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