Taxation Act 1698

XIV. Recital of Improvement in distilling of Brandy; and 7 & 8 W. III. c. 30. and of the Inconvenience and of the Inconvenience of the said Duties. 4d., Part of the said Duty of 8s. per Gallon of Low Wines, and a Moiety of the said Duty of 3d. per Gallon (Exception) to cease.

And whereas it is found by Experience that the Art of distilling Spirits or Brandy in this Kingdom is of late Yeares very much improved and that Spirits or Brandy made here from Mellasses and Sugar which are the Produce of the English Plantations is near as good as Brandy imported from Forreigne Parts And whereas by an Act made in the Seaventh Yeare of the Reigne of His present Majesty (intituled An Act for laying severall Duties upon Low Wines or Spirits of the First Extraction and for preventing the Frauds and Abuses of Brewers Distillers and other Persons chargeable with the Duties of Excise) there is a Duty of Eight Pence imposed upon every Gallon of Low Wines or Spirits of the First Extraction made or drawne from any Forreigne or imported Materialls or any mixture with Forreigne Materialls and a Duty of Three Pence upon every Gallon of Low Wines or Spirits of the First Extraction made or drawne from any English Materialls other than Drink made or brewed from malted Corn or from Brewers Wash or Tilts which said high Duties are a great Discouragement to the makeing of the said Commodities and do occasion undue Practices in the same Be it therefore enacted by the Authority aforesaid That from and after the Tenth Day of May One thousand six hundred ninety nine Four Pence per Gallon part of the said Duty of Eight Pence imposed upon every Gallon of Low Wines and Spirits of the First Extraction made or drawne from any Forreigne or imported Materialls or any Mixture with Forreigne Materialls and one Moiety or halfe part of the said Duty of Three Pence upon every Gallon of Low Wines or Spirits of the First Extraction made or drawne from any English Materialls (other than Drink made or brewed from malted Corne or from Brewers Wash or Tilts) granted by the said former Act shall cease and determine and be no longer payable to His Majesty His Heires or Successors in any manner of wise Any thing in the said Act to the contrary notwithstanding