Taxation Act 1701

We Your Majesties most dutiful and loyal Subjects the Commons assembled in Parliament for a further Supply for the necessary Defence of Your Majesties Realms and Dominions do humbly present Your Majesty with the Gift of the several Rates Duties and Impositions herein after mentioned and do beseech Your Majesty that it may be enacted And be it enacted by the Kings most Excellent Majesty by and with the Advice and Consent of the Lords Spiritual and Temporal and Commons in this present Parliament assembled and by the Authority of the same That there shall be raised levied collected paid and satisfied unto and for the Use of His Majesty His Heirs and Successors for and upon all Malt Mum Cyder and Perry the several Rates Duties and Impositions herein after mentioned (that is to say)

Duty of 6d. per Bushel upon Malt ground and unground in Possession of Maltster, &c. on the 9th March 1701.; The like Duty on Malt made between the said 9th March and the 24th June 1703; Duty of 10s. per Barrel upon Mum made or imported between the said 9th March 1701 and 24th June 1703; Duty of 4s. per Hogshead upon Cyder and Perry made for Sale between the said 9th March 1701 and the 24th June 1703.

For and upon all Malt ground or unground (whether the same shall be made of Barly or any other Corn or Grain whatsoever) which any Malster or Maker of Malt for sale seller or retailer of Malt Brewer Distiller Innkeeper Victualler or Vinegar Maker within this Kingdom of England Dominion of Wales or Town of Berwick upon Tweed or any Person or Persons in Trust for him [X1 her] or them or for his her or their Use shall be possessed of or interested in upon the Ninth Day of March One thousand seven hundred and one the Sum of Six Pence for every Bushel and so in proportion for every greater or lesser Quantity to be paid by such Person and Persons respectively

The like Duty on Malt made between the said 9th March and the 24th June 1703.

For every Bushel of Malt which at any Time or Times from and after the said Ninth Day of March One thousand seven hundred and one and before the Twenty fourth Day of June which shall be in the Year of our Lord One thousand seven hundred and three shall be made of Barley or any other Corn or Grain within this Kingdom of England Dominion of Wales and Town of Berwick upon Tweed by any Person or Persons whatsoever (whether the same be or be not for Sale) the Sum of Six pence and so proportionably for a greater or lesser Quantity to be paid by the Maker or Makers thereof respectively

Duty of 10s. per Barrel upon Mum made or imported between the said 9th March 1701 and 24th June 1703.

For every Barrell of Mum which at any Time or Times from and after the said Ninth Day of March One thousand seven hundred [X1 &one] and before the said Twenty fourth Day of June One thousand seven hundred and three shall be made or imported within the said Kingdom of England Dominion of Wales or Town of Berwick upon Tweed the Sum of Ten Shillings (over and above all present Duties payable for the same) and so proportionably for a greater or lesser Quantity to be paid by the Maker or Importer thereof respectively

Duty of 4s. per Hogshead upon Cyder and Perry made for Sale between the said 9th March 1701 and the 24th June 1703.

And for all Cyder and Perry which at any Time or Times from and after the said Ninth Day of March One thousand seven hundred and one and before the said Twenty fourth Day of June One thousand seven hundred and three shall be made for Sale within the said Kingdom of England Dominion of Wales and Town of Berwick upon Tweed (over and above all other Duties payable for Cyder and Perry made and sold by Retail) the Sum of Four Shillings for every Hogshead and so in proportion for a greater or lesser Quantity to be paid by the first Buyer or Retailer thereof

Editorial Information

X1 interlined on the Roll.