Taxation, etc. Act 1695

XV. Recital that Revenue defrauded by Brewers making and mixing as herein mentioned after Account taken, and unduly carrying off, &c. Works, &c.

Brewers to declare to Officer how much of Party Guile they intend to make into Strong Beer, &c; and not to permit Strong Beer to be carried until Small Beer be carried; Proceedings.; Brewer increasing Strong Beer, &c. after such Declaration, &c; Penalty.; In what Case Brewer liable, although Strong Beer, &c. increased by adding Strong Beer, &c. that remained of a former Guile.

And forasmuch as it is found by Experience that the Payment of His Majesties Duties on Beer Ale and other Excisable Liquors is much avoided and defrauded by the Brewers and Makers thereof by their making Drink of an extraordinary Strength and mixing of small Beer or Worts with the same after an Account hath been taken by the Gaugers and by their carrying away or laying off part of their Worts after the same hath been gauged and making them upp by part of another Wort before the Gauger can take an Account of the same by making use of Private Pipes and other Conveyances under ground And by reason the Gaugers and Officers are not duely admitted and permitted to enter and come into the Houses Brew-houses Distilling-houses Store houses and other Places belonging to or used by such Brewers Distillers or Makers of the Liquors aforesaid or being lawfully entred are not quietly permitted to continue in such Brew-house where the said Liquors are brewing and making to gauge and take an Account of the Quantity and Quality of the several Worts as they are brewed off and to see their strong and small drink cleansed and carried out without mixture and to prevent the co[m]mitting any other Frauds Be it therefore enacted by the Authority aforesaid That all Co[m]mon Brewers Innkeepers or Victuallers who after the said Five and twentieth day of March shall brew or make a Party Guile shall declare to the Gauger or Gaugers appointed to gauge and take an Account of the same how much of such Guile hee or they intend to make into Strong-Beer or Ale and how much into Small before any Part of such Guile is cleansed and shall continue all the said Strong-Beer in their Tuns until the said Small Beer shall be carried out and delivered And in case such Brewers Innkeepers or Victuallers or their respective Servants brewing or making such Guile of Beer or Ale shall refuse to declare to such Gauger or Officers how much of their Guile or Brewing they intend to make into Strong Beer or Strong Ale and how much into Small before any part of such Guile is cleansed or shall permitt the said Strong Beer to be carried out of their Tuns until the said Small Beer shall be carried out and delivered such Gauger or Gaugers shall charge and returne the whole of such Guile to be Strong and such Brewer Innkeeper or Victualler shall pay the Duties thereof accordingly And in case such Brewer Innkeeper or Victualler or their respective Servants after such Declaration made shall made any Increase of their Strong Beer or Strong Ale so declared as aforesaid by any Wayes or Meanes whatsoever such Increase shall be deemed and taken to be and proceed from mixing small Beer with such strong Beer or strong Ale And such Brewer Innkeeper or Victualler shall forfeit and lose for every Barrel so increased the Su[m]m of Forty Shillings and so in Proportion for a greater or lesser Quantity over and above the Penalties already imposed for mixing Small Beer with Strong And in case upon any Information brought against such Brewer Innkeeper or Victualler for the Penalties aforesaid it shall appear by the Evidence given in behalfe of such Brewer Innkeeper or Victualler that the Strong Beer or Strong Ale so declared as aforesaid was increased by adding to or mixing with the same any Strong Beer or Strong Ale that remained or was left or returned of a former Guile of his or her brewing such Brewer Innkeeper or Victualler shall incur all the Penalties aforesaid except it be also proved by the Oath of One or more credible Witnesses that such Strong-Beer or Strong Ale so added to such Guile was added to such Guile in the sight and view of the Gauger the said Evidence or any other thing to the contrary in any wise notwithstanding.