Excise Act 1688

Reasons for granting the Duties.

Additional Excise upon Ale, &c. given for Three Years.; Beer or Ale above 6s. the Barrel, 9d. a Barrel.; Beer or Ale 6s. the Barrel or under, 3d. a Barrel.; Vinegar of English Materials, 1s. 6d. a Barrel.; Vinegar of Foreign Materials, 4s. a Barrel.; Foreign Beer, &c. imported, 3s. a Barrel.; Cyder or Perry imported, £4. a Tun.; Single Brandy imported, 2s. the Gallon.; Double Brandy imported, 4s. a Gallon.; Cyder and Perry retailed, 1s. 3d. the Hogshead. Metheglin or Mead, 3d. the Gallon.

Wee your Majestyes most dutyfull and loyall Subjects the Commons assembled in Parlyament takeing into serious consideration the great and urgent Occasions which doe presse your Majestyes to an extraordinary Expence of Treasure for the defence of your Kingdomes and Dominions against Invasion and for preserving to your said Subjects the intercourse of Trade for which purpose your Majestyes have found yourselves obliged to equipp and sett out to Sea a Royall Navy and to make and maintaine a Warr against the French King and in most thankfull acknowledgment of your Majesties tender Care of the Welfaire of your People have chearfully and unanimously given and granted and doe hereby give and grant to your Majesties the severall additionall Rates and Duties of Excise herein after mentioned and doe most humbly beseech your Majesties that it may be enacted And bee it enacted by the King and Queens most Excellent Majesties by and with the advice and consent of the Lords Spirituall and Temporall and Commons in this present Parliament assembled and by authoritie of the same That from and after the four and twentyeth day of July which shall be in the yeare of our Lord one thousand six hundred eighty and nine there shall be throughout your Majestyes Kingdome of England Dominion of Wales and Towne of Berwicke upon Tweede raised levyed collected and paid unto your Majesties and your Successors dureing the space and terme of three yeares from the four and twentyeth day of July aforesaid and noe longer for Beere Ale Sider and other Liquors herein after expressed by way of Excise over and above all other Duties 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 above six shillings the Barrell exclusive of the Duty of Excise brewed by the common Brewer or any other person or persons who doth or shall sell or tapp out Beer or Ale publickly or privately to be paid by the common Brewer or by such other person or persons respectively and soe proportionably for a greater or lesser quantity over and above the Duties already payable for the same nine pence 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 publickly 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 lesser quantity over and above the Duty already payable for the same three pence For every Barrell of Vinegar or Vinegar Beere brewed or made of any English Materialls by any common Brewer or any other person for Sale to be paid by the maker thereof and soe proportionably for a greater or lesser quantity over and above the Duties of Excise already payable for the same one shilling six pence For every Barrell of Vinegar or Liquor prepared for Vinegar made here for Sale of any Forreigne Materialls or any mixture with Forreigne Materialls to be paid by the maker thereof and soe proportionably for a greater or lesser quantity foure shillings For every Barrell of Beere Ale or Mum imported from beyond the Seas and soe proportionably for a greater or lesser quantity to be paid by the Importers before landing over and above the Duties already payable for the same three shillings For every Tun of Syder or Perry imported from beyond the Seas and soe proportionably for a greater or lesser quantity to be paid by the Importer before landing over and above the Duties already payable for the same foure pounds For every Gallon of single Brandy Spirits or Aqua vite imported from beyond the Seas to be paid by the Importer before landing over and above the Duties already payable for the same two shillings For every Gallon of Brandy Spirits or Aqua vite above proofe commonly called double Brandy imported from beyond the Seas to be paid by the Importer before landing over and above the Duties already payable for the same foure shillings For all Sider and Perry made and sold by Retaile upon every Hogshead to be paid by the Retailer thereof over and above the Duties already payable for the same and soe proportionably for a greater or [X1 lesser] Measure one shilling three pence For all Metheglin or Mead made for Sale whether by Retaile or otherwise to be paid by the maker for every Gallon three pence

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: lesse O. [O. refers to a collection in the library of Trinity College, Cambridge]