Taxation Act 1691
Abbreviated title derived from Chronological Table of the Statutes: Covering the Period from 1235 to the End of 1971 (London: Her Majesty's Stationery Office. 1972)
1691 CHAPTER 1 3 Will and Mar
An Act for granting to Their Majesties certain Impositions upon Beere Ale and other Liquors for One Year [Rol. Parl. pt. 1. nu. 1.]

Reasons for this Grant.
Excise upon Beer, &c. given for a Year.; Beer, &c. above Six Shillings per Barrel, brewed after 17th Nov. before 25th July.; Brewed on or after 25th July, and before 18th Nov.; Beer, &c. under 6s. brewed after 17th Nov. before July.; Brewed on or after July, and before 18th Nov. Vinegar-Beer brewed on or after 25th July and before 18th Nov. Beer, &c. imported after 17th Nov. and before July,; Beer, &c. imported on or after July and before 18th Nov.; Cider, &c. imported on or after July and before 18th Nov.; Cider, &c. by Retail after 17th Nov. and before 25th July.; on or after 25th July and before 18th Nov.; Metheglin, &c. on or after 25th July and before 18th Nov.
Most Gracious Sovereigns.
WEE your Majesties most dutiful and loyal Subjects the Com[m]ons in Parliament assembled having entred into a serious Considerac[i]on of the extraordinary Expences in which your Majesties are engaged for the necessary defence of your Realmes and for the effectual carrying on the War against France and being desirous to raise Aids and Supplies p[ro]portionable to the greatness of the Occasions have towards the ends and p[er]poses aforesaid found it expedient to grant for one other year c[er]tain Imposic[i]ons upon Beer Ale and other Liquors and have unanimously given and granted and do hereby give and grant unto your Majesties the severall Additionall Rates Duties and Charges upon Beer Ale and other Liquors herein after expr[e]ssed and do most humbly beseech your Majesties that it may bee Enacted And bee it Enacted by the King and Queens most Excellent Majesties by and with the advice and consent of the Lords Spiritual and Temporal and Com[m]ons in this p[re]sent Parliament assembled and by the Authority of the same. That from and after the Seaventeenth day of November in the year of our Lord one thousand six hundred ninety one there shall be throughout this Kingdom of England Dominion of Wales and Towne of Berwick upon Tweed raised leavied collected and paid unto Their Majesties and Their Successors during the space and terme of One year com[m]encing from the Seaventeenth day of November aforesaid and no longer for Beer Ale Cyder and other Liquors brewed made imported or sold by way of Excise over and above all other Duties Charges and Impositions by any former Act or Acts sett and imposed the several Duties Chargs and Impositions herein after menc[i]oned and in manner and forme following that is to say For every Barrel of Beer or Ale above Six shillings the Barrel which from and after the said Seventeenth day of November and before the Five and twentieth day of July One thousand six hundred and ninety two shall be brewed by the com[m]on Brewer or any other p[er]son who doth or shall sell or tap out Beer or Ale publickly or privately or at Faires Wakes Chutes Bydrinkings or otherwise to be paid by the com[m]on Brewer or such other p[er]son or p[er]sons respectively and so p[ro]portionably for a greater or lesser quantity One shilling nine pence And for every barrel of such Beer or Ale brewed on or after the said Five and twentieth day of July and before the eighteenth day of November One thousand six hundred and ninety two, Two shillings six pence For every barrel of Beere or Ale of Six shillings the barrel or under which from and after the said Seventeenth day of November and before the Five and twentieth day of July One thousand six hundred and ninety two shall be brewed by the co[m]mon Brewer or any other p[er]son or p[er]sons who doth or shall sell or tap out Beer or Ale publickly or privately to be paid by the said com[m]on Brewer or by such other p[er]son or p[er]sons respectively as aforesaid and so p[er]portionably for a greater or lesser quantity Three pence And for every barrel of such Beer or Ale brewed on or after the said Foure and twentieth day of July and before the said Eighteenth day of November One thousand six hundred ninety two Six pence And for every barrel of Vinegar or Vinegar beer brewed or made on or after the said Five and twentieth day of July and before the said Eighteenth day of November One thousand six hundred ninety two of any English materials by any com[m]on Brewer or Vinegar Maker or other p[er]sons for sale to be paid by the Maker thereof and so p[ro]portionably for a greater or lesser quantity One shilling For every barrel of Beere Ale or Mum imported after the said Seventeenth day of November and before the said Five and twentieth day of July from beyond the Seas or from the Islands of Guernsey or Jersey and so p[ro]portionably for a greater or lesser quantity to be paid by the Importers before landing Three shillings And for every barrel of such Beer Ale or Mum imported on or after the said five and twentieth day of July and before the said Eightenth day of November One thousand six hundred ninety two Six Shillings For every Tun of Cyder or Perry imported on or after the said Five and twentieth day of July and before the said Eighteenth day of November One thousand six hundred ninety two from beyond the Seas and so p[ro]portionably for a greater or lesser quantity to be paid by the Importer before landing Ten shillings For every Hogshead of Cyder and Perry made and sold by Retail after the said Seventeenth day of November and before the said Five and twentieth day of July One thousand six hundred and ninety two to be paid by the Retailer thereof One shilling Three pence and so p[ro]portionably for a greater or lesser Measure And for every Hogshead of Cyder and Perry made and sold as aforesaid on or after the said Five and twentieth day of July One thousand six hundred ninety and two and before the said Eighteenth day of November One thousand six hundred ninety and two Two shillings Six pence and so p[ro]portionably for any greater or lesser Measure For all Metheglin or Mead made for sale whether by Retaile or otherwise on or after the said Five and twentieth day of July and before the said Eighteenth day of November One thousand six hundred ninety and two to be paid by the Maker for every Gallon One penny
interlined on the Roll.

II. Duties levied as by
12 Car. II. c. 23.; 12 Car. II. c. 24.; 15 Car. II. c. 11.
And be it further Enacted by the Authority aforesaid That the severall Rates and Duties of Excise hereby Imposed on the Liquors aforesaid shall be raised levyed collected recovered and paid unto Their Majesties and Their Successors during the terme before mentioned and in the same manner and forme and by such Rules Deductions Allowances Ways and Means and under such Penalties and Forfeitures as are mentioned exp[re]ssed and directed in and by one Act of Parliament made in the Twelfth Yeare of the late King Charles the Second Entituled A Grant of certain Impositions upon Beer Ale and other Liquors for the Increase of His Majesties Revenue during his Life And one other Act made in the said Twelfth yeare of the late King Charles the Second Entituled An Act for Taking away the Court of Wards and Liveries and Tenures in Capite and by Knight Service and Purveyance and for Settling a Revenue upon His Majesty in lieu thereof And also in and by one other Act of Parliament made in the Fifteenth year of His said late Majesties Reign Entituled An Additionall Act for the better Ordering and Collecting the Duty of Excise and p[re]venting the Abuses therein Or in one Act of Parliament made in the First yeare of. the Raigne of their p[re]sent Majesties Entituled An Act for an Additional Duty of Excise upon Beer Ale and other Liquors Or by any Law now in force relateing to the Revenue of Excise
Variant reading of the text noted in The Statutes of the Realm as follows: Reigne of the said O. [O. refers to a collection in the library of Trinity College, Cambridge]

III. Lodgers of Carriers, &c. deemed Retailers.
And be it further Enacted by the Authority aforesaid That all p[er]sons who do or shall usually entertain or lodge any Waggoners Carriers Strangers or Wayfaring Men shall be taken and esteemed Retailers within the meaning of this Act

IV. Private Person brewing where there is a Common Brewer, unless he has brewed within a Year;
Penalty £20.; Proviso for such Person having brewed within the Year removing.
And that Their Majesties may not be p[re]vented of the Duties hereby granted by any Frauds or Practices to lessen the same Be it further Enacted That no p[er]son or p[er]sons (Except Victuallers Retailers and Com[m]on Brewers) Inhabiting in any markett Towne or in any City or Suburbs of the same or in any Towne Corporate or in parts adjoyning to any City or Suburbs Towne Corporate or Markett Towne where there is or shall be a Com[m]on Brewer or Brewers Brewing makeing or selling Strong Beere or Ale and small Beer who within the space of One yeare next before the Seventeenth of November in the year One thousand six hundred and ninety did not brew or make the strong Beer small Beer or Ale drunk consumed spent or sold in his or their respective Houses Outhouses or other places shall not during the Terme aforesaid brew or make any strong Beer strong Ale small Beer or Ale to be drunk consumed or spent in his or their respective Houses or Families under pain to forfeit for every such offence Twenty pounds Provided That in case any p[er]son within the space of a year before the said Seventeenth day of November One thousand six hundred and ninety did usually brew the strong Beer small Beer and Ale drunk and spent in the House or Houses where he and his Family have inhabited for the use of himselfe and his Family and shall remove his Family to any other House It shall and may be lawfull to and for such p[er]son to brew his owne Ale or Beer as hee did before and not be liable to the said Penalty.

V. Justices of Peace, &c. may act upon Informations about Excise.
Persons refusing to attend, &c.; Penalty.
And bee it further Enacted That it shall and may be Lawfull to and for the Com[m]issioners of Excise and Justices of Peace respectively upon any Informac[i]on exhibited before them for any offence com[m]itted against the Laws of Excise to Sum[m]on any p[er]son or p[er]sons (other then the Partie or Parties accused) to appear before them at a certain day time and place to be inserted in such Sum[m]ons and to give evidence for discovery of the matter in controversie before them and in case of neglect or refusal to appear or if upon appearance such p[er]son or p[er]sons shall refuse to give Evidence when hee shall be thereunto required Every such p[er]son soe makeing default shall forfeit and lose for every such offence any Summe or Sum[m]es of Money not exceeding fourty shillings to be imposed recovered leavied and disposed in manner as herein after is menc[i]oned

VI. Penalties how recovered.
And be it further Enacted by the Authority aforesaid That all Fines Penalties and Forfeitures by this Act Imposed shall be sued for recovered and leavied by such Ways Means and Methods as any other Fine Penalty or Forfeiture is or may be Recovered by any Law or Laws of Excise or by Action of Debt Bill Plaint or Informac[i]on in any of their Majesties Courts of Record at Westminster And that one Moiety of such Forfeiture or Penalty shall be to their Majesties their Heires and Successors and the other Moiety to him or them thatt shall discover informe or sue for the same

VII. Allowance upon Exportation of Mum, &c. 1 W. & M. Sess. 1. c. 22.
Provided always and be it Enacted by the Authority aforesaid That upon any p[er]son or p[er]sons Exporting any sort of strong Beer strong Ale Cyder or Mum according to the true intent and meaning and pursuant to the Direcc[i]ons of an Act made in the First year of their Majesties Reign [Intituled[one]t] An Act for the Exportac[i]on of Beer Ale Cyder and Mum The Com[m]issioners and Officers of Excise where the Entry thereof shall be made are required to make allowance or Repay aswell the additional duty of Excise by this Act imposed upon all such Beer Ale Cyder and Mum as the duty in the said Act mentioned unto the Brewer or maker thereof within one Month after such exportac[i]on deducting the three pence per Tun for the charges of their Officers by the said before mentioned Act directed to be deducted

VIII. Brewer not to carry away Part of his Guile without Notice, and before the whole be finished;
Penalty.; Brewer, &c.; refusing to make Declaration to Officer.; Officer to charge the whole as strong, or if any Increase of strong Drink after Gauge, &c.; Penalty.; Mixing; Penalty 20s.
And to the end Their Majesties may be duly answered the Rates and Duties hereby granted and intended in the p[ro]portions designed Be it further Enacted by the Authority aforesaid That no Brewer or Victualler who doth or shall sell and deliver Beer or Ale to any of their Customers in Cask do or shall without giving notice to the Sup[er]visor or Gauger appointed for the place and Division where such Brewer or Victualler doth or shall inhabit cleanse carry off or convey away any part of his or their Guile of Beer or Ale before the whole of such Guile shall be brewed of and be in the Tuns Backs or Coolers and untill such Officers shall or might have taken an account of the same and of the distinct Qualities thereof in their respective Vessels At which time the Brewer or Victualler or his or their Servants working the same in case he or they intend to make a party Guile thereof shall declare to such Gauger or Officer how much thereof hee intends to make into strong Beer or strong Ale and how much into small upon penalty of forfeiting Twenty shillings for every Barrel of Beer Ale or Worts hee shall soe cleanse carry of or convey away over and above the Penalties already imposed for conveying away or concealing Beer or Ale And in case such Brewer or Victualler or their respective Servants brewing such Beer or Ale shall refuse to declare to such Officers how much of their Guile or Brewing they intend to make into strong Beer or Ale and how much into small It shall be lawfull for such Officer to returne and charge the whole of such Guile to be strong and such Brewer or Victualler shall pay the Duties thereof accordingly And in case after such Gauge taken or Declarac[i]on made such Brewer or Victualler shall make any increase of the strong Drink so gauged or declared by any ways or means whatsoever such Increase shall be deemed and taken to be and p[ro]ceed from mixing small Beer with such strong Beer or Ale and such Brewer or Victualler shall forfeit Twenty shillings for every barrel so increased over and above the Penalties already imposed for mixing small Beer with strong and so p[ro]portionably And further that if any Brewer Victualler or Retailer shall out of the Brewhouse or Place of Brewing start or mix any small Beer or small Worts with or amongst strong Beer strong Ale or strong Worts in Cask such Brewer Victualler or Retailer so doing shall forfeit and lose for every such offence Twenty shillings

IX. Excise charged upon the Common Brewer.
Provided always and be it Enacted Thatt the duty of Excise granted by this Act shall be charged on and paid by the Com[m]on Brewer and not by the Retailer or Spender save only where the Retailer brews for retailing in his owne House or Houses and doth not buy his Drinke of any Com[m]on Brewer any thing in this Act or any other Law to the contrary notwithstanding

X. Continuance of Act.
Provided always and be it Enacted by the Authority aforesaid That this Act or any Clause or p[ro]viso therein contained shall not continue or be of force longer then for the said Terme of One year Com[m]encing from the said Seventeenth day of November One thousand six hundred and ninety one other then for the levying and collecting the Arrears of the Rates and Duties granted by this Act which shall be unpaid at the end of the said Terme and for the levying such Fines Forfeitures and Penalties imposed by vertue of this Act as shall not be levied and paid before the end of the said Terme.
interlined on the Roll.

XI. Recital that Officers of Excise have meddled in Elections for Parliament.
Any such Officer, either by Letter or otherwise, so meddling; Penalty £100.; Disability.
And forasmuch as the Collectors Sup[er]visors Gaugers and other Officers of the said Excise and Officers concerned therein by reason of the greatness of the said Duty and the extraordinary Powers they have given them in charging or raising the same being resident in most parts of the Kingdom where Elections of Members to serve in Parliament are made have very frequently either by threats or p[ro]mises soe p[re]vailed upon severall Electors that they have absolutely been debarred of the freedom of giving their Votes which according to the knowne constitutions of this Kingdom every p[er]son ought to have and enjoy when hee is to choose his representative For remedy of which mischief Be it Enacted by the Authority aforesaid That from and after the Second day of February One thousand six hundred ninety one every Collector Sup[er]visor Gauger or other Officer concerned in the charging collecting or managing the said Duty of Excise that shall either by letter or message or word of mouth endeavor to pswade any Elector to give or disswade any Elector from giving his Vote for any p[er]son or p[er]sons that shall be put in nomination to be elected a Member or Members of Parliament shall for soe doing forfeit the Sum of One hundred Pounds one moiety thereof to the Informer and the other moiety to the Poor of the Parish where such offence shall be com[m]itted to be recovered in any of their Majesties Courts of Record by Action of Debt Bill Plaint or Informac[i]on wherein no Wager of Law p[ro]tection or Essoign or more then one imparlance shall be allowed And further That every p[er]son or p[er]sons that shall be convicted in any such Action Bill Plaint or Informac[i]on of the said Offence shall immediately from and after such conviction be disabled and incapable of ever after executing any Office or Place concerning the said Duty of Excise

XII. Gaugers to give Notes to Brewer, &c. of their last Gauges.
Penalty 40s.
And it is hereby declared and Enacted That true Notes in writing of the last Gauges made or taken by the said Gaugers shall be left by them with all Brewers Makers or Retailers of Beer Ale or other exciseable Liquors respectively or some of their Servants at the times of their taking the said Gauges c[i]otaining the quantity and quality of the Liquors so gauged upon penalty of Fourty shillings for every offence and neglect of the said Gauger or Gaugers