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Taxation Act 1691
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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
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