Taxation (Wine and Spirits) Act 1691

Distiller setting up, &c. brewing Vessel, &c. without Notice to Officer;

Penalty.

For the preventing of the Frauds of Distillers Makers and other Retailers of Low Wines Spirits and Strong Waters Be it enacted by the King and Queens most Excellent Majesties by and with the Advice and Consent of the Lords Spiritual and Temporal and Co[m]mons now in Parliament assembled and by Authority of the same That no co[m]mon Distiller or Maker of Low Wines Spirits or Strong Waters for sale shall att any time from and after the First day of March One thousand six hundred ninety and one set up make use of or alter any Tun Cask Washbatch Copper Still or other Vessell for the brewing or makeing of any Worts Wash Low Wines Spirits or Strong Waters for sale or shall keep or make use of any private or concealed Warehouse Celler or other Place for the laying of any Wash Low Wines Spirits or Strong Waters for sale without first giving Notice thereof att the next Office of Excise within the Limitts or Jurisdiction whereof he or they do or shall inhabit upon pain to forfeit the Sum of Twenty pounds for every Tun Cask Washbatch Copper Still or other Vessell so set up used or altered and for every private or concealed Warehouse Celler or other Place so used as aforesaid and that all and every other Person or Persons in whose occupation any House Outhouse or other place whatsoever is or shall be where any such private or concealed Tun, Cask Washbatch Copper Still or other Vessell shall be found or discovered shall alsoe forfeit and lose the sum of Twenty pounds one moiety thereof to Their Majesties Their Heires and Successors and the other moiety to him or them that shall informe or sue for the same.

II. Distillers concealing Spirits, &c.

Penalty.; 12 Car. II. c. 24.; 15 Car. II. c. 11.

And be it further Enacted by the authority aforesaid That if any co[m]mon Distiller or Maker of Low Wines Spirits or Strong Waters shall att any time hereafter hide conceal or convey any Low Wines Spirits or Strong Waters for sale from the sight or view of the Gauger or Gaugers appointed [X1 so] to take account of the same whereby Their Majesties shall or may be defrauded of any the duties due for the same that every such co[m]mon Distiller or Maker of such Low Wines Spirits or Strong Waters for every Gallon of Low Wines Spirits or Strong Waters for sale so hid concealed or conveyed as aforesaid shall forfeit the sum of five shillings each Gallon all which Penalties to be sued for recovered [X2 and] levied in such manner as by one Act of Parliament made in the Twelfth yeare of the Reigne of the late King Charles the Second entituled An Act for takeing away the Court of Wards and Liveries and Tenures in Capite and by Knights Service and Purveyance and for settling a Revenue upon his Majesty in lieu thereof and alsoe as by one other Act of Parliament made in the Fifteenth yeare of His said Majesties Reigne entituled An additional Act for the better ordering and collecting the duties of Excise and preventing the abuses therein or in either of them or by any other Law now in force relateing to the Revenue of Excise on Beer and Ale is directed.

Editorial Information

X1 O. omits.

X2 interlined on the Roll.

III. Proviso for Distiller giving Notice where he lives.

Provided always That this Act nor any the Forfeitures or Penalties therein contained shall be construed to extend to any co[m]mon Distiller or other person or persons who shall from and after the said First day of March One thousand six hundred ninety and one give notice to the Officer of Excise for the Place or Division where such Distiller or other Person shall live as by this Act is appointed.