Taxation (Beer) Act 1690

The Reasons for passing this Act.

Additional Excise Duties on Beer, Ale, Cider, &c.

Wee Your Majestyes most Dutyfull and Loyall Subjects the Commons in Parlyament Assembled haveing Entred into a Serious Consideration of the Extraordinary Expences in which Your Majesties are ingaged for the necessary Defence of Your Realmes the perfect Reduceing of Ireland and the effectuall Carriing on the Warr against France and being desireous to Raise Aids and Supplyes proportionable to the greatnes of the Occasions Have towards the Ends and Purposes aforesaid found it expedient to Increase the Impositions upon Beere Ale and other Liquors and have unanimously Given and Granted and doe hereby Give and Grant unto Your Majestyes the severall Additionall Rates Impositions Duties and Charges upon Beere Ale Cider and other Liquors herein after expressed and doe most humbly Beseech Your Majestyes that it may be Enacted And bee it enacted by the King and Queens most Excellent Majestyes by and with the Advice and Consent of the Lords Spirituall and Temporall and Commons in this present Parlyament Assembled and by Authoritie of the same That from and after the Seventeenth Day of November in the Yeare of our Lord One thousand six hundred and ninety there shall be throughout the Kingdome of England Dominion of Wales and Towne of Berwicke upon Tweede Raised Levyed Collected and Paid unto Their Majesties and Their Successors dureing the Space and Terme of One Yeare commenceing from the Seventeenth Day of November aforesaid and noe longer for Beere Ale Cyder and other Liquors herein after expressed by Way of Excise over and above all other Dutyes Charges and Impositions by any former Act or Acts Sett and Imposed the Duties Charges and Impositions herein after mentioned and in Manner and Forme following That is to say

On Beer above 6s. the Barrel, 3s. 6d. per Barrel.

For every Barrell of Beere or Ale above Six shillings the Barrell brewed by the Common Brewer or any other Person or Persons who doth or shall Sell or Tapp out Beere or Ale publickly or privately or at Faires Wakes Chewts By-Drinkings or otherwise to be Paid by the Common Brewer or 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 Three shillings and three pence

Beer 6s. and under, 9d. per Barrel.

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 Tapp 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 Ninepence

Vinegar and Vinegar Beer on hand, 2s. 6d. per Barrel.

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 and now in the hands of any Vinegar maker unsold or not delivered to any Retailer thereof over and above the Dutyes of Excise now payable for the same Two shillings & sixpence

Vinegar and Vinegar Beer brewed after 17th of November, 2s. 6d. per Barrel.

And for every Barrell of Vinegar or Vinegar Beere from the said Seventeenth of November to be Brewed or Made of any English Materialls by any Common Brewer Vinegar-maker or other Persons 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 Two shillings sixpence

Vinegar of Foreign Materials on hand, 4s. per Barrel.

For every Barrell of Vinegar made here for Sale that hath run through Rape or made with or passing through any Forrein Materialls [X1 or any mixture with Forreine Materialls] now in the hands of any Vinegar-maker unsold or not delivered to any Retailer thereof Foure shillings.

Vinegar of such Materials made after 17th Nov. 4s. per Barrel.

And for every Barrell of Vinegar or Liquor prepared for Vinegar from the said Seventeenth day of November to be made here for Sale passing or to passe through Rape or made with or passing through any Forreine Materialls or any mixture with Forreine Materialls to be Paid by the Maker thereof and soe proportionably for a greater or lesser quantity Foure shillings

Beer, Ale, and Mum imported, 9s. per Barrel.

For every Barrell of Beere Ale or Mum Imported from beyond the Seas or from the Islands of Guernsey or Jersey and soe proportionably for a greater or lesser quantity to be Paid by the Importers before Landing over and above the Dutyes already payable for the same Nine Shillings

Cider and Perry imported, £4. 10s. per Tun paid before landing.

For every Tun of Cyder 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 Dutyes already payable for the same Foure Pounds Ten shillings

Cider and Perry sold by Retail, 3s. 9d. per Hogshead.

For all Cyder and Perry Made and Sold by Retaile upon every Hogshead to be paid by the Retailer thereof over and above the Dutyes already payable for the same and soe proportionably for a greater or lesser Measure Three shillings and nine pence

Mead, &c. for Sale, 4d. per Gallon.

For all Metheglin or Mead made for Sale whether by Retaile or otherwise to be paid by the Maker for every Gallon Foure pence

Editorial Information

X1 interlined on the Roll.