A. D. 1760. Anno primo Georgii IIL C. 7. 527 CAP. vir. An Ad: for granting to his Majefly an additional Duty upon Strong Beer and Ale ; and for raifing the Sum of Twelve Millions, by way of Annuities and a Lottery, to be charged on the faid Duty, and for further encouraging the Exportation of Strong Beer and Ale. JHoJl Gracious Sovereign^ < WJ^t yourMajefty's moft dutiful and loyal Subjects, the Commons of Great Britain, in Par- Presmble.
- VV liament aflemhicd, towards raifing, by the mofl eafyA'Ieans, the neceffary Supplies to defray
- your Majefty's publick Expences, have freely and voluntarily refolved to give and grant unto your
' Majefl:y, the Rates, Duties, and Impofitions, herein after-mentioned ; and do moft humbly be- ' feech your Mrjefty, that it may be enadted ;' And be it enaded by the King's molt Excellent Ma- jeftv, by and widi the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament aflembled, and by the Authority of the fam.e, That from and after the twenty-tourch ,^„ adJiciona! Duty of Day oi 'January one thoufand feven hundred and fixty-one, there fliall be, within and throughout -s. per WixifA, ^irjntcd the whole Realm of Gre(t Britain-, raifed, levied, collected, and paid, unto his Majeiry, his Heirs, o^^ a" Heer or Aie, above and Succefibrs, bv way of Excife, over and above all other Duties, Charges, and Impofitions, by i^'- ]-.■ '■'^' ^'"^'^'^ iiiiu kjuv^v. . u *^ K A TTii- ^ r ^ • r 1 J 3-^- 1 T^ ^ n ij i a i tfr Sale in England ; to any former Aft or AcSts of Parliament fct or impofed, an additional Duty upon all Beer and Ale ^s^.,^^^,^^,,^^ ^^^^^ ^„_ herein after-mentioned ; that is to fay. For every Barrel of Beer or Ale above fix Shillings the Barrel j^f,, (exckifiveof the Duties of Excife) brewed by the common Brewer, or any other Pcrfon or Per- fons who doth or fhall fell or tap out Beer or Ale publickly or privately (to be paid by the comiiicn. Brewer, or by fuch other Perfon or Perfons refpectivelyj the Sum of three Shillings, and fo pro- portionably for a greater or lefler Quantity. II And be it further enafted by the Authority aforefaid. That for the Barrel of Two-penny Ale men- A proportional Duty tionedand defcribed in the feventh Article of the Treaty of Union, there fhall be only paid ^"^ )'^,^fP'|tl"7„'„'J ^;[^ charged by virtue of this Ad, fuch a proportional Part of three Shillings, as two Shillings bear to foui"brewed for saTe"m Scot- Shillings and nine Pence, over and above the other Duties wherewith the faid Barrel of Ale is charged land, in the faid Article, or by any fubfequent Aft: of Parliament. III. And be it further enafted by the Authority aforefaid, That all and every the Pov.'crs, Authorities, aH the Powers, Rules,. Direftions, Rules, Methods, Allowances, Penalties, and Forfeitures, Claufes, Matters and 7>jngs, -ind Direflions, &c.<fta- which in and by an Aft made in the twelfth Year of the Reign of King Charles the Second, (intituled, ^^^d by jin Atf for taking away the Court of JFards and Liveries, and 1 emo es in Capite, ar.d by Knights Ser- ^' '^' '2' Act 12 Car. vice and Purveyance ; andforfitlinga Revenue upon his Majrjiy in lieu thtreof;) or by any other Law or by any other Act now now in force relating to his MajelFy's Revenue of Excife upon Beer, Ale, or other Liquors, arc pro- in torce r? la ting to the vided, fettled, or eflablifhed, for fecuring, enforcing, managing, raifing, levying, colkfting, pay-^^f" of Exciie, ing, mitigating, or recovering, adjudging, or afcertaining, the Duties or Penalties thereby granted,- and for preventing, detefting, and punilhing Frauds relating thereto (not otherwife altered by this Aft) fha 1 be exercifed, practifed, applied, ufed, impofed, levied, recovered, and put in execution, ^'^ ""^"'^^/.^"."^ ?!;' V , r ■ r • ' . ' ' ■(• , . ' no- • ' . . r J J- 1 ticsgiafltcd bv tnu Aci, for the fecuring, enforcing, managing, railing, levying, collecting, paying, mitigating, and adjudg- ing, afcertaining, and recovering, the Duties and Penahies hereby granted, and lor preventing, de- tefting, and punifhing Frauds relating thereto, as fully and eflcftually, to all Intents and Purpofcs, as if all and every the faid Powers, Authorities, Rules, Direftions, Methods, Allowances, Penal- tics, and Forfeitures, Claufes, Matters, and Things, were particularly repeated and again ena6ted in the Body of this prefent Aft. - IV. And for the preventing of Difputes which may arife touching the breaking in, or mixing into,. Guiles or Brewings of Beer or Ale brev/ed after the Commencement of this Aft, fuch Beer or Ale as hath been brewed before the Commencement thereof, and which hath lemained in the Cuftody of the Brewer thereof, ever fince the fame v/as brewed ; Beit enafted and declared by the Authority afore- Beer brewed before the faid. That all Beer and Ale brewed before the Commeiicem-ent of this Aft, which, at any Timeraid24 Jan. if anyi'ine after the Commencement thereof, fliall be broke into, or mixed with, any frefh Guile or Brew- '^'"eafter mixed whh ine of Beer or Ale, fhall be, and is hereby made liable to the faid additional Duty impofed by '">'*;'?' ^"^°'^^/^.":- ° An. T :> J J i -^ mg. !<! to pay the addiu- this Aft. r. , , A , • • -,- ""^^ ^"'y- V . And be it further enafted by the Authority aforefaid. That for the further Encouragement of the ^ Orawbad' of Ss per Exportation of Ale and Strong Beer, and thereby for the Advancement of Trade and Encourage- b urel ib to be allowed by ment of '[ illage and Manufafture of this Realm, it fhall and may be lawful, from and after thetlieCommi(3ionersofEx> twenty-fourth Day oi January one thoufand kQn hundred and fircty-one, for any Perfon in any '^"^ °" •'', ^"'^i' ^"^■'^^ Sea Port, or upon any navigable River, to export and Ship off as Merchandize, within any of '^'i^^an^antf cx'^^.'^te/'to'^ ufual and allowed Ports by Law, and at the Common Quays for Exportation and ladingon Board of jgi/^'p^j-tc . ' Merchandize, or Qi^iays to be appointed tor that PurpolV, and within the ufual Hours of Excife, for account of himfelf or any other (to be exported into foreign Parts) in the Prefence of a fworn Gau- ger, or other fworn Officer to be nominated by the Farmers, Commiflioners, or Sub-CommiiTioners of his Majeify's Excife, '.;pon Notice thereof to them given at the OfHce of Excife within ihe Limits whereof the faid Strong Beer and Ale was brewed or made, of the refpcdtive Port or Place where the Fo- famcfliall be fliipped, any Sort of Strong Beer or Ale to be fpent beyond the Seas , which faiJ Gauger ^j^^ ^ qj^^^^. j„,-^_ or Officer aforefaid fnall certify the ()j.iantity of the faid Strong^Beer and Ale fliipped off to the Com-^inga Cvrtificatc of the mifTioners and Officers of Excife, where the Entry thereof fhall be made, v/ho are hereby required, Qu^antity wportcd, anA after
