i o C. II. Anno duodecimo & decimo tertio Gulielmi III. A. D. 1.700. 4 C A P. XL An A£t for granting to his Majefty feveral Duties upon Low Wines or Spirits of the firft Extraftion, and continuing feveral additional Duties upon Coffee, Tea, Chocolate, Spices, and Piftures, and certain Impofitions upon Hawkers, Pedlars, and Petty Chapmen, and the Duty of fifteen pr Centum upon Muflins, and for improving the Duties upon ja- panned and lacquered Goods, and for continuing the Coinage Duty, for the feveral Terms and Purpofes therein mentioned. « Continued and Ti. ifOST Gracious Sovereign, we your Majefty's mofl: dutiful and loyal Subjefts, the Commons of made pcri:etual' ^ England^ in Parliament affembled, as a further Supply for your Majefty's neceffary Occafions, 3&4Anna;, haVe given and granted unto your Majt;fty the Rates and Duties hereinafter mentioned, and do moft cAnniE.c. 19. humbly befeech your Majefty that it may be en'ailed; and be it enacted by the King's moft Excellent iGeo. I. c. IS. Majefty, by and with the Advice and Conient of the Lords Spiritual and Temporal, and Commons, in '!• 8. this prefent Parliament allembled, and by the Authority of the fame, That from and after the twenty-fourth from 24 March Day oi March in the Year of our Lord one thoufand feven hundred, and until the twenty-fifch Day oi A'larch j7oo.until2^ one thoufand feven hundred and fix, and no longer, there ftiall be paid by way of Excife, unto his Ma- Marchiyoe. jefty, his Heirs and Succeflbrs, for all Low Wines or Spirits of the firft Extradtion, made or drawn by ^'V^ '°^= P^"^ any Diftiller or other Perfon making_ or drawing Spirits' or Strong Waters for Sale or Exportation; ^r^ ow ines, .^^,jf]^jj^ ^^ Klingdom of England, Dominion of Wales, and Town of Berwick upon Tweed, the Rates and Duties following, over and above the Duties payable for Spirits perfedlly made; that is to fay, lEvery Gallon of II. For every Gallon of Low Wines or Spirits of the firft Extraftion, made or drawn from any foreign Lovv Wines or or imported Materials, or any Mixture therewith, four Pence. Spirits 4d. JIJ_ Yov every Gallon of Low Wines or Spirits of the firft Extraftion, made or drawn only from any dr°aw^fr"m ^^' ^°'-'- °^ Drink or Wafli, brewed or made from any Sort of Malt or Corn, other than and except Brewers Wafii", &c!"i d. Wafti and Tilts, one Penny. per Gallon, or' IV. For every Gallon of L'-w Wines or Spirits of the firft Extraflion, made or drawn from Brewers from Brewers Wafh or Tilts, or any Mixture therewith, one Penny. Wa(h I d. per y _ p^j. gvery Gallon of Low Wines or Spirits of the firft Extraftion, made or drawn from anv other fn o°herEn lift '^°^^ °^ ^'^d of EngUJh Materials, or any Mixture therewith, three Half-pence. MateriaTs three VI. And be it further enafted by the Authority aforefaid, That the feveral Rates and Duties hereby Half-pence per impofed on the Liquors aforefaid, fhall be raifed, levied, collefted, recovered, and paid unto his Ma- Gallon, jefty, his Heirs and Succeflbrs, during the Time before mentioned, in the fame Manner and Form, and P""" '° ^?°^" by fuch Rules, Ways, Means, and Methods, and under fuch Penalties and Forfeitures as are mentioned, acrording to -exprefled, and direfted, in and by one Aft of Parliament made in the twelfth Year of the Reign of the 13 Car. 2. c. 24. late King Charles the fecond, intituled. An Aiffor taking away the Court of Wards and Liveries, andTe- 7 W. %. c. ^o. ntires in Capite and by Knights Service, and Purveyance, and for fettling a Revenue upon his Majefty in lieu Powersin the thereof, and in and by one Aft made in the feventh Year of his Majefty's Reign, intituled, An ' Ait for lay- sforefaid Afts ing feveral Duties upon Lotu Wines or Spirits of the firji Extraction, and for preventing the Frauds and Abufes continued. of Brewers, Dijlillers, and other Perfons chargeable with the Duties of Excife, or by any other Law now in Force relating to the Revenue of Excife, and all and every the Powers, Authorities, Direftions, Rules, Methods, Penalties, Forfeitures, Claufes, Matters and Things, which in and by the faid Ads, and every or any of them, are provided, fettled or eftablillied, for the raifing, levying, collefting, recovering, ad- judging, and afcertainingrthe Duties thereby granted, or any of them (other than and in fuch Cafes for which other Penalties or Provifions are made and prefcribed by this A61) fliall be exercifed, pradifed, ap- plied, ufed, levied, recovered, and put in Execution, for the raifing, levying, collefting, recovering' and paying the feveral Rates and Duties on Low Wines, or Spirits of the firft Extraflion, hereby impo- sed, during the Continuance of the fame, as fully and effedlually, to all Intents and Purpofes, as if all and every the faid Powers, Authorities, ^ules, Dire£l:ions, Methods, Penalties, Forfeitures, Claufes, Matters and Things were particularly again repeated and enafted in the Body of this prefent Afi:. VII. And for the Encouragement of Diftillers and others to brew and make Spirits andlBrandies from Drink brewed or made from malted Corn, and to export the fame, as Merchandizes, into Parts beyond Diftiller on Oath the Seas; Be it further ena^ed by the Authority aforefaid. That it fhall and may be lawful to and for any expovting Bran- Diftillers, or Others, upon Oath made before any two or more of the Comraiffioners of the Excife for the dy, &c. drawn "^jfjig being, or two or more juftices of the Peace for the County or Place from whence any Brandy, Spi- Cgnj'&c" j-its or Strong Waters made from malted Corn only, fliall beexported (which Brandy, Spirits or Strong ' Waters, fhall have been made, during the Time before mentioned) that the fame were or was, made and drawn from Drink brewed, or made from malted Corn, without any Mixture with any other Materials, and that the fame is not mixed with any Low Wines not drawn a fecond Time, nor with any other Brandy or Spirits made from any other Materials, either native or foreign, and that the Duties for the fame are paid or duly entred in order to be paid, and that the fame, and every Part thereof, are exported as Merchandize, and are to be fpent beyond the Seas, to export fuch Spirits and Brandies made from Drink brewed or made from malted Corn only, as aforefaid, and upon Certificate under the Hands of the Officers of Excife for the Port or Place where fuch Spirits or Brandies were fhipt off, of the Qiiantity fo tobeallowed 5d, ftiipt, and that the fame was ihipt in the Prefence of fuch Officers, fuch Diftillers, or others, fo exporting per Gallon on ' fuch Spirits Of Biundieb, fhall be aiiovved ox paid back by the Comraiffioners of Excife for the Time Exporuti^r,. bein!i.
