THat there being by the late Act of Parliament an Additional Imposition of three pennies Scots , Imposed upon each Pynt of Ale and Beer brown and vented within the Kingdom , and two shilling Scots upon each Pynt of strong Waters , by and attour two Merks of each Boll of Malt formerly payable to his Majrsty , and two pennies upon each Pynt of Ale , payable to the Town of Edinburgh , and which Imposition was appointed to endure and continue until the first of May 1695 Years ; Albeit your Petitioners were at that time very sensible that the foresaid additional Imposition would be very grievous and heavy upon them , yet being very confident that his Sacred Majesty , and the Honourable Estates of Parliament would not allow the same to be continued upon them , beyond the time prescribed by the foresaid Act : We did , with all duty and submission hitherto , and during that time , make punctual payment of the same , albeit thereby several Brewers have been utterly ruined and broken , and many others of us in hazard of falling under the same Misfortune , by the great prejudice we have sustained by the said additional Impossition this twenty three moneths bypast ; And as we do humbly and confidently expect to be liberat from the like Imposition for the future , so we do humbly beg leave to represent to your Grace , and the Honourable Estates of Parliament these following Grounds , for clearing what great Prejudice we have already sustained thereby : And convincing your Grace , and the High and Honourable Court of Parliament , that it is simply impossible for us to undergo such an heavy and untollerable burden for the future , without inevitable Ruine to our selves and Families , in case we should continue to exercise our Trade and Employment of brewing as formerly . The Barley Beer having been for some years bygone , and presently being sold at or about ten merks , and the Impositions payed by the Brewers thir twenty three Moneths bypast , amounting to six merks : each boll of Barley Beer stands sixteen merks , besides which there is to be added , House , Barn , Kill and Brewhouse-rent , the expenses of Coal and Candle , mantaining of Horses , Slaids and other Necessars , and the great Charge of many Servants , brewing Looms &c. who are absolutely necessarie for carying on an Brewarie . The Multure payed for Malt , besides a great many inconveniencies which attend the grinding of Malt , and the having of many Servants ; So that it may be truly said , that every Boll of Malt costs eighteen merks or thereby : And yet all that can be drawn or got of sufficient two shilling Ale , such as the Retailers or Vintners will take of their hand ( considering the greatness of the Measure the Ventners do receive ) is at most sixteen Gallons of each Boll , the pryce whereof no Brewer can accompt more than sixteen shillings starl. considering that we give allowance of a Barrel to the score , and of Drink-money , and all this is over and above the great hazard of insolvent Debitors , and at the best of long out-lying of our Money , and of spoiled and returned Ale , which very often falls out , especially in hot weather , even without any fault of the Brewers , either by reason of Thunder , or the malice and evil will of the Tapster .

Secundo , We humbly crave Liberty to mynd your Grace and Lordships , that as the foresaid Imposition has been most prejudicial to your Petitioners , so likewise to all Heritors , and such who sold Beer : For this must needs follow , that the Nobility and Gentry and others who uses to sell Beer cannot expect such a pryce as we would be encouraged to give for Beer , in case we were free of the foresaid Imposition , for such Brewers as shal think fit to continue will in buying of Beer have some regard to , and consideration of their own Advantage , as far as possible , and of the preventing their own ruine . And further , if the Brewers , who are the Chief , if not the only Buyers do break ( as by what is above represented , it is clear they must ) then the Nobility and Gentry cannot expect good payment , but must suffer loss with them .

Tertio , As it is the interest of the Heritors upon the forsaid accompt , That the forsaid Imposition be not Renewed , so likewise upon the following , viz. That thereby there will be less consumption of Beer , for such Brewers who shal think fit to continue must needs make their Ale smaller .

Quarto , We humbly crave Liberty to represent , that it seems very hard that We or the Beer should be the great Fond of all Impositions , and that others and other Commodities less favourable , and more able than Beer go free , seing it is conceived that as all persons do share proportionally in his Majesties bounty and benign Government , So likewise should they bear a proportional part of the burden ; Whereas , as said is , there are a great many Fonds , and Persons much richer than your Petitioners , who have gone free this while by past , and if other Fonds and Persons be stented proportionally , to what your Petitioners and the Beer is , there might be a very considerable Supply granted to his Majestie .

Quinto . Your Petitioners humbly crave Liberty to represent , that it likewise would prove very prejudicial to His Majesty to continue the said Imposition , seing , as said is the Brewers will thereby inevitably be ruined , or give over their brewing , ' in either of which cases the Supply intended to be granted to His Majesty will not prove effectual : for if they break , as bygone experience has demonstrat , they daily do , they will brake with part to the King , and if they forbear , then the Excise will not amount to what is expected .

Sexto , Seing that many of us have at great Charge erected Stells for making of Waters of our Dregg , and spoiled and returned Ale , for lessening our Losses in some measure , and that we have payed for our Dregg and spoiled and returned Ale , three Impositions , it seemed very hard that we should have been obliged to pay for any Waters made of our Dregg or returned Ale , seing thereby we were made lyable for a fourth Imposition altogether intollerable , and it is hoped that it was not the meaning of the Parliament that any such thing should have been formerly exacted , far less ought to be continued .

And lest it should be objected against us , that Experience has taught that the foresaid Imposition has proven a good and effectual Fond and Method for raising of Money , the samen having been very readily and pleasantly payed , and that the Brewers do continue in alse good case as ever , and the Ale as strong as formerly , and that the Heritors were never sensible of any difference of the pryce of Bear , by reason of the foresaid Imposition , and that the Brewers may if they please ; raise the price of their Ale , or that the foresaid Imposition may be imposed upon the Retailers with advantage , both to the King and Brewers . We humbly crave Liberty to Represent ; That ( as said is ) sad Experience proves that the foresaid Imposition has not only obliged several Brewers to quite their Employments , but even occasioned their ruine & braking : And albeit some whose Stock or Credit was more considerable , did continue to brew , by reason of the severity of the Certification in case they left off , and that being surprised with such an Act , they had more than a years fore-hand Beer on their Hand , for which their Credit stood ingaged , so that they were necessitat to Brew at any rate for keeping their Credit , and that they believed that the foresaid Imposition would be no older than twenty three Months , yet by what is before represented , it 's hoped it is to a Demonstration clear , that all alongst during the Existance of that Imposition we did brew with a Loss , and if it continue , we must all either Ruine or leave off our Imployment , to the prejudice both of His Majesty and the Nobility and Gentry , &c. And however , the great Export of Beer which was the former year , might have occasioned the keeping up of the Price of Beer , yet the Experiance of many this year , and Reason may teach any thinking Person , that in case of any subsequent plentiful Year , the Heretors must suffer an great Abatement as to the Price of the Beer , or otherwise be obliged to keep the same upon their own hands , to their great loss and detriment ; Neither has it hitherto been possible for the Brewers , ( notwithstanding of an express Act of Council in their favours , of the date the 7th of September 1693 , allowing them to highten the Price of Ale , ) to get any greater price for their Ale than what they got formerly , notwithstanding of great Endeavours used by them for making the said Act effectual , and that by reason Ale is a very perishing Commodity , and that there are too many different Brewers in different Circumstances , and that our Countrey People are very poor , and that the Work-men and poorest of the People , and not the Gentry , are these who make the greatest Consumption of Ale , and albeit some have brewed als good Ale as formerly , yet that was occasioned by the Retailers their refusing to retail any smaller Ale , and that the Ale as said is , is a perishing Commodity , admitting of no delay in retailing , and that they expected the foresaid Imposition would be but of small endurance , and therefore brewed upon their own Stocks with loss , in hopes that after elapsing of the twenty three Months they would be free , and that as said is , the Brewers were obliged to dispatch the Victuall they had in their hands at any Rate , for keeping their Credit ; And if the Imposition should be laid upon the Ventners and Retailers , it would neither prove profitable to His Majesty , nor easie to the Brewers , but will have the quite contrair Effect : For if the Brewers should be thereby ruined , then it cannot be but acknowledged that His Majesty will be a Loser , seing if the Brewing be the Fond of the Imposition , and the Brewers break , the Imposition must fail in consequence , and that the Brewers will be ruined thereby , is clear from this , that the samen tho laid upon the Retailers , will affect the Brewers , seing the Ventners and the Retailers will buy Ale with respect to the said Imposition , in the same manner as the Brewers do buy from the Heretors , besides that the Methods for making that way effectual , would be such as would altogether ruine Brewers , considering that as said is , Ale is a perishing Commodity , and cannot admit of any delay , especially in Summer weather , and seing that it is hoped , that by what is before and above represented , it is clear , that your Petitioners standing and falling depends upon the continuing or not continuing of the said Imposition , and that we have been already at a very considerable Loss . And that as the Land-rent is already lyable to the payment of the greatest part of all publick Burdens and Impositions , and the great Impositions upon Beer and Malt , being an unanswerable Reason for lessning the Price of the Beer , the same is by Consequence an additional Imposition upon the Land-rent ; and so the Heretors and your Petitioners , are in a manner the Chief , if not only the persons burdened hitherto with the payment of Supplies : And which clears a greater inequality , these Heretors whose Rents are payable in Beer , and Barley do bear the great Burden of this additional Imposition , whereas other Heretors whose Rents are payable in Meal or Money , are lyable allennarly to an ordinary Proportion effeiring to the Land-rent , and to no part of the Impositions imposed upon Beer or Barley , which lyes so heavy upon other Heretors .

It is humbly craved , your Grace and Lordships would be pleased to take the Premisses and your Petitioners Case to your Consideration , and would be pleased to lay such Supplies as shall be found necessar to be granted to His Majesty for carrying on the War , in which he is so justly engaged , upon other Fonds which are more able to bear them than Beer , and to fall upon some Method for making up your Petitioners Loss sustained by the Brewing this 23 Moneths bypast , and to free us from any such Additional Impositions for the future .