THat till a little before the late dreadful Sickness , French Spirits paid but 4 d. per Gallon Excise , they being then generally used as the Ground work to make Strong-waters withall , which are dulcifyed , mixt with Seeds , &c. But about the said Sickness-year , the People betaking themselves to the drinking Brandy simple in the room of Strong-waters perfectly made , a Dispute and great Suits of Law between his Majesty and the Importers arose , whether the said Commodity should pay 4 d. per Gallon more , as Strong ▪ waters perfectly made did , or not ? The Merchants applyed themselves to the Parliament then sitting for Relief , who declared in an Explanatory Act in the 22d of his late Majesty , that Brandy was , and is a Strong-water perfectly made , and accordingly Enacted it should pay an Excise of 4 d. more per Gallon , as such ; by which Term of Brandy in the said Act was , no doubt , intended only single Brandy , and by the words perfectly made was meant no more but perfectly made potable , or to the usual Standard of such Spirits call'd Proof ; Single Brandy being then and ever since drank in lieu of Strong-waters : Nor was there any such thing commonly Imported here as double Brandy at that time . But now of late it is become a great practice to draw their Spirits ( here now call'd Brandy ) into two Thirds , three Fifths , and sometimes full double in strength stronger than the former single Spirits or Brandies usually were , ( for Brandies may be known to a sixty fourth part , how much they are made above that Standard intended by the Act under the term or word perfectly made , which is the same with what Dealers in that Commodity call Proof , or single Brandy .

And on purpose to defraud his Majesty of his Revenue therein , a very great part of the Brandies Imported are , and most , or all , ( if not speedily prevented ) will be Imported two Thirds , three Fifths , and some full double in Strength stronger than common single and potable Brandy ought to be : But after the Importer of such double Brandies hath paid the Excise at 8 d. per Gallon only , such double goods not being potable , unless they are lower'd with Water , the too common abuse is to adulterate them with English Spirits of a far cheaper value , whereby the Quantity vended is not only sometimes made double , and oft-times near treble more than what his Majesty was paid Duty for ; but his Majesties Subjects have not the said Commodity in so good and wholsome a kind as in Justice they ought .

As Brandies perfectly made in Forreign Parts , are alwayes understood to be such as are potable , or only proof ; so the like is observed in English Spirits made here , which pay a Duty ; for if made Double , ( as some are for Lackering , and Physical , and other uses ) the Officer charges and makes them pay according to the Quality , reducing it to single ; else the Distillers would make them generally Double , ( as they do Brandy aforesaid in other Parts ) and after the Duty at the rate of Single is paid , then they would lower them again , by which means his Majesty would be defrauded at home of that Duty the Parliament intended , as he is now by such Importations from abroad ; and certainly there is less reason his Majesty should be defrauded in a greater Revenue by an Imported Liquor , than in a smaller matter by his own Subjects here at home .

Also were the Importers of Double Brandy discouraged from such Importations , ( which might forthwith be done by laying on a Duty in the Excise , proportionably to what they are in strength stronger than Single , and Potable Brandy ) there would be Imported near double the Quantity in Single , which would add to his Majesties Revenue , and encourage Navigation , and keep his Majesties Subjects from being couzened , &c. And it will prevent the abuses of great numbers of French and other Aliens here , who lye sculking in Corners , and are the general Importers and Adulterators of the said Double Brandies , who do not only the Injuries aforesaid , The better to prevent the running of Brandies hereafter may it be enacted that no Brandies be imported in any Cask less than 84 Gallons . but oft-times defraud his Majesty of very much Duty ; and hereby his Majesties able and worthy Subjects , Merchants of better Reputation and Principles than to Adulterate or Save the Duty of the said Commodity , are very much discouraged , and beat out of their former fair Trade . Besides , the prevention of the said frauds , will keep divers from Forswearing themselves , who too often upon Shipping out of such lower'd and mixt Brandies , make Oath that they are as they were imported , and thereby may draw back one half of the Customs for such Goods .

It is provided by Law , ( the 15 of Charles the Second ) That if a Brewer brew double Drink , and payes the Duty of strong , yet if he shall be found lowering of it , he forfeits 20 s. per Barrel , which indeed the Brewers too frequently do , it being difficult to be discovered , and also the Victualler doth take his quantity of double Drink in Casks by it self , and of small Beer by it self , which payes in each specie , one as single strong Drink , and the other as small , yet afterwards this Victualler in drawing them out by Retail , shall draw such a proportion of one and the other together , so that in truth he sells them both for strong Drink . Besides , if he sell this double or treble drink intire , it is still the same fraud to the King , since while he payes Excise but as for Common strong Drink , he sells it for double the Price or more , and the same supplyes the room of as much more drink in quantity , proportionably to the Improvement made in strength and quality . And the Collectors may as well be Judges thereof , as now they are if any shall brew strong Drink , and call or pretend to sell it under the Notion of Small , yet they justly oblige them to pay according to its kind , and so it may be done in all other Cases ad Valorem above what it shall be worth more than the current Price . It is therefore humbly submited , whether if the Brewer were thus in all Cases made to pay a Duty for double or treble Drink proportionably to its value above single , it might not only prevent the said Frauds , but levy a Duty according to the true intent of the Act of Parliament .

Now for the prevention of the aforesaid Frauds , and plain distinguishing of all such Brandies as shall be imported hereafter ; and the better to enable his Majesty to levy an equal Duty upon the same , and to decide the Controversie between his Majesty and his Subjects about that Branch of the Revenue , which his Majesty without doubt hath already a Right unto , it is humbly Prayed that this Honourable House would be pleased to Explain the said Act , and declare all such Brandies to pay from a Penny to Eight Pence per Gallon over and above single Brandy , proportionably to what they shall be found above proof and perfectly made , which every Artist , and most Dealers in the Commodity do well know , else they could not buy and sell the same at Prizes proportionate to its strength and goodness ; and even at this time in the Custome-house they enter ad Valorem in one and the same day single Brandy at 24 s. per Tun , and so on proportionably to the value to 48 s. per Tun , according to the distinctions of the said Brandies as they are above proof , which Method and Practice having for about sixteen years been discontinued , this Prop●ser hath lately in Print remonstrated the Prejudice thereby done the Crown ; whereupon the same was revived , and appears so just and reasonable , that the very Importers themselves are satisfied therein .

It is further humbly submitted , that if the said single Brandies were made to pay 4 d. per Gallon more at least ( provided our English Spirits and Aqua Vitae be advanced one fourth more also ) yet it would not lessen the Importation , the Consumption thereof being daily more and more in use and esteem , even to the utter Ruine and Hinderance of all other imported Strong-waters ; and also diminishing of our English Beer and Ale and other Manufactures . Besides , it is the most whole Family killing Liquor that ever came up since the Creation , as by daily experience , the very Dealers therein themselves , as well as others , are ready to averr . And what Reason can be Alleadged , That 3 , 4 , 5 , 6 , to 7 , or more Tuns of Wines abroad , shall be distilled into one Tun of Brandy , and yet that Tun of Brandy , which doth so much mischief , should pay but a little above half the Duty of one Tun of Wine : The Truth is , were the Duty far more upon Brandies , it would neither hinder the Importation , nor does it affect the English , but the French ; for they must continue the making of them , as much as ever ; for they chiefly make such Wines into Brandy as ly● up so far in the Countrey , that they cannot with advantage bring them down in specie , or have sale for . And the same motive still continuing , they will be glad to accept any prizes , rather than make nothing of them .

Whereas it may be Objected , that if a greater Duty be laid upon Brandies , or other Commodities , his Majesty will not receive so much in his Revenue thereon as before , by Reason that then there would be the prospect of so great a profit to the Importers , as may tempt them to use more Tricks to bring the same in privately , and defraud his Majesty of his Duties ( which is commonly call'd Running of Goods . ) — In Answer to this , 't is humbly submitted to Consideration , whether necessary and profitable Laws ought to be forborn out of respect to such kind of Persons and their Ill courses , or whether rather all Offenders in that kind ought not by the severity of good and wholsome Laws to be so chastized , as may deter them and others from such unjust , disloyal and ungodly Practices : For since the Laws of God and Man do justly condemn Cheaters , Couseners , Thieves , &c. betwixt party and party to be both Fined and Corporally punished , according to the Nature and Circumstances of the Persons and their Offences ; I see no reason why those who live in the constant practice of Robbing and Defrauding their SOVERAIGN , and get large Estates thereby , should escape free from being liable to the like Fines and Corporal Punishments . For as the Sin can be no less to steal from or defraud his Majesty , of that which is his Majesties Right , than it is for private Persons to Cozen and Cheat one another , so in the former Case , both the Insolency is the greater , a Crime next to Sacriledge , the Example more pernicious , and the Consequences much more dangerous , as impairing the Publick Revenue establisht for the support of the Government . Nor will it signifie much to alledge , That there are great pecuniary Mulcts already imposed by Law on such as shall be convicted of those Crimes ; for as they reckon it no great hazard , whether they shall be discovered or not , so if they escape once in twice in some Commodities , twice in thrice in others , and so in some more , some less , according to the Duty payable and first cost of the Goods , they will still be Gainers , and thence are encouraged to persist ; but one smart Corporal Animadversion would be much more prevalent and effectual . The present Penalties being but like Doors and Locks to secure our private Estates , which may perhaps keep off modest Pilferers , but when bold Villains will notwithstanding break in further , such provisions as these cannot be too little to restrain them . And if any of his Majesties Officers be found Tardy by wilful Negligence , Connivance , Bribes , &c. That they not only lose their places , but also undergo Corporal Punishment , and withall be so far disabled to serve his Majesty , or give Evidence , or be of a Jury , as much as if convicted of Perjury or Forgery at the Common Law ; since besides simple Injustice and fraud , their Offences are aggravated with the highest Ingratitude , Treachery and direct forswearing themselves , in deceiving their Royal Master ; who graciously preferr'd them to their Places , and whom they are sworn faithfully to serve . Moreover , besides such Corporal Punishments on the Person , may it be fit , That the Ships , parts of Ships , Goods , Boats , Lighters , Cranes , Wharf , and Tackling whatsoever imployed or used in or about any such fraud , be absolutely forfeited , one Moiety to his Majesty , the other to the Prosecutor ( saving the Parts , Shares and Properties of such as are Innocent and no way privy thereunto . ) For 't is not only the Kings Interest , but the Subjects too , to have his Majesties Duties duly and equally paid . For look how much the Ill dealer gain'd by defrauding the King of , so much the honest Merchant loses , the other being able to undersell him proportionably . But by such wholsome Provisions duely executed , not only this deceitful Practice would be prevented , and thereby his Majesties Revenues much Improved , but also his Majesty might be eased of the Charge of near Half the number of Officers now Imployed , and yet his Revenue more justly and duely collected .

This Proposer hath several other Proposals to offer to this Honourable House , all which equally tend to the Advance of his Majesties Revenues , &c. and also are as greatly for his Majesties Subjects Interests to have them put into Laws .