WE Your Majesties most Dutiful and Loyal Subjects the Commons in Parliament Assembled , having entred into a serious Consideration of the Extraordinary Expences in which Your Majesties are Engaged for the necessary Defence of Your Realms , and for the Effectual carrying on the War against France , and being desirous to raise Aids and Supplies proportionable to the greatness of the Occasions , have towards the Ends and Purposes aforesaid , found it Expedient to Grant for One other Year certain Impositions upon Beer , Ale , and other Liquors ; And have Vnanimously Given and Granted , and do hereby Give and Grant unto Your Majesties the several Additional Rates , Duties , and Charges upon Beér , Ale , and other Liquors herein after Expressed , and do most humbly beseech Your Majesties that it may be Enacted :

And be it Enacted by the King and Queéns most Excellent Majesties , by and with the Advice and Consent of the Lords Spiritual and Temporal , and Commons in this present Parliament Assembled , and by Authority of the same , That from and after the Seventeénth Day of November in the Year of our Lord , One thousand six hundred and ninety one , there shall be throughout this Kingdom of England , Dominion of Wales , and Town of Berwick upon Tweed , Raised , Levied , Collected , and Paid unto Their Majesties , and Their Successors , during the Space and Term of One Year , commencing from the Seventeénth Day of November aforesaid , and no longer , for Beér , Ale , Cyder , and other Liquors , Brewed , Made , Imported , or Sold , by way of Excise , over and above all other Duties , Charges and Impositions by any former Act or Acts Set and Imposed , the several Duties , Charges and Impositions herein after mentioned , and in manner and form following , that is to say :

For every Barrel of Beér or Ale above Six shillings the Barrel , which from and after the said Seventeénth Day of November , and before the Five and twentieth day of July , One thousand six hundred and ninety two , shall be Brewed by the Common Brewer , or any other Person who doth or shall Sell , or Tap out Beér , or Ale Publickly , or Privately , or at Fairs , Wakes , Chutes , Bydrinkings , or otherwise , to be paid by the Common Brewer , or such other Person or Persons respectively , and so proportionably for a greater or lesser Quantity , One shilling Nine pence .

And for every Barrel of such Beér or Ale Brewed on or after the said Five and twentieth Day of July , and before the Eighteénth Day of November , One thousand six hundred and ninety two , Two shillings Six pence .

For every Barrel of Beér , or Ale of Six Shillings the Barrel or under , which from and after the said Seventeenth day of November , and before the Five and twentieth day of July , One thousand six hundred and ninety two , shall be Brewed by the Common Brewer , or any other Person or Persons who doth or shall Sell , or Tap out Beér or Ale , Publickly or Privately , to be Paid by the said Common Brewer , or by such other Person or Persons respectively , as aforesaid , and so proportionably for a greater or lesser Quantity , Threé pence .

And for every Barrel of such Beér or Ale Brewed on , or after the said Four and twentieth day of July , and before the said Eighteenth day of November , One thousand six hundred ninety two , Six pence .

And for every Barrel of Vinegar , or Vinegar-Beér Brewed , or Made , on , or after the said Five and twentieth day of July , and before the said Eighteenth day of November , One thousand six hundred ninety two , of any English Materials , by any Common Brewer , or Vinegar Maker , or other Persons for Sale , to be Paid by the Maker thereof , and so proportionably for a greater or lesser Quantity , One shilling .

For every Barrel of Beér , Ale or Munt Imported , After the said Seventeénth day of November , and before the said Five and twentieth day of July , from beyond the Seas , or from the Islands of Guernsey or Jersey , and so proportionably for a greater or lesser Quantity , to be Paid by the Importers , before Landing , Threé shillings .

And for every Barrel of such Beér , Ale or Mum , Imported on , or after the said Five and twentieth day of July , and before the said Eighteenth day of November , One thousand six hundred ninety two , Six shillings .

For every Tun of Cyder , or Perry Imported on , or after the said Five and twentieth day of July , and before the said Eighteenth day of November , One thousand six hundred ninety two , from beyond the Seas , and so proportionably for a greater or lesser Quantity , to be Paid by the Importer , before Landing , Ten shillings .

For every Hogshead of Cyder , and Perry , Made and Sold by Retail , after the said Seventeénth day of November , and before the said Five and twentieth day of July , One thousand six hundred and ninety two , to be Paid by the Retailer thereof , One shilling Three pence , and so proportionably for a greater or lesser Measure .

And for every Hogshead of Cyder and Perry , Made and Sold , as aforesaid , on or after the said Five and twentieth day of July , One thousand six hundred ninety and two , and before the said Eighteénth day of November , One thousand six hundred ninety and two , Two shillings Six pence , and so proportionably for any greater or lesser Measure .

For all Metheglin , or Mead made for Sale , whether by Retail or otherwise , on or after the said Five and twentieth day of July , and before the said Eighteénth day of November , One thousand six hundred ninety and two , to be Paid by the Maker for every Gallon , One penny .

And be it further Enacted by the Authority aforesaid , That the several Rates and Duties of Excise hereby Imposed on the Liquors aforesaid , shall be Raised , Levyed , Collected , Recovered and Paid unto Their Majesties , and Their Successors , during the term before mentioned , and in the same Manner and Form , and by such Rules , Deductions , Allowances , Ways and Means , and under such Penalties and Forfeitures as are mentioned , Expressed and Directed in and by one Act of Parliament made in the Twelfth Year of the late King Charles the Second , Entituled , A Grant of certain Impositions upon Beer , Ale and other Liquors for the Increase of His Majesties Revenue , during His Life ; And one other Act made in the said Twelfth year of the Reign of the said late Kings Charles the Second , Entituled , An Act for Taking away the Court of Wards , and Liveries , and Tenures in Capite , and by Knight Service , and Purveyance , and for Settling a Revenue upon His Majesty in lieu thereof ; And also in and by one other Act of Parliament made in the Fifteenth year of His said late Majesties Reign , Entituled , An Additional Act for the better Ordering and Collecting the Duty of Excise , and preventing the Abuses therein ; or in one Act of Parliament made in the First year of the Reign of Their present Majesties , Entituled , An Act for an Additional Duty of Excise upon Beer , Ale and other Liquors , or by any Law now in Force , Relating to the Revenue of Excise .

And be it further Enacted by the Authority aforesaid , That all Persons who do or shall usually Entertain , or Lodge any Waggoners , Carriers , Strangers or Wayfaring Men , shall be taken and esteemed Retailers , within the meaning of this Act.

And that Their Majesties may not be prevented of the Duties hereby Granted by any Frauds or Practices to lessen the same , Be it further Enacted , That no Person or Persons ( Except Victuallers , Retailers , and Common Brewers ) Inhabiting in any Market Town , or in any City , or Suburbs of the same , or in any Town Corporate , or in parts Adjoyning to any City , or Suburbs , Town Corporate , or Market Town , where there is or shall be a Common Brewer or Brewers , Brewing , Making or Selling Strong Beér or Ale , and Small Beer , who within the space of One year next before the Seventeenth of November , in the Year One thousand six hundred and ninety , did not Brew , or Make the Strong Beer , Small Beer , or Ale , Drunk , Consumed , Spent or Sold in his or their respective Houses , Out-houses , or other places , shall not during the Term aforesaid , Brew or Make any Strong Beer , Strong Ale , Small Beer , or Ale , to be Drunk , Consumed or Spent in his or their respective Houses , or Families , under pain to Forfeit for every such Offence , Twenty pounds .

Provided , That in case any Person within the space of a year before the said Seventeenth Day of November , One thousand six hundred and ninety , did usually Brew the Strong Beer , Small Beer and Ale , Drunk and Spent in the House or Houses where he and his Family have Inhabited , for the use of himself and his Family , and shall remove his Family to any other House , It shall and may be Lawful to and for such Person to Brew his own Ale or Beer , as he did before , and not be liable to the said Penalty .

And be it further Enacted , That it shall and may be Lawful to and for the Commissioners of Excise , and Iustices of Peace respectively , upon any Information exhibited before them , for any Offence committed against the Laws of Excise , to Summon any Person or Persons ( other then the Party or Parties Accused ) to Appear before them at a certain day , time and place , to be inserted in such Summons , and to give Evidence for Discovery of the matter in Controversie before them , and in case of Neglect , or Refusal to Appear , or if upon Appearance such Person or Persons shall refuse to give Evidence when he shall be thereunto required ; Every such Person so making Default shall Forfeit and Lose for every such Offence any Sum or Sums of Money , not exceéding Fourty shillings , to be Imposed , Recovered , Levied and Disposed in manner as herein after is mentioned .

And be it further Enacted by the Authority aforesaid , That all Fines , Penalties and Forfeitures by this Act Imposed , shall be Sued for , Recovered and Levied by such Ways , Means , and Methods , as any other Fine , Penalty or Forfeiture is , or may be Recovered by any Law or Laws of Excise , or by Action of Debt , Bill , Plaint or Information in any of Their Majesties Courts of Record at Westminster ; And that one Moiety of such Forfeiture or Penalty shall be to Their Majesties , Their Heirs , and Successors , and the other Moiety to him , or them that shall Discover , Inform or Sue for the same .

Provided always , and be it Enacted by the Authority aforesaid , That upon any Person or Persons Exporting any sort of Strong Beer , Strong Ale , Cyder or Mum , according to the true intent and meaning , and pursuant to the Directions of an Act made in the First Year of Their Majesties Reign , Entituled , An Act for the Exportation of Beer , Ale , Cyder and Mum , The Commissioners and Officers of Excise , where the Entry thereof shall be made , are required to make Allowance , or Repay , as well the Additional Duty of Excise by this Act Imposed upon all such Beer , Ale , Cyder and Mum , as the Duty in the said Act mentioned unto the Brewer , or Maker thereof within One Month after such Exportation , deducting the Three pence per Tun for the Charges of their Officers , by the said before mentioned Act directed to be deducted .

And to the end Their Majesties may be duly answered the Rates and Duties hereby Granted , and intended in the Proportions designed , Be it further Enacted by the Authority aforesaid , That no Brewer , or Victualler who doth , or shall Sell , and Deliver Beer , or Ale to any of their Customers in Cask , do or shall without giving Notice to the Supervisor , or Gauger Appointed for the Place and Division where such Brewer , or Victualler doth , or shall Inhabit , Cleanse , Carry off , or convey away any part of his or their Guile of Beér , or Ale , before the whole of such Guile shall be Brewed off , and be in the Tuns , Backs , or Coolers , and until such Officers shall or might have taken an Account of the same , and of the distinct Qualities thereof in their respective Vessels ; At which time the Brewer , or Victualler , or his , or their Servants working the same , in case he , or they intend to make a party Guile thereof , shall declare to such Gauger , or Officer , how much thereof he intends to make into Strong Beér , or Strong Ale , and how much into Small , upon Penalty of Forfeiting Twenty shillings for every Barrel of Beér , Ale , or Worts , he shall so Cleanse , Carry off , or Convey away , over and above the Penalties already Imposed for Conveying away , or Concealing Beer , or Ale ; And in case such Brewer , or Victualler , or their respective Servants , Brewing such Beer , or Ale shall refuse to Declare to such Officers how much of their Guile , or Brewing they intend to make into Strong Beer , or Ale , and how much into Small , It shall be Lawful for such Officer to Return and Charge the whole of such Guile to be Strong , and such Brewer , or Victualler shall Pay the Duties thereof accordingly ; And in case after such Gauge taken , or Declaration made , such Brewer , or Victualler shall make any Increase of the Strong Drink so Gauged , or Declared by any ways or means whatsoever , such Increase shall be Deémed and Taken to be , and proceed from mixing Small Beer with such Strong Beer , or Ale , and such Brewer , or Victualler shall Forfeit Twenty shillings for every Barrel so Increased over and above the Penalties already Imposed for mixing Small Beer with Strong , and so proportionably ; And further , that if any Brewer , Victualler , or Retailer shall out of the Brew-house , or Place of Brewing , Start or Mix any Small Beer , or Small Worts with or amongst Strong Beer , Strong Ale , or Strong Worts in Cask , such Brewer , Victualler , or Retailer , so doing shall Forfeit and Lose for every such Offence Twenty shillings .

Provided always , and be it Enacted , That the Duty of Excise Granted by this Act shall be Chared on , and Paid by the Common Brewer , and not by the Retailer , or Spender , save only where the Retailer Brews for Retailing in his own House or Houses , and doth not Buy his Drink of any Common Brewer ; Any thing in this Act , or any other Law to the contrary notwithstanding .

Provided always , and be it Enacted by the Authority aforesaid , That this Act , or any Clause , or Proviso therein contained shall not Continue , or be of Force longer then for the said Term of One year , Commencing from the said Seventeenth day of November , One thousand six hundred and ninety one , other then for the Levying and Collecting the Arrears of the Rates , and Duties , Granted by this Act , which shall be Vnpaid at the end of the said Term ; And for the Levying such Fines , Forfeitures , and Penalties Imposed by virtue of this Act , as shall not be Levied , and Paid before the end of the said Term.

And forasmuch as the Collectors , Supervisors , Gaugers , and other Officers of the said Excise , and Officers concerned therein by reason of the Greatness of the said Duty , and the extraordinary Powers they have given them , in Charging or Raising the same , being resident in most Parts of the Kingdom where Elections of Members to serve in Parliament are made , have very frequently , either by Threats or Promises so prevailed upon several Electors , that they have absolutely beén Debarred of the freedom of giving their Votes , which according to the known Constitutions of this Kingdom every Person ought to Have , and Enjoy , when he is to Choose his Representative : For remedy of which Mischief , Be it Enacted by the Authority aforesaid , That from and after the Second Day of February , One thousand six hundred ninety one , every Collector , Supervisor , Gauger , or other Officer concerned in the Charging , Collecting , or Managing the said Duty of Excise , that shall either by Letter , or Message , or Word of Mouth , endeavour to perswade any Elector to give , or disswade any Elector from giving his Vote for any Person , or Persons that shall be put in Nomination to be Elected a Member or Members of Parliament , shall for so doing forfeit the Sum of One hundred Pounds , one Moiety thereof to the Informer , and the other Moiety to the Poor of the Parish , where such Offence shall be committed , to be Recovered in any of Their Majesties Courts of Record , by Action of Debt , Bill , Plaint , or Information , wherein no Wager of Law , Protection , or Essoign , or more then One Imparlance shall be Allowed : And further , That every Person or Persons that shall be Convicted in any such Action , Bill , Plaint , or Information , of the said Offence , shall immediately from and after such Conviction be Disabled , and Incapable of ever after Executing any Office or Place concerning the said Duty of Excise .

And it is hereby Declared and Enacted , That true Notes in Writing of the last Gauges Made or Taken by the said Gaugers , shall be left by them with all Brewers , Makers , or Retailers of Beér , Ale , or other Exciseable Liquors respectively , or some of their Servants , at the times of their taking the said Gauges , containing the Quantity and Quality of the Liquors so Gauged , upon Penalty of Fourty shillings for every Offence , or Neglect of the said Gauger or Gaugers .