[17 October, 1643.]
For further explanation of the late Ordinance of both Houses
or Parliament touching the Excise or new Impost, upon the
severall Commodities therein mentioned.
Brewers of Beer, etc., to pay Excise before delivery of same to Retailers.; Penalty for first offence.; For second offence.
Be it Declared and Ordained, by the Lords and Commons in
Parliament for the better enabling and encouraging of the
Brewers and makers of Beere, Ale, Perry, and Cider, (who are the
parties that are to pay the Excise, as by the said Ordinance is
appointed) to make due payment thereof accordingly, that no
Beere, Ale, Perry, or Cider, shall bee delivered out by the
Brewer or maker thereof, or any for them, to any Retailer or
other buyer thereof, till the rate and price which is by them to
bee payd, for and in respect of the Excise, be payd by the Brewer
or first seller thereof, on paine, that as well the Retailer or buyer,
as the Brewer or first seller thereof, shall forfeit for the first
offence double the value of every quantity of Beere, Ale, Perry, or
Cider so delivered out or received by the party so offending, and
for the second offence treble the value thereof, and the party so
offending, to bee disabled from using their said Trades or professions, respectively for the space of one whole yeare then next
ensuing, the said forfeitures to bee levied and imployed in such
manner and to such uses as by the said Ordinance is appointed
for the penalties therein mentioned; And be it declared and
further Ordained, that the rates set upon every barrell of Beere
and Ale by the said Ordinance, shall be payd for every greater
or lesser quantity, proportionably after the same rate.
Rate of Excise, 6d. per 4s. Barrel of Beer, and so in proportion.; Retailers to charge no more than usual rate.
And be it also further Ordered and Ordained, that for all Beere
of foure shillings the barrell or under, the Excise shall be payd
after the rate of six pence for every barrell, and so after that rate for
a greater or a lesser quantity, under the penalties and forfeitures
in and by the said Ordinance appointed. Provided alwayes, And
bee it Ordained, that no Retailers of any Beere, Ale, Perry or
Cider, shall take any more in the price thereof upon the sale of
the same Commodities, then according to the usuall rates and
prices appointed by Law for the same (excepting only the rate of
the Excise) as they will answer their contempts herein to both
Houses of Parliament.
Excise on new Draperies to be paid by Shop-keepers.
And as touching new Draperies, It is Declared and Ordained,
that the Excise due and payable for the same. shall bee payd by
the shop-keepers who buyes the same.