[27 September, 1644.]
Date of Excise on English Strong Waters.
Whereas by Ordinance of Parliament, dated the eleventh of
September, Anno 1643. there is 8. pence upon every gallon laid
by way of Excize upon all Strong Waters, and Aqua-Vitæ imported or to be imported or made, or distilled, within the Realm
of England, Dominion of Wales, or town of Barwick, to be paid
by the first Buyer, or Maker, or Distiller respectively, which
sum of eight pence upon the gallon being raised upon the Strong
Waters, and Aqua-Vitæ, made within the Kingdome, is found
to have something intermitted trade in that Commodity within
the Kingdome, And forasmuch as by the said Ordinance of the
eleventh of September, 1643, there was no Provision made for
the leavying of Excize upon all Spirits imported, whereby the
true intent of the said Ordinance might be avoided: Be it Ordained by the Lords and Commons in Parliament Assembled,
and by Authority of the same, for the incouragement of the
Maker and Distiller of Strong Waters, and for the better receipt
of the Excize upon this Commoditie, That all Aqua-Vitæ, or
Strong Waters made in the Kingdome of England, Dominion of
Wales, or Towne and Port of Barwick, doe pay two pence upon
every gallon by way of Excize, and so after that Rate for a
greater or lesser quantity to be paid by the first Maker thereof.
On Brand-Wines imported.
That all Spirits made of French or Spanish Wines, commonly
called Brand-Wine, imported, doe pay two-pence upon every
gallon Excize, and so after that Rate for a greater or lesser
quantity, to be payd by the first buyer from the said Importer.
On Strong-Waters imported perfectly made.
That all strong-waters perfectly made whatsoever, imported
from beyond the Seas, shall pay eightpence upon every gallon
excise, to be paid by the first buyer from the said Importer.
On Foreign Spirits distilled into perfect Strong-Waters.
That for such forreigne Spirits as aforesaid, as any Distiller
shall use and make into perfect Strong-waters, That such Maker,
or Distiller, shall pay only one penny upon every Gallon more,
it first appearing unto the Commissioners of Excise or their
Deputies in the severall Offices respectively, by sufficient testimony, that the two pence aforesaid was duly paid at the first
Sale thereof as Spirits.
On Strong-Waters made in the Kingdom and exported.; On Spirtis sold as Strong-Waters, before redistillation.
That for all Aqua-vitæ, or Strong-waters made in the Kingdome, which shall be again exported for any parts beyond the
Seas, or out of the Realme of England, etc. whether into plantations or other whatsoever, having first paid the severall excises
before mentioned, The Commissioners of excise for the time
being, or their Deputies unto whom the several excises have been
paid as aforesaid being sufficiently satisfied therein as aforesaid,
shall and may allow and repay the severall excises aforesaid,
except only the one penny laid upon Forraigne Spirits, made
here into perfect Strong-water: provided alwaies that all Spirits,
both Forraigne and Domesticke, that shall fraudulently be sold
by any person or persons, to Chapmen or others to retaile in
kind instead of Aqua-vitæ, or Strong-waters, before the same
be redistilled and made into perfect Aqua-vitæ, or Strong-waters,
shall pay for every Gallon so sold, after the rate of eight pence
per Gallon excise.
Who to have benefit of abatements.
And provided alwaies, that no Distillers, or other Dealers in
Spirits, Aqua-vitæ, or Strong-waters as aforesaid, shall have any
benefit of the rates or abatements aforesaid, but only such as
shall cleere the excise according to the said severall Rates for all
Spirits, Aqua-vitæ, and Strong-waters, made, bought, or sold
respectively, since the 11 of September 1643 by such Testimony
as shall satisfie the Commissioners or their Deputies; by an
Accompt under their hands, to be brought in within one moneth
after the date hereof: but to pay excise, and to be proceeded
against without favour, according as is expressed in the said
Ordinance of the 11 of September in this behalfe.