And every perfon who fhail, after 5th July 1784, first become a common brewer of ftrong beer, fhall previously take out a licence as aforelaid, and at the end of every year fhall pay fuch further additional duty for fuch li cence according to the number of barrels fo brewed by him within the preceding year. And if he fhall neglect

to take out fuch licence, and renew the fame annually, ten To be renewed days at least before the end of the year, he fhall forfeit 501. annually. 24 G. 3. c. 41. ff. 2. S. 1, 2. 7.

beer.

And every common brewer of small or table beer, not being Licence for a common brewer of ftrong beer, fhall take out a licence, brewing fmall and pay for the fame yearly 1. which licence fhall be renewed annually in like manner, on the penalty of 10l.

Id. f. 1. 7.

Every maker of mead for fale, fhall take out a licence, Licence for for which he fhall pay 11. and fhall renew the fame an- making mead. nually in like manner, on pain of 101. Id.

But perfons in partnership need only take out one li- Perfons in partcence for one houfe. Id. f. 8.

nership.

And by the 27 G. 3. c. 13. Schedule (F). For every Duty on beer barrel of beer or ale above 6s. a barrel (exclufive of the and ale. duty hereby impofed, and not being twopenny ale mentioned

in the 7th article of the union, nor table beer brewed
by common brewers according to the rules provided by
22 G.3.) which fhall be brewed by any com-

mon brewer, or perfon who fhall fell or tap 1. s. d.
out beer or ale publickly or privately, fhall be
paid by the brewer.

And for every barrel of beer or ale of 6 s. the barrel or under (exclufive of the duty) brewed as aforefaid

And for every barrel of beer or ale above 6 s. the barrel (exclufive of the duty) and not exceeding 135. 33 G. 3. c. 23. S. 1. commonly called table beer, brewed by common brewers according to the faid act 22 G. 3. fhall be paid by the brewer

And for every barrel of two-penny ale defcribed in the 7th article of the union, shall be paid by the brewer or victualler

For every barrel of French beer, ale, or mum, imported from France, fhall be paid by the importer

For every barrel of beer, ale, or mum, (other than from France,) fhall be paid by the importer

0 8 0

014

03.0

0 3 4:13

0 8 0

0 17 3
For

Allowance

to common brewers.

Duty on cyder and perry.

For every barrel of beer or ale above 6 s. a barrel, (exclufive of the duty, except table beer as aforesaid,) brewed by the common brewer or other perfon, who fhall fell or tap out beer or ale publickly or privately within the bills, fhall be allowed

For every barrel of beer or ale above 6 s. a barrel (exclufive of the duty) not being twopenny ale mentioned in the 7th article of the union, nor table beer as aforesaid, brewed elsewhere

And for every barrel of beer or ale of 6 s. the barrel or under (exclufive of the duty) brewed as aforefaid

For the duties payable on exportation and importation, fee the schedule annexed to the act.

And by the faid act 27 G. 3. c. 13. For every hogfhead of cyder or perry made and fold by retail in Great Britain fhall be paid by the retailer a duty of

And for every hogfhead of cyder or perry made and fold in Great Britain in quantities of 20 gallons or upwards, by any dealer or retailer from fruit of his own growth, fhail be paid by him

And for every hogshead of fuch laft mentioned cyder or perry, which fhall be received into the custody of any perfon to be fold or difpofed of, fhall be paid by fuch person

And for every hogfhead of cyder or perry made in Great Britain, and which fhall be fent or configned to any factor or agent who hall receive the fame to fell or difpofe of, thall be paid by fuch factor or agent

And for every ton of syder or perry imported, fhall be paid by the importer before Janding

And by the annual malt act, 4 s. more fhall be paid for every hogfhead of cyder or perry made in Great Britain, and fold by retail, to be paid by the first buyer, being a dealer or retailer.

But by 29 G. 3. z. 1o. When it shall appear by a certificate under the hand of the proper officer, that the duty of 4s. hath been charged for fuch cyder or perry, fuch factor or agent fhall, for every hoghead, ftand discharged

of

of 4s. part of the faid duty of 19 s. 2 d. and that cyder and perry fhall not in any cafe be charged with any higher duty (including the said duty of 4 s.) than after the rate of 19s. 20. per hogshead. f. 22.

By 27 G. 3. . 13. (fchedule A) for every barrel containing 32 gallons of mum imported, there fhall be paid a duty of

And alfo for every hogfhead containing 36 gallons imported Chall be paid

And a drawback of 7 s. 10 d. fhall be allowed on the exportation thereof.

1.

s. d.

0 9 10

0 8 10

Duty on mum

Duty on mes theglin or mead.

feffions.

into their pal

By 6 G. 3. c. 14. 3. c. 14. Every factor or agent, taking any Perfons taking cyder or perry into his poffeffion, fhall, three days before he cyder or perry thall begin to difpofe of the fame, make entry in writing, at the next office of excife, of his name, at the place where the cyder or perry is to be kept: And if he shall make ufe of any warehoufe or other place, without having made. fuch entry, he fhall forfeit 501. And every fuch factor or agent fhall be liable to all the regulations, which any dealer in or retailer of cyder and perry is liable to by this or any other act now in force, for managing the duties on cyder and perry. f. 9.

tailers of cyder and perry.

And every perfon who fhall buy any cyder or perry, or Dealers and reany fruit to make into cyder or perry, and fhali fell any cyder or perry fo bought or made, by the hoghead or any greater or leffer meafure; or fhall fell any cyder or perry in lefs quantity than 20 gallons at a time, whether the fame be made from fruit of his own growth, or from bought fruit; fhall be deemed a dealer in and retailer of cyder or perry. f. 13.

And every fuch dealer in and retailer of cyder or perry made from fruit of his own growth, fhall be liable to all the regulations which any dealer in or retailer of cyder or perry is liable to by this or any other act now in force for managing the duties on cyder or perry. S. 13

And to prevent frauds being committed by dealers and Créer not to be retailers, or factors and agents, in ordering quantities to removed till the

duties are

be

charged

Drawbacks allowed.

Places to be entered.

Notice and entry of places for brewing beer or ale,

No tun, batch,

without notice,

be removed immediately from the maker to the perfons to whom they are configned by fuch dealers and retailers, factors and agents, without coming into the poffeffion of fuch dealers, retailers, factors, or agents, whereby the duties are prevented from being charged; it is enacted, that if any fuch dealer or retailer, factor or agent, fhall caufe fuch cyder or perry fo to be removed from the maker to the perfon contracting for the fame, without the duties having been first charged, and without a certificate from the officer of excife (which he fhall give without fee) fignifying the quantity, or number of cafks or other package, and that the duties have been charged, he fhall forfeit 501. f. 15.

Provided always, that the faid duties fhall be drawn back on diftillation into low wines and fpirits: And if fuch cyder or perry, having paid the duties, fhall afterwards, by being unfit for fale as cyder or perry, be charged with the duties on vinegar; three commiffioners of excife, or two juftices, on proof thereof, fhall difcharge the duties thereon imposed by this act. f. 16.

And every dealer in and retailer of cyder and perry, and other person receiving into his cuftody either of them for fale, and every perfon who fhall buy any fruit to make into cyder or perry for fale, fhall make entry of his storehoufes, cellars, and other places, at the excife office within the diftrict; on pain of 501. 1 G. 3. c. 3. f. 21.

By the 15 C. 2. c. 11. No common brewer, inn-keeper, victualler, or other retailer of beer or ale, fhall without firft giving notice at the next office of excife, or to the commiffioners or fubcommiffioners, or one of them, erect, alter, or enlarge, any tun, fat, back, cooler, or copper, and make ufe thereof for brewing or making any beer, ale, or worts; on pain of 501. And every other perfon, in whofe occupation any houfe, outhoufe, or other place. fhall be, where any fuch private tun, fat, back, cooler, or copper, fhall be found, fhall alfo forfeit 501. And the fame, together with all beer, ale, or worts therein, shall be taken up, feized, and forfeited. f. 1.

And by the 5 G. 3. c. 43. If any common brewer shall &c. to be altered alter the pofition of any tun, batch, float, cooler, or copper, after the fame hath been fet up and fixed, without firft giving notice thereof in writing to the officer; or fhall place any boards, ftone, wood, or any other materials at the dipping place; or fhall by any other means prevent or hinder the gager from taking true dips and gages of beer, ale, or worts; he fhall forfeit 201. . 25.

And

And the officer of excife in the day time, and in the prefence of a conftable, where he shall have juft fufpicion that any private back, tun, or other concealed veffel or receptacle are used by any brewer, maker, or retailer of excifable liquors, on requeft firft made, and caufe declared, may break open the door, or any part of his brewhouse, warehouse, or other room in his poffeffion, and enter, and break up the ground in fuch houfe or room, or ground near adjoining in his poffeffion, to fearch for fuch back, tun, or other veffel, or any pipe or conveyance leading thereto; and if he finds any private pipe or other conveyance, he may search and follow the fame, and if it fhall lead into any ground, houfe, or place in the poffeffion of any other perfon, on like request, and with a conftable, he may enter the fame, and break open the ground, or any part of the house if occafion fhall be, to follow fuch private pipe, in order to find out fuch concealed back, tun, or veffel, making good the ground or houfe fo broken up, or giving reafonable fatisfaction to the owner: And if any perfon fhall oppofe fuch officer, he fhall forfeit 201. 78 W. c. 30. f. 27.

Officer may enter and exanine fufpe&ed

places.

No common brewer fhall keep any pipe or ftop cock Private pipes under ground, or any other private conveyance, by which any beer, ale, or worts may be conveyed from one tun or brewing veffel to another, or into any other place, nor fhall have any hole in any tun, batch, or float, by which any beer, ale, or worts may be conveyed into or out of the fame; on pain of 1001. 8 9 W. c. 19. S. 4.

And the excife officer in the day time, and in prefence of a conftable, on request made, and caufe declared, may break up the ground in any common brewhouse, or the ground near adjoining, or any wall, partition, or other place, to fearch for any fuch private pipe, or other conveyance, and on finding may follow the fame, and break up the ground, houfe, wall, partition, or other place, through or into which the fame fhall lead, and break up or cut fuch pipe or other conveyance, and may turn any cock to try whether it can convey as aforefaid. . 5.

And if on fearch no fuch pipe or other private conveyance shall be found, the officer fhall make good the ground, wall, or other place fo broken up, or make fatiffaction to the owner: And if any person shall oppose such officer, he fhall forfeit 501. J. 6.

But any common brewer may ufe any pipes, ftop cocks, or other conveyances above ground, which are publick and in open view, for letting his worts out of his copper VOL. II.

E

into