To be renewed annually. Duty on beer and ale. 50 0 O And every person who shall first become a common brewer of strong beer shall, for every such licence, pay 17. 10s., and at the end of the year a surcharge. 43 Geo. 3. c. 69. Sched. A. That is to say, he shall within ten days after the 5th day of July next after taking out such licence, pay such further additional duty for such licence, as with the said 17. 10s. shall amount to the duty directed to be paid,according to the number of barrels so brewed by him, within the preceding year. 24 Geo. 3. Sess. 2. c. 41. s. 1, 2, 7. 43 Geo. 3. c. 69. Sched. A. And if he shall neglect to take out such licence, and renew the same annually, ten days at least before the end of the year, he shall forfeit 50l. 24 Geo. 3., Sess. 2. c. 41. s. 1, 2, 7. And if the common brewer of small or table beer, shall neglect to take out a licence, and renew the same annually in like manner, he shall forfeit 107. s. 7. But persons in partnership need only take out one licence for one house. s. 8, By 43 Geo. 3. c. 69, Schedule (A), there shall be paid for every barrel of STRONG BEER or ale, or beer or ale above 16s. the barrel (ex. clusive of the duty, and not being two-penny ale mentioned in the seventh article of the treaty of union,) which shall be brewed in Great Britain by the common brewer, or person who shall sell or tap out beer or ale, publicly or privately, to be paid by the brewer And for every barrel of TABLE BEER or beer or ale of 16s. the barrel or under (exclusive of the duty) brewed as aforesaid. L. s. d. 0 10 0 } 020 But by43 Geo. 3.c.81. s. 12, 20, during the continuance of the additional duty on malt granted by that act (see head Malt) that is to say until 12 months after the ratification of a definitive treaty of peace, beer or åle above 18s. the barrel, exclusive of the duty, shall be deemed Strong Beer, and at 18s. or under Table Beer. brewer. And the allowance to be made to the common brewers (not Allowance selling beer, ale, or worts in less quantity than four gallons to the common and an half) for waste by filings, leakage, or otherwise shall be 3 barrels upon every 36 barrels: and the same shall be in full compensation for all waste or other losses, or damages whatsoever. 43 Geo. 3. c. 69. s. 12. 13. For very barrel of beer or ale, brewed in Great Britain from, malted corn, whereupon the duties for strong beer or ale shall be proved to have been charged or paid, exported to foreign parts as merchandize, when barley is at 24s. per quarter or under. (43 Geo. 3. c. 69. Sched. C.) L. s. d. 0 10 Bounty on ex Over and above the excise duties on ale, beer or mum imported, there is also a duty of customs to be paid for the same. Drawback. What shall be deemed a barrel of beer or ale. Brewers to enter utensils. Ŏ 18 10 For every barrel of beer or ale brewed in L. s. d. Great Britain (and not being two penny ale mentioned in the 7th article of the treaty of union) for which the duty on strong beer or ale shall have been paid, exported to foreign parts as merchandize. (43 Geo. 3. c. 69. Sched. C.) £.0 13 11. And by 43 Geo. 3. c. 81, until 12 months after the ratification of the definitive treaty of peace,s. 20. (Sched. and Sched.B.) an additional £.0 4 11. Every 36 gallons of beer or ale brewed by the common brewer, whether within the bills of mortality or without the same, shall be reckoned and returned by the gauger for a barrel. 43 Geo. 3. c. 69. s. 12. And no beer or ale,brewed by the common brewer, shall be sold by such common brewer,at any other rate,for the barrel than 36 gallons. 43 Geo. 3. c. 69. s. 14. But this is not to extend, to alter the quantity to be returned as a barrel of beer or ale, brewed by any victualler or retailer, or by any person (other than the common brewer) who shall sell or tap out beer or ale publicly or privately, but the same shall remain as declared by the act of 1 Will. & Mar. st. 1. c. 24.* 4. Geo. 3. c. 69. s. 14. By 15 Car. 2. c. 11, No common brewer, inn-keeper, or other retailer of beer or ale, shall without giving notice at the next office of excise, set up, alter or enlarge any tun, fat, back, cooler, or copper, and use them for brewing beer, ale, or worts, (or keep any private place for laying beer, ale, or worts, in casks+,) upon pain to forfeit 50/. for every such thing, so made+ use of contrary to the meaning hereof. And every other per. son in whose occupation any house or place shall be, where any such private tun, or the like, shall be found, shall forfeit 501. And every such private tun, fat, back, cooler, or copper, so found, or altered, together with all beer, ale, or worts therein, may be seized. s. 1. And by 8 & 9 Will. 3. c. 19, If any common brewer shall, without notice first given at the next office of excise, erect any tun, batch, float, cooler, or copper, or alter or enlarge the same, or shall have any private one, such brewer shall forfeit for every one so erected or altered, 2007. s. 8. By the 5th section of this act it was declared that every barrel of beer within the bills of mortality should be 36 gallons and the barrel of ale 3% gallons and that in all other places 34 galions should be reckoned for barrel of beer or ale. 2 Will. & Mar. st. 1. c. 24. s. 5. +1 Will. & Mar. st. 1. c. 24. s. 11, also inflicts the like penalty for keeping private places. And by 5 Geo. 3. c. 43, If any common brewer shall alter the situation of any tun, batch, float, cooler, or copper, after set up, without first giving notice thereof in writing to the of ficer; or shall place any boards, stone, wood, or other materials, at the dipping place; or shall by any other ways prevent such gager from taking true dips and gages of such beer, ale, or worts, he shall forfeit 201. s. 25. And it shall be lawful for the officers of excise, in the day. Officers power time, and in the presence of a constable (who are to be assist. to search for private back ing) where they have a just suspicion that any private backs, tuns, or other vessels, are used by brewers, on request first made and cause declared, to break open any part of such brewhouse, or other room in their possessions, and break up the ground to search after such back, tun, or other vessel, and where they shall find any private pipe, to follow the same; and in case the same lead into any place in the possession of any other person, on like request, and with a constable, to enter the same, and break open the ground, or any part of the house, to follow such private pipe, in order to discover such private back, tun, or vessel, making good the ground broken up, or giving satisfaction for the same; and in case any person shall oppose such officers in the due execution of the powers given, such person shall forfeit 201. 7 Will. 3. c. 30. s. 27. And no common brewer shall have any private conveyance, by which beer, ale, or worts, may be conveyed out of any brewing vessel, nor any hole in any tun, batch, or float, by which beer, ale or worts may be conveyed into or out of such tun, batch, or cooler, on pain to forfeit 1007. 8 Will. 3. c. 19. s. 4. And it shall be lawful for the officers of excise in the dayfime, and in the presence of an officer for the peace, on request made and cause declared, to break up the ground in any common brew-house, or near adjoining, or any wall or other place, to search for such private conveyance, and upon finding any such, to follow the same, and to cut any such pipe, and to turn any cock to try such pipe. s. 5. But in case no private conveyance shall be found, such officers shall make good the place broken up, or make satisfaction to the owner; and if any person shall hinder such officer in the due execution of the powers hereby given, such person shall forfeit 501, s. 6. And it shall be lawful for any brewer to keep pipes or other conveyances above ground, and in open view, for the letting his worts out of his copper into his backs or coolers, and out of such backs or coolers into his tuns, batches or floats, or out of any tun into his casks. s. 7. As often as there shall be occasion, two artists shall be ap- Gagers to aspointed, one by the commissioners, and the other by the brew certain the ers of any city or place; which artists shall take an oath, which contents of utensila to use their utensils. one justice may administer, to compute the contents and gage of all coppers, and other brewing vessels belonging to any brewer, and to give under their hands, one copy of the contents to the commissioners, and another to such brewer. 15 Car. 2. c. 11. s. 7. Private persons If any persons inhabiting in any market-town, city, or townsuffering others corporate, or parts adjoining to any city or town.corporate, where there is a common brew-house (using private brewingvessels for brewing of beer or ale, to be spent in their families) shall permit any beer, ale, or worts to be brewed therein in their houses, other than for their families, servants, labourers, or to others by way of charity, hospitality or free gift, or shall lend out their brewing-vessels (other than which are moveables) to be made use of by any others not being of their family, for the brewing of beer or ale for the use of any other persons; such persons shall forfeit 501 •. 22 & 23 Car. 2. c. 5. s. 10. Manner of duties. The commissioners may constitute, under their hands and charging the seals, gagers, who shall at all times (and if by night, then in the presence of a constable) be permitted upon request to enter the house, brew-house, and other places belonging to, or used by any brewer, inn-keeper, or other retailer of beer; and to gage all coppers, fats, and vessels in the same, and to take an account of beer, ale, and worts, and thereof to make report in writing to the commissioners, leaving a copy of such return under his hand with such brewer +, which returns shall be a charge upon the brewer. 12 Car. 2. c. 23. s. 19. 12 Car. Gage may be taken on warm worts. Notes of the gages to be left. 2. c. 24. s. 33. And the gagers may take their gages, and make their returns upon warm worts in the backs, coolers, or other vessels, and in such case make allowance of one tenth part thereof for wash and waste; which worts shall not be afterwards charged when brewed. 1 Will. & Mar. st. 1. c. 24. s. 7. And notes of every gage signed by the gagers, containing the inches and tenths of the backs, and wants of the tuns and quality of the liquors, shall be left by them with the common brewers of ale or beer, or some servant, if demanded, at the time of taking the gages, on pain of 40s. 7 & 8 Will. 3. c. 30. s. 46. And every gager shall, within three days after the end of every week, leave with the brewer or retailer, or their servants, *The penalty is by this clause recoverable in any court of record, onR prosecution within six months; one moiety to the king, the other to the informer. And if any brewer shall bribe the gager to make a false return, he shall forfeit 101. and the officer taking the bribe shall also forfeit 101. 15 Car. 2. c. 11 s. 16. But the penalty for bribing officers is now encreased to 5001. See 11 Geo. 1. c. 30. s. 40, and 24 Geo. 3. ses. 2. c. 47. s. 32.7 in p. 70. 6 |