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Licence duty


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Every common brewer of Strong Beer, shall"! take out a licence, and pay for the same, if the I quantity of beer brewed by him shall not ex- I ceed within the year ending 5th July in each y year previous to his taking out the licence, the | quantity of 1000 barrels. (43 Geo. 3. c. 69. | Sched. A.) J

, If it exceed 1000 Barrels, and be



7500 10,000 20,000 30,000 40,000

To be renewed And every person who shall first become a common brewer kunualir. of strong beer shall, for every such licence, pay 11. 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 6th day of July next after taking out such licence, pay such further additional duty for such licence, as with the said 11. 10s. shall amount to the duty directed to be paid,accordiug to the number of barrels so brewed by him, within the preceding year. 24 Geo. 3. Scss. 2. c. 41. *. 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 50/. 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 lieence, and renew the same annually in like manner, he shall forfeit 10/. s. 7.

But persons in partnership need only take out one licence for one house, s. 8.

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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.
elusive of the duty, and not being- tieo-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 j

And for every barrel of Table Beer or beer "1
cr ale of IBs. the barrel or under (exclusive }■
of the duty) brewed as aforesaid. |

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Butby43 Geo. S.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, mouths after the ratification of a definitive treaty of peace, beer or ale above I8s. the barrel, exclusive of the duty, shall be deemed Strong Beer, and at 18s. or under Table Beer.

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And for every barrel containing 32 gallons") neasnre, of spruce beer, and of all other sorts or kinds of beer or ale, and for every such bar- I rei of mom which shall be imported, from I parts beyond the seas into Great Britain , (not being fresh beer, ale, or mum, and imported directly from Ireland) to be paid by the importer on landing *.

For every barrel consisting of 36 gallons' English beer measure of Irish ale or mum imported directly from Ireland (Schedule B.) L.Q }3 11 And by 43 Geo. 3. c. 81, there > shall be paid, until 12 months after the ratifica- j non of the definitive! treaty of peace, s. 20, j Scked. B.) an additional £.0 4 11 J

2 0 0

0 18 10

And the allowance to be made to the common brewers (not Allowance selling beer, ale, or worts in less quantity than four gallons to thc common and an half) for waste by filings, leakage, or otherwise shall brewerbe 3 barrels upon every 36 barrels: and thc same shall be in fall compensation for all waste or other losses, or damages whatsoever. 43 Geo. 3. c. 69. s. 12. 13.

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* Ortt and aboTr tlie excise dutie» on ale, beei or mum imported, there "also a diitj of ciuloms to be paid for the same.

Drawback. j^r every barrel of beer or ale brewed in~l L. t. d.

Great Britain (and not being two penny ale men.
tioncd 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 mer- • . .. .n
chandize. (43 Geo. 3. c. 69. Sched. C.) £. 0 13 f ° I8 IB
11. And by 43 Geo. 3. c. SI, until 12 months
after the ratification of the definitive treaty of
peace,*. 20. (Sched. and Sched.B.J an additional
£.0 4 11.

\v"hat shall be Every 36 gallons of beer or ale brewed by the commorl b^r"rf f b w brewer,whether within the bills of mortality or without the same, «r ale. shall be reckoned and returned by the ganger 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. k. Mar. it. 1. c. 24* 4 Geo. 3.c. 69. s. 14. ferewcrsto en- 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, setup, 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 paiu to forfeit 50/.for every such thing, so made-fuse of contrary to the meaning hereof. And every other person in whose occupation any house or place shall be, where anjr such private tun, or the like, shall be found, shall forfeit 50?. 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 shallj without notice first given at the next office of excise, erect anjr tun, batch, float, cooler, or copper, or alter or enlarge thatsame, or shall have any private one, such brewer shall forfeit for every one so erected or altered, 200f. s. 8.

• P.y the 5ih section of this act il was declared that every barrel of heer •whim, the bff.s of mortality should he So gallons and the birrel of ale 3f gallon* • ami that in all other places 34 gallons should be reckoned far .a barrel of hecr or ule. 2 Wit'-. 4" filar. *t 1. '• 24. S. 5.

f l Will. S[ War. it. 1. c. 24. s. 11, also inflicts the like penalty t»t keeping private ulaeei.

ter utensils.

And by 5 Geo. 3. c. 43, If any common brewer snail ahet fke situation of any tun, batch, float, cooler, or copper, after setup, without first giving notice thereof in writing to the officer ; or shall place any boards, stone, wood, or other materials, at the (lipping place ; or shall by any other ways prevent such gaj;i'r from taking true dips and gages of such beer, ale, or worts, he shall forfeit 101. s. 25.

And it shall be lawful for the officers of excise, in the day. Officers po«vt tiniA, and in the presence of a constable (who are to be assist. '".""■"A tor log) whew 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 brewhouie, 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 tif sarae. and break open the ground, or any part of the house, to foiiow such private pipe, in order to discover such private back, tun, or tcssel, 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 giveii) such person shall forfeit 20/. 7 iVM. 3. c. 30. s. 27.

And no common brewer shall have any private conveyance, by which beer, aje, or worts, may be conveyed out of any brewing vessel, nor any hole iu any tun, batch, or float, by which beer, ale or worts may be conveyed into or out of sucft tun, batch, or cooler, on pain to forfeit 100/. 8 Will, "St c 19. s. 4.

And it shall .be lawful for the officers of excise in the daytime, and in the presence of au 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. *. 5.

But in case no private conveyance shall be found, such oficers shall make good the place broken up, or make satisfaction to the owner j and if any person shall hinder such officer iu the due execution of the powers hereby given, such person shall forfeit 50/. 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 ta 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 My tun into his casks, s. 7.

As often as there shall be occasion, two artists shall be ap- Gngers tn n*. P&inted, one by the Commissioners, and the other by the brew- certain ihe «« Of any city or place; which artists shall take an oath, which content. uf one justice may administer, to compute the contents and gage at

all coppers, and other brewing vessels belonging to any brewer,

and to givfc under their hands, one copy of the contents to the

commissioners, and another to such brewer. 15 Car. 2. c. 11.

*. 7.

Private persons If any persons inhabiting in any market-town, city, or town.

suffering others corporate, or parts adjoining to any city or town-corporate,

to use their vfhere there is a common (using private brewing

* »> J> - vessels 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 50/ *. 22 & 23 Car. 2. c. 5. *. 10.

Manner of The commissioners may constitute, under their hands and

charging the seaiSj 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 ail 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.

, 2. c. 24. s. 33.

Gage may be And the gagers may take their gages, and make their returns taken on warm upon warm worts in the backs, coolers, or other vessels, and •worts. 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, fy Mar. st. 1. c. 24. s. 7. Notes of the And notes of every 'gage signed by the gagers, containing the Bates to be 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 40*. 7 & 8 Will. 3. c. 30. i. 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, oa prosecution within six months ; one muiety to the king, the other to the informer.

+ AnJ if any brewer shall bribe the gager tn make a false return, lie shall forfeit 101. and the officer taking the bribe shall also forfeit IQi. 15 Car. '2. c. 11 s. 16. —But the pevnttu far bribing officers is now encrcasU (o SOOJ. See 11 Geo. 1. c. 30. «. 40,'uiid 24 Geo. 3. set. 2. c. 47. s Si.'i in ti. 70. . .. . .


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