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ID Title Author Corrected Date of Publication (TCP Date of Publication) STC Words Pages
A58560 Act for an additional excise Edinburgh, May 5. 1693.; Laws, etc. Scotland.; Scotland. Convention of Estates. aut 1693 (1693) Wing S1087; ESTC R222488 1,557 1

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ACT For an Additional Excise Edinburgh May 5. 1693. THE ESTATES OF PARLIAMENT Taking to Their consideration that the present Dangers of the Kingdom do Require for its necessary Defence a greater number of Forces to be Levyed and Kept up for which Additional Fonds to the present Supply upon the Land-Rent will be requisite Do therefore for one of these Fonds over and above the Excise of two Merks on the Boll of Malt annexed to the Crown Heartily Offer to Their Majesties for the End foresaid an Additional Excise of three Pennies upon the Pint of all Ale and Beer Browen to be Vended and Sold As also of two Shilling upon each Pint of Aquavity and strong Waters Browen or made of Malt to be Vended and Sold within the Kingdom And likewise an Additional Excise of two Shilling upon each Pint of Aquavity strong VVaters Browen not made of Malt excepting what is made of VVine which Excise is to be payed in manner following viz. For the first two Months of June July upon the first of August next 1693 And thereafter quarterly during the space of twenty three Months Commencing from the first day of June next and ending the first day of May 1695 For making of the which Offer effectual Their Majesties with Advice and Consent of the said Estates of Parliament Do hereby Impose and Ordain the foresaid Additional Excise of three Pennies upon the Pint of Ale and Beer and two Shilling on the Pint of Aquavity and strong VVaters made of Malt or otherwise as aforesaid to be Raised and Uplifted from all Brewers of the said Liquors Browen and made to be Vended and Sold as said is for the said space of twenty three Months And for the Raising Ordering and In-bringing thereof they do hereby Appoint and Authorize the Commissioners of the new Supply Nominat and Appointed in another Act of this present Session of Parliament to be Commissioners of Excise for the several Shires for the end foresaid And the Royal Burghs to have the same number of Commissioners as was appointed by the fourteenth Act of the Parliament one thousand six hundred sixty one Impowering them fully for that effect conform to the Rules and Orders formerly Enacted for Raising and In bringing the foresaid annexed Excise As also to set down and cause observe such other Rules as they shall judge necessary agreeable always to the Acts of Parliament already made about the foresaid former Excise And to the effect that abuses in this matter may be prevented Their Majesties with Consent foresaid Do hereby Declare and Enact that if any Brewer in use to Brew for Sale and Change shall give over Brewing after the Date of this Act without an Allowance in VVriting from the said Commissioners of Excise for good and seen Causes the said Brewer shall not be permirted to Brew for Change for the space of five years thereafter but shall be and is hereby Discharged and Rendered Incapable to do the same As likewise it is hereby Statute and Ordained that no Persons whatsoever who have not been in use to Brew for the Service of themselves and their Family in time by-past shall presume to Brew after the first of June next for their own and their Families use and if they Contraveen that they shall be lyable in payment of Excise for what they shall Brew And Their Majesties with Consent foresaid Do Ordain the first Dyet of Meeting of the saids Commissioners to be as follows viz. For these Shires on this side of the River of Tay upon the sixteenth day of May instant and for the Shires be-north Tay upon the twenty third day of May. And grants VVarrand to the Sheriffs and Stewarts of the several Shires and Stewartries and their Clerks to Conveen the saids Commissioners to that effect with power to them thereafter to appoint their own Conveener and subsequent Dyets of Meeting And it is hereby Declared that if any Tacksman or Collector or other Person shall exact any thing over and above his Excise for the Discharges thereof or for the Discharge of any other Publick Dues whatsoever it shall be repute as Oppression and punished accordingly by the saids Commissioners who are hereby Impowered to proceed against the Persons guilty And Their Majesties with Advice and Consent foresaid Do Authorize and Impower the Lords of Privy Council to prescribe such other Methods and Orders as they shall judge neessary for making this Act effectual Extracted forth of the Records of Parliament by TARBAT Cls. Regist