The CASE  
Of the Brewers, Innkeepers, and Victuallers; touching the Grievances of several Clauses, contained in several Acts of Parliament for Excise.  
IN an Act made the last Session of Parliament, 
First.  Entitled; An Act for laying several Duties upon Low Wines or Spirits of the First Extraction, and for preventing the Frauds and Abuses of Brewers, Distillers, and other Persons, chargeable with the Duties of Excise: There is a Clause that obliges all Brewers, Innkeepers, and Victuallers, brewing party Guiles to keep their Strong Beer in their Tuns until their Small Beer be all carried out, and delivered upon pain of being charged for the whole Guile as Strong Beer.  
This is a hardship the Brewers are not able to undergo, for they cannot always have Customers to take off all their Small Beer before their Strong is ready to cleanse; and then they must be forced either to keep the Strong Beer in the Tuns till it be spoiled, or to throw the Small Beer that remains into the Gutter, or else pay for the whole Guile as Strong Beer.  
The Brewers of Rochester and Chatham, and other Seaport Towns sell great Quantities of Small Beer to the King: And if the Agents for Victualling have not conveniency to receive the same just as it is brewed, (as very often they have not;) then must all the Strong of that Guile be kept till it be spoiled, or if they cleanse any of it then the Brewers must pay for all the Small, as Strong.  
That the Brewers are now forced to deliver out their Small Beer before it is fully brewed and worked, which makes it very unwholesome.  
That the poor Innkeepers and Victuallers in the Country have no opportunity to sell their Small Beer, but used to utter the same in their own Houses. But as this Clause is, they must be forced to throw it away; for they cannot keep any in their House either for their Servants, or Family, or Soldiers when they are quartered upon them, but all must live upon the Strong.  
This Clause very much lessens the King's Duty of Excise: For many times when the Brewers could sell their Strong Beer, they cannot sell their Small; and therefore they are forced to forbear brewing for some time, and then many private Families fall to brewing their own Beer, and so the King loses that Duty.  
'Tis supposed the Intent of this Clause was to prevent mingling the Strong and Small after 'twas Gauged: 
See 15 Car. 2d. 7, & 8. Will. Tertii.  But sure there are so good Provisions made by the Acts for Excise, and such severe Penalties therein, that (without this unreasonable Clause) no Brewer can, or will dare venture to do it.  
In an Act made in the First Year of this King, 
Secondly.  and the late Queen Mary (of ever blessed Memory) Entitled; An Act for an Additional Duty of Excise upon Beer, Ale, and other Liquors. It is declared that Thirty four Gallons shall be charged upon all Brewers (except the Brewers within the Cities of London and Westminster, and Weekly Bills of Mortality) for a Barrel: And that all Brewers (except as aforesaid) shall be allowed for Leakage, etc. Two Barrels and a Half.  
This is an hardship upon the Brewers, also in the Country, that brew no Ale, that they must sell Thirty six Gallons for a Barrel to their Customers, and be allowed but Thirty four Gallons in their Excise.