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 Levied 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 Marks on the Boll of Malt annexed to the Crown, Hearty 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 Waters Browen, not made of Malt, excepting what is made of Wine: which Excise, is to be paid 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 Waters 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 Inbringing thereof, they do hereby Appoint and Authorise 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 burgh's 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 Writing 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 bypast, 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 liable in payment of Excise, for what they shall Brew. And Their Majesties with Consent foresaid, Do Ordain the first Diet of Meeting of the said's 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 Warrand 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 Diets 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 Public Deuce 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 Authorise and Empower 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.