AN ORDINANCE FOR CONTINVING THE EXCISE.  
 seal of the Commonwealth  


friday, March 17. 1653.  
ORdered by His Highness the Lord Protector, and His Council, that this Ordinance be forthwith printed and published.  
HENRY SCOBELL Clerk of the Council.    
London, Printed by William du-Gard and Henry Hills, Printers to His Highness the Lord Protector, 1653.   

 seal of the Commonwealth AN ORDINANCE For continuing the EXCISE.  
THe late Ordinance of the four and twentieth of December 1653. for continuance of the Receipt of the Excise and New Impost extending no further than the five and twentieth of this instant March, & the public Debts assigned upon the Receipts thereof, being not possibly to be discharged within that time, and it being necessary to provide a continual supply for the carrying on the weighty Affairs of this Common-wealth out of this Revenu, which is still found to be the most equal and indifferent Levy that can be laid on the people, His Highness the Lord Protector, with the Advice and Consent of his Council, doth Ordain, And be it ordained, That from and after the said five and twentieth day of this present March, the several Rates and Charges hereafter set down, and every of them, and none other, in the right of the duty of Excise, shall be set, laid and imposed, and are hereby laid, set and imposed, to be had, levied, demanded, collected, received, recovered and paid, in and through England and Wales, and Town and Port of Barwick, upon all and every the Commodities, merchandises and Manufactures, Native and foreign, in manner following, that is to say.  

Rates of Excise and Commodities of inland making or growth.  FOr every Barrel of Beer or Ale of above six shillings the Barrel brewed by the common Brewer, or by any other Person or Persons who shall sell or tap out Beer or Ale publicly or privately, to be paid by the said Brewer or such other Person or Persons respectively two shillings. l s d 00 02 00 For every Barrel of six shilling Beer or Ale, or above four shilling the Barrel, brewed by the common Brewer, or by any other person or persons, who shall sell or tap out such Beer or Ale publicly or privately, to bee paid by the said Brewer or such other person or persons as aforesaid respectively, six pence 00 00 06  
And so proportionably for a greater or lesser quantity of Beer or Ale above four shillings the Barrel.  
And no allowance to bee made from henceforth for any Beer or Ale to bee used in Fishing-Vessels at Sea, which is bought of the common Brewer or Retaler of Beer or Ale.  
alum English, the hundred weight, containing one hundred and twelve pounds, to bee paid by the maker, six pence 00 00 06 Coperas English, the hundred weight, containing one hundred and twelve pounds, to bee paid by the maker, six pence 00 00 06 hops English, the hundred weight, to bee paid by the Planter, two shillings 00 02 00 Saffron English, for every twenty shillings value, to bee paid by the planter, one shilling 00 01 00 Tin, for every twenty shillings value, to be paid by the buyer, one shilling 00 01 00 Iron English, for every hundred weight, containing one hundred and twelve pounds, to bee paid by the maker, one shilling six pence 00 01 06 For all Aquavitae or strong-water made or distilled within the Commonwealth whether of foreign or domestic Spirits or materials, to bee sold, upon every Gallon, to bee paid by the first maker or Seller thereof respectively, two pence 00 00 02 For every Barrel of soap made within this Common-wealth of what sort soever, to be paid by the maker, and so proportionably for hard soap or soft soap made within the Land, four revilings 00 04 00 For every Ounce Troy of Silver or Gold prepared, melted down, or disgrossed for wire, to bee paid at the Bar where the same shall bee disgrossed, two pence 00 00 02 For every pound weight, containing sixteen ounces Averdupois, of any Copper or other metal, that shall bee prepared, made fit, or disgrossed, to bee paid at the Bar where the same shall bee disgrossed, one shilling 00 01 00 For all Linseed oil, Whale oil, Blubber oil, Rape oil, Pilchard oil, and all other oils made within this Commonwealth, upon every Tun, to bee paid by the maker, six shilling per Tun 00 06 00 For every fother of led, containing two thousand pound weight, at one hundred and twelve pounds to the hundred, to bee paid by the maker or smelter, six shillings eight pence 00 06 08 For all Salt, made, or to be made within England, Wales, or Town of Berwick, which is or shall bee shipped or conveyed by water, to bee paid by the first buyer of such Salt at the place of Landing or unloading therof, upon every Gallon, a half penny. 00 00 00 ½ For all other Salt, made, or to bee made within England, Wales, or Town of Berwick, and not shipped or conveyed by water, to bee paid by the first Buyer thereof upon the first delivering, upon every Gallon, a half penny. 00 00 00 ½ Upon all Salt upon Salt, that is made of Salt within England, Wales, or Town of Berwick, to bee paid by the maker thereof, upon every Gallon a farthing. 00 00 00 ¼ For all cider and Perry, made and sold by way of Retail, whether it bee by the first maker or any Buyer or Receiver thereof from the first maker upon every Hogshead, and so for a greater and lesser measure proportionably, two shillings six pence. 00 02 06 For all Metheglin or Mead and such like Drinks sold out by Retail, to bee paid by the retailer, upon every Gallon and so pro rato, one penny. 00 00 01 For all Starch, upon every twenty shillings value thereof, to be paid by the first maker, one shilling. 00 01 00 For all sorts of glass or glasses, upon every twenty shillings value thereof, to bee paid by the maker, one shilling. 00 01 00  

Rates of Excise of foreign goods imported.  For every pound of Tobacco, which is not of the English plantation aswell already imported and remaining in the hands of the Merchant or Importer, as to bee imported, to be paid by the first Buyer, one shilling. l. s. d. 00 01 00 For every pound of Tobacco of the English plantation, aswell imported and remaining in the hands of the Importer as to bee imported, to bee paid by the first Buyer, three pence. 00 00 03 For every Tun of Wine already imported or to bee imported, to bee paid by the first Buyer, whether Retailer or private Consumptioner, six pounds. 06 00 00 For every Tun of Wine-Vinegar, imported or to bee imported, to bee paid by the first Buyer, forty shillings. 02 00 00 For all Spirits imported, or to bee imported, made either of French, Rhenish or any other Wines, upon every Gallon, to bee paid by the first Buyer, four pence. 00 00 04 For all Spirits foreign, or domestic sold instead of Aquavitae or strong Waters, upon every Gallon, to bee paid by the Utterer and Seller thereof, one shilling. 00 01 00 For all strong Waters perfectly made, imported, or to bee imported, upon every Gallon, to bee paid by the first buyer, one shilling. 00 01 00 For all Beer or Ale imported by Sea, or brought in by Land into England, Wales, or Town of Berwick, for every Barrel to bee paid by the Importer, five shillings. 00 05 00 For all Pepper, Sugars, Sugars refined, white and brown Muscavadoes, Candy white and brown, and all other grocery and mercery wears, wrought Silks, Silks in gum and ready thrown, linens fine and course, Upholstery, Haberdashery, Paper, Skins, and Leather, upon every twenty shillings value, to bee payed by the first buyer, one shilling. 00 01 00 For all manner of Drugs, according as they are distinguished by the book of Rates for the customs, upon every twenty shillings value, to bee paid by the first buyer, two shillings. 00 02 00 For all foreign soap imported or to bee imported, soft or hard, for every hundred weight thereof, containing one hundred and twelve pounds, to bee paid by the first buyer, five shillings. 00 05 00 For all Saltery wears not particularly ranted in this Schedule imported or to bee imported, upon every twenty shillngs value thereof as they or any of them shall bee sold at a price, to bee paid by the first buyer thereof, one shilling. 00 01 00 For all hops foreign, the hundred weight, containing one hundred and twelve pounds, to bee paid by the first buyer, over and above customs, five shillings. 00 05 00 For all Hemp, Flax, Towe, tar, Rozen, Pitch, wax, tallow, Cable, Cableyarn, and all manner of Cordage, upon every twenty shillings value, to bee paid by the first buyer, six pence. 00 00 06 For all sort of Glass or Glasses, and all manner of Earthen-ware whatsoever, upon every twenty shillings value, to bee paid by the first buyer, two shillings. 00 02 00 For all manner of Woollen Cloth, or Stuffs, or other-woollen Manufactures imported, for every Yard measure over and above the rates mentioned of customs, to bee paid by the Importer, one shilling. 00 01 00 For all raw Silk imported or to bee imported, for every twenty shillings value thereof, and so proportionably for a greater or lesser value, to bee paid by the first buyer, six pence. 00 00 06 For all foreign Salt imported, which hath not paid Excise, or to bee imported, upon every Gallon, to bee paid by the first buyer, three half pence 00 00 01 ½ For all bonelace imported, for every twenty shillings in value, to bee paid by the first buyer, three shillings 00 03 00 For all died Silk imported, for every twenty shillings in value, to be paid by the first buyer, five shillings 00 05 00 For all Silk Lace imported, for every twenty shillings in value, to be paid by the first buyer, three shillings 00 03 00 For all other Goods and merchandises( except Bullion, Corn, Victual, Arms, Ammunition, Ordnance of Brass or Iron imported, or to bee imported) not specified or herein ranted, to pay after the rate of five pound per Cent. according as the same are charged by the book of Rates for the Customs, to bee paid by the first buyer, one shilling 00 01 00 For all other Goods and merchandises imported, or to be imported, upon which no valves are set, either in the said book of Rates for Customs, nor in these present Rates for Excise, upon every twenty sh●llings value therof, as they or any of them shall bee sold at a price, to be paid by the first buyer, one shilling 00 01 00  
That for all Inland or foreign Commodities in this Ordinance mentioned, whether ranted by the pound weight, hundred weight, fodder, pound value, gallon, barrel, tun, or other greater or lesser measure or weight whatsoever, the Excise shall bee duly paid for a greater or lesser quantity pro rato, according to the rates therein appointed and prescribed respectively.  
And as to the Contents of a Tun of all liquid commodities imported, It is hereby declared, That two butts, two Pipes, four Hogsheads, of what sort soever, six Terses, three Punchins, or Tertions, and right quarter Casks shall bee accounted or reckoned for a Tun and no other. And every Cask of any liquid commodities imported; which, if full, shall exceed a quarter Cask, shall bee accounted for a Teirse, and every Cask that shall exceed a Teirse shall bee accounted for a Hogshead, and every Cask that shall exceed a Hogshead shall bee accounted a puncheon, and every Cask that shall exceed a puncheon, shall bee accounted a But or Pipe without any pretence of undergage whatsoever. Provided always that in case of any real sale of any of the aforementioned commodities before the 25 of this instant March, whereof due entry and certificate is or shall bee made accordingly, the Excise shall bee accepted and received after the rates of any Schedule of Excise at that time in force, so as the same shall bee all cleared, discharged and fully paid before the 25 day of April after the date of this present Ordinance, or otherwise the rates hereby set and imposed to bee taken and received unto the advantage of the Commonwealth. Provided also that whatever commodities are omitted abated or discharged by this Ordinance, all persons whatsoever shall bee liable to pay the Excise thereof, and thereupon accrueing until the 25 of this present March, any thing in this Ordinance notwithstanding. And it is further ordained, That all and every the Acts, Ordinances, and Orders of parliament touching the Excise, and every clause, sentence and Article in them or any of them contained, which were in force the first day of March one thousand six hundred fifty and three, as well for the collecting, gathering and receiving, as concerning the Government and ordering the Excise, be likewise continued and put in execution for receiving and recovering the several rates in this Ordinance mentioned, notwithstanding any alteration therein made as to the Persons, Buyers, Sellers, Growers, Planters, or others in any wise charged with the payment thereof. And it is likewise ordained, That from and after the said five and twentieth day of March instant, Thomas Allen Alderman of the City of London, Thomas Wood, Richard Bury, George Langham, Esqs and George Foxcroft, Merchant, and none others, are and shall be, and are hereby declared, constituted and appointed, Commissioners and Governours of the Excise and New Impost, who, or any three or more of them, are hereby impowred and authorised to exercise and put in execution all and every the powers and auchorities given or granted by, or contained in all or any the said Acts, Ordinances or Orders of parliament touching the Excise and New Impost, as well for the collecting and receiving the several rates in this present Ordinance imposed and set, as the arrears upon any former Schedule or rates due, And concerning the Government and ordering of the Excise and New Impost, as fully and amply as any Commissioners for Excise at the first of March aforesaid, might or ought to have done, and shall observe such Orders and Directions as they shall from time to time receive from his Highness the Lord Protector and his Council touching the same; And the said Commissioners, for their care, pains, and service therein, shall have and pay themselves quarterly, in every twenty shillings raised and levied free and clear from all abatements and allowances for exportations or otherwise, two pence, and shall be liable according to the same rate for all such exportations or otherwise, for one year after they shall be dismissed from this trust, and no longer.  
And it is further ordained by the Lord Protector, with the consent of his Council, That Sir William Roberts, Knight, John ston, Henry Elsing, Jervas Bennet, Adam banns, and John Bocket, Esqs or any three of them, be and shall be hereby authorised to receive all appeals, and to hear, decide and determine the same, and to consider and examine by Oath or otherwise what arrears of Excise are not yet paid, and what hereafter may accrue, either remaining in the hands of any Farmer, Commissioner, Subcommissioner, Collector, Importer, Seller, Buyer, Planter, Grower or Maker, or of any Commodities excisable whatsoever, or in the hands of any person whatsoever, or for which any person or persons stand engaged with any Farmer or Sub-Comissioner, or for which any person whatsoever, by bond, bill, entry, promise, or other engagement, hath been, may or shall become obliged, and to sand for all persons, accounts, articles, receipts, bonds, or any writings concerning the Excise, or in any wise relating thereunto; And to hear all parties, and to determine all differences concerning the premises. And if any Sub-Commissioner, Collector, Farmer, or any their Deputies, or any Sureties for them or any of them, or any Importer, Buyer or Seller, Carrier or Conveyer of any the excisable commodities, or any person engaged for them or any of them, shall refuse or delay to pay into the Treasury of the Excise, any arrears, fines, forfeitures, or other sums of money, which by the said last-recited Commissioners, or any three of them, shall be adjudged due to the Commonwealth, and ordered to be paid, upon such default certified under the hand of the Treasurer, and from the last-recited Commissioners, or any three of them, unto the Commissioners for managing the Estates under Sequestration, the said Commissioners for managing Estates under Sequestration shall and are hereby authorised and required to sequester the Estate of all such persons, both personal and real, till such arrears, fines, forfeitures, and sums of money be fully paid with damages; And in case the same shall not be received and paid within six moneths next after such Sequestration, then all and every such Estate so sequestered, may and shall be sold by such persons as the said Commissioners for managing Estates under Sequestration shall appoint, rendering the overplus to the person so offending; and if any Collector, Receiver, or any other officer or person at any time relating to the Excise shall pretend any thing due to him from the Common-wealth, or from any Commissioner of the Excise, and upon that or any other pretence shall detain any money in his hands, or arrears unpaid into the Treasury, the aforementioned Commissioners for Appeal, or any three of them, are hereby impowred to hear and determine the same, and to make such order and allowance, in all such Cases, as shall be just; and the said Commissioners, or any three of them, are authorised to hear and determine all suits, bills, complaints or differences, and to relieve any persons, by delivering bonds, releasing extents, or otherwise in all cases concerning Excise, as the Barons of the Exchequer, or any the Committees of the late parliament for regulating the Excise, or for inspecting the Treasuries, and regulating Officers and salaries, or any other, might have done, any Custom, usage, Statute, Act, or Ordinance to the contrary notwithstanding. And the said last-recited Commissioners, or any three of them, shall have like authority to retrench the number and salaries of all Officers and Offices relating to the Excise, and to give out directions to the Commissioners for the Excise for the time being, to farm out the Excise of such Counties, Places, or Commodities, in England, Wales, and Town of Barwick upon Tweed, as to them, or any three of them, shall appear to be most advantageous for the Commonwealth, and ease of the people, so as the same be not at a less rate than the excise of such County, Place, or Commodity was farmed at the last year before, unless it shall be made apparent unto the said Commissioners, or any three of them, that the said Counties, Places, or Commodities were before over-rated or lessned by this Ordinance, in which case they are to determine and agree as shall be to the best advantage of the Commonwealth; And the said last-recited Commissioners, or any three of them, are impowred to establish and settle all Salaries and wages of all Officers relating to the Excise, payable by the Commonwealth from time to time as they shall think fit, and to allow of all necessary charges and rewards as shall be given and expended by the Commissioners of Excise for the carrying on of that service, and shall have power to sand for all parties, witnesses, writings and records belonging to any case brought before them, & to examine upon oath, and to fine, or commit to prison all such persons as shall appear to them to hinder and oppose the execution of the several Acts, Ordinances, and Orders of parliament, or of the Lord Protector and his Council, for the excise, or the Ministers and Officers employed in the said service, or oppose, resist, or refuse any lawful distress by locking up the Doors or otherwise, and by like Fine and Imprisonment to punish all frauds, concealments, false or short entries, and counterfeiting of hand-writings, entries, or alterations, or amendments therof; In all and every of which cases, if any person do not pay the fine imposed on him within the time limited, he shall and may be proceeded against by Sequestration, in manner and form as before is herein declared and ordained.  
And the said last recited Commissioners, or any three of them, shall from time to time debate, consult, and device of all ways and means for improvement of the Excise, for the best advantage of the Commonwealth, in pursuance of the several Acts, Ordinances and Orders relating thereunto, and to offer their opinion unto the Lord Protector, and his Council, for removing obstructions, and improvement of the Excise, as they shall think fit and necessary; And from time to time to determine all such differences which may happen and arise between the said Commissioners of Excise and the controller. And the said Commissioners, or any three of them, are impowred to release such person or persons from prison, who shall be committed by the Commissioners for the Excise, or their Sub-Commissioners or Farmers.  
And the Commissioners of Excise, and their Sub-commissioners for the time being, are hereby authorised to appoint Officers or others to seize all exciseable commodities upon the water, or near the shore thereof, which shall be conveying by day or night, and attempted to be landed, or which shall be landed or conveyed ashore contrary to the Laws of the Excise contained in the eleventh, twelfth, thirteenth, fourteenth, seventeenth, and eighteen Articles of the Act of parliament for Excise, published in print by Order of parliament of the fourteenth day of August one thousand six hundred forty nine; as also to appoint like Officers for Gagers over all Soap-boylers, and makers of any oils, as are at present accustomend with the Brewers, whose returns shall be a Charge on the said Soap-boylers and Makers of oils; And the said Soap-boylers and Makers of oils shall permit such Officers entrance, both day and night, into all rooms and places whatsoever as they shall demand, upon pain of like forfeiture of fifty pounds for every refusal, as in like cases to the Brewers is appointed and ordained.  
And the said Commissioners of Excise, and their Sub-commissioners, shall not hereafter make repayment of any excise for any goods at any time imported which have been once sold unto, or in the possession of a Retailer of the same Commodity, or for any such goods, where the property, form or nature of the Commodity once imported and excised, is in any wise altered, mingled, amended or confounded; or for any Wines, Wine-Vineger or Tobaccoes whatsoever.  
And lastly, the Commissioners for Appeals herein name, or any three of them, shall be, and are hereby authorised, in all causes relating to the excise, to relieve and indempnify as well the present Commissioners of the excise, as also all former and future Commissioners of the excise, and all Sub-Commissioners, Farmers, and all other Officers and persons whatsoever, employed, in or called to assistance for the due execution of any Warrant or Commission in pursuance of this present Ordinance; And the said Commissioners, or any three of them, shall from time to time have power to put in execution all former Acts, or Ordinances for indemnity, so far as they may concern the excise, in as full and ample manner as any former Commissioners for indemnity might, ought, or could have done. And all Courts of Iustice of this Common wealth, and all Iudges and Iustices of the same, and all Sheriffs, Counsellors, attorneys, Solicitors, and all other persons, are hereby required to comform themselves accordingly, without any opposition or dispute whatsoever.  
This Ordinance to commence from the five and twentieth day of March one thousand six hundred fifty four, and to continue to the five and twentieth day of March which shall be in the year of our Lord one thousand six hundred fifty five.   

friday, March 17. 1653.  
ORdered by His Highness the Lord Protector, and His Council, That this Ordinance be forthwith Printed and Published.  
HEN. SCOBELL, Clerk of the Council.