Unto His Grace, the Marquis of Tweeddale, His MAJESTY'S High Commissioner, and the Remanent Honourable Estates of Parliament.  
The SUPPLICATION of The Brewers in Edinburgh, Leith and Suburbs of the samen, and Sheriffdom of Mid-Lothian  
Humbly showeth,  
THat there being by the late Act of Parliament an Additional Imposition of three pennies Scots, Imposed upon each Pint of Ale and Beer brown and vented within the Kingdom, and two shilling Scots upon each Pint of strong Waters, by and attour two Marks of each Boll of Malt formerly payable to his Majrsty, and two pennies upon each Pint of Ale, payable to the Town of Edinburgh, and which Imposition was appointed to endure and continue until the first of May 1695 Years; Albeit your Petitioners were at that time very sensible that the foresaid additional Imposition would be very grievous and heavy upon them, yet being very confident that his Sacred Majesty, and the Honourable Estates of Parliament would not allow the same to be continued upon them, beyond the time prescribed by the foresaid Act: We did, with all duty and submission hitherto, and during that time, make punctual payment of the same, albeit thereby several Brewers have been utterly ruined and broken, and many others of us in hazard of falling under the same Misfortune, by the great prejudice we have sustained by the said additional Impossition this twenty three months bypast; And as we do humbly and confidently expect to be liberat from the like Imposition for the future, so we do humbly beg leave to represent to your Grace, and the Honourable Estates of Parliament these following Grounds, for clearing what great Prejudice we have already sustained thereby: And convincing your Grace, and the High and Honourable Court of Parliament, that it is simply impossible for us to undergo such an heavy and untollerable burden for the future, without inevitable Ruin to ourselves and Families, in case we should continue to exercise our Trade and Employment of brewing as formerly. The Barley Beer having been for some years bygone, and presently being sold at or about ten marks, and the Impositions paid by the Brewers their twenty three Months bypast, amounting to six marks: each bowl of Barley Beer stands sixteen marks, besides which there is to be added, House, Barn, Kill and Brewhouse-rent, the expenses of Coal and Candle, maintaining of Horses, Slaids and other Necessars, and the great Charge of many Servants, brewing Looms etc. who are absolutely necessary for carrying on an Brewarie. The Multure paid for Malt, besides a great many inconveniencies which attend the grinding of Malt, and the having of many Servants; So that it may be truly said, that every Boll of Malt costs eighteen marks or thereby: And yet all that can be drawn or got of sufficient two shilling Ale, such as the Retailers or Vintners will take of their hand (considering the greatness of the Measure the Ventners do receive) is at most sixteen Gallons of each Boll, the price whereof no Brewer can account more than sixteen shillings starl. considering that we give allowance of a Barrel to the score, and of Drink-money, and all this is over and above the great hazard of insolvent Debtors, and at the best of long out-lying of our Money, and of spoiled and returned Ale, which very often falls out, especially in hot weather, even without any fault of the Brewers, either by reason of Thunder, or the malice and evil will of the Tapster.  
Secundo, We humbly crave Liberty to mind your Grace and Lordships, that as the foresaid Imposition has been most prejudicial to your Petitioners, so likewise to all Heritors, and such who sold Beer: For this must needs follow, that the Nobility and Gentry and others who uses to sell Beer cannot expect such a price as we would be encouraged to give for Beer, in case we were free of the foresaid Imposition, for such Brewers as shall think fit to continue will in buying of Beer have some regard to, and consideration of their own Advantage, as far as possible, and of the preventing their own ruin. And further, if the Brewers, who are the Chief, if not the only Buyers do break (as by what is above represented, it is clear they must) than the Nobility and Gentry cannot expect good payment, but must suffer loss with them.  
Tertio, As it is the interest of the Heritors upon the forsaid account, That the forsaid Imposition be not Renewed, so likewise upon the following, viz. That thereby there will be less consumption of Beer, for such Brewers who shall think fit to continue must needs make their Ale smaller.  
Quarto, We humbly crave Liberty to represent, that it seems very hard that We or the Beer should be the great Fond of all Impositions, and that others and other Commodities less favourable, and more able than Beer go free, seeing it is conceived that as all persons do share proportionally in his Majesty's bounty and benign Government, So likewise should they bear a proportional part of the burden; Whereas, as said is, there are a great many Fonds, and Persons much richer than your Petitioners, who have gone free this while by past, and if other Fonds and Persons be stented proportionally, to what your Petitioners and the Beer is, there might be a very considerable Supply granted to his Majesty.  
Quinto. Your Petitioners humbly crave Liberty to represent, that it likewise would prove very prejudicial to His Majesty to continue the said Imposition, seeing, as said is the Brewers will thereby inevitably be ruined, or give over their brewing, ' in either of which cases the Supply intended to be granted to His Majesty will not prove effectual: for if they break, as bygone experience has demonstrat, they daily do, they will brake with part to the King, and if they forbear, than the Excise will not amount to what is expected.  
Sexto, Seeing that many of us have at great Charge erected Stells for making of Waters of our Dregg, and spoiled and returned Ale, for lessening our Losses in some measure, and that we have paid for our Dregg and spoiled and returned Ale, three Impositions, it seemed very hard that we should have been obliged to pay for any Waters made of our Dregg or returned Ale, seeing thereby we were made liable for a fourth Imposition altogether intolerable, and it is hoped that it was not the meaning of the Parliament that any such thing should have been formerly exacted, far less ought to be continued.  
And lest it should be objected against us, that Experience has taught that the foresaid Imposition has proven a good and effectual Fond and Method for raising of Money, the samen having been very readily and pleasantly paid, and that the Brewers do continue in also good case as ever, and the Ale as strong as formerly, and that the Heritors were never sensible of any difference of the price of Bear, by reason of the foresaid Imposition, and that the Brewers may if they please; raise the price of their Ale, or that the foresaid Imposition may be imposed upon the Retailers with advantage, both to the King and Brewers. We humbly crave Liberty to Represent; That (as said is) sad Experience proves that the foresaid Imposition has not only obliged several Brewers to quite their Employments, but even occasioned their ruin & breaking: And albeit some whose Stock or Credit was more considerable, did continue to brew, by reason of the severity of the Certification in case they left off, and that being surprised with such an Act, they had more than a years forehand Beer on their Hand, for which their Credit stood engaged, so that they were necessitat to Brew at any rate for keeping their Credit, and that they believed that the foresaid Imposition would be no older than twenty three Months, yet by what is before represented, it's hoped it is to a Demonstration clear, that all alongst during the Existence of that Imposition we did brew with a Loss, and if it continue, we must all either Ruin or leave off our Employment, to the prejudice both of His Majesty and the Nobility and Gentry, etc. And however, the great Export of Beer which was the former year, might have occasioned the keeping up of the Price of Beer, yet the Experiance of many this year, and Reason may teach any thinking Person, that in case of any subsequent plentiful Year, the Heretors must suffer an great Abatement as to the Price of the Beer, or otherwise be obliged to keep the same upon their own hands, to their great loss and detriment; Neither has it hitherto been possible for the Brewers, (notwithstanding of an express Act of Council in their favours, of the date the 7th of September 1693, allowing them to heighten the Price of Ale,) to get any greater price for their Ale than what they got formerly, notwithstanding of great Endeavours used by them for making the said Act effectual, and that by reason Ale is a very perishing Commodity, and that there are too many different Brewers in different Circumstances, and that our Country People are very poor, and that the Workmen and poorest of the People, and not the Gentry, are these who make the greatest Consumption of Ale, and albeit some have brewed als good Ale as formerly, yet that was occasioned by the Retailers their refusing to retail any smaller Ale, and that the Ale as said is, is a perishing Commodity, admitting of no delay in retailing, and that they expected the foresaid Imposition would be but of small endurance, and therefore brewed upon their own Stocks with loss, in hopes that after elapsing of the twenty three Months they would be free, and that as said is, the Brewers were obliged to dispatch the Victual they had in their hands at any Rate, for keeping their Credit; And if the Imposition should be laid upon the Ventners and Retailers, it would neither prove profitable to His Majesty, nor easy to the Brewers, but will have the quite contrair Effect: For if the Brewers should be thereby ruined, than it cannot be but acknowledged that His Majesty will be a Loser, seeing if the Brewing be the Fond of the Imposition, and the Brewers break, the Imposition must fail in consequence, and that the Brewers will be ruined thereby, is clear from this, that the samen though laid upon the Retailers, will affect the Brewers, seeing the Ventners and the Retailers will buy Ale with respect to the said Imposition, in the same manner as the Brewers do buy from the Heretors, besides that the Methods for making that way effectual, would be such as would altogether ruin Brewers, considering that as said is, Ale is a perishing Commodity, and cannot admit of any delay, especially in Summer weather, and seeing that it is hoped, that by what is before and above represented, it is clear, that your Petitioners standing and falling depends upon the continuing or not continuing of the said Imposition, and that we have been already at a very considerable Loss. And that as the Land-rent is already liable to the payment of the greatest part of all public Burdens and Impositions, and the great Impositions upon Beer and Malt, being an unanswerable Reason for lessening the Price of the Beer, the same is by Consequence an additional Imposition upon the Land-rent; and so the Heretors and your Petitioners, are in a manner the Chief, if not only the persons burdened hitherto with the payment of Supplies: And which clears a greater inequality, these Heretors whose Rents are payable in Beer, and Barley do bear the great Burden of this additional Imposition, whereas other Heretors whose Rents are payable in Meal or Money, are liable allennarly to an ordinary Proportion effeiring to the Land-rent, and to no part of the Impositions imposed upon Beer or Barley, which lies so heavy upon other Heretors.  
It is humbly craved, your Grace and Lordships would be pleased to take the Premises and your Petitioners Case to your Consideration, and would be pleased to lay such Supplies as shall be found  to be granted to His Majesty for carrying on the War, in which he is so justly engaged, upon other Fonds which are more able to bear them than Beer, and to fall upon some Method for making up your Petitioners Loss sustained by the Brewing this 23 Month's bypast, and to free us from any such Additional Impositions for the future.