Anno Regni GULIELMI ET MARIAE, REGIS & REGINAE Angliae, Scotiae, Franciae & Hiberniae, TERTIO.  
At the Parliament begun at Westminster the Twentieth Day of March, Anno Dom. 1689. In the Second Year of the Reign of our Sovereign Lord and Lady, WILLIAM and MARY, by the Grace of God, of England, Scotland, France and Ireland, King and Queen, Defenders of the Faith, etc.  
And from thence Continued by several Prorogations and Adjournments to the Two and twentieth Day of October, 1691. being the Third Session of this present Parliament.  DIEV ET MON DROIT HONI SOIT QVI MAL Y PENSE  royal blazon surmounted by a crown and flanked by the English lion on one side and the Scottish unicorn on the other 
LONDON, Printed by Charles Bill, and the Executrix of Thomas Newcomb, Deceased; Printers to the King and Queens most Excellent Majesties. MDCXCI.   

Anno Tertio GULIELMI & MARIAE.  
An ACT for Granting to Their Majesty's certain Impositions upon Beer, Ale, and other Liquors, for One Year.  
Most Gracious Sovereigns,  
WE Your Majesty's most Dutiful and Loyal Subjects the Commons in Parliament Assembled, having entered into a serious Consideration of the Extraordinary Expenses in which Your Majesties are Engaged for the necessary Defence of Your Realms, and for the Effectual carrying on the War against France, and being desirous to raise Aids and Supplies proportionable to the greatness of the Occasions, have towards the Ends and Purposes aforesaid, found it Expedient to Grant for One other Year certain Impositions upon Beer, Ale, and other Liquors; And have unanimously Given and Granted, and do hereby Give and Grant unto Your Majesties the several Additional Rates, Duties, and Charges upon Beér, Ale, and other Liquors herein after Expressed, and do most humbly beseech Your Majesties that it may be Enacted:  
And be it Enacted by the King and Queéns most Excellent Majesties, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons in this present Parliament Assembled, and by Authority of the same, That from and after the Seventeénth Day of November in the Year of our Lord, One thousand six hundred and ninety one, there shall be throughout this Kingdom of England, Dominion of Wales, and Town of Berwick upon Tweed, Raised, Levied, Collected, and Paid unto Their Majesties, and Their Successors, during the Space and Term of One Year, commencing from the Seventeénth Day of November aforesaid, and no longer, for Beér, Ale, Cider, and other Liquors, Brewed, Made, Imported, or Sold, by way of Excise, over and above all other Duties, Charges and Impositions by any former Act or Acts Set and Imposed, the several Duties, Charges and Impositions herein after mentioned, and in manner and form following, that is to say:  
For every Barrel of Beér or Ale above Six shillings the Barrel, which from and after the said Seventeénth Day of November, and before the Five and twentieth day of July, One thousand six hundred and ninety two, shall be Brewed by the Common Brewer, or any other Person who doth or shall Sell, or Tap out Beér, or Ale Publicly, or Privately, or at Fairs, Wakes, Chutes, Bydrinking, or otherwise, to be paid by the Common Brewer, or such other Person or Persons respectively, and so proportionably for a greater or lesser Quantity, One shilling Nine pence.  
And for every Barrel of such Beér or Ale Brewed on or after the said Five and twentieth Day of July, and before the Eighteénth Day of November, One thousand six hundred and ninety two, Two shillings Six pence.  
For every Barrel of Beér, or Ale of Six Shillings the Barrel or under, which from and after the said Seventeenth day of November, and before the Five and twentieth day of July, One thousand six hundred and ninety two, shall be Brewed by the Common Brewer, or any other Person or Persons who doth or shall Sell, or Tap out Beér or Ale, Publicly or Privately, to be Paid by the said Common Brewer, or by such other Person or Persons respectively, as aforesaid, and so proportionably for a greater or lesser Quantity, Threé pence.  
And for every Barrel of such Beér or Ale Brewed on, or after the said Four and twentieth day of July, and before the said Eighteenth day of November, One thousand six hundred ninety two, Six pence.  
And for every Barrel of Vinegar, or Vinegar-Beér Brewed, or Made, on, or after the said Five and twentieth day of July, and before the said Eighteenth day of November, One thousand six hundred ninety two, of any English Materials, by any Common Brewer, or Vinegar Maker, or other Persons for Sale, to be Paid by the Maker thereof, and so proportionably for a greater or lesser Quantity, One shilling.  
For every Barrel of Beér, Ale or Munt Imported, After the said Seventeénth day of November, and before the said Five and twentieth day of July, from beyond the Seas, or from the Islands of Guernsey or Jersey, and so proportionably for a greater or lesser Quantity, to be Paid by the Importers, before Landing, Threé shillings.  
And for every Barrel of such Beér, Ale or Mum, Imported on, or after the said Five and twentieth day of July, and before the said Eighteenth day of November, One thousand six hundred ninety two, Six shillings.  
For every Tun of Cider, or Perry Imported on, or after the said Five and twentieth day of July, and before the said Eighteenth day of November, One thousand six hundred ninety two, from beyond the Seas, and so proportionably for a greater or lesser Quantity, to be Paid by the Importer, before Landing, Ten shillings.  
For every Hogshead of Cider, and Perry, Made and Sold by Retail, after the said Seventeénth day of November, and before the said Five and twentieth day of July, One thousand six hundred and ninety two, to be Paid by the Retailer thereof, One shilling Three pence, and so proportionably for a greater or lesser Measure.  
And for every Hogshead of Cider and Perry, Made and Sold, as aforesaid, on or after the said Five and twentieth day of July, One thousand six hundred ninety and two, and before the said Eighteénth day of November, One thousand six hundred ninety and two, Two shillings Six pence, and so proportionably for any greater or lesser Measure.  
For all Metheglin, or Mead made for Sale, whether by Retail or otherwise, on or after the said Five and twentieth day of July, and before the said Eighteénth day of November, One thousand six hundred ninety and two, to be Paid by the Maker for every Gallon, One penny.  
And be it further Enacted by the Authority aforesaid, That the several Rates and Duties of Excise hereby Imposed on the Liquors aforesaid, shall be Raised, Levied, Collected, Recovered and Paid unto Their Majesties, and Their Successors, during the term before mentioned, and in the same Manner and Form, and by such Rules, Deductions, Allowances, Ways and Means, and under such Penalties and Forfeitures as are mentioned, Expressed and Directed in and by one Act of Parliament made in the Twelfth Year of the late King Charles the Second, Entitled, A Grant of certain Impositions upon Beer, Ale and other Liquors for the Increase of His Majesty's Revenue, during His Life; And one other Act made in the said Twelfth year of the Reign of the said late Kings Charles the Second, Entitled, An Act for Taking away the Court of Wards, and Liveries, and Tenors in Capite, and by Knight Service, and Purveyance, and for Settling a Revenue upon His Majesty in lieu thereof; And also in and by one other Act of Parliament made in the Fifteenth year of His said late Majesty's Reign, Entitled, An Additional Act for the better Ordering and Collecting the Duty of Excise, and preventing the Abuses therein; or in one Act of Parliament made in the First year of the Reign of Their present Majesties, Entitled, An Act for an Additional Duty of Excise upon Beer, Ale and other Liquors, or by any Law now in Force, Relating to the Revenue of Excise.  
And be it further Enacted by the Authority aforesaid, That all Persons who do or shall usually Entertain, or Lodge any Waggoners, Carriers, Strangers or Wayfaring Men, shall be taken and esteemed Retailers, within the meaning of this Act.  
And that Their Majesties may not be prevented of the Duties hereby Granted by any Frauds or Practices to lessen the same, Be it further Enacted, That no Person or Persons (Except Victuallers, Retailers, and Common Brewers) Inhabiting in any Market Town, or in any City, or Suburbs of the same, or in any Town Corporate, or in parts Adjoining to any City, or Suburbs, Town Corporate, or Market Town, where there is or shall be a Common Brewer or Brewers, Brewing, Making or Selling Strong Beér or Ale, and Small Beer, who within the space of One year next before the Seventeenth of November, in the Year One thousand six hundred and ninety, did not Brew, or Make the Strong Beer, Small Beer, or Ale, Drunk, Consumed, Spent or Sold in his or their respective Houses, Outhouses, or other places, shall not during the Term aforesaid, Brew or Make any Strong Beer, Strong Ale, Small Beer, or Ale, to be Drunk, Consumed or Spent in his or their respective Houses, or Families, under pain to Forfeit for every such Offence, Twenty pounds.  
Provided, That in case any Person within the space of a year before the said Seventeenth Day of November, One thousand six hundred and ninety, did usually Brew the Strong Beer, Small Beer and Ale, Drunk and Spent in the House or Houses where he and his Family have Inhabited, for the use of himself and his Family, and shall remove his Family to any other House, It shall and may be Lawful to and for such Person to Brew his own Ale or Beer, as he did before, and not be liable to the said Penalty.  
And be it further Enacted, That it shall and may be Lawful to and for the Commissioners of Excise, and justices of Peace respectively, upon any Information exhibited before them, for any Offence committed against the Laws of Excise, to Summon any Person or Persons (other than the Party or Parties Accused) to Appear before them at a certain day, time and place, to be inserted in such Summons, and to give Evidence for Discovery of the matter in Controversy before them, and in case of Neglect, or Refusal to Appear, or if upon Appearance such Person or Persons shall refuse to give Evidence when he shall be thereunto required; Every such Person so making Default shall Forfeit and Lose for every such Offence any Sum or Sums of Money, not exceeding Forty shillings, to be Imposed, Recovered, Levied and Disposed in manner as herein after is mentioned.  
And be it further Enacted by the Authority aforesaid, That all Fines, Penalties and Forfeitures by this Act Imposed, shall be Sued for, Recovered and Levied by such Ways, Means, and Methods, as any other Fine, Penalty or Forfeiture is, or may be Recovered by any Law or Laws of Excise, or by Action of Debt, Bill, Plaint or Information in any of Their Majesty's Courts of Record at Westminster; And that one Moiety of such Forfeiture or Penalty shall be to Their Majesties, Their Heirs, and Successors, and the other Moiety to him, or them that shall Discover, Inform or Sue for the same.  
Provided always, and be it Enacted by the Authority aforesaid, That upon any Person or Persons Exporting any sort of Strong Beer, Strong Ale, Cider or Mum, according to the true intent and meaning, and pursuant to the Directions of an Act made in the First Year of Their Majesty's Reign, Entitled, An Act for the Exportation of Beer, Ale, Cider and Mum, The Commissioners and Officers of Excise, where the Entry thereof shall be made, are required to make Allowance, or Repay, as well the Additional Duty of Excise by this Act Imposed upon all such Beer, Ale, Cider and Mum, as the Duty in the said Act mentioned unto the Brewer, or Maker thereof within One Month after such Exportation, deducting the Three pence per Tun for the Charges of their Officers, by the said before mentioned Act directed to be deducted.  
And to the end Their Majesties may be duly answered the Rates and Duties hereby Granted, and intended in the Proportions designed, Be it further Enacted by the Authority aforesaid, That no Brewer, or Victualler who doth, or shall Sell, and Deliver Beer, or Ale to any of their Customers in Cask, do or shall without giving Notice to the Supervisor, or Gauger Appointed for the Place and Division where such Brewer, or Victualler doth, or shall Inhabit, Cleanse, Carry off, or convey away any part of his or their Guile of Beér, or Ale, before the whole of such Guile shall be Brewed off, and be in the Tuns, Backs, or Coolers, and until such Officers shall or might have taken an Account of the same, and of the distinct Qualities thereof in their respective Vessels; At which time the Brewer, or Victualler, or his, or their Servants working the same, in case he, or they intent to make a party Guile thereof, shall declare to such Gauger, or Officer, how much thereof he intends to make into Strong Beér, or Strong Ale, and how much into Small, upon Penalty of Forfeiting Twenty shillings for every Barrel of Beér, Ale, or Words, he shall so Cleanse, Carry off, or Convey away, over and above the Penalties already Imposed for Conveying away, or Concealing Beer, or Ale; And in case such Brewer, or Victualler, or their respective Servants, Brewing such Beer, or Ale shall refuse to Declare to such Officers how much of their Guile, or Brewing they intent to make into Strong Beer, or Ale, and how much into Small, It shall be Lawful for such Officer to Return and Charge the whole of such Guile to be Strong, and such Brewer, or Victualler shall Pay the Duties thereof accordingly; And in case after such Gage taken, or Declaration made, such Brewer, or Victualler shall make any Increase of the Strong Drink so Gauged, or Declared by any ways or means whatsoever, such Increase shall be deemed and Taken to be, and proceed from mixing Small Beer with such Strong Beer, or Ale, and such Brewer, or Victualler shall Forfeit Twenty shillings for every Barrel so Increased over and above the Penalties already Imposed for mixing Small Beer with Strong, and so proportionably; And further, that if any Brewer, Victualler, or Retailer shall out of the Brewhouse, or Place of Brewing, Start or Mix any Small Beer, or Small Words with or amongst Strong Beer, Strong Ale, or Strong Words in Cask, such Brewer, Victualler, or Retailer, so doing shall Forfeit and Lose for every such Offence Twenty shillings.  
Provided always, and be it Enacted, That the Duty of Excise Granted by this Act shall be Chared on, and Paid by the Common Brewer, and not by the Retailer, or Spender, save only where the Retailer Brews for Retailing in his own House or Houses, and doth not Buy his Drink of any Common Brewer; Any thing in this Act, or any other Law to the contrary notwithstanding.  
Provided always, and be it Enacted by the Authority aforesaid, That this Act, or any Clause, or Proviso therein contained shall not Continue, or be of Force longer then for the said Term of One year, Commencing from the said Seventeenth day of November, One thousand six hundred and ninety one, other then for the Levying and Collecting the Arrears of the Rates, and Duties, Granted by this Act, which shall be Unpaid at the end of the said Term; And for the Levying such Fines, Forfeitures, and Penalties Imposed by virtue of this Act, as shall not be Levied, and Paid before the end of the said Term.  
And forasmuch as the Collectors, Supervisors, Gaugers, and other Officers of the said Excise, and Officers concerned therein by reason of the Greatness of the said Duty, and the extraordinary Powers they have given them, in Charging or Raising the same, being resident in most Parts of the Kingdom where Elections of Members to serve in Parliament are made, have very frequently, either by Threats or Promises so prevailed upon several Electors, that they have absolutely been Debarred of the freedom of giving their Votes, which according to the known Constitutions of this Kingdom every Person ought to Have, and Enjoy, when he is to Choose his Representative: For remedy of which Mischief, Be it Enacted by the Authority aforesaid, That from and after the Second Day of February, One thousand six hundred ninety one, every Collector, Supervisor, Gauger, or other Officer concerned in the Charging, Collecting, or Managing the said Duty of Excise, that shall either by Letter, or Message, or Word of Mouth, endeavour to persuade any Elector to give, or dissuade any Elector from giving his Vote for any Person, or Persons that shall be put in Nomination to be Elected a Member or Members of Parliament, shall for so doing forfeit the Sum of One hundred Pounds, one Moiety thereof to the Informer, and the other Moiety to the Poor of the Parish, where such Offence shall be committed, to be Recovered in any of Their Majesty's Courts of Record, by Action of Debt, Bill, Plaint, or Information, wherein no Wager of Law, Protection, or Essoign, or more than One Imparlance shall be Allowed: And further, That every Person or Persons that shall be Convicted in any such Action, Bill, Plaint, or Information, of the said Offence, shall immediately from and after such Conviction be Disabled, and Incapable of ever after Executing any Office or Place concerning the said Duty of Excise.  
And it is hereby Declared and Enacted, That true Notes in Writing of the last Gauges Made or Taken by the said Gaugers, shall be left by them with all Brewers, Makers, or Retailers of Beér, Ale, or other Exciseable Liquors respectively, or some of their Servants, at the times of their taking the said Gauges, containing the Quantity and Quality of the Liquors so Gauged, upon Penalty of Forty shillings for every Offence, or Neglect of the said Gauger or Gaugers.  
FINIS.