The CASE between the FARMERS of the EXCISE and the MERCHANTS, touching BRANDY, upon the LAWS of EXCISE in the XII. CAR. II. Cap. 23, 24.  
THe Question is, Whether, according to ●●e true meaning and intention of those Laws, Brandy is to pay 4 d. per Gallon, ranted on Spirits made of Wine and cider, or 8 d. ranted on Strong-wat●●perfectly made.  
For the clearing of which, It is to be considered,  
First, On what, that Rate for every Gallon of Spirits made of any kind of Wine or cider, Imported, was intended, whether on Brandy or any other Commodity, and whether on Brandy Imported, or on Brandy made in England.  
I. The Farmers of Excise themselves aclowledge it was intended on Brandy, there being no other Spirits of Wine sold by the Gallon, but that which is now called Brandy. But they say, It was intended of Spirits, made in England, of Wine and cider Imported, and not of those brought from foreign Parts.  
II. That it was intended, and cannot be otherwise construed then of Spirits Imported will appear; 

1. In that, the Rate is one entire sentence, and the word Imported ought to refer to the quantity, which is every Gallon of Spirits, and so it doth in all, the other Rates where it is used.  
2. The common Acceptation hath always take it so, as per the Marginal Notes and the practise for six years, by all Commissioners and Farmers, till Anno 1666.  
3. Otherwise, there is no person appointed to pay 〈◇〉, which in all other Duties there is Direction for.  
4. It appears by the order of placing it: First, All Commodities made in England are ranted: Secondly, All Commodities Imported are ranted, the Duty to be paid by the Importer: Thirdly, There are two new distinct Drinks ranted to be paid by the Maker and Seller.  
5. It cannot bear any other construction. 

1. Because Strong-water made in England, of whatever it be made, without exemption or limitation, is to pay but 2 d. and there never was any Rate on Spirits made in England, as the Farmers in their Paper aclowledge, in any former Time.  
2. Because cider Imported is ranted in the same Act, and it cannot be thought, that in the same Act there should be a double Charge on one Commodity.  
3. It were impossible to make any Spirits of Wine in England, for that His Majesties Customs on Importation amount to 7 l. 10 s. per Tun, besides the Duty of coinage since imposed, six tons of Wine will make but one Tun of Brandy, so the King should receive 45 l. for the Wine to make a Tun of Brandy, which when made, would not yield above 30 l. And to what is Objected, That the Merchant would bring in decayed Wine, which pays but little Duty:  
It is Answered, That for bad and decayed Wines, there is allowed but l⅓ abatement of the Customs: So that the Kings Duties on decayed Wines, would come to 30 l. for so much as would make a Tun of Brandy of.  
It is true, That sometimes( though very rarely) Spirits have been distilled from decayed Wine or Lees, but then the Distiller hath bought them from the Merchant, for a great deal less than the Merchant paid the King for the Duty on Importation.      
Obj. To that which is Objected, That if it be understood of Spirits Imported, the King could not recover His Duty, if the Merchant should put the King to prove that it was made of Wine or cider.  
Answ. I. There was never any Merchant that questioned this in upwards of Twenty three years.  
II. It is easily distinguished by the taste, whether it be made of Wine or other things.  
III. The same Question would arise, if it were understood of Spirits made in England.  
By all which it is evident, That the Rate on Spirits was intended on Spirits of Wine Imported, and there being no other Spirits of Wine Imported but Brandy, it must undeniably follow, That it intended Brandy Imported.  
Secondly, For the right understanding of any Law, The common Acceptation of things at the time of the making of such Law, is accounted the best Rule for its Construction.  

Now it is evident and hath been proved,  
I. That at the time of making the Present Laws, in Anno 1660. Brandy was esteemed Spirits of Wine, and paid the Rates on Spirits of Wine, and had done so from Anno, 1644. to that time.  
II. That the former Commissioners and Farmers did so take it, and that upon taking advice of Mr. Allen the counselor, who was a Learned Man in the Law, he  told them, They ought to take no more, unless they had a mind to be hanged.  
III. That all former Farmers, and these present Farmers till after this dispute, did take of the Distillers 2 d. Excise, for every Gallon of Strong-waters made of Brandy.  
IV. That the Commissioners of the Excise, did, in their Commissions to their Officers, appoint them to search for Spirits of Wine, commonly called Brandy-wine, Imported from beyond the Seas.  
V. That by a Pretended Ordinance in 1647. Brandy was by the name of Spirits of Wine charged with a Duty of 24 s. per Tun, and from that time to Anno 1660. it passed so at the Custom house, proved by Jos. Dawson.  
By all which it is evident, That at the time of the making the Laws in Anno 1660. Brandy was in common Acceptation taken as it is for Spirits of Wine, and that the Duties charged on Spirits of Wine, were taken and received for Brandy, and for nothing else.  
Further, by the former Pretended Laws, an Abstract whereof is Printed, and the Copies proved at the Bar, it is most clear, That Spirits of Wine and Brandy were one and the same thing, and different from Strong-water perfectly made, and paid always different Duties.  
As to the Nature of Brandy, though this is not so necessary, the Law being clear, and the Common Acceptation proved, yet it is evidenced and proved, 

That Brandy is a simplo Distilled from Wine without any mixture.  
That Strong-water perfectly made is a Compound, made of Spirits Distilled with Ingredients.  
That Brandy is not the same thing which in England is called Aqua-vitae, that being a Compound.  
That in Doctors Receipts and Apothecaries Applications, it is known by the Name of Spiritus Vini.     

Farther there was to be observed.  
I. That the present Parliament in the Act for Three hundred and ten thousand pound, had determined this Question, and in that Act many times express it. Brandy and all other Spirits, as also Strong-waters perfectly made.  
II. That several trials at Law have been, and that it hath still been adjudged by the Juries for the Merchant: Two trials, especially one before the Lord Chief Baron; the other before the Lord Chief Justice, after six or seven hours full hearing of evidence.  
And to what is objected of a trial at the Kings-Bench Bar, between the Farmers and one Humpry tailor, It was proved that the same was on design, and that there was no sufficient instruction to the Council or defence made.  
Obj. The great objection, and that on which the Farmers Insist chiefly, is the Use, That Brandy is drank of itself, and is used in a common way to drink as Strong-water.  
Ans. The Law being for the Merchants, the Use cannot overthrow or alter the Law, nor the nature of the thing, it being free for every man to use a thing as he sees good: And if the Use were sufficient, The Farmers of the Custom might with more reason, Make the Merchants pay for Brandy as for Wine, There being nothing in it but Wine; and as Wine is commonly drank, so Brandy is commonly drank of itself; and then the Merchants should pay 7 l. 10 s. a Tun Custom, instead of 24 . per Tun Custom. The Use cannot denominate a thing, if so, then Beer, Ale, and all drinkable liquours would change their names, Or be called by one and the same name, because used in one and the same manner, which would be ridiculous.   

The Instance alleged in their Paper, touching calico is falsely asserted.  
For calico was not adjudged to pay as linen, because of its Use as they affirm, but because in the Law it was ranted under the denomination of linen; and that the Excise in the former pretended Laws on linen did thus comprehend calico linen or [ calico] and the Act discharging all linen of Excise, was therefore construed to discharge calico of Excise, and so per Consequent, to charge it with the additional Duty. Accordingly,  
This Instance makes strongly for the Merchant, The former pretended Laws having always ranted Spirits of Wine, commonly called Brandy, distinct from Strongwaters perfectly made; and the present Laws having observed the same distinction, It follows, that by the Law and the Intention thereof, Brandy is only to pay the Rate set on Spirits of Wine.  
Obj. Another Objection was, That the Merchants had sold their Brandy the dearer in proportion for the 4 d. per Gailon taken by the Farmers more then formerly.  
Ans. To this, The Merchants are all ready to make Oath, That they have Sold their Brandy dearer before 8 d. was demanded, then they have done at any time since.   

As to the Insinuation of the Farmers, That the Kings Interest is concerned, and that they are but Accountants.  
I. It appears by their own Paper, That they designed a profit to themselves in prejudice of the Kings Interest, for that they say; It was not their Interest to make a new demand, till they were sure of a new Lease.  
II. It appears, That the first grant is not Recorded in the Exchequer, though they have obtained a defalcation for that time to the amount of about 30000.  
III. Since this business hath been in debate in the Parliament, They have procured a privy Seal,( the Docket for which was entred but the 5 March) to declare them Accountants for the Year 1667. for part of which time they had before paid their Rent as Farmers.