a certain duty or impost charged upon liquors, as beer, ale, cider, &c. malt, and several other commodities, within the kingdom of Great Britain, and town of Berwick upon Tweed.
The excise is one of the most considerable branches of the king's revenue. It was formerly farmed out, but is now managed for the king by commissioners in both kingdoms, who receive the whole produce of the excise, and pay it into the exchequer. These commissioners are nine in number in England, and four in Scotland. The former have a salary of 1000l. a year, the later 500l. They are obliged by oath to take no fee or reward but from the king himself; and from them there lies an appeal to five other commissioners called commissioners of appeals.
The duty of excise was first granted to king Charles II. by act of parliament in the year 1660, during the life of that monarch. 1. It was 15d. per barrel upon every barrel of beer or ale above 6s. the barrel, and 3d. per barrel for every barrel of 6s. or under, brewed for retail; 15d. for every hogshead of cider or perry sold by retail; 1d. for every gallon of strong water, aqua vitae, &c. 2. A new excise was granted for ever by the fifth money-act of William and Mary, being for every barrel of beer or ale above 6s. the barrel, 9d.; and for every barrel of 6s. or under, 3d.; for every hogshead of cider or perry, 1s. per hogshead. In this excise, the price of the liquor is to be reckoned exclusive of the duty. 3. An excise was granted of 6d. a bushel on malt in the reign of king William, which by subsequent statutes has been continued yearly ever since. But such malt as shall be made for exportation, and be so entered and kept separate from other malt, is exempted from the payment of this duty. 4. Another new excise upon home-made liquors was granted in queen Anne's reign; being an additional excise upon every barrel of beer or ale brewed for sale above 6s. the barrel, 3d. exclusive of the duties; and for every barrel at 6s. or under, 1d.; for every hogshead of cider or perry, 5d.; for every gallon of strong waters or aqua vitae, 1d. This excise was not laid upon any such liquors imported. 5. An excise on candles was first granted in the reign of queen Anne, and continued for ever, being a duty of 4d. a pound on wax, and a halfpenny the pound on tallow candles, made in Great Britain for sale or not for sale; but makers for their own use may compound for 1s. a head for every person in their family. An additional excise on candles was afterwards granted, granted, being the same with the former in every respect.
6. An excise upon hides and skins tanned in Britain, first granted in queen Anne's reign, was an excise of seventeen different kinds, upon so many different kinds of hides and skins particularly named, and upon all others not named, 13l per cent. ad valorem. An additional excise was afterwards granted, being an additional duty of different kinds, upon so many different sorts of hides and skins particularly named, and on all others not named, 15l per cent. on the value.
7. An excise on home-made vellum and parchment, first granted by the same act, being 1s. per dozen on vellum, and 6d. the dozen on parchment. And afterwards an additional excise on vellum, &c. was granted, being an additional duty of 2s. the dozen on vellum, and 1s. the dozen on parchment.
8. An excise on hops of home growth was first granted in queen Anne's reign, being 1d. per pound.
9. An excise on paper, palteboards, milled-boards, and scale-boards, was first granted in the reign of queen Anne, being a duty of eleven different kinds on so many different sorts of paper particularly named, made in Great Britain; on palteboards, &c. 3s. the hundred weight, and on all sorts of paper not named, 12l. per cent. on the value. An additional duty on paper, &c. was granted of eleven different kinds, &c. on palteboard, 1s. 6d. the hundred weight, and on all sorts of paper not named, 6l. per cent. on the value; and on painted paper for hangings, a half-penny the yard square.
10. An excise of 1d. per pound on soap made in Great Britain, was granted by the same act; to which an additional excise has been added of a halfpenny per pound.
11. An excise upon printed silks, calicoes, linens and stuffs made in Great Britain, and printed, painted, stained or dyed here, was first granted in queen Anne's reign, being a duty of 3d. on silks and calicoes, and 1½d. on linen and stuffs the yard square, excepting silk handkerchiefs, linens and stuffs dyed of one colour, and stuffs made of woollen, or the greatest part in value of woollen. And an additional excise was granted of 6d. the yard of half-yard broad silks; 1d. the yard square of silk handkerchiefs; 3d. the yard square of calicoes, and 1½d. the yard square of linens and stuffs, excepting, as before, calicoes, &c. dyed of one colour, and woollen stuffs.
12. An excise on starch was first granted for 1d. the pound; and afterwards an additional excise of 1d. the pound.
13. The excise on gilt and silver wire made in Great Britain, is 8d. the ounce on gilt wire, and 6d. the ounce on silver wire.
If any brewers do not make true entries of their liquors brewed, once a-week at the excise-office, they forfeit 10l. but this is subject to mitigation, so as not to be less than double the duty; and the retailers of beer and ale and strong waters, neglecting to make their entries once a-month of what liquors they retail, are liable to 40s. penalty. In case any brewer erects or alters any back, copper, cooler, &c. or keeps a private store-house, or if any maltster keeps any private vessel for steeping barley, without giving proper notice to the officers of excise, such brewer or maltster forfeit 50l. and where they bribe a gauger, it is 10l. The officers of excise may go on board ships, and search for any excisable liquors, as officers of the customs do, and seize commodities forfeited, &c. and complaints made at the chief office of excise are to be heard by three or more commissioners; but two justices of the peace have the power to determine in seizures out of the limits of the excise-office in London.