
42 Car. II. c. 23.; Rates upon Beer, &c. given by 12 Car. II. c. 23. now given to the King and Queen for their Lives; Manner of levying as by former Acts.The Commons assembled in Parlyament duly considering how much it conduceth to the Safety Peace and
Prosperity of a Kingdome that the publick Revenue thereof be in some Measure proportionable to the
publicke Charges and with Thankfulnes and Admiration calling to remembrance his Majestyes glorious and successfull
Undertakeing for the deliverance of the People of this Nation from Popery and Arbitrary Power have unanimously
given and granted and doe hereby give and grant unto their Majestyes (whome God long preserve) the severall
Rates Impositions Dutyes and Charges upon Beere Ale Cider and other Liquors mentioned in an Act of Parliament
made in the twelfth yeare of the Raigne of his late Majestie King Charles the Second Entituled A Grant of certaine
Impositions upon Beere Ale and other Liquors for the Increase of his Majestyes Revenue dureing his Life and
thereby granted to the said King for his Life (except such and soe much of them concerning which it is otherwise
provided or ordained by any Act made in the last Parlyament) and doe most humbly beseech their Majestyes that
it may be enacted And bee it enacted by the King and Queens most Excellent Majestyes by and with the advice
and consent of the Lords Spirituall and Temporall and Commons in this present Parliament assembled and by the
authoritie of the same That the severall Rates Duties and Impositions upon Beere. Ale Cider and other Liquors
aforesaid be levyed collected and paid unto their Majestyes dureing their Lives and the Life of the Survivor of
them in the same manner and forme and at such places and by such rules wayes and means and under such
penalties and forfeitures as are mentioned expressed and directed in and by the said Act and alsoe in and by
another Act of Parliament made in the fifteenth yeare of the Raigne of his said late Majestie Entituled An
Additionall Act for the better ordering and collecting the Duty of Excise and preventing the Abuses therein or
by any other Law now in force relateing to the said Revenue of Excise and that the aforesaid Acts and every
Article Rule and Clause therein mentioned shall be of full force and effect to all intents and purposes dureing
their Majestyes Lives and the Life of the Survivor of them in like Manner as if the same were particularly and
at large recited and sett downe in the Body of this Act.
II. 
If their Majesties die, the said Duties given to their Successors till December 1693.
And whereas their Majestyes are contented and pleased that it be enacted That the Rates Impositions Duties
and Charges by this Act given and granted to them as aforesaid should be made a Fond of Credit for the raising
a Summe not exceeding two hundred and fifty thousand pounds towards the reduceing of Ireland and carrying on
the present Warr against the French King not doubting but that their good Subjects (in whose Love and dutyfull
Affections their Majestyes are firmly perswaded the Strength and Glory of the Crowne doth principally consist)
will in due Time make provision for the takeing off and discharging the said Anticipations Bee it therefore
enacted by the authoritie aforesaid That if it should happen (which God forbid) that their Majestyes should die
before the foure and twentyeth day of December which shall be in the yeare of our Lord one thousand six
hundred ninety three That then the said severall Rates Impositions Duties and Charges shall be continued and
shall be levyed collected and paid in manner aforesaid unto their Majesties Successors untill the said foure and
twentieth day of December subject to and chargeable with the said Summe to be borrowed or raised as aforesaid
III. 
And for the  enabling their Majesties to borrow the said Summe for the Purposes aforesaid for which the said
severall Rates Impositions Duties and Charges are intended to be a Security Bee it enacted by the authoritie
aforesaid That it shall and may be lawfull to and for any Person or persons Natives or Forreigners Bodies Politick
or Corporate to advance and lend to their Majesties into the Receipt of the Exchequer upon the Credit of this
Act any Summe or Summes of money not exceeding the Summe of two hundred and fifty thousand pounds in
the whole and to have and receive for the forbearance of all such moneys as shall be lent before the tenth day
of June one thousand six hundred and ninety Interest not exceeding the Rate of eight pounds per Centum per
Annum And for what shall be lent after the said tenth day of June Interest not exceeding seven pounds per
Centum per Annum
IV. 
and distinct Accounts thereof kept and to be viewed without Fee; Weekly Payments of Excise into the Exchequer.
And to the end that all Moneys which shall be soe lent unto their Majesties may be well and sufficiently
secured out of the Moneys ariseing and payable by this Act with the Interest for the same not exceeding the
respective Rates aforesaid Bee it further enacted by the authoritie aforesaid That from and after the first day of
November One thousand six hundred and ninety untill the said twenty fourth day of December which shall be in
the yeare of our Lord one thousand six hundred ninety three the Commissioners and Governors for the management of
the Receipt of Excise at the Head Office in London shall separate and keepe apart three parts (the whole in
foure equall parts to be divided) of the Moneys ariseing by the Rates and Duties of Excise hereby granted as
the same shall from time to time arise or be paid into the said Office of Excise by the Receivers or Collectors
of the same or by any other person whatsoever And the Auditor and Comptroller of the Excise for the time
being or their respective Deputies shall keepe a perfect and distinct Account in Bookes fairly written of the
said three parts as the same shall come in: To which Books all persons concerned shall have free accesse at all
seasonable times without Fee or Charge And the said Commissioners and Governors of Excise for the time
being are hereby required and strictly injoyned from time to time to pay weekly to witt on Wednesday in every
Weeke if it be not a Holyday and if it be then the next day after that is not a Holyday the said three parts
into the Receipt of their Majestyes Exchequer distinct and apart from the other Moneys which the said Commissioners
and Governors of the Excise shall receive for their Majestyes use
V. 
Order for Repayment registered and paid in course.; Monies raised under this Act liable to Lenders.
And bee it further enacted by the authoritie aforesaid That there shall be provided and kept in their Majesties
Exchequer that is to say in the Office of the Auditor of the Receipts one Booke in which all Moneys that shall
be paid into the Exchequer of or for the said three parts as aforesaid shall be entred apart and distinct from
all other Moneys paid or payable to their Majestyes upon any account whatsoever And that all and every person
and persons Natives or Forreigners Bodies Politicke or Corporate who shall lend any Money to their Majesties upon
the Credit of this Act and pay the same into the Receipt of the Exchequer shall immediately have a Tally of
Loane strucke for the same and an Order for his or their Repayment bearing the same date with the Tally
in which Order shall be alsoe contained a Warrant for Payment of Interest for Forbearance not exceeding the
respective Rates aforesaid for his or their Consideration to be paid every three Months untill Repayment of the
Principall And that all Orders for Repayment of Money shall be registred in Course according to the date of
the Tally respectively without preference of one before another And that all and every person and persons shall
be paid in Course according as their Orders shall stand registred in the said Booke soe as that the person Native
or Forreigner his her or their Executors Administrators and Assignes who shall have his her or their Order or
Orders first entred in the said Booke shall be taken and accounted as the first person to be paid upon the
Moneys to come in by vertue of this Act And he or they who shall have his or their Order or Orders next
entred shall be taken and accounted to be the second person to be paid and soe successively and in course And
that the Moneys to come in by this Act shall be in the same Order lyable to the Satisfaction of the said respective
Parties their Executors Administrators or Assignes successively without preference of one before another and not
otherwise and not to be divertible to any other use intent or purpose whatsoever
VI. 
Punishment; Officer or Deputy taking Fee for Books, Entry, &c; Penalty; Undue Preference by Officer; Punishment; By Deputy; Punishment; Auditor, &c. not directing or making Payment; Penalty; Penalties how recovered.
And if the said Commissioners or Governours of the Excise for the time being shall refuse or neglect to pay
into the Exchequer the said three parts of the Money ariseing as aforesaid in such manner as they are before
required or enjoyned to doe or shall divert or misapply any part of the same Then they for any such Offence
shall forfeit their Offices of Commissioners and Governours for the management of the Receipt of the Excise
and be uncapable of any Office or place of trust whatsoever and shall be lyable to pay the full Value of any Summe
or Summes soe diverted or misapplyed to any person or persons who will sue for the same by any Action of Debt
Bill Plaint or Information in any of their Majestyes Courts of Record at Westminster where noe Essoigne Protection
Wager of Law or Priviledge or more then one Imparlance shall be granted or allowed And that noe Fee Reward
or Gratuity directly or indirectly be demanded or taken of any of their Majestyes Subjects for provideing or
makeing of any such Books Registers Entryes View or Search as aforesaid or in or for the Payment of Money lent
or the Interest as aforesaid by any of their Majestyes Officer or Officers their Clerks or Deputies on paine of
payment of treble Damages to the Partie grieved by the Partie offending with Costs of Suite Or if the Officer or
Officers themselves take or demand any such Fee or Reward then to lose their Places alsoe And if any undue
preference of one before another shall be made either in point of Registry or Payment contrary to the true meaning
of this Act by any such Officer or Officers then the Partie offending shall be lyable by Action of Debt or on the
Case to pay the value of the Debt Damages and Costs to the Party grieved and shall be forejudged from their
Places or Offices And if such preference be unduely made by any their Deputies or Clerks without direction or
privity of the Officer or Officers then such Deputy or Clerke onely shall be lyable to such Action Debt Damages
and Costs and shall be for ever after uncapable of his Place or Office And in case the Auditor shall not direct
the Order or the Clerke of the Pells Record or the Teller make Payment according to each persons due Place and
Order as aforedirected then he or they shall be judged to forfeit and their respective Deputies and Clerks herein
offending to be lyable to such Action Debt Damages and Costs in such manner as aforesaid All which said Penalties
Forfeitures Damages and Costs to be incurred by any of the Officers aforesaid or any their Deputies or Clerks shall
and may be recovered by Action of Debt Bill Plaint or Information in any of their Majestyes Courts of Record at
Westminster wherein noe Essoigne Protection Priviledge Wager of Law Injunction or Order of Restraint shall be
in any wise granted or allowed
VII. 
Proviso.
Provided alwayes and bee it hereby declared That if it happen that severall Talleys of Loane or Orders for
payment as aforesaid beare date or be brought the same day to the Auditor of the Receipt to be registred then
it shall be interpreted noe undue preference which of those he enters first soe he enters them all the same day
Provided alsoe That it shall not be interpreted any undue preference to incurr any Penaltie in point of payment
if the Auditor direct and the Clerke of the Pells Record and the Teller doe pay subsequent Orders of persons that
come and demand their Money and bring their Order in their Course soe as there be soe much Money reserved
as will satisfie precedent Orders which shall not be otherwise disposed but kept for them (Interest upon Loane
being to cease from the time the Money is soe reserved and kept in Bank for them)
VIII. 
Memorial of Assignment without Fee; Assignee may assign.
And bee it further enacted by the authoritie aforesaid That every person or persons to whome any Moneys
shall be due by Vertue of this Act after Order entred in the Booke of Register aforesaid for payment thereof his
Executors Administrators or Assignes by Indorsment of his Order may assigne and transferr his Right Title Interest
and Benefit of such Order or any part thereof to any other which, being notified in the Office of the Auditor of
the Receipt aforesaid and an Entry or Memoriall thereof alsoe made in the Booke or Register aforesaid for Orders
(which the Officers shall upon Request without Fee or Charge accordingly make) shall entitle such Assignee his
Executors Administrators and Assignes to the benefit thereof and payment thereon And such Assignee may in like
manner assigne againe and soe toties quoties and afterwards it shall not be in the power of such person or persons
who have or hath made such Assignments to make void release or discharge the same or any the Moneys thereby
due or any part thereof
IX. 
repealed.
Provided neverthelesse and bee it enacted That an Act of Parlyament made in the first yeare of the Raigne of
the late King James the Second Entituled An Act for Setleing the Revenue on his Majestie for Life which was
setled on his late Majesty for his Life shall be and is hereby repealed and made void And that noe Article Clause
or Thing therein contained from henceforth shall be or be construed to be of any force or effect whatsoever
X. 
Provided neverthelesse That nothing in this Act shall extend or be construed to repeale or alter an Act made
in the last Session of the Parlyament held in the first yeare of their Majesties Raigne Entituled An Act for
Preventing all Doubts and Questions concerning the Collecting the publique Revenue but that the same shall have
Continuance and be in force untill the twenty fifth day of December one thousand six hundred and ninety any thing
in this Act contained to the contrary thereof in any wise notwithstanding
XI. 
First and other Payments when to be made.
And whereas the King and Queens most excellent Majestyes are graciously pleased out of their Princely Care
and great Love and Affection to their intirely beloved Brother and Sister the Prince and Princesse Anne of
Denmarke to make a further Provision for the better Maintenance and Support of the said Prince and Princesse
their Issue and Children and of their State and Dignitie Bee it enacted by the authoritie aforesaid That it shall
and may be lawfull for the King and Queens most excellent Majestyes by their Letters Patents under the Great
Seale of England hereafter to be made to give and grant unto the said Princesse Anne of Denmarke the yearely
Rent or Summe of twenty thousand pounds of lawfull Money of England to be issueing out of the Impositions
and Duties of the Excise hereby given and granted or out of any part thereof to have and to hold to the said
Princesse Anne of Denmarke for her Life dureing the Lives of their Majestyes and the Life of the longest Liver
of them (freed from the Loans by this Act to be made) to be paid to the said Princesse or her use at the foure
most usuall Feasts in the Yeare that is to say Saint Michaell the Archangell the Nativity of our Lord Christ the
Annunciation of the Virgin Mary and the Nativity of St John Baptist by equall Portions The first payment to
beginne and be made on the Feast of the Nativity of St John Baptist now next ensueing and the same and all
other succeeding payments to be made and paid out of the Receipt of the Exchequer or by and from the
immediate Hands of all and every the Farmers Commissioners Sub Commissioners Treasurers Recievers or Collectors
for the time being respectively of the said Impositions and Dutyes of Excise hereby given and granted with such
Fees for the payment of the same or without as their Majesties by the said Letters Patents shall direct and
appoint and that the Acquittance of the said Princesse or of her Reciever Generall from time to time shall be a
good discharge for the payment thereof
XII. 
And bee it further enacted by the authoritie aforesaid That if it shall happen that the said Princesse shall
depart this Life in the Life-time of their Majesties or either of them that it shall be likewise lawfull for their
Majesties by the said Letters Patents to give grant and limitt the said yearely Summe of twenty thousand pounds
to the said Prince of Denmarke and the Issue and Children of the said Princesse Anne of Denmarke respectively
in such proportions as their Majestyes by the said Letters Patents shall limitt appoint and direct the same to be
held and enjoyed by the said Prince of Denmarke and the Issue and Children of the said Princesse Anne of
Denmarke respectively yearely and by quarterly payments dureing the Lives of their Majesties and the Life of the
longest Liver of them and noe longer
XIII. 
And bee it further enacted by the authoritie aforesaid That all and every the Clauses Articles and Limitations
to be contained in their said Majestyes Letters Patents hereafter to be made as aforesaid for or concerning their
Majesties granting conveying and setleing of the said yearely Summe of twenty thousand pounds unto the said
Prince and Princesse Anne of Denmarke their Issue and Children respectively as aforesaid or of for or concerning
the yearely or quarterly payments thereof and every Clause and Article therein contained shall be and are hereby
enacted to be good and effectuall in Law according to the tenour and purport thereof in the said Letters Patents
to be expressed any misrecitall nonrecitall ommission or other defect in the said Letters Patents hereafter to be
made in any wise notwithstanding.