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Commercial Laws
Beer, Wine and Spirits

These Acts of Parliament relate to beer, wine, and other spirits, whether fermented or distilled; their ingredients and manufacture, their import and export. To ease your search for specific topics, keywords in each act are highlighted in red. By simply scanning through the chronological list, you should easily be able to narrow in on desired items. Through the reign of George II, acts are listed by the year in which the Parliamentary session ends; from George III on they are by date of passage. Local and Personal Acts, and Private Acts are identified by "Cap." numbers in green.

For other related material contained within legislation filed elsewhere, see also: Commercial Laws Scottish Laws Agricultural and Rural Laws

The Acts are listed according to the reigns of the British Kings and Queens.
Select from below to view a particular era.

Reign of William and Mary
(Later William III)

• [Anno 5, p.75-79]. ... for Repealing such ... Acts, as Prevent or Prohibit the Importation of Foreign Brandy, Aqua Vitæ and other Spirits, and Bacon, except from France. $35

• [Anno 5&6, p.115-76]. ... Granting ... Rates and Duties upon Salt, and upon Beer, Ale and other Liquors, for securing certain Recompenses ... to such Persons as shall Voluntarily Advance the Sum of Ten hundred thousand Pounds towards ... War against France. $45

• [Anno 7, p.23-30]. ... for Enlarging the Times to ... Purchase certain Annuities ..., and for Continuing the Duties formerly Charged on Low Wines or Spirits of the First Extraction ... $30

• [Anno 7&8, p.591-623]. ... for Laying several Duties upon Low Wines or Spirits of the first Extraction and for Preventing the Frauds and Abuses of Brewers, Distillers and other Persons Chargeable with the Duties of Excise. $40

• [Anno 9&10, p.443-44]. ... to Repeal an Act ... Intituled, An Act to Restrain the Excess Making of Malt, and to Discharge and Vacate Orders made by Justices of the Peace by Virtue thereof, for Restraining Malsters ... $25

• [Anno 11&12, p.287-94]. ... for the Ascertaining the Measures for Retailing Ale and Beer. $45

Reign of Anne

• [Anno 1, p.295-326]. ... for Granting a supply ..., by several Duties Imposed upon Malt, Mum, Cyder and Perry. $35
• [Anno 1, p.441-43]. ... for the Incouraging the Consumption of Malted Corn, and for the better Preventing the Running of French and Foreign Brandy (lacks title page). $20

• [Anno 2, p.75-76]. ... for ... Continuing the Duties upon Malt, Mum, Cyder and Perry for One Year. $25

• [Anno 3, p.99-108]. ... for Continuing the Duties upon Malt, Mum, Cyder and Perry ... $25

• [Anno 3&4, p.131-48]. ... for Granting Her Majesty a further Subsidy on Wines and Merchandizes Imported. $25

• [Anno 4, p.143-46]. ... for Continuing the Duties upon Malt, Mum, Cyder and Perry, for ... One thousand seven hundred and six. $25

• [Anno 5, p.191-207]. ... for Continuing the Duties on Low-Wines and Spirits of the First Extraction, and the Duties payable by Hawkers, Pedlars and Petty-Chapmen, and part of the Duties on Stampt Vellum, Parchment and Paper, and the late Duties on Sweets, and One third Subsidy of Tonnage and Poundage ... for the Service of the Year One thousand seven hundred and seven ... $30
• [Anno 5, p.263-77]. ... for Continuing several Subsidies, Impositions and Duties ... to Raise Money by way of Loan for the Service of the War ..., and for Ascertaining the Wine-Measure. $25

Reign of George I

• [Anno 13, p.363-86]. ... continuing the the Duties upon Malt, Mum, Cyder, and Perry, in ... England; and for ... certain Duties ... [in] Scotland ...; and for making forth Duplicates of Exchequer Bills, Lottery Tickets and Orders lost, burnt, or otherwise destroyed ... Clerks and Apprentices to pay Duties ... for their Indentures and Contracts. $25

Reign of George II

• [Anno 1, p.3-30]. ... for continuing Duties upon Malt, Mum, Cyder, and Perry, in ... England; and for granting ... certain Duties upon Malt, Mum, Cyder, and Perry, in ... Scotland; ... and for making good the Deficiency of a late Malt Act. $25
• [Anno 1, p.579-86]. ... for removing Doubts concerning the Additional Duty of Two Pence per Gallon upon Low Wines, and Spirits of the first Extraction, from Foreign Materials; and ... relating to Appeals in matters of Excise ...$18
• [Anno 1, p.591-98]. ... repealing the present Duties on Wine Lees, and Lignum Vitæ, ... for prohibiting the Importation of Wine in Flasks, Bottles, or small Casks; and for preventing Frauds in exporting Silk Manufacures, ... and for giving further Time to Clerks and Apprentices, to pay Duties ... $20

• [Anno 4, p.479-87]. ... continuing the Duty of Two Pennies Scots ... upon every Scots Pint of Ale and Beer ... sold within the Town of Dundee ... paying the publick Debts of the said Town, [and] repairing the Harbour ... $18

• [Anno 6, p.3-38]. ... continuing the Duties upon Malt, Mum, Cyder, and Perry in ... England; and ... certain Duties ... [in] Scotland, ... and for giving farther Time to Clerks and Apprentices to pay Duties ... $15

• [Anno 7, p.3-38]. ... continuing the Duties upon Malt, Mum, Cyder, and Perry, in ... England; and ... certain Duties upon ... [in] Scotland ... and for making forth Duplicates of Exchequer Bills, Lottery Tickets, and Orders, lost, burnt, or otherwise destroyed. $18
• [Anno 7, p.283-86]. ...ascertaining the Duties upon Arrack, and for giving further time to Clerks and Apprentices to pay Duties ... $18

• [Anno 8, p.3-35]. ... continuing Duties upon Malt, Mum, Cyder and Perry, in ... England; and ... certain Duties ... [in] Scotland ... $15

• [Anno 9, p.3-35]. ... continuing Duties upon Malt, Mum, Cyder, and Perry, in ... England; and ... certain Duties ... [in] Scotland ... $15
• [Anno 9, p.375-87]. ... laying a Duty upon the Retailers of Spirituous Liquors, and for licensing the Retalers ... $18

• [Anno 12, p.3-35]. ... continuing Duties upon Malt, Mum, Cyder, and Perry, in ... England; and ... certain Duties ... [in] Scotland ... $15

• [Anno 18, p.119-38]. ... continuing the Duties upon Malt, Mum, Cyder, and Perry, in ... England; and for ... certain Duties ... [in] Scotland ... $15
• [Anno 18, p.323-59]. ...granting to His Majesty several additional Duties upon all Wines imported ...; and for raising a certain Sum of Money by Annuities, and a Lottery ... $18

• [Anno 19, p.243-94]. ... granting ... several Rates and Duties upon Glass, and upon Spirituous Liquors; and for raising a certain Sum of Monies by Annuities, and a Lottery ...; and for obviating some Doubts ... upon the Credit of the Salt Duties ... $20

• [Anno 22, p.3-36]. ... continuing ... certain duties upon Malt, Mum, Cyder, and Perry ... $15
• [Anno 22, p.299-306]. ... for laying a duty ... upon every Scots Pint of Beer and Ale ... within the Town of Anstruther Easter ... $15
• [Anno 22, p.351-58]. ... for laying a Duty ... upon every Scots Pint of Ale and Beer ... within the Town of Kinghorn ... $15

• [Anno 23, p.115-35]. ... continuing ... certain Duties upon Malt, Mum, Cyder, and Perry ... $15

• [Anno 24, p.943-51]. ... levying a Duty ... on every Scots Pint of Ale and Beer ... within the Town of Greenock and Baronies of Easter, and Wester Greenock, and Finnart, ... for repairing the Harbour of the said Town ... $15

• [Anno 26, p.3-38]. ... for continuing ... certain Duties upon Malt, Mym, Cyder, and Perry ...; and for enlarging the Time limited ... for subscribing Annuities ... $15
• [Anno 26, p.3-11]. ... laying a Duty ... on every Scots Pint of Ale and Beer, ...within the Town of Paisley, ... for improving the Navigation of the River Cart ... $15
• [Anno 26, p.3-14]. ... laying a Duty ... upon every Scots pint of Ale and Beer ... within the Town and Parish of Preston Pans ... for repairing the Harbour ... $15
• [Anno 26, p.231-38]. ... laying a Duty ... on every Scots Pint of Ale and Beer ... within the Town of Dysart ... for repairing, improving, and preserving the Harbour ... $15

• [Anno 28, p.11-43]. ... certain Duties upon Malt, Mum, Cyder, and Perry ... $15
• [Anno 28, p.87-91]. ... for continuing the Duty ... on every Pint of Ale and Beer ... within the City of Glasgow ... for the Benefit of the said City ... $15

• [Anno 31, p.911-16]. ... for granting to His Majesty certain Sums of Money out of the Sinking Fund ...; for empowering the proper Officers to make forth Duplicates of Exchequer Bills, Tickets, Certificates, Receipts, Annuity Orders, and other Orders, in lieu of such as shall be ... destroyed; and obliging the Retailers of ... Sweets, or, Made Wines, to take out a Wine Licence. $18

• [Anno 32, p.455-56]. ... for further regulating the Power of taking Samples of Foreign Spirituous Liquors by the Officers of Excise; and also for impowering the Traders to take such Samples before the Duties are charged. $15

• [Anno 33, p.107-30]. ... for continuing and granting ... certain Duties upon Malt, Mum, Cyder, and Perry, for the Service of the Year ... $15
• [Anno 33, p.135-36]. ... to continue ... the Prohibition of the Making of Low Wines and Spirits from Wheat, Barley, Malt, or any other Sort of Grain, or from Meal, Flour, or Bran. $15
• [Anno 33, p.187-222]. ... for granting ... several Duties upon Malt; and for raising the Sum of Eight Millions by Way of Annuities and a Lottery ...; and to prevent the fraudulent obtaining of Allowances in the gauging of Corn making into Malt; and for making forth Duplicates of Exchequer Bills, Tickets, Certificates, Receipts, Annuity Orders, and other Orders, lost, burnt or otherwise destroyed. $18
• [Anno 33, p.255-74]. ... for preventing the excessive Use of Spirituous Liquors, by laying additional Duties thereon; for shortening the Prohibition of making Low Wines and Spirits from Wheat, Barley, Malt, or other Grain, and from Meal, Flour, and Bran; for encouraging the exportation of British made Spirits; and for more effectual decuring the Duties payable upon Spirits, and preventing the fraudulent Relanding or Importation thereof. $25
• [Anno 33, p.467-76]. ... for encouraging the Exportation of Rum and Spirits of the Growth, Produce, and Manufacture, of the British Sugar Plantations ..., and of British Spirits made from Melasses. $20

Reign of George III

• [Anno 4, Cap.13]. ... for granting to His Majesty a certain Sum of Money out of the Sinking Fund ...; and for preventing ... the obtaining of Allowances in respect of the Leakage of Wines Imported ...; and for making forth Duplicates of Exchequer Bills, Tickets, Certificates, Receipts, Annuity Orders and other Orders ... destroyed. $18

• [Anno 10, Cap.1]. ... for continuing an Act ... to prohibit ... the Exportation of Corn, Grain, Meal, Malt, Flour, Bread, Biscuit, and Starch, and also the Extraction of Low Wines and Spirits from Wheat and Wheat Flour. $15
• [Anno 10, Cap.10]. ... to permit the Exportation of Malt. $15

• [Anno 11, Cap.1]. ... to continue the Prohibition of the Exportation of Corn, Grain, Meal, Flour, Bread, Bisquit, and Starch; and also the Extraction of Low Wines and Spirits from Wheat and Wheat Flour ...; and also to prohibit the Exportation of Malt ... $18

• [Anno 12, Cap.1]. ... to continue and amend an Act ...to continue the Prohibition of the Exportation of Corn, Grain, Meal, Flour, Bread, Biscuit, and Starch; and also the Extraction of Low Wines and Spirits from Wheat ...; and also to prohibit the Exportation of Malt ... $18
• [Anno 12, Cap.6]. ... for continuing and granting to His Majesty certain Duties upon Malt, Mum, Cyder, and Perry, for the Service of the Year ... (44 pp.) $18

• [Anno 14, Cap.73]. ... extend so much of an Act ... as relates to Distillers of Makers of Low Wines and Spirits from Corn, to every kind of Distiller; and for the more effectual securing of the Revenue of Excise ...; and for ascertaining the Allowance ... to the Manufacturers of Wool and Linen, in respect of the Duties on Soap imported and used in the Woollen and Linen Manufactures. $25

• [Anno 22, Cap.78]. ... to permit Drugs, the Product of Hungary or Germany, to be imported from the Austrian Netherlands, or any Part of Germany, upon Payment of the Single Duty; to allow the Importation of Hungary or German Wines, and organzed Thrown Silk ..., and of Timber ... from any Part of Europe, in Ships ... under the same Sovereign as the Country of which the Goods are the Growth, Produce, or Manufacture. $18

• [Anno 23, Cap.76]. ... for the better preventing Frauds in the landing and removing of Wines ...; and to prevent the relanding of Refined Sugar entered for Exportation, to obtain the Drawback or Bounty. $us

• [Anno 27, Cap.31]. ... for making Allowances to the Dealers in Foreign Wines for the Stock ... in their Possession ... upon which Duties on Importation have been made; and for amending several Laws relative to Revenue of Excise [on Callicoes, Candles, Paper, etc.]. $25
• [Anno 27, Cap.33]. ... to Empower the Commissioners of His Majesty's Revenue to grant Re-payments of certain Duties on Portugal and Spanish Wines ... [Dublin imprint]. $18

• [Anno 31, Cap.1]. ... for granting ... additional Duties upon Worts, Wash, and other Liquors brewed or made in England, for extracting Spirits for Home Consumption; upon Spirits made in Scotland and imported into England; and upon Foreign Spirits ...; and to ... disontinue ... the several Duties payable in Scotland upon Low Wines and Spirits ...; and for better regulating the Exportation of British-made Spirits ...; and for the better Regulation of the making and vending Brittish Spirits. $20
• [Anno 31, Cap.28]. ... to make Compensation to the Officers of the late Wine Licence Office, for the Loss of their Offices. $15

• [Anno 33, Cap.48]. ... to allow the Drawback of Duties ... upon Wines consumed by Admirals, Captains, and other Commissioned Officers, on Board Ships of War in actual Service, and to allow such Ships to be supplied with Tobacco, Duty-free. $25

• [Anno 35, Cap.89]. ... for making perpetual an Act ... to discontinue ... Duties in Scotland upon Low Wines and Spirits, and upon Worts, Wash and other Liquors, there used in the Distilation of Sprits; and for regulating the Exportation ...; to continue so much of an Act ... as permits Sir William Bishop, George Bishop, and Argles Bishop, to carry on the Manufacture of Maidstone Geneva; and to make perpetual the Duties ... upon Worts, Wash, and other Liquors for extracting Spirits for Home Consumption. $20

• [Anno 36, Cap.82]. ... to prevent the Landing of Goods, Wares, and Merchandise, without the Presence of the proper Officer; to authorize ... Customs to convey Wines laying on the Quays to His Majesty's Warehouse ...; and to require Owners of Ships, Vessels, and Boats, licensed by the Admiralty, to give Security to redeliver their Licences, in case any such ... be lost, broken up, or otherwise disposed of. $18

• [Anno 38, Cap.54]. ... to amend several Laws of Excise relating to Coachmakers, Auctioneers, Beer and Cyder exported, Certificates and Debentures, Stamps on Hides and Skins, Drawbacks on Wines and Sweets, and Ale and Beer Licences. $15

• [Anno 39&40, Cap.21]. ... to continue ... an Act ... to prohibit the making of low Wines or Spirits from Wheat, or other sort of Grain, or from Meal, Flour, or Bran, in ... Scotland. $12

• [Anno 39&40, Cap 61]. ... to revive and continue ... Part of an Act ... for reducing the Duties upon Spirits distilled from Melasses or Sugar, or ... on Wort or Wash brewed or made from Melasses or Sugar $12

• [Anno 39&40, Cap.83]. ... for permitting French Wines to be imported ... from the Isles of Guernsey, Jersey, or Alderney, in Bottles or Flasks. (mis-dated "28th June") $22

• [Anno 41, Cap 5]. ... for continuing ... the prohibiting the Exportation, and permitting the Importation, of Corn ... without Payment of Duty; ... the Use of Sugar in the brewing of Beer; to the reducing of Duties upon Spirits ...$12

• [Anno 41, Cap.47]. ... to amend and continue ... an Act passed in Ireland ... for regulating the Trade of a Distiller, and for securing the Duties payable on Home-made Spirits. $15
• [Anno 41, Cap.51]. ... to permit Portugal Wine to be landed and warehoused without Payment of Duties ... $15

• [Anno 43, Cap.103]. ... to permit Portugal Wine to be landed and warehoused in the United Kingdom without Payment of Duties ... $18

• [Anno 43, Cap.156]. ... to enable the Commissioners of His Majesty's Treasury ... to contract for the Purchase of the Duties of Prisage and Butlerage of Wines. $15

• [Anno 44, Cap.14]. ... to amend Two Acts ... for permitting Portugal Wine to be landed and warehoused ...; and to allow Spanish Wine ... $15

• [Anno 44, Cap.49]. ... for granting to His Majesty, until Twelve Months after the Ratification of a Definitive Treaty of Peace, additional Duties of Excise on Wine imported ... $18

• [Anno 45, Cap.45]. ... for making perpetual certain additional Duties or Excise on Wine imported ... and to allow a Drawback of the said Duties to Admirals, Captains, and other Commissioned Officers for Wine consumed on Board His Majesty's Ships of War. $18

• [Anno 45, Cap.67]. ... for granting ... an additional Duty on Spanish Red Wine imported ..." $12

• [Anno 45, Cap.107]. ... for charging ... an additional Duty on Spanish Red Wine, imported into Ireland. $12

• [Anno 46, Cap.44]. ... for carrying to the Consolidated Fund ... the Duties on Wine ... $12

• [Anno 50, Cap.101]. ... confirming an Agreement for the Purchase of the Prisage and Butlerage of Wines in Ireland, entered into by ... Walter Earl of Ormonde and Ossory ... $12

• [Anno 51, Cap.51]. ... abolishing the Duties if Prizage and Butlerage of Wines in Ireland. $12

• [Anno 53, Cap.8]. ... for repealing Duties and Drawbacks on the Importation and Exportation ... of Spanish Red Wines ... $15
• [Anno 53, Cap.8]. ... for repealing Duties and Drawbacks on the Importation and Exportation ... of Spanish Red Wines ... [Edinburgh imprint] $15

• [Anno 53, Cap.34]. ... for ... additional Duties ... on Tobacco and Snuff, and on French Wines. $20

• [Anno 53, Cap.44]. ... allowing a Drawback of the Duties upon Wines consumed by Officers of the Royal Marines ... $15

• [Anno 53, Cap.84]. ... repealing the Duties on the Importation of Wine the Produce of the Cape of Good Hope ... $20

• [Anno 53, Cap 110]. ...to suspend the exportation of Foreign Spirits ... to the Isle of Man ... to permit the Exportation of a limited Quantity of Irish Spirits in lieu thereof ... $15

• [Anno 54, Cap.40]. ... to remove Doubts respecting the Payment of Drawbacks on the Exportation of French Wine ...$12
• [Anno 54, Cap.40]. ... to remove Doubts respecting the Payment of Drawbacks on the Exportation of French Wine ... [Edinburgh imprint] $12

• [Anno 54, Cap.77]. ... to amend an act ... for repealing the Duties payable on the Importation of Wine, the Produce of the Cape of Good Hope ... $18

• [Anno 54, Cap.121]. ... to repeal... Duties of Excise on French Wines imported and Spirits exported from the Warehouses; and authorizing the repayment ... in respect to French Wines found in Dealers Stocks; and ... to repay or remit Duties paid on Liquors lost by accidental Staving before Landing. $22
• [Anno 54, Cap.121]. ... to repeal... Duties of Excise on French Wines imported and Spirits exported from the Warehouses; and authorizing the repayment ... in respect to French Wines found in Dealers Stocks; and ... to repay or remit Duties paid on Liquors lost by accidental Staving before Landing. [Edinburgh imprint] $22

• [Anno 55, Cap.63]. ... to repeal the additional Duty on British-made Wine or Sweets ... $12

• [Anno 55, Cap.110]. ... for charging certain Duties on Sweets or Made Wines in Ireland ... $12

• [Anno 55, Cap 155]. ... to continue ... the Temporary Fourth Part of the Duties payable in Scotland upon Distillers Wash, Spritis, and Licenses ... $12

• [Anno 57, Cap.72]. ... to continue ... Two Acts ... regulating the Trade in Spirits between Great Britain and Ireland reciprocally. $12

• [Anno 57, Cap.111]. ... to susped ... a Part of the Duties on Sweets or Made Wines. $12

• [Anno 59, Cap.89]. ... to continue ... an Act ... for suspending a Part of the Duties on Sweets or Made Wines. $12

Reign of George IV

• [Anno 1, Cap.76]. ... to repeal so much of an Act ... as prohibits the Sale in England of any Spirits not being Spirits of Wine, British Brandy, British Gin or Compounds. $10

• [Anno 3, Cap.18]. ... to repeal the Excise Duty on Malt charged by an Act ..., to allow the said Duty on Malt in Stock, and to make Regulations for better securing the Duties on Malt. $12

• [Anno 3, Cap.30]. ... for reducing, during the Continuance of the present Duty on Malt, the Duty on Malt made from Bear or Bigg only, in Scotland. $18

• [Anno 5, Cap.54]. ... to repeal the Duties on Licences to brew and retail Beer, Spirituous Liquors, and Foreign Wine ... and to amend the Laws of Excise relating to ... Brewers and Retailers of Beer. $20

• [Anno 6, Cap.37]. ... to provide for the future Assimilation of the Duties and Excise upon Sweets or Made Wines, upon Mead and Metheglin, upon Vinegar, and upon Cyder and Perry, in Great Britain and Ireland ... $15

Reign of William IV

• [Anno 1&2, Cap.30]. ... to equalize the Duties on Wine. $10

• [Anno 4&5, Cap.77]. ... for repealing Duties on Starch, Stone Bottles, Sweets or Made Wines, Mead or Metheglin, and on Scaleboard made from Wood. $12

• [Anno 5&6, Cap.39]. ... to exempt certain Retailers of Spirits to a small Amount from the additional Duties on Licences; and to discontinue the Excise Survey on Wine, and the Use of Permits for the Removal thereof. $10

• [Anno 6&7, Cap.38]. ... to amend and Act ... to amend the Laws relaing to Excise Licences, and to the Sale of Wine, Spirits, Beer, and Cider by Retail in Ireland. $18

Reign of Victoria

• [Anno 17&18, Cap.27]. ... for granting certain additional Rates and Duties for Excise. $15
• [Anno 17&18, Cap.28]. ... to alter and amend certain Duties of Customs. $10

• [Anno 17&18, Cap.29]. ... to alter the Duties of Customs on Sugar, Molasses, and Spirits. $8

• [Anno 17&18, Cap.79]. ... for further regulating the Sale of Beer and other Liquors on the Lord's Day. $15

• [Anno 17&18, Cap.89]. ... to amend the Laws for the better Prevention of the Sale of Spirits by unlicensed Persons, and for the Suppression of illicit Distillation, in Ireland. $15

• [Anno 18&19, Cap.38]. ... to allow Spirit of Wine to be used Duty-free in the Arts and Manufactures ... $15

• [Anno 18&19, Cap.62]. ... to amend an Act ... to amend the Laws for the better Prevention of the Sale of Spirits by unlicensed Persons and for the Suppression of illicit Distillation in Ireland. $12

• [Anno 23, Cap.27]. ... for granting ... certain Duties on Wine Licences and Refreshment Houses, and for regulating the licensing of Refreshment Houses and the granting of Wine Licences. [Later ammendments noted.] $22

• [Anno 23&24, Cap.113]. ... to grant Duties of Excise on Chicory, and on Licences to Dealers in Sweets or Made Wines; also to reduce the Excise Duty on Hops and the Period of Credit ... on Malt and Hops respectively; to repeal the Exemption from Licence Duty of Persons dealing in Foreign Wine and Spirits in Bond ... [Later amendments noted.] $12

• [Anno 24&25, Cap.42]. ... to continue the Duties levied on Coal and Wine by the Corporation of London. $8

• [Anno 26&27, Cap.46]. ... for further continuing and appropriating the London Coal and Wine Duties. $8

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