Edinburgh Beer Duties Act 1722
| Jurisdiction | UK Non-devolved |
| Citation | 1722 c. 14 |
(9 Geo. 1) C A P. XIV. Anno Regni Georgii Regis Magn Britanni, Franci & Hiberni, nono.
An Act for enlarging the Term granted by an Act made in the third Year of his Majesty's Reign, (for continuing the Duty of two PenniesScots upon every Pint of Ale and Beer sold in the City of Edinburgh , for the Purposes therein mentioned; and for discontinuing Payment of the Petty Port Customs there) and for making the said Act more effectual.
'I. W H E R E A S the City ofEdinburgh , being the Metropolis and Seat of the Government of Scotland , was thereby subject to all the Alterations and Changes of the State; and whereas the said City hath, ever since the Reformation, been remarkably zealous in supporting and defending the Protestant Interest, and thereby, and by other inavoidable Occasions, was involved in very considerable Debts, far exceeding what the common Revenue of the said Towncould discharge; therefore to enable them to pay off there Debts, and for other Purposes, an Act was past in the Parliament ofScotland of the thirteenth of June one thousand six hundred and ninety-three, giving to the said Town of Edinburgh , and Community thereof, and to the Magistrates and Town-Councilof the same, and their Successors in Office, for their Use and Behoof, an Imposition of two PenniesScots (over and above the King's annexed Excise, and additional Excise imposed in that Session of Parliament) upon the Pint of all Ale and Beer, either brewed, brought in or vended, tapped, and sold within the said Town and Suburbs, and Liberties thereof, viz. Canon-gate, South and North Leith Westport, Potterow and Pleasants , and the other Pertinents, to be paid to the said Town, Magistrates and Council thereof, by the Brewers, Venders, Sellers and Tapsters of the said Ale or Beer, during the Space of fifteen Years and further, not exceeding the Space of thirty Years, commencing from the first of July one thousand six hundred and ninety-three, to be paid, uplifted and collected weekly, monthly and quarterly or otherwise, as the Magistrates and Town-Council should think fit to prescribe and order; excepting only from the said Act all such Ale and Beer, as should be brewed in the Country without the Liberties of the said City, by Heritors or Proprietors on their own Lands, and brought in by them (during the Time they actually inhabited in the said Town) to be consumed and made use of for their own Use and the Use of their Families only; and also excepting all Ale and Beer vended within the Precincts of Holyrood House and Castle of Edinburgh from the said Impositions: And whereas since the Union there hath been a gradual, but very sensible Decrease and Decay of the Revenues of the said City, and that several of their publick Works, which were highly necessary to be carried on and finished for the Service of the said City, had been very much neglected, and could not be carried on without a considerable Sum of Money: And whereas the said City was so far from being able, at their own Expence, and out of their proper Revenues, to carry on and finish the same, that the Debts owing by them were considerably increased, partly occasioned by the late unnatural Rebellion; therefore by an Act of the third Year of his present Majesty's Reign, intituled, Scots,or one sixth Part of a Penny Sterling, on every Pint of Ale and Beer that shall be vended or sold within the City of Edinburgh, and Privileges thereof, for the Benefit of the said City; and for discontinuing the Payment of the Dues commonly called the Petty-Port Customs at Edinburgh, during the Continuance of this Act , the said Duty and Duties so imposed by the before recited Act of the Parliament of Scotland are further continued and made payable to the Provost, Magistrates and Council of the said City of Edinburgh for the Time being, and their Successors, for the Use and Behoof of the said Town, for and during the full Term of nineteen Years, to be collected and levied in the same Manner, as the same was, by the said Act of Parliament in Scotland , limited and appointed, and the Money arising thereby was directed to be applied and disposed of to the Uses following, viz. for renewing the Water-Pipes, and helping the Conduits, which carry Water to the Town, for enlarging the Harbour and deepning the Channel of Leith , for building a new Key at Leith , for settling an annual Fund of three hundred Pounds towards employing and maintaining the Poor of Edinburgh and adjacent Counties, from and after the first of July one thousand seven hundred and eighteen, for settling a Salary on the Professor of Law in the University of Edinburgh , and his Successors in Office, not exceeding one hundred Pounds per Annum , commencing from the eleventh of November one thousand seven hundred and seventeen, for rebuilding the City-Walls, and causeying the Highways leading to the said City, for building two new Churches, and settling Stipends for the Ministers thereof, and for two French Ministers, for paying and applying four hundred and fifty-two Pounds annually, in Aid of the Deficiency of the present ordinary Revenue of the Town, and for Payment of the whole Debts of the said City, that shall be due and owing on the first ofJuly one thousand seven hundred and eighteen, other than the Debts provided for and to be discharged by the Duty arising by the Act of Parliament of Scotland , with a Power to the said Magistrates and Council of the said City, to borrow Money for the better enabling them to carry on the several Purposes in the said Act mentioned, and for securing the Repayment thereof, to assign over the said Duty or any Part thereof, for the Whole or Part of the Term by the said Act granted: And whereas the Magistrates and Council of the said City, agreeable to the said last recited Act of Parliament, have at very great Expence collected the Springs, renewed the Pipes which convey Water to the Town, rebuilt the Fountains in the High-Street, in the most approved and advantageous Manner, have begun to enlarge the Harbour of Leith , and deepen its Channel, have built six hundred Foot of a Key there, of very sufficient Workmanship, have built one of the two new Churches, have made a large Provision of Causey-Stones, and other Materials for paving their whole High-Streets and Ways leading to their City, have made a good Highway from their City to their Port of Leith , have built and repaired a large House, for accommodating the Poor to be employed in Manufacture; for performing whereof, and for Payment of the Interest of their Capital Debts due on the said first of July one thousand seven hundred and eighteen, and for satisfying the other annual Payments directed by the said last recited Act of Parliament as aforesaid, they have borrowed Money: And whereas though all the Money borrowed upon the Security of the said Grant has been duly and regularly applied to the several Uses, Intents and Purposes in the said last recited Act mentioned and directed, yet the same, with what further the said Grantfor the Term aforesaid may produce, will not be sufficient to answer the said Purposes, and enable the said Magistrates and Council to carry on and finish the said Designs to Perfection; so that unless the said Duty is further continued in order to raise more Money, great Part of what has already been laid out will be entirely lost, and the Intention of the said last recited Act in a great Measure frustrated, which would be a very great Prejudice to the whole united Kingdom: And whereas it will be greatly for the Interest of the said City and adjacent Country, that not only the several Designs already begun, be carried on and finished, but that the several other Purposes herein before mentioned, be carried on and finished, which would not only be of great Service for beautifying and for the Ornament of the said City, but will contribute much to the Preservation of the Health of the Inhabitants, and otherways be of great Advantage: And whereas it is impracticable either to finish what is already begun, or carry on these other advantageous Views and Purposes now intended, but by continuing the Payment of the said Duty for a longer Term: And whereas a great many Brewers have of late retired out of the City's Liberties, and erected Breweries in the Confines thereof, in order to elude the Payment of this Duty, and to the great Prejudice of the City otherways: And whereas for the Encouragement of Breweries within the said City ofEdinburgh , and preserving an Equality of Trade betwixt the Brewers in the said City and the Brewers in some of the adjadent Parishes, and to prevent Frauds by importing Ale brewed in the said adjacent Parishes without paying the said Duty, it will be necessary to extend the said Duties, and subject the several Brewers within the Parishes of Saint Cuthberts the Canon-Gate , and South and North Leith , to the Payment of the like Duties, as the Brewers within the said City and Suburbs thereof: Wherefore your Majesty's most dutiful and loyal Subjects, the Provost, Magistrates and Council of the said City of Edinburgh , in Behalf of themselves and the Community of the said City, and the Heritors and Freeholders of the Shire of Edinburgh , do most humbly beseech your Majesty, that it may be enacted,' And be it enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That such and the like Rates, Duties and Impositions, as are by the said last in Part recited Act of Parliament of the third Yearof his present Majesty's Reign, laid, granted and imposed upon all Ale and Beer brewed, brought in, vended, tapped or sold, within the said City ofEdinburgh , Suburbs and Liberties thereof, shall from and after the Commencement of the said Term by the said Act granted, be raised, levied, collected, paid and made payable to the said...
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