THE GIN ACT, 1736.
Whereas the excessive drinking of spirituous liquors by the common people tends not only to the destruction of their health, and the debauching of their morals, but to public ruin:
For remedy thereof—
Be it enacted, that from the 29th September no person shall presume, by themselves or any others employed by them, to sell or retail any brandy, rum, arrack, usquebaugh, geneva, aqua vitæ, or any other distilled spirituous liquors, mixed or unmixed, in any less quantity than two gallons, without first taking out a licence for that purpose within ten days at least before they sell or retail the same; for which they shall pay down £50, to be renewed ten days before the year expires, paying the like sum; and in case of neglect to forfeit £100; such licences to be taken out within the limits of the penny post at the chief office of excise, London, and at the next chief office of excise for the country. And be it enacted, that for all such spirituous liquors as any retailers shall be possessed of on or after the 29th September, 1736, there shall be paid a duty of 20s. per gallon, and so on in proportion for a greater or lesser quantity above all other duties charged on the same.
The collecting the rates by this Act imposed to be under the management of the commissioners and officers of excise by all the excise laws now in force (except otherwise provided by this Act); and all monies arising by the said duties or licences for sale thereof shall be paid into the receipt of his majesty’s exchequer, distinctly from other branches of the public revenue; one moiety of the fines, penalties and forfeitures to be paid to his majesty and successors, the other to the person who shall inform on any one for the same.
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1. Work and Wages. Prof. J. E. Thorold Rogers.
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