Examination questions on excise duties

Manuscript volume concerning the fraudulent activities of maltsters and distillers, [1860], including tables of inspections made by postmasters in Kingston and Surbiton Common, London, from 1838 to 1844, investigating frauds by distillers, with reports on hypothetical cases of fraud, one dated 1861, and what appear to be copies of answers to examination questions. This section includes printed Regulations respecting the entry of premises subject to the survey of the excise (Excise Office, London, 1835). Inserted are a number of loose sheets, 1859-1865, including a lists of examination questions on the control of disilleries which were set in an examination at Somerset House, notes on duties and law relating to the Excise, as well as a letter from J Williams dated 31 Jan 1863 and giving 'the particulars of the late examination'.

Excise are inland duties levied on articles at the time of their manufacture, notably, alcoholic drinks, but have also included salt, paper and glass. In 1643 a Board of Excise was established by the Long Parliament, to organize the collection of duties in London and the provinces. Excise duty was settled by statute despite widespread aversion in 1660. A permanent board of Excise for England and Wales was established in 1683 with separate boards for Ireland in 1682 and Scotland in 1707.

Single item.

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Bought from Jabez Elliott in 1964.

Collection level description.

12½" x 8". Bound in vellum.

Compiled by Sarah Aitchison as part of the RSLP AIM25 Project.

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