Chap. 0010 AN ACT TO ENCOURAGE THE MANUFACTURE & CONSUMPTION OF STRONG BEER, ALE & OTHER MALT LIQUORS.

Whereas the manufacture of strong beer, ale and other malt liquors icill promote the purposes of husbandry and commerce, by encouraging the growth of such materials as

are peculiarly congenial to our soil and climate and by producing a valuable article of exportation; And whereas the wholesome qualities of malt liquors greatly recommend them to general use, as an important means of preserving the health of the citizens of this Commonwealth and of preventing the pernicious effects of spirituous liquors: -

Be it therefore enacted by the Senate and House of Representatives in General Court assembled & by the authority of the same, that all brew houses, wherein shall be made and produced for sale annually, a quantity of strong beer or ale not less than one hundred barrels of thirty one and an half gallons each, beer measure, with the utensils employed in such brew houses and the immediate dependencies thereof, also all monies and stock of every kind employed and improved in such brew houses, with the strong beer, ale & other malt liquors which shall be there made and produced for sale as aforesaid, with the faculty or annual profit of such manufacture, shall be, and they hereby are exempted from all taxes and duties of every kind, for the term of five years next after the passing of this Act.

And be it further enacted, that all brewers or others who shall be owners or occupiers of such brew houses, shall as soon as may be after the passing of this Act, and afterwards at least once in every year, produce to the several assessors of the towns and districts wherein such brew houses shall be situate, satisfactory evidence of the quantities of beer or ale made in their said houses, respectively, for one year then next preceding, in order that they may have the benefit of the exemption aforesaid.

June 22, 1789.