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A duty (tax) of Two Pennies Scots per Scots pint of beer was placed on all beer brewed or sold within various towns in Scotland between the 1700s and the early 1800s. It was used to fund various local needs.
Two pennies Scots was equivalent to one-sixth of a penny Sterling. Adjusting for inflation, that is equivalent to £0.27 in 2025.
A Scots pint was equivalent to about three imperial pints or 1.7 litres of beer.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer, brewed for Sale, vended, or sold, within the Town and Barony of Alloa, in the County of Clackmannan, and also a Duty of Anchorage for Ships and Vessels anchoring in the Harbour of the said Town, for repairing the Pier of the said Harbour.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer which shall be brewed for Sale, brought into, vended, tapped, or sold, within the Town of Aberbrothock, and Liberties thereof.
An Act for continuing an Act passed in the Eleventh Year of His late Majesty King George the Second, intituled, "An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer which shall be brewed for Sale, brought into, vended, tapped, or sold, within the Town of Aberbrothock, and Liberties thereof."
An Act for continuing the Term of Two Acts made in the Eleventh Year of the Reign of His late Majesty George the Second, and the Third Year of the Reign of His present Majesty, for laying a Duty of Two Pennies Scots, or One-sixth Part of a Penny Sterling, upon every Scots Pint of Ale, and Beer, which shall be brewed for Sale, brought into, vended, tapped, or sold within the Town of Aberbrothock, and Liberties thereof.
An Act to continue several Acts for granting a Duty of Two Pennies Scots upon Ale and Beer brewed in the Town of Aberbrothock, in the County of Forfar.
An Act to continue several Acts for granting a Duty of Two Pennies Scots upon Ale and Beer brewed in the Town of Aberbrothock, in the County of Forfar.
An Act for the further continuing the Duties granted by an Act passed in the Parliament of Scotland, in the Year One Thousand Six Hundred and Ninety-five, and continued by an Act passed in the Year One Thousand Seven Hundred and Seven, for paying off the Debts of the Town of Aberdeen, and for other public Uses of the said Town.
An Act for laying a Duty of Two Pennies Scots upon every Scots Pint of Beer and Ale, which shall be sold or vended, brewed, brought in, or tapped for Sale, within the Town of Anstrather Easter and Liberties thereof.
An Act to continue the Term of an Act, made in the Twenty-second Year of the Reign of His late Majesty King George the Second, for laying a Duty of Two Pennies Scots upon every Scots Pint of Beer and Ale which shall be sold or vended, brewed, brought in, or tapped, for Sale, within the Town of Anstruther Easter, and Liberties thereof.
An Act for laying a Duty of Two Pennies Scots, or a Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Burrowstouness and Liberties thereof, in the County of Linlithgow, for repairing the Harbour of the said Town.
An Act for continuing the Duty of Two Pennies Scots, or a Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer, which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Burrowstounness and Liberties thereof, in the County of Linlithgow; and for extending the same over the Parish of Burrowstounness; for repairing the Harbour of the said Town; and for other Purposes therein mentioned.
An act to continue the term and enlarge the powers of two acts, made in the seventeenth year of the reign of his late majesty King George the Second, and the seventh year of the reign of his present Majesty,[z] for continuing the duty of two pennies Scots, or a sixth part of a penny sterling, upon every Scots pint of ale and beer, which shall be brewed for sale, brought into, tapped, or sold, within the town of Borrowstounness and liberties thereof, in the county of Linlithgow, and for extending the same over the parish of Borrowstounness; for repairing the harbour of the said town, and for other purposes therein mentioned.
An Act to continue the Term and enlarge the Powers of several Acts for imposing and continuing a Duty of Two Pennies Scots, or the Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer which shall be brewed for Sale, brought into, tapped or sold within the Town of Borrowestowness and Liberties thereof, in the County of Linlithgow, and for extending the same over the Parish of Borrowestowness; for repairing the Harbour of the said Town; and for other Purposes therein mentioned.
An Act for laying a Duty of Two Pennies Scotts, or one Sixth Part of a Penny Sterling, upon every Scotts Pint of Beer or Ale vended or sold within the Town of Bruntisland and Liberties thereof, for increasing the public Revenue of the said Town; and for other Purposes therein mentioned.
An Act for reviving and continuing an Act passed in the Sixth Year of the Reign of His late Majesty King George the First, intituled, "An Act for laying a Duty of Two Penny Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Beer or Ale vended or sold within the Town of Bruntisland, and Liberties thereof, for increasing the public Revenue of the said Town, and for other Purposes therein mentioned."
An Act for continuing Two Acts, made in the Sixth Year of the Reign of King George the First,[d] and in the Twentieth Year of the Reign of His late Majesty,[e] for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling upon every Scots Pint of Beer or Ale, vended or sold within the Town of Burntisland and Liberties thereof, for encreasing the publick Revenue of the said Town; and for other Purposes therein mentioned.
An Act for continuing Three Acts, of the Sixth Year of King George the First, in the Twentieth Year of King George the Second, and in the Seventeenth Year of His present Majesty, for laying a Duty of Two Pennies Scots, or One sixth Fart of a Penny Sterling, upon every Scots Pint of Beer or Ale vended or sold within the Town of Burntisland, and Liberties thereof, in the County of Fife, and for increasing the Publick Revenue of the said Town.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, on every Scots Pint of Ale, Porter, or Beer, brewed for Sale, or vended, within the Town and Parish of Dalkeith.
An Act for continuing the Term and Powers of an Act made in the Thirty-third Year of the Reign of His late Majesty King George the Second, intituled, "An Act for laying a Duty of Two Pennies Scots, or One-sixth Part of a Penny Sterling, on every Scots Pint of Ale, Porter or Beer brewed for Sale, or vended within the Town and Parish of Dalkeith."
An Act to continue and render more effectual certain Acts for laying a Duty of Two Pennies Scots, or One sixth Part of a Penny Sterling, on every Scots Pint of Ale or Beer brewed for Sale or vended within the Town and Parish of Dalkeith, for the Purposes therein mentioned.
An act for laying a duty of two pennies Scots, or one sixth part of a penny sterling, upon every pint of ale or beer that shall be vended or sold within the town of Dumfries, and privileges thereof, for paying the debts of the said town, and for building a church, and making a harbour there.
An Act for continuing an Act passed in the Third Year of the Reign of His late Majesty King George the First, for laying a Duty of Two Pennies Scots, or one Sixth Part of a Penny Sterling, on every Pint of Ale or Beer, that shall be vended or sold within the Town of Dumfries, and Privileges thereof, for paying the Debts of the said Town; and for building a Church, and making a Harbour there; and for laying a Duty on the Tonnage of Shipping, and a Duty on Goods imported and exported into and out of the Port of the said Town, for the better repairing of the said Harbour.
An Act for continuing and rendering more effectual an Act, passed in the Tenth Year of His late Majesty King George the Second, intituled, "An Act for continuing an Act passed in the Third Year of the Reign of His Majesty King George the First, for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, on every Pint of Ale or Beer that shall be vended or sold within the Town of Dumfries and Privileges thereof, for paying the Debts of the said Town; and for building a Church, and making a Harbour there;" and for laying a Duty on the Tonnage of Shipping, and a Duty on Goods imported and exported into and out of the Port of the said Town, for the better repairing of the said Harbour.
An Act for continuing and amending several Acts, made in the Third Year of the Reign of King George the First, the Tenth Year of the Reign of King George the Second, and the Second Year of the Reign of His present Majesty, for laying a Duty of Two Pennies Scots, or One-sixth Part of a Penny Sterling, on every Pint of Ale or Beer, that shall be vended, or sold, within the Town of Dumfries and Privileges thereof; for paying the Debts of the said Town, and for building a Church and making a Harbour there, and for laying a Duty on the Tonnage of Shipping, and a Duty on Goods imported and exported into and out of the Port of the said Town, for the better repairing of the said Harbour; and for paving, cleansing, lighting, and watching the Streets and other Public Places within the said Town, and widening the Streets where necessary, and removing and preventing Nuisances therein.
An Act for continuing several Acts for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, on every Pint of Ale, Beer or Porter, that shall be Tended or sold within the Town of Dumfries and Privileges thereof.
An Act for laying a Duty of Two Pennies Scotts, or One Sixth Part of a Penny Sterling, upon every Pint of Ale or Beer that shall be vended or sold within the Town of Dunbar, for improving and preserving the Harbour, and repairing the Town House, and building a School, and other Public Buildings there, and for supplying the said Town with fresh Water.
An Act for continuing an Act passed in the Fifth Year of the Reign of His late Majesty King George the First, intituled, "An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Pint of Ale or Beer that shall be vended or sold within the Town of Dunbar, for improving and preserving the Harbour, and repairing the Town House, and building a School and other Public Buildings there, and for supplying the said Town with fresh Water."
An Act to continue an Act passed in the Tenth Year of the Reign of His late Majesty King George the Second, for continuing an Act passed in the Fifth Year of the Reign of His late Majesty King George the First, intituled, "An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Pint of Ale or Beer that shall be vended or sold within the Town of Dunbar; for improving and preserving the Harbour, and repairing the Town-house, and building a School and other public Buildings there; and for supplying the said Town with fresh Water."
An Act for continuing the Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Pint of Ale and Beer that shall be vended or sold within the Town of Dundee, and Privileges thereof, for paying the public Debts of the said Town, repairing the Harbour there, and for other Purposes therein mentioned.
An Act for enlarging the Term and Powers granted by Two Acts of Parliament, for laying a Duty of Two Penny Scots upon every Pint of Ale and Beer brewed and vended within the Town of Dundee, and the Liberties and Suburbs thereof, for the Purposes in the said Acts and this present Act mentioned.
An Act for enlarging the Term and Powers granted by Three Acts of Parliament, for laying a Duty of Two Pennies Scots upon every Pint of Ale and Beer brewed and vended within the Town of Dundee, and the Liberties and Suburbs thereof, for the Purposes in the said Acts mentioned.
An Act for enlarging the Term and Powers granted by several Acts for laying a Duty of Two Pennies Scots upon every Pint of Ale and Beer brewed and vended within the Town of Dundee, and the Liberties and Suburbs thereof.
An Act for enlarging the Term and Powers granted by several Acts for levying a Duty of Two Pennies Scots upon every Pint of Ale and Beer brewed or vended within the Town of Dundee, and the Liberties and Suburbs thereof, and for amending the said Acts.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, on every Scots Pint of Ale and Beer, which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Dysart and Liberties thereof, and all Places adjacent, lying within Three Hundred Yards of the Boundaries of the said Liberties, for the repairing, improving, and preserving, the Harbour of the said Town.
An act for continuing the duty of two pennies Scots, or one sixth part of a penny sterling, on every pint of ale and beer that shall he 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.
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 Pennies Scots 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.
An Act for enlarging the Term granted by Two several Acts of the Third and Ninth Years of His late Majesty's Reign, for continuing the Duty of Two Pennies Scots 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.
An act for further continuing for thirty-eight years the term granted by an act of the twenty-fifth year of the reign of his late majesty King George the Second, for continuing the duty of two pennies Scots upon every pint of ale and beer sold in the city of Edinburgh, and places adjacent, for the purposes therein mentioned; and for explaining and amending the said act.
An Act for altering and amending several Acts in regard to the Duty of Two Pennies Scots upon every Pint of Ale and Beer sold in the City of Edinburgh and Places adjacent.
An Act for laying a Duty of Two Pennies Scots, or one Sixth Part of a Penny Sterling, upon every Scots Pint of Ale or Beer that shall be brewed for Sale, vended, or tapped, within the Town of Elgin, and Privileges thereof, for paying the public Debts of the said Town, and for other the Purposes therein mentioned.
An Act for the continuing the Duty of Two Pennies Scots, or One Sixth of a Penny Sterling, on every Pint of Ale and Beer that shall be vended or sold within the City of Glasgow and Privilege thereof, for the Benefit of the said City.
An Act for vesting in His Majesty an Imposition of Two Pennies Scots upon all Ale and Beer brewed and sold in the City of Glasgow and Privileges thereof, for satisfying the Damages and Losses which Daniel Campbell Esquire lately suffered in a Riot there.
An Act for continuing the Duty of Two Pennies Scots, or One Sixth of a Penny Sterling, on every Pint of Ale and Beer that shall be vended or sold within the City of Glasgow; and for extending the same over the Villages of Gorbells and Port Glasgow, and Privileges thereof, for the Benefit of the said City and Villages.
An Act for continuing, and rendering more effectual, an Act passed in the Ninth Year of the Reign of His present Majesty, intituled, "An Act for continuing the Duty of Two Pennies Scots, or One Sixth of a Penny Sterling, on every Pint of Ale and Beer that shall be vended or sold within the City of Glasgow; and for extending the same over the Villages of Gorbells and Port Glasgow, and Privileges thereof, for the Benefit of the said City and Villages."
An act for continuing for thirty-eight years, and rendering more effectual an act passed in the twenty-eighth year of the reign of his late Majesty, for continuing the duty of two pennies Scots, of one sixth part of a penny sterling, on every pint of ale and beer vended or sold within the city of Glasgow and village of Gorbals, and liberties and privileges thereof.
An Act for levying a Duty of Two Pennies Scots, or a Sixth Part of a Penny Sterling, on every Scots Pint of Ale and Beer, which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Greenock, and Baronies of Easter and Wester Greenock and Finnart, and Liberties thereof, in the County of Renfrew, for repairing the Harbour of the said Town, and for other Purposes therein mentioned.
An Act for laying a Duty of Two Pennies Scotts, or One Sixth Part of a Penny Sterling, upon every Pint of Ale or Beer that shall be vended or sold within the Town of Inverness, and Privileges thereof, for paying the Debts of the said Town; and for building a Church, and making a Harbour there.
An Act for continuing the Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, on each Pint of Ale and Beer that shall be vended or sold within the Town of Inverness and Privileges thereof, for paying the Debts of the said Town; and other Purposes therein mentioned.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer brewed or brought into and sold within the Town of Irvine and Liberties thereof; and for laying a Duty of One Penny Sterling upon every Ton, or Ten Horse-loads, of Coals carried to the Harbour of the said Town, and shipped there for Transportation.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale or Beer that shall be brewed for Sale, vended, or tapped, within the Town of Jedburgh, and Privileges thereof, for paying the public Debts of the said Town, and for supplying the same with fresh Water; and for other Purposes therein mentioned.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale, Porter, and Beer, which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Kelso in the Shire of Roxburgh, for finishing a Bridge cross the River Tweed; and for other Purposes therein mentioned.
An Act for continuing the Term and Powers of an Act, made in the Thirty-second Year of the Reign of His late Majesty King George the Second, intituled, "An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale, Porter and Beer, which shall be brewed for Sale, brought into, tapped or sold, within the Town of Kelso, in the Shire of Roxburgh, for finishing a Bridge cross the River Tweed; and for other Purposes therein mentioned."
An Act for continuing and enlarging the Term and Powers of Two several Acts, of the Thirty-second Year of the Reign of His late Majesty, and of the Twentieth Year of His present Majesty, charging a Duty of Two-pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale, Porter, and Beer, brewed for Sale, brought into, tapped, or sold, within the Town and Parish of Kelso, in the County of Roxburgh, for the Purposes therein mentioned.
An Act for continuing and enlarging the Term and Powers of several Acts passed in the Thirty second Year of the Reign of King George the Second, and the Twentieth and Forty second Years of His late Majesty King George the Third, charging a Duty of Two Pennies Scots, or One sixth Part of a Penny Sterling, upon every Scots Pint of Ale, Porter and Beer brewed for Sale, brought into, tapped or sold within the Town and Parish of Kelso in the County of Roxburgh, for the Purposes therein mentioned.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer, which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Kinghorn and Liberties thereof.
An Act to continue an Act, made in the Twenty-second Year of the Reign of His late Majesty King George the Second, for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Kinghorn, and Liberties thereof.
An Act to revive and continue the Term and enlarge the Powers of Two Acts, of the Twenty-second Year of His late Majesty, and the Fourteenth Year of His present Majesty, for laying a Duty of Two Pennies Scots, or One sixth Part of a Penny Sterling, upon every Scots Pint of Ale or Beer brewed for Sale, brought into, tapped, or sold in the Burgh of Kinghorn, in the County of Fife.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer, which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Kircaldy, and Liberties thereof.
An Act to continue and render more effectual an Act made in the Fifteenth Year of His present Majesty's Reign, intituled, "An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer, which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Kirkcaldy, and Liberties thereof."
An Act to continue two Acts made in the Fifteenth and Thirty-first Years of the Reign of His late Majesty King George the Second, for laying a Duty of Two Pennies Scots, or One-sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Kirkcaldy and Liberties thereof.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer brewed and sold within the Town of Linlithgow and Liberties thereof, in the County of West Lothian, for paying the Debts of the said Town; and other Purposes therein mentioned.
An Act for continuing a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer brewed and sold within the Town of Linlithgow, and Liberties thereof, in the County of West Lothian, for paying the Debts of the said Town, and other Purposes therein mentioned.
An Act for laying a Duty of Two Pennies Scotts, or one Sixth Part of a Penny Sterling, upon every Pint of Ale or Beer that shall be vended or sold within the Town of Montrose and Privileges thereof, for supplying the said Town with fresh Water; and for other Purposes therein mentioned.
An Act for enlarging the Term and Powers granted by an Act passed in the Sixth Year of the Reign of His late Majesty King George the First, intituled, "An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Pint of Ale or Beer that shall be vended or sold within the Town of Montrose, and Privileges thereof, for supplying the said Town with fresh Water;" and for other Purposes therein mentioned.
An Act for continuing Two Acts, made in the Sixth Year of King George the First, and in the Seventh Year of His late Majesty, for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Pint of Ale or Beer that shall be vended or sold within the Town of Montrose and Privileges thereof, for supplying the said Town with Fresh Water; and for other Purposes therein mentioned.
An act for enlarging the term and powers of three several acts, made in the sixth year of the reign of his majesty King George the First, in the seventh year of the reign of his late Majesty, and in the ninth year of the reign of his present Majesty, for laying a duty of two pennies Scots, or one sixth part of a penny sterling, upon every pint of ale, or beer, vended or fold within the town of Montrose and privileges thereof, for supplying the said town with fresh water, and for other purposes therein mentioned.
An Act for enlarging the Term and Powers of several Acts for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, upon every Pint of Ale or Beer vended or sold within the Town of Montrose, and Privileges thereof; for supplying the said Town with Fresh Water; and for other Purposes therein mentioned.
An Act for laying a Duty of Two Pennies Scots, or One Sixth Part of a Penny Sterling, on every Scots Pint of Ale and Beer, which shall be brewed for Sale, brought into, tapped, or sold, within the Town of Paisley and Liberties thereof, in the County of Renfrew, for improving the Navigation of the River Cart; and for other Purposes.
An Act for laying a Duty of Two Pennies Scotts, or one Sixth Part of a Penny Sterling, upon every Scotts Pint of Beer and Ale that shall be vended or sold within the Town of Pittenweem and Liberties thereof, for repairing the Harbour there; and for maintaining other public Works of the said Town.
An act for continuing for thirty-eight years, and rendering more effectual several acts for charging a duty of two pennies Scots (or one sixth part of a penny sterling) on every pint of ale and beer vended or sold within the towns of Port Glasgow and Newark, and privileges thereof.
An Act for laying a Duty of Two Pennies Scots, or a Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer, which shall be brewed for Sale, brought into, tapped, or sold, within the Town and Parish of Preston Pans, in the Shire of East Lothian, otherwise Haddingtoun, for repairing the Harbour of the said Town; and for other Purposes therein mentioned.
An Act for enlarging the Term granted by an Act made in the Twenty-sixth Year of His present Majesty's Reign, intituled, "An Act for laying a Duty of Two Pennies Scots, or a Sixth Part of a Penny Sterling, upon every Scots Pint of Ale and Beer, which shall be brewed for Sale, brought into, tapped, or sold, within the Town and Parish of Preston Pans, in the Shire of East Lothian, otherwise Haddingtoun, for repairing the Harbour of the said Town; and for other Purposes therein mentioned."
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