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Beer and excise

Author: Richard Unger

Unless otherwise stated -.99 is used to indicate missing data in a number of the files.

* Amsterdam 1570-1606
Register van de ontvangsten en de uitgaven van de stad Amsterdam 1570-1663
Figures in pounds, shillings, pence, myten flemish rounded to nearest pound up to 1580 & thereafter rounded to nearest guilder excise on beer brewed inside the town.
Quarters are: Feb, Mar, Apr; May, Jun, Jul; Aug, Sep, Oct; Nov, Dec, Jan so start with 2 Feb
(Indication that a brouwte = 30 tonnen in 1570)
Source: G.A. Amsterdam archief van de thesaurieren ordinaris, 'Rapiamus'

The datafile: spreadsheet (.xls, 17 Kb)

* Amsterdam 1680-1799
Amsterdam brewers
After 1706, year goes from Feb. To Feb.; the first year is used.
Column 1 © Number of waterschuiten
Column 2 © Average number of waterschuiten per brewer
Column 3 © Total income from the Amsterdam beer impost
Column 4 © Average of previous paid per brewer
Column 5 © Number of brewers
Source: C. C. J. Gronloh, De brouwerij in Amsterdam van 1700 tot 1800, scriptie, Economisch-Historisch Seminarium, Universiteit van Amsterdam, #117, 1936, unpublished pages 28-31

The datafile: spreadsheet (.xls, 24 Kb)

* Arnhem 1353-1427
Value is in pounds
Column 1© Hoppencisen, gross
Column 2© Hoppencisen, net
Column 3© Vinicopio cervisie
Column 4§ Vinicopio hoppenum
Column 5© De nove assyse cervisie
Column 6© Ex fermento
Column 7© Total
Source: W. Jappe Alberts, ed. De stadsrekeningen van Arnhem, 4 Vols. Groningen: J.B. Wolters, 1967©78
Vol. I 1353©1377 - Vol. II 1377©1401 - Vol. III 1402©1420 - Vol. IV 1420©1427

The datafile: spreadsheet (.xls, 22.5 Kb)

* Delft 1646-1806
Rekeningen van der Thesaurier der Stad Delft
Assumed all payments are in guilders
1 = beer excise = bieraccijns
2 = buytengebrouwen en binnen consumed
3 = wijnaccijns (from 1748 this was farmed together with brandewijnaccijns and so this figure represents the 50% assigned to wine)
4 = brouwerie accijns (whatever that may be and whatever the rate may be)
5 = turfaccijns onder de brouwers
6 = total inkomst
Source: Gemeente archief Delft - Eerste Afdeling, #678

The datafile: spreadsheet (.xls, 26.5 Kb)

* Dordrecht 1600-1626
Verpachtingsboeken van de acijnsen
Did find this hard to follow and so gave up at 1626 since did not seem to be getting much of anywhere.
Year with the first instance being from 1 april to 30 September and the second mention of the same year is for 1 Oct to 31 March so for six month periods
1 = beer excise presumably given in guilders
2 = wine excise, presumably in guilders - from 1604 given in the second six month period of the year but applying to the entire twelve months and from 1608 in the first six month period but applying to the whole year
3 = charge of 25 sts./broute - given for six month period, periods and many missing figures
4 = charge of 3 sts./ton
Source: Gemeente archief Dordrecht - Archief der gemeente Dordrecht, #3618

The datafile: spreadsheet (.xls, 18.5 Kb)

* Dordrecht 1770-1833
The brewers pay a fee of 6 sts./brout. There seem to be two charges from 1788, the other being to pay off a debt of some sort it seems since it is not per brout but rather per head ie per brewery.
From 1798 they pay 2 sts/brout and no more
Year, ending 31 March so the year shown is the year in which the report ends. The 1816 report runs from 1 Jan. 1815-1 Oct. 1816. From then on the year ends at 30 Sept. of the year shown.
1 = number of brouten (no indication of the size of the brout that could be seen)
2 = number of breweries
3 = highest output of a single brewery
4 = output of the brewery in second place
Missing data here is shown by -.9
Source: Gemeente archief Dordrecht - Archief van de Gilden, #934

The datafile: spreadsheet (.xls, 18.5 Kb)

* Dordrecht 1820-1848
In all cases with half vaten etc rounded down to the next lowest full number.
There is no indication of the ratio of one measure to the next except the rates of charge which would make it 1 ton = 2 vats = 4 kinnen.
At one point an oxhead is mentioned and that oxhoofd = 36 tonnen but only one ever got taxed, that in the 8th month of 1844.
1 = month
2 = tonnen @ 60 ct./ton
3 = vaten @ 30 ct./vat
4 = kiemen or rather kinnen or rather kinnetje @ 15 ct./kinnetje
5 = impost (though in what I am not sure but I suspect in guilders)
There are no figures for 1846 and the missing data is indicated by -9
Source: Gemeente archief Dordrecht - Archief van de Gilden, #939

The datafile: spreadsheet (.xls, 38 Kb)

* Gouda 1360-1585
Hopaccijns 1360-1584
The year begins 21 Feb and the year shown is the year in which the tax year ends ie 1466 begins 21 Feb, 1465 and ends 20 Feb. 1466.
1491 is 1 Dec 1490 to 31 Dec 1491.
And from 1492 the year is the calendar year ie 1 Jan - 31 Dec, that is until 1495 which is 1 Jan 1495 to 30 April 1495. Then henceforth it is 1 May to 30 April, thus 1496 is 1 May 1495 to 30 April 1496. That continued until 1538 which is 1 May to 31 Oct of that year.
From 1539 year runs 1 Nov to 31 Oct eg 1539 = 1 Nov 1538 to 31 Oct 1539.
The year 1576 runs from 1 Nov 1572 - 31 Oct 1576.
The year 1579 runs from 1 Nov 1577 - 31 Oct 1579
The year 1581 runs from 1 Nov 1579 - 30 April 1581
The year 1582 runs from 1 May 1581 - 30 April 1582
The year 1583 runs from 1 May 1582 - 30 April 1583
The year 1584 runs from 1 May 1583 - 30 April 1584
The year 1585 is 1 May 1584 - 30 April 1585
Income in pounds from the excise on hops
Source: Gemeente archief Gouda - Aantekeningen A. v. d. Poest Clement

The datafile: spreadsheet (.xls, 24 Kb)

* Gouda 1360-1585 (2)
Hopaccijns 1360-1584
This is included in gouda1360-1585.xls but standardized to the average for certain years. This is the raw data for what is in Gouda 1360-1585 so will not do anything more with it.
The year begins 21 Feb and the year shown is the year in which the tax year ends ie 1466 begins 21 Feb, 1465 and ends 20 Feb 1466.
1491 is 1 Dec 1490 to 31 Dec 1491.
And from 1492 the year is the calendar year ie 1 Jan - 31 Dec, that is until 1495 which is 1 Jan.1495 to 30 April 1495. Then henceforth it is 1 May to 30 April, thus 1496 is 1 May 1495 to 30 April 1496. That continued until 1538 which is 1 May to 31 Oct of that year. From 1539 year runs 1 Nov to 31 Oct eg 1539=1 Nov 1538 to 31 Oct 1539.
The year 1576 runs from 1 Nov 1572 - 31 Oct. 1576.
The year 1579 runs from 1 Nov 1577 - 31 Oct 1579
The year 1581 runs from 1 Nov 1579 - 30 April 1581
The year 1582 runs from 1 May 1581 - 30 April 1582
The year 1583 runs from 1 May 1582 - 30 April 1583
The year 1584 runs from 1 May 1583 - 30 April 1584
The year 1585 is 1 May 1584 - 30 April 1585
Income in pounds from the excise on hops
Source: Gemeente archief Gouda - Aantekeningen A. v. d. Poest Clement

The datafile: spreadsheet (.xls, 24 Kb)

* Gouda 1437-1533
Income from the excise on beer
From the Stadsrekeningen beginning with Gemeente archief Gouda #1125 1 = quarter (of the year)
2 = beer excise
3 = foreign beer excise
4 = brouw accijns
Source: Gemeente archief Gouda - Aantekeningen A. v. d. Poest Clement

The datafile: spreadsheet (.xls, 31.5 Kb)

* Gouda 1575-1749
Assumed that all payments are in guilders.
The figure for beer excise for 1672 and 1673 is reported for six months only so the figure reported in this table is double what is in the document ie double the no. in the accounts to get proxy for annual amount.
The figures from 1750 on are not truly comparable since wine excise then includes wine, brandy and vinegar, beer is split into binnen and buiten gebrouwen beer so figures for 1750 to 1810 are not here but in gdcc2.
1 = Wijnaccyns - from 1741 wynen, asynen en brandewynen
2 = Bieraccyns - from 1680 this is the excise for beer, meel, en stoutcoorn ie all those together
3 = Total income which I assume means total income for the town
Source: Gemeente archief Gouda - Oud-archief Stadsrekeningen, #1222-1466

The datafile: spreadsheet (.xls, 24.5 Kb)

* Haarlem 1590-1610
Register van de brouten der brouwers en van het daarvoor verschuldigde brouwgeld. 1590-1623. Report divides the town into two districts ie Backenes & Spaarne but only total reported here.
Rates varied even within the same year suggesting different strengths of beer.
As high as f7 in 1591 but down to f2/brout by 1596 & stayed at that until week of 7 June 1608 when lowered to f1/8/0 ie one guilder & eight stuivers but in the week of 6 Sept, 1608 it was back up to f2 and remained there to the end of this data run.
The year begins on 1 April and ends on 30 March so week 52 is the last week in March of the year after the one listed eg 52 of 1595 is 22 - 30 March, 1596.
The year creeps forwards so that 1606 has 53 weeks, the last one starting on 30 March. That means that 1607 starts on 7 April, but 1608 on 5 April, 1609 on 4 April and 1610 on 3 April.
1 = week
2 = production in brouten
3 = number of brewers
Source: Gemeente archief Haarlem - Archief van het Brouwersgilde, 27 "Brouwboekjes"

The datafile: spreadsheet (.xls, 73 Kb)

* Hoorn 1692-1794
The tax year begins on 1 April and the year given is for the year in which tax starts.
1735 the tax year ran from 1 April to 31 Dec.
1736 and subsequently the tax year was 1 Jan- 31 Dec
In guilders and rounded to the nearest whole guilder.
The tax was farmed in every year except 1722 through 1728.
From 1731 collectors took in the money.
The income from the excise on beer, the income from the excise on brandewijn, the total excise income and the total income for the town.
There are some sporadic figures for beer excise income from 1656-7, 1665-6, and 1678-9.
Source: Gemeente archief Hoorn - # 336 Thesauriersrekening 1134-1286

The datafile: spreadsheet (.xls, 20.5 Kb)

* Leiden 1601-1794
Ontvangen van andered renten in Rijnland Gruyten binnen der Stede van Leyden
Tax years seems to run from 1 May to 30 April eg 1617 starts on 1 May 1616; but from 1627 year runs 1 May 1627 to 30 April 1628
Given in what appears to be guilders/sts/penn up to and through 1626 the figures are after expensens are deducted;
From 1627 on they are gross take -and the deduction for expenses are is a fixed amount but does change ie increase every once in a while
1634 rate is given at 3sts/brout and 1duyt/ton
Source: Archief Grafelijkheids Rekenkamer, #426 (1599-1607)

The datafile: spreadsheet (.xls, 22.5 Kb)

* Leiden 1656-1748
Rekeningen van den bier-accijns, 1656-1700
1 = quarter of a year
2 = income from excise on Leidtse of Delfsch, in guilders to lowest full guilder; also called from 1664 Grote bieren; also called from 1687 burgers bieren though there does not seem to be any change of category; from 1684 this was charged at the rate of 10 sts./vat
3 = Burgers bier van de vaantjesluyden, beginning with 1713, as with 3; 3 & 4 are categories of burgers bier
4 = Gulders bier, as with 3; from 1670 called 3 guldens bier; gets zeros from the third quarter of 1678 and then disappears entirely from the record from 1680
5 = Best Leytsh, as with 3; from 1684 charged at the rate of 18 sts./vat; called best Leydtsche from tappers from 1663 or Best Leydtsche tappers and from 1684 Leytse bieren tappers or tappers best Leydsche or Tappers Leytse bieren
6 = Binnenlandsch, tappers, as with 3; from 1684 described as Tappers buyte bieren; charged at 18sts./vat - presumably it was always Holland beer not brewed in Leiden and sold by tappers 7 = Binnenlandsch, burgers, as with 3; from 1684 described as Burgers buyte bieren and charged at 10 sts./vat
8 = Brewers drinkbier, in guilders to lowest full guilder as with 3,6,7
9 = total for all beer excises, only reported through 1663; in addition to the excises shown there was an excise on English beer but that was virtually always zero so the sum of 3,4,5,6,7,8 and 9 would give a good estimate of 10. Similarly the return from excise on Mom & Jopen bier was also usually zero for the 18th, though listed separately.
An annual figure is reported for the total from 1664 but that is not included here.
Source: Gemeente archief Leiden - Secretaire Archief na 1573, #4338-4341

The datafile: spreadsheet (.xls, 61.5 Kb)

* Middelburg 1367-1574
Reported in pounds, schillings and groots - but given her only in whole pounds.
In 1463, 1464, 1473 and 1474 the total income was not reckoned in each of those years.
The figures reported for 1515 are for 1 January, 1514, to 30 April, 1515. So they are really the 1514 figures plus four months of 1515.
The figures for 1519 are for the year 1 May 1518 to 31 July, 1519. After that date the runs from 1 August to 31 July.
From 1549 the new excise on beer was collected by the Treasurer for fortifications and so no record was kept any more. From 1549 the same was true as with nieuw bieraccijns for the excise on wine and beer at Arnemuiden.
The beer excise at Arnemuiden from 1536-1537 was called the Wine and beer excise te Arnemuiden. The new beer excise was on foreign beer at 12 gr./tonne for beer of 2 grooten/stoop value and above.
For beer of a value of less than 6 gr. Flemish per tonne. That is not exactly what the accounts say but that is the way it was to be.
In 1565 the brandewijns excise starts and the income was very small. A similar excise started that year at Arnemuiden and the income was also very small.
Column 1 - Beer
Column 2 - Kleine (Small) bieraccijns
Column 3 - Nieuw (New) bieraccijns
Column 4 - Beer and wine excise at Arnemuiden
Column 5 - Wine
Column 6 - Total
Source: Middelburg
Excise taxes on beer from Tables of Income and Expenditure of the town with sources of income and totals, 1365-1575
Source: W. S. Unger, ed., Bronnen tot de Geschiedenis van Middelburg, Vol. II, Rijks Geschiedkundige Publicatiën, 61.
The Hague: Martinus Nijhoff, 1926, pp. 521-669.

The datafile: spreadsheet (.xls, 36 Kb)

* Beer Posthumus
Prices for beer from St. John's Chapter (Sint Jan's) in Utrecht.
Table 70 Beer: In 15th century accounts ind entries for beer drunk on festive days or handed out to workmen. Called cerevisia, huppe and koyten.
Measured in bollen (bowls) also in quarten in later acounts. Also rarely amphora, another name for bol.
Sometimes the name of the inn is mentioned where the beer was drunk (so the figures include all taxes)
Prices are given in albi(=plakken) p. quart. and here are the quoted prices times 30.86. After an extensive reading of the taxt to do with money it is not possible to find why the conversion was made at that rate.
A check of the Posthumous notes might help but to get price in albi just divide by 30.86. There is inflation over the period so having a single multiplier seems odd, so looks like rate of silver/albus not consistent.
Posthumus, xliv-xlv, says that at Utrecht in 1435 there were 36 albi/pound, up to 48 in 1438. From 1461 12 albi/stiver.
Holland pound (of 30 groats) was in 1389 31.36 gms. of Ag, 1434 25.91 gms of Ag, in 1453 24.56 gms. and 1490/91 23.11.
The data here are raw, ie albi per bol
Source: N. W. Posthumus, Inquiry into the history of prices in Holland, vol. II
Leiden : E. J. Brill, 1964, pp. 211-212.

The datafile: spreadsheet (.xls, 16.5 Kb)

* Holland gijlimpost 1650-1675
Excise tax on beer of 2,3,4,8,9,27 sts and 3 Guilders; changes from 2 stuyvers beer to 4 stuyvers beer in 1672
In guilders, by town - for totals see midtot 2
This is the so-called gijlimpost, hence the change in name because of the change in rates in 1672.
 1 = Dordt
 2 = Haarlem
 3 = Delft
 4 = Leiden
 5 = Amsterdam
 6 = Gouda
 7 = Rotterdam
 8 = Alkmaar
 9 = Hoorn
10 = Enkhuizen
Source: Nationaal Archief Den Haag- Grafelijkheids Rekenkamer van Holland Financie van Holland, #820

The datafile: spreadsheet (.xls, 17 Kb)

* Gemeenelandsmiddelen 1650-1805
Opbrengst van de Gemeenelandsmiddelen 1624-1805
This is income from the wine excise by town - in guilders
For totals see MIDTOT2
 1 = Dordrecht
 2 = Haarlem
 3 = Delft
 4 = Leiden
 5 = Amsterdam
 6 = Gouda
 7 = Rotterdam
 8 = Alkmaar
 9 = Hoorn
10 = Enkhuizen
Source: Nationaal Archief Den Haag - Grafelijkheids Rekenkamer van Holland Financie van Holland, #820

The datafile: spreadsheet (.xls, 29 Kb)

* Gemeenelandsmiddelen 1650-1805 (2)
This is a listing of the columns in FABMID.DTA, a composite file of the excise tax figures (farmed) for beer, 1650-1805
 1 = Figures from Dordrecht
 2 = Haarlem
 3 = Delft
 4 = Leiden
 5 = Amsterdam
 6 = Gouda
 7 = Rotterdam
 8 = Alkmaar
 9 = Hoorn
10 = Enkhuizen
11 = Total for beer
12 = Total for 2 stuivers beers (1650-1675)
13 = Buiten bieren (1768-1805)
Source: Nationaal Archief Den Haag, Financien van Holland #826, Opbrengst van de gemeenelandsmiddelen

The datafile: spreadsheet (.xls, 34.5 Kb)

* Gemeenelandsmiddelen 1693-1805
Opbrengst van de Gemeenelandsmiddelen 1624-1805 proceeds from excise on coffy, thee, chocolate; changed to coffy, thee, etc. in 1694; to coffy en thee in 1697; etc back again in 1702; dropped in 1750 and from 1769 called cofy- en theegeld in guilders, by town - for totals see MIDTOT2 but now total for this tax added here from MIDTOT to get the 11th variable
 1 = Dordt
 2 = Haarlem
 3 = Delft
 4 = Leiden
 5 = Amsterdam
 6 = Gouda
 7 = Rotterdam
 8 = Alkmaar
 9 = Hoorn
10 = Enkhuizen
11 = Total
Source: Nationaal Archief Den Haag - Grafelijkheids Rekenkamer van Holland Financie van Holland, #820

The datafile: spreadsheet (.xls, 26 Kb)

* Gemeenelandsmiddelen 1750-1889
Overzicht van de opbrengst der Gemeenelandsmiddelen...1750-1806
In guilders and rounded off to the nearest whole guilder (but did not find the original yet)
1 = Delft binnenbier
2 = Delft buitenbier
3 = Delft wine, etc
4 = Delft coffee, etc
5 = Hague binnenbier
6 = Hague buitenbier
7 = Hague wine, etc
8 = Hague coffee, etc
Source: Nationaal Archief Den Haag - Archief van de Financie van Holland, #850A-B

The datafile: spreadsheet (.xls, 18 Kb)


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