Gin Act 1743
The Spirits Act 1742 was an Act of the Parliament of Great Britain repealing the Gin Act 1736 in favor of lower taxes and license fees.Background
The Gin Act of 1736 attempted to curb gin consumption by instituting a 20 shilling per gallon excise tax as well as a £50 annual license for all gin sellers. The law proved immensely unpopular and provoked public rioting and widespread defiance. It is said that only two of the annual licenses were ever purchased and many people turned to producing homemade gins.
In light of the difficulty in enforcing the law, the Gin Act of 1743 reduced the cost of an annual gin selling license from £50 to just 20 shillings. The excise tax on gin producers and penalties for violating the law were also significantly reduced. The question of taxing and regulating gin was later revisited by the Gin Act 1751.
