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| Citation | 24 Geo. II c. 40 |
|---|---|
| Other legislation | |
| Repealed by | Gin Act of 1743 |
Status: Repealed | |
The Spirit Duties Act 1735 (commonly known as the Gin Act of 1736) was an Act of the Parliament of Great Britain establishing a retail tax on gin and annual licenses for gin sellers. Designed to curb gin consumption, the law was widely disobeyed and repealed in 1743.
Gin consumption in the United Kingdom increased markedly during the late 17th and early 18th centuries during the so-called Gin Craze. As consumption continued to grow, gin began to be blamed for a variety of social ills including crime, prostitution and mental illness.[1]
The Gin Act of 1736 attempted to curb gin consumption by instituting a 20 shilling per gallon tax as well as a £50 annual license (equivalent to £10,000 today) for all gin sellers. Passed in 1735, it was set to take effect in September 1736. The law was immensely unpopular and widely defied: it is said that only two of the annual licenses were ever purchased. Bootlegging became widespread as people produced their own gins, sometimes using dangerous ingredients such as turpentine and sulfuric acid.[1]
By 1743, gin production had actually increased to an all-time high of 8 million gallons and enforcement of the law was considered impossible. The act was repealed by the Gin Act of 1743.[2]
