one of tax as much as good public order. Towns always produced masses of
regulations on the retail trade in beer and despite the overwhelming impor
tance of tax considerations some of it was in the interests of good public or
der. At Middelburg no beer could be served, whether in a pub or an inn after
9:00 p.m. The rule was to contain rowdiness. Closing time was extended to
10:00 p.m. in 1572 but moved back to nine later in the same year when the
later hour caused trouble. The fighting and the presence of many soldiers
may have led to the return to restriction18.
During the Revolt there was talk of imposing uniform imposts throughout
the seven provinces that would come to make up the Dutch Republic. It did
not happen. Rather provincial taxation, along with the old urban taxes, re
mained in place. At least from 1584 there was a uniform tax of 2 stuivers/tun
levied on beer as it went into the barrel in the four provinces of Holland. Zee-
land, Utrecht and Gelderland. Officially the tax was the ton-biers-impost but
popularly the name was the gijlimposf9. Since the exact size of the barrel is
not certain the total volume of the brew is not certain but within each town
the barrel measure was consistent and it was a barrel full and without foam.
Middelburg joined towns in Holland in using the Delft barrel though there
was some trouble with making that the exclusive measure. Regulations in
Zeeland, laid down in 1637, followed the requirements on production and
proof of duties having been paid that were already in place in Holland. Buy
ers, for example, had to pay tax in advance, getting a receipt for the payment
from the tax collectors which had to be presented at the brewery to get their
beer. The Zeeland regulations also repeated rules on shipping beer out of
towns, all in obvious imitation of practice and legislation in Holland"'. By
that date the procedures for taxing beer had become formal and even stan
dard. All that was left was raising the level of tax.
After the Revolt, in an effort to bring order to excise taxation which had
expanded after the war broke out. Zeeland along with Holland resorted to a
simple system of the classification of beer. Beers were to be identified by
their wholesale price and those prices could occur only in intervals of 10
stuivers42. Beer of 20. 30, 40 and above 40 stuivers each carried a specific
level of tax. The brewer selected the quality of beer he wanted to make for
the fixed price. The new regime abandoned any effort at sophistication for
administrative efficiency and maximum government income.
38. Unger, Bronnenvol.1, nrs. 124 [1536]. 265. 2 1572] and 269 [1572], vol.2, nrs. 158 [15541
and 198 [1565].
39. C. Cau el al.. Groot Placaaiboek, vol. 2, 2163-2168 [1584]: W.F.H. Oldewelt, 'De Hollandse
imposten en ons beeld van de conjunctuur tijdens de Republiek'. Jaarboek Amstelodamum 47 (1955)
48-49; Timmer. 'Gijlbieren' 350-361; Timmer. 'Bierconflicten', 122; E.M.A. Timmer. 'Grepen uil de
geschiedenis der Delfische brouwnering". De Economist 1920) 418-419.
40. GAVe. inv.nr. 311: fol. 96v; C. Cau et al.. Groot Placaatboekvol.1, 2048-2061: Unger, Bron
nen, vol.2, nr. 186 [1570].
41. Sources: GAV, inv.nr. 311: fols. 5r-6r, 96v-97v: ZA. Arch. St.v.Z.: inv.nrs. 3227 [1580], 3231
[1610]: W.S. Unger, Bronnen tot de geschiedenis van Middelburg, vol. 2, nr. 108, 1. nr. 178.
42. C. Cau el al.. Groot Placaatboek. vol. 1.. 1703-1706; Ensiels. De geschiedenis der belastingen.
98-99.
16