First Levies

Following the Guernsey example the first levies for Jersey were authorised by Order in Council 29th.July 1619. Levy of 1 sou per pot of wine sold retail in taverns, this following the UK Customs arrangements, was 'farmed' out to "He who will give most" and was used:

a) for provisions of powder, munitions, magazines and defence generally;
b) for the provision of a house of correction;
c) hospital for the poor and impotent persons.
Then 14th.April 1669 - Letters Patent were granted by Charles II to the Bailiff and Jurats which, with agreement by the Governor were transferred to the States on 1st.January 1922, the right to impose duty on French, Rhenish, Spanish and Canary wines, brandy, cider and apples. The money to be used:

a) 2,000 livres for the building of a school, college or academy;
b) 300 livres for a workhouse;
c) balance for a pier at St Aubin;
d) any further balance for public use.
There were also Petty Customs on 'wear', merchandise, ships and other things imported into the Island such as hitherto had been beneficially levied in Guernsey. This was the beginning of the Impôts department which has lasted three centuries.

All taxes are subject to evasion attempts and contraband was not only smuggled in for local consumption but also for eventual shipment to England - It was an organised industry well into the 19th century.

Customs officers were established in Jersey and Guernsey in 1767 and the first Customs House in Jersey opened in 1807). (An Order in Council dated 17th.October 1679 provided for an officer of English Customs to be stationed permanently in Jersey). In 1779 an Act authorised a duty on rum and gin. In 1797 an Act authorised duty on wine from other sources - Italian and Portuguese. In 1845 the Wines and Spirits Law was enacted which is the legal basis under which the Impôts Department works to this day.