A&t may be repealed, &c.

as if the fame were herein expreffed and enacted, with the like Remedy of Appeal to and for the Party or Parties aggrieved, as in and by the faid recited A&t made in the Fourteenth and Fifteenth Years of His late Majefty King Charles the Second, or any other Act or Acts as aforefaid provided.

V. And be it further enacted, That this Act may be altered, amended or repealed, by any Act or Acts to be made in this prefent Seffion of Parliament.

47 G. 3. Seff. 2. C. 10. § I.

52.

extended to

Tongues, Hams and Bacon falted in Ireland, &c.

An Act to amend an Act made in the Forty seventh Year of His prefent Majesty's Reign, for encouraging the Export of Salted Beef and Pork from Ireland. [10th June 1811.]

WHEREAS by an Act made in the Forty seventh Year of

His prefent Majefty's Reign, intituled, An Aå for encouraging the Export of Salted Beef and Pork from Ireland, it is enacted, that no Duty whatever shall be paid or payable on the Export from Ireland to any Place whatever of any falted Beef or Pork falted in Ireland, but that all Beef and Pork falted in Ireland fhall and may be exported free to any Place whatever, and without Payment of any Cuftom, Subfidy or Duty whatfoever; and that upon the Exportation from Ireland to any Place except Great Britain, of any Beef or Pork falted in Ireland, there fhall be paid and allowed to the Exporters of fuch Beef or Pork an Allowance or Bounty in the Nature of a Drawback for and in refpect of the Duties charged upon the Salt ufed in falting of fuch Beef or Pork, after the Rate of Ten Pence for each and every One hundred Pounds Weight thereof; and it is expedient that the Provifions of the faid Act should extend to Tongues, Hams and Bacon falted 'in Ireland ;' Be it therefore enacted by the King's Moft Excellent Majesty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That, from and after the Expiration of Ten Days after the paffing of this Act, all the Clauses, Provifions, Rules and Regulations in the faid recited A&t contained, fhall extend and be conftrued to extend to all Tongues, Hams and Bacon falted in Ireland, and exported from thence, and that fuch Tongues, Hams and Bacon fhall and may be exported free to any Place whatever; and that on the Exportation of any fuch Tongues, Hams or Bacon from Ireland, to any Place except Great Britain, fuch and the like Amount of Allowance or Bounty in the Nature of Drawback, shall be paid and allowed to the Exporter thereof, and in like manner and under the like Rules, Regulations and Provifions, as by the faid recited A&t is provided with refpect to Beef and Pork falted in Ireland, and as if Tongues, Hams and Bacon had been mentioned in the said recited Ac.

CAP, LVIII.

An Act to allow the free Importation between Great Britain and Ireland of Home-made Chocolate; to prohibit the Importation of Foreign Chocolate into Ireland fo long as the

fame

fame fhall be prohibited in Great Britain; and to grant certain Duties on Cocoa Nuts imported into Ireland.

[10th June 1811.]

WHEREAS a Duty of Two Shillings is impofed by Law

in Great Britain, for every Pound Weight Avoirdupois of Irish Cocoa, Cocoa Pafte or Chocolate imported into Great Britain, and an equivalent Drawback of Two Shillings is allowed on Chocolate of the Manufacture of Great Britain exported to Ireland, but no Duty or Drawback whatever is impofed or allowed in Ireland on the Importation of Chocolate of the Manufacture ⚫ of Great Britain, or on the Exportation to Great Britain of Chocolate of the Manufacture of Ireland: And whereas by the Laws in force in Great Britain the Importation of Chocolate from foreign Parts is prohibited in Great Britain: And whereas it is • defirable to allow a free Intercourfe between Great Britain and • Ireland of Chocolate made in either Country, without Duty or 'Drawback on the Import and Export thereof from the one Country to the other, and to prohibit the Import of Chocolate into • Ireland from foreign Parts beyond the Sea, and that the Duties on Cocoa Nuts imported into Ireland fhould be affimilated to thofe in Great Britain; Be it therefore enacted by the King's Moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That, from Duties and and after the paffing of this Act, all Duties impofed and payable Drawbacks on by virtue of any Act or Acts in force at the time of the paffing of Chocolate of this Act upon Chocolate of the Manufacture of Ireland, or upon Irish Cocoa, Cocoa Pafte, or Chocolate imported into Great Britain, and all Drawbacks payable or allowable by virtue of any fuch Act or Acts on Chocolate of the Manufacture of Great Britain exported to Ireland, fhall ceafe and determine and be no longer paid or payable or allowed or allowable refpectively; any thing in any Act or Acts to the contrary notwithstanding.

Home Manufacture, &c. to

ceafe.

Ireland.

II. And whereas Chocolate not being of the Manufacture of None but ChoIreland is prohibited by Law from being imported into Great colate of British Britain; Be it further enacted, That, from and after the paffing Manufacture to of this Act, and during fuch time as the Importation of foreign be imported into Chocolate fhall be prohibited in Great Britain, it shall not be lawful for any Perfon or Perfons to import into Ireland any Chocolate whatever, except of the Manufacture of Great Britain; and that if any Perfon fhall import or bring into any Part of Ireland any Chocolate not being of the Manufacture of Great Britain, all fuch Chocolate shall be forfeited and may be feized; any Act or Acts in force at the time of the paffing of this Act to the contrary notwithftanding

III. And be it further enacted, That, from and after the paffing Duties on Im of this Act, there fhall be raised, levied, collected and paid unto portation of and to the Ufe of His Majefty, his Heirs and Succeffors, for, upon Cocoa Nuts into and in respect of every Pound Weight Avoirdupois of Cocoa Nuts Ireland. imported into Ireland, the feveral and refpective Sums and Duties

of Customs following; that is to say,

Of Cocoa Nuts of the Growth or Produce of any British Colony Duties. or Plantation in America, imported into Ireland, the Sum of Two Shillings and Two Pence British Currency:

Of

Drawbacks.

Duties and

Drawbacks and

Forfeitures how

levied and paid.

Of Cocoa Nuts imported into Great Britain by the United
Company of Merchants of England trading to the Eaft Indies, and
imported into Ireland according to Law, the Sum of Two Shillings
and Four Pence British Currency:.

Of all other Cocoa Nuts imported into Ireland, the Sum of Three
Shillings and Four Pence British Currency:

And fo in Proportion for any greater or less Quantity:
Which Duties fhall be in lieu and full Satisfaction of all Duties pay.
able in Ireland upon the Importation of Cocoa Nuts under any
Act or Acts of Parliament in force in Ireland immediately before
the paffing of this A&t; and that, from and after the pafling of this
Act, upon the Exportation of Cocoa Nuts from Ireland a Draw,
back after the Rate of Two Shillings and Two Pence for every
Pound Weight Avoirdupois thereof fhall be paid and allowed, in
like manner and under fuch Rules and Regulations as Drawbacks
are payable in other cafes; and that upon the Exportation from Ire,
land (except to Great Britain) of any Chocolate made in Ireland
of Cocoa Nuts which fhall have been imported into Ireland, and for
which the above Duties fhall have been paid, and which fhall be duly
exported as Merchandize to foreign Parts, there fhall be paid and
allowed a Bounty, in the nature of a Drawback, of Two Shillings
British Currency for every Pound Weight Avoirdupois of any fuch
Chocolate.

IV. And be it further enacted, That the feveral Rates and Duties
and Drawbacks hereby granted and allowed, and all Forfeitures
by this Act impofed, fhall be raised, levied, collected and paid,
allowed and applied, and be recovered and recoverable in the fame
manner and under fuch Powers and Authorities, and by fuch ways
and methods, and under fuch Rules and Directions as are appointed,
directed and expreffed for the raifing, collecting, levying, paying,
allowing and applying or recovering of Duties and Drawbacks pay-
able on Goods, Wares and Merchandizes imported into and ex-
ported from Ireland refpeclively, and of all Forfeitures in refpect
thereof in and by any Act or Acts in force in Ireland relating to
the Revenue of Cuftoms and Excife, or either of them, as fully
and effectually to all Intents and Purposes as if the faid Powers and
Authorities, Rules and Directions, Penalties and Forfeitures were
herein expreffed and enacted, with the like Remedy of Appeal to
and from the Party or Parties aggrieved as in and by any fuch Act
or Acts as aforefaid is given and provided.

CA P. LIX.

An Act for granting to His Majefty additional Duties of Excife
on Wash and other Liquors ufed in the Distillation of Spirits ;
and on foreign Spirits imported.
[10th June 1811.]

Moft Gracious Sovereign,
TE Your Majefty's moft dutiful and loyal Subjects the Commons
of the United Kingdom of Great Britain and Ireland in Par-
hament affembled, towards raifing the Supplies to defray Your
Majefty's neceffary Expences, have freely and voluntarily refolved to
give and grant unto Your Majesty the feveral additional Rates and
Duties of Excife hereinafter mentioned, and do therefore moft humbly
befeech Your Majefty that it may be enacted; and be it enacted by
the King's Moft Excellent Majefty, by and with the Advice and Con-

fent

fent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame,.

That there fhall be raised, levied, collected and paid, to and to the Duties on Walk Ufe of His Majefty, his Heirs and Succeffors, over and above all and Spirits. Duties already impofed for or in respect thereof by any Act or Acts

of Parliament, the feveral additional Duties of Excife hereinafter mentioned; that is to fay,

For every Gallon of Wort or Wafh brewed or made in England, Duties. for extracting Spirits for Home Confumption from any Malt, Corn, Grain or Tilts, or any Mixture with the fame, which fhall not be actually distilled into Spirits on or before the Tenth Day of May One thoufand eight hundred and eleven, or brewed or made after that Day, an additional Duty of Four Pence Halfpenny:

For every Gallon English Wine Measure of Spirits of a Strength not exceeding that of One to Ten over Hydrometer Proof, made or diftilled from Corn or Grain in Scotland, and brought from thence into England, an additional Duty of Two Shillings:

For every Gallon English Wine Measure of all fuch Spirits as laft aforefaid, of a greater Strength than One to Ten over Hydrometer Proof, and not exceeding Three per Centum, over and above One to Ten over Hydrometer Proof, an additional Duty of Two Shillings and alfo a further additional Duty, proportioned to the Degree of Strength in which fuch Spirits fhall exceed the faid Strength of One to Ten over Hydrometer Proof:

For every Gallon English Wine Measure of all Wort or Wash brewed or made in any Part or Place in Scotland, other than the Highland District, for extracting Spirits for Confumption in Scot land, from any Malt, Corn or Grain, which fhall not be actually diftilled into Spirits on or before the faid Tenth Day of May One thoufand eight hundred and eleven, or brewed or made after that Day, an additional Duty of Four Pence:

For every Gallon English Wine Measure of all Wort or Wash brewed or made in the Highland Diftrict of Scotland, from Barley, Beer or Bigg, the Growth of the faid Highland District, or from Malt made from Oats or Barley, Beer or Bigg, the Growth of the faid Highlands, for extracting Spirits for Confumption in the faid District, which shall not be actually diftilled into Spirits on or before the faid Tenth Day of May One thousand eight hundred and eleven, or brewed or made after that Day, an additional Duty of Three Pence Halfpenny :

For every Gallon English Wine Measure of Spirits of a Strength not exceeding that of One to Ten over Hydrometer Proof, and fo in Proportion for any higher Degree of Strength made or diftilled from Corn or Grain in England, and imported or brought from thence into Scotland, an additional Countervailing Duty of Two Shillings and Three Pence Farthing:

For every Gallon English Wine Measure of Spirits, Aqua Vite or Strong Waters, which fhall be distilled or made in Ireland and imported into Great Britain, at a Strength not exceeding One to Ten over Hydrometer Proof, an additional Countervailing Duty of One Shilling and Eleven Pence Three Farthings:

For and upon all fuch Spirits as laft aforefaid, above the Strength of One to Ten over Hydrometer Proof, a Duty in proportion to the fait mentioned Duty; and for and upon all such of the faid Spirits

as

Provifo for Wash made under Regula. tions of 28 G.3.

c. 46.
and 45 G. 3.
C. 100; and
for Spirits
fecured in Ware

houfes under
43 G. 3. c. 132.

Contents of Stills allowed in Eng land in Diftilla

tion.

Penalty.
Exception.

Stills prefumed to be kept regu larly at Work

as fhall be fweetened or compounded a like Duty, computed upon the highest Degree of Strength at which fuch Spirits can be made :

For all Rum, Brandy, Spirits, Aqua Vite or Strong Waters (except Rum the Produce of the Britif Plantations) imported into Great Britain, and for which the Duties chargeable thereon fhall not have been paid on the Tenth Day of May One thoufand eight hundred and eleven, or imported after that Day, an additional Duty of Twelve Pounds Ten Shillings per Gentum upon the Produce and Amount of the several Duties of Excife impofed for or in refpect thereof by any A&t or Acts of Parliament in force immediately before the paffing of this Act.

II. Provided always nevertheless, and be it further enacted, That no Wort or Wash which fhall be brewed or made in that Part of Great Britain called England, under and according to the Rules, Regulations and Provifions of Two Acts, the one thereof made in the Twenty eighth, and the other thereof made in the Forty fifth Year of the Reign of His prefent Majefty, for extracting Low Wines or Spirits for Exportation from thence to that Part of Great Britain called Scotland, or which shall be brewed or made in that Part of Great Britain called Scotland, under and according to the Rules, Regulations and Provifions of the said laft mentioned Acts for extracting Low Wines or Spirits for Exportation from thence to England, fhall be charged or chargeable with any Duty or Duties by this Act impofed; nor fhall any Rum, Brandy, Spirits, Aqua Vite or Strong Waters imported into Great Britain, and lodged and fecured under the joint Locks of the Crown and the Merchant, in any Warehouse or Warehouses under the Rules, Regulations and Restrictions required and provided by an A&t made in the Forty third Year of His prefent Majefty, intituled, An Ad for permitting certain Goods imported into Great Britain, to be fecured in Warehoufe without Payment of Duty, and which shall be taken out for Exportation according to the Rules, Regulations and Restrictions of the faid laft mentioned Act, without Payment of Duty, be charged or chargeable with any Duty or Duties by this Act impofed; any thing hereinbefore contained to the contrary in any wife notwithstanding.

III. And be it further enacted, That, during the Continuance of this Act, no Perfon or Perfons fhall, in that Part of Great Britain called England, make ufe of any Still of lefs Capacity or Content than Three thousand Gallons for the Extraction or Diftillation of Low Wines or Spirits from Wort or Wash brewed or made from Malt, Corn or Grain, or from Melaffes or Sugar, on Pain of Forfeiture for every fuch Offence the Sum of Two hundred Pounds : Provided always nevertheless, that no Perfon or Perfons fhall be fubject or liable to the faid Penalty of Two hundred Pounds, for or by reafon of his, her or their making or diftilling Spirits in any Still of a Capacity or Content lefs than Three thoufand Gallons, and which he, the or they fhall, within Three Years immediately preceding the paffing of this Act, have had in his, her or their entered Distillery, and which lait mentioned Still fhall have been by him, her or them, within fuch Three Years, ufed, employed and duly entered for the Diftillation of Spirits from Sugar; any thing hereinbefore contained to the contrary in any wife notwithstanding.

IV. And be it further enacted, That every Wash Still after the working thereof fhall be commenced and been begun for or in the Extraction