Extraction or Diftillation of Low Wines or Spirits from Wort or for Three Ca. Wash brewed or made from Malt, Corn or Grain, or from Melasses, lendar Months, or Sugar, fhall be prefumed to be kept regularly in work for and in the Extraction and Diftillation of Spirits, either from fuch Worts or Wash brewed or made from Malt, Corn or Grain, or from Melaffes or Sugar, as the cafe may require, for the Space of Three Calendar Months fucceffively at the leaft, to be computed from the Day of the actual Commencement of fuch Working thereof; and no Perfon or Perfons who fhall have begun to work any Wash Still for or in the Extraction or Diftillation of Low Wines or Spirits, either from Wort or Wash, brewed or made from Malt, Corn or Grain, or from Wort or Wash, brewed or made from Melaffes or Sugar, fhall be at Liberty to discontinue or withdraw the Entry of any fuch Still after the working thereof fhall have commenced and been begun, until the Expiration of the faid Term of Three Calendar Months, to be computed as aforefaid.

Stills prefumed to have been Wath after the charged with Rates herein mentioned.

V. And be it further enacted, That every entered Wash Still, belonging to any Distiller or Distillers, or Maker or Makers of Spirits in that Part of Great Britain called England, for Home Confumption, from Wort or Wash brewed or made from Malt, Corn or Grain, or from Melaffes or Sugar, as the cafe may require, during the time the fame fhall be worked, fhall be prefumed to have been charged with Wash, brewed or made either from Malt, Corn or Grain, or from Melaffes or Sugar, as the cafe may require, in the Proportion of Three Parts in Four of the Content or Capacity of fuch Still, including the Head thereof, according to the average Rates hereinafter expreffed and specified; that is to fay, For fuch time or times as fuck Wash Still fhall be worked betwixt the Fifteenth Day of November inclufive, in any one Year, and the Fifteenth Day of May exclufive, in the next fucceeding Year, every fuch Wash Still shall be prefumed to have been charged with Wash, brewed or made from Malt, Corn or Grain, or from Melaffes or Sugar, as the cafe may require, at the average Rate of Five Times in every Week at the leaft; and for fuch time or times as the fame fhall be worked betwixt the faid Fifteenth Day of May inclufive in any one Year, and the Fifteenth Day of November exclufive in the fame Year, every fuch Wash Still fhall be prefumed to have been charged with fuch Wash, as the cafe may require, at the average Rate of Four Times in every Week at the leaft; and that every entered Wafh Still belonging to any Distiller or Distillers, or Maker or Makers of Spirits in that Part of Great Britain called England, for Home Confumption, from Wort or Wash, brewed or made from Malt, Corn or Grain, or from Melaffes or Sugar during the time the fame fhall be worked, fhall be prefumed to have been charged with fuch Wafh, as the cafe may require, in the Proportion of Three Parts in Four, of the Content or Capacity of fuch Still, including the Head thereof, according to the refpective average Rates aforefaid: Provided always nevertheless, If. Excels in that if it fhall at any time be made appear by fufficient Proof upon Amount of preOath, to the Satisfaction of the Commiffioners of Excife, or any fumptive Three or more of them in England, (the Sufficiency of fuch Proof Charges beyond being left to the Judgment of the faid Commiffioners) that the Diffe- produced arifes Quantityactually rence or Excels in the Amount of the prefumptive Charges of the from unavoidStill, beyond the Quantity of Wort, Wafh or other Liquor actually able Neceflity produced to the Sight of the Officer, was occationed or fhall have Relief,

Rates for Distillers in Scotland for Home ConLumption.

In what cafe
Licences to

Highlands to

ceale.

arifen by unavoidable Neceffity, and that all the Wort, Wash and other Liquor worked off at fuch Wah Still was bona fide produced to the Sight of the Officer, then and in every fuch cafe it fhall be lawful for the Commiffioners of Excife, and they are hereby required to grant to the Owner or Owners of fuch Wafh Still, fuch Relief as fhall in their Judgment be reasonable and just.

VI. And be it further enacted, That the feveral and refpective Duties by this or any former Act impofed, for or in refpect of Spirits made or diftilled in Scotland for Home Confumption, whether the faid Duties be impofed upon the Content or Capacity of the Still or upon the Quantity of Wath, brewed or made for the Extraction of Spirits or upon the Spirits diftilled or computed to be diftilled, fhall be payable and paid by each and every Diftiller at and after the fol lowing Rates; that is to fay, Every Diftiller in the Lowlands of Scotland fhall be charged with and pay at and after the Rate of Sixteen Gallons and a Half of Spirits of the Strength of One to Ten over Hydrometer Proof for every One Hundred Gallons of Wort or Wafh, by fuch Distiller brewed or made in the faid Lowlands, from Malt, Corn or Grain, for Confumption in Scotland; and every Diftiller in the Highlands of Scotland fhall be charged with and pay at and after the Rate of Fifteen Gallons of Spirits of the Strength aforefaid for every One hundred Gallons of fuch Wort or Wash, by fuch Diftiller brewed or made in the faid Highlands, from Malt, Corn or Grain, for Confumption in the faid Highlands; and every fuch Distiller fhall have Credit, and be allowed Permits in manner following; that is to fay, for Sixteen Gallons and a Half of Spirits of the Strength of One to Ten over Hydrometer Proof, for every One hundred Gallons of fuch his, her or their Wort or Wash, from Malt, Corn or Grain, diftilled in the faid Lowlands; and for Fifteen Gallons of Spirits of the Strength aforefaid, for every One hundred Gallons of fuch his, her or their Wort or Wash, from Malt, Corn or Grain diftilled in the faid Highlands; any thing in this or any other Act of Parliament to the contrary notwithstanding.

VII. And be it further enacted, That when and fo foon as any Diftiller in the Highlands of Scotland fhall have brewed or made Diftillers in the and diftilled into Spirits, a Quantity of Wort or Wafh from Malt. Barley, Beer or Bigg fufficient to produce Seventy five Gallons of Spirits of the Strength of One to Ten over Hydrometer Proof, for each and every Gallon of the full Content or Capacity of the Still or Stills fpecified or mentioned in the Licence in that Behalf granted to fuch Diftiller in the faid Highlands, computing Fifteen Gallons of fuch Spirits of the Strength aforefaid for every One hundred Gallons of fuch Wort or Wash, then and in every fuch Cafe, the Licence of fuch Diftiller to make or diftil Spirits from Malt, Barley, Beer or Bigg, in the faid Highlands, fhall ceafe and determine and be no longer in force.

Dealer in ScotLand removing Spirits.

Permit to exprefs the Strength,

VIII. And be it enacted, That no Dealer in Spirits, in that Part of Great Britain called Scotland, fhall send out or remove from his or her Stock or Cuftody, nor fhall any fuch Dealer or other Perfon in Scotland, receive into his or her Stock or Cuftody for Home Confumption, any British Spirits, unlefs the Permit or Permits accompanying the fame fhall truly exprefs the Strength of all fuch Spirits at the time of the Removal thereof; and all Spirits fo removed, fent out or received, unaccompanied with a true and law ful Permit or Per

mits,

How often
Officers of Ex-

cife in Scotland,
to take Accoun

of Stock of

mits, expreffing the Strength thereof, fhall and may be feized by any
Officer or Officers of Excife; and each and every Perfon fo fending
out or receiving the fame, fhall, for each and every fuch Offence,
forfeit and lofe the Sum of One hundred Pounds, over and above all Penalty.
other Penalties and Forfeitures, to which he or she is or may be liable
in or by virtue of any Act or Acts of Parliament in force at the time
of paffing this A&t, for or in respect of the fending out or removing
of any Spirits whatsoever without a true and lawful Permit ; any thing
in this or in any other A&t contained to the contrary notwithstanding.
IX. And be it further enacted, That every Officer of Excife in
Scotland, having under his Survey the Stock or Stocks of any entered
Dealer or Dealers in Spirits, fhall, once in every Thirty Days at the
leaft, or oftener if neceffary, take an accurate and true Account of the
Quantity and Strength of all British Spirits in the Stock, Cuftody or Dealers.
Poffeffion of every fuch Dealer, and fhall compute the fame to the Excels.
Strength of One to Ten over Hydrometer Proof; and if after
making Allowance for the Spirits for which Permits shall have been
granted fince the laft reckoning of the Stock of fuch Dealer, com-
puting the fame at the Strength aforefaid, it fhall be found that the
Quantity of Spirits remaining in the Poffeffion of fuch Dealer shall
exceed the Quantity for which he fhall have Credit in the Books of
the proper Officer, whether fuch Credit fhall have arisen from what
was on hand at the laft preceding Reckoning, or from what may have
been lawfully received fubfequent thereto, each and every fuch Excess
fhall be deemed and taken to be Spirits received without Permit, and a
Quantity of Spirits equal thereto shall and may be feized out of any
Part of the Stock of fuch Dealer by any Officer or Officers of Excife,
and the Dealer in whofe Stock fuch Excefs fhall be found fhall in
refpect thereof be fubject and liable to all the Fines, Penalties and Penalty.
Forfeitures, to which Perfons receiving Spirits unaccompanied with a
true and lawful Permit are or may be liable in or by virtue of any
Act or Acts of Parliament.

X. And be it further enacted, That fuch of the additional Duties Duties under by this Act imposed as fhall arife in that Part of Great Britain called Commiffioners England, fhall be under the Management of the Commiffioners of Ex- of Excisę. cife in England for the time being; and fuch thereof as fhall arife in that Part of Britain called Scotland fhall be under the Management

of the Commiffioners of Excife in Scotland for the time being.

XI. And be it further enacted, That the said several additional How Duties Duties by this Act impofed fhall and may be refpectively raised, levied, &c. levied, collected and paid in fuch and the like manner, and in or by any or either of the General or Special Means, Ways or Methods by which the former Duties of Excife, for or in respect of Goods, Wares, Merchandize or Commodities of the fame Sorts or Kinds refpectively, were or might be raised, levied, collected and paid, and the Goods, Wares, Merchandize or Commodities, for or in refpect whereof the said additional Duties refpectively are by this Act impofed, shall be, and the fame are hereby made fubject and liable to all and every the Conditions, Regulations, Rules, Reftrictions and Forfeitures, to which Goods, Wares, Merchandize or Commodities were generally or fpecially fubject or liable by any Act or Acts of Parliament relating to the Duties of Excife in force immediately before the paffing of this Act; and all and every Fine, Penalty or Forfeiture of any Nature or

Duty added to Spirits delivered under Contract

made before May 10, 1811

Application of
Duties.

Kind whatever, committed against or in Breach of any Act or A&s of Parliament for fecuring the Duties of Excife, or any of them, or for the Regulation or Improvement thereof, in force immediately before the paffing of this Act, and the feveral Claufes, Powers and Directions, therein contained, fhall and the fame respectively are hereby directed and declared to extend to, and fhall be refpectively applied, practifed and put in Execution, for and in respect of the feveral additional Duties of Excife by this Act impofed, in`as full and ample manner, to all Intents and Purposes whatsoever, as if all and every the faid Acts, Clauses, Provifions, Powers, Directions, Fines, Penalties or Forfeitures, were particularly repeated and re-enacted in the Body of this Act.

XII. And whereas ftanding Contracts may have been made before the faid Tenth Day of May One thousand eight hundred and eleven, by licensed Diftillers and Makers of Spirits, for Britifb Spirits to be delivered after that Day; and ftanding Contracts may have been also made before that Day, by licensed Dealers in Spirits for foreign Spirits, for or in respect whereof an additional Duty is by this Act impofed, to be delivered after that Day;' Be it therefore enacted, That all and every fuch licenfed Distillers and Makers of Spirits, delivering fuch British Spirits after the faid Tenth Day of May One thoufand eight hundred and eleven, fhall be allowed to add fo much Money as will be equivalent to the additional Duties by this Act impofed, for or in refpect of the Wort or Wash from whence fuch British Spirits were extracted or made, to the Price thereof, and fhall be entitled by virtue of this Act to demand, recover and be paid the fame accordingly; and all and every fuch licenfed Dealers in Spirits, delivering fuch foreign Spirits after that Day, in pursuance any fuch Contract, fhall be allowed to add fo much Money as will be equivalent to the additional Duties by this Act impofed, and which fuch Dealer or Dealers fhall actually have paid for or in refpect of fuch foreign Spirits, to the Price thereof, and fhall be entitled by virtue of this Act to demand, recover and be paid the fame accordingly.

of

XIII. And be it further enacted, That all the Monies arifing by the faid additional Duties (the neceffary Charges of raifing and accounting for the fame excepted), fhall from time to time be paid into the Receipt of His Majefty's Exchequer, diftinctly and apart from all other Branches of the publick Revenues; and that there fhall be provided and kept, in the Office of the Auditor of the faid Receipt of Exchequer, a Book or Books in which all the Monies arifing from the faid refpective additional Duties and paid into the faid Receipt as aforefaid, fhall be entered feparate and apart from all other Monies paid or payable to His Majeity, his Heirs and Succeffors, upon any Account whatever, and the faid Monies fhall be deemed a permanent Increafe to the publick Revenue of Great Britain, for the Purpose of defraying any increased Charge occafioned by any Loan made or Stock created by Authority of any Act paffed or to be paffed in the prefent Seffion of Parliament.

САР.

W

CA P. LX.

An Act to repeal the Duties of Stamps on Hats made in Ireland, and on Licences to Perfons to manufacture Hats, or to utter or vend Hats in Ireland, and all Regulations for fecuring the faid Duties. [10th June 1811.] HEREAS certain Duties of Stamps are payable on Hats made in Ireland, and on Licences to Perfons to manufacture Hats, and on Licences to Perfons to utter or vend Hats in Ireland; and the Collection of fuch Duties is regulated by certain Acts of • Parliament in force in Ireland, and it is expedient that the faid Duties and Regulations fhould be repealed: May it therefore please Your Majefty that it may be enacted: and be it enacted by the King's Molt 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 and after the paffing of this Act, an Act made in the 43 G. 3. c. 22. Forty third Year of His prefent Majefty's Reign, intituled, An Ad repealed. for granting to His Majefly certain Duties on Licences to Perfons felling Hats, and on Hats fold by Retail in Ireland; and alfo fo much 47 G. 3. Seff. of an Act made in the Forty feventh Year of His prefent Majefty's Reign, intituled, An Act to repeal the feveral Duties under the Care of the Commiffioners for managing the Stamp Duties in Ireland, and to grant new and additional Duties in lieu thereof, and to amend the Laws relating to the Stamp Duties in Ireland, as imposes any Duty on any Licence to any Perfon fo manufacturing any Hats or to utter

50. in part

or vend any Hats in any Place in Ireland; and alfo fo much of an 46 G. 3. c. 64, A&t made in the Forty fixth Year of His prefent Majefty's Reign, in part intituled, An Act to repeal the feveral Duties under the Care of the Commiffioners for managing the Duties upon Stamped Vellum, Parch ment and Paper in Ireland, and to grant new and additional Duties in lieu thereof, and to amend the Laws relating to the Stamp Duties in Ireland, as authorizes the granting Licences to any Perfons to manufacture Hats or to fell Hats by Retail, or the receiving any State

ments or the granting any Permits for removing Hats; and alfo fo 47 G. 3. Seff. 2. much of an Act made in the Forty feventh Year of His prefent c. 14. in part Majefty's Reign, intituled, An Ad to repeal certain Duties of Excife, repealed. and alfo certain Stamp Duties in Ireland, and to grant certain new Stamp Duties in lieu thereof, and to amend the Laws relating to the Stamp Duties in Ireland, as impofes any Duty on any Hats uttered, vended or fold, by any Perfon or Perfons in Ireland, or authorizes the granting of any Licence to fell Hats by Wholefale, or requires any Bond to be given by Perfons licensed to manufacture or fell Hats, or by Perfons importing Hats for Sale, or imposes any Penalties on Perfons refufing or neglecting to enter into fuch Bond, or as requires any Permit or Permits for the Removal of Hats, fhall be and the fame are hereby repealed; and all fuch Duties fhall, from and after the paffing of this A&t, ceafe and determine, and fhall be no longer paid or payable; and the faid Regulations, or any Regulations for the like Purpofe in any other Act or Acts for the Purpose of collecting or regulating the faid Duties, fhall be no longer put in Effect; the faid recited Acts, or any thing in them or any of them, or in any other Act or Acts in force.in Ireland, contained to the contrary in any wife notwithstanding,

51 GEO. III.

M

СА Р.