Money paid over to Receiver General of Customs, who shall pay

it

into Exchequer, &C.

or received from any Officer or Perfon in the Service of His Majefty's Customs, on account or towards the Support of the faid Fund; and that, from and after the faid Fifth Day of January One thousand eight hundred and twelve, the faid Fund fhall be abolished, and that all Monies that have been received either as Contributions to the faid Fund, or as Fees or Emoluments of Offices in the Customs abolifhed and vacant, and which Monies have been either vested in the Purchase of Stock ftanding in the Books of the Bank of England, in the Names of Richard Frewin, William Roe and Francis Fownes Luttrell, Efquires, Trustees of the faid Fund, or in the Names of Richard Frewin, William Roe and Auguftus Pechell, Efquires, or remain in the Hands of any Perfons or Perfon whatever, fhall be paid over to the Receiver General of His Majefty's Customs in England, and by him paid into the Receipt of the Exchequer under the Head of Confolidated Cuftoms, for which Purpose the faid Truftees are hereby authorized and required to fell the faid Stock, and that all Monies that fhall or may have been received or may hereafter be received by any Perfon or Perfons whatever, as fuch Contributions and as Fees or Emoluments of Offices in the Cuftoms abolifned and vacant, and which shall remain in the Hands or may come into the Hands of any fuch Perfon or Perfons, fhall be paid to the Receiver General of His Majefty's Cuftoms in England, and by him paid into the Receipt of the Exchequer under the Head of Confolidated Penfions and Al- Cuftoms; and that all Payments, Penfions and Superannuations, or lowances paid in retired Allowances to Perfons, in refpect of their having held any Office or Offices, or Employment or Employments in the Cuftoms, heretofore paid out of the faid Fund, or charged on the King's Share of Seizures, fhall be paid out of Confolidated Customs, and be charged to the Account of the Incidents of the Cuftoms; any Law, Cuftom or Ufage to the contrary notwithstanding.

future out of Confolidated Cuftoms.

A&t may be repealed, &c.

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 And be it further enacted, That this Act may be varied, altered or repealed by any Act or Acts to be made in this prefent Seffion of Parliament.

CA P. LVI.

Additional Duty on Tobacco manufactured in Ire.and.

An Act to grant additional Duties of Excife on Tobacco
manufactured in Ireland.
[10th June 1811.]

Moft Gracious Sovereign,

WE

E Your Majefty's moft dutiful and loyal Subjects, the Commons of Great Britain and Ireland, in Parliament affembled, towards raifing the neceffary Supplies to defray Your Majesty's public Expences in Ireland, have freely and voluntarily refolved to give and grant unto Your Majefty the Duties of Excife hereinafter mentioned, and do 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 Confent 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 unto His Majefty, his Heirs and Succeffors, for and upon every Pound Weight of Tobacco which, at any time from and after the First Day of June One thoufand eight hundred and eleven, fhall be manufactured in Ireland in any manner, to be charged on the Perfon manufacturing the fame or taking any Part

thereof

thereof out of the original Package, for the whole Quantity contained in fuch Package (as expreffed in the Permit by virtue of which the Package was conveyed to the Manufacturer) at the time when the fame fhall be opened, an Excife Duty of Eight Pence British Currency, in addition to all other Duties of Customs or Excife now payable on any fuch Tobacco, under or by virtue of any A& or Acts in force in Ireland.

Tobacco not taken out of

original Package.

Returns of fuch Tobacco made and Duty paid.

II. And be it further enacted, That the faid Inland or Excife Duty payable on Duty on Tobacco impofed by this Act fhall be payable on all Tobacco not taken out of the original Package which shall be in the Hands of any Manufacturer or Manufacturers or other Person or Perfons in Ireland at any time on or after the faid Firft Day of June One thoufand eight hundred and eleven, and fhall be a Charge on fuch Manufacturer or Manufacturers, or on the Person or Perfons taking fuch Tobacco out of the original Package, at the time when fuch Tobacco or any Part thereof fhall be fo taken out; and the Surveyors, Gaugers or other Officers of the Revenue, fhall, within Ten Days after the paffing of this Act, make Return or Reports in Writing to the Collectors in their refpective Districts of fuch Duty as fhall have then become due and payable by virtue of this A&, and of the Perfons chargeable there with in fuch Diftri&t refpectively; and that fuch Returns or Reports fhall be a Charge on all fuch Perfons, and fhall be paid by fuch Perfons to the Collector of the District within Seven Days after any fuch Return or Report, or in Default thereof all such Tobacco fhall be forfeited and feized, Penalty. and every Manufacturer or Person who shall make Default therein fhall, for every fuch Default, forfeit the Sum of Fifty Pounds, and alfo One Shilling for every Pound Weight of Tobacco contained in fuch original Package.

Fund of Ireland.

nalties how levied, &c.

III. And be it further enacted, That all Monies arifing from the Duty carried to Duties by this Act granted, the neceffary Charges of collecting and Confolidated paying the fame being deducted, fhall be carried to and made Part of the Confolidated Fund of Ireland. IV. And be it further enacted, That the feveral Duties by this Duties and PeAct granted and made payable, and all Penalties and Forfeitures under this Act, fhall be raised, levied, collected, paid, fued for, recovered and applied in fuch manner, and under fuch Powers and Authorities, and by fuch ways and methods, and according to fuch Rules and Directions, and under fuch Penalties and Forfeitures, as are appointed, directed and expreffed for the raifing, collecting, paying, levying, allowing and managing any Duties, or for the Recovery of any Penalties or Forfeitures, in and by an Act made in Ireland in the Fourteenth and Fifteenth Years of His late Majefty King 14 & 15 Car. 2, Charles the Second, intituled, An A&t for fettling the Excife or new Impoft upon His Majefty, his Heirs or Succeffors, according to the Book of Rates therein inferted; or in and by an Act made in the Forty fixth Year of His prefent Majefty's Reign, intituled, An At 46 G. 3. c. 106. to provide for the better Execution of the feveral Ads relating to the Revenues, Matters and Things under the Management of the Commiffioners of Cufloms and Port Duties, and of the Commiffioners of Inland Excife and Taxes in Ireland; or in or by any other 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

(L.) Setf; 4. c. 8.

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 is and by the faid recited Act 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 A&t may be altered, amended or repealed, by any Act or Acts to be made in this present Seffion of Parliament.

CA P. LVII.

47 G. 3. Seff. 2. C, 10. § I.

§ 2.

extended to

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

An Act to amend an A&t made in the Forty seventh Year of His prefent Majefty'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 A&t for encouraging the Export of Salted Beef and Pork from Ireland, it is enacted, that no Duty whatever fhall 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 shall and may be exported free to any Place whatever, and without Payment of any Custom, Subfidy or Duty whatsoever; 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 Provisions 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 Claufes, Provifions, Rules and Regulations in the faid recited A&t contained, fhall extend and be construed 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, fhall be paid and allowed to the Exporter thereof, and in like manner and under the like Rules, Regulations and Provisions, as by the faid recited Act is provided with refpect to Beef and Pork falted in Ireland, and as if Tongues, Hams and Bacon had been mentioned in the faid recited A&t.

CA P. 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 Paste 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 Ire • land, 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 Creat 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 should be affimilated to those • in Great Britain; 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 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 Chocolite of this Act upon Chocolate of the Manufacture of Ireland, or upon ture, &c. to 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 M mufac

Ireland.

II. And whereas Chocolate not being of the Manufacture of None but ChoIreland is prohibited by Law from being imported into Great coat of Binh Britain; Be it further enacted, That, from and after the pafling Manut cture to of this Act, and during fuch time as the Importation of foreign be im orted 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 fhall 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.

Cocoa Nuts into

III. And be it further enacted, That, from and after the paffing Duties on Inof 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 and in refpect 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 fay,

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 lefs 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 A&t or Acts of Parliament in force in Ireland immediately before the paffing of this A&t; and that, from and after the paffing 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 shall 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 payable on Goods, Wares and Merchandizes imported into and exported from Ireland refpeclively, and of all Forfeitures in refpe&t 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 Purpofes 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 Ac or Acts as aforefaid is given and provided.

CAP. LIX.

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

Moft Gracious Sovereign,

W

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

fent