is excepted) continued.

Duty on British and Irish Spirits imported.

Duties paid by
Importers.

Duties on Compounds how computed.

Of what

to be of.

Reign is excepted) fhall continue and be in force, until and upon the First Day of Odober One thoufand eight hundred and fourteen. [Exp. See $ 38.]

III. And be it further enacted, That there shall be raised, levied, collected and paid, to and for the Ufe of His Majefty, his Heirs and Succeffors, the following Countervailing Duties; that is to say,

For every Gallon, Irish Wine Meafure, of Spirits, which shall be made or manufactured in Great Britain, and imported or brought from thence, under or by virtue of this A&t, into Ireland, at a Strength not exceeding that of One to Four or Twenty five per Cent. over Hydrometer Proof, an Excife Duty of Six Shillings and a Halfpenny, British Currency; and fo in Proportion for any lefs Degree of Cent. Strength not being less than that of One to Ten, or Ten per over Hydrometer Proof:

For every Gallon, English Wine Measure, of Spirits which fhall be made or manufactured in Ireland, and imported or brought from thence, under or by virtue of this Act, into that Part of Great Britain called England, at a Strength not exceeding that of One to Ten over Hydrometer Proof, an Excife Duty of Nine Shillings and Ten pence Halfpenny, and fo in Proportion for any greater Degree of Strength not exceeding that of One to Four over Hydrometer Proof:

For every Gallon, English Wine Measure, of Spirits which shall be made or manufactured in Ireland, and imported or brought from thence, under or by virtue of this Act, into Scotland, at a Strength not exceeding that of One to Ten over Hydrometer Proof, an Excife Duty of Seven Shillings and Eight pence Farthing; and fo in Proportion for any greater Degree of Strength not exceeding that of One to Four over Hydrometer Proof:

And for every Gallon, English Wine Measure, of Spirits which fhall be made or manufactured in Ireland, and imported or brought from thence under or by virtue of this Act into Scotland, and from Scotland into that Part of Great Britain called England, at a Strength not exceeding that of One to Ten over Hydrometer Proof, an Excife Duty of Two Shillings and Two pence Farthing; which faid Duties refpectively shall be paid by the Importers of fuch Spirits, before the Landing thereof.

IV. Provided alfo, and be it enacted, That on all fweetened or compounded Spirits imported as aforefaid, into Ireland or Great Britain refpectively, the Duties aforefaid, according to the Proportions aforefaid refpectively, fhall be computed upon the highest Degree of Strength at which Spirits can be made.

V. And be it further enacted, That if any Spirits made in Ireland Strength Spirits fhall be imported or brought into Great Britain, at a Strength exceeding that of One to Four or Twenty five per Cent. over Hydrometer Proof; or if any Spirits made in England or Scotland respectively, fhall be imported or brought into Ireland, of any greater Degree of Strength than that of One to Four or Twenty five per Cent. over Hydrometer Proof; the fame fhall be forfeited, together with the Casks or other Packages wherein the fame shall be contained, and the fame fhall and may be feized by any Officer or Officers of Excise.

Duties under Commiffioners of Excife, &c.

VI. And be it further enacted, That fuch of the Duties by this Act impofed, as fhall arife in that Part of Great Britain called Eng

land,

land, fhall be under the Management of the Commiffioners of Excife in England for the time being; fuch thereof as fhall arife in Scotland fhall be under the Management of the Commiffioners of Excife in Scotland for the time being; and fuch thereof as fhall arife in Ireland, fhall be under the Management of the Commiffioners of Customs and Port Duties in Ireland for the time being.

land, on account

Malt.

VII. And be it further enacted, That on the Exportation of any Drawbacks on Spirits made or diftilled in England or Scotland refpectively from British Spirits Corn or Grain, under and fubject to the Rules and Regulations of exported to Irethis Act, for Exportation to Ireland, or allowed by this Act to be of Duties on exported to Ireland, and which fhall be exported to Ireland during the Continuance of this Act, there fhall be allowed and paid, as and in lieu of the Duty paid on the Malt ufed and confumed in the making of fuch Spirits refpectively, the following Drawbacks; that is to fay,

Upon every Gallon of fuch Spirits made or diftilled in that Part of Great Britain called England, and fo exported, a Drawback of Eight pence, at the Strength of One to Ten over Hydrometer Proof; and fo in Proportion for any greater Degree of Strength not exceeding that of One to Four or Twenty five per Cent. over Hydrometer Proof :

And upon every Gallon of fuch Spirits made or diftilled in Scotland, and fo exported, a Drawback of Seven pence, at the Strength of One to Ten over Hydrometer Proof; and fo in Proportion for any greater Degree of Strength, not exceeding that of One to Four over Hydrometer Proof:

And which Drawbacks refpectively fhall be, and are hereby required Drawbacks paid to be paid and satisfied on fuch Exportation; fubject to all the Rules on Exportation. and Regulations in force in Great Britain refpecting Drawbacks, fo

far as the fame can or may be applied thereto.

Irish Spirits exported to G. Bë

VIII. And be it further enacted, That on the Exportation of any Drawback on Spirits made or distilled in Ireland from Corn or Grain malted or unmalted, which fhall have been or fhall be warehoused in manner required by Law, and which fhall be exported to Great Britain during the Continuance of this Act, there fhall be allowed and paid a Drawback of Six pence Halfpenny British Currency upon every Gallon of fuch Spirits, as and in lieu of the Duty paid on the Malt ufed and confumed in the making of fuch Spirits; and which Drawback shall be, and is hereby required to be paid and fatisfied on fuch Export, fubject to all Rules and Regulations in force in Ireland refpecting Drawbacks.

IX. And be it further enacted, That the Proprietor or Proprietors, Entry made of Importer or Importers, Confignee or Confignees of any Spirits made Spirits imported or manufactured in Great Britain, and imported from thence into Ire- from either land, or made or manufactured in Ireland, and imported from thence Country, and Import Duty into Great Britain, within Thirty Days next after the Arrival of the paid, and Spirits Ship or Veffel wherein any fuch Spirits fhall be fo imported, within the landed in 30 Port in that Part of the United Kingdom into which fuch Spirits fhall Days. be imported, fhall make due Entry with the Collector of Excife of the faid Port in Great Britain, and with the Collector of the Customs of the faid Port in Ireland, of all fuch Spirits on board such Ship or Veffel, belonging to fuch Proprietor or Proprietors, Importer or Im porters, Confignee or Confignees, and fhall then or before fatisfy and

3C 3

pay

Penalty. Commiffioners to cause Spirits to be publicly fold for Duty, and Overplus paid to Othcer.

In what cafe
Commissioners
may reward
Officers.

Number of

Cafks, and parti

cular Number, &c. of each, inferted in Import

Entries.

Penalty.

land, or Irish

in Veffels lefs

than 70 Tons, or in Cafes con taining less than

pay the Import Duties of Excife by this A&t impofed for or in refpect of fuch Spirits, and land the fame; and if fuch Proprietor or Proprietors, Importer or Importers, Confignee or Confignees, fhall neglect or refuse to make fuch Entry, or to pay fuch Duties, or to land fuch Spirits within fuch Thirty Days, all fuch Spirits fhall be forfeited, together with the Cafks and Packages containing the fame, and fhall and may be feized by any Officer or Officers of Excife; and the Commiffioners of Excife in England, Scotland or Ireland, as the cafe may require, or any Three or more of them refpectively, fhall caufe all fuch Spirits to be publicly fold to the best Bidder, at fuch Places as they refpectively fhall think proper, for and towards fatisfying the Import Duties by this Act impofed for or in refpect of fuch Spirits, and the Overplus (if any) fhall be applied to and for the Benefit of the Officer or Officers of Excife who shall feize the fame; and in cafe the Money arifing from fuch Sale of fuch Spirits fhall not be fufficient to fatisfy, or fhall barely fatisfy the faid Import Duties, then and in fuch cafe the Officers of Excife who fhall feize fuch Spirits, fhall be rewarded in fuch manner as the said respective Commiffioners of Excife fhall think proper, fuch Reward not ex ceeding One Shilling per Gallon, and to be in lieu of all other

Allowances.

X. And be it further enacted, That in all Entries fo to be made of any Spirits made or manufactured in Great Britain, and imported from thence into Ireland, or made or manufactured in Ireland and imported from thence into Great Britain, the Number of Cafks and other Packages containing fuch Spirits, with the particular Numbers and Marks of each of them on board of each refpective Ship or Vessel in which the same shall be fo imported, fhall be inferted, on Pain for every Neglect or Refufal thereof to forfeit all fuch Spirits with the Cafk or other Package wherein the fame fhall be contained, and the fame fhall and may be feized by any Officer or Officers of Excife.

British Spirits XI. And be it further enacted, That no Spirits made in Great not fent to Ire-Britain fhall be imported or brought into Ireland; nor fhall any Spirits to G. B. Spirits made in Ireland, be imported or brought from thence into Great Britain, in any Ship, Veffel or Boat of any lefs Burthen than Seventy Tons, or in any Cafk or Package which fhall not contain One hundred Gallons of fuch Spirits at the leaft, on Pain of Forfeiture of all fuch Spirits as fhall be fo removed or carried, or imported or brought, contrary to any or either of the Prohibitions aforefaid, together with the Cafks or Packages containing fuch Spirits; and the Ship, Veffel or Boat, Horses, Cattle and Carriages employed in fuch Importation, Removal or Carriage thereof, and fuch Spirits, Cafks, Packages, Ship, Veffel, Boat, Horfes, Cattle and Carriages fhall and may be feized by any Officer or Officers of Excife.

100 Gallons.

Spirits imported

from G. B. to Ireland, and vice verfa, accompa

XII. And be it further enacted, That when any Spirits made or manufactured in Great Britain shall be exported from thence to Ireland, or when any Spirits made or manufactured in Ireland shall be nied by Permit. exported from thence to Great Britain, the fame fhall be accompanied with a Permit from the proper Officer of Excife; or in Default thereof, fuch Spirits, with the Cafks and Packages containing the fame, fhall be forfeited, and shall and may be feised by any Officer or Officers of Excife: Provided always nevertheless, that no fuch Spirits fhall be liable to Seizure for or on account of any small

Penalty.

Spirits not liable

to Seizure for

Difference or Deficiency in the Guage of such Spirits at the time of Deficiency in their Arrival in Port, when the fame fhall be proved to have been Guage by Acci. occafioned by Accident and without Fraud.

deat

from G. B. to

to Commiflion

XIII. And be it further enacted, That the Commiffioners of Ex- Counterparts of cife in England and Scotland refpectively fhall, within the Space of Permits for exOne Month after the time of granting any Permit for the Removal of porting Spirits any fuch Britifb-made Spirits from any Port or Place in England or Ireland, or vice Scotland refpectively, to any Port or Place in Ireland, tranfmit the verfa, tranimitCounterpart of fuch Permit, or cause the fame to be tranfmitted to ted by Commif the Commiffioners of Excife in Ireland; and the Commiffioners of Ex- fioners of Excite cife in Ireland fhall, within the like Space of time after the time of in oue Country granting any Permit for the Removal of any fuch Irish-made Spirits ers of Excife in from any Port or Place in Ireland to any Port or Place in Great Bri- other. tain, tranfmit a Counterpart of fuch Permit, or cause the same to be tranfmitted to the Commiffioners of Excife in England or Scotland, as the cafe may require, in order that the faid Commiffioners in England, Scotland or Ireland, as the cafe may require, may and they refpectively are hereby directed and required to cause fome proper Officer or Officers to examine and check therewith the Permit by which fuch Spirits fhall have been removed as aforefaid; and also in order that a further Check may be had upon the Removal of fuch Spirits, a Duplicate of the Clearance of the Ship or Veffel in or on Duplicate of board which fuch Spirits fhall be exported, fhall be forthwith tranf- Clearance. mitted to the proper Officer or Officers of the Cuftoms at the Port in Ireland or Great Britain, as the cafe may require, where fuch Spirits are intended to be landed; and fuch Officer or Officers is and are hereby authorized and required to compare the fame with the Spirits on their Arrival.

removed.

XIV. And be it further enacted, That the Proprietor or Pro- Irish Spirits prietors, Importer or Importers, Confignee or Confignees of any warehoufed on Spirits made or manufactured in Ireland, and imported from thence landing in G. B. into Great Britain, under or by virtue of this Act, shall immediately on the landing thereof carry and convey the fame, or cause the fame to be carried or conveyed to and put into fuch Warehouse or Warehoufes for that Purpose provided (at the Charge of fuch Proprietor or Proprietors, Importer or Importers, or Confignee or Confignees), as fhall be approved of by the Commiffioners of Excife, or any Three or more of them in England or Scotland refpectively, as the cafe may require; and fuch Proprietor or Proprietors, Importer or Importers, Notice. Confignee or Confignees, fhall, before he, fhe or they fhall remove or be entitled to any Permit for the Removal of any fuch Spirits from or out of fuch Warehouse, give to the proper Officer of Excife Notice in Writing to attend at fuch Warehouse or Warehouses between the Hours of Seven in the Morning and Four in the Afternoon, for the Purpose of seeing fuch Spirits reduced as hereinafter mentioned; and Reduced fuch Proprietor or Proprietors, Importer or Importers, Confignee or Confignees, fhall immediately on fuch Officer's Attendance, or within Half an Hour then next following, reduce in the Presence of fuch Officer all fuch Spirits intended to be removed to the Strength of One to Ten over Hydrometer Proof; and if fuch Proprietor or Penalty. Proprietors, Importer or Importers, Confignee or Confignees, fhall neglect or refufe to give fuch Notice, or to reduce fuch Spirits in manner aforefaid, all fuch Spirits fhall be forfeited, together with the Casks containing the fame: Provided always nevertheless, that Provife.

3 C4

no

In what cafe
Permits allowed
Rectifiers,

Warehoused

Spirits only to be exported,

Penalty.

Strength of

ed before ware

housed in Ireland.

no lefs Quantity than One Cafk, containing One hundred Gallons of fuch Spirits at the leaft, fhall be reduced at any one time.

XV. And be it further enacted, That there fhall be allowed to the Rectifiers and Compounders of Spirits in that Part of Great Britain called England, Permits for the fending out any Number of Gallons, not exceeding the Rate or Proportion of One hundred and fifty Gallons of British Brandy, rectified British Spirits or Compounds, for every One hundred Gallons of fuch Irish Spirits which they refpectively fhall have received, of the Strength of One to Ten over Hydrometer Proof.

XVI. And be it further enacted, That, from and after the said First Day of Odober One thousand eight hundred and fourteen, and during the Continuance of this Act, it shall not be lawful for any Perfon to export, or enter or fhip for Exportation, from any Port or Place in Ireland to any Part of Great Britain, any Spirits made or diftilled in Ireland, except fuch Spirits as shall have been or fhall be fecured in Warehouses in Ireland, without Payment of the Duty of Excife payable in Ireland thereon, according to the feveral Acts in force in Ireland at the time of the paffing of this Act, for regulating the making, diftilling and warehoufing of fuch Spirits in Ireland; and that all fuch Spirits fhall be entered and fhipped for Exportation from Ireland, directly from and out of fuch Warehouses only; and in cafe any Spirits fhall be exported or entered or fhipped for Exportation from any Port or Place in Ireland, to or for any Part of Great Britain, other than fuch Spirits as are hereby permitted to be fo exported, or in any other manner than is hereby directed, fuch Spirits fo unlawfully exported, or entered or fhipped for Exportation, together with the Cafks and Packages containing the fame, and alfo the Ships, Boats or Veffels, on board which the fame shall be laden or exported, fhall be forfeited, and may be feized by any Officer or Officers of Cuftoms or Excife; any Act or Acts, Usage or Cuftom, to the contrary notwithstanding.

XVII. And be it further enacted, That, from and after the faid Spirits afcertain First Day of October One thoufand eight hundred and fourteen and during the Continuance of this Act, no Spirits made or diftilled in Ireland, fhall be permitted or allowed to be received into any fuch Warehouse or Warehouses, unlefs on the Delivery thereof for the Removal to fuch Warehouse or Warehouses, the Quantity and Strength of each and every Cafk or other Package thereof, and the full Capacity or Content of each fuch Cafk or other Package shall have been taken and ascertained by the proper Officer or Officers of Excife by the Hydrometer called Clarke's Hydrometer, at the Diftillery where the fame fhall have been made and distilled; nor unlefs fuch Quantity, Strength, Size and full Content or Capacity, together with the Marks and Numbers, or Mark and Number of each fuch Cafk or other Package, fhall be specified in, or indorfed on the Permit, to authorize the Removal of fuch Spirits from the faid Distillery to fuch Warehouse as aforefaid; and if on the Arrival or Receipt of any fuch Spirits at fuch Warehouse, any Deficiency fhall be difcovered or found by the proper Officer or Officers of Excife, in the Strength or Quantity of any fuch Spirits, below the Strength or Quantity of fuch Spirits specified in or indorfed on any fuch Permit, then and in every fuch cafe, fuch Spirits, together with the Cafk or other Package containing the fame, fhall be forfeited,

Penalty.