from Bear or Bigg only), or which shall be brought from Scotland into England, without a Certificate from the proper Officer that it hath paid the full Duty hereby imposed, an Excise Duty of One Pound Thirteen Shillings and Four Pence; for and upon every One hundred Gallons, Imperial Standard Gallon Measure, and so in proportion for any greater or less Quantity of Malt which shall be made from Bear or Bigg only in Scotland, for Consumption in Scotland, One Pound Five Shillings. ALLOWANCES: For and upon every One hundred Gallons, Imperial Standard Allowances. Gallon Measure, and so in proportion for any greater or less Quantity of Spirits of the Strength of Hydrometer Proof, and so in proportion for any greater or less Strength, distilled in Scotland or Ireland from Malt only, not being mixed with any unmalted Corn or Grain whatever, after the Rate of Two such Gallons of such Spirits for every Eight Gallons, Imperial Standard Gallon Measure, of Barley Malt, or Ten such Gallons and Two Third Parts of another such Gallon of Bear or Bigg Malt, in respect of which Spirits any Distiller in Scotland or Ireland shall be charged with Duty, during the Time that such Distiller shall use Malt only, Five Pounds Sixteen Shillings and Eight Pence. DUTY ON SPIRITS MADE IN SCOTLAND OR IRELAND: For and upon every One hundred Gallons, Imperial Standard Gallon Measure, and so in proportion for any greater or less Quantity of Spirits of the Strength of Hydrometer Proof, and so in proportion for any greater or less Degree of Strength, made or distilled in any Part of Scotland or Ireland from any Wort or Wash brewed or made from Malt, or from Corn or Grain malted or unmalted, or any Mixture thereof, or from Sugar or from Potatoes, by any Person or Persons whomsoever, or for which any Distiller shall be chargeable, Fourteen Pounds Three Shillings and Four Pence. Duty on Spirits made in Scot land or Ireland. • III. And Whereas by an Act passed in the Fourth Year of 4G.4. c.94. the Reign of His present Majesty, intituled An Act to grant § 91. certain Duties of Excise upon Spirits distilled from Corn or Grain in Scotland and Ireland, and upon Licences for Stills for making such Spirits, and to provide for the better collecting and 'securing such Duties, and for the warehousing of such Spirits • without Payment of Duty, it is enacted, that every Distiller li'censed under such Act shall from time to time, within Three Days after the End of every distilling Period, deliver to the proper Officer all the Mashing Permits which shall have been 'granted for Malt used in making the Wort or Wash distilled in the Distillery of such Distiller during such Period; and if the Quantity of Malt so used, as appearing by such Permits, shall be less than after the Rate of One Bushel of Malt for every Ten Gallons of Proof Spirits in respect of which such Distiller became chargeable during such Period, then and in such Case every such Distiller shall, for and in respect of every Bushel of Malt so appearing to be deficient, forfeit the Sum of Five Shillings: Provided always, that in case any such Distiller shall, within Six Days after the Expiration of such Period, pay to the proper Collector of Excise a Sum after the Rate of Two 6 < Shillings repealed. 4 G.4, c.4. $94, In what Case Collector to deduct from Allowance of 2s. 6d. Present Duties to be raised and levied as former Duties, Shillings and Sixpence for every Bushel of Malt so deficient, then such Distiller shall not be proceeded against for such Penalty, and such Sum so paid shall be placed by such Collector to the Account of the Duties payable on Malt: And Whereas it is expedient that so much of the said Act as is hereinbefore ' recited shall be repealed;' Be it therefore enacted, That so much of the said Act shall, from and after the Fifth Day of January One thousand eight hundred and twenty six, be and the same is hereby repealed. ' IV. And Whereas it is by the said Act further enacted, That if the Quantity of Malt appearing by the Account or Return directed by the said Act to be made in that Behalf to have 'been mashed and used by any Distiller in Scotland or Ireland, distilling or making Spirits from Malt only, during the Period included in such Account, shall be less than after the Rate of 'One Bushel of Malt for every Two Gallons of Proof Spirits charged on such Distiller, the Collector shall deduct from the Amount of the Allowance to be made to such Distiller on such Spirits the Sum after the Rate of Two Shillings and Sixpence for every Bushel of Malt which shall be so deficient, and shall place the same to the Account of the Duties on Malt: And Whereas the said Sum of Two Shillings and Sixpence, to be ' deducted as aforesaid for every Bushel of Malt which shall be so deficient, will, according to the Provisions of this Act, not be a just Equivalent for the Duty on a Bushel of Malt;' Be it therefore further enacted, That from and after the Fifth Day of January One thousand eight hundred and twenty six, every such Collector shall be and is hereby authorized to deduct as aforesaid, from such Allowance as aforesaid, the Sum of Two Shillings and Eight Pence for every Bushel of Malt which shall be so deficient in any such Account as aforesaid, in lieu of the said Sum of Two Shillings and Sixpence in the said recited Act mentioned. V. And be it further enacted, That the said Duties, Allowances and Drawbacks of Excise, hereby imposed, shall be respectively raised, levied, collected, recovered, allowed, accounted for and paid, in such 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, Allowances and Drawbacks of Excise respectively, hereby repealed, were or might have been raised, levied, collected, recovered, allowed, accounted for and paid; and the Persons, Goods or Commodities by this Act respectively made liable to the Payment of, or chargeable with the said Duties imposed, or entitled to the said Allowances or Drawbacks respectively granted by this Act, shall be and the same are hereby made subject and liable to all and every the Conditions, Regulations, Rules, Restrictions and Forfeitures to which such Persons, Goods or Commodities were generally or specially subject and liable, by any Act or Acts of Parliament in force at or immediately before the passing of this Act, respecting the Duties of under Commis- Excise, or other Duties under the Management of the said Commissioners of Excise respectively, were or might have been subject and liable; and all and every Pain, Penalty, Fine or Forfeiture, of any Nature or Kind whatever, for any Offence what sioners of Excise. in force. ever, committed against or in breach of any Act or Acts of Parliament in force at or immediately before the passing of this Act, and for securing the Revenue of Excise or other Dutie s under the Management of the said Commissioners of Excise respectively, or for the Regulation or Improvement thereof, and the several Clauses, Powers and Directions therein contained, shall Former Acts and are hereby directed and declared to extend to, and shall be respectively applied, practised and put in Execution for and in respect of the said several Duties of Excise, Allowances and Drawbacks respectively, hereby charged, imposed and allowed, in as full and ample Manner, to all Intents and Purposes whatsoever, as if all and every the said Acts, Clauses, Provisions, Powers, Directions, Fines, Pains, Penalties or Forfeitures, were particularly repeated and re-enacted in the Body of this Act. VI. And be it further enacted, That from and after the said Fifth Day of January One thousand eight hundred and twenty six, in all and every Act and Acts of Parliament relating to His Majesty's Revenue of Excise, whenever and for whatever Purpose any Gallon Measure is mentioned, it shall be deemed and taken to be a Gallon, Imperial Standard Gallon Measure; and whenever any other Measure by Name is mentioned, it shall be deemed and taken to be a Measure formed of the usual Number of Gallons, each such Gallon being Imperial Standard Gallon Measure; and that all Duties, Allowances, Drawbacks, Payments, Accounts and Reckonings of or relating thereto, under any Law or Laws of Excise, shall thenceforth be made and kept according to such Imperial Standard Gallon Measure only, or some multiple Part or Proportion thereof; any Thing in any Act or Acts of Parliament thereof to the contrary notwithstanding. Gallon mentioned in any Act, taken to mean a Gallon, Imperial Standard Gal lon Measure. VII. And be it further enacted, That this Act may be altered, Act may be varied or repealed by any Act to be passed in this Session of altered, &c. this Parliament. CA P. LIX. An Act to provide for the Extinction of Feudal and Seignioral Session. 3 HEREAS in and by an Act passed in the Third Year of 3 G. 4. c. 119. His Majesty's Reign, intituled An Act to regulate the § 31. Trade of the Provinces of Lower and Upper Canada, and for other Purposes relating to the said Provinces, certain Provisions were made for a Change of the Tenure of Lands held in Fief and Seigniory, and also for the Change of the Tenure of Lands held at Cens et Rentes, in the Censive of His Majesty, in the • Provinces of Lower and Upper Canada: And Whereas the said • Provisions in so far as they relate to the Change of Tenure of Lands in Fief and Seigniory, cannot, in the said Province of • Lower Canada, receive Execution where such Lands or Parts thereof have, under Grants of the Seigniors, become the Property of Persons who hold the same à Titre de Fief, in Arriere 6 GEO. IV. U 6 Fief, Persons holding Fiefs or Seigniories Fief, or à Titre de Cens; and further Provisions in this Behalf is necessary: Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spirtual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That whenever any Person or Persons, holding of His Majesty as Proprietor or Proprietors any Fief or Seigniory in the said Province of Lower Canada, and having legally the Power of alienating the same, in which Fief or Seigniory Lands have been granted and are held à Titre de Fief, in Arriere Fief, or à Titre de Cens, shall by Petition to the King, through the Governor, Lieutenant Governor or Person administering the Government of the said Province, apply for a Commutation of and Release from the Droit and Release of de Quint, the Droit de Relief, or other Feudal Burthens due to may, on Appli- of the ungrant ed Parts thereof, obtain a Commutation Feudal Bur thens due to His Majesty thereon, Such Fief or Seigniory may be regranted to the Proprietor in Free and Common Soccage as in England. Feudal and Seignioral Rights on granted Parts of Seigniory not affected, His Majesty on such Fief or Seigniory, and shall surrender into the Hands of His Majesty, His Heirs or Successors, all such Parts and Parcels of such Fief or Seigniory as shall remain and be in his Possession ungranted, and shall not be held as aforesaid à Titre de Fief, in Arriere Fief, or à Titre de Cens, it shall and may be lawful for His Majesty, or for such Governor, Lieutenant Governor or Person administering the Government as aforesaid, in pursuance of His Majesty's Instructions transmitted through One of His Principal Secretaries of State, by and with the Advice of the executive Council of the said Province, to commute the Droit de Quint, the Droit de Relief, and all other Feudal Rights and Burthens due to His Majesty upon or in respect of such Fief or Seigniory, for such Sum of Money or Consideration, and upon such Terms and Conditions, as to His Majesty, or to such Governor, Lieutenant Governor or Person administering the Government as aforesaid, in pursuance of such Instructions, and by and with such Advice as aforesaid, shall appear meet and expedient; and thereupon to release the Person or Persons so applying, his, her and their Heirs and Assigns, and all and every the Lands comprized in such Fief or Seigniory, from the said Droit de Quint, Droit de Relief, and all other Feudal Burthens due or to grow due thereupon to His Majesty, His Heirs or Successors, of whatsoever Nature or Kind, for ever; and to cause a fresh Grant to be made to the Person or Persons so applying, of all such Parts and Parcels of such Fief or Seigniory as shall as aforesaid remain and be in his, her or their Possession ungranted, and which shall not be held à Titre de Fief, in Arriere Fief as aforesaid, or à Titre de Cens, to be thenceforward holden in Free and Common Soccage, in like Manner as Lands are now holden in Free and Common Soccage in that Part of Great Britain called England, without its being necessary for the Validity of such Grant, that any Allotment or Appropriation of Lands for the Support and Maintenance of a Protestant Clergy should be therein made; any Law or Statute to the contrary thereof notwithstanding. II. Provided always, and be it further enacted, That where such fresh Grant as aforesaid shall be made, nothing in this Act contained shall extend or be construed to extend to take away, diminish, alter or in any Manner or Way affect the Feudal, Seignioral or other Rights of the Seignior or Person in whose thereof obtained as hereinafter provided. Favour such Grant shall be made, upon and in respect of all and until a Comevery the Lands held of him à Titre de Cens or à Titre de Fief, mutation, &c. in Arriere Fief as aforesaid, making Part of his, her or their Fief or Seigniory, on which a Commutation of the Droit de Quint, or Droit de Relief, shall have been obtained as aforesaid; but that all and every such Feudal, Seignioral and other Rights shall continue and remain in full force upon and in respect of such Lands so held à Titre de Fief, in Arriere Fief as aforesaid, or à Titre de Cens, and the Proprietors and Holders of the same, as if such Commutation or Grant had not been made, until a Commutation, Release and Extinguishment thereof shall have been obtained in the Manner hereinafter mentioned. Persons holding and obtain ing a Commu tation, bound to grant like III. And be it further enacted, That in all Cases where any Seignior or Seigniors, or Person or Persons holding Lands à Titre de Fief in the said Province of Lower Canada, shall by reason or means of a Commutation with His Majesty, or of a Surrender of his, her or their Fief or Seigniory or any Part thereof, to His Majesty, or by reason or means of a Commutation with his or their Commutation immediate superior Lord or Seignior, or otherwise howsoever, to those holdhave obtained or shall or may hereafter obtain, for himself, herself ing under them, if required; or themselves, his, her or their Heirs or Assigns, from His Majesty, or from the Governor, Lieutenant Governor or Person administering the Government of the said Province of Lower Canada, or from his, her or their immediate superior Lord or Seignior, a Release from and Extinguishment of the Droit de Quint, or Droit de Relief, due and payable by him, her or them, his, her or their Heirs and Assigns, for or in respect of Lands so held à Titre de Fief, such Seignior or Seigniors, Person or Persons aforesaid, his, her and their Heirs and Assigns, shall be held and bound, when thereunto required by any of his, her or their Censitaires, or the Persons who now hold or hereafter may hold the said Lands, or any of them, or any Part thereof, à Titre de Fief, in Arriere Fief as aforesaid, or à Titre de Cens, to consent to, grant and allow to and in favour of such Censitaire, or other Person or Persons as aforesaid, requiring the same, a Commutation, Release and Extinguishment of and from the Droit de Quint and Droit de Relief, or Droit de Lods et Ventes, as the Case may be, and all other Feudal and Seignioral Rights and Burthens to which such Censitaire or other Person or Persons, his or their Heirs and Assigns, and his and their Lands so held by him or them, may be subject or liable, to such Seignior or Seigniors, Person or Persons aforesaid, his, her or their Heirs and Assigns, for a just and reasonable for such Price Price, Indemnity or Consideration, to be paid for the same, which or Indemnity as Price, Indemnity or Consideration, in case the Parties concerned therein shall differ respecting the same, shall be ascertained and fixed by Experts, to be in that Behalf nominated and appointed, according to the due Course of Law in the said Province of Lower Canada, regard being had to the Value of the said Lands so held à Titre de Cens, or à Titre de Fief, in Arriere Fief as aforesaid. IV. And be it further enacted, That if any such Seignior or Seigniors, Person or Persons holding Lands à Titre de Fief, who shall so as aforesaid have obtained a Release of and from the Droit de Quint, or Droit de Relief, shall, when thereunto reU 2 quired shall be fixed by Experts. Seigniors or others refusing to grant such Commutation, may be im |