one Warehouse to another for

XC. And be it further enacted, That Spirits so warehoused Warehoused may be removed at the Desire of the Distiller or Proprietor Spirits may be thereof, and at his sole Risk, as well of the Value thereof as of removed from the Duties thereon, from the Warehouse, at any one Place in the United Kingdom, to the like Warehouse at any other Place in the Exportation to United Kingdom, for the Purpose of Exportation only to Foreign Foreign Parts Parts, under such Security and Regulations as the Commissioners of Excise shall from time to time order in respect thereof, and upon Payment of the Duty on all Deficiencies found before such Spirits are removed.

only.

the other.

XCI. And be it further enacted, That it shall and may be law- Regulation for ful to remove, subject to the Provisions of this Act, from England sending Spirits distilled in Engto Scotland or Ireland, Spirits distilled in England, or to remove, land, Scotland subject as aforesaid, from Scotland or Ireland respectively to or Ireland, England, Spirits distilled in Scotland or Ireland respectively, any from cach to Thing in any other Act or Acts to the contrary thereof in any wise notwithstanding; and all such Spirits so removed shall, on Arrival in England, Scotland or Ireland respectively, be dealt with in all Respects as if the same had been distilled and made in the Country into which the same are so removed; and the Person or Persons to whom the same shall be sent for Sale shall have the same Privileges and be subject to the like Licence, Regulations and Penalties in respect of such Spirits as Dealers in Spirits in the Country into which such Spirits shall be imported or brought, and as if such Spirits had been distilled within the

same.

How to be dealt with.

Not to be so sent, except

taken from Warehouse

without Payment of Daty,

XCII. And be it further enacted, That no Spirits, whether medicated or mixed with any other Ingredient or Ingredients, or not, which shall be made or distilled in England, Scotland or Ireland respectively, shall be removed or sent from either Scotland or Ireland into England, or from England into Scotland or Ireland, except such Spirits only as shall, for the Purpose of such Removal, and on Notice. be taken from and out of a Warehouse in which the same shall be then warehoused, without Payment of Duty; and that before any such Spirits shall be delivered out of such Warehouse for that Purpose, the Proprietor or Proprietors, or Person or Persons who shall propose or intend to take out and ship such Spirits for such Removal as aforesaid, shall give Two Days' Notice in Writing to the surveying Officer of Excise of such Warehouse in England, Scotland or Ireland respectively, of the Time when he, she or they shall propose or intend to take out such Spirits from such Warehouse, and shall specify in every such Notice the Number of Casks intended to be so removed, and also the Mark and Number of each Cask, the full Content thereof in Gallons, and the Strength and Quantity of the Spirits contained therein, and the total Quantity of Spirits to be so removed, the Name of the Vessel and of the Master thereof, or of the Carriage or Conveyance by which such Spirits are to be so removed, the Name of the Port or Place at which such Spirits are to be shipped, and of the Port or Place to which such Spirits are to be removed, and of the Person or Persons at such last mentioned Port or Place to whom the same are to be sent; and every such Officer How Officer to shall, upon the Receipt of such Notice, be authorized to ex- proceed on such amine every such Cask, and ascertain the Truth of the several Notice

6 GEO.IV.

E e

Particulars

Permit.

Removing Spirits from England into Scotcept from Ware

land, &c. ex

house with a Permit, &c. Penalty.

No such Spirits removed for Consumption without previ

ous Payment of English Duty.

Certificate

thereof by Officer.

On Delivery of Spirits from Warehouse in Scotland or Ireland, for Re

oval to Engand, Part only f Duty may be

Particulars aforesaid, and the Temperature and Strength of such Spirits, and the Quantity of Spirits contained in each of such Casks, either by Guage or by taking the Weight thereof, and shall, after Receipt of the Certificate of Payment of Duty, hereinafter mentioned, when such Spirits are intended to be so removed for Consumption, and upon and according to the Request in Writing of such Proprietor or Proprietors, Person or Persons as aforesaid, specifying the several Particulars aforesaid, grant a Permit for the Removal of such Spirits as aforesaid, expressing in or by Endorsement of such Permit the several Particulars as aforesaid, of the total Number of Casks, the Mark, Number, Content and Ullage of each such Cask, the Temperature, Quantity and Strength of the Spirits contained therein, the total Quantity of Spirits, and the Names of the Ship and Master, or Conveyance, and of the Ports or Places of Shipment and Destination, and Name or Names of the Person or Persons to whom such Spirits are intended to be sent, and shall forthwith transmit by Post a Duplicate of such Permit to the Principal Officer of Excise at the Port or Place, or nearest thereto, to which such Spirits are so to be sent; and if any such Spirits shall be removed from England into Scotland or Ireland respectively, or from Scotland or Ireland into England, except Spirits so taken from Warehouse, and Duty paid as aforesaid, or otherwise than as aforesaid, or not accompanied by such Permit as aforesaid, or in any greater Quantity, or of greater Strength, or in Casks of any greater Number, or less Content than shall be expressed in such Permit, all such Spirits, together with the Casks containing the same, shall be forfeited, and shall and may be seized by any Officer or Officers of Excise; and the Person or Persons so offending shall for every such Offence forfeit and lose the Sum of treble the Value of such Spirits, including the Duty aforesaid, or of Two hundred Pounds, at the Election of the Commissioners of Excise, or the Person who shall inform or sue for the same.

XCIII. And be it further enacted, That after such Account shall have been taken as aforesaid, and before any such Spirits shall be delivered out of any such Warehouse for such Removal or Consumption, the Distiller or Proprietor intending to remove the same shall pay to the Collector of Excise or other Person employed by the Commissioners of Excise to receive the same, the full Duty of Excise payable on British Spirits distilled in England, for and in respect of all such Spirits intended to be so removed, whether such Spirits shall have been distilled, and shall then be warehoused in England, Scotland or Ireland, and shall be intended to be removed from England into Scotland or Ireland, or from Scotland or Ireland into England; and such Collector of Excise, or other Officer shall, upon Request, sign and give to such Distiller or Proprietor a Certificate of such Payment of Duty.

XCIV. Provided always, and be it further enacted, That on the Delivery from the Warehouse of any Spirits distilled or made in Scotland or Ireland, for the Removal thereof by Sea to England for Consumption, it shall and may be lawful for the Commissioner and Commissioners, and Assistant Commissioners and Collectors of Excise respectively in Scotland or Ireland, to receive, and they are hereby respectively authorized to receive and accept from

the

ment of Resi

the Person or Persons to whom such Spirits shall be delivered paid, with from the Warehouse, for such Removal, in lieu of the whole of Bond for Paythe Duty by this Act made payable thereon, so much thereof as due in Engshall be equal to the Amount of Duty payable on such Spirits when land, as herein delivered for Consumption in Scotland or Ireland respectively, mentioned. together with a Bond, with such good and sufficient Surety or Sureties as shall be satisfactory to the said Commissioner or Commissioners, or Assistant Commissioners or Collectors respectively, as the Case may be, for the due Shipment and Removal of such Spirits as aforesaid, and for Payment of the Residue of the said Duty on the Quantity of Spirits so delivered from the Warehouse for such Removal, within Two Months from the Date of such Bond, or within Twenty one Days after the Arrival of such Spirits, or any Part thereof, in England, whichever shall first happen ; and that upon the Payment of the Residue of such Duty, according to the Condition of such Bond, being certified by the Officer of the Port in England where the said Residue of Duty shall be paid; which Certificate such Officer is hereby required to grant Certificate withwithout Fee or Reward, to the Commissioner or Commissioners, out Fee. and Assistant Commissioners of Excise in Ireland or Scotland, every such Bond shall be cancelled; any Thing in this Act contained to the contrary thereof notwithstanding.

XCV. And be it further enacted, That upon the Distiller or Proprietor of such Spirits, or some Person on Behalf of such Distiller or Proprietor, producing to the Officer surveying the Ware house, the Certificate from the Collector or other Person as aforesaid, of the Payment of such Duty as aforesaid, where such Spirits are intended to be so removed for Consumption, and such Permit having been requested and granted as aforesaid, such Officer shall deliver such Spirits as shall be mentioned in such Certificate and Permit to be so removed; and that no such Removal shall take place on any Excise Office or Custom House Holiday, or commence at any Time of the Day before the Hour of Nine in the Forenoon, or continue after the Hour of Two in the Afternoon; and all such Spirits shall be shipped removed, carried or conveyed to the Place of Destination mentioned in such Permit, and delivered there in the same Casks in which they were originally warehoused, with the Marks, Numbers and Notes of the Contents as aforesaid branded, cut or painted thereon, except in Cases of damaged or leaky Casks, which may be changed with the leave of any Commissioner of Excise, or of the Surveyor or Supervisor of the District, and like Marks, Numbers and Notes shall be branded, cut or painted on the Head of each new Cask, as had been branded or cut on the leaky or damaged Casks respectively, except as varied by any Difference of Content, Ullage, Temperature or Strength.

On Production of Certificate of Payment of

Duty, Warehouse Keeper to deliver Spirits.

To be removed in the same Casks, &c. except by leave of

Commissioners

of Excise.

No British Spirits to be sent from England, Scotland or Iresels or Casks, except as herein mentioned and

land, or in Ves

XCVI. And be it further enacted, That no Spirits made in England, Scotland or Ireland, shall be shipped or carried, conveyed or removed from England to Scotland or Ireland, or from Scotland or Ireland to England, otherwise, than as provided and directed by this Act, or in any Ship or Vessel of any less Burthen than Fifty Tons, or in any Cask or Vessel, except a Cask which shall contain Eighty Gallons of such Spirits at the least, on pain, in addition to all other Penalties and Forfeitures, of the For- described.

E e 2

feiture

Entry to be

brought from

either Country into the other,

and the Spirits

landed in Ten Days,

Commissioners

to order Sale of such Spirits,

and may reward Officers.

feiture of all such Spirits as shall be so shipped or removed, carried or conveyed, contrary to any or either of the Prohibitions aforesaid, together with the Casks or Packages containing such Spirits and the Ship, Vessel or Boat, Horses, Cattle and Carriages employed in such Removal thereof; and such Spirits, Casks, Packages, Ship, Vessel, Boat, Horses, Cattle and Carriages, shall and may be seized by any Officer or Officers of Excise.

XCVII. And be it further enacted, That the Proprietor or Promade of Spirits prietors of any Spirits removed by Sea from England into Scotland or Ireland, or from Scotland or Ireland into England, shall, within Ten Days next after the Arrival of the Ship or Vessel wherein any such Spirits shall be so removed, within the Port into which such Spirits shall be brought, make due Entry with the Collector of Excise of the said Port, of all such Spirits on board such Ship or Vessel, and deliver to such Collector such Certificate of Payment of Duty thereon, or Permit, as aforesaid, and shall then land all such Spirits; and if such Proprietor or Proprietors shall neglect or refuse, for such Ten Days as aforesaid, to make such Entry, and deliver such Certificate of Payment of Duty as aforesaid, or to land such Spirits as aforesaid, such Spirits shall be forfeited, together with the Casks and Packages containing the same, and shall and may be seized by any Officer or Officers of Excise; and the Commissioners of Excise shall cause such Spirits to be publicly sold to the best Bidder, at and for a Price not less than the Amount of such Duties as aforesaid, at such Places as they shall think proper; and if such Spirits will not produce a Price equal to the Amount of the Duties payable on such Spirits, they shall be destroyed in such Manner as the said Commissioners of Excise shall think proper, and a Reward shall be paid to the seizing Officer or Officers, not exceeding Two Shillings per Gallon, over and above all Expences, in lieu of all other Allowances; and if all such Spirits shall be duly landed according to the Provisions of this Act, the proper Officer at such Port shall deliver to the Proprietor or Proprietors thereof, a Certificate thereof, and the Commissioners of Excise shall, upon Production of such Certificate of Payment of Duty, or Permit as aforesaid, and of such other Certificate of the landing of such Duties repaid. Spirits as last aforesaid, thereupon cause to be repaid to the Proprietor of all such Spirits as shall be so removed from England into Scotland or Ireland, and on which the Excise Duty payable in England has been duly paid for and in respect of every Gallon of such Spirits computed at Proof, the Difference between the Amount of the Duty so paid and the Duty payable in the Country into which such Spirits shall be so brought.

On Spirits being sent from England to Scotland or Ire

land, and Duty

paid, Difference between

Number of Casks, &c. inserted in Entries.

Penalty. Spirits made entirely from

XCVIII. And be it further enacted, That in all such Entries so to be made, the Number of Casks and other Packages containing such Spirits, with the particular Numbers and Marks of each of them on board of each respective Ship or Vessel in which the same shall be so brought, shall be inserted, on pain for every Neglect or Refusal thereof to forfeit all such Spirits, with the Cask or other Package wherein the same shall be contained, and the same shall and may be seized by any Officer or Officers of Excise.

XCIX. Provided always, and be it further enacted, That no Spirits which shall be or shall have been made or distilled in Scot

land

of Allowance.

land or Ireland respectively from unmalted Corn or Grain, mixed Malt, to be warehoused or unmixed with Malt, shall be taken out of any Warehouse, separately, and Store or Place, for Removal to England, unless such Spirits were not removed to made and warehoused by some Distiller, having, at the Time when England unless such Spirits were so made and warehoused, no Spirits made from on Repayment Malt only, or on which any Allowance shall be or shall have been by Proprietor made in respect of the Duty on such Malt in his or her Stock or Possession, or in such Warehouse, and which shall be so certified by the proper Officer at the Time of Warehousing, and also at the Delivery thereof; nor shall any Spirits made or distilled in Scotland or Ireland from Malt only, or in respect of which any Allowance as aforesaid has been or shall be made, paid or received, be removed to England, until the Allowance so made shall have been repaid by the Proprietor of such Spirits to the Commissioners of Excise, or such Person as they shall order or direct to receive the same; and if any Person or Persons shall take out of Unduly reany Warehouse, Store or Place, any Spirits made from unmalted moving Spirits. Corn or Grain mixed or unmixed with Malt, for such Removal, which were not made and warehoused by such Distiller as aforesaid, and shall not be so certified as aforesaid, or shall remove any Spirits made from Malt only, or on which any such Allowance as aforesaid has been made, or shall be made as aforesaid, to England, without first repaying such Allowance thereon as aforesaid, all such Spirits shall be forfeited, and shall and may be seized by any Officer or Officers of Excise; and every Person so offending shall for every such Offence forfeit and lose the Sum of Twenty Shillings per Gallon Penalty. for every Gallon of such Spirits so taken out or removed, or Onc hundred Pounds at the Election of the Commissioners of Excise, or Person who shall inform or sue for the same.

C. And be it further enacted, That it shall and may be lawful Regulations to deliver in Casks, of not less than Eighty Gallons, from any for shipping such Warehouse as aforesaid, any Spirits lodged and secured warehoused therein as aforesaid, for the Purpose of being shipped as Stores, Spirits. and of being consumed upon any outward and homeward Voyage to or from Parts beyond the Seas, without Payment of the Duty of Excise, subject nevertheless, except as aforesaid, to the Conditions, Regulations, Restrictions and Securities required by any Act or Acts in force in Great Britain, relating to the Shipping of Rum as Stores.

tillations.

CI. And to remove all Doubts respecting the Denomination of Denominations Spirits, and of Spirits of different Distillations, be it further enacted, of Spirits, and That all Spirits distilled or made in England, or distilled or made of Spirits of in Scotland or Ireland, and imported into England, shall be deem- different Dised and called British Spirits; and that all Spirits of the First Extraction, drawn or produced by one Distillation of Wash, shall be deemed and called Low Wines; and that all Spirits produced by the Redistillation of Low Wines, or any further Redistillation, and which shall be conveyed into or kept in any Feints Receiver, shall be deemed and called Feints; and that all other Spirits produced by Redistillation, and which shall not have had any Flavour communicated thereto, and all Liquors whatsoever which shall be mixed or mingled with any such Spirits, shall be deemed and called Plain British Spirits; and that all other Spirits produced by Redistillation, and which shall have had any Flavour communicat