Perfons employed in Commiffariat Department embezzling Stores Court Martial, Bic. not voluntarily return to fuch Recruiting Party or Perfon enlisting him, to go before fome Juftice of the Peace or Magistrate under the Provifions of this Act within fuch Period of Four Days as aforefaid, fuch Perfon fhall be deemed to be enlifted and a Marine in His Majesty's Service, as fully to all Intents and Purposes as if he had been duly attefted, and may be apprehended and punished as a Deferter, or for being abfent without Leave, under any Articles of War made for Punishment of Mutiny and Desertion; nor fhall any fuch Perfon whe fhall not have remained with, or who shall not have returned to fuch Recruiting Party or Perfon enlifting him as aforefaid, be entitled to be discharged or be difcharged by any Juftice of the Peace or Magif trate after the Expiration of fuch Four Days as aforefaid; unless it fhall be proved to the Satisfaction of fuch Juftice of the Peace, that the true Name and Refidence of the Perfon enlifted was dif clofed and known to the Recruiting Party, and that no Notice was given to the Perfon enlifted, or left at his laft ufual Place of Abode of his having fo enlifted. LXVI. And be it further enacted, That every Commiffion Officer, Storekeeper or Commiffary, or Deputy, or Affiftant Commiffary, or other Perfon employed in the Commiffariat Department, or in any Manner in the Care or Diftribution of any Money, Provifions, nay be tried by Forage or Stores, belonging to His Majefty's Royal Marine Forces, or for their Ufe, that fhall embezzle or fraudulently mifapply, or cause to be embezzled or fraudulently mifapplied, or fhall knowingly or wilfully permit or fuffer any Money, Provisions, Forage, Arms, Cloathing, Ammunition or other Military or Royal Marine Stores to be embezzled or fraudulently mifapplied, or to be spoiled or damaged, may be tried for the fame by and before a General Court Martial, and it shall be lawful for fuch Court Martial to adjudge any fuch Perfon to be tranfported as a Felon for Life, or for any certain Term of Years, or to fuffer fuch Punishment of Pillory, Fine, Imprifoument, Difmiffal from His Majefty's Service, and be incapable of ferving His Majefty in any Office, Civil or Military, as any fuch Court fhall think fit, according to the Nature and Degree of the Offence, or that such Perfon fhall forfeit Two hundred Pounds, and that fuch Perfon fhall, in addition to any other Punishment, make good at his own Expence the Lofs and Damage thereby fuftained, to be afcertained by fuch Court Martial, which fhall have Power to feize the Goods and Chattels of the Perfons fo offending, and fell them for the Payment of the faid Two hundred Pounds and fuch Damage; and if fufficient Goods and Chattels cannot be found and feized, then the Perfon to offending fhall be committed to Prifon, or the Common Gaol, there to remain (in addition to any other Punishment or Imprifonment) for Six Months without Bail or Mainprize, and until he fhall pay fuch Deficiency, and after the faid Sum fhall be recovered and levied, the fame fhall be applied and difpofed of as His Majefty fhall direct and appoint. Fenalty. Imprifonment. Continuauce. LXVII. And be it further enacted, That this Act and every Thing herein contained, fhall be and continue in force within Great Britain, from the faid Twenty fifth Day of March in the Year of our Lord One thousand eight hundred and ten, until the Twenty fifth day of March in the Year of our Lord One thousand eight hundred and eleven; and shall be and continue in force within Ireland, from the First Day of April One thoufand eight hundred and teu, until the First Day of April One thousand eight hundred and eleven; and that this Act, fo far as relates to the Allowances to he made for the quartering of Royal Marines, and providing for their Act may be a Hories, may be altered and varied by any Act or Acts to be made tured, &c. in this Sefiion of Parliament. [This A&, except the Clauses above inferted, is fimilar to 49 G.3. c.19.] CA P. XV. An Act to grant to His Majefty Duties upon Spirits made or diftilled in Ireland from Cora; to allow certain Drawbacks on the Exportation thereof; to make further Regulations for the Encouragement of Licensed Distillers; and for amending the Laws relating to the Distillery in Ireland, Moft Gracious Sovereign, [6th April 1810.] TE, Your Majefty's most dutiful and loyal Subjects, the Comin Parliament assembled, towards railing the neceffary Supplies, have freely and voluntarily refolved to give and grant unto Your Majefty the Duties hereinafter mentioned; and do moft humbly befeech Your Majesty 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 within and through that Part of the United Kingdom called' Ireland, there fhall be granted, raised, levied, collected, paid and fatisfied unto and to the Ufe of His Majefty, His Heirs and Succef- Duty on Corn fors, the Duties following, that is to fay: For and upon every Gal- Spirits, in lies lon of Aqua Vita, Strong Waters or Spirits, which, at any Time of former Dufrom and after the Fifth Day of March One thoufand eight hundred ties. and ten, fhall be made or diftilled in Ireland from Corn malted or unmalted, by any Perfon or Perfons whatsoever, or for which any Diftiller fhall be chargeable by Law, the Sum of Two Shillings and Six pence British Currency, and fo in proportion for any greater or lefs Quantity, to be paid by the first Maker or Distiller thereof which faid Duty fhall be in lieu and full Satisfaction of all· Duties granted on fuch Spirits by any former Act or Acts of Parliament in force in Ireland; except fuch Duties as have been or fhall or may be granted or impofed for certain local Purposes in Ireland by any Act or Acts of Parliament, and which Duties are or may appropriated to such local Purposes by the Acts by which fuch Duties are or may be granted or impoled, or by any other Act or Acts. II. And be it further enacted, That from and after the Fifth Day Duty on Corn of March One thoufand eight hundred and ten, the Duty of Four Spirits under Shillings Britif Currency upon every Gallon of Aqua Vita, Strong 48 G.3.c.78 $1. Waters or Spirits made or diftilled in Ireland from Corn malted or unmalted, and alfo the Duty of Ten Shillings British Currency, 49 G.3.c.73. §5. upon every Six Gallons of fuch Aqua Vite, Strong Waters or Spirits, repealed. which were granted by an Act made in the Forty eighth Year of His prefent Majefty's Reign, intituled, An Ad to grant to His Majefly Duties upon Malt made in Ireland, and upon Spirits made or dijilled in Ireland, and to allow certain Drawbacks on the Exportation thereof, C 3 be and and on the Strength under A.D.1810. and alfo the Duty on all fuch Spirits in proportion to the Strength of the fame under and by virtue of an Act of the laft Seffion of Parliament, intituled, An Aa to grant to His Majefty Duties on Spirits made or difilled in Ireland and upon British Spirits imported into Ireland, and upon Licences to fell Spirituous Liquors in Ireland not less than Two Gallons, fhall ceafe and determine, and be no longer paid or payable; and that all and every the Claufes, Provifions and ReguRegulations of lations in the faid first recited Act contained, relating to the faid Duty of Ten Shillings for every Six Gallons of fuch Spirits, and relating to any Allowance to any Diftiller charged with the faid Duty against the Amount of the faid Duty, and in Discharge of the fame for or in refpect of the Malt ufed and confumed in the making and diftilling of fuch Spirits, fhall be and the fame are hereby repealed, except only fo far as relates to any Spirits which shail or may have been charged or chargeable with the faid Duty at any Time before the faid Fifth Day of March One thousand eight hundred and ten. 43 G. 3. c. 78 Drawback on Corn Spirits exported. Duties on Spirits to be a Charge on Distiller. 46 G. 3. c. 58. and former Acts applied to this. 46 G. 3. c. 88, 77. repealed. III. And be it further enacted, That in lieu and instead of all former Drawbacks on Spirits diftilled from Corn or Grain in Ireland, and exported to any other Place than Great Britain, every Perfon who fhall export to any other Place than Great Britain, Spirits diftilled from Corn or Grain in Ireland, on which the Duties impofed by this Act fhall have been paid, fhall be entitled to and fhall receive for every Gallon of fuch Spirits of a Strength not lefs than that of One to Ten over Hydrometer Proof, a Drawback of Three Shillings and Four pence British Currency. IV. And be it further enacted, That the faid Duty of Two Shil. lings and Six pence per Gallon on Spirits made from Corn malted or uamalted, fhall be charged on every Diftiller in refpect of the Quantity of Spirits which fhall be made or diftilled by fuch Distiller, or for which any Distiller fhall be chargeable by Law, to be computed, afcertained and charged in fuch Manner, and under fuch Regulations, Directions and Provifions, as are contained in an A&t made in the Forty fixth Year of His prefent Majefty's Reign, intituled, An Aa to provide for the regulating and fecuring the Collection of the Duties on Spirits difilled in Ireland, and the warehousing of fuch Spirits for Exportation, and in this or any other A&t or Acts for amending the faid recited A&t of the Forty fixth Year, and that all and every the Claufes, Rules, Regulations, Reftrictions, Provifions, Penalties, Forfeitures and Modes of recovering thereof, provided, mentioned and contained in the faid recited Act of the Forty fixth Year aforefaid, or in this or any other Act for amending the fame, with refpect to any Charges of Duty or any other Charges on any Diftiller, and with refpect to the warehouting of any Spirits, fhall be appled and put in Practice in making Charges of Duty and other Charges on fuch Diftiller in refpect of the faid Duties on Spirits under this Act, and with refpect to the warehoufing of any Spirits charged with Duty under this Act. as fully and effectually to all Intents and Purpofes whatfoever, as if all the faid Claufes, Rules, Regulations, Reftrictions, Provifions, Penalties and Forfeitures, had been exprefsly repeated and enacted in this Act. V. And whereas further Regulations are neceflary for the Sup• preffion of clandeftine Diftillation, and for the Encouragement of licenfed Diftillers ja Ireland, without any Preference in refpect to the Size of Stills which they may be licensed to ufe;' Be it therefore enacted, That from and after the Fifth Day of March One thoufand eight hundred and ten, fo much of the faid Act made in the Forty fixth Year of His present Majesty's Reign, intituled, An Act to provide for the regulating and fecuring the Collection of the Duties on Spirits diflilled in Ireland, and the warehousing fuch Spirits for Exportation, as enacts that every Distiller in Ireland who fhall make ufe of any Still the Body whereof fhall contain Fifteen hundred Gallons or upwards, fhall be allowed and paid a Bounty after the Rate of Sixteen Pounds for every One hundred Pounds of the Amount of the Duties on Spirits paid by fuch Distiller, and that every Distiller in Ireland who fhall make ufe of any Still, the Body whereof fhall contain One thoufand Gallons, and fhall not contain Fifteen hundred Gallons, fhall be allowed and paid a Bounty after the Rate of Eight Pounds for every One hundred Pounds of the Amount of the Duties on Spirits paid by fuch Distiller, and all and every Claufe, Matter and Thing in the faid recited Act, as to the Time or Manner of paying and allowing any fuch Bounty of Sixteen Pounds or Eight Pounds refpectively, fhall be, and the fame is and are hereby repealed, except as to fuch Spirits as fhall have been diftilled at any Time before the faid Fifth Day of March One thousand eight hundred and ten; and from and after the faid Fifth Day of March One thoufand eight hundred and ten, no fuch Bounty fhall be paid or allowed, except on fuch Spirits as aforefaid, any Thing in the faid recited Act or in any other Act in force in Ireland to the contrary in any wife notwithstanding. VI. And be it further enacted, That it fhall and may be lawful for What Stills the Commiffioners of Inland Excife and Taxes in Ireland, or any Commiffioners Four of them, to grant a Licence to any Perfon or Perfons in Ire of Excife may land to keep and ufe from and after the Fifth Day of March One license less than thoufand eight hundred and ten, any One or more Still or Stills, 44 Gallons. the Body whereof, without the Head or any other Appendage thereto, fhall be capable of containing any Number of Gallons not lefs than Forty four Gallons in any Place or Places whatever in Ireland where the faid Commiffioners or any Four of them shall think proper, whether fuch Place or Places fhall be or fhall not be within Five Miles of any Distillery House or Place wherein any Still of Five hundred Gallons or upwards fhall at the Time be licensed to be kept or ufed; any Thing in any Act or Acts in force in Ireland to the contrary thereof in any wife notwithstanding. [See 47 G. 3. Self. 2. c.17.§ 13. 49 G. 3. c. 93. § 23-26.] 47 G 3. Sef. 2. VII. And be it further enacted, That so much and fuch Parts of an At made in the Forty feventh Year of His prefent Majefty's c.17. §3.49 G.3, Reign, intituled, An A& to amend an Act made in the Forty fixth Year c. 99.6 26. of His prefent Majefly, for the regulating and fecuring the Collection repealed. of the Duties on Spirits diftilled in Ireland; and of an Act made in the Forty ninth Year of His prefent Majefty's Reign, intituled, An A& to amend the feveral Ads for the regulating and fecuring the Collection of the Duties on Spirits diflilled in Ireland; and for the regulating the Sale of fuch Liquors by Retail, as enacts that no Person or Perfons fhall be licensed to keep or ufe a Still of Five hundred Gallons Content or upwards, and a Still of lefs Size than Five hundred Gallons Content at one and the fame Time, nor to keep or ufe Two Stills either of which shall be of a lefs Size than Five hundred Gallons Con tent at the fame Time, fhall, from and after the Fifth Day of March, One thoufand eight hundred and ten, be and the fame is and are hereby repealed. VIIJ. Provided always, and be it enacted, That whenever any Diftiller in Ireland fhall have Two or more Stills licenfed at the fame. Time in his Diftillery, every fuch Diftillery fhall be charged and chargeable with, and fhall pay Duty for fuch Quantity of Spirits as might be produced from the Number of Charges of Low Wines or Singlings with which every fuch Still or Stills fhall by Law be chargeable according to the Contents of the fame, for and in respect of every fuch Still fo long as the fame shall remain in the Distillery of fuch Diftiller, as if every fuch Still were conftantly at work; and that whenever any Distiller having Two or more Stills in his Distillery fhall give Notice according to Law of his Intention to difcontinue the working of either or any of fuch Stilis, fuch Diftiller fhall, within Twenty four Hours after the Time when, according to fuch Notice, he ought to difcortinue the working of fuch Still or Stills, caufe the Works in which fuch Still or Stills was or were fet, to be taken down, and fhall difplace and remove any and every fuch Still, and fhall alfo difplace and remove, clear out of the Worm-tub the Worm belonging to any and every fuch Still, and fhall, within Forty eight Hours then next following, fend or convey any and every fuch Still and Stills, and the Heads and Worms refpectively belonging thereto, to the Excile Office of the District in which fuch Distillery fhall be fituate, unlels the Officer in charge of fuch Distillery shall, purfuant to Order given to him by the Collector of the District, which Order he is hereby required to obey, ftrap down and faften the Head of every fuch Still the working of which is fo intended to be difcontinued, by locking the fame, and locking the Door of the Furnace Grate, and ftopping and locking the difcharging Cock or Pipe of fuch Still; and whenever fuch Still or Stills fhall be fent to the Excife Office in manner aforefaid, the same shall be there kept until any or every fuch Still or Stills reípectively fhall be re-delivered to fuch Diftiller for the Purpose of being re-fet and again worked according to Law in pursuance of any Notice or Notices to be duly given by fuch Diftiller of his Intention to re-commence the working of fuch Still or Stills refpectively according to Law, or until fuch Still or Stills refpectively shall be disposed of to fome licensed Diftiller, which it fhall be lawful for the Proprietor of fuch Still or Stills to do: Provided always, that in cafe any Diftiller fhall give Notice of difcontinuing to work a Still of Five hundred Gallons Content or upwards, it fhall not be neceffary for him to caufe the Works in which fuch Still was fet, to be taken down, nor to difplace or remove any fuch Still, nor to difplace or remove the Worm thereof. out of the Worm-tub, nor to fend or convey the fame to the Excife Office during the Continuance of his Licence, nor fhall he be subjec to any Penalty or Forfeiture for omitting fo to do, any Law to the contrary notwithstanding, if the Officer of Excife attending his. Distillery fhall certify that by trapping down and fastening the Head of every fuch Still he has effectually fecured it from being ufed or worked, nor fhall he be charged with or chargeable for any Quantity of Spirits in refpect of any Still during the Time it fhall be fo ftrapped down, difplaced or removed, any Thing herein contained to the contrary notwithstanding. XI. And |