Additional Duty on Rum, &c. not

of the British Plantations.

Duties under Commiffioners of Excife.

Officers of Excife

to allow Diftillers in England a Credit of 21 Gallons of Spirits of one to 10 over

Proof for 100

meter Proof, to be paid by the Importer thereof, before the landing thereof :

For every Gallon English Wine Measure of Spirits of the Strength not exceeding that of One to Ten over Hydrometer Proof, and fo in Proportion for any higher Degree of Strength, made or diftilled in England from Sugar, and imported or brought from thence into Sentland, to be paid by the Importer thereof, before the landing thereof, an Excife Duty of Six Shillings and Three pence Halfpenny :

For every Gallon English Wine Measure of Spirits of a Strength not exceeding that of One to Ten over Hydrometer Proof, made or diftilled in Scotland from Sugar, and imported and brought from thence into England, to be paid by the Importer thereof, before the landing thereof, an Excife Duty of Seven Shillings and Eleven pence Farthing:

For every Gallon English Wine Meafure of all fuch Spirits as laft aforefaid, of a greater Strength than One to Ten over Hydrometer Proof, and not exceeding Three per Centum over and above the Strength of One to Ten over Hydrometer Proof, an Excife Duty of Seven Shillings and Eleven pence Farthing; and also a further Excife Duty proportioned to the Degree of Strength in which fuch Spirits fhall exceed the faid Strength of One to Ten over Hydrometer Proof, to be paid by the Importer thereof, before the landing thereof :

For all Rum, Brandy, Spirits, Aqua-vita, or Strong Waters (except Rum of the Produce of the British Plantations), imported into Great Britain, and for which the Duties chargeable thereon fhall not have been paid on the Fourteenth Day of January One thousand eight hundred and twelve, or imported after that Day, an additional Duty of Twelve Pounds and Ten Shillings per Centum upon the Produce and Amount of the feveral Duties of Excife impofed for or in refpect thereof by any Act or Acts of Parliament in force immediately before the paffing of this Act.

IX. And be it further enacted, That fuch of the Duties by this Act impofed, as fhall arife in that Part of Great Britain called England, fhall be under the Management of the Commiffioners of Excife in England for the time being; and that such Part thereof as fhall arife in that Part of Great Britain called Scotland, shall be under the Management of the Commiffioners of Excife in Scotland for the time being.

X. And be it further enacted, That every Officer of Excife in England, having any Still or Still House, or other Place used for the Purpose of making or diftilling Spirits under his Survey, fhall keep exact Accounts in his Books of all Worts and Wafl whereon the Duties are by this Act impofed, and fhall in his faid Books give unto the feveral Diftillers, or Makers of Spirits under his Survey, Gallous of Wort. a Credit of Twenty one Gallons of Spirits, of the Strength of One to Ten over Hydrometer Proof, for every One hundred Gallons of Worts or Wash brewed or made from Sugar, by fuch Diftiller or Distillers, during fuch time as fuch Distiller or Distillers fhall continue to work or diftil Spirits from Sugar.

Distillers in

XI. And be it further enacted, That every Diftiller in Scotland Scotland allowed fhall be charged with, and pay the feveral and refpective Duties by a like Proportion this Act impofed on Spirits made in Scotland, for the Confumption of Spriits.

of

of Scotland, at and after the Rate of Twenty one Gallons of Spirits for every One hundred Gallons of Wort or Wafh brewed or made from Sugar by any fuch Distiller; and every fuch Diftiller shall have Credit, and be allowed Permits for Twenty one Gallons of Spirits, of the Strength of One to Ten over Hydrometer Proof, for every One hundred Gallons of Worts or Wash as aforefaid, brewed or made, and actually diftilled into Spirits by fuch Distiller.

XII. And be it further enacted, That if any Diftiller in England Distillers in Engfhall make, diftil, extract or produce any Quantity of Spirits ex- laud to pay for ceeding the Proportion of Twenty one Gallons for every One hun- any Excefs bedred Gallons of Wort or Wash brewed or made from Sugar as afore. yo ahove Profaid, every fuch Distiller fhall pay Duty for all fuch Spirits exceed- portion 78.114d. ing the Proportion aforefaid; that is to fay, at and after the Rate of Seven Shillings and Eleven pence Farthing for every Gallon of fuch Excefs, computed at the Strength of One to Ten over Hydrometer Proof.

per Gallon.

After what Proportion Distillers Spirksin Eng

of

XIII. And be it further enacted, That every Diftiller who fhall make or diftil Spirits in England, for Exportation from thence to Scotland, or who fhall make or diftil Spirits in Scotland for Exland or Scotland portation from thence to England, fhall for every One hundred Galfor Exportation ions of Wort or Wash brewed or made from Sugar, for making or to either Country extracting Spirits for Exportation as aforefaid, produce to the Sight shall produce of the proper Officer or Officers of Excife, and duly export to Scot- Spirits, &c. land or England, as the cafe may require, at least Twenty one Gallons of Spirits of the Strength of One to Ten over Hydrometer Proof; and in every cafe where the Produce of Spirits extracted and produced to the Sight of the proper Officer or Officers of Excife, and duly exported as aforefaid, fhall fall fhort of the Proportion aforefaid, every fuch Diftiller or Diftillers fhall, and he, fhe and they is and are hereby made chargeable with, and shall pay for every Gallon of Spirits which shall fo fall short or be deficient, a Duty of Twenty Shillings.

from Sugar for

permitted, but

Corn.

XIV. Provided always, and be it further enacted, That, until the No Entry of First Day of December One thousand eight hundred and twelve, no Houfe for difPerfon or Perfons fhall be permitted to make Entry of any Houfe tilling Spirits or Houses, or Place or Places in England, for making or diftilling fuch Exportation Spirits from Sugar for Exportation to Scotland, nor fhall any Perfon or Perfons be permitted to make Entry of any House or Houfes, what has been or Place or Places in Scotland, for making or diftilling Spirits from already entered Sugar for Exportation to England, fave and except fuch Houfe for Distillation of Spirits from er Houfes, or Place or Places, as fhall have been duly entered and employed, or ufed for making and diftilling Spirits from Corn or Grain for fuch Exportation from England to Scotland, or from Scotland to England, as the cafe may require, between the First Day of Ofsber One thoufand eight hundred and eleven and the paffing of this Act; nor fhall any Perfon or Perfons be permitted to make, in any Restriction as to fuch entered House or Houses, Place or Places, or to export a Num- Quantity of ber of Gallons of Spirits within the Year, from the Commence- Spirits exported, ment of fuch Entry on the First Day of. October One thoufand eight hundred and eleven, beyond the Quantity which fuch Perfon or Perfons would have been entitled to have made from Corn or Grain, and to have exported from England to Scotland, or from Scotland to England, as the cafe may require, if the Distillation from Corn or Grain had not been prohibited, farther than the Excefs of Produce

of

&c.

Distillers in

Lowlands of
Scotland pro-
ducing certain
Quantity of

Sp rits according
to Contents of
Sull, Licence
to cease.

Diftillers in

Highlands producing certain Quantity of

of Spirits from Sugar Wafh above the Produce of Spirits from Corn Wash, computing fuch Produce at and after the Rate of Eighteen Gallons of Spirits, at the Strength of One to Ten over Hydrometer Proof, for every Hundred Gallons of Wort or Wash made or diftilled from Corn during fuch Portion of the Year as such Diftiller or Distillers fhall have been making or diftilling from Corn fince the faid First Day of October One thoufand eight hundred and eleven, and of Twenty one Gallons of Spirits at the Strength aforefaid, for every Hundred Gallons of Wort or Wash to be diftilled from Sugar during fuch Period of the present Year of our Lord, as ich Distiller or Distillers fhall continue to make or diftil Spirits from Sugar from and after the faid Eighth Day of February One thoufand eight hundred and twelve, until the time at which the annual Entry of fuch House or Houses, or Place or Places, would havej expired; any thing in this or any other A&t to the contrary in any wife notwithttanding. [See poft. c. 118. § 1.]

XV. And be it further enacted, That when and fo foon as any Diftiller in the Lowlands of Scotland fhall have brewed or made and diftilled into Spirits a Quantity of Wort or Wash from Sugar, fufficient to produce Two thousand twenty five Gallons of Spirits of the Strength of One to Ten over Hydrometer Proof, for each and every Gallon of the full Content or Capacity of the Still or Stills fpecified or mentioned in the Licence granted to fuch Diftiller in the faid Lowlands, computing Twenty one Gallons of fuch Spirits of the Strength aforefaid, for every One hundred Gallons of Wort or Wash, then and in every fuch cafe the Licence of fuch Distiller fhall cease and determine, and be no longer in force.

XVI. And be it further enacted, That when and fo foon as any Distiller in the Highlands of Scotland fhall have brewed or made and diftilled into Spirits a Quantity of Wort or Wafh from Sugar, fufficient to produce Seventy five Gallons of Spirits of the Strength of Spirits according One to Ten over Hydrometer Proof, for each and every Gallon of the full Content or Capacity of the Still or Stills fpecified or men. tioned in the Licence granted to fuch Distiller in the faid Highlands, computing Twenty one Gallons of fuch Spirits at the Strength aforefaid, for every One hundred Gallons of fuch Wort or Wash, then and in every such case the Licence of fuch Diftiller fhall ceafe and determine, and be no longer in force.

to Contents of Still, Licence to ecafe,

In what cafe
Distillers in

England not

XVII. And be it further enacted, That no Distiller in England fhall be fubject or liable to any Penalty, Forfeiture or Profecution, for difcontinuing to work, provided fuch difcontinuing is or fhall be liable to Penalty occafioned by the Expiration or other Termination of the Prohibition of the Ufe of Corn or Grain in the Diftillation by or under the Authority of Parliament; any thing in this or any other Act or Acts of Parliament heretofore made to the contrary in any wife notwithAtanding.

for difcontinuing to work.

Allowance to
Distiller in
Scotland, in

cafe Quantity of
Spirits limited
by Licence be
not produced,
&c.

XVIII. And be it further enacted, That it shall and may be lawful to and for the Commiffioners of Excife in Scotland, and they are hereby authorised and required in cafe of the Termination, by or under the Authority of Parliament, of the Prohibition of the Ufe of Corn or Grain in the Diftillation of Spirits, or of the Revival of the Laws which allow the Diftillation of Spirits from Corn or Grain before any licensed Diftiller in Scotland fhall have diftilled into Spirits the full Quantity of Wort or Wash, to which the Licence of any fuch

Distiller

Distiller fhall be limited, to pay and allow to fuch Distiller out of the Duties arifing by the Distillery in Scotland a Sum of Money equal to that which fhall or may have been paid in advance by fuch Distiller, over and above the Quantity of Wort or Wath made and Spirits actually distilled under and by virtue of any fuch Licence. XIX. And be it further enacted, That it fhall and may be lawful Licence granted to and for the Commiffioners of Excife in Scotland to licenfe any Still in Scotland for ↑ or Stills in Scotland for the Purpofe of diftilling Spirits from Sugar Sulls for dinill ing Spirits from after the Distillation from Corn or Grain fhall be prohibited, provided Sugar. that no fuch Licence to be granted in the prefent Year of our Lord fhall be granted to commence or take effect before the Eighth Day of February One thoufand eight hundred and twelve next, and no fuch Licence which shall be granted after the faid present Year fhail be granted to commence and take effect before the first Day of De- Commencement. cember next enfuing the granting thereof; nor fhall any fuch Licence be of any Validity or have any Force or Effect untill all the Wort or Wafh brewed or made from Corn or Grain in the Cuftody or Poffeffion of the Perfon or Perfons to whom any fuch Licence fhall be granted, shall have been actually diftilled into Spirits of the Seand Extraction, by the Space of Four Days at the leaft; any Act of Acts of Parliament to the contrary in any wife notwithstanding. XX. And be it further enacted, That nothing in this Act fhall Refrictions as exted, or be deemed or conftrued to extend, to authorize the Commiffio.ers of Excife in Scotland to grant Licences until the First Day of December in the prefent Year One thousand eight hundred and twelve, b any Perfon or Perfons, or to any Houfe or Houses, Place or Placesfor diffolving or mixing Sugar for extracting Spirits in Scotland for the Confumption in Scotland, excepting to fuch Perfon or Perfons, o Houfe or Houses, or Place or Places, which, from the Tenth Day of November One thoufand eight hundred and eleven, shall have been licenced, and shall have begun and continued to make Spirits from Cora for fuch Confumption in Scotland; any thing in this Act contained to the contrary in any wife notwithstanding.

to granting
Licences.

XXI. And be t further enacted, That no Distiller or Distillers in Limiting the England or Scotland refpectively shall be allowed to make Entry for, Time for making or to make or difti. any Spirits from Sugar for Exportation from Entry of Spirits England to Scotland, or from Scoland to England, at any other time &c. for Exportation, than from and after the First Day of December in each Year of our Lord after the prefent Year of our Lord One thoufand eight hundred and twelve.

Corn within 301

XXII. Provided always, and be it further enacted, That when Entry for Exand fo foon as any fuch Pohibition as aforefaid, of the Ufe of Corn portation of and Grain in the Diftillation of Spirits, fhall ceafe and determine, it Spirits from fhall and may be lawful to and for any Perfon or Perfons in England Days from Periol or Scotland refpectively to make Entry for, and to make or diftil Spi- when Prohibirits from Corn and Grain for Exportation from England to Scotland, tion fhall cease, or from Scotland to England, at any time within Thirty Days from &c. the Period when fuch Prohibition fhall cease and determine: Provided alfo, that no fuch Entry fhall have effect for any longer Period than until the First Day of October then next enfuing, nor fhall any fuch Entry be made or admitted while any Spirits diftilled from Sugar, or any Materials for fuch Diftillation fhall be remaining on any Part of the Premises of fuch Diftiller or Distillers; any thing in this or any other Act to the contrary in any wife notwithstanding. XXIII. Pro

8

from Sugar;

Licences granted XXIII. Provided alfo, and be it further enacted, That it shall in Scotland for and may be lawful to and for the Commiffioners of Excife in Scotland, diftilling Spirits or the major Part of them, or to or for the respective Collectors and and after Prohi- Supervifors of Exeife in Scotland, by and with the Leave and Ap bition fhall ceafe, probation of the faid Commiffioners, to grant a Licence or Licences Licences granted to any Perfon or Perfons, to make or diftil Spirits from Sugar, dur

for distilling Spirits from Grain, &c.

Ufing any other Thing than Sugar, except Yeaft, in preparing Wort for Distillation, during Prohibition.

Penalty.

Penalty.

Distillers having in Cuftody Molaffes or Grain beyond

mentioned.

ing any Period in which the Diftillation of Spirits from Corn or Grain fhall be prohibited; and alfo to grant Licences in like manner to any Perfon or Perfons to make or diftil Spirits from Corn or Grain, at any time after the Distillation of Spirits from Corn or Grain fhall, by or under the Authority of Parliament, be permitted or allowed: Provided also, that no fuch laft mentioned Licence fhall be granted to take effect before the Tenth Day of November One thousand eight hundred and twelve, nor for any longer Period than until the Tenth Day of November One thoufand eight hundred and thirteen; any thing in this or any other A&t to the contrary in any wife notwithstanding.

every

Diftiller

XXIV. And be it further enacted, That if any Distiller or Maker of Spirits in Great Britain fhall, during fuch Prohibition as aforefaid of the Ufe of Corn or Grain in the Distillation of Spirits, make ve of or employ any Material, Commodity, Article or Thing what ever, in brewing, making or preparing Wort or Wash for Diftillatio fave and except pure Yeaft neceffary for fermenting the Wort or Wah, and fave and except Sugar in the State in which the fame fhal have been imported into this Kingdom, and without the fame having been previously diluted with Water or other Liquor, or undergone any Procefs or Manufacture whatever to alter the fame, or Maker of Spirits fo offending fhall, for each and every fuch Of fence, forfeit the Sum of Five hundred Pounds; and fuch Diftiller or Maker of Spirits, and every othe Perfon who, during fuch Prohibition of the Ufe of Corn or Gran as aforefaid, fhall be aiding or affifting in the Ufe of any other Material, Commodity, Article or Thing whatsoever in brewing, making or preparing of Wort or Wash for Distillation, or in the making or diftilling of any Spirits, except pure Yeaft and Sugar as aforefaid, fhall alfo, for each and every fuch Offence, forfei the Sum of Fifty Pounds, and in Default of Payment fhall fuffer Three Months Imprifonment.

of

any

every

Servant

XXV. And be it further enacted, That ro Distiller or Maker of Spirits fhall at any time while he, fhe or tley fhall have in his, her or their Cuftody any Wort or Wash for Ditillation made or prepared from Sugar, or while he, fhe or they shall be preparing or making any Quantity herein Wort or Wash from Sugar, or diftilling or extracting Low Wines or Spirits from Wort or Wash fo made or prepared, take or receive into or have or keep in his, her or their Cuftody or Poffeffion Molaffes exceeding the Quantity of One Pound, nor any Wheat, Barany ley, Malt, Oats, Rye, Bear or Bigg, which shall have been ground, excepting Malt not exceeding Five Quarters, or Wheat Meal or Wheat Flour not exceeding Five Buthels, nor any Beer Grounds, Brewers Tilts, or Worts or Wash made or prepared from any Material or Commodity whatsoever, except Sugar, on Pain of forfeit ing the Sum of Five Hundred Pounds.

Penalty.

Not to take lefs

than a Hogthead of Sugar.

XXVI. And be it further enacted, That no Diftiller or Maker of Spirits fhall take or receive into his, her or their Cuftody or Pof.

feffion,