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Payment of Money mentioned in Certificate.

Money paid out of Confolidated Duties to be replaced.

Duty on Malt confumed in making of

Strong Beer be

tween the 8th April and 5th July allowed.

Beer Allow

ances.

of the Perfon or Perfons making the faid Oath, and claiming the Allowance for or in refpect of fuch Malt, and that the said Malt was the fole Property of the faid Perfon or Perfons, or was held by him, her or them, as the Property of, for the Ufe of fome other Maltfter or Maker of Malt for Sale, Seller or Retailer of Malt, Common Brewer, Diftiller, Victualler or Vinegar Maker, and that all the Malt which was actually in Operation at the time when the Officer or Officers of Excife took an Account of the dry unground Malt in the Stock, Cuftody or Poffeffion of fuch Maltfter or Maker of Malt for Sale, and which in order to exempt the fame from the faid Duty impofed by the faid A&t is by this A&t required to be kept feparate and apart from all other Corn, Grain or Malt, hath been fo kept, the faid Commiffioners of Excife or the major Part of them, or fuch Collector as aforefaid, being fatisfied of the Truth of fuch Oath, fhall forthwith, out of the Money in their Hands refpectively on Account of the faid additional Duties, if they refpectively shall have fufficient Money on fuch Account, pay to the Maltfter or Maker of Malt for Sale, Seller or Retailer of Malt, Common Brewer, Distiller, Victualler or Vinegar Maker, or to his, her or their Agent or Agents, entitled to the fame, the Sum of Money fpecified in fuch Certificate, and if the faid Commiffioners or Collectors refpectively fhall not have fufficient Money on fuch Account in their respective Hands for the Purpose aforefaid, the faid Commiffioners or Collectors refpectively fhall pay the faid Allowance out of any Money in their refpective Hands arifing from the Confolidated Duties of Excife.

XIV. Provided always, and be it further enacted, That whatever Sum or Sums of Money fhall be paid as aforefaid, out of the Confolidated Duties of Excife, fhall be replaced to fuch Confolidated Duties out of the first Monies that shall arife and be received from and on account of any of the additional Duties of Excife, granted and imposed by the faid Act made in the Forty third Year of the Reign of His prefent Majefty, and continued by feveral other Acts, and laftly by an Act made in the prefent Seffion of Parliament, until and upon the Fifth Day of July One thoufand eight hundred and twenty one, in Preference to all other Payments whatsoever.

XV. And be it further enacted, That there shall be allowed to every Common Brewer or Victualler the additional Duties of Excife upon Malt by the faid A&t first herein recited impofed, by him, her or them actually used and confumed after the Eighth Day of April One thoufand eight hundred and fixteen, and before the Fifth Day of July One thousand eight hundred and fixteen, in the making or brewing of Strong Beer, not exceeding the following Proportions; that is to say,

For every Four Barrels of fuch Strong Beer called Porter, which shall be made or brewed by fuch Common Brewer or Victualler, and which shall be by him, her or them produced to the proper Officer of Excife, and be charged with Duty as Strong Beer, between the Eighth Day of April and the Fifth Day of July One thousand eight hundred and fixteen, in that Part of Great Britain called England, the Sum of Sixteen Shillings:

And for every Three Barrels of fuch Strong Beer called Ale, which fhall be made or brewed by fuch Common Brewer or Victualler, and which fhall be by him, her or them produced to the proper Officer of Excife, and be charged with Duty as Strong

Beer,

Beer, between the Eighth Day of April and the Fifth Day of July
One thoufand eight hundred and fixteen, in that Part of Great
Britain called England, the Sum of Sixteen Shillings:

And to every Common Brewer or Victualler for every Four Barrels of fuch Strong Beer called Porter, which shall be made or brewed by fuch Common Brewer or Victualler from Malt made from Barley, or any other Corn or Grain except Beer or Bigg, and which fhall be by him, her or them produced to the proper Officer of Excife, and be charged with Duty as Strong Beer, between the Eighth Day of April and the Fifth Day of July One thousand eight hundred and fixteen, in that Part of Great Britain called Scotland, the Sum of Sixteen Shillings:

And for every Four Barrels of fuch Strong Beer called Porter, which fhall be made or brewed by fuch Common Brewer or Victualler from Malt made from Beer or Bigg only, without any Mixture of Barley or any other Corn or Grain therewith, and which fhall be by him, her or them produced to the proper Officer of Excife, and be charged with Duty as Strong Beer, between the Eighth Day of April and the Fifth Day of July One thoufand eight hundred and fixteen, in that Part of Great Britain called Scotland, the Sum of Ten Shillings and Eight pence:

And for every Three Barrels of fuch Strong Beer called Ale, which fhall be made or brewed by fuch Common Brewer or Victualler from Malt made from Barley, or any other Corn or Grain except from Beer or Bigg, and which fhall be by him, her or them produced to the proper Officer of Excife, and be charged with Duty as Strong Beer, between the Eighth Day of April and the Fifth Day of July One thoufand eight hundred and fixteen, in that Part of Great Britain called Scotland, the Sum of Sixteen Shillings:

And for every Three Barrels of fuch Strong Beer called Ale, which fhall be made or brewed by fuch Common Brewer or Victualler from Malt made from Beer or Bigg only, without any Mixture of Barley or any other Corn or Grain therewith, and which fhall be by him, her or them produced to the proper Officer of Excife, and be charged with Duty as Strong Beer, between the Eighth Day of April and the Fifth Day of July One thoufand eight hundred and fixteen, in that Part of Great Britain called Scotland, the Sum of Ten Shillings and Eight pence.

XVI. Provided always, and it is hereby further enacted, That no fuch Allowances fhall be claimed, made or allowed in refpect of any fuch Beer which fhall be, before the faid Fifth Day of July One thoufand eight hundred and fixteen, fhipped for Exportation or exported upon Drawback, or in respect of more Beer than the Quantity of Strong Beer of found Quality and fit for Confumption, which fhall, on the faid Fifth Day of July One thoufand eight hundred and fixteen, be found by the proper Officer in the Stock, Cuftody or Poffeffion of the Common Brewer or Victualler claiming fuch Allowance.

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XVII. And be it further enacted, That the feveral respective Allowances fet Allowances upon Malt actually used and confumed by any Common off out of Brewer or Victualler after the Eighth Day of April One thoufand Money payable for Duty. eight hundred and fixteen, and before the fifth Day of July One thoufand eight hundred and fixteen, in the making or brewing of Beer Bot exceeding the Proportions aforefaid by this Act given to Common

Brewers

Oath.

Money fo allowed replaced.

43 G. 3. c. 81. § 12.

42 G. 3. c. 38.

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Brewers and Victuallers, fhall from time to time be fet off and allowed out of the Monies payable by such Common Brewers or Victuallers refpectively, for the Duties charged on the Beer by him, her or them respectively made or brewed; Proof being first made by fuch Common Brewer or Victualler respectively, by Oath (which Oath the faid Commiffioners, or any of them, or the faid feveral Collectors of Excife, are hereby required and empowered to administer,) of the full and entire Quantity of Malt which he, fhe or they has or have refpectively actually ufed and confumed in the making or brewing of fuch Beer, between the faid Eighth Day of April One thousand eight hundred and fixteen, and the Fifth Day of July One thousand eight hundred and fixteen, and that no fuch Beer has been fhipped for Exportation or exported on Drawback; and fuch Allowances fhall be made at the time when fuch Duties are by him, her or them refpectively paid; which faid Allowances fo to be made and fet off as aforefaid, the refpective Commiffioners of Excise are hereby authorized to make and allow accordingly.

XVIII. Provided always, and it is hereby further enacted, That whatever Sum or Sums of Money fhould be fo allowed or fet off as aforefaid, to any fuch Common Brewer or Victualler, fhall be replaced to the Duties on Beer out of the First Monies that shall arife and be received from and upon Account of the additional Duties on Malt by the A&t herein first recited impofed, in Preference to all other Payments whatever.

• XIX. And Whereas by an Act made in the Forty third Year of the Reign of His prefent Majefty, intituled An Ad for granting to His Majefty, until Twelve Months after the Ratification of the Definitive Treaty of Peace, certain additional Duties of Excife in Great Britain, it was enacted, that during the Continuance of the faid Act, all Beer and Ale above the Price of Eighteen Shillings the Barrel (exclufive of the Duties) fhould be denominated, deemed and taken to be Strong Beer or Ale, and all Beer of the Price of Eighteen Shillings the Barrel or under (exclufive of Duties) fhould be denominated, deemed and taken to be Table Beer, within the Meaning of an Act of Parliament made in the Forty fecond Year of the Reign of His faid prefent Majefty, intituled An Ad for granting to His Majefly additional Duties on Beer and Ale brewed in or imported into Great Britain, on Malt 'made in Great Britain, on Hops grown in or imported into Great Britain; and on Spirits diftilled in Ireland and imported into Great Britain; for repealing certain Allowances to Brewers of Beer and Ale; and for preventing Frauds and Abuses in the Revenue of Excife, on Beer, Ale and Malt, and the faid A&t of the Forty • third Year aforesaid, and of all other Acts of Parliament in force relating to Beer or Ale: And Whereas several of the additional Duties granted by the faid Act made in the Forty third Year of the Reign aforefaid, which would have expired at a certain limited time after the Ratification of the Definitive Treaty of Peace, had not the fame been continued, were by an Act made in the Fifty fourth Year of His faid Majefty's Reign continued until and upon the Fifth Day of July One thoufand eight hundred and fifteen, and were and are by another Act made in the Fifty fifth Year of His faid Majefty's Reign, further continued, until and upon the Fifth Day of July One thousand eight hundred and • fixteen,

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'fixteen, and by another Act made in the prefent Seffion of Parliament are continued until and upon the Fifth Day of July One 'thoufand eight hundred and twenty one, fave and except the Duties on Malt made in England and Scotland, or brought from Scotland into England, granted by the faid recited Act of the Forty third Year of the Reign of His prefent Majefty: And 'Whereas by the Continuance as aforefaid of the said several Duties, fave and except the said Duties on Malt as last aforefaid, the said Act of the Forty third Year of the Reign aforefaid, fo far as relates to fuch continued Duties, has been and is thereby allo continued until and upon the faid Fifth Day of July One thousand eight hundred and twenty one; but Doubts may arife whether the Provifion herein before recited be by reason thereof also continued, notwithstanding the faid Duties on Malt will ceafe and expire on the Fifth Day of July One thousand eight hundred and fixteen:' Now, for the Prevention and Removal of fuch Doubts, be it declared and enacted, That the faid recited Provifion in the faid Act of Provifion in the Forty third Year of the Reign of His prefent Majefty does and fhall wholly ceafe and expire with the faid Duties on Malt on the faid Fifth Day of July One thoufand eight hundred and fixteen, aad fhall be no longer of any Force or Effect; any thing in any other Act or Acts in the prefent or any former Seffion of Parliament to the contrary thereof notwithstanding. XX. And be it further enacted, That all Fines, Penalties and Penalties how Forfeitures, impofed or created by this Act, fhall be fued for, recovered, levied or mitigated, by fuch Ways, Means or Methods, as any Fine, Penalty or Forfeiture, may be fued for, recovered, levied or mitigated by any Law or Laws of Excife, or by Action of Debt, Bill, Plaint or Information, in any of His Majefty's Courts of Record at Westminster, or in the Court of Exchequer in Scotland refpectively; and that One Moiety of every fuch Fine, Penalty or Forfeiture, fhall be to His Majefty, his Heirs and Succeffors, and the other Moiety to him, her or them, who fhall inform, difcover or fue for the fame.

XXI. And be it further enacted, That all and every of the Powers, Directions, Rules, Penalties, Forfeitures, Claufes, matters and things which, in and by an Act made in the Twelfth Year of the Reign of King Charles the Second, intituled An Act for taking way the Court of Wards and Liveries, and Tenures in Capite, and by Knights' Service and Purveyance, and for fettling a Revenue upon Hu Majefty in lieu thereof, or by any other Law now in force relating to His Majefty's Revenue of Excife, are provided and established, hall be practifed, ufed and put in Execution, in and for the Purpoles of this Act, as fully and effectually, to all Intents and Purpofes, as if all and every the faid Powers, Rules, Directions, Penalties, Forfeitures, Claufes, matters and things were particularly repeated and reenacted in this prefent A&.

43 G. 3. c.81.

§ 12. refpecting
Price of Strong

Beer and Table
Beer, made to

cease.

levied and ap

plied.

Former Acts relating to the Excife in force,

extended to

Act.

XXII. And be it further enacted, That any Perfon or Perfons Taking falfe who shall be convicted of wilfully taking a falfe Oath in any of the Oath. cafes in which an Oath is required to be taken by this Act, fhall be

liable to the Pains and Penalties to which Perfons are liable for wilful Perjury. and corrupt Perjury.

XXIII. And be it further enacted, That this Act may be altered, Act may be amended or repealed, by any Act or Acts to be made in this prefent altered, &c.

Seffion of Parliament.

СА Р.

CAP. XLIV.

An Act to repeal the Duties, Allowances and Drawbacks of
Excife, on Hard Soap made in Great Britain and imported
from Ireland; and to grant other Duties, Allowances and
Drawbacks in lieu thereof.
[31st May 1816.]

WHEREAS it is expedient that the Duties, Allowances and

Drawbacks of Excife, now payable in respect of Hard Soap made in Great Britain, and of Irish Hard Soap imported from Ireland into Great Britain, should be repealed, and that other Duties fhould be impofed, and other Allowances and Drawbacks granted in lieu thereof;' Be it therefore 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 ParDuties to cease. liament affembled, and by the Authority of the fame, That from and after the paffing of this Act, all and fingular the Duties, Allowances and Drawbacks of Excise, now payable by Law in respect of Hard Soap made in Great Britain, and of Irish Hard Soap imported from Ireland into Great Britain, fhall ceafe and determine, and be no longer paid or payable, fave and except in all cases relating to the recovering, allowing or paying any Arrears thereof refpectively, which may at that time remain unpaid, or to any Fine, Penalty or Forfeiture, Fines, Penalties or Forfeitures relating thereto refpectively, which fhall have been incurred at any time before or on the paffing of this Act.

New Duties.

Drawback.

II. And be it further enacted, That from and after the paffing of this Act, in lieu and inftead of the Duties, Allowances and Drawbacks by this Act repealed, there fhall be raised, levied, collected and paid unto His Majefty, his Heirs and Succeffors, the feveral Rates and Duties of Excise hereinafter mentioned; (that is to say), For every Pound Weight Avoirdupois of Hard Cake Soap or Ball Soap, which shall be made in Great Britain, to be paid by the Maker thereof, Three pence; for every Pound Weight Avoirdupois of Irish Hard Cake or Ball Soap, which fhall be imported from Ireland into Great Britain, to be paid by the Importer thereof, Three pence: And that the following Allowances shall be made; (that is to fay), for every Pound Weight Avoirdupois of Hard Cake Soap or Ball Soap made in Great Britain, which shall be used, employed, spent and confumed in Great Britain, in the making of any Cloths, Serges, Kerfeys, Bays, Stockings or other Manufactures of Sheep or Lambs' Wool only, or Manufactures whereof the greatest Part of the Value of the Materials fhall be Wool, or in the finifhing of the faid Manufactures, or preparing the Wool for the fame, Two pence Farthing; and for every Pound Weight Avoirdupois of Hard Cake Soap or Ball Soap made in Great Britain, which fhall be used, employed, spent and confumed in Great Britain, in the whitening of new Linen in the Piece for Sale, Two pence; and for every Pound Weight Avoirdupois of Hard Soap, made in Great Britain, which fhall be used, employed, spent and confumed in Great Britain, in preparing and finishing any Manufactures from Flax or Cotton for Sale (except fuch as fhall be used in whitening new Linen in the Piece, in order to the Sale thereof) One Penny halfpenny And that a Drawback of the whole of the refpective Duties fhall be paid

for

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