1 Penalty. Recovery and A& may be altered, &c. or Chymift or Chymifts or other Perfon or Perfons whatever, fo offending, fhall for each and every fuch Offence forfeit and lose the Sum of Five hundred Pounds. 55 G. 3. c. 62. § I. § 6. 43 G. 3. c. 81. Sch. (A.) Inftead of 17s. 4d on every Barrel of Malt, IV. And be it further enacted, That all Fines, Penalties and 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 Majesty'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. V. And be it enacted, That this Act may be altered, amended or repealed by any Act or Acts to be made in this present Seffion of Parliament. CAP. LIX. An Act to reduce the Duty of Excife on Malt made in Ire- WH HEREAS by an Act made in the last Seffion of Parliament, intituled An Act to grant to His Majefty certain increased Duties of Excife in Ireland on Malt, a Duty of Seventeen Shillings and Four pence British Currency was impofed on every Barrel containing Four Winchester Bushels of Malt made in Ireland; and by the faid recited Act certain Countervailing Duties on Malt and Beer made or Brewed in Great Britain, and imported into • Ireland, and certain Drawbacks on Malt and Beer exported from Ireland, were granted, allowed and made payable: And Whereas by the faid recited Act it was, among other things, enacted, that whenever it should happen that any Part of the Duties of Excise on Malt granted or made payable in Great Britain, by any Act in 'force at the time of the paffing of the faid recited A&t, should ceafe or determine, Provifion should be made that a like Proportion of 'the Duty of Excise on Malt in Ireland, under the faid recited A&, 'fhould in like manner cease or determine or be repealed, and the Duty of Excife on Malt made payable by the said Act fhould be 'reduced accordingly: And Whereas the Duties on Malt made in 'England and Scotland, granted by an Act of the Forty third Year of His prefent Majefty's Reign, 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; and which by various Acts were continued until the Fifth Day of July One thoufand eight hundred and fixteen, will ceafe and determine on the faid Fifth Day of July One thoufand eight hundred and fixteen;' 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 Parliament affembled, and by the authority of the fame, That the Sum of Eight Shillings British Currency on every Barrel of Malt containing Four Bushels Winchester Meafure, which, at any time time after the said Fifth Day of July One thousand eight hundred 9s. 4d. shall be and fixteen, shall be made of Barley or any other Corn or Grain in paid. Ireland, (Part of the Duty of Excife of Seventeen Shillings and Four pence on every Barrel of Malt granted by the faid recited Act of the laft Seffion of Parliament,) fhall ceafe and determine; and that for and upon every fuch Barrel of Malt which, at any time or times after the faid Fifth Day of July One thousand eight hundred and fixteen fhall be made of Barley or other Corn or Grain in Ireland by any Perfon or Perfons whomfoever, whether the fame fhall be or fhall not be for Sale, the Sum of Nine Shillings and Four pence British Currency, and no more, and fo proportionably for any greater or lefs Quantity, fhall be paid by the Maltfter or Maker thereof refpectively, in lieu of all Duty payable thereon under or by virtue of any Act or Acts in force in Ireland immediately before the paffing of this A&. Stock. II. And be it further enacted, That for all Dry Malt ground or Allowance of 8s. unground which, on the faid Fifth Day of July One thoufand eight per Barrel for hundred and fixteen, fhall be in the Stock of any Maltfter or Maker Dry Malt in of Malt for Sale, or Factor or Dealer in Malt, or Common Brewer or Distiller in Ireland, for which the Duties payable by Law fhall have been duly charged or paid, and alfo for all Malt chargeable with Duty in refpect of all Corn or Grain which, on the faid Fifth Day of July One thoufand eight hundred and fixteen, fhall be in Procefs of being made into Malt in the Malting House or Premises of any Maltiter or Maker of Malt for Sale, there fhall be allowed and paid the Sum of Eight Shillings British Currency, on and for every Barrel of Malt charged or chargeable with, or which fhall have paid the Duty of Seventeen Shillings and Four pence under the said recited A&t of the laft Seffion of Parliament, in manner and under the Regulations hereinafter mentioned and expreffed. on III. And be it further enacted, That for all Spirits diftilled in Ireland, which fhall be in the Stock of any Diftiller in Ireland the faid Fifth Day of July One thousand eight hundred and fixteen, or which shall have been warehoufed in any of His Majesty's Warehoufes or Stores in Ireland by any Distiller pursuant to Law, at any time before the said Fifth Day of July One thoufand eight hundred and fixteen, and which fhall be in the faid Warehouses on the faid Fifth Day of July One thoufand eight hundred and fixteen, and for all Wash, Pot Ale and Singlings in the Distillery of fuch Distiller on the faid Fifth Day of July, there fhall be allowed to the Distiller of such Spirits, or to the Proprietor of fuch Spirits fo warehoused, for every Gallon of fuch Spirits the Sum of Four pence British Currency; and for all fuch Wafh, Pot Ale and Singlings, a Sum of Four pence British Currency, on every Gallon of Spirits which, on a Calculation of One Gallon of Spirits for every Ten Gallons of Wash, or Pot Ale, and of One Gallon of Spirits for every Two Gallons and a Half of Singlings would be the Produce of fuch Wash, Pot Ale or Singlings, in manner and under the Regulations hereinafter mentioned and expreffed. IV. And be it further enacted, That from and after the said Fifth Day of July One thoufand eight hundred and fixteen, the Sum of Eight Shillings British Currency, on every Barrel of Malt containing Four Bushels Winchester Measure made in Great Britain, and imported from thence into Ireland, (Part of the Countervailing Duty Allowance for Spirits and Wash in Stock. Inftead of 8s. per Instead of 5s. 6d. on every Barrel of Beer, a Countervailing Duty of 6s. 6d. on Exportation from or to Great Britain or Ireland respectively. Instead of the Drawbacks now payable the following shall be paid: Duty of Seventeen Shillings and Four pence on every fuch Barrel of Malt granted by the said A&t of the laft Seffion of Parliament, and of the equivalent Drawback on the Exportation from Ireland to Great Britain of any Malt made in Ireland,) fhall be repealed and fhall ceafe and determine; and that from and after the said Fifth Day of July One thoufand eight hundred and fixteen, there fhall be charged for and upon every fuch Barrel of Malt made in Great Britain, and imported from thence, after the faid Fifth Day of July One thoufand eight hundred and fixteen, directly into Ireland, the Countervailing Duty or Sum of Nine Shillings and Four pence British Currency, and no more, in lieu and full Satisfaction of all Countervailing Duties whatever payable on fuch Malt, under or by virtue of any Act or Acts of Parliament in force in Ireland immediately before the paffing of this Act; and that upon the Exportation from Ireland to Great Britain of any Malt made in Ireland, there fhall be allowed and given a Drawback equal in Amount to the Countervailing Duty by this A&t made payable on Malt made in Great Britain and imported into Ireland. V. And be it further enacted, That from and after the said Fifth Day of July One thousand eight hundred and fixteen, the Sum of Five Shillings and Sixpence British Currency, on every Barrel of Beer or Ale containing Thirty two Gallons brewed or made in Great Britain and imported from thence into Ireland, (Part of the Countervailing Duty of Twelve Shillings on every fuch Barrel of Beer or Ale granted by the faid recited A&t of the laft Seffion of Parliament, and of the equivalent Drawback on the Exportation from Ireland to Great Britain, of Beer or Ale made or brewed in Ireland,) shall be repealed, and fhall ceafe and determine; and that from and after the faid Fifth Day of July One thousand eight hundred and fixteen, there fhall be charged for and upon every fuch Barrel of Beer or Ale brewed or made in Great Britain and imported from thence after the faid Fifth Day of July One thousand eight hundred and fixteen directly into Ireland, the Countervailing Duty or Sum of Six Shillings and Sixpence British Currency, and no more, in lieu and full Satisfaction of all Countervailing Duties whatever, payable on fuch Beer or Ale, under or by virtue of any A&t or ÀЯs of Parliament in force in Ireland immediately before the paffing of this Act; and that upon the Exportation from Ireland to Great Britain after the faid Fifth Day of July One thoufand eight hundred and fixteen of any Beer or Ale brewed in Ireland, there shall be allowed and given a Drawback equal in Amount to the Countervailing Duty by this Act made payable on Beer or Ale made or brewed in Great Britain and imported into Ireland. VI. And be it further enacted, That from and after the faid Fifth Day of July One thoufand eight hundred and fixteen, the Sum of Eight Shillings British Currency, (Part of the Drawback or Allowance of Seventeen Shillings and Four pence, made payable by the faid Act of the laft Seffion of Parliament,) on every Barrel of Malt made in Ireland and exported to any other Place than Great Britain, and alfo the Sum of Five Shillings and Sixpence British Currency (Part of the Drawback or Allowance of Twelve Shillings, made payable by the faid Act of the laft Seffion of Parliament) on every Barrel of Beer or Ale made in Ireland, and exported to any other Place than Great Britain, fhall be repealed, and shall ceafe and determine; and that that from and after the faid Fifth Day of July One thousand eight hundred and fixteen, inftead of all former Drawbacks on Malt or on Beer or Ale made in Ireland, and exported to any other Place than Great Britain, there fhall be paid to every Perfon who fhall legally export from Ireland to any other Place than Great Britain, any Malt or any Strong Beer or Ale made or brewed in Ireland, the Drawbacks and Allowances following; that is to fay, for every Drawbacks of Barrel of fuch Malt containing Four Bushels Winchester Measure the 9s. 4d. per Barrel Sum of Nine Shillings and Four pence, British Currency; and for of Malt, 6s. 6d. every Barrel of fuch Beer or Ale the Sum of Six Shillings and per Barrel of Sixpence, British Currency, and no more; and the faid Drawbacks fhall be paid in like manner and under fuch Regulations and Di. rections as are expreffed, mentioned and contained in the said recited A& of the laft Seffion of Parliament. Beer. Officers of Ex cife to take Ac count of Stock of Malt in Procefs, Dry Malt and of in manner herein VII. And in order to ascertain the Amount of the Allowances by this Act allowed and made payable in respect of Malt and Spirits in the Stock of Maltsters or Makers of Malt for Sale, or Factors or Dealers in Malt, Brewers and Diftillers in Ireland, be it enacted, That the Officer or Officers of Excife, in charge of the Malting House, Stores or Warehouses of any Maltfter or Maker directed, and of Malt for Sale, or Factor or Dealer in Malt, or of any Distillery make a Return or Brewery in Ireland, fhall gauge and take an Account of the to Collector of District, &c. Quantity of all Dry Malt ground or unground which shall be in the Stock of any Maltfter or Maker of Malt for Sale, or of any Factor or Dealer in Malt, or of any Common Brewer or of any Distiller in Ireland, on the faid Fifth Day of July One thoufand eight hundred and fixteen, and fhall in like manner take an Account of the Quantity of all Corn or Grain in Procefs of being made into Malt, which shall be in the Stock, Cuftody or Poffeffion of any Maltfter or Maker of Malt for Sale, or Brewer or Diftiller making Malt in Ireland, on the faid Fifth Day of July One thoufand eight hundred and fixteen; and every such Officer or Officers fhall, within Ten Days after taking fuch Account, make a Return in Writing to the Collector of Excife of the respective Districts in which fuch dry Malt, or Corn or Grain in Procefs of being made into Malt shall have been, on the said Fifth Day of July One thousand eight hundred and fixteen, of the juft and true Quantity of all fuch Dry Malt in the Stock of every fuch Maltfter or Maker of Malt, or Factor or Dealer in Malt, or Common Brewer or Diftiller refpectively, and of the Quantity of Malt chargeable in refpect of all Corn or Grain in Procefs of being made into Malt in the Stock, Cuftody or Poffeffion of every fuch Maltfter or Maker of Malt for Sale, or Brewer or Diftiller making Malt refpectively, and the Amount of the Allow. ance of Eight Shillings on every Barrel of Malt, as well for all Dry Malt as for all Malt chargeable with Duty in respect of all Corn or Grain in Procefs of being made into Malt, in the Stock, Cuftody or Poffeffion of every fuch Maltfter or Maker of Malt, or Factor or Dealer in Malt, Common Brewer or Diftiller refpectively, on the faid Fifth Day of July One thoufand eight hundred and fixteen and every fuch Officer fhall. and he is hereby required to leave a Officer to leave true Copy of fuch Return in Writing under his Hand, with every Copy of Return fuch Maltfter or Maker of Malt, or Factor or Dealer in Malt, with Maltster. Brewer or Distiller refpectively, or at his or their Malting House, Brewery, Distillery, Store House or Dwelling House respectively, and ; Maltfters charged in Re.. turn with the full Duty for the Month ending July 5. Penalty. An Account alfo to be taken of Quantity of Spirits in Stock of Diftiller and Return made to and to tranfmit a Duplicate of fuch Return to the Commiffioners of Inland Excife and Taxes in Ireland: Provided always, that the Officer of Excife fhall in his Return against any Maltfter or Maker of Malt, or Brewer or Distiller making Malt for the Month ending the Fifth Day of July One thoufand eight hundred and fixteen, charge fuch Maltfter or Maker of Malt, Brewer or Distiller making Malt, with the full Duty of Seventeen Shillings and Four pence per Barrel impofed by the faid recited Act of the last Seffion of Parliament, for and in refpect of the whole and entire Quantity of Malt with which by Law fuch Maltsfter or Maker of Malt, Brewer or Distiller making Malt, fhall by Law be chargeable for fuch Malt, any thing herein contained to the contrary in anywife notwithstanding, upon pain of forfeiting Twenty Pounds for every Neglect or Omiffion in fo doing refpectively. VIII. And be it further enacted, That the Officer or Officers of Excife in charge of the Distillery of any Diftiller in Ireland, fhall gauge and take an Account of the Quantity of all Spirits made or diftilled in Ireland which fhall be in the Stock of any Distiller in Ireland on the faid Fifth Day of July One thousand eight hundred and fixteen, and of all the Wafh, Pot Ale and Singlings in the Distillery of fuch Diftiller on the said Fifth Day of July; and every fuch Officer or Officers fhall, within Ten Days after the taking of fuch Account, make a Return in Writing to the Collector of Excife of the respective Districts in which fuch Spirits fhall have been on the faid Fifth Day of July One thoufand eight hundred and fixteen, of the juft and true Quantity of all fuch Spirits on the faid Fifth Day of July in the Stock, Cuftody or Poffeffion of every fuch Diftiller refpectively, and of the Quantity of Spirits which according to the Calculation herein before directed would be produceable from all Wafh, Pot Ale and Singlings in the Stock, Cuftody or Poffeffion of fuch Diftiller on the faid Fifth Day of July, and alfo of the Amount of the Allowance of Four pence on every Gallon of fuch Spirits in the Stock, Cuftody or Poffeffion of every fuch Distiller, and on every Gallon of Spirits produceable in respec of the Wash, Pot Ale or Singlings, according to the Calculation aforefaid in the Distillery of fuch Diftiller on the faid Fifth Day Officer to leave of July One thoufand eight hundred and fixteen; and every such Copy of Return Officer fhall and he is hereby required to leave a true Copy of fuch Return in Writing under his Hand with every fuch Diftiller or at the Distillery of fuch Diftiller, and to tranfmit a Duplicate of fuch Return to the Commiffioners of Inland Excise and Taxes in Ireland, upon pain of forfeiting Twenty Pounds for every Neglect or Omiffion in fo doing. with Distiller. Penalty. Spirits in WareIX. And be it further enacted, That the Storekeeper or other houfe to be taken Perfon in charge of any of His Majesty's Warehouses in Ireland, in an Account of in which any Spirits diftilled in Ireland shall have been warehoused aclike manner by cording to Law at any time previous to the faid Fifth Day of July Storekeeper, and One thoufand eight hundred and fixteen, fhall, within Ten Days after Return made to Collector. the faid Fifth Day of July One thoufand eight hundred and fixteen, take an Account of the Quantity of all Spirits made or diftilled in Ireland, which fhall be in fuch Warehouse on the said Fifth Day of July, with the Number and Contents of the Cafks containing the fame, the Name and Addition of the Distiller or Diftillers by whom fuch Spirits fhall have been respectively warehoused, and the |