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Day and Month when fuch Spirits were first received into fuch Warehouse, together with all fuch other Particulars as may from time to time be required by the Commiffioners of Inland Excife and Taxes in Ireland; and fuch Storekeeper or other Perfon fhall, within Ten Days next after taking fuch Account, make a Return thereof in Writing figned with his Name to the Collector of the District in which fuch Warehouse shall be fituate; and every fuch Storekeeper to Storekeeper or other Perfon fhall and he is hereby required to leave Copy of leave a true Copy of fuch Return in Writing under his Hand with Return with every such Diftiller or at the Distillery of fuch Distiller, and to tranfmit a Duplicate of fuch Return to the Commiffioners of Inland Excife and Taxes in Ireland, upon pain of forfeiting the Sum of Penaky. Twenty Pounds for every Neglect or Omiffion in fo doing.

Distiller.

X. And be it further enacted, That it fhall and may be lawful to Allowances how and for the faid Commiffioners of Inland Excife and Taxes in Ireland, made. upon the Application of any Person or Persons who shall be entitled to claim any Allowance under this Act, for or in refpect of any Malt or Spirits as aforefaid, and the faid Commiffioners are hereby required to make any Order or Orders for the Payment or Satisfaction to fuch Person or Persons of all fuch Sum and Sums of Money as, under the Returns required to be made by this Act, fhall to the faid Commiffioners appear to be made payable to any fuch Perfon or Perfons in refpect of fuch Allowance, either by Payment of the Amount thereof to fuch Perfon or Perfons by the Collector of the District wherein fuch Perfon or Perfons fhall refide, or by any Allowance or Abatement to any fuch Perfon or Perfons out of or in respect of any Duty or Duties of Excife which may be or become payable by or due from any fuch Perfon or Perfons refpectively, in fuch manner and at fuch times and under fuch Orders, Rules, Regulations, Conditions and Restrictions as the faid Commiffioners of Inland Excife and Taxes fhall from time to time think fit to make for that Purpose.

• XI. And Whereas according to the Laws in force in Ireland for ⚫ the fecuring and collecting the Duties on Malt, the Duties of Excise on all Malt made in Ireland are to be paid Monthly, and it may be • expedient that further time should be allowed in certain cafes for the Payment of the faid Duties;' Be it therefore enacted, That from and after the paffing of this Act, and at any time before the Twenty ninth Day of September One thousand eight hundred and fixteen, it fhall and may be lawful for the Lord High Treasurer of Ireland, or for the Commiffioners for executing the faid Office of Lord High Treasurer, or any Three of them, and he and they is and are hereby authorized, by any Order under his or their Hand or Hands, to allow to any Maltster or Maker of Malt for Sale fuch further and extended time for the Payment of any Duty of Excise chargeable on any fuch Maltfter or Maker of Malt for Sale in refpect of any Malt made at any time before the paffing of this Act, or which fhall be made at any time before the faid Twenty ninth Day of September, as to the faid Lord High Treasurer or Commiffioners for executing the faid Office shall feem fitting and expedient, under such Conditions, Rules, Regulations and Restrictions as the faid Lord High Treasurer or Commiffioners for executing the faid Office fhall think fit and proper to order and direct in that behalf, and the Duty on all fuch Malt fhall be paid and payable, at fuch extended time and under fuch Conditions, Rules, Regulations and Reftrictions accordingly;

Treasury may extend time of Payment of Duty on Malt, ditions as they think fit.

under fuch Con

time, Penalties.

If Duty not paid accordingly; and in default thereof fuch Maltfter or Maker of Malt at fuch extended for Sale fhall be fubject and liable to fuch Penalties and Forfeitures as he would be fubject to in case of any Default of paying fuch Duty or Duties at the time now prescribed by Law for the Payment of the fame, as fully to all Intents and Purposes as if fuch Penalties and Forfeitures were reenacted herein and made applicable to enforce the Payment of the fame at the Expiration of such extended time: Provided always, that no Permit fhall be granted for the Removal of any fuch Malt out of the Stock of any Maltfter or Maker of Malt before all the Duties payable thereon fhall have been fully paid and fatisfied.

Permit not granted till Duties paid.

Duties, Draw. backs and Penalties levied, paid and re-} covered, as by

46 G. 3. c. 106. and other Acts

in force in Ireland.

XII. And be it further enacted, That the feveral reduced Duties and Drawbacks by this Act declared to be payable, and all Penalties and Forfeitures under this Act fhall be raised, levied, collected, paid, fued for, recovered and applied in fuch manner and under fuch Powers and Authorities, and by fuch Ways and Methods, and according to fuch Rules and Directions, and under fuch Penalties and Forfeitures, as are appointed, directed and expreffed for the raising, collecting, paying, levying, allowing and managing any Duties or Drawbacks, or for the Recovery of any Penalties or Forfeitures in and by 14 & 15 Car. 2. an A&t made in Ireland in the Fourteenth and Fifteenth Years of His (L.) late Majefty King Charles the Second, intituled An A& for fettling the Excife or new Impoft upon His Majefty, his Heirs or Succeffors, according to the Book of Rates therein inferted; or in and by an A&t made in the Forty fixth Year of His prefent Majesty's Reign, intituled An Ad to provide for the better Execution of the feveral A&s relating to the Revenues, matters and things under the Management of the Commiffioners of Cuftoms and Port Duties, and of the Commiffioners of Inland Excife and Taxes in Ireland; or by any other Act or Acts in force in Ireland, relating to the Revenue of Cultoms and Excife, or either of them, as fully and effectually to all Intents and Purposes as if the fame were herein expreffed and enacted, with the like Remedy of Appeal to and for the Party or Parties aggrieved as in and by the faid recited Act made in the Fourteenth and Fifteenth Years of His late Majefty King Charles the Second, or by any other Act or Acts as aforefaid, is provided; and that all and every Act and Acts in force in Ireland relating to the Duties of Excife on Malt, and all Powers, Rules and Regulations, Penalties, Claufes, matters and things therein contained, fhall extend and be conftrued to extend to the raifing, levying and collecting the reduced Duties and Drawbacks by this Act declared to be payable, as fully and effectually to all Intents and Purposes as if the fame were repeated and reenacted in this A&t.

A&t may be altered, &c.

XIII. And be it further enacted, That this A&t may be altered, amended or repealed by any Act or Acts to be made in this present Seffion of Parliament.

САР.

CAP. LX.

An Act to authorize the transferring Stock upon which Dividends shall remain unclaimed for the Space of at least Ten Years at the Bank of England, and alfo all Lottery Prizes or Benefits, and Balances of Sums iffued for paying the Principals of Stocks or Annuities, which fhall not have been demanded for the fame Period, to the Commissioners for the Reduction of the National Debt.

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[20th June 1816.]

unclaimed for

THEREAS it is juft and expedient that all Capital Stock in refpect of which any Annuities conftituting any Part of the National Debt are payable at the Bank of England, and < upon or in refpect of which the Dividends fhall be due and remain • unclaimed for the Space of at least Ten Years, and alfo all Lot<tery Prizes or Benefits, and Balances of Sums iffued for paying the Principals of Stocks or Annuities, which fhall not have been • demanded for the fame Period, fhould be transferred to the Com<miffioners for the Reduction of the National Debt, under certain • Restrictions and Regulations, for the Public Service;' 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 immediately and from time to time after All Stock upon the Fifth Day of July One thoufand eight hundred and fixteen, all which Dividends the Capital Stock in refpect of which any Annuities conftituting have remained any Part of the National Debt are payable at the Bank of England, Ten Years, to and alfo the Annuities for Years, commonly called Long Annuities, be transferred to and other terminable Annuities, and upon which or in refpect whereof the Commiffion! no Dividends fhall have been demanded for the Period of Ten Years eis for the Reor upwards preceding the laft Day upon which Dividend any any fuch Stock or Annuities fhall have become due or payable (except where the Payment of any fuch Dividends fhall have been or shall be reftrained by the Order or Injunction of a Court of Equity), fhall be transferred, in manner hereinafter mentioned, in the Books of the Governor and Company of the Bank of England, from the Account or Accounts, Name or Names, in which the fame is and ftands in the Books of the Governor and Company of the Bank of England, unto a new and separate Account to be raised in the Names of the Commiffioners for the time being for the Reduction of the National Debt; and immediately after fuch Transfer, the Name or Lift of Parties ja Names in which fuch Stock flood immediately previous to fuch whofe Names Transfer, and the Refidence and Defcription of the Parties, the Stock ftood open Amount transferred, and the Dates of fuch Transfers, shall be enfor Inffection. tered upon a Lift, to be kept at the Bank for that Purpose, which Lift fhall be open for Inspection at the ufual Hours of Transfer at the Bank.

upon

duction of the

National Debt,

II. And be it further enacted, That all Transfers to be made in Transfers to be purfuance of this Act shall be made and figned by the Accountant made by Ac General or the Secretary of the Governor and Company of the Bank, countant Geneof England for the time being, and fhall be as good, valid and ef- ral or Secretary fectual, to all Intents and Purpofes, as if figned by the Party or England, who

Parties

of the Bank of

are indemnified.

Duplicate Regifter of Transfers kept in Office of Commiffioners.

Dividends on

fuch Stocks in

vefted from

time to time, to

accumulate for Benefit of Parties, or, if they do not claim, for the Public Service.

Bank of England empowered to direct Transfers

to any Person eftablishing a Claim to any

fuch Stock, and pay the Divi

dends thereon.

Claim ftated by
Petition.

Parties in whofe Name or Names the Stock or Annuities fo transferred fhall ftand at the time of fuch Transfer; and the faid Governor and Company of the Bank of England, and the faid Accountant General and Secretary of the faid Governor and Company, fhall be and they are hereby indemnified and faved harmlefs for making and executing all fuch Transfers under and by virtue of this Act, and fhall not be in any manner refponfible or accountable to the Perfon or Perfons entitled or claiming to be entitled to the Stock or Annuities which shall be so transferred, or to his, her or their Executors or Administrators, or to any other Person claiming by, from or under him, her, them or any of them, or to any other Perfon or Perfons whatsoever having or claiming any Intereft whatsoever therein.

III. And be it further enacted, That a Duplicate Regifter of the Lift fo made and kept at the Bank of England, of all fuch Transfers as aforefaid, fhall be kept in the Office of the Commiffioners for the Reduction of the National Debt, in which an Entry fhall be made of every fuch Transfer, immediately after the same shall

have been made.

IV. And be it further enacted, That all the Dividends upon the Capital Stock or Annuities fo transferred fhall from the respective times of the Transfer thereof, and all Lottery Prizes or Benefits which fhall have remained unclaimed Ten Years and upwards, and all Balances of Sums iffued for paying the Principals of Stocks and Annuities which fhall not have been demanded for the fame Period, be paid to the Account of the Commiffioners for the Reduction of the National Debt for the time being, and shall be from time to time invested by the faid Commiffioners in the Purchase of other like Capital Stock, to be placed to a separate Account, which fhall be called "The Account of Unclaimed Dividends," and fo from time to time as fuch Dividends, Lottery Prizes or Benefits, Principals of Stocks and Annuities become due and can be so invested; and all fuch Dividends, and the Capital Stock arifing from the Investment thereof as aforefaid, fhall be held by the faid Commiffioners for the Public, fubject nevertheless to such Claims as may thereafter be made by the refpective Parties entitled thereto, of fuch Stock, and of the Dividends due thereon.

V. And be it further enacted, That it fhall be lawful for the Governor or Deputy Governor of the Bank of England for the time being, to authorize and direct the Accountant General or Secretary of the faid Governor and Company for the time being, to retransfer any fuch Capital Stock to any Perfon or Persons who shall fhew, to the Satisfaction of fuch Governor or Deputy Governor, his, her or their Right or Title thereto, and to pay the Dividends due thereon; and alfo to pay any fuch Lottery Prizes or Benefits, and Principals of Stock and Annuities as aforefaid, as if the fame had not been transferred or paid to the Commiffioners for the Reduction of the National Debt; but in cafe the faid Governor or Deputy Governor fhall not be fatisfied of the Juftice or Legality of any Claim or Claims which fhall be made to any Stock, Lottery Prizes or Benefits, and Principals of Stock or Annuities, fo transferred or paid to the Account of the Commiffioners for the Reduction of the National Debt, then and in every such case the Claimant or Claimants fhall and may, by Petition in a fummary Way, state and verify his, her or their Claim to fuch Stock, Lottery Prizes or Benefits and Princi

pals

Cofts of Attor

pals of Stock or Annuities, to the High Court of Chancery or to the Court of Exchequer, and a Copy of every fuch Petition fhall be Copy of fuch served upon His Majefty's Attorney General for the time being, and Petition served alfo upon the Commiffioners for the Reduction of the National on Attorney Debt; and the Court to which fuch Petition fhall be prefented fhall General, &c. and they are hereby authorized and empowered to make fuch Order thereon, either for the Transfer of the Stock or Annuities to which fuch Petition fhall relate or refer, and for Payment of the Dividends which fhall have accrued or become due and payable thereon, or for Payment of fuch Lottery Prizes or Benefits, and Principals of Stock and Annuities as aforefaid, or otherwife relating thereto, and to the Cofts of fuch Application, as to fuch Court refpectively shall appear to be juft; and all Cofts and Expences which fhall be incurred by or on behalf of His Majefty's Attorney General or the said Commiffioners for the Reduction of the National Debt, in refifting or appearing upon every fuch Petition (if not ordered by the Court to whom the Application fhall be made to be paid out of the Stock or Annuities and the Dividends thereby claimed) fhall be paid by the faid Commiffioners for the Reduction of the National Debt, out of the Dividends or Annuities to be received by them under or by virtue of this Act, and which fhall not be claimed; and in cafe where any Transfer or Payment fhall be made to any fuch Claimant or Claimants as aforefaid, either with or without the Authority of either of the faid Courts, the faid Governor and Company fhall cause Notice to be given to the Commiffioners for the Reduction of the National Debt, at their Office, of every fuch Transfer or Payment, within Three Days from the time of making the fame.

ney General, &c. how paid.

indemnified in

Dividends.

VI. And be it further enacted, That the faid Governor and De- Governor and puty Governor of the Bank of England, and the Accountant Ge- Deputy Governeral and Secretary of the faid Governor and Company, fhall be nor and Officers and they are hereby indemnified and faved harmless for and in refpect refpect of Transof any Transfer or Transfers which fhall be made from the Account fers made to of the Commiffioners for the Reduction of the National Debt for Claimants and the time being of any fuch Stock or Annuities as aforefaid, and alfo Payment of for Payment of the Dividends due thereon, and alfo for Payment of any fuch Lottery Prizes or Benefits, and Principals of Stock and Annuities as aforefaid, to any Perfon or Perfons claiming fuch Stock, Annuities and Dividends, Lottery Prizes or Benefits, and Principals of Stock and Annuities refpectively; and that in cafe any fuch Stock, Annuities, Dividends, Lottery Prizes or Benefits, and Principals of Stock and Annuities, or the Accumulations thereof, or any Part or Parts thereof refpectively fhall, after the Transfer or Payment thereof, be claimed by any other Person or Perfons, the faid Governor and Company, or the said Governor or Deputy Governor, or the faid Accountant General or Secretary respectively for the time being, acting in making fuch Transfer or Transfers, and in paying the Dividends on the Stock or Annuities thereby transferred, or any fuch Lottery Prizes or Benefits, and Principals of Stocks or Annuities as aforefaid, or the Accumulations thereof refpectively, fhall not be anfwerable or responsible for the same to any fuch new or other Claimant or Claimants, but fuch new or other Claimant or Claimants fhall have their Recourfe against the Perfon or Perfons to whom fuch Transfer or Transfers of the faid Stock or Annuities shall have been made, and the Dividends, Lottery Prizes 56 GEO. III.

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