Duty of Is. 6d. per Ton on Ships importing only Blubber, &c. by 55 G. 3. c. 57. § 5. not to be raifed in future. Trish Acts, 55 G. 3. c. 112. repealed. Exception. • III. And Whereas by the faid recited A&t, Blubber, Train Oil, Head Matter or Whale Fins, Seal Skins, and other Produce of Fish or Creatures living in the Seas, taken and caught by the Crews of British and Irish built Ships or Veffels, is excepted from ⚫ the aforefaid Duty of Two Pounds upon every One hundred Pounds Value on Goods, Wares and Merchandize, and it is expedient that the Ships or Veffels importing the faid Blubber and other Articles should also be excepted from the aforefaid Duty of One Shilling and Sixpence upon the Ton Burthen of fuch Ship or Veffel;' Be it therefore enacted, That from and after the paffing of this Act the faid Duty of One Shilling and Sixpence fhall not be raised, levied, collected and paid upon the Ton Burthen of Ships or Veffels importing only Blubber, Train Oil, Head Matter or Whale Fins, Seal Skins and other Produce of Fish or Creatures living in the Seas, taken and caught by the Crews of British and Irish built Ships or Veffels, and no other Cargo as Merchandize; any thing in the faid recited Act to the contrary notwithstanding. CAP. LXXVIII. An Act for the better regulating and fecuring the Collection of the Duties on Paper in Ireland, and to prevent Frauds [24th June 1816.] therein. WHEREAS it is expedient to confolidate the Laws now in force for regulating and fecuring of the Collection of the Duties on Paper made in Ireland, and to prevent Frauds therein, and to amend the fame ;' Be it therefore enacted by The King's Moft Excellent Majefty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That from and after the Commencement of this A&, Two feveral Acts made in the Parliament of Ireland, One made in the Thirty eighth Year of His prefent Majefty's Reign, intituled An A&t to fecure the Collection of the Duties on Paper made in Ireland, and to prevent Frauds therein, and the other made in the Fortieth Year of his faid Majesty's Reign, for amending and continuing the said A&t of the Thirty eighth Year of His Majesty's Reign; and alfo an A&t made in the Parliament of the United Kingdom of Great Britain and Ireland, in the laft Seffion of Parliament, intituled An Act for the better regul ating and fecuring the Collection of the Duties on Paper made in Ireland, and to prevent Frauds therein, fhall ceafe and determine, and fhall be and the fame are hereby repealed; except fo far as the faid recited Acts, or any of them, repeal or repeals any former Act or A&ts; and alfo fave and except fo far as the faid recited Acts, or any of them, relate or relates to the charging, recovering, levying, paying or accounting for any Duties on Paper made in Ireland, or any Arrears of fuch Duties, or any Fine, Penalty or Forfeiture relating to the fame, or for making or allowing any Abatement of fuch Duties which shall or may have been incurred or become due, or to which any Perfon may have become entitled, or as they or any of them relate or relates to any Drawbacks to which any Perfon may have become entitled on or before the Commencement of this Act; and that all and every the Regulations and Provifions, Powers and Authorities, contained in the faid recited Acts, or any of them, fhall fhall be and remain in full Force and Effect for the charging, recovering, levying and paying the faid Duties and Arrears thereof, Fines, Penalties and Forfeitures, and for making or allowing any fuch Abatement or Drawback as if this Act had not been made: Provided always, that nothing herein contained fhall extend to repeal or affect so much of an Act made in the Forty seventh Year of His faid Majefty's Reign, recited and referred to in the said Act of the Fifty fifth Year aforefaid, as makes perpetual an Act paffed in the Forty fifth Year of his faid Majefty's Reign relating to paper Hangings printed, painted or ftained in Ireland: Provided alfo, that fo much of the faid Act of the Forty fifth Year aforefaid, relating to Paper Hangings printed, painted or ftained in Ireland, and fo made perpetual by the faid recited Act of the Forty feventh Year aforefaid, fhall, fave and except as the fame is altered by an Act of the laft Seffion of Parliament, intituled An Ad to make further Provifions for collecting and fecuring the Duties of Excife on Paper printed or flained in Ireland, to ferve for Hangings or other Ufes, be and remain in full Force and Effect to all Intents and Purposes whatsoever. facture. Of the Second Clafs : II. And be it further enacted, That all Paper (other than fuch Paper of the Brown Paper as is hereinafter defcribed and mentioned) and not First Class: being Glazed Paper for Clothiers or Hot Preffers Ufe, or Sheating or Sheathing Paper, or Button Paper or Button Board, fhall be denominated, deemed and taken to be Paper of the First Class; and all fuch Paper herein defcribed to be of the First Class shall be liable to and fhall be chargeable with a Duty of Three pence per Pound Weight Avoirdupoife thereof, chargeable on Paper made in Ireland, in and by an A&t made in the Forty feventh Year of His prefent Majefty's Reign, intituled An Ad to grant to His Majefty certain 47 G. 3. Seff. x. Inland Duties of Excife and Taxes in Ireland, and to allow certain c. 18. Drawbacks in refped thereof in lieu of former Duties of Excife, Taxes Sch. (A.) tit. and Drawbacks, and shall be deemed and taken to all Intents and Paper ManuPurposes to be Paper of the Defcription therein charged with the faid. Duty of Three pence per Pound; and that all Brown Paper made of Old Ropes or Cordage only or of Old Ropes or Cordage mixed with refuse Materials only without washing or whitening the fame, or any of them, and without feparating or extracting the Pitch or Tar, or any Part therefrom, or from any of them; and all Button Paper or Button Board shall be respectively denominated, deemed and taken to be Paper of the Second Clafs, and shall be liable to and chargeable with the Duty of One Penny per Pound, mentioned in the faid laft recited A&t of the Forty-feventh Year aforefaid, and fhall be deemed and taken to all Intents and Purposes respectively to be Paper of the Description therein charged with the faid Duty of One Penny per Pound; and that all Pafteboard, Millboard and Scale- Of the Third board, and Paper commonly called by the Name of Sheating or Class. Sheathing Paper, and all Glazed Paper for Clothiers and Hot Preffers Ufe, fhall be denominated, deemed and taken to be Paper of the Third Class, and such Pafteboard, Millboard and Scale board, and Sheating or Sheathing Paper, fhall be liable to and chargeable with the Duty of One Pound British Currency for every Hundred Weight mentioned in the faid laft recited A&t of the Forty seventh Year aforefaid; and fuch Glazed Paper for Clothiers and Hot Preffers fhall be liable to and chargeable with the Duty of Five Shillings Before Licence granted, Paper to Officer of atus, &c. What to be count. Shillings for every Hundred Weight mentioned in the said last recited Act of the Forty feventh Year aforefaid; and that all Paper which fhall be made in Ireland shall be claffed and denominated accordingly. III. And be it further enacted, That every Perfon in Ireland who fhall keep a Mill or Mills containing any Engine, Vat, Wet Maker to deliver Prefs, Utenfil, or Veffel for making Paper, fhall make out, fign and District Account deliver to the Collector or other Officer in charge of the Collection of Mill, Appar- of the District in which the Mill or Mills of fuch Perfon shall be fituate, an Account in Writing, to be entered and registered in the Office of Excife of fuch District, containing his or her Name or Names, and Place or Places of Abode, and the Place or Places where fuch Mill or Mills fhall be fituate, and fpecifying every Mill, and every Work Houfe, Drying House, Store Houfe or other Place belonging or appertaining thereto, and the Situation thereof respectively, and alfo specifying the Number and Situation of each and every Engine, and of each and every Vat, Wet Prefs, Utenfil and Veffel refpectively kept in any fuch Mill or Mills, and the Number of Cubic Feet in every fuch Engine, computed in manner as in and by this Act is directed; and if any Paper Maker fhall keep any Store or Warehouse for the ftoring or keeping of any Paper, fuch Store or Warehouse not belonging to his or her Mill, every fuch Paper Maker fhall alfo fpecify in fuch Account every fuch Store fpecified in Ac- and Warehouse, and the Place where the fame is refpectively fituated; and in fuch written Account the Perfon making the fame fhall diftinguish every fuch Mill, Work House, Warehouse, Drying House, Store Houfe or other Place, and every fuch Engine, Vat, Wet Prefs, Utenfil and Veffel, by feparate Numbers relating to each, Number painted in Arithmetical Progreffion, beginning with Number One; and upon on Engines, &c. fome vifible Part of every fuch Engine, Vat, Wet Prefs, Utenfil and Veffel and upon the Door of every fuch Mill, Work House, Warehouse, Drying House, Store Houfe or other Place, shall paint or caufe to be painted with Oil Colour in Black upon White Ground, or White upon Black Ground, and fhall keep them fo painted in a vifible and legible manner, the Number of each fuch Engine, Vat, Wet Prefs, Utenfil or Veffel, beginning as aforefaid with Number One, and of each fuch Mill, Work House, Warehouse, Drying House, Store House or other Place respectively, in conformity with fuch Account, beginning in like manner as aforefaid with Number One; and the Collector of Excise or other Officer in charge of the Collection of the District shall file or enter and register fuch Account in the Office of Excife of the District, and shall grant a Certificate of fuch Account and Registry by giving a Copy thereof, figned by him; and before any Licence fhall be granted to any Perfon to keep a Mill or Mills for making Paper, fuch Perfon fhall make out, fign and deliver fuch Account as aforefaid, and such Certificate as aforefaid shall be produced to the Perfon empowered to grant fuch Licence. Account regiftered at Excife Office. Certificate. Paper Maker to enter into Bond. IV. And be it further enacted, That before any Licence shall be granted to any Perfon or Perfons in Ireland, to keep a Mill or Mills for making Paper, the Perfon or Perfons requiring fuch Licence fhall with Two fufficient Sureties execute a Bond to His Majesty in the penal Sum of Three hundred Pounds for each and every Engine intended to be kept by fuch Perfon or Perfons conditioned to pay all fuch fuch Sum and Sums of Money as, by virtue of this Act or any other Act or Acts in force or to be in force in Ireland, fuch Perfon fhall be chargeable with, and also to pay and fatisfy all Penalties to which fuch Perfon fhall or may become liable under this Act or any other Act or Acts to be in force, relating to the regulating or fecuring the Collection of the Duties on Paper made in Ireland; and in every fuch Licence fhall be expreffed the Number of Engines intended to be kept by fuch Perfon or Perfons. Licence to exprefs Number of Engines kept. Ufing Engine or Utenfil before V. And be it further enacted, That if any Perfon fhall make any Paper of any Sort or kind whatever, or fhall make use of any Engine, Vat, Wet Prefs, Utenfil or Veffel, or any Mill, Work delivering AcHouse, Warehouse, Drying House, Store Houfe or other Place, for count to Officer, the making, drying or keeping of any Paper whatever, before fuch Perfon fhall have made out, figned and delivered fuch Account as aforefaid, or fhall omit to paint or caufe to be painted in manner hereinbefore directed, or to keep painted in a visible and legible manner upon each fuch Mill, Engine, Vat, Wet Prefs, Utenfil and Veffel, Work House, Warehouse, Drying Houfe, Store Houfe or other Place respectively, the Number thereof refpectively in conformity with fuch Account, every fuch Perfon fhall forfeit the Sum of One hundred Pounds, and that all Paper of every Sort or kind Penalty. whatever, which fhall be found in any Mill, Warehouse, Work House, Drying Houfe, Store Houfe or other Place of which fuch Account shall not have been made out, figned and delivered, as is by this Act required, fhall be forfeited, and may be feized by any Officer of Excife in Ireland; and that if any Perfon shall keep any fuch Neglecting to Mill or Mills as aforefaid and fhall omit to make out, fign and deliver mark the Numfuch Account as is by this A&t directed, of each and every Engine, ber; or giving Vat, Wet Prefs, Utenfil or Veffel, or of the Number of Cubic Feet in each and every Engine, or fhall make or deliver any falfe Account of any Engine, Vat, Wet Prefs, Utenfil or Veffel, or of the Cubic Feet in any Engine, every such Perfon fhall forfeit the Sum of One hundred Pounds, together with each every Engine, Penalty. Vat, Wet Prefs, Utenfil and Veffel, whereof no fuch Account or any falfe Account shall have been made. in a false Ac count. VI. And be it further enacted, That if any Perfon fhall make any Licence to be Paper of any Sort or kind whatever, or shall make use of any Engine, taken out before Vat, Wet Prefs, Utenfil or Veffel, or any Mill, Work Houfe, Ware- making Paper. houfe, Drying Houfe, Store Houfe or other Place for making, drying or keeping of any Paper whatever, without fuch Perfon having firft had and obtained a Licence according to Law to keep a Mill or Mills for making Paper, and having the fame in force, every fuch Perfon fhall forfeit the Sum of One hundred Pounds; Penalty. and every Engine, Vat, Wet Prefs, Utenfil or Veffel for making Paper, and all Paper of any Sort or kind whatever, and all Materials for making Paper, which fhall be found in any Mill for which a Licence in force fhall not have been duly granted, or in any Work Houfe, Warehouse, Drying Houfe, Store Houfe or other Place belonging or appertaining to fuch Mill, or belonging to any Paper Maker, fhall be forfeited and may be feized by any Officer of Excife. VII. And be it further enacted, That if any Paper Maker fhall from time to time intend to alter the Dimenfion of any Engine of which fuch Account as aforefaid shall have been delivered, or if any Paper Notice of Intention to alter Engines, or of Dimenfions of Number. increafing their Paper Maker fhall intend to keep or make ufe of any Engine or Engines, Vat or Vats, Wet Prefs or Wet Preffes, in Addition to or in the Stead or Place of any Engine or Engines, Vat or Vats, or Wet Prefs or Wet Preffes, or any Utenfil or Veffel, or any Work Houfe, Warehouse, Drying Houfe, Store Houfe or other Place of which fuch Account as aforefaid fhall have been delivered, it shall and may be lawful for fuch Paper Maker fo to do upon giving Notice in Writing to the Commiffioners of Inland Excife and Taxes in Ireland, and alfo to the Surveyor and Gauger in charge of the Mill of fuch Paper Maker, and upon an Account being made out, figned and delivered, in manner aforefaid and registered as aforefaid, and specifying the Number of Cubic Feet contained in any fuch Engine, and also all fuch other Particulars as are required as aforefaid, Six Days at the leaft before fuch Paper Maker fhall make use of any fuch Engine, Vat or Wet Prefs, Utenfil or Veffel, or Work House, Drying House, Store House or other Place; and fuch Paper Maker fhall in fuch Notice and Account refpectively hereby required to be given of fuch altered or other Engine, Vat or Wet Prefs, Utenfil or Veffel, or Work House, Warehoufe, Drying House or other Place, exprefs that the fame is or are, as the cafe may be, an altered Engine, and also the Number thereof, or an additional Engine, Vat or Wet Press, Utenfil, or Veffel, or Work House, Drying Houfe, Store House, or other Place, † is or are intended to be kept or used in the Place and Stead of a former Engine, Vat or Wet Prefs, Utenfil or Vessel, or Work House, Drying Houfe, Store House or other Place; and fuch additional or other Engine, Vat or Wet Prefs, Utenfil or Veffel, or Work House, Drying House, Store House or other Place, fhall be numbered in manner before directed. + Sic. Notice before commencing or recommencing to work Engine, to Commif fioners and to District, VIII. And be it further enacted, That every Paper Maker shall, before commencing to work any Engine at any time after the Commencement of this Act, or at any time within any Year for which fuch Paper Maker fhall be licensed to keep any Mill for the making of Paper, and fo in like manner before recommencing to work any Collector, &c. of Engine after any Discontinuance in fuch Year as hereinafter provided, give Six Days' Notice in Writing to the Commiffioners of Inland Excife and Taxes in Ireland, and to the Collector or other Officer in charge of the Collection of the District, and to the Surveyor and Gauger in charge of the Mill of any fuch Paper Maker, diftinguishing each fuch Engine by the Number and Content thereof, as the fame is described in the Account by this Act required to be made out by fuch Paper Maker, and fetting forth the Day and Hour when fuch Paper Maker intends to commence or recommence so to work any Engine; and any fuch Paper Maker who fhall make any Paper, or fhall have any Stuff or Material in Process for making the fame into Paper, without having given fuch refpective Notices in manner by this Act directed, fhall, for every fuch Offence, forfeit and pay the Sum of Two hundred Pounds; and no other Day fhall be mentioned in any fuch Notice of Commencement or Recommencement to work any Engine other than the Sixth Day of fome Month in the Year; and the Officer fhall attend at the Day and time which fhall be specified in any fuch Notice of Recommencement, and shall open the Lock and Faftenings of fuch Engine. Penalty. The Period to be the Sixth of the Month. IX. And be it further enacted, That if the Content of any Engine ing Three Cubic of which an Account, Return or Notice fhall have been fo given, Engine exceed Feet beyond fhall |