Quantity mentioned in Return. Penalty.

Charge on in

fhall exceed by Three Cubic Feet the Number of Cubic Feet which fhall have been mentioned in fuch Return, Account or Notice, as being the Content of fuch Engine, the Paper Maker in whofe Mill fuch Engine fhall be found of fuch greater Content, fhall for every creafed Content fuch Offence forfeit the Sum of Fifty Pounds, and a new and correct of fuch Engine. Return fhall be forthwith given by fuch Paper Maker; and it shall and may be lawful for any Officer of Excife whatever, within Ten Days next after the Fifth Day of any Month in which it shall have been or shall be discovered that fuch Engine of fuch greater Content as aforefaid was worked or used, to make a Return to the Collector or other Officer in charge of the Collection of the District in which fuch Mill fhall be fituate, of all fuch Sum or Sums of Money as fuch Paper Maker would be chargeable with in refpect of fuch increased Content of such Engine, for the Period or Periods from the time mentioned in the previous Notice of the commencing or recommencing the working of fuch Engine to such Fifth Day of the Month on which it fhall have been discovered that such Engine was fo worked or used, and fuch Return fhall be a Charge on every fuch Paper Maker, who fhall pay the Duty appearing by fuch Return to be due and payable, within Fourteen Days next after fuch Return shall have been made, or in Default of fuch Payment, fhall forfeit the Sum of Twenty Pounds, together with a Sum equal to Double Penalty. the Duty fo returned and charged.

take Account of

Engines, &c.

X. And be it enacted, That it fhall and may be lawful for any Officer may enOfficer or Officers of Excife at any time in the Day time to enter ter Mills and into any Mill of any Paper Maker, and to measure and take an Account of each and every Engine, Vat and Wet Press in such Mill; and if any Paper Maker, or his or her Servant, fhall not on Demand made by any Officer of Excife at fuch Mill or at the Dwelling Houfe of fuch Paper Maker admit fuch Officer and Officers into fuch Mill, or fhall not permit fuch Officer and Officers to view, measure and take an Account of all and every fuch Engines, Vats and Wet Preffes as aforefaid; or if any Paper Maker shall not Obstruction. on the Demand of any Officer of Excise clear or cause to be cleared all Stuff and Materials out of each and every Engine which fuch Officer may require fo to be cleared in order to enable him to measure the fame, every fuch Paper Maker fhall for every fuch Neglect or Refufal by him or her, or his or her Servant, forfeit the Sum of Fifty Penalty. Pounds

XI. And be it enacted, That it fhall and may be lawful for any Officer or Officers of Excife from time to time and at all times by Day or by Night, but if in the Night, then in the Prefence of a Conftable or other Officer of the Peace, to enter into all and every the Mills, Work Houfes, Warehouses, Drying Houses, Store Houses, Rooms or other Places of any Paper Maker, and by Weighing, Tale or otherwise, as to fuch Officer or Officers fhall feem meet, to take an Account of the kinds and Quantities of the Paper, Pafteboard, Millboard, Scaleboard and Glazed Paper, Sheating or Sheathing Paper, Button Paper or Button Board, which fhall be found therein, and to make Returns pursuant to this A&t.

Account of
Paper, &c. may
be taken by
Officer at all

times.

XII. And be it further enacted, That from and after the Com- Paper Maker mencement of this A&t, every Paper Maker in Ireland fhall for and for each Engine in refpect of each and every Engine kept or used by fuch Paper after the Rate of to pay Monthly Maker for the making of Paper of any Sort or kind whatsoever, or 10s. for every

Cubic Foot of
Content.

Officer to make
Return of
Amount of

Monthly Rates, and alfo of Sorts of Paper made and weighed within the Month, and of Duty thereon. Charge made on Paper Maker in

either of thofe cafes.

Penalty.

which fhall be employed in preparing any Stuff for making Paper of
any Sort or kind whatever, be charged with and fhall pay for each and
every Calendar Month in the Proportion and at the Rate or Sum of
Ten Shillings British Currency for each and every Cubic Foot of
the computed Content of each and every fuch Engine, taken accord-
ing to the greatest Length, Depth, and Breadth thereof, without
any Allowance or Deduction whatever, for or on account of any Pe-
culiarity of Shape or Form of fuch Engine, or of any Machinery,
or other matter or thing which fhall or may be contained therein,
or on any other Account, and which faid Rate or Sum fhall be
charged and chargeable, and paid and payable as and for the Duty
in refpect of the Quality and Weight of fuch Quantity of Paper as
may be produced from any fuch Engine within each fuch Month
as aforefaid.

XIII. And be it further enacted, That the Officer or Officers
of Excife in charge of any Paper Mill of any Paper Maker in Ire-
land fhall, within Ten Days after the Fifth Day of every Month,
while any Engine or Engines of any Paper Maker fhall be working,
or fhall be chargeable as working, make Return to the Collector of
Excife, or other Officer in charge of the Collection of the District in
which fuch Paper Mill fhall be fituate, of the Amount of the Monthly
Rates or Sums hereby directed to be charged, for the Month ending
on fuch Fifth Day of the Month, in refpect of all and every Engine
or Engines kept or used by fuch Paper Maker at any time in each
and every fuch Month, and alfo of the Quantity, Quality, and Weight
of all Sorts of Paper, if any, which fhall have been weighed at fuch
Mill, and in the Courfe of fuch Month, and of the Duty charge-
able thereon, in refpect of the Quality and Weight of fuch Paper;
and every fuch Return fhall be a Charge on the Paper Maker to the
Amount of the Monthly Rate or Sum payable under this A&t in re-
spect of all and every fuch Engine or Engines, in cafe there shall not
have been any Paper of any Sort whatever weighed at fuch Mill
in fuch Month, or in cafe the Duty chargeable in refpect of the
Quality and Weight of the Paper which fhall have been weighed at
fuch Mill in fuch Month fhall be less than the Rate or Sum charge-
able as aforefaid for all and every fuch Engine or Engines for fuch
Month, and every fuch Paper Maker fhall pay the Sum fo charged
and returned; and in cafe the Duty chargeable in respect of the
Quality and Weight of all Paper of every Clafs, Denomination and
kind specified in fuch Return as weighed within fuch Month, fhall
amount to or exceed the Amount of the Rate or Sum payable in re-
fpect of all and every fuch Engines as aforefaid, or in cafe any Engine
fhall not be chargeable in any Month, then the Return of the Off-
cer fhall be a Charge on fuch Paper Maker for the Amount of the
Duty fo chargeable in refpect of the Quality and Weight of faid
Paper which fhall have been fo weighed in any fuch Month respect-
ively as aforefaid, and fuch Paper Maker fhall pay the Duty appear-
ing by fuch Return and Charge to have become due and payable,
within Three Months after the End of the Month for which fuch Re-
turn and Charge shall have been made; and every fuch Paper Maker
fhall, for every Default in Payment of any fuch Duty, forfeit the
Sum of Twenty Pounds, together with a Sum equal to Double the
Amount of the Sum fo returned and charged, and which shall be fo
payable as aforefaid; and every such Officer fhall and he is hereby

required

required to leave a true Copy of fuch Return in Writing under his Hand, with every fuch Paper Maker, or at fuch Paper Mill, upon Pain of forfeiting Twenty Pounds for every Neglect or Omiffion in fo doing.

Copy of Return left with Paper Maker.

Penalty.

the Month,

Commiffioners to make an Al

lowance of Duty chargeable on Engines;

XIV. Provided always, and be it further enacted, That in cafe If no Paper in any Month in which any Paper Maker fhall have commenced weighed within working in any Year, upon fuch Paper Maker taking out Licence for fuch Year, there fhall not be weighed any Paper in fuch Month in which fuch Paper Maker fhall have fo commenced working, it fhall and may be lawful to and for the Commiffioners of Inland Excife and Taxes in Ireland, or any Three of them, to make an Allowance of the Duty chargeable in respect of the Engine or Engines of fuch Paper Maker, chargeable as working in fuch Month, either out of the Excefs Duties chargeable in refpect of the Quality and Weight of any Paper weighed in any Month or Months in which the Duty fo chargeable in refpect of the Quality and Weight fhall exceed the Duty chargeable in refpect of the Engine or Engines chargeable as working in fuch Month or Months, or out of the Duties chargeable in refpect of the Quality and Weight of any Paper which fhall remain on the Hands of fuch Paper Maker not weighed or charged with Duty until after the time of fuch Paper Maker's difcontinuing to work: Provided alfo, that in cafe in any Month in which any Paper Maker fhall have fo commenced working as aforefaid, that the Duty chargeable in refpect of the Quality and Weight of all the Paper weighed in fuch Month, fhall be less than the Duty chargeable in respect of the Engine or Engines of fuch Paper Maker chargeable as working in fuch Month, it shall and may be lawful for the faid Commiffioners of Excife, or any Three of them in like manner to make Allowance to fuch Paper Maker of the Difference between the Duty chargeable in refpect of fuch Engine or Engines, and the Duty chargeable in refpect of the Quality and Weight of the Paper weighed in fuch Month.

XV. And be it further enacted, That every Engine, from the Day mentioned in any Notice for commenceing or recommencing to work, fhall be prefumed to be kept regularly at work from that Day until the End of the Year for which the Paper Maker fhall be licensed, and fhall be chargeable and charged accordingly, unlefs the working of any fuch Engine fhall be difcontinued in manner hereinafter mentioned; that is to fay, if any fuch Paper Maker fhall at any time be defirous of difcontinuing the working or ufing any Engine or Engines in his or her Paper Mill, it fhall and may be lawful for fuch Paper Maker fo to do, provided that fuch Paper Maker fhall give Notice in Writing of fuch Intention to difcontinue fuch working 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 in which fuch Paper Mill is fituate, and to the Surveyor and Gauger in charge of fuch Paper Mill, Six Days at the leaft previous to the Day mentioned therein for difcontinuing the fame, diftinguishing each fuch Engine by the Number and Content thereof re-. fpectively, as the fame fhall have been or ought to have been set forth in the Account required to be made out by fuch Paper Maker under this Act, and fpecifying the Hour of the Day at which fuch work. ing is fo intended to be difcontinued: Provided always, that no other Day fhall be mentioned in any fuch Notice for fuch Discontinuance,

except

1

and where Duty chargeable on Weight shall be Quality and lefs than Duty on Engine, Allowance may alfo be made.

Notice given of

difcontinuing to work Engines.

Engines to be fattened and locked at the time specified for Discontinu

ance.

Penaky.

Obstructing
Officer.

Engines after

wards found not
faftened.
+ Sic.

Penalty.

Rollers, &c. of

Engines on dif

continuing working to be removed, and fent to Excife Office, if required.

except only the Fifth Day of the Month; and that the Hour of the Day to be specified in fuch Notice fhall be fome Hour before Twelve of the Clock at Noon on fuch Day; and at the Day and Hour specified in fuch Notice the Officer in charge of fuch Paper Mill fhall attend and fee that fuch Engine is no longer at work; and the Officer in charge of the Paper Mill fhall not charge the Paper Maker with any Duty, in refpect of fuch Engine fo difcontinued as aforefaid, for any Month in which the working of fuch Engine shall be discontinued in manner aforefaid, any thing hereinbefore contained to the contrary notwithstanding.

XVI. And be it further enacted, That at the time specified in any fuch Notice of Discontinuance it shall and may be lawful for any Officer of Excife, and he is hereby required to faften and lock each and every Engine, the working of which fhall be intended to be difcontinued, in fuch manner as the Commiffioners of Inland Excife and Taxes in Ireland, or any Three of them, fhall have directed and appointed, or fhall direct and appoint; and for that Purpose it fhall and may be lawful for the faid Commiffioners, or any Three of them, from time to time to make and iffue fuch Orders and Directions as they fhall think expedient to the feveral Paper Makers and Officers for the faftening or locking of any Engine, and all and every fuch Orders and Directions fhall be complied with and obeyed by every fuch Paper Maker and Officer; and if any Paper Maker fhall refufe or neglect to comply with or obey any fuch Orders or Directions which fhall have been or fhall be made and iffued, every such Paper Maker shall forfeit for every fuch Offence the Sum of Twenty Pounds.

XVII. And be it further enacted, That if any Officer shall be prevented by any Perfon at fuch Mill from faftening and locking any Engine, the working of which shall be fo intended to be discontinued, or in cafe of fuch Mill being locked, and no Perfon appearing to give Entrance to fuch Officer, or if any fuch Engine fhall in any Event not be faftened or locked in manner aforefaid by Default of fuch Paper Maker, or if at any time fubfequent to the time any fuch Engine fhall have been faftened or locked, any fuch Engine fhall be found not be faftened and locked pursuant to the Directions of this Act, or if any Roller, Plate, Lighter or Braffes shall be found in any fuch Engine, unless due Notice fhall have been given, pursuant to the Directions of this Act, of the Intention of recommencing to work fuch Engine, every fuch Paper Maker shall, in each and every the refpective cafe and cafes aforefaid, forfeit the Sum of One hundred Pounds.

XVIII. And be it further enacted, That in all cafes where any Paper Maker fhall difcontinue the working of any Engine, fuch Paper Maker fhall, before the time specified in any Notice for dif continuing the working of the fame, difplace and remove or caufe to be difplaced and removed clear out of each and every fuch Engine, the Roller, Plate, Lighter and Braffes belonging to fuch Engine, and fhall, if thereto required by the Commiffioners of Inland Excife and Taxes, or any Three of them, by an Order iffued by them, fend or convey each and every Roller, Plate, Lighter and Braffes, within fuch time as shall be limited and appointed by fuch Order, other than and except fuch as fhall be then in ufe with any Engine of such Paper Maker which fhall be then chargeable as working, to the Ex

cife Office of the District in which the Mill of fuch Paper Maker shall be fituate, there to be kept until the fame shall be returned to the Proprietor thereof, on his or her giving Notice pursuant to this A&t of his or her Intention to work fuch Engine; and if any Paper Paper Maker Maker shall not, before the time which fhall be fo fpecified in any not removing fuch Notice, difplace and remove, or caufe to be difplaced and re- Roller, &c. moved in manner aforefaid, every fuch Roller, Plate, Lighter and Braffes, or fhall not fend or convey all and every Roller, Plate, Lighter or Braffes, except as aforefaid, to the Excife Office as aforefaid, within the time which fhall be limited and appointed by fuch Order aforefaid, every such Paper Maker fhall for fuch Default or Offence forfeit the Sum of One hundred Pounds.

Notice of Dif continuance.

Penalty. XIX. And be it further enacted, That if at any time fubfequent Working En. to the Day and Hour mentioned in any fuch Notice of Difcontinu- gine after time ance, the Engine, of the difcontinuing of the working of which fuch mentioned in Notice fhall have been given, fhall be worked or used in any manner whatsoever in the Procefs of making of Paper (unless under a Notice of Recommencement of working in manner in this Act mentioned), the Paper Maker in whofe Mill the fame shall be worked or used fhall forfeit the Sum of Two hundred Pounds, and fhall also be charged Penalty. and chargeable with all fuch Sums of Money and Charges as he would have been liable to have been charged with under this A&t in case no fuch Notice of Difcontinuance had been given in manner aforefaid;

Period from

and it fhall and may be lawful for any Officer of Excife whatever, Return of Duty within Ten Days next after the Fifth Day of any Month in which chargeable on it fhall have been or shall be discovered that fuch Engine was worked Paper Maker for or used contrary thereto, to make a Return to the Collector or other time of Notice. Officer in charge of the Collection of the District in which fuch Mill fhall be fituated, of all fuch Sum or Sums of Money as fuch Paper Maker would be chargeable with for the Period or Periods from the time mentioned in the Notice of the difcontinuing the working of fuch Engine to fuch Fifth Day of the Month in which it fhall have been discovered that fuch Engine was fo worked or used, and fuch Return fhall be a Charge on every fuch Paper Maker who shall pay the Duty appearing by fuch Return to be due and payable within Fourteen Days next after fuch Return fhall have been made, or in Default of fuch Payment fhall forfeit the Sum of Twenty Penalty. Pounds, together with a Sum equal to Double the Duty fo returned and charged.

pay

Maker.

XX. And be it further enacted, That every Paper Maker fhall Fastenings and from time to time provide fuch Faftenings or Locks and Keys to Locks to be proeach and every Engine in his or her Mill, and fhall keep the fame vided by Paper in good and fufficient Order, in fuch manner as fhall be approved of by the Surveyor of Excife in charge of fuch Mill, or shall for fuch Fastening, Locks and Keys, as fhall be provided by fuch Surveyor; and if any fuch Paper Maker fhall neglect to provide, Neglect. repair or pay for fuch Faftening, Locks and Keys within such time as fhall be required by fuch Surveyor, every fuch Paper Maker shall forfeit the Sum of Twenty Pounds for every fuch Offence. XXI. And be it enacted, That all Paper, Pafteboard, Millboard, Scaleboard, Glazed Paper, Sheating or Sheathing Paper, Button Paper or Button Board whatsoever, made in Ireland, fhall be made up by the Maker or Makers thereof in manner hereinafter mentioned; that is to fay, all fuch Paper when made shall be immediately made 56 GEO. III.

Ee

up

Penalty.

Directions for
making up Paper
into Quires,

Half Quires and
Reams, and

Pafteboards, &60 into Parcels,