Law or Laws of Excife, or by any 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 or Ireland refpectively, and that One Moiety of every fuch Fine, Penalty or Forfeiture shall be to His Majesty, his Heirs and Succeffors, and the other Moiety to him or them who fhall inform, discover or fue for the fame. XII. And be it further enacted, That this Act may be altered, A&t may be amended or repealed by any Act to be made in this prefent Seffion altered, &c. of Parliament. CAP. CVI. An Act to repeal the Duties payable in Scotland, upon Wash W HEREAS an Act was paffed in the Twenty fifth Year of 25 G. 3. c. 22. the Reign of His prefent Majefty, intituled An Ad for • repealing fo much of an A&t made in the laft Seffion of Parliament, as relates to the Distillation of Corn Spirits in fmall Stills, in certain Counties or Diftrias of the Highlands in that Part of Great Britain called Scotland; and for authorizing the Commiffioners of Excife in Scotland to grant Licences to Perfons living in the faid • Counties or Diftrias to diftil Spirits from Barley, Bear or Big, the Growth of the faid Counties, and for impofing a Duty on fuch • Licences And Whereas another Act was paffed in the Thirty 35 G. 3. c. 61. third Year of the Reign of His prefent Majefty, intituled An Aa for the Regulation of Distilleries in Scotland, and the Exportation of British made Spirits from England to Scotland, and from Scotland to England, for a limited time: And Whereas another A&t 'was paffed in the Thirty seventh Year of the Reign of His prefent 37 G. 3. c. 101. Majefty, intituled An Ad for granting to His Majefty additional Duties on Diftilleries in the feveral Parts of the Highlands of Scotland, herein particularly defcribed, for a limited time; and for regulating the Duties on Diftilleries in the refpective Diftrias in Scotland: And Whereas another Act was paffed in the Thirty 39 & 40 G. 3. ' ninth and Fortieth Years of the Reign of His prefent Majefty, c.73. 'intituled An Act for repealing the Duties of Excife on Distilleries in Scotland, and on the Exportation of British made Spirits from England to Scotland, and for granting other Duties in lieu thereof; • and for altering, amending and continuing certain Acts of Parliament 'for the Regulation of Diftilleries in Scotland; by which feveral "Acts Regulations were made relative to Stills and Distilleries in ' certain Districts of Scotland, diftinguished from each other by ‹ Boundaries, in the faid Acts respectively particularly defcribed and fet forth: And Whereas another Act was made in the Fifty 54 G. 3. c. 172. ⚫ fourth Year of the Reign of His prefent Majefty, intituled An Aa for repealing the Duties payable in Scotland, upon Distillers' Wafb, Spirits and Licences, and for granting other Duties in lieu thereof: ♦ And Whereas another Act was made in the Fifty fifth Year of the 55 G. 3. c. 155. Reign of His prefent Majefty, intituled An Ad to continue, until the Fifth Day of July One thousand eight hundred and fixteen, Expedient to repeal Duties of 54 G. 3. c. 172. §2. the temporary Fourth Part of the Duties payable in Scotland upon • Distillers' Wafb, Spirits and Licences, impofed by an A of the Fifty fourth Year of His prefent Majefty; and for enabling His Majefty, by Order in Council, to modify the Operations of the faid A&, or reduce the Duties thereby impofed: And Whereas Doubts ⚫ have been entertained, whether the Diftinction of Lowland, Highland and intermediate Districts, as defcribed by the Boundary Lines in any of the faid Acts made in the Twenty fifth, Thirty third, Thirty feventh and Thirty ninth and Fortieth Years refpectively, of His Majefty's Reign, were abolished by the faid Two laft ' mentioned Acts of the Fifty fourth and Fifty fifth Years of His Majefty's Reign refpectively, or were still to be continued and obferved; and by reafon thereof Questions have arifen, whether Spirits could pafs from any one Part to any other Part of Scotland; ' and it is neceffary that Spirits should be allowed to be carried by 'Permit from any one Part to any other Part of Scotland: And 'Whereas it is expedient that the Duties imposed by the said recited A&t, paffed in the Fifty fourth Year of the Reign of His present Majefty, upon Wort or Wash brewed or made from Malt, Corn, Grain or Tilts, or any Mixtures therewith, and upon Spirits 'extracted therefrom, and upon Licences to be taken out by Distillers and Rectifiers in Scotland, fhould be repealed, and that other Duties should be fubftituted in lieu thereof; and that further Regulations fhould be made with respect to the Distillation and • Manufacture of Spirits from Corn for Home Confumption in Scotland May it therefore please Your Majefty that it may be enacted; and be it 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 present Parliament affembled, and Duties repealed. by the Authority of the fame, That from and after the Tenth Day of November One thousand eight hundred and fixteen, all and fingular the Duties of Excife on Worts or Wash brewed or made from Malt, Corn, Grain or Tilts, or any Mixture therewith, in any Part of Scotland, for extracting Spirits for Home Confumption in Scotland; and all and fingular the Duties on Spirits made or distilled in Scotland from Malt, Corn, Grain, Tilts or any Mixture therewith, for Confumption in Scotland, and upon Licences to be taken out by Distillers and Rectifiers in Scotland (a), fhall be and the fame are hereby repealed; fave and except in all cafes relating to the recovering, allowing or paying any Arrears thereof refpectively, which shall at that time remain unpaid, or to any Fine, Penalty or Forfeiture, Fines, Penalties or Forfeitures relating thereto refpectively, which shall have been incurred at any time before or on that Day. (a) Exception. Inftead of Duties repealed, the Duties herein Terms on which former Duties repealed, 54 G. 3. c. 172. See the II. And be it enacted, That from and after the faid Tenth Day of November One thousand eight hundred and fixteen, in lieu and mentioned to be place of the faid Duties hereby repealed, there shall be raised, levied paid. collected and paid unto His Majefty, his Heirs and Succeffors, the feveral Duties of Excife hereinafter mentioned; that is to say, For every Gallon of Wort or Wafh, brewed or made in any Part or Place in Scotland, from any Malt, Corn, Grain or Tilts, or any Mixture with the fame, for extracting Spirits for Consumption in Scotland, Eight pence; For every Gallon of Spirits of the Strength of One to Ten over Hydrometer Proof, which shall be made or diftilled diftilled from any Malt, Corn, Grain or Tilts, or any Mixture therewith, in any Part or Place in Scotland, for Confumption in Scotland, Nine pence; The faid Duties to be paid by the respective Makers or Diftillers of such Wort, Wash or Spirits refpectively: For every Licence to be taken out by any Distiller or Maker of Low Wines or Spirits in any Part or Place in Scotland, for Sale therein or for Exportation therefrom, the Sum of Ten Pounds; For every Licence to be taken out by any Rectifier of Spirits in any Part or Place in Scotland, the Sum of Five Pounds; The faid Duties for Licences to be paid by the respective Distillers and Rectifiers taking out fuch Licences refpectively. III. And be it enacted, That the faid Duties granted by this Management A&t fhall be under the fame Management, and shall be raised, levied, and Collection collected, fecured and paid, in the fame manner, and by the fame of Duties. ways and means, and under and fubject to all the Rules, Regulations, Restrictions and Provifions, Fines, Penalties and Forfeitures, and with and subject to fuch and the like Powers, Authorities and Declarations, as are provided by the faid recited Act, paffed in the Fifty fourth Year of the Reign of His prefent Majefty, for the Management, Collection and Recovery of the Duties thereby granted. IV. And be it further enacted, That the Duties granted by Appropriation of this Act (the neceffary Charges of raifing and accounting for the Duties. fame excepted) fhall from time to time be paid into the Receipt of His Majesty's Exchequer at Westminster, and fhall be carried to and made Part of the Confolidated Fund of Great Britain. 54 G. 3. c. 172. V. And be it further enacted, That the Fourth Part of the The temporary fevera! Duties granted by the faid recited Act paffed in the Fifty Fourth Part of fourth Year of the Reign of His prefent Majefty, which were con- the Duties tinued by the faid recited Act paffed in the Fifty fifth Year of the granted by Reign of His prefent Majefty, to the Fifth Day of July One thou- and continued by fand eight hundred and fixteen, fhall be, and the fame Fourth Part 55 G. 3. c. 155. of the said several Duties is hereby further continued from the faid § 1. further con Fifth Day of July One thoufand eight hundred and fixteen, and tinued till Nov. fhall remain and continue in force until the Ninth Day of November 9, 1816. One thousand eight hundred and fixteen; and the fame, with the other Duties granted by the faid recited A&t paffed in the Fifty fourth Year of the Reign of His prefent Majefty, fhall be raised, levied, collected, fecured and paid, and be appropriated and applied in the manner directed by the said laft recited A&t. lers, and Boundary Lines, VI. And be it further enacted, That, from and after the faid Diflinction of Tenth Day of November One thoufand eight hundred and fixteen, Districts in Scotall Diftinctions between the High and Lowland and intermediate land relative to Districts in Scotland, as defcribed in the faid hereinbefore recited Stills and DiftilActs, or any other A&t or Acts relating to the Distilleries in Scotland, and all fuch Boundaries and Distinctions between any fuch abolished. different Parts or Districts of Scotland, and all Limitations and Re- 54 G. 3. c. 172. strictions relative thereto, shall be and the fame are hereby repealed § 6, 7. and abolished; fave and except as in the faid recited Act of the Fifty fourth Year aforefaid is provided in relation to the Size and Capacity of the Stills, and fubject to the Provifions of this Act. VII. And be it further enacted, That from and after the faid Tenth Day of November One thousand eight hundred and fixteen, it fhall be lawful for the Lords Commiffioners of His Majefty's Treasury for the time being, by any Warrant, Order or Inftruction, Size. 56 GEO. III, Nn figned Treasury em. powered to alStills of inferior low Use of figned by any Three or more of them, to authorize and empower the Commiffioners of Excife in Scotland for the time being, by any Licence or Authority in Writing under the Hands of any Three or more of them, to permit any Distiller or Distillers, in Scotland to make ufe of Stills of inferior Size and Capacity to thofe 54 G. 3. c. 172. refpectively prefcribed by the faid recited Act of the Fifty fourth § 6, 7. Year aforefaid, not being lefs than Forty Gallons, under fuch Conditions, Limitation, Regulations and Restrictions, as the faid Commiffioners of His Majesty's Treafury fhall think fit; any thing contained in the faid recited Acts of the Fifty, fourth and Fifty fifth. Years of the Reign of His prefent Majefty, or any other Act or Acts of Parliament, to the contrary notwithstanding. VIII. And be it further enacted, That it fhall be lawful for the faid Lords Commiffioners of His Majefty's Treafury for, the time being, by any Warrant, Order or Inftruction, figned by any Three or more of them, to authorize and empower the Commiffioners of Excife in Scotland for the time being, by any Licence or Authority in Writing under the Hands of any Three or more of them, to permit and fuffer any fixed Veffel or, Utenfil of any Dif tiller, which has been fixed or placed before the First Day of October. One thoufand eight hundred and fourteen, contrary to the Regul ations now in force, in relation to the fixing and placing of Veffels or Utenfils in the Distilleries for Home Confumption in Scotland, to. continue or direct the whole or fuch Part or Parts of fuch Vessels or Utenfils as are now fixed or placed, to be altered to fuch Extent and in fuch manner as the faid Lords Commiffioners of His Majefty's Treasury fhall think proper, under fuch Limitations, Regul ations, Conditions, Modifications and Restrictions, as the faid Lords Commiffioners of His Majefty's Treafury fhall think fit; any thing contained in the faid recited Acts of the Fifty fourth and Fifty fifth Years of the Reign of His prefent Majefty refpectively, or of this Act, or any other A&t or Acts of Parliament to the contrary notwithstanding. IX. And be it further enacted, That it fhall and may be lawful for the faid Lords Commiffioners of His Majesty's Treasury for the time being, by any Warrant, Order or Inftruction, figned by any. Three or more of them, to authorize and empower the Commiffioners of Excife in Scotland for the time being, by any Licence or Autho rity in Writing under the Hands of any Three or more of them, to allow fuch time as they fhall think fit for the Payment of the Duties by this Act impofed, not exceeding Fourteen Days from the time the fame fhall refpectively become due and payable, and to take fuch Security or Securities for the Payment thereof as the faid Commif.. fioners of Excife fhall think proper; fubject to fuch Limitations, Conditions and Restrictions as the said Lords Commiffioners of His Majefty's Treafury fhall think fit; any thing in the faid recited Acts. of the Fifty fourth and Fifty fifth Years aforefaid, or in any Act or Acts relating to the Distillery, to the contrary notwithstanding. X. And be it further enacted, That it fhall and may be lawful for the Lords Commiffioners of His Majefty's Treafury for the time being, by any Warrant, Order or Inftruction, figned by any Three or more of them, to authorize and empower the Commiffioners of Excife in Scotland for the time being, by any Order or Warrant, figned by any Three or more of them, to grant fuch Rewards to 10⭑ Officers, Officers, to be paid out of any Duties of Excife in Scotland, for Service's performed by them in preventing illicit or fraudulent Diftillation, as the faid Lords Commiffioners of His Majefty's Treafury fhall think proper; fubject to fuch Rules, Directions, Conditions and Modifications, as the faid Lords Commiffioners of His Majesty's Treafury fhall prefcribé; in order to make it the Intereft of fuch Excife Officers' that no illicit or fraudulent Diftillation whatever shall take place within their respective Districts. XI. And be it further enacted, That from and after the faid Tenth Day of November One thoufand eight hundred and fixteen, every Distiller for Home Confumption in Scotland fhall be charged with and pay the Duties impofed by this Act, at and after the Rate of Fourteen Gallons of Spirits, of the Strength of One to Ten over Hydrometer Proof, for every One hundred Gallons of Wort or Wafh prepared or made from Mált, Corn, Grain or Tilts, of the Gravity hereinafter mentioned. Of Malt Spirits 14 Gallons to be produced for every 100 Gal lons of Wath: mentioned. XII. And be it further enacted, That if any Diftiller of Spirits Excels to pay for Home Confumption in Scotland fhall, from the Commencement the Duty herem to the Termination of his, her or their Licence, or when fuch Distiller fhall previously ceafe working for the Season, extract, make, diftil or próduce from Wort or Wafh prepared or made from Malt, Corn, Grain or Tilts, any Quantity of Spirits exceeding the Proportion of Fourteen Gallons for every Hundred Gallons of fuch Worts or Wash fo diftilled into Spirits as aforefaid, every Distiller fhall pay Duty for all fuch Spirits exceeding the Proportion aforefaid, at and after the Rate of Four Shillings and Nine pence for every Gallon of fuch Excefs, computed at the Strength of One to Ten over Hydrometer Proof, over and above all other Duties on Worts, Wash or Spirits whatsoever. XIII. And be it further enacted, That after the Worts, liable to the Duties impofed by this Act, shall have been drawn off from the Mesh Tun, it fhall not be lawful for any Diftiller or other Perfon to throw into or mix therewith any Mixture called Lob, or any other Mixture or Substance whatsoever, by which the Gravity of fuch Worts may be increased; and that if, after the faid Tenth Day of November One thoufand eight hundred and fixteen, any Distiller or other Perfon fhall throw into or mix with any fuch Wort or Worts, after the fame' fhall have been drawn off from the Mesh Tun, any fuch Mixture called Lob, or any other Mixture or Subftance whatever, by which the Gravity of any fuch Wort or Worts, or the Wash made therefrom, or any Part thereof, fhall be increased; or fhall mix all or any Part of fuch Wort with any other Wort, after the Gravity thereof has been afcertained and taken account of as hereinafter mentioned, or all'or any Párt of fuch Wash with any other Wafh, except in the Jack or Under Back hereinafter mentioned; or convey away or conceal any Part of fuch Wort or Wafh; every fuch Diftiller or Perfon guilty of fuch Offence, or on whofe Premifes any fuch Offence fhall be committed, fhall for every fuch Offence forfeit and pay the Sum of Two hundred Pounds. Gravity of Worts after being drawn from the Mefh Tun, not to be increased. Penalty. XIV. And be it further enacted, That the whole Quantity of fuch Gravity of Worts that are to be placed in any Wash Batch, Tun or Veffel, for Wath by the Fermentation, fhall be collected therein within the Space of Twelve Saccharometer. Hours from and after the Commencement of running or conveying any Part of the faid Worts from the Coolers or other Veffels; and all Nn 2 and |