drometers. XXIX. And be it further enacted, That in all Trials of Strength Adjusting the of any Spirits by any Officer or Officers of Excife under this Act, Strengths of by the Hydrometer called Sykes's (a) Hydrometer, when and fo foon Spirits by Hyas the fame fhall be by Law eftablished and brought into use, the Strength of Eight per Centum above Proof, denoted by the faid Hydrometer, fhall be fubftituted and taken for the Strength of One to Ten over Hydrometer Proof, mentioned in this Act; and that the Strength of Seventeen per Centum under Proof, denoted by the faid Hydrometer, fhall be fubftituted and taken for the Strength of One in Six under Hydrometer Proof, mentioned in this A&. (a) Spelt Sikes, cap. 105. ante, §6.] XXX. And be it further enacted, That if any Diftiller or Stills not to Diftillers shall work or charge any Still or Stills on the Lord's Day be worked on commonly called Sunday; (that is to fay), if any Still or Stills fhall Sundays. not be completely difcharged and worked off at or before Eleven of the Clock on Saturday Night, and fhall not continue uncharged until One of the Clock on Monday Morning following; or if any Still or Stills fhall be found charged or at work, or filled with any thing other than Water, between the Hours of Eleven of the Clock on Saturday Night and One of the Clock on Monday Morning, then every fuch Diftiller or Distillers in whofe Premifes fuch Öffence fhall be committed fhall forfeit and lose the Sum of Five hundred Penalty. Pounds, befides being liable in every other Pain or Penalty in Law for breaking the Lord's Day. Penalties. XXXI. And be it further enacted, That all Fines, Penalties and Recovery and Forfeitures by this A&t impofed fhall be fued for, mitigated, reco- Application of vered, levied and diftributed, in the manner in which Fines, Penalties and Forfeitures are directed to be fued for, mitigated, recovered, levied and diftributed, by the faid recited A&t paffed in the Fifty fourth Year of the Reign of His prefent Majefty. granted Ten Days preceding 10th Nov. next XXXII. And be it enacted, That it fhall and may be lawful for Licence under any Distiller for Home Confumption in Scotland to make entry in this Act may be the manner directed by Law, and apply for a Licence under the Authority of this Act, at any time not exceeding Ten Days preceding the faid Tenth Day of November One thoufand eight hundred and fixteen; and upon fuch Licence being granted to such Diftiller, it shall and may be lawful for him or her to prepare Worts and Wash for Diftillation in the manner directed by this Act, but not to begin to diftil any Part of fuch Worts or Wash until the faid Tenth Day of November One thousand eight hundred and fixteen: Provided always, that if fuch Diftiller fo applying for fuch Licence fhall have obtained a Licence pursuant to the faid recited Act paffed in the Fifty fourth Year of the Reign of His prefent Majefty, it fhall be made manifeft to the faid Commiffioners of Excife in Scotland, or to the Perfon or Persons authorized by them to grant fuch Licences, that all the Worts or Wash prepared by any fuch Diftiller under his current Licence, fhall have been diftilled into Spirits, before any Licence fhall be granted to fuch Distiller under the Authority of this A&t. XXXIII. And be it further enacted, That it fhall and may be Every Licence lawful for any Distiller to apply for a Licence under the Authority to expire on the of this Act at any time of the Year after the faid Tenth Day of 9th of Nov. November One thoufand eight hundred and fixteen; but every Licence granted under the Authority of this A&t fhall expire on the 54 G. 3. c. 172. to remain in force. Commencement Ninth Day of November immediately fubfequent to the Day of the XXXIV. And be it enacted, That the said recited A&t of the Fifty fourth Year of the Reign of His prefent Majesty fhall remain and continue in force, and be in all refpects applicable and applied for raifing and paying the Duties hereby impofed, excepting fo far as the faid Act is hereby altered, as fully and effectually to all Intents and Purposes as if the fame were repeated and contained in this prefent Act. XXXV. And be it enacted, That this A&t fhall commence upon and Continuance and from the Tenth Day of November One thoufand eight hundred and fixteen, and fhall continue in force until the Tenth Day of November One thousand eight hundred and eighteen. of A&t. A&t may be altered, &c. 55 G. 3. c. 184. Sch. Part the Third, tit. Inventory. XXXVI. And be it further enacted, That this A&t may be altered, varied or repealed by any Act to be paffed in this préfent Seffion of Parliament. 6 W CAP. CVII. An Act to amend an Act of the laft Seffion of Parliament relating to Stamp Duties in Great Britain, fo far as relates to Inventories to be exhibited and recorded in any Commiflary Court in Scotland. [1st July 1816.] HEREAS by an Act paffed in the Fifty fifth Year of His Majefty's Reign, intituled An Ad for repealing the Stamp Duties on Deeds, Law Proceedings, and other written or printed Inftruments, and the Duties on Fire Infurances, and on Legacies and Succeffions to Perfonal Eftate upon Inteftacies, now payable in • Great Britain, and for granting other Duties in lieu thereof, certain ad valorem Duties were impofed upon Inventories to be exhibited and recorded in any Commiffary Court in Scotland, of the Estate and Effects of Perfons who fhall have died after the Tenth Day • of October One thousand eight hundred and eight: And Whereas it is expedient to relieve certain additional Inventories from fuch ad • valorem Duties; 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 from and after the paffing of this Act, where Inventories of the Perfonal or Moveable Eftate and Effects of Perfons deceased fhall have been exhibited and recorded in any Commiffary Court in Scotland, prior to the land exempted. First Day of September One thoufand eight hundred and fifteen, pursuant to the Directions of and duly ftamped as required by the Act paffed in the Forty eighth Year of His Majefty's Reign, in tituled An Ad for repealing the Stamp Duties on Deeds, Law Pro ceedings and other written or printed Inftruments, and the Duties on Legacies and Succeffions to Perfonal Eflate upon Inteftacies, now payable in Great Britain, and for granting new Duties in lieu thereof 3 and in confequence of the fubfequent Discovery of other Effects belonging to the fame Persons, additional Inventories thereof shall hereafter be exhibited and recorded pursuant to the Directions of the fame Act, all fuch additional Inventories fhall be exempted from the faid ad valorem Duties granted by the faid Act of the Fifty fifth Year of His Majefty's Reign, and that fuch of the said additional Inventories Certain additional Invento ries exhibited in the Commiffary Courts in Scot c. 149. to pay a greater Duty, thall be charged with that Duty only. Inventories as would not have been liable under the faid A&t of the Forty eighth Year of His Majesty's Reign, in cafe the fame had been exhibited and recorded prior to the First Day of September One thousand eight hundred and fifteen, to a Stamp Duty of greater Amount than the Duty already paid upon any former Inventories exhibited and recorded of the Eftate and Effects of the fame Perfons, hall be wholly exempted from Stamp Duty; and that for and in Additional Inrefpect of fuch of the faid additional Inventories as would have been ventories liable. liable under the faid Act of the Forty eighth Year of His Majefty's Reign, in cafe the fame had been exhibited and recorded prior to the First Day of September One thousand eight hundred and fifteen, to a Stamp Duty of greater Amount than the Duty already paid upon any former Inventories exhibited and recorded of the Eftate and Effects of the fame Perfons, there fhall be raised, levied and paid, unto and for the Ufe of His Majefty, his Heirs and Succeffors, fuch and the fame Duty only as fuch additional Inventories would have been fubject and liable to under the faid last mentioned Act. II. And be it further enacted, That the said Duties hereby granted Duty under hall be under the Care and Management of the Commiffioners of Commiliioners Stamps in Great Britain, which faid Commiffioners and the major Part of them are hereby empowered and required to provide proper and fufficient Stamps or Dies for expreffing and denoting the faid Duties hereby granted, or the Amount thereof refpectively, upon the Vellum, Parchment or Paper chargeable therewith, and to alter and renew the fame from time to time as Occafion fhall require, and alfo to employ fuch Officers and Perfons under them, and to do all fuch other Acts and things as fhall be thought neceffary or expedient for effectually raifing and collecting the faid Duties hereby granted, and for putting this A&t into Execution, in the like and in as full and ample manner as they or any former Commiffioners are or have been authorized to do for the raifing and collecting of any former Stamp Duties, or for putting into Execution any Act or Acts of Parliament relating thereto. of Stamps. to extend to this III. And be it further enacted, That all the Powers, Provifions, Powers of Claufes, Regulations and Directions, Fines, Forfeitures, Pains and former Acts rePenalties contained in and impofed by any former Act or Acts of lating to Stampe Parliament relating to any Stamp Duties, fhall be of full force and A effect with respect to the Duties hereby granted as far as the fame are or fhall be applicable, and fhall be obferved, applied, enforced and put in Execution, for the raifing, levying, collecting and fecuring of the faid Duties hereby granted and otherwife relating thereto, as fully and effectually to all Intents and Purpofes as if the fame had been herein repeated and specially enacted with reference to the faid Duties hereby granted. IV. And be it further enacted, That all the Monies to arife from Application of the Duties granted by this Act fhall be paid, applied and difpofed Duty. of in the fame manner as the Duties from which the faid Leafes and Inventories are hereby exempted would have been payable and appli cable in case this Act had not been made. CAP. 43 G. 3. c. 81. Sch. (B.) CAP. CVIII. An Act to repeal certain Drawbacks and Countervailing Duties of Excife on Beer and Malt; to alter the Drawbacks on Plate Glass, and to prevent Frauds therein. [ift July 1816.] HEREAS by an A&t made in the Forty third Year of the Reign of His prefent Majefty, intituled An Ad for granting to His Majefly, until Twelve Months after the Ratification of the Definitive Treaty of Peace, certain additional Duties of Excife in Great Britain, a Drawback is granted and allowed of Four Shillings and Eleven pence for every Barrel of Strong Beer or Ale brewed or made in Great Britain, above Eighteen Shillings the • Barrel exclufive of the Duty, and not being Two penny Ale, • mentioned and defcribed in the Seventh Article of the Treaty of Union with Scotland, which fhall be duly exported to Foreign Parts as Merchandize, and which fhall be proved to have been brewed after the Fifth Day of July One thoufand eight hundred and three And Whereas feveral of the Duties impofed by the faid Act were by fubfequent Acts continued until the Fifth Day of July One thoufand eight hundred and fixteen (a), and feveral of fuch Duties have been and are further continued, but the Duty on Malt thereby imposed will ceafe and expire on the Fifth Day of July One thoufand eight hundred and fixteen, and Doubts may arife whether by the Continuance of fuch Duties as aforefaid, the faid Drawback in respect of the Exportation of Beer is alfo continued ;' For the Prevention and Removal of fuch Doubts, be it declared and enacted by The King's Moft Excellent Majesty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the fame, That the faid Drawback in refpect of the Exder recited Act portation of Beer does and fhall wholly ceafe and expire on the Fifth Day of July One thoufand eight hundred and fixteen, and fhall be no longer paid or payable, any thing in any other A&t or Acts of Parliament in the prefent or any other Seffion of Parliament to the contrary notwithstanding. (a) [55 G. 3. c. 27.] Drawback un to cease. 43 G. 3. c. 81. Sch. (A.) tit. Irish Beer, Ale or Mum. 50 G. 3. c. 34. $2. § 3. II. And Whereas by the faid recited Act a Countervailing • Duty of Excife of Four Shillings and Eleven pence is impofed for every Barrel confifting of Thirty fix Gallons English Beer Meafure, of Irish Beer, Ale or Mum, which fhall be imported into 'Great Britain, directly from Ireland, and the faid Duty has been fince continued and is now in force: And Whereas by a certain • other Act made in the Fiftieth Year of the Reign aforefaid, inti• tuled An A&for allowing the Exportation of British and Irish made Malt from One Part of the United Kingdom to the other, a Countervailing Duty of Excife of Four Shillings and Four pence is impofed for every Bufhel of Malt unground made in Ireland and imported directly from thence into that Part of Great Britain called England; and another Countervailing Duty of Excife of Three Shillings and Eight pence and Ten Twentieths of a Farthing is alfo by the faid laft mentioned Act impofed for every Bufhel of fuch Malt made in Ireland and imported directly from thence into that Part of Great Britain called Scotland; and by the said laft men ⚫tioned oned A&t a Drawback of Four Shillings and Four pence is alowed for every Bufhel of Malt made in that Part of Great Britain alled England, for which all the Duties impofed for or in refpect hereof shall have been fully paid and exported from thence to reland unground; and another Drawback of Three Shillings and Eight pence and Ten Twentieths of a Farthing is allowed for every Buthel of Malt made from Barley or any other Corn or Grain except Beer or Bigg in that Part of Great Britain called Scotland, for which all the Duties imposed for or in respect thereof shall have been paid and exported from thence to Ireland unground: And Whereas in confequence of the Ceffation of the Duty of Excife upon Malt made in Great Britain, impofed by the faid A&t made in the Forty third Year of the Reign aforefaid, it is expedient to repeal the faid Countervailing Duty imposed by the faid A&t of the Forty third Year of the Reign aforefaid, impofed on Irish Beer, Ale or Mum imported into Great Britain, and alfo Two Shillings per Bushel of the faid feveral Countervailing Duties respectively impofed by the faid Act of the Fiftieth Year of the Reign aforefaid, on Malt imported into England or Scotland respectively from Ireland, and Two Shillings per Bufhel of the Drawbacks refpectively, granted and allowed by the last mentioned A&t, in respect of Malt exported from England or Scotland refpectively to Ireland;' Be it therefore enacted, That from and after the faid Fifth Countervailing Day of July One thousand eight hundred and fixteen, the faid Coun- Duty on Irish ervailing Duty imposed by the faid Act of the Forty third Year of Beer imported the Reign aforefaid, impofed on Irish Beer, Ale or Mum imported Britain impofed nto Great Britain, and alfo Two Shillings per Bufhel of the faid by 43 G. 3. Countervailing Duties refpectively impofed by the faid Act of the c.81. and the Fiftieth Year of the Reign aforefaid, on Malt imported into England Countervailing or Scotland refpectively from Ireland, and Two Shillings per Bufhel by 50 G..3. of the faid Drawbacks refpectively granted and allowed by the laft c. 34 on Malt, mentioned A& in refpect of Malt exported from England or Scot- and also the land respectively to Ireland, fhall be and the fame is and are hereby Drawbacks, rerefpectively repealed, fave and except in all cafes relating to the recovering, allowing or paying any Arrears thereof respectively, which may at that time remain unpaid, or to any Fine, Penalty or Forfeiture, Fines, Penalties or Forfeitures relating thereto respectively, which fhall have been incurred at any time before or on the faid Fifth Day of July One thousand eight hundred and fixteen. into Great Duties impofed pealed, except Arrears. • III. And Whereas Drawbacks of Excife are payable by Law amounting to Six Shillings and Sixpence Halfpenny for every Square Foot fuperficial Measure of Plate Glafs made in Great 'Britain, from Materials or Metal or other Preparations for which the Duties imposed in respect thereof fhall have been paid, and • duly exported as Merchandize to Foreign Parts, and fo in pro'portion for any greater or lefs Quantity: And Whereas it is expedient to limit the Payment of fuch Drawbacks on Plate Glass, to fuch Plate Glafs only as fhall be ground and polished and of a certain Size and Thickness;' Be it therefore enacted, That no No Drawbacks Drawback shall be allowed or paid for or in refpect of the Ex- to be allowed on portation of any Ground or Polished Plate Glafs made in Great Exportation of Britain, unlefs fuch Ground and Polished Plate Glafs be exported lifhed Glafs, un in rectangular Plates of the Size of Six Inches in Length by Four lefs exported in Inches in Breadth at the leaft, and of the Thickness throughout of rectangular One Plates of a cer Ground or Po |