every the fpecial Conditions, Rules, Regulations, Restrictions and Forfeitures refpectively, to which the like Goods, Wares, Merchandize or Commodities refpectively were fubject and liable, except as aforefaid, by any Act or Acts of Parliament in force immediately before the paffing of this Act relating to the Duties of Excife; and all and every Pain, Penalty, Fine or Forfeiture of any Nature or kind whatever, for any Offence whatever committed against or in breach of any A&t or Acts of Parliament in force immediately before the paffing of this Act, made for fecuring the Revenue of Excife, or for the Regulation and Improvement thereof, and the feveral Claufes, Powers and Directions therein contained, fhall and are hereby directed and declared to extend to and shall be refpectively applied, practifed and put in Execution, for and in refpect of the feveral Drawbacks of Duties of Excife hereby allowed and granted, in as full and ample a manner, to all Intents and Purposes whatever, except as aforefaid, as if all and every the faid A&ts, Claufes, Provifions, Powers, Directions, Fines, Pains, Penalties or Forfeitures, were particularly repeated and reenacted in the Body of this Act.

IV. And Whereas by an Act made in the Ninth Year of the 9 Ann. c. 11. 'Reign of Her Majesty Queen Anne, intituled An A& for laying $12. certain Duties upon Hides and Skins tanned, tawed or dreffed, and

6

repealed.

upon Vellum and Parchment, for the Term of Thirty two Years, for profecuting the War and other Her Majesty's most neceffary Occafions, and which Act was afterwards made perpetual, it is enacted, that if any Tanner or other Perfon or Perfons fhall, from and after the faid Twenty fourth Day of June One thousand feven hundred and eleven, fhave or caufe to be shaved any Hide or Calf Skin whatfoever before the fame be thoroughly tanned, whereby fuch Hide or Skin fhall be impaired, and Her Majesty's Duty thereby diminished, every fuch Hide or Skin, or the Value thereof, fhall be forfeited, One Moiety to the Queen, and the other Moiety to him or them that will inform or fue for the fame: And Whereas it is expedient 'to repeal the faid recited Provifion of the faid Act;' Be it therefore enacted, That from and after the paffing of this Act, the fame fhall Provision in rebe and is hereby repealed, fave and except as to the Recovery of any cited Act proFine, Penalty or Forfeiture, Fines, Penalties or Forfeitures, incurred hibiting the in any Refpect relating thereto before or upon that Day; and that having of Hides from and after the paffing of this Act it fhall and may be lawful for Tanners may any entered Tanner or Tanners to take out of the Wooze and fhave take out of the any Hide or Skin, or to cut and feparate therefrom the thin Parts Wooze and thereof: Provided always, that every fuch Tanner or Tanners fhall have Hides, &c. give Six Days' previous Notice in Writing to the Officer of Excife under whofe Survey he, fhe or they fhall then be, of his Intention or Defire fo to do, fpecifying in fuch Notice the Day and Hour when he, the or they will take any fuch Hides or Skins out of the Wooze, and the Number of fuch Hides or Skins refpectively to be taken out, and whether the fame are to be so taken out for the Purpose of being fhaved, or for the thin Parts to be cut off and separated as aforefaid; and if any Tanner or Tanners fhall take any Hides or Skins, or Parts Tanners removor Pieces of Hides or Skins out of the Wooze for either of the Pur- ing or concealing pofes aforefaid refpectively, or for any other Purpose, except by Hides from View Thifting the fame into other Wooze in the fame entered Premifes, or fhall remove or conceal any Hide or Skin, or any Piece or Part thereof, not being the fhaving thereof, from the Sight or View of

002

the

Notice to be

given to the

proper Officer.

of Officer.

Penalty. Curriers using Sumack in currying Hides, &c. except for

colouring

Leather,

Penalty.

Hides taken out of Wooze to be hung up feparate from others till Account taken,

Penalty.

Recovery and
Application of
Penalties.

Duty of 6d. per Gallon on Spirits granted by

55 G. 3. c.139 § 2. repealed

the Officer, so that the Duties payable thereon fhall not be duly charged, accounted for and paid, the Tanner or Tanners refpectively fo offending fhall for each and every such Offence forfeit and lofe the Sum of Two hundred Pounds.

V. And be it further enacted, That it fhall not be lawful for any Currier or Curriers, or other Perfon or Perfons not being an entered Tanner, to ufe Sumack in or about the currying of any Hide or Skin, or in the Preparation or Dreffing of any Leather, except only for the Purpofe of colouring fuch Leather, upon pain of forfeiting for each and every fuch Offence the Sum of One hundred Pounds.

VI. And be it further enacted, That all and every Tanner, Tawer or Dreffer of Hides or Skins, or Pieces or Parts of Hides or Skins, shall hang up fuch Hides or Skins, or Parts or Pieces of Hides or Skins, which he, fhe or they fhall take out of the Wooze for that Purpose, separate and apart from all Hides or Skins, and Pieces or Parts of Hides or Skins, hung up to dry, or taken out of the Wooze for that Purpose, on any former Day, and fhall keep and continue the fame, and every of them, fo feparate and apart, until the Surveying Officer fhall have taken an Account thereof; and if any fuch Tanner, Tawer or Dreffer fhall refufe or neglect fo to do, he, he or they fhall, for each and every such Offence, forfeit and lofe the Sum of One hundred Pounds.

VII. And be it further enacted, That all Fines, Penalties and Forfeitures imposed by this A&t fhall be fued for, recovered, levied or mitigated, by fuch Ways, Means or Methods as any Fine, Penalty or Forfeiture may be fued for, recovered, levied or mitigated by any Law or Laws of Excife, or by Action of Debt, Bill, Plaint or Information in any of His Majefty's Courts of Record at Welminfter, or in the Court of Exchequer in Scotland respectively; and that One Moiety of every fuch Fine, Penalty or Forfeiture shall be to His Majefty, his Heirs and Succeffors, and the other Moiety to him or them who fhall inform, discover or fue for the fame.

САР. СХІ.

An Act to repeal Part of the Duty on Spirits diftilled in Ireland, to reduce the Drawback on fuch Spirits exported to Foreign Parts, and to make further Regulations for the Collection of the faid Duties, and the Duties on Licences for retailing Spirituous and other Liquors in Ireland. [1ft July 1816.] WHEREAS it is expedient that Part of the Duty of Excife

on Spirits made from Corn or Grain in Ireland fhould be repealed, and that the Drawbacks on fuch Spirits exported from Ireland to any Place except Great Britain should be reduced;' 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 the Excife Duty of Sixpence granted and made payable upon every Gallon of Aqua Vitæ, Strong Waters or Spirits made or diftilled in Ireland from Corn or Grain malted or unmalted, under and by virtue of an Act paffed in the laft Seffion of Parliament, intituled An Act to grant an additional Duty of Excife in Ireland upon Spirits made or diftilled from Corn or Grain, fhall ceafe and determine, and fhall be and the fame is hereby

repealed,

repealed, for and in refpect of all fuch Spirits which shall be made or diftilled from Corn or Grain in Ireland, or which having been fecured in any of His Majefty's Warehouses pursuant to Law, fhall be taken out of any fuch Warehouse for Home Confumption in Ireland at any time or times from and after the Fifth Day of July One thousand eight hundred and fixteen.

II. And be it further enacted, That on all Spirits diftilled from Corn in Ireland, and exported from thence to any Place except Great Britain, after the faid Fifth July One thoufand eight hundred and fixteen, there fhall be paid and allowed the feveral Drawbacks following; (that is to fay,) on all fuch Spirits which fhall have been fecured in any of His Majefty's Warehouses, and which fhall be exported directly from and out of fuch Warehouse, the Sum of Four pence Farthing British Currency for every Gallon of fuch Spirits, for and in refpect of the Duty on the Malt used in the making and diftilling of fuch Spirits; and on all fuch Spirits as fhall not be exported from fuch Warehouse, and as shall have paid all Duties impofed by Law thereon, the Sum of Five Shillings and Ten pence Farthing British Currency for every Gallon of fuch Spirits of a Strength not lefs than that of One to Ten over Hydrometer Proof; and the faid Drawbacks fhall be in lieu of all former Drawbacks on fuch Spirits respectively under or by virtue of any A&t or Acts in force immediately before the paffing of this Act.

Drawbacks to be paid on Spirits exported (except to Great Britain) in lieu of former

Drawbacks.

Allowance for

III. And be it further enacted, That the feveral Drawbacks or Drawbacks Allowances by this Act allowed and made payable on the Ex- fubject to former portation of Spirits, fhall be paid and fatisfied under and fubje& Regulations. to all fuch Rules and Regulations as are contained in any Act or Acts in force in Ireland refpecting Drawbacks; and that every Perfon claiming fuch Drawback or Allowance fhall perform all fuch Requifites, and comply with fuch Regulations and Restrictions as are required to be performed and obferved by Perfons exporting any Article whereon any Drawback is payable for obtaining the fame. IV. And be it further enacted, That for all Spirits diftilled from Corn or Grain in Ireland, which shall be in the Stock of any Diftiller licensed to keep a Still, exceeding One hundred Gallons Content in Ireland, on the Morning of the Monday immediately preceding the faid Fifth Day of July, there fhall be allowed to the Distiller of fuch Spirits for every Gallon of fuch Spirits the Sum of Sixpence British Currency; and that upon all Spirits which fhall be diftilled or chargeable on and after fuch Monday there fhall be charged upon diftilled after a every Gallon of fuch Spirits the Sum of Five Shillings and Sixpence certain Day. British Currency, and no more; and the Officer in Charge of fuch Distillery fhall make his Return and Charge of Duty accordingly.

Spirits in Stock of Distiller licenfed to keep a

Still exceeding 100 Gallons.

Duty for Spirits

V. And be it further enacted, That the Officer or Officers of Ex- Officer to make cife in charge of the Distillery of any fuch Diftiller fhall, within Returns of Stock Fourteen Days after the faid Fifth Day of July, make a Return in to Collector. Writing to the Collector of Excife of the District in which fuch Distillery fhall be fituate, of the juft and true Quantity of all Spirits in the Stock of fuch Distiller upon the Morning of the Monday next immediately preceding the faid Fifth Day of July; and alfo of the Amount of the faid Allowance of Sixpence upon every Gallon of fuch Spirits; and every fuch Officer fhall leave a true Copy of fuch Return in Writing under his Hand, with every fuch Diftiller, or at the Distillery of fuch Distiller, and fhall tranfmit a Duplicate of fuch Oo 3

Copy to be left with Distiller, and one tranf

mitted to Com Return miffioners.

Penalty.

Commiffioners to order Payment of Allow

ance.

So much of any
Act as regulates

the Number of
Charges of Low
Wines, &c. re-
pealed.

Diftillers to pay

Duties for fuch
Quantities of

Spirits as might
be produced
from Number of
Charges of Low
Wines fpecified

in Table annexed.

Further Duty in refpect of Stills

for as much more Spirits as might be produced.

Distiller keeping
Still of a certain
Content to give

Return to the Commiffioners of Inland Excife and Taxes in Ireland, upon Pain of forfeiting Twenty Pounds for every Neglect or Omiffion of fo doing; and it fhall be lawful for the faid Commiffioners, upon the Application of fuch Distiller, and the faid Commiffioners are hereby required to make an Order or Orders for the Payment or Satisfaction to fuch Distiller of all fuch Sum or Sums of Money as under the Return of the faid Officer fhall to the faid Commiffioners appear to be payable to fuch Diftiller in refpect of fuch Allowance of Sixpence per Gallon of fuch Spirits, either by Payment of the Amount of fuch Allowance to fuch Distiller by the Collector of the District, or by any Allowance or Abatement to fuch Diftiller out of or in refpect of any Duty of Excife on Spirits which may be or become payable or due from fuch Diftiller, in fuch manner, and at fuch times, and under such Orders, Rules, Regulations, Conditions and Reftrictions, as the faid Commiffioners fhall from time to time think fit to make for that Purpose.

VI. And be it further enacted, That from and after the Commencement of this Act, fo much of any Act or Acts in force in Ireland, at the time of the paffing of this Act, as regulates or defines the Number of Charges of Singlings or Low Wines for the Quantity of Spirits produceable wherefrom any Diftiller is chargeable with Duty in refpect of any Still or Stills ufed by fuch Distiller, fhall be and the fame is hereby repealed; and that from and after the Commencement of this A&t every Distiller in Ireland fall for every Four Weeks or Twenty eight Days, during which any Still or Stills in the Distillery of fuch Distiller fhall be chargeable as working under the Regulations or Provifions of any Act or Acts in force in Ireland, for the regulating or fecuring the Collection of the Duties on Spirits diftilled in Ireland, be charged with and fhall pay Duty for fuch refpective Quantities of Spirits as might be produced according to the Rates fpecified in any Act or Acts in force from the feveral Number of Charges of Singlings or Low Wines, feverally fet forth in the Table to this Act annexed, for and in refpect of each and every fuch Still being of the feveral Contents in the faid Table fpecified and contained, in lieu of the former Charges in refpect of fuch Stills, and that the faid Table, and all and every the matters therein specified and contained, fhall be deemed and taken to be Part of this Act to all Intents and Purposes whatfoever; and that every fuch Distiller fhall over and above fuch several Quantities refpectively be charged with and fhall pay Duty in respect of each and every fuch Still or Stills for as much more Spirits as might be produced according to the Rates in the said Acts specified, from all Wafh, Pot Ale, Low Wines or Singlings, which fuch Distiller fhall actually diftil within every fuch Period of Four Weeks or Twenty eight Days, over and above fuch feveral Quantities refpectively, and the Officer or Officers of Excise fhall make a Return of the Quantities of fuch Spirits, and of the Duties thereon accordingly, and fuch Diftiller fhall pay the Duty fo charged and returned, under fuch Rules, Regulations and Directions, Fines, Penalties and Forfeitures, as are contained in any A&t or A&ts in force in Ireland, for the regulating or fecuring the Collection of the Duties on Spirits diftilled in Ireland.

VII. Provided always, and be it enacted, That whenever any Diftiller licenfed to keep a Still or Stills under One thousand

14

Gallons

intends to work

with Turf not charred only.

Gallons Content, and exceeding One hundred Gallons Content, fhall Notice when he infert in the Notice which he is bound by Law to give to the Collector, Surveyor and Gauger before he commences or recommences to work a Still, or fhall give Notice in like manner, Six Days before the Expiration of any Period of Four Weeks or Twenty eight Days, during which any Still fhall be chargeable as working, that fuch Diftiller purposes to work any Still or Stills in his Poffeffion during the next fucceeding Period with Turf only not charred, and not with Coal or other Fuel than Turf not charred, fuch Distiller fhall for every fuch Period, during which any fuch Still or Stills fhall be worked with no other Fuel than Turf not charred, be charged with and pay Duty for fuch Quantity of Spirits as might be pro- Duty in fuch duced (according to the Rates aforefaid) from Five Sevenths of cale how charged the Number of Charges of Singlings or Low Wines, to which fuch Still would otherwife be liable, and alfo with Duty for as much more Spirits as might be produced according to the faid Rates, from all Wash, Pot Ale, Singlings or Low Wines, which fuch Distiller fhall actually distil within fuch Period of Four Weeks or Twenty eight Days, over and above the Quantity produceable from fuch reduced Number of Charges of Singlings or Low Wines as

aforefaid: Provided always, that every fuch Diftiller fhall alfo, Six Notice alfo to Days previous to the Commencement of any Period during which Commiffioners. fuch Diftiller purposes to work any Still or Stills in his Poffeffion with Turf only not charred, and not with Coal or other Fuel than Turf not charred, give Notice of fuch his Intention to the Commiffioners of Inland Excife and Taxes, and in default of giving every fuch respective Notice, the Still or Stills of fuch Diftiller fo making default shall be fubject and liable to the full Number of Charges of Penalty. Singlings or Low Wines for the whole of fuch Period.

Working with
Coal, &c. after

fuch Notice,
Still fubject to
full Number of
Charges.

found on Premifes, after Notice of work.

ing with Turf only, forfeited.

VIII. Provided also, and be it further enacted, That if any Still in the Poffeffion of any Diftiller fhall at any time during any Period in which the Distiller fhall have given Notice of working any fuch Still or Stills with Turf only, be worked with any Coal, Coke, charred Turf, or other Fuel than Turf not charred, every fuch Still fhall be fubject and liable to the full Number of Charges of Singlings or Low Wines for the whole of fuch Period, any thing herein contained to the contrary notwithstanding. IX. And be it further enacted, That whenever any Diftiller fhall Coals, &c. have given fuch Notice that he purposes to work any fuch Still or Stills in his Poffeffion, during any Period with Turf only as aforefaid, it fhall not be lawful for fuch Distiller to have or keep within his Diftillery or any Premises connected therewith, at any time during fuch Period, any Coal or any other Fuel than Turf not charred; and if, during any fuch Period, any Coal or any other Fuel than Turf not charred fhall be found within the Distillery of fuch Diftiller, or within any Premifes connected therewith, all fuch Coal or other Fuel fhall be forfeited and may be feized, and the Distiller within whose Distillery or other Premifes fuch Coal or other Fuel fhall be found, fhall forfeit the Sum of Two hundred Pounds; and fuch Penalty. Diftiller fhall also be fubject and liable to the full Number of Charges of Singlings or Low Wines, for the faid Period, for and in relpect of every Still in his Distillery, which fhall by Law be confidered as working without any Allowance whatever, for or in

004

refpect