If Duty on Malt in Scotland does not then a Surcharge may be made. aniwer 20,000l. in Scotland by virtue of this A&t, being duly furveyed and collected, fhall not be fufficient effectually to raise and answer the faid Sum of Twenty thousand Pounds in nett Money, after all Charges and 'Deductions whatsoever, that then fuch Deficiency fhall be made good by a Surcharge to be made upon all Makers of Malt in that Part of Great Britain called Scotland, in Proportion to the Malt they fhall refpectively make between the Twenty third Day of June One thoufand eight hundred and fixteen and the Twenty fourth Day of June One thoufand eight hundred and feventeen;' Be it therefore enacted by the Authority aforefaid, That after the Twenty fourth Day of June One thoufand eight hundred and feventeen, in cafe it fhall appear to the Commiffioners of Excife for the time being, in that Part of Great Britain called Scotland, that the Duty upon Malt made in Scotland, by this Act granted as aforefaid, fhall not be fufficient to answer the clear Sum of Twenty thoufand Pounds as aforefaid, then and in fuch Cafe it fhall and may be lawful for the faid laft mentioned Commiffioners of Excife, and the Officers under them, to make a proportional Surcharge upon all and every Perfon and Perfons who fhall have made any Malt in that Bart of Great Britain called Scotland, within the Year ending the Twenty fourth Day of June One thoufand eight hundred and feventeen, or fo much Money, by way of additional Duty, upon all the Malt made by fuch Perfon or Perfons refpectively, as shall make good fuch Perfon or Perfons' proportional Part of fuch Deficiency; which faid Surcharges fhall be paid to the refpective Collectors of the faid Duties on Malt by the refpective Persons on whom the fame fhall be fo made, within One Month after the fame hall be fo furcharged, or in Default thereof, the refpective Perfon or Perfons who fhall neglect or refufe to make fuch Payment, shall forfeit Treble the Sum upon him, her or them refpectively surcharged Penalty. saforefaid, to be recovered in fuch Manner as the Duty of Three pence per Bushel may be recovered by virtue of this Act, or any other Act or Acts of Parliament hereinbefore recited or referred unito, which faid Surcharge by way of additional Duty for making good the Deficiency of the faid Sum of Twenty thousand Pounds (if any fuch Deficiency there fhall be) fhall be computed and fettled followeth; (that is to fay) as the particular Quantity of Malt made by each fuch Maltfter or Maker of Malt in Scotland, within the faid Year ending the Twenty fourth Day of June One thoufand eight hundred and feventeen, fhall bear Proportion to the whole Quantity of Malt made in Scotland within the fame Year, fo the particular Surcharge to be made upon fuch particular Maltfter or Maker of Malt, for or towards making good the faid Deficiency, fhall bear Proportion to the whole Sum which fhall be found to be deficient as aforefaid. V. Provided nevertheless, and be it declared by the authority aforefaid, That if the faid Rate of Three pence per Bufhel fhall produce a greater Sum than the faid Sum of Twenty thoufand Pounds clear of all Charges of Management, the faid Surplufage fo produced over and above the faid clear Sum of Twenty thousand Pounds fhall be wholly applied towards the encouraging and promotag of the Fisheries, and fuch other Manufactures and Improvements in Scotland, as may moft conduce to the general good of the United Kingdom, and to no other Ufe, Intent or Purpose whatsoever, in B 3 fuch Surplus of faid to the Fisheries 13 G. 1. c. 30. fuch manner as directed by an A&t paffed in the Thirteenth Year of the Reign of His late Majefty King George the First, intituled A AB for encouraging and promoting Fifberies and other Manufactures and Improvements in that Part of Great Britain called Scotland. Act to relate to the fame Day as A&t 1 G. 3. c. M.It brought from Scotland entered, if not then forfeited. 3. VI. And it is hereby declared and enacted, That in all Cafes where the hereinbefore recited A&t of the First Year of his prefent Majefty's Reign did relate to any Day or time within the Year which commenced from the Twenty third Day of June One thoufand seven hundred and fixty one, this prefent Act doth and shall relate to the like Day and Time within the Year commenced from the said Twenty third Day of June One thousand eight hundred and fixteen. VII. And it is hereby further enacted by the Authority aforesaid, That all Malt made in Scotland not to be confumed there, which at any time or times between the Twenty third Day of June One thoufand eight hundred and fixteen, and the Twenty fourth Day of June One thoufand eight hundred and feventeen, fhall be brought into England, Wales or the Town of Berwick upon Tweed, fhall, in cafe the fame fhall be brought by Sea, be entered with the Officer for the faid Duties of the Port where the fame fhall be fo brought into England, Wales or the Town of Berwick upon Tweed aforefaid, and the Sum of Sixpence per Bufhel for the Duties thereof fhall be paid to fuch Officer before landing thereof, unless a Certificate from the proper Officer be produced that it hath paid the faid Duty of Three pence per Bushel in Scotland; and if fuch Certificate be produced, then there fhall be paid no more than Three pence per Bufhel, by virtue of this Act, for fuch Malt fo brought into England; and in cafe the fame be brought by Land, fuch Malt shall pafs and be carried by and through the Towns of Berwick or Carlisle, and there entered with the Officer for the said Duties, in fuch of the faid Towns by or through which such Malt shall be fo carried, and the like Duty of Sixpence per Bufhel for the fame shall be paid down in ready Money, unless fuch Certificate be produced as aforefaid; but upon producing thereof, then there fhall be paid no more than Three pence per Bushel by virtue of this Act, on pain of forfeiting all fuch Malt, or the Value thereof, as shall be landed or put on Shore, or be brought into England without fuch Entry or Payment of the Duties as aforefaid; and in cafe any Malt made in Scotland fhall, during the faid Term, be found coming out of Scotland, or be brought from thence by Land by or beyond the Towns before mentioned, without Entry or Payment of the Duties thereof, Malt forfeited, then all fuch Malt, or the Value thereof, fhall be forfeited, and may or Value Entry. Duty of Sixpence per Buthel. thereof. Allowance to be feized by any Officer of Excife for His Majefty's Ufe, One Moiety of the aforefaid Forfeiture to be and go to the King's Majefty, and the other Moiety thereof to fuch Perfon or Persons as fhall inform, feize or fue for the fame, or the Value thereof, and to be recovered and levied by fuch Ways, Means and Methods as any Penalties and Forfeitures are by this or any the former Acts relating to the Malt Duties to be recovered and levied, or by Action of Debt, or upon the Cafe, Bill, Plaint or Information, in any of His Majefty's Courts of Record at Westminster, wherein no Effoign, Protection, Privilege, Wager of Law or more than one Imparlance, shall be allowed. VIII. And be it further enacted, That from and after the said Twenty fourth Day of June One thoufand eight hundred and fix teen, teen, there shall be allowed to Maltfters and Makers of Malt, for Grain made into Malt. Exportation, for every Twenty Quarters of Barley or other Corn or Grain which shall be made into Malt for Exportation, in Cafes where by Law any Bounty is allowed on the Exportation of Malt, an allowance of Thirty Quarters after the fame fhall be dried and made into Malt, and no more, upon the Exportation thereof, though by their fteeping, wetting or watering the fame, the faid Twenty Quarters fhall be run out to any greater Quantity exceeding the said Thirty Quarters. IX. And be it further enacted, That if after the shipping of any Malt made to be exported, the Malt fo fhipped to be exported, or any Part thereof, fhall be relanded in any Part of Great Britain, then and in every fuch Cafe all the Malt which fhall be relanded, and Treble the Value thereof, fhall be forfeited, (that is to fay) One Moiety thereof to The King, and the other Moiety to the Perfon or Perfons who fhall feize, inform or fue for the fame; and fuch Malt fo relanded fhall and may be feized by any Officer or Officers of the Cuftoms or Excise. Malt fhipped for Exportation and relanded for feited, and Treble Value. • X. And Whereas Maltsters and Makers of Malt for Exportation Steepings of 'do frequently mix the Produce of Two or more Steepings of Corn Mal for Ex' or Grain that have been entered to be made into Malt for Export-portation kept feparate till 'ation, on or as foon as it comes off from the Kiln, by reafon measured. whereof the Officers for the Duties on Malt cannot ascertain the 'real Produce thereof, by which Means great Quantities of each Steeping of fuch Malt are or may be privately conveyed away, and 'made ufe of for Home Confumption, though the fame has not been 'charged with the Duty as all Malt made for Home Confumption ' ought to be ;' Be it enacted by the Authority aforefaid, That from and after the faid Twenty fourth Day of June One thoufand eight hundred and fixteen, all and every Maltfter or Maltsters, or Maker or Makers of Malt for Exportation, fhall keep the whole and entire Quantity of his, her or their Corn or Grain making into Malt for Exportation, of One Steeping or Wetting, when the fame fhall be on the Kiln, or after the fame fhall be taken off the Kiln, separate and apart from all and every Part of any other former Steeping or Wetting of Corn or Grain, until the fame fhall have been measured by fuch Maltsters or Makers of Malt, in the Presence of some Officer or Officers for the Duty upon Malt, on Pain of forfeiting and Penalty. lofing the Sum of Fifty Pounds. Notice to Offi cers for taking Malt off Kilns. XI. And be it further enacted by the Authority aforefaid, That from and after the faid Twenty fourth Day of June One thoufand eight hundred and fixteen, all fuch Maltfters or Makers of Malt for Exportation fhall give Notice in Writing to fome Officer or Officers of the Duties upon Malt, or fhall leave Notice in Writing at the next Office of Excife where the Journal is kept, of the Hour when he, the or they fhall intend to take any Malt off the Kiln or Kilns, that fuch Officer or Officers may attend the Measuring of fuch Malt; and after fuch Malt has been measured, the fame fhall be immediately carried on Shipboard, if intended to be then exported, or elle fhall be immediately locked up and fecured in fome Storehouse or other Place belonging to fuch Maltsters or Makers of Malt, in the Prefence of the faid Officer or Officers, on Pain of forfeiting the Penalty. Sum of Fifty Pounds. XII. And be it further enacted by the Authority aforefaid, That Clandeftinely from and after the faid Twenty fourth Day of June One thoufand opening Locks B 4 eight of Storehoufes Entering Store houses or removing Partition, &c. Penalty. For clearing out Months. eight hundred and fixteen, if any fuch Maltfter or Maltsters or Maker or Makers of Malt, or any other Person or Persons whatsoever, by his Order, Privity or Direction, after any Steeping or Making of Malt fhall have been locked up and fecured in any Storehoufe or other Place or Places in manner as aforefaid, fhall open any of the Locks or Doors, or fhall make any Way or Kind of Entrance into fuch Storehouse or other Place or Places, or shall remove any Part whatfoever of the Partition between any fuch Storehouse or Place, and any other Place or Places what foever next thereunto adjoining, or fhall remove out of the faid Storehouse or other Place, any Quantity whatsoever of the Malt that has been fo locked up and fecured, without the Knowledge and Confent of or without first having given Notice to fome Officer or Officers for the faid Duties, he, the or they fhall refpectively forfeit and lofe the Sum of One hundred Pounds. XIII. And, the better to enable the Officers for the Duties upon Malt to discover whether all fuch Malt made for Exportation, and that has been locked up and fecured in any Storehouse or other Place or Places to be exported, has been really exported; be it enacted by the Authority aforefaid, That all and every fuch Maltster or Maltfters, Maker or Makers of Malt, that on the faid Twenty fourth Day of June One thoufand eight hundred and fixteen fhall have any Quantity of Malt locked up and fecured in any Storehoufe or any other Place or Places as is before directed to be exported, fhall, Within Fifteen within Fifteen Months next after the faid Twenty fourth Day of June One thoufand eight hundred and fixteen, remove and clear out of his Storehouse, or other Place or Places, all and every Part and Parcel thereof that at any time after the faid Twenty fourth Day of June One thoufand eight hundred and fixteen fhall be locked up and fecured in fuch Storehouse or other Place in order to be exported, and fhall always from time to time, in every fifteen Months, remove and clear out of fuch Storehouse or other Place or Places in order to be exported, all and every Part or Parcel of Malt that at any Time within every Fifteen Months after the laft clearing fhall be locked up and fecured in any Storehouse, or in any other Place or Places that shall be made ufe of by him, her or them, for the keeping of Malt for Exportation, on Pain of forfeiting and lofing the Sum of Fifty Pounds. Penalty. Time for clearing out Storehoutes to be limited. XIV. And be it further enacted by the Authority aforefaid, That from and after the faid Twenty fourth Day of June One thousand eight hundred and fixteen, all and every Perfon or Persons whatfoever that fhall become Maltfters or Makers of Malt for Exportation, and shall make use of any Storehoufe or Storehouses, Place or Places for the keeping of Malt for Exportation, fhall within Fifteen Months after the Beginning to make use of any such Storehouse or Storehouses, or fuch other Place or Places, remove and clear out of fuch Places, to be exported, all and every Part and Parcel of fuch Malt that at any time or times fhall have been put into fuch Place or Places within Fifteen Months after he, fhe or they fhall have begun to make ufe of fuch Place or Places, and fhall always from time to time remove and clear out of fuch Storehoufe or other Place to be exported, all and every Quantity of Malt whatsoever that within every Fifteen Months after the laft clearing fhall at any time be locked up and fecured in fuch Storehouse or Storehouses, or any other other Place or Places, that shall be made use of by him, her or them, for the keeping of Malt for Exportation, on Pain of forfeiting and loling the Sum of Fifty Pounds. Penalty. XV. And be it further enacted by the Authority aforefaid, That Recovery of all Fines, Penalties and Forfeitures, for any Offences against this Penalties. Act, fo far as the fame relates to the faid Duty on Malt, fhall be fued for, levied and recovered, or mitigated, by the fame Ways, Means and Methods, as any Penalty or Forfeiture given by any of the Laws of Excise, upon Beer, Ale and other Liquors, can or may be fued for, levied, recovered or mitigated, or 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 Westminster, and that One Moiety of fuch Fines, Penalties, and Forfeitures, thall be to the Ufe of His Majefty, his Heirs and Succeffors, and the other Moiety to him or them that shall discover, inform or fue for the fame. XVI. And Whereas by an Act, paffed in the Thirty eighth Year 38 G. 3. c. 60. of the Reign of His prefent Majefty, intituled An Ad for making perpetual, fubjed to Redemption and Purchase, in the Manner therein flated, the feveral Sums of Money now charged in Great Britain as a Land Tax for One Year, from the Twenty fifth Day of March One • thousand seven hundred and ninety eight, the feveral and respective Sums of Money granted to Your Majefty, by a Land Tax, for the Service of the Year One thousand feven hundred and ninety eight, which were or fhould be charged on any Manors, Meffuages, Lands, Tenements or Hereditaments in Great Britain, are, after the Twenty fifth Day of March One thousand feven hundred and ninety nine, continued and made perpetual, with a Provifion that 'the feveral Sums of Money charged upon Eftates in ready Money, 'Debts, Goods, Wares, Merchandize or Perfonal Eftates, or upon any Perfon or Perfons in refpect of any Public Office or employ 'ment of Profit in the faid Act mentioned, fhould, after the Twenty 'fifth Day of March One thousand feven hundred and ninety nine, be ascertained, levied, collected and paid according to the Directions of any Act or Acts to be paffed for that Purpofe;' Be it therefore enacted, That the feveral and refpective Sums of Money which fhall have been or fhall be charged upon Eftates, in ready Money, Debts, Goods, Wares, Merchandize, Chattels or other Perfonal Estate, by virtue of an Act, paffed in the Thirty eighth Year of the Reign of His 38 G. 3. c. 5. prefent Majefty, intituled An Ad for granting an Aid to His Majefty by a Land Tax to be raised in Great Britain for the Service of the Year One thousand seven hundred and ninety-eight, and which were not authorized to be fold in and by another Act made and passed in the fame Thirty eighth Year aforefaid, intituled An Ad for making per- 38 G. 3. c. 60. petual, fubject to Redemption and Purchase in the Manner therein Bated, the feveral Sums of Money now charged in Great Britain as a Land Tax for One Year, from the Twenty fifth Day of March One tboufand feven hundred and ninety eight; and alfo the feveral Sums of Time for levyMoney charged by virtue of the faid recited Act made in the Thirty ing Rates eighth Year of His prefent Majefty's Reign in refpect of any Public limited. Offices or Employments, or any Annuities, Penfions, Stipends or other Annual Payments, fhall be continued and raised, levied, collected and paid unto His Majefty within the space of One Year from the Twenty fifth Day of March One thoufand eight hundred and Exteen, and fhall be ascertained, affeffed and taxed in fuch Manner and Form as are hereinafter expreffed. XVII. And |