ons of Wafh duce 18 Gallons poored to 10; prepared from Melaffes or Sugar 21 Gallons; and prepared from Foreign Materials, 19 Gallons. VIII. And be it further enacted, That all and every Diftiller and Distillers for Diftillers who fhall make or diftil Spirits in Scotland, for Confumption every 100 Galin Scotland, shall for every One hundred Gallons of Wash prepared from Corn, &c. or made from Corn, Grain, Malt, Tilts, Cyder or Perry, or any found in CufSort of British Materials, or any Mixture therewith, for extracting tody between Spirits for fuch Home Confumption as aforefaid, found in his, her or Nov. 10. and their Cuftody or Poffeffion, between the Tenth Day of November in Nov. 10. to proany One Year and the Tenth Day of November following, or when fuch Distiller fhall previously ceafe working, produce to the Sight of the Officer or Officers of Excife at leaft Eighteen Gallons of Spirits of the Strength of One to Ten over Hydrometer Proof; for every Hundred Gallons of Wafh prepared or made from Melaffes or Sugar, or any Mixture therewith, for extracting Spirits for fuch Home Confumption as aforefaid, found in his, her or their Cuftody or Poffeffion between the Days or Times aforefaid, produce to the Sight of the Officer or Officers of Excife at least Twenty one Gallons of Spirits of the Strength aforefaid; and for every One hundred Gallons of Wash prepared or made from Foreign Refufed Wine, or Foreign Cyder, or Wash prepared from Foreign Materials (except Melaffes and Sugar), or any Mixture therewith, for extracting Spirits for fuch Home Confumption as aforefaid, found in his, her or their Cuftody or Poffeffion, between the Days or Times aforefaid, produce to the Sight of the Officer or Officers of Excife at least Nineteen Gallons of Spirits of the Strength aforefaid; and that in every cafe where the Produce Where Produce of Spirits extracted by any fuch Diftiller or Diftillers between the hall fall short of Days or Times aforefaid, fhall fall fhort of the Proportions aforefaid, Proportions, every fuch Distiller and Distillers fhall, and he, she and they is and are hereby made chargeable with, and fhall pay the following Duties of Excife, for every Gallon of Spirits which shall be deficient of the Quantities aforefaid; that is to fay, For every Gallon of fuch Spirits from Wash prepared or made from Corn, Grain, Malt, Tilts, Ĉyder or Perry, or any Sort of British Materials, or any Mixture therewith, for extracting Spirits for fuch Home Confumption as aforefaid, Five Shillings and Eight pence: For every Gallon of fuch Spirits from Wafh prepared or made from Melaffes or Sugar, or any Mixture therewith, for extracting Spirits for fuch Home Confumption as aforefaid, Fifteen Shillings: And, For every Gallon of fuch Spirits from Wash prepared or made from Foreign Refufed Wine, or Foreign Cyder, or Wash prepared from Foreign Materials (except Melaffes and Sugar), or any Mixture therewith, for extracting Spirits for fuch Home Confumption as aforefaid, Eighteen Shillings: following Duties paid. Duties. Which refpective Duties for fuch Deficiencies refpectively, fhall Paid by Dife be paid by fuch Diftiller and Distillers refpectively, on the Day laft tillers. aforefaid; and if Default shall be made in any fueh Payment, the Diftiller and Diftillers refpectively making fuch Default, fhall forfeit Double the Amount of the Duty by this Åt impofed for or in respect Penalty. of fuch Deficiency. Account of IX. And be it further enacted, That every Officer of Excife in Officer to take Scotland, having under his Survey the Stock or Stocks of any en- Stock of Dif. tered Distiller or Distillers, Rectifier or Rectifiers, Compounder or tiller every 30 Compounders of, or Dealer or Dealers in British Spirits for Home Days, or oftener Confumption, fhall, once in every Thirty Days at the leaft, or oftener if neceff.ry, and 3 M 2 if Credit found, forfeited. if Excefs beyond if neceffary, take an accurate and true Account of the Quantity and Strength of all British Spirits in the Stock, Cuftody or Poffeffion of all and every fuch Distiller or Distillers, Rectifier or Rectifiers, Compounder or Compounders, or Dealer or Dealers, and fhall compute the fame at the Strength of One to Ten over Hydrometer Proof; and if after making Allowance for the Spirits for which Permits fhall have been granted fince the laft Reckoning of the Stock of fuch Distiller or Distillers, Rectifier or Rectifiers, Compounder or Compounders, or Dealer or Dealers, computing the fame at the Strength aforefaid, it fhall be found that the Quantity of Spirits remaining in the Stock, Cuftody or Poffeffion of fuch Diftiller or Diftillers, Rectifier or Rectifiers, Compounder or Compounders, or Dealer or Dealers, fhall exceed the Quantity for which he, fhe or they fhall have Credit in the Books of the proper Officer, whether fuch Credit fhall have arisen from what was on Hand at the laft preceding Reckoning, or from what may have been lawfully made or received fubfequent thereto, fuch Excefs fhall be deemed and taken to be Spirits received without Permit, and a Quantity of Spirits, equal to fuch Excefs, fhall and may be feized, out of any Part of the Stock of fuch Distiller or Distillers, Rectifier or Rectifiers, Compounder or Compounders, or Dealer or Dealers, by any Officer or Officers of Excife; and the Distiller or Distillers, Rectifier or Rectifiers, Compounder or Compounders, or Dealer or Dealers, in whofe Stock, Cuftody or Poffeffion, fuch Excefs fhall be found, fhall forfeit and lose the Sum of Fifty Pounds. Penalty. Spirits fent out or received into Stock without Permit, forfeited. Penalty. Drawback on Exportation of Scotland, and from thence into England. Powers, &c. of 12 Car. 2. c. 24. X. And be it further enacted, That no Distiller or Distillers, Rectifier or Rectifiers, Compounder or Compounders of, or Dealer or Dealers in British Spirits in Scotland for Home Confumption, fhall send out or remove from his, her or their Stock, Cuftody or Poffeffion, nor fhall any fuch Distiller or Diftillers, Rectifier or Rectifiers, Compounder or Compounders, or Dealer or Dealers, receive into his, her or their Stock, Cuftody or Poffeffion any British Spirits, unless the Permit or Permits accompanying the fame, fhall truly exprefs the Strength of all fuch Spirits at the time of the Removal thereof; and all fuch Spirits fo removed, fent out or received, unaccompanied with a true and lawful Permit or Permits, expreffing the Strength thereof, shall and may be seized by any Officer or Officers of Excife; and each and every fuch Distiller or Distillers, Rectifier or Rectifiers, Compounder or Compounders, or Dealer or Dealers fo fending out or receiving the fame, fhall, for each and every fuch Offence, forfeit and lose the Sum of One hundred Pounds. XI. And be it further enacted, That on the Exportation of any Spirits made or manufactured in Ireland, and imported or brought from thence, under or by virtue of the faid Act (a) of this Seffion of Parliament, into Scotland, and from Scotland into that Part of Great Britain called England, at a Strength not exceeding that of One to Ten over Hydrometer Proof, there shall be allowed and paid a Draw. back of Eleven pence Three Farthings, upon every Gallon of fuch Spirits; and which Drawback fhall be and is hereby required to be fatisfied on fuch Exportation, fubject to all the Rules and Regulations in force in Scotland refpecting Drawbacks fo far as the fame can or may be applied thereto. (a) [c. 149. ante.] XII. And be it further enacted, That all the Powers, Directions, Rules, Penalties, Forfeitures, Claufes, Matters and Things, which, in and by an Act made in the Twelfth Year of the Reign of King &c. extended to Charles the Second, intituled An Ad for taking away the Court of A&t. Wards and Liveries, and Tenures in Capite, and by Knights Service and Purveyance, and for fettling a Revenue upon His Majefly in lieu thereof, or by any other Law or Laws now in force in Great Britain or in Ireland refpectively, relating to His Majesty's Revenues of Excife upon Beer, Ale and other Liquors, are provided and established for managing, raifing, levying, collecting, mitigating or recovering, adjudging or afcertaining the Duties thereby granted, or any of them (other than and in fuch cafes for which other Penalties or Provifions are made and provided by this Act), fhall be practifed, used, applied and put in Execution, in and for the managing, raifing, levying, collecting, mitigating, recovering and paying the faid Duties hereby granted, as fully and effectually to all Intents and Purposes as if all and every the faid Powers, Rules, Directions, Penalties, Forfeitures, Claufes, Matters and Things, were particularly repeated and re-enacted in this prefent Act: Provided always, nevertheless, that in cafe His Majefty, at any time before the First Day of September One thoufand eight hundred and fourteen, fhall in His Royal Difcretion judge it to be for the Benefit and Advantage of Scotland, entirely to fufpend this Act, or to modify the Operations thereof for any time not exceeding the Space of Three Months after the then next Meeting of Parliament, then and in such case it shall and may be lawful to and for His Majefty, by His Royal Proclamation or Proclamations, to be iffued by and with the Advice of His Privy Council, or by His Majefty's Order or Orders in Council, to be published from time to time in the London Gazette, entirely to fufpend this Act, or to modify the Operations thereof in fuch manner as to His faid Majefty fhall feem meet, and as in fuch Proclamation or Proclamations, or Order or Orders in Council, fhall be fpecified, ftated and expreffed; His Majesty may, before Sept. 1. fufpend rations of Act. or modify Ope. and in cafe of any fuch entire Sufpenfion of this Act, then and in Regulations in fuch cafe all and fingular the Duties hereby repealed, and all and cafe Act fuffingular the Rules, Regulations, Reftrictions and Provifions, relating pended. to the Payment or Recovery thereof, and all and fingular the Fines, Penalties and Forfeitures, in force immediately before the paffing of this Act, for preventing, detecting and punishing Frauds relating thereto, fhall revive and be in full Force and Effect, as if this Act had not been made; and in cafe of any fuch Modification, then and in fuch cafe fuch of the Duties by this Act repealed, and fuch of the Duties hereby impofed, as in fuch Proclamation or Proclamations, or Order or Orders in Council, fhall be fpecified, ftated and expreffed, and fuch of the Rules, Regulations, Reftrictions and Provifions, relating to the Payment or Recovery thereof refpectively, and fuch of the Fines, Penalties and Forfeitures, in force immediately before the paffing of this Act, or by this Act created, inflicted or impofed, for preventing, detecting and punishing Frauds relating thereto, as fhall be confiftent with fuch Modification, fhall be in full Force and Effect; any thing hereinbefore contained to the contrary in any wife notwithstanding: Provided alfo, that nothing herein- Provifo. before contained shall extend or be deemed or construed to extend, to authorize or empower His faid Majefty fo to modify the said Duties, that the Part or Parts thereof to be retained fhall exceed the Rates, Proportions or Amounts of the Duties hereby repealed, as nearly as fuch Rates, Proportions or Amounts, can or may be calculated, Recovery and Application of Duties. Powers, &c. of 42 G. 3. c. 116. &c. as to Com miffioners appointed by Letters Patent, to cease. A.D. 1814. eftimated, judged of or afcertained; any thing hereinbefore contained to the contrary in any wife notwithstanding. XIII. And be it further enacted, That all Fines, Penalties and Forfeitures by this Act extended to Scotland, fhall be fued for, mitigated, recovered or levied, by fuch ways, means and methods, as any Fine, Penalty or Forfeiture is or may be fued for, mitigated, recovered or levied by any Law or Laws of Excife in Scotland, or in the Court of Exchequer in Scotland; and that every fuch Fine, Penalty or Forfeiture shall be distributed in fuch and the fame manner as fuch Fine, Penalty or Forfeiture would be diftributable under the Laws in force at the time of the paffing of this Act, had such Fine, Penalty or Forfeiture been incurred, adjudged and recovered in that Part of Great Britain called England. XIV. And be it further enacted, That the Money arifing until and upon the faid Fifth Day of July One thousand eight hundred and fifteen, by the Duties by this Act impofed (the neceffary Charges of raifing and accounting for the fame excepted), fhall from time to time be paid into the Receipt of His Majefty's Exchequer at Westminster, and be appropriated and applied in the fame manner and in the like Proportions as the Duties hereby repealed were by the Laws in force immediately before the paffing of this Act directed to be appropriated and applied, and all the Monies arifing after the faid Fifth Day of July One thoufand eight hundred and fifteen, by fuch of the faid Duties as fhall remain and continue in force after that Day (the neceffary Charges of raifing and accounting for the fame excepted), fhall from time to time be paid into the faid Receipt of Exchequer, and fhall be carried to and made Part of the Confolidated Fund of Great Britain. CA P. CLXXIII. An Act to alter and amend certain of the Powers and Pro- 7HEREAS it is expedient that fome of the Powers and Provifions contained in the feveral Acts paffed for the Redemption and Sale of the Land Tax fhould be altered and amended, and that fome further Powers fhould be given relating to the Redemption thereof;' Be it therefore enacted by The King's Most Excellent Majefty, by and with the Advice and Consent 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, all the feveral Powers and Authorities which by the Act paffed in the Forty fecond Year of His prefent Majefty, for confolidating the Provifions of the feveral Acts paffed for the Redemption and Sale of the Land Tax into one Act, or by any fubfequent Act of Parliament relating to the Redemption and Sale of the Land Tax, have been or are vested in the Commiffioners appointed by virtue of His Majefty's Letters Patent under the Great Seal of Great Britain, pursuant to any Act heretofore paffed relating to the Redemption and Sale of the Land Tax, fhall ceafe and determine. II. And II. And be it further enacted, That it fhall be lawful for His Appointment of Majefty, his Heirs and Succeffors, from time to time by Letters Commissioners. Patent under the Great Seal of Great Britain, to nominate and appoint any Perfon or Perfons, being a Peer or Peers of the Realm, or a Member or Members of His Majefty's Moft Honourable Privy Council, to be a Commiffioner or Commiffioners for the Purposes of regulating, directing, approving and confirming all Sales and Contracts for Sale, Enfranchisements, Mortgages and Grants of Rent Charges, which fhall be made by any Bodies Politic or Corporate, or Companies, or Feoffees, or Trustees for Charitable or other Public Purposes, of or out of any Manors, Meffuages, Lands, Tenements or Hereditaments, belonging to fuch Bodies Politic or Corporate, or Companies, or Feoffees, or Trustees for Charitable or other Public Purpofes, by virtue of the faid recited Act of the Forty fecond Year of His prefent Majefty, or of any fubfequent Acts relating to the Redemption and Sale of the Land Tax or of this Act; and alfo for the Purpofe of regulating, directing, approving and confirming all Sales and Enfranchifements which by virtue of the said feveral Acts, or any of them, fhall be made of any Manors, Meffuages, Lands, Tenements or Hereditaments, wherein His Majefty, his Heirs or Succeffors, have or fhall have any Eftate, Right or Intereft, in Poffeffion, Remainder, Reverfion or Expectancy, by any Perfon or Perfons holding under any Grant from The Crown, or under any Act of Parliament. III. And be it further enacted, That every fuch Commiffioner to Commiffioner's be appointed by virtue of this Act, before he shall enter upon the Oath. Execution of his Office, fhall take an Oath to the Effect following; that is to fay, I A. B. do swear, That I will faithfully, impartially and honestly, according to the best of my Skill and Judgment, execute the feveral Powers and Trufts repofed in me by an Act of the Fifty fourth Year of His present Majefty King George the Third, intituled [here infert the Title of this A&] according to the Tenor ' and Purport of the said A&t. So help me GOD.' Which Oath fhall and may be administered by any one of the Perfons to be appointed a Commiffioner, to any others or other of them. IV. And be it further enacted, That the Commiffioners to be Power of Com appointed pursuant to this Act fhall have and be invefted with the miflioners. like Powers and Authorities in all refpects, as by the faid recited Act of the Forty fecond Year of the Reign of His prefent Majefty, or by any fubfequent Act relating to the Redemption and Sale of the Land Tax, were immediately before the paffing of this Act vested in any Perfon or Perfons acting or authorized to act as a Commiffioner or Commiffioners in the Execution of the faid Acts, by virtue of His Majefty's Letters Patent under the Great Seal; and any Two Commiffioners to be appointed by virtue of this Act for the Purposes aforefaid, may do any Act, Matter or Thing, which by this Act all fuch Commiffioners fo to be appointed are empowered to do. V. And be it further enacted, That in every Contract entered into Contracts for after the paffing of this Act, and before the Twenty fourth Day of small Portions June One thoufand eight hundred and fifteen, according to the to make a Affeffment Money Pay 3 M 4 ment. |