Planters to

hear and determine such complaint, and examine witnesses on oath, and by due proof discharge the party of so much as shall be made out before them. I Will. & Mar. sess. 1. c. 24. s. 13. And planters and owners shall keep at their ousts, store. keep scales and houses, and other places, scales and weights for the weighing weights. their hops, and permit the officers to make use thereof, and shall not use any false weights, on forfeiture of 201. 6 Geo. 1. c. 21. s. 26.

ging.

And if they use false or insufficient scales or weights, they shall forfeit 100%.*, and also such scales and weights, which may be seized by any officer. 10 Geo. 3. c. 44. s. 1. 28 Geo. 3.

č. 37. s. 5.

Or if they before or after, or in the weighing of the stock, put any other substance into the stock weighed, whereby the officer may be hindered from taking a just account of such stock, or shall forcibly obstruct, or by any contrivance prevent or impede such officer, they shall forfeit 100. 26 Geo. 3. c. 77. s. 8.

It is also enacted by 39 and 40 Geo. 3. c. 81, that every ówner, planter, and grower, shall keep sufficient and just scales and weights, and also permit any supervisor to use the same; and if he shall neglect to keep such scales and weights, or shall not permit any supervisor to use the same, he shall forfeit 50%.; and if he shall, for the reweighing of any such hops, provide, or make use of, any false, unjust, or insufficient scales or weights, or shall practise any act, device, or contrivance by which any such supervisor may be hindered from taking the just and true weight, he shall forfeit 100l. together with all such false, unjust, or insufficient scales and weights, and the same shall be seized by any supervisor or officer of

Also every owner, planter, and grower of hops shall, when thereunto required by any supervisor, bring, or cause to be brought, to, and be put into and taken out of, the scale, all hops which such supervisor shall be desirous to reweigh, and shail also, on the request of such supervisor, by themselves, and servants, assist, to the utmost of their power, such supervisor in reweighing, on pain of forfeiting fifty pounds. s. 9.

No person shall take any hops of foreign growth out of the Frand in bag bags in which they are imported, and rebag the same in British bagging, in order to sell or export the same as British hops, under the penalty of 107. for every hundred weight; and if any person shall endeavour to defraud her majesty by using twice the same bag with the officer's mark thereupon, such person shall forfeit 40%. 9 Ann. c. 12. s. 23.

Adulterating bops.

And if any person shall mix with or put into any quantity of

* But they are nocto be prosecuted both for this penalty of 1001, and for

the former.

hops, any drug or ingredient, or other thing to alter the colour or scent, such person, convicted by the oath of one witness before one justice of peace, shall forfeit 51. for every hundred weight. 7 Geo. 2. c. 19. s. 2,

And the mixing the vapour of sulphur and brimstone with hops while drying is an offence within the meaning of this clause of the stat. 7 Geo. 2. for by the ascending of the vapour the particles of the brimstone become mixed with the hops, and give a false colour and a false value to them; and although the mixing of this vapour may be generally practised, and it may be considered by some growers as an amelioration instead of a deterioration of the commodity, if it is in truth so, appli cation should be made to the legislature to amend the act, otherwise as long as it remains in the statute book it must be enforced. The K. v. Pack, Tr. Ter. 35 Geo. 3. 6 Ter. Rep. 374.

No planter or owner shall (under pain of 501.) suffer to be Hops not to he removed from his oast, storehouse, or other place, any hops, removed till until the same shall have been cured, bagged or casked, and charged. weighed, and the duties ascertained, unless where the officers

shall neglect to attend. 9 Ann. c. 12. s. 16. 6 Geo. 1. c. 21.

8. 28.

No owner, planter, or grower of hops, shall remove, or Penalty on resuffer to be removed, any hops from the oust, storehouse, or moving hops other place where the same shall have been weighed, before the before weighed expiration of twelve hours, next after such hops shall have been and charged. So weighed, unless the same shall sooner have been weighed or reweighed by the supervisor; to the end that such supervisor may have an opportunity to reweigh; and if upon the reweighing, any additional weight shall be found, such hops shall be chargeable with the duty, according to such last weight; and if any such owner, planter, or grower, shali remove any hops contrary to this act, he shall forfeit fifty pounds. 39 and 40 Geo. 3. c. 81. s. 5.

And if they shall fraudulently hide or conceal any hops, to Concealing the intent to deceive her majesty of the duties; the party hops. offending shall forfeit 201. and all the hops so concealed.

9 Ann. c. 12. s. 17.

If any picker of hops or other person shall privately carry off Frauds bypick any hops from the place of growing, or the place where the ers or other same shall be put in order to be cured, bagged, and weighed, with an intent to defraud the crown, and the owner of the hops, he shall forfeit 5s. for every pound; and the officers may not only seize the hops, but also apprehend the offenders and carry them before a justice of peace; and in case the offence be

* For the form of a conviction for adulterating hops in this manner, sem the precedents at the end of this title.

VOL. II.

I

Obstructing officers.

Payment of duties.

Hops and utensils liable.

Recovery of penalties.

Duty on li

proved before him, and the offender shall not pay down the penalties, and no suficient distress can be found, the justice may commit such offender to the house of correction, to be whipt and kept to hard labour for not exceeding one month. 9 Ann. c. 12. s. 11.

And if any person shall obstruct any officer of the said duties, in the execution of his office, or shall beat or abuse the officers in the execution of their offices, such person shall forfeit 51. and in default of distress whereby to levy the same, any justice of peace, upon proof of such offence, may commit such offender to the house of correction to be whipt and kept to hard labour, for not exceeding one month. 9 Ann. c. 12. s. 11.

And if any person whatsoever shall assault, oppose, molest, obstruct, or hinder, any officer of excise in the execution of the act 39 and 40 Geo. 3, such person shall forfeit one hundred pounds. 39 and 40 Geo. 3. c. 81. s. 10.

All planters or owners shall, within six months after every parcel of hops shall or ought to be cured, bagged, put into casks or weighed, clear off the duties, or forfeit double duties. 9 Ann. c. 12. s. 14. 6 Geo. 1. c. 21. s. 28.

And all hops in custody of any planter or owner of hops (and all materials, utensils, and vessels, 28 Geo. 3. c. 37. s. 21.) shall be liable to all the duties for hops, owing by such planter or owner, and to all penalties incurred by such planter or owner, as if the debtor or offender were the true owner thereof, 9 Ann. c. 12. s. 19. 28 Geo. 3. c. 37. s. 21.

And the said penalties (where not otherwise directed) may be recovered, and mitigated by law of excise, and applied half to the king and half to him that shall sue. 9 Ann. c. 12. s. 26. 39 and 40 Geo. 3. c. 81. s. 11.

10. Malt.

Every maltster or maker of malt for sale shall take out a cences to malt- licence from the office of excise annually, and pay the following duty in respect thereof. (43 Geo. S. s. 69, Sched. A.)

sters.

If the quantity of malt made by such maltster within the year ending the 5th July in each year previous to taking out the licence shall not exceed 50 quarters.

If the same shall exceed 50 and not

£.0 5

100 quarters 0 10 O

And every person who shall first become a maltster shall pay for every such licence 5s. and within 10 days after the 5th of July next ufter taking out such licence, such further additional sum as with the said 5s. shall amount to the duty before directed to be paid according to the quantity of malt made within the preceding year.

And if such mallster shall neglect to take out such licence, and renew the same annually 10 days at least before the end of the year he shall forfeit 10l. 24 Geo. 3. sess. 2. c. 41. s. 7.

But persons in partnership need only take out one licence for one house. s. 8.

And there shall be paid for every bushel of malt which shall be made of barley or any other corn or grain L. s. d. in Great Britain, 43 Geo. 3. c. 69. Sched. A.)

And until twelve months after the ratification of the definitive treaty of peace (43 Geo. 3. c. 81. s. 20. and Sched. A.) an additional

Also by 12 Ann: sess. 1.c. 2. continued by the annual malt acts a further duty of

And by 27 Geo. 3. c. 13, continued by the annual act for continuing the duties on pensions, offices, and personal estates, and certain duties on sugar malt, tobacco and snuff, a further duty of

Total

01

0

020

006

0092

0 4 4

Duty on malt.

And for every bushel of malt brought from Scotland into Malt brouglit England without a certificate from the proper officer that it has from Scotland. paid the full additional duty of 2s. thereby imposed on every bushelt,to be paid down in ready money by the person bringing the same upon entry with the proper officer for the duties on malt, at the port into which it shall be brought, before the landing thereof, if brought by sea, or with the proper officer of the said duties in Berwick or Carlisle, if brought by land (43 Geo. 3. c.81. Sched. A.)

008

And by 12 Ann. sess. 1. c. 2, continued by the annual malt acts, a further sum of 6d. unless a certificate is produced in like manner that it hath paid the annual duty of 3d. imposed on malt made in Scotland, in which case it is only chargeable with 3d. more to make it equal with the English annual duty of 6d. Annual act, s. 6.

In charging the duties, every round bushel, with a plain bot. tom 18 inches wide throughout, and 8 inches deep, shall be deemed a Winchester bushel. 12 Ann. Sess. 1. c. 2. s. 7.

And all powers given to the commissioners to compound with

The reason hereof is, that in Scotland malt made from beer or bigg only talhout any mixture of barley or any other corn or grain therem, is chargeable with an additional duty by this act of Is. 4d. only, the duty of 2s. attaching only in Scotland on maft made from barley or any alker corn or grain except beer or bigg. See the act.

No composition any person for the duties on malt shall cease and determine. 23 Geo. 3. c. 64. s. 1.

for duty.

Malt made for exportation.

Entries to be

houses and

utensils.

No malt entered and made for exportation only, shall be liable to duties: and no drawback shall be allowed for malt to be exported. 12 Geo. 1. c. 4. s. 48.

No person making malt shall set up, alter, or enlarge, or use, made of malt- any cistern, uting-fat, utensil, or other vessel, for the wetting or steeping barley or other corn for the making of malt, or any kiln, floor, room or other place, for the making or keeping of malt, or keeping of corn making into malt, without first giving notice in writing at the next office of excise, or shall keep or make use of any private cistern or other vessel for the wetting his barley or corn, other than such as are known and made use of in his common malting house, on pain to forfeit for every such cistern, &c. 50l. 12 Ann. sess. 1. c. 2. s. 36.

Officers power to survey.

Concealing mait.

Notice to be
Aiven of wet

And the officers shall upon request be permitted as well by night as by day (but if in the night-time then in the presence of a constable) to enter the house, malthouse, and other place belonging to or made use of by any maker of malt, common brewer, inn-keeper, rictualler, distiller or vinegar-maker, making malt, to gage and take an account of the barley and other corn wetting or wetted; and if any such person refuse to permit such officers to enter, he shall forfeit 20l. s. 34.

Also it shall be lawful for any officer as well by night as by day, to enter every malthouse or other place, made use of by any maltster, for making or keeping of malt or corn, for the making of malt, and to examine, gauge, measure, and take account of all corn or grain in such place as aforesaid, whether in a state of operation for making into malt or otherwise; and also of all malt that shall be in such malthouse or other place; and if any such maltster shall refuse to permit any such officer to enter, or if any such maltster, or other person shall hinder, impede, or disturb any officer, in the due execution of the powers granted by this or any other act, relating to the duties on malt, such maltster or other person shall forfeit 2007. 42 Geo. 3. c. 38. s. 34. And if any maker of malt, shall fraudulently conceal any of his malt, from the view of the gager, he shall forfeit for every bushel 108. 12 Ann. sess. 1. c. 2. s. 35.

And every maltster for home consumption, whose malthouse is in any city, or suburbs thereof, or in any market, shall, twenty-four hours, and in other places forty-eight hours, be fore he begin to wet any corn or grain to be made into malt, give to the officer a notice in writing of the particular hour, when he intends to wet; and if he shall not begin to act and jimmediately proceed to cover the whole with water at the hour mentioned in the notice, or within three hours after, then such notice shall be void; and he shall give a fresh notice, before he begin; and if he shall not give such notice,or having given such,