But persons in partnership, in one house, shall not be obliged to take out more than one licence in one year; and such licence shall only extend to the place wherein they carried on business, at the time of granting the same. 24 Geo. 3. sess. 2. c. 41. s. 7,8. Every retailer of distilled spirituous liquors or strong waters, Retailers of in Great Britain, (not being a retailer of plain aqua vitæ in spirits. Scotland), for every licence to be taken out as aforesaid, if the dwelling house and premises be rated under the acts for granting duties on inhabited houses, at the rent of 15l. or upwards, (13 Geo. 3. c. 69, sched. A.) 4 14 0 0 -if rated at 15l. per ann. and under 201. 5 20 0 0 11 0 0 510 6 6 0 6 14 7 6 2 .00 10 0 0 50 1 3 For every gallon of wort or wash brewed or made from molasses or sugar or any mix. tre therewith, for ditto -0 1 410 0 8 0 2 0 For every gallon of wash brewed or made as aforesaid, from foreign refused wine, or foreign cyder, or wash prepared from any other foreign materials except molasses or sugar, or any mixture therewith . 0 1 10 0 0 11 0 2 9 * For the provisions respecting these licences, see ALE-HOUSEB. + Until twelve months after the ratification of a definitive treaty. Voz. 11. N For every 120 gallons of wash, which Bishop and Co. * c. 69. c. 81. of Maidstone, shall produce 43 Geo. 3. 43 Geo. 3. For every gallon of wash in the possession of the said Bishop and Co. at any time when 30 gallons of any wash so in their possession, taken and distilled by the officer of excise, shall be found to produce more than two gallons and one-eighth of a gal. lon of spirits, at the strength of one in six, under hydrometer proof For every gallon English wine measure of spirits of a strength not exceeding one to ten over hydrometer proof, made or distilled in England, and imported from thence into Scotland, to 1 10 0 TOTAL. 15 0 2 50 0 1 0 0 0 60 16 *The said Bishop and company shall not sell or send out any spirits of a greater strength than one in six under proof, on forfeiture of such spirits, together with the casks, and the horses, cattle, carts, and carriages, made use of in the removal, which may be scized by any officer. 39 Geo. 3. c. 105. 6. 3. 44 Geo. 3. c. $5. And if on casting up their stock, the officer find the quantity to exceed that, for which they are entitled to credit at that strength, such excess shall be forfeited and seized. 39 Geo. 3. c. 105. s. 4. 44 Geo. 3. c. 35. And before they shall make use of any malt or corn for making wash, they shall give twelve hours notice in writing to the officer, that he may attend and weigh the same, on forfeiture of 2007. 28 Geo. 3. c. 46. s. 67. 59 Geo. S. c. 105. s. 4. 44 Geo. 3. c. 35. And for the purpose of enabling the officer to ascertain the strength of the wash on which such duty shall have been charged, they shall keep at their distillery at Maidstone, a small still, with a worin and tub complete, capable to distil at one time, twenty-four gallons of wash; which quantity the officer is to take and distil, as often as he thinks fit; and if thirty galions of such wash produce more than two gallons, and one eighth of a gallon of spirits, at one in six under proof, then the whole quantity of wash, from which such twenty-four gallons were taken, shall be charged with the additional duty of 1s. per gallon, payable immediately. 28 Geo. 3. c. 46. s. 68. 39 Geo. 3. c. 105. $. 3. 44 Geo. 3. c. 35. And they shall not carry on the trade of distilling geneva in any other place than that now occupied by them at Maidstone, or therein use any stills, backs, or other utensils of larger dimensions than those now in use, in the said manufactory. 23 Geo. 3. c. 46. s. 69 39 Geo. 3. c. 105. s. 7. And also a further duty proportioned to the degree of strength in which such spirit shall exceed one to ten over proof. The duties on spirits manufactured in Scotland for consumption, being local, are omitted. + And by 47 Geo. 3. c. 27. (Sched. A.) until twelve months after the ratification of a definitive treaty of peace, an additional 2s. 6d, upon all such brandy, whether single or above proof. Two entries of For and upon all such spirits above one to ten over proof, a duty in proportion to the last mentioned duty. 43 Geo. 3. c. 69. sched. B. 45 Geo. 3. c. 81. sched. A. And for and upon all such of the said spirits as shall be sweetened or compounded, a like duty, compuled upon the high. est degree of strength at which such spirits can be made. 43 Geo. 3. c. 69. sched. B. 43 Geo. 3. c. 81. sched. A. All spirits shall be taken to be of the strength at which Clarke's hydrometer shall, upon trial, by any officer of excise denote such spirits to be. 27 Geo. 3. c. 31. s. 17. made per. petual by 41 Geo. 3. sess. 2. c. 97. s. 8. But notwithstanding the above acts, the lords of the trea sury may direct that the use of Clarke's hydrometer shall be discontinued for this purpose, or for any other, relating to the customs or excise, and that any other hydrometer specified in their warrant, shall for the time specified in such warrant, be used in lieu thereof: and during the continuance of such order all spirits shall be deemed of the strength such hydrometer shall denote. 42 Geo. 3. c. 97. All persons who shall become sellers of, or dealers in brandy, arrack, rum, spirits, or strong waters, either foreign or British, shall, before they take any such spirits into their custody, make entry at the office of excise, of the warehouses and places intended to be made use of for keeping the same, on forfeiture of 20%. for every place not entered, together with the spirits found therein. 6 Geo. 1. c. 21. s. 12. And every person who shall have in his custody any such spirits exceeding sixty-three gallons, shall be deemed a dealer. s. 18. And every person who shall retail spirituous liquors, shall ten days before he sell the same, make entry of all warehouses and places by him used, for keeping or retailing the same, at the next office, and of all spirituous liquors which shall be in such places, upon pain of 201, for every place made use of, and 40s. for every gallon of spirits concealed and not entered, with all the spirituous liquors found therein, and the vessels containing the same. 9 Geo. 2. c. 23. s. 6. And no seller of or dealer in foreign spirituous liquors, with in the limits of the head office, (not being a retailer) shall be permitted to make such entry, unless he occupy a tenement of 127. per annum, and for which he shall be assessed and pay to the parish rates; and in other parts, where there are rates to church and poor, unless he be assessed and pay to church and poor; and no entry contrary hereto shall be of any avail. 23 Geo. 3. c. 70. s. 1. And where any entry shall be made by any dealer, of any the same house place for keeping such foreign spirits, no other dealer thereia not permitted. (not being a partner with him) shall make entry of the same, or of any other place within the same house; and if he do, he DEALERS IN. And no spirits, whether British or foreign, shall be sold or exposed to sale, either by wholesale or retail, but in places du ly entered, on pain of torfeiting the same, together with the casks, and also 50s. per gallon. 11 Geo. 1. c. 30. s. 3. 6 Geo.1. e. 21. s. 15. Spirits to be sold only in eas houses. And every importer for sale, or dealer in foreign spirituons li- Dealers to put quors, who shall sell the same either by wholesale or retail, shall up certain cause to be painted or written on some conspicuous part of each words on their place by him used for keeping foreign spirits, the words im porter of or dealer in foreign spirituous liquors, on pain of 501. 19 Geo. 3. c. 69. s. 18. And if any person, other than such as have made due entries, of places for keeping foreign spirits, shall put up such words, such person shall forfeit 50. and also be subject to the penalties for selling or dealing without entry. s. 21. And if any importer or dealer in foreign spirituous liquors shall buy any foreign spirituous liquors of any other person than of an importer or dealer, over some conspicuous part of whose warehouse or other place the words aforesaid shall be written or painted, he shall forfeit 100. s. 19. But no such dealer shall be subject to the penalty, by reason of the purchase of any foreign spirituous liquors, on board the ships in which they were lawfully imported, or on the quays upon which they have been landed; nor for the purchase of any ram whilst warehoused; or of any arrack, whilst in the warehouse of the East India company; or of any prize foreign spirituous liquors; or of any foreign spirituous liquors sold for the bene fit of the insurers or proprietors to defray the charges of sal vage. s. 20. an And if any person, not being such importer or dealer, shall Private persons buy or procure any other to buy for him any foreign spirituous buy buying of liquors, (except as before provided,) of any other person than dealers. of such, over some conspicuous part of whose house, such words shall be, such person shall forfeit 107. and if the seller thereof, either to any dealer, or to any other person, shall within twenty days, and before information lodged against him, inform against the buyer or procurer, he shall be discharged from all penalties for his own offence. s. 22. And no brandy or other spirituous liquors shall be brought Bringing in into the warehouse, or place of such dealers or retailers, spirits. without giving notice to the officer, and leaving with him a certificate that the duties have been paid, or that the same have been condemned as forfeited, or were part of the stack of some importer, distiller, dealer, or retailer, and expressing the quantity thereof, the name of the seller, and at what place the duties were paid, or the liquors condemned, or of whose stock |