DISTILLERS. livery of a proper permit to the buyer shall become a question, it shall be sufficient for the seller to prove that a lawful permit was obtained, and that there had been a suitable decrease in his stock; whereupon such spirits shall be adjudged to have been delivered with a lawful permit. s. 43.

Officers to grize horses

and carriages

conveying

spirits without

gratuit.

Forther

And no buyer shall avail himself of any such forfeiture, unless he shall, within fourteen days after the delivery of the said spirits, exhibit a complaint before the commissioners or justices; and when he shall before the delivery of such spirits, have paid for the same, and shall prosecute the seller for the double value, and shall recover the same, then he may maintain his action against such seller for the money paid; and upon obtaining a verdict shall also recover costs. s. 43.

And if any question shall arise whether any spirits removed by permit, are bona fide such as are specified in the permit, al. though kept in the officer's book, by the same descriptions, the proof thereof shall be upon the owner or claimer, by the oaths of two witnesses competent to decide. s. 44.

And the officers are to seize every horse and other cattle, and all carriages and boats whatsoever employed in the removing British spirituons liquors, unless they shall be accompanied by permits; which seizures shall be determined by law of excise. 23 Geo. 3. c. 70. s. 15.

And if any distiller, maker, rectifier, compounder, or retailer pranishment for of British or foreign spirits, shall be convicted of fraudulently fraudulently making, or having in his possession, any spirits whatsoever, making or reBritish or foreign, without having received a legal permit with ceiving spirits without perthe same; and it shall have appeared in proof, to the satisfaction of the commissioners or justices, that the offence was knowingly committed, which shall be set forth in the record of conviction; the offender (besides all other penalties) shall forfeit all future benefit of his subsisting licence for making, rectifying, or vending spirits; and if he be a maker, distiller, rectifier, or compounder, or wholesale dealer, his entry or licence shall be void, and no new licence grauted for one month. 26 Geo. 3. c. 73. 8. 45.

Or any person

And further, if any person shall knowingly receive, buy, or beying spirits have in his possession, any British spirits, after removed from the audulently places where manufactured, and before the duty has been charged, TOmoved. or the same been condemned as forfeited, he shall, whether he have any property therein or not, forfeit all such British spi Mixed spirits rits, and treble the value thereof: to be taken at the best rate exceeding four in London. 26 Geo. 3. c. 77. s. 10. 11.

No person shall sell or send out any British spirits mixed with foreign spirits, in any greater quantity than four gallons, upon pain of forfeiting 50l. 26 Geo. 3. c. 73. s. 57.

Nor shall any distiller, rectifier or compounder, sell or send out any foreign spirits, lower than one in six under hydrometer

proof, nor have in his possession any foreign spirits, or British DISTILLERS. and foreign spirits mixed together, except shrub, cherry, or raspberry brandy, lower than as last aforesaid, upon pain of all such spirits being forfeited; and such spirits, together with the casks, shall be seized by any officer. s. 21.

And all low wines or spirits brought by sea coastwise, Not to be without a certificate from the officer that the duty hath been brought coastpaid, shall be forfeited, and may be seized by any officer of cus- wise without toms or excise. 3 Geo. 1. c. 4. s. 17.

permit.

No wash made for making of low wines, in order to extract DISTILLERS spirits for exportation to foreign parts, nor any such low wines FOR EXPORTA or spirits shall be charged with any duty of excise. 2 Geo. 3. C. 5. 8. 5.

TION.

as to places

into Scotland.

No person shall distil in England any spirits for exportation, Restrictions to Scotland in any house or place, entered or not, within one where spirits mile from any house or place, entered for keeping Brilish may be distilspirits for sale in quantities of two gallons or upwards, or within led in England, the like distance from any house or place, which shall then be, for exportation or within one year before shall have been entered for making or distilling spirits for exportation to foreign parts, or for mak ing or distilling spirits in England for the consumption of England; or make use of any house or place for the keeping of British spirits for sale, in quantities of two gallons or upwards, within the like distance of one mile from any house or place entered, or within one year before entered, for making or distilling spirits for exportation to Scotland, on pain of forfeiting 500l. together with every still, mash, tun, cooler, washbatch, and other utensils, and also all the spirits, wort, wash, or other materials fit or proper for distillation, which shall be found in any such place. 45 Geo. 3. c. 100. s. 1.

But nothing herein shall prevent any person not being such distiller of spirits for exportation to Scotland, nor concerned or interested in any such distillery, from entering and making use of any such house or place, as aforesaid. Ibid.

Nor shall any thing in this act extend to prevent any distiller in England for exportation, from making entry of any house or place, for distilling or making spirits for such exportation, within any distance not less than 100 yards of any house, or place entered for keeping British spirits for sale in quantities of two gallons or upwards, provided such distiller shall not have any concern or interest in such trade or business. Ibid.

No person shall be allowed to make entry of any house or Time of makplace in England for distilling spirits for exportation to Scot- ing entries. land at any other period or time that on the 1st. Oct. in each year,nor shall any licence be granted for distilling spirits as afore

said to commence at any other day. 45 Geo. 3. c. 100. s. 14, Time of be And no distiller for exportation to Scotland, shall be permitted gimming to to make entry of any house or place, to commence working at work Sulls.

TATION.

DISTILLING any other period than the 1st Oct. in each year; and every wash. FOR EXPOR- Still after the working thereof shall have commenced, shall be presumed to be kept regularly at work for three calendar months successively at the least, from the day of beginning to work. 45 Geo. 3. c. 100. s. 5.

No house en

tered for distilling for exportation to

Scotland, to be used for distilling for home consumption. Regulations on

And no person who shall have begun to work any such wash-still shall discontinue or withdraw the entry of any such wash-still after the working shall have commenced, until the expiration of the said three calendar months: and if any such dis tiller shall be desirous to discontinue the working of any such wash-still at the end of the said 3 calendar months, or at any subsequent period previous to 1st Oct. then next ensuing, he must give to the proper officer of excise, 15 days previous no. tice in writing. 45 co. 3. c. 100. s. 5.

And no such house or place entered for making spirits for exportation to Scotland, shall be entered or used for distilling or making spirits. for consumption in England within the year, reckoning from the first of Oct. nor until all the worts and wash remaining shall have been actually distilled into spirits, and the whole actually exported to Scotland. 45 Geo. 3. c. 100,

$. 6.

Every distiller who shall be desirous of making spirits for making spirits exportation to foreign parts, (or of making spirits in England for exportation for exportation from thence to Scotland, 28 Geo. 3. c. 46. :. to foreign 35.), shall, four days before he begin, make entry in writing parts; and also at the next office, of every still, copper, tun, wash-batch, cask, to Scotland. or other vessel, which he shall use; and also of every work-house, still-house, storehouse, warehouse, or other place used for preparing, distilling, or keeping wash, low wines, or spirits; and in such entry shall insert the day when he shall begin first to brew any corn, or to mix materials for making wash; (and in the case of making spirits for exportation to Scotland, shall in such notice also specify from what materials he intends to make such spirits, 28 Geo. 3. c. 46. s. 35.), and shall after wards during the continuance of such entry, give notice in writing, four hours before he shall begin any subsequent mixing; and shall insert in such notice the hour when he shall begin; and shall also give a like notice, before any wash is pumped up into the still, and shall insert in such notice the hour when he shall begin: and if he neglect or refusa to make such entry, or give such notices, he shall forfeit 100%. ; and if, after such entry, he shall not begin to mix his materials on the day mentioned in such entry, or within four hours af ter, or having given such notice, shall not begin such operations at the time mentioned, or in two hours after; such entry and notice shall be void; and in case he proceed without fresh entry or notice, he shall forfeit 100%. 2 Geo. 3. c. 5. s. 7. 28 Geo. 3. c. 46. s. 35.

And if in the case of making spirits for exportation to Scot

land, he shall not begin and proceed in such operations at the DISTILLING time mentioned in such notice, or within one hour after, such FOR EXPORTAL notice shall be void, and he shall give a fresh notice, on pain

of 100l. 28 Geo. 3. c. 46. s. 35.

TATION.

But nothing herein shall authorize any distiller to give no- Size of stills. tice of his intention to make spirits for exportation to foreign parts, whose wash-still will not contain one thousand six hun dredgallons,and the spirit or low-wine still for making spirits for exportation to foreign parts, 800 gallons. 2 Geo. 3. c. 5. s. 8. And it shall not be lawful for any distiller in England for exportation to Scotland, to make entry of, or keep, use, or employ any wash-still of less capacity than 3000 gallons, including the head, nor any low-wine still, of larger capacity than one 4th part of the capacity of the wash-still. 45 Geo. 3. c. 100. s. 2. And it shall not be lawful for any such distiller to keep use or employ any still for distilling spirits for exportation as aforeaid except as follows: viz. the diameter taken in the widest part shall not exceed the altitude thereof, from the center of the bottom to the center of the collar, exclusive of the head, in a greater proportion than one half of such altitude, nor shall the diameter at the bottom exceed the altitude, nor the bottom be otherwise curved than inwards. 45 Geo. 3. c.100. s. 3. Neither shall any distiller distil spirits for exportation to foreigu parts (or to Scotland, 28 Geo. 3. c. 46. s. 36.) unless he shall actually have distilled into spirits all the wine and low wines in his possession for making spirits for home consumption, forty-eight hours before the day mentioned in such entry. 2 Geo. 3. c. 5. 1.8. 28 Geo. 3. c. 46. s. 36.

And every distiller in England, for exportation from thence How stills to be to foreign parts,shall, before he begin to draw off any low wines charged, from his wash-still, charge the same with wash, in the proportion of not less than four parts in five of the whole quantity such still, including the head, is capable of containing; and such wash-still shall be worked off, within twenty-four hours, from the time of the officers taking an account of the charge; on pain in either case to forfeit 2001. 26 Geo. 3. c 74. s. 21.

Every entered wash-still, belonging to such distiller of spirits for exportation to Scotland, shall every time the same shall ba worked be presumed to be charged with wash in the proportion of 4 parts in 5 of the contents of such still, including the head, at the following rates, viz. the same shall be presumed to be charged as aforesaid, at the average rate of not less than six times in each week, and such wash-still shall not be charged, or worked oftener than 6 times in each week: and if any dis filler shall charge his wash-still oftener than six times in each week on an average, during the continuance of his entry, in any one year, reckoning from the 1st of October, he shall be charged with and pay duty at the rate of 20s. computed on the produce of 18 gallons of spirits for every 100 gallons of wash. 45 Geo,

3. c. 100. s. 4.

DISTILLING

TION.

Manner of making and warehousing.

No wash for extracting spirits for exportation shall be pump. FOR EXPORTA ed up into the still, or removed from the vessel wherein fer. mented, but in the presence of an officer; and such distiller shall draw off his low wines, immediately from the still, into an entered vessel only, and continue them therein, so that the officer may take a true gauge; and such distiller shall provide a cask entered and gauged,sufficient to contain the whole spirits extracted from each still, when made up to the proper strength,into which the spirit shall run immediately from the still; and when the whole quantity shall be collected in such cask from each still, such distiller shall immediately make up such spirits, in the presence of the officer, if for exportation to foreign parts, to the strength of one to six under hydrometer proof; (and if for exportation to Scotland one to ten over proof, 28 Geo. 3, c. 46. s. 48,) and a true gauge of such spirits so made up, shall then be taken by the officer, who shall keep an account thereof; and such spirits shall afterwards be put into casks and secured in the presence of the officer in a warehouse, to be provided and entered at the proper office, and kept at the expence of such distiller; which spirits shall be kept there, separate from spirits made for home consumption; and no spirits for home consumption shall be put into the same warehouse; and such warehouse shall be secured under three locks, and keys, one to be provided by such distiller,and the other two by the surveyor, supervisor, or officer, at the expence of such distiller; whereof one key shall be kept by such distiller, another, by such surveyor,and the third by such officer, until the spirits shall be delivered out for rectification or exportation; which warehouse shall be made se cure to the satisfaction of the surveyors, and the surveyors are to attend, on notice, to view the same: and if any distiller shall act contrary to these directions, or shall obstruct the officer from taking a gauge, or sample, or shall open any of the locks or doors in the absence of the officer, or make any way into such warehouse, or remove any part of the partition, or make any addition thereto, or alter the same, without notice to the sur veyor, and his consent in writing first obtained; or shall re. move any of the spirits from the locked warehouse, to any other before taken out,either for rectification or to be put on ship-board and exported; or shall remove or conceal any of the wash, or low wines for making spirits for exportation, or any spirits, whether raw or rectified, either before put into the warehouse cratter; such distiller, if for exportation to foreign parts, shall forfeit 500l. and if for exportation to Scotland, 2001. 2 Geo. 3. c. 5. s. 10. 28 Geo. 3. c. 46. s. 48.

And in case the spirits distilled for exportation to foreign parts, in one day, cannot, for want of time, be conveyed from the spirit cask, and locked up in the warehouse, the officer shall gauge the same,and secure the lid of the cask, and take samples; which spirits shall be locked up in such warehouse, the next