morning and if any decrease has been made in the quantity or quality of the spirits gauged, or in case such spirits shall have been removed in the absence of the officer, the distiller shall, in the case of their being made for exportation to foreign parts, be charged with double the duties, which the wash from whence the spirits were made, would have been charged, if the same had been brewed for home consumption, reckoning 100 gallons of wort for every 24 gallons of spirits. 2 Geo. 3. c. 5. s. 14. 42 Geo. 3. c. 93. s. 9.

And in case of their being distilled for exportation to Scotland, he shall, for every gallon, calculated at one to ten over proof, so decreased or removed, forfeit 10s. 28 Geo. 3. c. 46. $.49.

Nothing in this act shall hinder any maker of spirits for exportation to foreign parts (or to Scotland, 28 Geo. 3. c. 46. 5.52), from sending such spirits out of his locked warehouse to any other distiller, provided he give bond for spirits made for exportation to foreign parts, in double the value of such spirits, and double the duties, for which the wash would have been charged, had the spirits been made for home consumption from malt, corn, grain, or tilts, reckoning after the rate of 100 gallons of such wort, for every 21 gallons of spirits, (and for spirits made for exportation to Scotland in double the value of such spirits, and 5s. 6d. per gallon, 28 Geò. 3. c. 46. s. 52), for the due exportation of such spirits, within three months, next after the date of such bond, and provided leave be obtained in writing from the commissioners, and notice thereof be given to the officer, twenty-four hours before, that he may receive the same into such distiller's stock; and provided such spirita be removed with a certificate from an officer: and when such spirits shall be received by such distiller, the same shall be under the like directions as to rectification and exportation, and all other matters, as if rectified and exported by the maker, and such distiller shall be liable to the same penalties as the maker. 2 Geo. 3, c. 5, s. 11. 23 Geo. 3. c. 46. s. 52. 42 Geo. 3. €.93.

No raw unrectified spirits shall be exported to foreign parts; and when any distiller for exportation to foreign parts, (or to Scotland, 28 Geo. 3. c. 46. s. 50.) shall take any spirits out of the warehouse to be rectified, or when rectified, and again de. posited in such warehouse, in order to be put on ship-board for evportation he shall thereof give notice in writing to the surveyor or officer, four hours before, and shall insert in the said notice the day and hour, and also the quantity and quality, and whether raw or rect fied, and out of what warehouse, (and where they are made for exportation to foreign parts, whether for rectification, and by whom, or for exportation, or to be sent coast-wise, and to whom, and to what port, and whether for merchandise of

DISTILLITO

FOR EXPORIA

TION.

Taking out of the warehouse

for rectify g for expor

tion.

DISTILLING

stores; and in such case the surveyor or officer is to attend and FOR EXPORTA- See the quantity taken out, and take an account of the same; and

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Allowance for rectification.

in case such distiller shall not take the said spirits out, at the hour and time in such notice, or within two hours after if they be spirits for exportation to foreign parts (or within one hour if they be for exportation to Scotland), then such notice shall be void, and such distiller shall give a fresh notice; and in case such distiller shall neglect or refuse to give such notices, or to insert therein the particulars required, he shall forfeit 100l. 2 Geo. 3. c. 5. s. 12. 28 Geo. 3. c. 46. s. 50.

Raw spirits taken out in pursuance of notice shall be imme. diately put, in the presence of the officer, into the still, and rectified, and run off into a like cask, as the spirits drawn from low wines; and the same shall be immediately made up in the presence of the officer one to six under hydrometer proof, if they be made for exportation to foreign parts, (and one to ten over proof if they be made for exportation to Scotland) at which strength all spirits are to be respectively exported, and a true gauge thereof shall then be taken by the officer, who shall keep an ac count thereof; and such spirits shall immediately afterwards be put into casks, and in the presence of the officer, either carried directly on ship-board for exportation, or else into such warehouse, to be locked up.. 2 Geo. 3. c. 5. s. 13. 28 Geo. 3. c. 46. s.

51.

And when any distiller for exportation to foreign parts (orto Scotland, 28 Geo. 3. c. 46. s. 52.) shall take out any spirits from the warehouse to have those spirits rectified or compounded, be fore.exported, he shall, if made for exportation to foreign parts, be allowed six gallons in every ton so rectified or compounded; (and if made for exportation to Scotland, two gallons in every one hundred, 28 Geo. 3. c. 46. s. 52.) which allowance shall be in full compensation for all waste, (except in cases of unavoidable accidents, to be proved to the satisfaction of the commissioners); and if any decrease shall at any time appear in the quantity taken out to be rectified, except accounted for by the allowance aforesaid, such distiller shall be charged by the officers, for all the spirits so decreased and not accounted for, with double the duties which (would have been chargeable on the wash made for extracting such spirits for home consumption (to be reckoned at the rate of 100 gal. lons of wash for every 24 gallons of spirits decreased. 42 Geo. 3. c. 93. s. 8.) Which charge shall be made up by the officer at the end of every three months, and the duty so charged shall be paid by such distiller within three weeks after such three months. 21 Lico. 3. c. 55. s. 32.

* And each gallon of brandy or spirits, one to six under hydrometer proof shall be reckoned at 7 lb. 13 oz. the gallon. 2 Gca. 3. c. 5. s. 16.

And spirits, made for exportation, shall in no case whatever be DISTILLING delivered out of the warehouse where secured, to be used for FOR EXPORTAhome consumption. 21 Geo. 3. c. 55. s. 33.

TION.

home con

But when such distiller shall be desirous of distilling spirits Spirits made for home consumption, and shall have actually distilled into spi- for exportation rits all the wash, low wines, and feints, in his possession, for to foreign parts making spirits for exportation (to foreign pärts), and such spi- not to be derits shall be locked up in the warehouse, he may withdraw his livered for entry for exportation, and make a fresh entry for home consumption. umption; and at the expiration of six days, after such entry How soon dise made such distiller may brew or mix materials for wash to tillers may be distilled into spirits for home consumption: and if he begin Contrary hereto, he shall forfeit 2001.

8.9.

2 Geo. 3.

C.

change their entries for ex

5. portation to

entries for

When in the

And no person, who shall have begun to work any wash- home constill for making spirits for exportation to Scotland, shall withdraw Sumption. the entry thereof until the expiration of 3 calendar months; case of distillas and then not without 15 days previous notice; nor until all tion for Scotthe worts and wash shall have been actually distilled into spi- land. rits, and the whole actually exported to Scotland. 45 Geo. 3.

c. 100. s. 5, 6.

foreign parts

And every distiller who, between 15th Nov. inclusive, in one Wash brewed year, and 15th May exclusive, in the next year, shall distil spirits for making for exportation to foreign parts, shall for every nine gallons of spirits for ex wash, within such time found in his custody, produce to the of portation to ficer two gallons of spirits; and between 15th May inclusive, missing. and 15th Nov. exclusive, in the same year, for every six gallons of wash, one gallon of spirits, such spirits to be in each case one to six under proof. 28 Geo. 3. c. 46. s. 77.

And no distiller for exportation shall have any allowance for any increase by water, or any other fluid mixed with the wash put into his still, but the whole charge of such still shall be considered as wash. 26 Geo. 3. c. 73. s. 24.

And if any decrease shall at any time be found in the wort or wash of any distiller for exportation (except such as shall appear to have really arisen from accident), such distiller shall, for every such decrease, be charged with double the duties which would have been chargeable on wash made for extracting spirits for home consumption, equal to the quantity of such decrease; and if any decrease shall at any time be found in the spirits of the first or second extraction, or of any other spirits of any such distiller for exportation (except such decrease as shall appear to have really arisen from accident), such distiller shall be charged with double the duties on a quantity of wash reckoned at the rate of 100 gallons of wort, for every 24 gallons of spirits des creased. 42 Geo. 3. c. 93. s. 8.

Wash brewed for making spirits forex

And every distiller, who shall distil spirits in England, for exportation from thence to Scotland, shall for every one hundred portation to VOL. 11.

P

Scotland 5.

DISTILLING

FOR EXPORTA

TION.

distilled for

gallons of wash found in his possession, produce to the officer, 18 gallons of spirits, one to ten over hydrometer proof; and if he shall neglect or refuse to produce and duly export to Scot land, at least 18 gallons of the strength aforesaid, according to such wash, or shall not produce and so export a quantity equa to what ought to be produced, by regularly working his washstill according to this act, he shall, for the whole quantity of spirits deficient, be charged with and pay the duty for the same a the rate of 20s. for every gallon deficient. 45 Geo. 3. c. 100.

s. 7.

But if it be made appear by sufficient proof on oath, to the satisfaction of the commissioners, that the average working of the wash-still, was absolutely interrupted by unavoidable accident or necessity, and that the whole quantity of wash had been fairly produced to the officer, then the commissioners may grant relief, from the payment of the said duty. 45 Geo. 3. c. 100. s. 8.

Penalty on re- If any person shall remove, or aid in removing, any spirits, Moving spirits from any place entered for making or distilling spirits for ex Scotland clan-portation to Scotland, or from any warehouse, storehouse, destinely. cellar, room, or other place in which the same shall be lodged (except for the sole purpose of conveying the same directly to Scotland), every person so offending shall forfeit 1007. over and above all penalties to which the proprietor or maker may be liable. 45 Geo. 3. c. 100. s. 9.

And any officer of excise, and all persons acting in his aid, may stop, arrest, and detain, all persons so taking, removing, or carrying away, or aiding or assisting in taking, removing, or carrying away, any spirits as aforesaid, and carry the said persons before one justice of the peace and such justice of the peace, on confession of the party, or on proof by the oath of one witness, may convict the person so stopped. And the person so convicted shall immediately on such conviction pay the said sum of 1001. into the hands of the officer of excise, to be applied, (one moiety to the king, and the other to the officer. s. 16.) And on such offender refusing or neglecting to pay, the justice so convicting, shall by warrant commit such offender to the house of correction, there to remain, and to be kept to hard labour, for the space of 12 calendar months, to be reckoned from the day of conviction, and the person so com. mited, shall not be discharged, until he shall have paid the said sum of 1007., or until the expiration of the said 12 calendar months. 45 Geo. 3. c. 100. s. 9.

Officers to keep The principal or superior officer of excise appointed to sur an account of vey the operations of any distiller, distilling spirits for exporta quantities dis- tion to Scotland, shall keep an exact account of all wort or tilled. wash brewed or made, or distilled into spirits, and shall once in six or seven weeks make out, and return to the collector an account of the same. 45 Geo. 3. c. 100. s. 10.

And the proper officers of excise, who shall attend the ware

TION.

housing or making up of British spirits, distilled for exportation DISTILLING to Scotland,may take a sample, not exceeding half a pint English, FOR EXPORTAout of every vat, cask, or other utensil, which sample, after the strength shall have been ascertained, shall be labelled with the Samples may number of the vessel, and shall be sealed and kept under the also be taken joint locks of the surveyor and officer, until the expiration of by the officers. three calendar months, after the spirits thereby referred to, shall have been certified to have been exported and landed in Scotland, and at the expiration of such three months every such sample shall be sold, and the produce applied, after the rate of 35. a gallon, to the distiller, and the residue to the exchequer, to be applied as the duties. 45 Geo. 3. c. 100. s. 11.

And every such distiller shall, once in every six or seven weeks Distillers to deliver to the proper collector, an account of the quantity of make returns worts, brewed or made within such six or seven weeks, and of once in 6 or 7 weeks on oath, the quantity actually distilled into spirits, and also of the quantity computed at the strength of 1 to 10 over hydrometer proof, to have been distilled within such period, and also exported to Scotland: and every such distiller shall make oath of the truth of such account, before such collector: and if he neglect or refuse to make out and deliver such account, or to certify the same on oath, he shall forfeit 2001. 45 Geo. 3. c. 100. s. 12.

And before any person shall begin to prepare or brew any and give secu wash to be distilled into spirits for exportation to Scotland, rity to observe such person shall give bond, with two sufficient sureties, in the the act. penalty of 55. for every gallon of the wash-still, to observe the

regulations of this act. 45 Geo. 3. c. 100. s. 13.

When spirits, made for exportation to foreign parts, shall be Delivery of delivered out of any warehouse, to be sent coastwise (with certi- spitits made ficate from the officer) for exportation, the distiller shall give for exportation bond in double the value of the spirits, and double the du to foreignparts, to be carried ties, on the wash whereof it was made, reckoning 100 gallons coastwise. of wort for every 24 gallons of spirits, distilled for home consumption, that the same shall (the dangers of the seas and enemies excepted) be truly landed in such port of this kingdom, for which the same shall be entered; and such bonds shall not be discharged, until a certificate shall be produced from the chief officer of excise, of the port, testifying the landing thereof,and also that the same spirits were exported from thence to foreign parts; and the condition of such coast-bonds shall be, to produce such certificate in six months; and such spirits sent coastwise, when landed at the port, shall be immediately put into a ware house, and there continued until exported, and shall be secured by the person to whom they are sent, and by the chief officer, by two different locks and keys, one kept by the said person, and the other by the officer. 2 Geo. 3. c. 5. s. 19. 42 Geo. 3. c.

93. s. 10.

And when spirits made for exportation to Ireland, or the Bond on explantations in America, or to any other parts in Europe, or in portation to Africa, (or Asia, 42 Geo. 3. c. 93. s. 12.) the exporter, when foreign parts,