DISTILLING

the spirits shall be shipped, shall give bond in double the value FOR EXPORTA- Of the spirits, (and double the duties, which the wort from whence

TION.

such spirits were made would have been charged at, if the spirits had been made, for home consumption, reckoning 100 gallons of wort for every 24 gallons of such spirits, 42 Geo. 3. c. 93. s. 12.) that the same shall (the danger of the seas and enemies excepted) be exported to and landed in, such port for which the same is entered, and that the same shall not be carried to any other place, nor relanded in Great Britain, or the islands of Guernsey, Jersey, Alderney, Sark or Man. 2 Geo. 3. c. 5. s. 21. 42 Geo. 3. c. 93. s. 12.

And such bonds shall not be discharged until a certificate be produced under the hand and seal of the collector, comptrol ler,or surveyor of the customs, or other chief officer of the port ina Ireland or America, or the British consul of the port in Europe where such spirits are landed, testifying the landing, and describing the number of casks and marks, and the quantity of spirits landed, and also testifying that the person having charge of the ship had made oath before him, that the said spirits and every part thereof were fairly landed there, and that at the time of landing they were of the same quality as when shipped, and that no part of such spirits had been wilfully or fraudulently diminished, relauded, or unshipped since the exportation, and until oath be made before the commissioners in Great Britain, or such person as they appoint, by the exporter (if living) that the said spirits had been disposed of, at the place mentioned in the certificate; and the condition of all such bonds for the ex. portation of such spirits to Ireland shall be to produce such certificate in six months from the date, the danger of the seas and enemies excepted; and to any other parts of Europe in fifteen months; to America, in eighteen months; (to Asia in three years, 42 Geo. 3. c. 93. s. 12;) and in case such spirits be entered for exportation to any parts in Asia or Africa, then the exporter shall, before the shipping, give bond with security as aforesaid, that the same,shall (the danger of the seas and enemies excepted) be exported to and landed in such place for which the same are entered,and that the same shall not be carried to any other place,or relanded in Great Britain, or the islands aforesaid, and such bonds shall not be discharged, until proof is made by the oath of the person having charge of the ship during the voyage, that the said spirits were fairly landed, and at the time of being landed were of the same quality as when shipped, and that no part thereof had been wilfully diminished, or relanded in Great Britain,orthe said islands, and by the oath of the merchant exporter, if living, that to the best of his knowledge and belief, the said spirits had been disposed of, at the place mentioned in the oath made by the master, which proof as to the spirits exported to Africa, shall be made with in eighteen months from the date of each bond, and as to spirits exported to Asia, within three years; and in case no such certificates be produced, or proof made within the times before menoned, the commissioners may cause such bonds to be put in

suit, unless they find cause to forbear the same. 2 Geo. 3. c. 5. 8. 21. 33 Geo. 2. c. 9. s. 5. 42 Geo. 3. c. 93. s. 12.

And until such bonds shall be entered into by the exporter, the distiller, from whose warehouse such spirits were sent, shall be charged with double duties; and shall not be discharged until such bond shall be entered into. 2 Geo. 3. c. 5. s. 21. 42 Geo. 3. c. 93. s. 12.

And if any person shall knowingly grant any false certificate,or counterfeit, erase, or alter any oath or certificate, or knowing. ly publish or make use thereof, he shall forfeit 500l. to be reco vered in any court of record at Westminster, one moiety to his majesty, and the other to him who will sue; and the oath or certificate falsified, shall be of no effect. 33 Geo. 2. c. 9. s. 12. And in case any such spirits be not really shipped and exported (the danger of the seas and enemies excepted) or being entered as merchandise for exportation, or shipped as stores, be landed again in Great Britain, or the islands of Guernsey, Jersey, Alderney, Sark, or Man, uuless in case of distress to save the goods from perishing (to be made known to the officers of excise, and customs in the port) not only all such spirits and the casks shall be forfeited, but also the person who brings or causes such spirits to be relanded, or assists therein, or to whose hands the same knowingly come, or by whose privity or direction the said spirits are so relanded, shall forfeit double the amount of the bounty, and also the casks and packages, together with the vessels and boats, and all the horses or other cattle and carriages made use of in the landing or conveyance of the same, which may be seized by any officer of customs or excise: and if any master, or other person belonging to any ship, shall assist in, or counive at the fraudulent landing of any such spirits, he (over all other penalties) shall suffer imprisonment for six months; and in case the package be altered after the shipping, and before the arrival of the ship at the port of discharge, the master shall forfeit 100/. 33 Geo. 2. c. 9. s. 12.

DISTILLING

FOR EXPORTA

TION.

Scotland.

The exporter of spirits, made for exportation from England Manner of ex to Scotland, shall immediately after the shipping the same, give portation to bond, with sufficient security, in 10s. per gallon, that the same shall (the danger of the seas and enemies excepted) be shipped and exported to the port intended, and not carried to any other place whatsoever; and if the same, or any part thereof, shall be so unshipped, then, above the penalty of the bond, all such spirits, or the value thereof, shall be forfeited; and seized by any officer of excise. 28 Geo. 3. c. 46. s. 54.

But such bonds shall be discharged, upon the production of a certificate under the hands and seals of two commissioners, testifying the landing thereof, to be made to the officer of the port from whence exported, within six months from the date of such bond, or such bonds shall be discharged, upon proof that such spirits were taken by enemies, or perished in the sca, or by fire,

DISTILLING

And no spirits whether raw or rectified, or compounded, FOR EXPORTA- made in England, shall be removed to Scotland by land carriage, TION. nor any spirits made in England, be imported into Scotland, in How such spi- any vessel less than seventy tons, or in any cask, which shall rits are to be not contain one hundred gallons, on forfeiture of all such spirits, imported from together with the casks, and the vessels, horses, cattle, and caror to Scotland riages, which shall be seized by any officer. s. 59.

At what

strength.

Not without permit.

Entry of Scotch spirits on inportation.

And no spirits made in England shall be imported into Scotland of a strength exceeding one to ten over proof, nor shall any spirits made in Scotland be imported into England exceeding 3 per cent. over the strength of one to ten over proof, on pain of forfeiture of such spirits, together with the casks; and such spirits, casks, and packages, shall be seized by any officer. s. 60.

And such spirits shall be acccompanied with a permit, or in default thereof, shall with the casks be forfeited and seized by any officer; but the same shall not be liable to seizure, on account of any small difference in the gauge at the time of their arrival in port, if proved to have been occasioned by accident and with. out fraud, s. 61.

And the commissioners in Scotland shall, within one month after granting any permit, transmit the counterpart to the commissioners in England, that some officer may checque the said permit, and also upon the removal of such spirits, a duplicate of the clearance shall be transmitted to the officers of customs, at the port in England, where such spirits are intended to be landed, who are to compare the same with the spirits, on their ar. rival, s. 62.

And every dealer, rectifier, or compounder, after receiving spirits from Scotland, shall within twenty-four hours after re ceipt thereof, give notice to the officer, who is within twenty. four hours after to attend to see such spirits reduced to the strength, provided by the act for rectified or compounded spirits, and if he do not at the request of the officer reduce them, such spirits shall be seized and forfeited. 26 Geo. 3. c. 73. s. 40. And the proprietor, importer, or consignee of spirits made in Scotland, and imported from thence into England, within twenty days after the arrival of the vessel, shall make entry thereof with the collector of the port, and pay the import duties of ex cise, and land the same, on forfeiture of such spirits, together with the casks and packages, which shall be seized by any of ficer; and the commissioners iu England shall cause such spi. rits to be publicly sold to the best bidder, at such places as they think proper, towards satisfying the duties; and the overplus, if any, shall be applied for the benefit of the officer who shall seize; but if the money arising from such sale shall not be suf ficient to satisfy, or shall barely satisfy the import duties, then the officers shall be rewarded in such manner, as the commissioners think proper; not exceeding 1s. per gallon, in lieu of all other allowances. 28 Geo. 3. c. 46. s. 57.

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Bounty on the

And for the encouragement of the exportation of spirits from DISTILLING corn, there shall for every ton of spirits made in Great Britain FOR EXPORTA. from corn, which shall be exported as merchandise beyond the seas, oath being made before two commissioners or justices, that the same were made from corn under this act, and not mixed exportation of with other materials, except what were necessary for rectifying; British spirits and that since the making thereof the same have been secured in made from corn a warehouse according to this act; and that the same are to be to foreign exported for merchandize to be spent beyond the seas; and parts, upon producing a certificate, under the hand of the officers for the port, of the quantities shipped, and that the same were shipped in the presence of such officer, the distiller shall be paid by the commissioners, or their collector for the port where such spirits shall be shipped, the bounty of 31. 12s. 2 Geo. 3. c. 5. $.20, also 27 Geo. 3. c. 13.

33

But no bounty shall be paid for any spirits exported as merchandise in any cask which contains less than one hundred gal. lons, or in any vessel of less burthen than one hundred tons. Geo. 2. c. 9. s. 8.-Except to Africa and Newfoundland, into which places they may be exported in vessels not of less burthen than seventy tons. 6 Geo. 3. c. 46. s. 9.

as stores.

And the same allowances shall be made, on spirits shipped as Spirits shipped stores to be spent on shipboard, as on their being shipped as merchandise, on giving five days notice thereof to the commis. sioners of excise, or whom they shall appoint, mentioning therein the destination of the voyage, the tonnage of the ship, and the number of mariners intended to be employed; which said commissioners or persons appointed by them, shall ascertain the quantity of such spirits, which shall be shipped on board such vessel as stores, and for which allowances shall be made, and the size and marks of the casks in which such spirits shall be shipped. 33 Geo. 2. c. 9. s. 7.

But no allowance shall be made for spirits shipped as stores in any vessel of less burthen than 100 tons. s. 16.

And spirits shipped for stores, shall, during the time the vessel is within the limits of any port of this kingdom, be openly stowed and kept, so that the officers may examine the same, on pain of forfeiting double duty, which shall be charged by the officers, according to the wort, from whence such spirits were made, would have been charged with, if made for home consump tion, reckoning 100 gallons of wort for every 24 gallons of such spirits, which charge shall be paid by the master. 2 Geo. 3. c. 5. 21. 42 Geo. 3. c. 93. s. 12.

If any distiller, rectifier, or compounder, or dealer in spirits, Obstructing of or any workman or servant belonging to them, shall assault, ficers. or hinder any officer in the execution of any act relating to such persons, he shall (except in cases where other penalties are provided) forfeit two hundred pounds. 28 Geo. 3. c. 46, s. 78.

Recovery of penalties.

How seizures of

All fines and forfeitures (not otherwise directed) may be re covered or mitigated by law of excise, or in any court of record at Westminster, and applied one moiety to his majesty, and the other to him who shall inform. 7 & 8 Will. 3. c. 30. s. 29. 8 & 9 Will. 3. c. 19, s. 12. 10 & 11 Will. 3. c. 4. s. 8. 3 Geo. 1. c. 4. s. 17. 24 Geo. 2. c. 40, s. 33. 33 Geo. 2. c. 9. s.19. 2 Geo. 3. c. 5. s. 24. 12 Geo. 3. c. 46. s. 19. 14 Geo. 3. c.73. s. 14. 19 Geo. 3. c. 50. s. 11. 21 Geo. 3. c. 55, Geo. 3. c. 70. s. 36. 26 Geo. 3 c. 46 s. 82. 42 Geo. 3. c. 93. 45 Geo. 3. c. 100. s. 16.

c. 73. s. 71.

s. 46. 23 28 Geo. 3,

43 Geo. 3.

c. 69. s. 4.

But no common brewer of ale or beer, or innkeeper, or dis tiller, or other dealer in spirituous liquors, or person interested in any of the said trades, shall act as a justice of peace, in any matter relating to the distillers, or makers of low wines or spirits for sale, or to the duty imposed thereon, 24 Geo. 2. c. 40. s. 22.

And where any brandy, arrack, rum, spirits, or strong spirits are to be waters, British or foreign, shall be seized as forfeited by any determined, officer of either the customs or excise, all such seizures (except where made for unlawful importation, and the whole quantity at one time for that cause seized, doth exceed sixty-three gal Ions) shall in a summary way be heard and determined, if made within the limits of the chief excise office, by the commission. ers of excise; and if without the limits of the said excise office, before two justices of peace, residing near the place where such seizure shall be made: which commissioners and justices shall cause the persons, in whose custody such spirits were found, to be summoned to appear before them, and upon their appearance, or default, to examine into the cause of the seizure, and give judgment, and to issue out their warrants for sale; and such judgment shall be final, and not liable to appeal, or to be removed by certiorari. 6 Geo. 1. c. 21. s. 20.

and conderned.

And where any such spirits (except as before) shall be seized as forfeited, and no person within twenty days after, shall appear to the officer, who made such seizure, to claim the same, then, if such seizure be made within the limits of the chief office, the officer may, after the expiration of twenty days, cause notice in writing, signed by the solicitor of excise, to be affixed at the Royal Exchange, signifying the day and the time of the day, that the commissioners will proceed to hear the mat ter, and to the condemnation. And if such seizure be made, out of the limits of the chief office, the officers may after the expiration of twenty days cause public notice to be given by proclamation at the next market town, to the place of seizure, on the next market day, after the expiration of the said twenty days, of the day and place when and where the justices will proceed to hear the matter, and to the condem nation. In which cases the said commissioners and justices aro respectively to proceed to examine into the cause of such