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Bistitlin* ^e spirits shall be shipped, shall give bond in double the ralut

Tob nro«iA. of the spirits, (anddouble the duties, which the wort from whencs

Toy. 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. !)3. s. 12.) that the same shall (the danger of the seas and encmiei 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. *. 21. 42 Geo. 3. c. 93. *. 12.

And such bonds shall not be discharged until a certifioata be produced under the hand and seal of the collector, comptrol. ler,or surveyor of the customs,or other chief officer of the port in 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 chargs of the ship had made oath before him, that the said spirits and •very 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 jiart of such spirits had been wilfully or fraudulently diminished, relauded, or unshipped since the exportation, and until oath be made before the commissioners iu 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 iu the certificate ; and the condition of all such bonds for the exportation 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, beforethe shipping, give bond with security as aforesaid,thatthe 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 bad been wilfully diminished,or relanded mGrcat Brituin,orthc said islands, and by the oath ol'tho merchant exporter, if living, that to the bust 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 within eighteen months from the date of each bond, and as to spirits exported to Asia, within three years ; and incase no such certificates be produced, or proof made within the times before menliouod, the commissioners, may came sucit bonds to be put iu liiit, unless they find cause to forbear the same. 2 Geo. 3. «. 5. »'»".nm) ». 21. 33 Geo. 2. c. 9. *. 5. 42 Geo. 3. c. 93.*. 12. '°* '""''>'"*

And until such bonds shall be entered into by the exporter,'

the distiller, front 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 Geu. 3. c. 5. s. 21. 42 Geo. 3. c93. s. 12.

And ifany person shall knowingly grant any false ce.rfificate,or counterfeit, erasc^ or alter any oath or certificate, or knowing. ly publish or make use thereof, he shall forfeit 500/. to be recovered 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. e. 9. s. 12. Andincase any such spirits bo not really shipped and exportWjlliedinger of the seas and enemies excepted) or being enter. Mis merchandise for exportation, or shipped as stores, ba lauded ajain in Great Britain, or the islands of Guernsey, Jer. K$\ Alderncy, bark, or Man, unless in case of distress to save toe goods from perishing (to ba made known to the officers of eicisc, andcustoms-in the port) not only all such spirits and the casks shall be forfeited, but also the person whobrings or causes inch spirits to be relanded, or assists therein, or to whose hands 'lie same knowingly come, or by whose privity or direction the Md spirits arc so relanded, shall forfeit double the amount of toe bounty, and also the casks and packages, together with the 'esscls and boats, and all the horses or other cattle and carriages Moe use of in the landing or conveyance of the same, which "ay be seized by any officer of customs or excise: and if any mas*«, Or other person belonging to any ship, shall assist in, or couaheat the fraudulent landing of any such spirits, he (over all other penalties) shall suffer imprisonment for six months; and )ii case the package be altered after the shipping, and before 'be arrival of the ship at the port of discharge, the master shall forfeit K;o/. 3? Geo. 2. ft 9. s. 12.

Ihe exporter of .spirits, made for exportation from England Manner of ex to Scotland, shall immediately after the shipping the same, give P<">»tinn «• ■""id, with sufficient security, in 10*. pergallon, that the same Scu"*nd* ihall (the danger 0f jne Si;as an(j enemies excepted) be shipped lnd exported to the port intended, and not carried to any other place whatsoever ; and if the same, or any part thereof', "all be so unshipped, then, above the penalty of the bond, all • such spirits, or the value thereof, shall he forfeited; and seized °)*oy officer of excise. 28 Geo. 3. c 46. *. 84.

"ot such bonds shall be discharged, upon the production of * certificate under the hands and seals of two commissioners, Mtifying the landing thereof, to be made to the officer of tho Port from whence exported, within six mourhs from the date of s"(Auon<l,orsuch bonds shall be discharged,upon proof that such •P'niiWBKj taken by eaeiuies, er perithed in the sea, or by fire,

DiiTJiiiwa And no spirits whether raw or rectified, or compounded, »ob Export*- „,atje ;n England,shdl\ be removed to Scotland by land carriage,

Tlow- nor any spirits made in England, be imported into Scotland, in

H w i 5 i- any Tessel 1C8S tnan seventy tons, or in any cask, which shall riisare to be not contain one hundred gallons, on forfeiture of all such spirits, imponcd from together with the casks, and the vessels, horses, cattle, and caror to Scotland riages, which shall be seized by any officer. *. 59. At what And no spirits made in England shall be imported into

strength. Scotland of a strength exceeding one to ten over prcof, 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. *. 60.

And such spirits shall be acccompanied with a permit, or in

Not without permit.

default thereof, shall with the casks bo 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 «i; ■• out fraud, t. 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 checquc 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 arc 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 withiu twenty-four hours after receipt thereof, give notice to the officer, who is within twentyfour hours after to attetid 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 thorn, such spirits shall be seized and forfeited. 26 Geo. 3. c. 73. s. 40. Entry of Scotch And the proprietor, importer, or consignee ot spirits made in •piriu on tin- Scotland, and imported from thence into England,within twenty portation. j^g j^r the arrival of the vessel, shall make entry thereof

with the collector of the port, and pay the import duties of excise, and land the same, on forfeiture of such spirits, together with the casks and packages, which shall be seized by any officer ; and the commissioners in England shall cause such spi. rits to be publicly sold to the best bidder, at such places as thty 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 sufficient to satisfy, or shall barely satisfy the import duties, then the officers shall be rewarded in such manner, as the commissioners think proper; not exceedingly, per gallon, in lieu of all other allowances. 28 Geo. 3. t. 46. t. 57.

And for the encouragement of the exportation of spirits from Distilli No torn, there shall for every ton of spirits made in Great Britain *OB "from A. from corn, which shall be exported at merchandise beyond the TI0M' seas, oath being made before two commissioners or justices, that the same were made from corn mul -r this act, and not mixed ^"untv °" liie with other materials, except what were necessary for rectifying; Bri'i?sli\p<^its'> sod that since the making thereof the same, have been secured in made from cum awarehouse according to this act; and that the same are to bo to ,0"iga Hported for merchandize to be spent beyond the seas ; and p*rU" 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 hy thecommissioners, or their collector for the port where such "piribshall be shipped, the bounty of 31. 12*. 2 Geo. 3. c. 5. *JO,also27Geo. 3. c. 13.

Butno bounty shall be paid for any spirits exported as mercfiamlise in any cask which contains less than one hundred g.ilkoSjOrinany vessel of less bartlien than ooehundrt-d tons. 33 foo. 2. c. 9. *. 8.—Except to Africa and Newfoundland, into which places they maybe exported in vessels notof less burthen than seventy tons. 6 Geo. 3. c. 46. *. 9.

And the same allowances shall be made, on spirits shipped as Spirits shipped *>re»to be spent on shipboard, as on their being shipped as ,s,turto■wchandise, on giving five days notice thereof to the commis. waers of excise, or whom they shall appoint, mentioning there. «i the destination of the voyage, the tonnage of the ship, and fte number of mariners intended to be employed; which said (OMussioncrs or persons appointed by them, shall ascertain the quality of such spirits, which shall be shipped on board such read as stores, and for which allowances shall be made, and the size and marks of the casks in which such spirits shall be ^PPecL 33 Geo. 2. r. 9. s. 7.

But no allowance shall he made for spirits shipped as store* in»ny vessel of less burthen than~100 tons. s. 16.

And spirits shipped for stores, shall, during the time the vol•d is within the limits of any port of this kingdom, be openly •towed and kept, so that the officers may examine the same, on piin of forfeiting double duty, which shall be charged by the officers, according to the wort, from whence such spirits were ffladcjwould have been charged with, if made for homeconsump. tioo, reckoning lcO gatlonsof wort for every 2-1 gallons of such •pints, which charge shall be paid by the master. 2 Geo. 3. c. 5, Ml. 42 Geo. 3. c. 93. *. 12. .

If any distiller, rectifier, or compounder, or dealer in spirits, obstructin* of. wsny workman or servant belonging to them, shall assault, fictrs. w hinder any officer in the execution of any act relating to such Persons, he shall (except in cases where other penalties are funded) forfeit two hundred pounds. 28 Geo. 3. «.46. s. 78,

Recovery of

BCluluea.

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. *. 29. 8 & 9 Witt. 3. c. 19. s. 12. 10& 11 Will. 3..C. 4. *• 8. 3 Geo. 1. c. 4. *. 17. 24 Geo. 2. c. 40. s. 33. 33 Geo. 2. c. 9. *.19. 2 Geo. 3. c. 5. s. 24. 12 Geo. 3. c. 46. *. 19. 11 Geo. 3. c.73. #. 14. 19 Geo. 3. c. 50. s. 11. 21 Geo. 3. c. 55. s. 48. 2S Geo. 3. c. 70. s. 30. 20 Geo. 3 c. 73. s. 71. 28 Geo. 3, < c. 46 s. 82. 42 6eo. 3. c. 93. 43 Geo.u 3. c. 69. *. 4.

45 Geo. 3. c. 100. s. 16.

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. Howseisurcsof And where any brandy, arrack, rum, spirits, or strong •pirns are to Le 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 ca;ise seized, cloth exceed sixty-threo gallons) shall in a summary way be heard aud determined, if made within the limits of the chief excise office, by the commissioners of excise; and if without the limits of the said excise office, before two justices of peace, residing near the placo 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. *. 20.

And where any such spirits (except as before) shall he 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 (he 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 matter, and to the condemnation. And if such seizure be made, out of the. hunts 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 condemnation. In which cases the said commissioners and justice* gra respectively to proceed to examine into the cause of iucj|

and eim derailed.

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