Relief in cases

of overcharg ing.

Also if any maker or retailer of cyder, shall on request by the gager, in the day-time, or if by night in presence of a constable, refuse to permit him to enter his house, storehouse, or other place used by him, and to take account of such cyder, he shall forfeit 15. s. 17.

And it is further provided by 4 Geo. 1. c. 3, That every dealer in cyder or perry, and person receiving the same into his custody, shall be chargeable with the duties, unless they make it appear either that such cyder and perry was made of fruit of their own growth, and not of bought fruit, or that the duties were duly charged or paid; and if any such dealer or person aforesaid, upon request made by the officer in the daytime, shall not permit such officer to enter into all cellars, storehouses, or other places used by such persons, and by gaging or otherwise to take account of all cyder and perry there found, such persons shall forfeit 201. s. 11.

And the commissioners of excise or appeals, or justices of peace, upon complaint made of any overcharge returned by the gagers, shall hear and determine such complaints, and examine witnesses upon oath, and by due proof discharge (1) the retailer of so much as shall be made out before them. 1 Will. & Mar. sess. 1. c. 24. s. 13.

(I) Form of a warrant to return an overcharge of duty.

Monmouthshire

to wit.

To the collector of excise of and for the collection in the said county for the

time being.

COMPLAINT having been made upon oath before us,FJ and SJ,esqrs. two of his majesty's justices of the peace, in and for the said county of M,by C C of

of

that on the

day the said C C did enter, as chargeable with duties of excise.six hogsheads of cyder, computed to contain 63 gallons each; and that he the said CC paid duty for the sume, amounting according to such computation, to the sum of ―l. which, said six hogsheads by the gage of EO,officer of excise,afterwards appeared to contain no more than gallons of cyder, whereby he the said CC hath entered and paid duty for · gallons of cyder more than he was chargeable with. THESE are therefare to certify the same, and in his majesty's name to authorize and require you to repay to the said C C, the said sum of and for your so doing this shall be a sufficient warrant. Given under our hands and seals the

day of

And if such cyder or perry, having paid the duties, shall af terwards, by being unit for sale as such, be charged with the duties on vinegar; three commissioners of excise, or two jus tices, on proof thereof, shall discharge the duties thereon impos. ed as cyder. 6 Geo. 3. c. 14. s. 16.

And if any dealer or retailer, or any factor shall remove or Removing besend, or cause to be removed or sent, any cyder or perry, from fore duties the maker to the person buying or ordering the same, without charged. the duties having been first charged, and without a certificate to accompany the same, signed by the proper officer, signifying the quantity, the number of casks, and that the duties have been charged, he shall forfeit 50%. 6 Geo. 3. c. 14. s. 15.

duties.

And all such retailers of cyder and perry shall, on pain of Entry and pay 20s. once in every month make entries at the next office of ex. ment of the cise of all such perry and cyder, which they shall make or retail in that month, and also within a month after such entry clear off the duties, on pain of double duty. 12 Car. 2. c. 24. s. 29, 30, 31, 32.

The master of any ship, vessel, barge, or trow, in which Carrying coaste shall be put on board any cyder or perry, to be carried from wise. one part of this kingdom to another, shall within three days after his arrival at the port where it is to be delivered, give to the officer of excise a true account in writing of the whole quan, tity on board; distinguishing therein the names and abode of the persons by whom the same was put on board, and at what place, and to whom the same is consigned, and where to be de livered: and if the master neglect or refuse to give such account, or shall deliver any part of the cyder or perry by him taken on board at sea, or in any other place, except the place to which the same was consigned (accidents excepted) he shall forfeit 201. and such master shall, within twenty-one days after arrival at the place of delivery, land the same, on pain of forfeiting all which shall not be landed, which may be seized by the officer of excise, with the casks. 6 Geo. 3. c. 14. s. 8.

And if any person shall assault, resist, oppose, molest, or Resisting of hinder any officer in the seizing or securing thereof, or shall by ficers. force rescue the same after seized, or attempt so to do, or after seizure shall stave, break, destroy, or damage, any of the casks, he shall forfeit 40l. s. 17.

7. Glass.

Every glass maker shall pay for a licence for each and every Licence duty. glass house, the annual sum (43 Geo. 3. c. 69. Sch. A) of 10l.

For every cwt. of materials, or metal, or other preparations Duties on glass whatever, by what name soever called or known, made use of made in Great in Great Britain in the making of glass, there shall be paid by the maker the duties following:

Britain.

importation of glass from Ireland:

For every square foot, su- 39 and 40 45 Geo.3.]

perficial measure, of Irish plate

glass imported directly from
Ireland

For every cwt. of Irish flint enamel, stained paste, or phial glass, imported directly from Ireland

For every cwt, of Irish spread window glass, called broad glass,

Geo. 3. c. 30.

Total.

c. 67.

Sched. B.

Ο

2 20 1 1

03 34

imported directly from Ireland 0 8 1

For every cwt. of Irish win. dow glass, (not being spread glass) whether flashed or other.

wise manufactured, called crown

glass or German sheet glass,

0 4 0 0 12 1

imported directly from Ireland 1 9 9 0 9 10 1 19 7

For every cwt. of vessels made use of in chemical laboratories, and of garden glasses, and of all other vessels or utensils of common bottle metal manufactured in Ireland, common bottle metal excepted. (39 and 40 Geo. 3. c. 67, Sched. A.) 0 4 0 Bottles of common green glass the dozen quarts (39 and 40 Geo. 3. Sched. A,) and 45 Geo. 3. c. 30. s. 9,

For every cwt. of any sort of Irish glass, not before enu merated, (common green glass bottles, and vessels made use of in chemical laboratories, and garden glasses, and all other ressels of common bottle metal excepted) imported directly from Ireland

0.0

9

Total.

- 2 2 01 1 0 3 3 0

43 Geo.3.45 Geo.3.

And there shall be allowed upon the exportation thereof as merchandize to foreign parts, the following drawbacks: For every square foot superficial measure of plate glass made in Great Britain, from materials or metal, or other preparations, for which the duties in respect thereof shall have been paid

For every cwt. of flint glass, or enamel stained, or paste glass, or phials

For every cwt. of spread window glass, called broad glass

For every cwt. of all other window glass, not being spread glass, whether flashed or other. wise manufactured, and called crown glass or German sheet glass

For every cwt. of common bottles, not being phials, and of vessels made use of in chemi. ' cal laboratories, and of garden glasses, and of all other vessels of common bottle metal

c. 69.

c. 30.

Sched. C. Sched. C.

Total.

0 2 2 0 1 10 3 34

2 3 6 1 193 53

0 8 10 4 0 0 12 1

19 90 14 10 2 4 7

- 0 4 0

0 40%

Drawbacks.

Every person who shall make or manufacture any sort or Who shall he kind of glass or glass wares, by melting any metal, materials, deemed makere cullet, or old or broken glass, in any pot, crucible, or other of glass. utensil, shall be deemed to be a maker of glass. 45 Geo. 3. c. 30. &.10.

Makers of glass, And every maker of glass, before he shall begin to make before beginning to make it, any, or to mix or prepare any materials, shall make entry in to make entry writing of all workhouses, furnaces, pots, pot chambers, an of workhouses, nealing arches, warehouses, rooms, and other places, intended furnaces, &c. to be made use of for the making or keeping of glass, or for the

And give notice of their intention to manu

facture.

Four hours previous notice to be given of

intention to

heat any annealing arch.

No pot to be filled with metal till gauged by the officer,

on penalty of

501.

No fire to be

making or keeping of any pot for the making of glass, or for the keeping of materials mixed and prepared for the making of glass, at the next office of excise, on pain of forfeiting 2007. for every workhouse, furnace, pot, pot chamber, annealing arch, warehouse, room, or other place which he shall make use of, without having made such entry as aforesaid. 35 Geo. 3. c. 114. s. 1. 39 & 40 Geo. 3. c. 45. s. 1.

And he shall, 12 hours before he begins to fill any pot, give to the officer notice in writing, of the time when such filling is intended to be begun, with an account of the weight of the preparation in each pot, and the particular kind of glass to be made in each pot, on pain of forfeiting 501. every time such filling be begun,, without first giving such notice. 19 Geo. 2. c. 12. s. 7. 17 Geo. 3. c. 39. s. 32.

And if such filling be not begun pursuant to such notice, such notice shall be null and if after the expiration of the time mentioned, he shall begin to fill, without first giving a new notice, he shall incur the like penalty. 19 Geo. 2. c. 12. s. 8. And makers of glass shall, four hours next before the beginning to light any fire to heat their annealing arch, into which any pot shall have been placed, give to the officer a notice in writing, specifying the particular pot, with the true numbers marked thereon, on pain of forfeiting 201. 35 Geo. 3. c. 114. s. 3. 39 & 40 Geo. 3. c. 45. s. 3.

And no maker shall, after any pot shall have been placed in the furnace, begin to fill, until the officer shall have previously gaged such pot, after the same shall have been placed in the furnace, on pain to forfeit 501. 35 Geo. 3. c. 114. s. 4. 39 & 40 Geo. 3. c. 45. s. 4.

And no maker shall, during one quarter of an hour, after any stirred, &c. in officer shall have entered the glass house, and shall have for any furnace or bidden the same, stir or break up the fire, or add fresh fuel annealing arch, to obstruct the thereto, in any furnace or annealing arch, or wilfully raise any officer, on pe- smoke, or other offensive vapour, whereby the officer may be nalty of 1001. hindered in gaging or examining any pot, or in the examining the materials in any such pot, or in gaging the quantity of such materials, or in examining or counting the vessels, and if any maker shall, contrary hereto, stir up or break up the fire, or add fresh fuel thereto, or wilfully raise any such smoke or other offensive vapour, he shall forfeit 100%. 35 Geo. 3. c. 114. s. 5. 39 & 40 Geo. 3. c. 45. s. 5.

Officers may

And the officers of excise may at all times unstop any pot, nstop pots to containing any preparation for the making of glass, for the purpose of inspecting, examining, gaging, or taking account

guage materials