26 G. 3. c. 73. Casks to be marked and gauged.

To be filled up, that an account may be taken.

R. v. Sikes.

7 T. R. 56.

Denomination of spirits.

30 G. 3. c. 37. Allowance for increase by water, &c.

Account of stock

of rectifiers and

compounders to

§ 38. All fixed casks used for keeping such British spirits shall be entered at the proper office of excise, and gauged, on pain of 100l. and forfeiture thereof, and all liquor contained therein: And moveable casks used for sending out or keeping such spirits shall have its full measure marked on some conspicuous part thereof; on pain of 501. for every default.

§ 39. Every distiller or rectifier shall, on 12 hours notice in writing from the officer, fill up his moveable casks that are not then full, (except one cask of each sort of spirits which may remain in ullage,) within such 12 hours, that an account of his stock may be taken; and shall separate the different sorts of spirits, and keep the same separate for six hours next after, to enable such officer to take an account with greater certainty; on pain of 1007.

After the duties of excise are charged on wash made for extracting spirits, by 26 G. 3. c. 73. § 69. if any part of the wash is lost by accident (as by bursting of the vessel) the manufacturer cannot be relieved from the respective proportion of the duty as for an overcharge. For the duty attaches as soon as the officer has gauged the wash, and ascertained the quantity, after which the commodity is at the entire tisk of the distiller; and this is so well understood, that it is frequently the subject of insurance against accidental losses. The very point in question was decided in favour of the crown by the Court of Exchequer, in Liptrapp's case, E. 34 G. 3. and it is a point of great importance to the revenue to have it ascertained, that when once the duty has attached upon any commodity, the public have no concern with any subsequent loss or deterioration to which it may be subject in the hands of the manufacturer. It was the policy of the law to establish this rule, in order to prevent the numerous frauds which were formerly practised.

By 26 G. 3. c. 73. § 44. all British spirits of the third extraction, or which have been twice distilled from low wines, and had flavour communicated thereto, shall be deemed British brandy; if no flavour has been communicated thereto, the same shall be deemed rectified British spirits. And if of the second extraction, or once distilled from low wines, the same shall be deemed raw British spirits. And all British spirits distilled with juniper berries, carraway seeds anise seeds, or other seeds or ingredients used in the compounding of spirits, shall be deemed British compounds. And all British spirits of a greater strength than one to two over hydrometer proof shall be deemed spirits of wine.

By 30 G. 3. c. 37. § 2. and for making unto rectifiers and compounders an allowance for that increase by water, sugar, syrup, or fruit, which is necessary to render their spirits fit for consumption, there shall be allowed permits for sending out any number of gallons not exceeding the rate of 150 gallons of British brandy, reetified British spirits, or compounds, for every 100 gallons of raw British spirits received from any distiller (not being a rectifier) of the strength of one to ten over hydrometer proof, or which they have made at that strength.

§ 3. The officers shall take an account of the stock of rectifiers and compounders every three months at least; and if any increase in quantity shall be found, unless received by permit, at the be taken every strength aforesaid, with the allowance of 50 gallons on every 100 gallons so made or received, computed at the strength of one in 3 under hydrometer proof, a quantity equal to the quantity so found

three mouths.

ΤΟ

in excess shall be forfeited, and may be seized; and such person 30 G. 3. c. 37. shall also forfeit 501.

66. If any rectifier or compounder shall sell or send out any Strength of British spirits or compounds of a greater strength than one in five spirits to be sent under hydrometer proof, the same shall be forfeited, and treble out. the value thereof, or 501. in the whole, at the option of the person who shall sue; and the same may be seized, together with the casks and vessels containing the same.

By 4 Ann. c. 12. § 4. the officer may keep an account of the several sorts of wash which shall be found by him in the hands of a distiller, and upon any decrease of such wash brewed or made from malted corn, or corn unmalted, may charge -such distiller with so much low wines or spirits of the first extraction as onefourth part of the same wash so decreased shall amount unto, and also with so much proof-spirits or spirits of the second extraction, as three-fifth parts of the said low wines so charged shall amount unto; and also upon any decrease of wash made from cyder or perry may charge such distiller, upon whom such decrease shall be found with so much low wines or spirits of the first extraction as onefifth part of the same wash so decreased shall amount unto; and likewise with so much proof spirits, or spirits of the second extraction, as one-half part of the same low wines or spirits of the second extraction shall amount unto.

By 42 G. 3. c. 93. § 11. it shall be lawful for the officers of excise to gauge and take account of all wash, and other liquor or materials, prepared or preparing for extracting of low wines or spirits in England; and if any officer shall find any deficiency in the gauge, he shall charge the distiller with the duty on a quantity of fermented wort, wash, cyder, perry, or other wash or liquor of the same kind of materials as the said wash, liquor, or other materials consisted of, or was prepared from, equal to the quantity so deficient, and the distiller shall pay the same accordingly. By 49 G. 3. c. 24. all spent wash re-distilled shall be charged with the duty under regulations of existing laws.

By 23 G. 3. c. 70. § 19. every rectifier and compounder shall take off the head of each still, as soon as the same shall have done working; the same shall not be put on, until the still shall be again charged and ready to work; nor until the officer shall have examined the quality of the spirits then in the still; on pain of forfeiting 1001.

By 19 G. 3. c. 50. § 4. every person who shall distil low wines or spirits shall every week make a true entry in writing at the next office of excise within the limits of which the same are distilled, of all the wash by him used for the making low wines and spirits, within such week, on pain of forfeiting 101.

§ 5. Every distiller who shall not pay within a week after he shall have made, or ought to have made his entry as aforesaid, shall pay double the value of the duty.

By 7 & 8 W. c. 30. § 15. no distiller shall deliver or carry out any low wines, spirits, or aqua vitæ, to any of their customers in cask, or by the gallon, without notice thereof first given to the officer of excise, unless from Sept. 29, to Mar. 25, yearly, between five in the morning and eight in the evening,.and from Mar. 25, to Sept. 29, yearly, between three in the morning, and nine in the evening, on pain of 101.

4 Ann. c. 12. Officer to charge

for materials missing.

42 G. 3.

93.

If officer, after taking account of

wash, &c. preparing for extracting spirits in England, shall find any deficharge the disciency, he shall

tiller with duty, or a quantity of wash equal to deficiency.

23 G. 3. c. 70. When the still has done working, the head shall be taken off.

19 G. 3. c. 50. Entry and payment of the

duties.

30.

7 & 8 W. Carrying out of

the still-house.

26 G. 3. c. 73. Permit for removal.

§ 43.

Mixed spirits

above four gallons, not to be

sent out.

By 26 G. 3. c. 73. § 41. 42. all permits for removing British spirits, for home consumption, shall correspond with the request notes, and shall be delivered with such spirits to the buyer, on forfeiture of the same to such buyer, and double the price thereof agreed for including the duties; and such buyer may be admitted to prove that such spirits were delivered without a lawful permit : But if it shall appear at the hearing that the seller took out a permit to remove such spirits to such buyer, and had a suitable decrease, the same shall be adjudged to have been sent out and delivered with a lawful permit.-Provided that no buyer shall avail himself of such forfeiture, unless complaint is made within 14 days after the delivery of the spirits.

§ 57. No person shall send out any British spirits mixed with foreign spirits, above the quantity of four gallons, on pain of for feiting 50%.

§ 45. If any distiller, maker, rectifier, compounder, or retailer Fraudulently of spirits, shall be convicted before the commissioners, or one justice, making or receiving spirits of fraudulently making or having in his possession any spirits, either without a permit. British or foreign, without having received a legal permit with the same, and that such offence was knowingly and wilfully committed, which must be set forth in the conviction; every such offender (over and besides all other penalties) shall forfeit his license, and the same shall be void, and no new license shall be granted to him for one month.

26 G. 3. c. 77. Persons having British spirits in their possession which have not been charged with the duty.

26 G. 3. c. 73. Times in which spirits are to be received, and

size of the casks.

57 G. 3. c. 123.

By 26 G. 3. c. 77. § 10. 11. if any person shall knowingly receive, buy, or have in his possession, any British spirits after the same have been removed from the place where made, and where they ought to have been charged with the duty, before the said duty hath been charged, (except such as have been condemned as forfeited) whether he claim any property or interest therein or not, shall forfeit the same, and treble the value thereof, to be estimated at the best price the like sort shall then bear in London.

By 26 G. 3. c. 73. § 46. no maker or rectifier shall receive into his custody any raw British spirits in any cask less than 100 gallons; and no distiller or rectifier, or dealer in spirits, shall receive any British brandy, compounds, raw spirits, or spirits of wine, but between five in the morning and seven in the evening, from 25th March to 29th Sept. inclusive; and between seven in the morning and six in the evening from 30th Sept. to 25th March inclusive; on forfeiture thereof, and also the casks, which may be seized and also

501.

By 57 G. 3. c. 123. § 12. no distiller or rectifier in England, receiving any spirits, not being foreign spirits, into his custody, shall break bulk or draw off any part thereof, or add water or any thing thereto, or alter the same, or open any cask, or alter any package containing such spirits, or the spirits therein removed, until the officer of excise shall have taken an account of the strength and quantity thereof; and every such distiller and rectifier shall, on the receipt of such spirits, give notice thereof to his surveying officer, and deliver to him the permit received with such spirits, whereupon the officer shall attend and take account of the strength and quantity; and if any distiller or rectifier shall fail to give such notice, or deliver such permit, or otherwise act contrary to these regulations, unless the officer shall not attend within three hours after receiving the notice, such spirits, or a quantity equal thereto, shall be forfeited,

and may be seized by any officer of Excise, and the distiller or rectifier offending shall forfeit 5001.

(c.) Spirits made in England for exportation, or to be shipped as stores, or carried coastwise.

By 2 G. 3. c. 5. § 15. every distiller intending to make or distil spirits for exportation shall, four days at the least before he shall begin to brew any corn or grain, or to mix any other materials for the making of wash, to be distilled into low wines, in order to extract spirits for exportation, make a particular entry at the next office of excise, of every still, copper, ton, wash-batch, cask, or other vessel, which he shall make use of for the brewing, distilling, working, making, laying, or keeping any worts, wash, low wines, or spirits; and also of the casks or vessels which he shall make use of for the brewing, holding, or keeping of the after-running or feints from the second extraction which shall from time to time be drawn from every such still; and also of every workhouse, stillhouse, storehouse, warehouse, or other place, by him used for the preparing, distilling, or keeping wash, low wines, or spirits; and in such entry shall insert the day when he intends to begin first to brew any corn or grain, or to mix any other materials for the making of wash, to be distilled into low wines, in order to extract spirits for exportation; and shall afterwards from time to time during the continuance of such entry give or leave notice in writing at the said office of excise, or with the officer for the division, four hours at least before he shall begin any such subsequent brewing or mixing, and shall insert in such notice the hour when he intends to begin; and shall also from time to time during the continuance of such entry give or leave notice in writing at the said office of excise or with the said officer, four hours at least before any wash is pumped up or otherwise conveyed into the still, and shall insert in such notice the hour when he intends to begin; on pain of 1001. for every offence. And if after such entry so made, he shall not begin and proceed to brew or mix his materials as aforesaid, on the day mentioned in such entry, or within four hours afterwards; or having given such notice, shall not begin and proceed in such operations at the hour and time mentioned in such notice, or in two hours afterwards, such notice shall be void; and if he shall proceed without fresh entry or notice respectively, he shall forfeit the like sum of 1001.

§ 16. Provided that nothing herein shall extend to permit or authorize any distiller to give notice or make entry of his intention to make spirits for exportation, whose wash-still will not contain 1600 gallons, and the spirit or low wine-still 800 gallons.

§ 16. Neither shall any distiller be permitted to distil spirits for exportation, although he may have made entry as aforesaid, unless he shall actually have distilled into spirits all the wash and low wines in his custody for making of spirits for home consumption, at least 48 hours before the day mentioned in such entry.

§ 17. Provided, that when any distillers hall be desirous of distilling any spirits for home consumption, and shall have actually distilled into spirits all the wash, low wines, and feints in his possession for the making of spirits for exportation, and such spirits shall be locked up in the warehouse as hereinafter is directed; he may withdraw his entry for exportation, and be at liberty to make a fresh and

2 G. 3. c. 5.

Entry of houses

and vessels for making spirits

for exportation.

Entry for expor tation may be withdrawn, and an entry made

for home consumption.

2 G. 3. c. 5.

Manner of making and warehousing for exportation.

Spirits may be sent by maker for exportation to other distiller, on bond being first given.

like entry for making spirits for home consumption and after six days from such entry made, he may begin to brew or mix materials for wash to be distilled into spirits for home consumption; and if he shall begin contrary hereunto, he shall forfeit 2001.

§ 18. No wash brewed or mixed for extracting spirits for exportation shall be pumped into the still, or otherwise removed from the back or vessel wherein the same was fermented, but in the presence of an officer; and such distiller shall draw off his low wines immediately from the still into entered vessels, and continue them therein, so that the officers may take a true gauge of them; and such distiller shall provide a proper cask, which shall be duly entered and gauged, into which the spirits shall immediately run from the still, which cask shall be sufficient to contain the whole produce of spirits to be extracted from each still when made up to the proper strength; and when the whole quantity of spirits shall be collected therein from each still, the saine shall immediately be made up in the presence of the officer, to the strength of one to six under hydrometer proof; and a true gauge of such spirits so made up shall then be taken by the officer. And the said spirits shall immediately afterwards be put into casks, and secured in the presence of the officer in a warehouse provided by the distiller, and duly entered at the proper office of excise, wherein no spirits for home consumption shall be put; and such warehouse shall be secured to the satisfaction of the surveyor or supervisor signified under his hand; and shall be secured under three locks, one of which to be provided, and the key of it kept by the distiller, and the other two by the surveyor, supervisor, or officer, at the expence of the distiller; one of the keys to be kept by the surveyor or supervisor, and the other by the officer, until the spirits be delivered out for rectification or exportation. And if any distiller for exportation shall act contrary to these directions, or shall obstruct the officer in gauging, or in taking samples, or in trying the proof of the spirits (which gauges, samples, and trials of proof the officers shall make as often as the commissioners shall direct ; the samples to be returned when the commissioners shall find it expedient to give directions for that purpose), 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 between the warehouse for exportation and any adjoining place, or make any addition to or any way alter the same, without notice to the supervisor and his consent in writing first had; or shall remove any of the said spirits from the locked warehouse to any other warehouse for exportation, before the same shall be taken out for immediate rectification or exportation; or shall remove or conceal, or suffer to be removed or concealed, any wash or low wines for making spirits for exportation, or any such spirits, whether raw or rectified, either before the same are put into the warehouse or afterwards; he shall in every such case forfeit 5001.

§ 19. But this shall not hinder any maker of spirits for exportation from sending such spirits out of his locked warehouse to any other distiller; provided such maker and distiller give bond in double value of the spirits, aud double duty which they would have been liable to if made for home consumption, for the due exportation thereof, within three months; and provided leave in writing be obtained from the commissioners; and four hours' notice thereof