33 G. 2. c. 9. Additional drawback on British made spirits exported, and shipped as stores. Such spirits shipped as stores, being re-landed. 2 G. 3. c. 5. 42 G. 3. c. 93. All spirits ship ped for stores shall be openly stowed, &c. And by the 33 G. 2. c. 9. § 7. there was to be an additional drawback of 24l. 10s. a ton, on all British made spirits exported: oath being made before two commissioners of excise, or justices of the peace, that the duties were paid, and that the same were to be exported for merchandize to be spent beyond the seas. § 8. No drawbacks shall be allowed for any British made spirits, exported as merchandize in any cask containing less than 100 gal. lons, or in any vessel of less burden than 100 tons, except (by 6 G. 3. c. 46. § 9.) to Africa and Newfoundland, unto which places they may be exported as merchandize in vessels not less than 70 tons. By 33 G. 2. c. 9. § 7. the same drawbacks and allowances shall be made on British made spirits shipped as stores, or spent on shipboard, on giving five days notice thereof to the commissioners of excise or to 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 person appointed by them, shall ascertain the quantity of such spirits which shall be shipped on board such vessel as stores, and the size and marks of the casks in which such spirits shall be shipped, And on oath being made before one commissioner or justice of the peace, or other person authorized by the commissioners, that the duties are paid, and that the same are to be shipped as stores to be spent in the voyage, and on certificate from the officer of excise where such spirits were shipped of the quantity so shipped, and that the same were proof spirits and shipped in the presence of such officer, the duty shall be allowed or paid back. § 8. But no drawback shall be allowed for spirits shipped as stores in any vessel of less than 100 tons burden. § 10. If any such spirits shipped for stores shall be relanded in Great Britain, Guernsey, Jersey, Alderney, Sark, or Man, unless in case of distress to save the goods from perishing (of which notice shall immediately be given to the proper officer,) then, not only all such spirits and the casks or other package shall be forfeited, but also the person who shall bring or procure such spirits to be relanded, or shall be assisting or otherwise concerned in unshipping the same, or to whose hands the same shall knowingly come after the unshipping, or by whose privity or direction the same shall be relanded, shall forfeit double the amount of the drawback, and also the casks and other package, together with the vessels and boats, and all the horses or other cattle and carriages whatsoever made use of in landing, removing, or carrying the same; which may be seized by any officer of the custom or excise. Master assisting therein, or conniving thereat, shall (over and above all other penalties) be imprisoned for six months. And if the package shall be altered at any time after the shipping thereof, and before the arrival of the ship at the place of discharge; the master, or other person taking charge of the vessel, shall forfeit 1002. By 2 G. 3. c. 5. § 29.—42 G. 3. c. 93. § 12. all spirits made in Great Britain for exportation, shipped for stores, shall, during the time the ship is within the limits of any port of this kingdom, be openly stowed, so that the officers may at any time examine the same, on pain of forfeiting the double duties which the wort or wash from whence such spirits were extracted would have been chargeable with, had they been extracted from wort or wash made in England for extracting spirits for home consumption from malt, corn, grain, or tilts, at the rate of 100 gallons of wort or wash for every 24 gallons of such spirits: which charge shall be paid by the master of the ship. See 33 G. 2. c. 28. § 3. 4. 5. 7. 2 G. 3. c. 5. 42 G. 3 c 93. Exportation of rum. 33 G. 2. c. 28. Rum, &c. exported. By 33 G. 2. c. 28. § 11. all such rum or spirits so to be exported shall be proof spirits; and when any person shall be desirous of shipping any quantity, he shall give notice in writing to the officer of excise of the division or place from which the same are to be shipped, five days before put on shipboard; in which notice shall Notice. be expressed the number of casks, and the quantity intended to be shipped and it shall be lawful for the officers, before the delivery thereof from the warehouse, or at any time afterwards, to mark every cask and package in such manner as the commissioners of excise shall direct, and to take samples (not exceeding one pint) out Samples. of each cask or package, paying (if demanded) a market price for the same. And in case any person shall ship such rum or spirits without giving such notice, or shall obstruct the officers in marking the casks, or in taking samples, he shall forfeit 1001. By 28 G. 3. c. 37. § 16. when any person shall have given such notice of shipping rum or spirits, as required by 33 G. 2. c. 28. it shall be lawful for any officer of excise, before the delivery thereof from the warehouse, and at any time afterwards, to take as many samples of such rum or spirits as he thinks fit (neither of such samples exceeding half a pint) out of each cask or package, paying (if demanded) after the rate of 3s. per gallon; and if any person shall obstruct him in taking such samples, he shall forfeit 1001. By 33 G. 2. c. 28. § 8. if such rum or spirits, after delivery from the warehouse, shall be lodged in any other warehouse or place, so as to be concealed from public view, or shall not be shipped within twelve hours after the delivery, or if the cask or package shall be wilfully opened, or any part of the spirits taken out, or if the quality thereof shall be altered, the same shall be forfeited, with the casks or other package, and may be seized by any officer of excise: and the person who gave bond for the exportation thereof shall, upon proof of such offence, be subject to the penalty of it, and it shall be put in suit; unless the commissioners of excise shall find sufficient cause to forbear the same. § 11. If such rum or spirits shall, after the shipping thereof, and after having been examined by the officer, be altered or reduced in quality or quantity, the same, and the casks or packages shall be forfeited; and the person who so altered or reduced, or caused the same to be altered or reduced, shall forfeit 1001. and no drawback or allowance of the duties shall be made for the same. By 28 G.3. c. 37. § 18. if any such rum or spirits shipped as stores shall be relanded, the same, together with the casks or other package, and also the boats, vessels, horses, cattle, and carriages made use of in relanding or removing thereof, shall be forfeited, and may be seized by any officer of customs or excise: and every person who shall so unship, or cause to be unshipped, any such rum or spirits, or shall be assisting or concerned therein, or to whose hands the same shall knowingly come, shall forfeit treble the value thereof; and if any master or other person on board such vessel shall assist in, or connive at such relanding, he shall (over and above all other penalties) 28 G. 3. c. 37. Officers may take samples. 33 G. 2. c. 28. Rum, &c. con cealed, or not shipped within 12 hours, or casks opened or reduced, &c. Rum, &c. reduced after being shipped. 28 G. 3. c. 37. Rum, &c. shipped as stores being re-landed. 57 G. 3. c. 123. Rum may be taken out of warehouse and allowed to be shipped in casks containing not less than 60 gallons, as stores, to be consumed on board, free from duty. Conditions. Penalty. 33 G. 3. c. 61. 43 G. 3. c. 69. See also statutes 51 G. 3. c. 59. 54 G. 3. c. 172. 43 G. 3. c. 69. Duties, &c. proportionate to the quantity. 45 G. 3. c. 100. Regulations for distilling spirits in England for exportation to Scotland, and in Scotland for exportation to England, &c. By 57 G. 3. c. 123. § 16. any cask not containing less than 60 gallons of rum, of the growth or produce of the British sugar plantations, may be shipped as stores to be spent on board any ship in a voyage to parts beyond the seas, freed from the duties of excise, but subject to the rules, regulations, penalties, and forfeitures by the laws now in force. No rum shall be shipped for stores (except by permission of the commissioners of excise) but at the port at which the ship is fitted out for the voyage; and the oath required to be made, that the same is to be shipped as stores, and consumed in the voyage, shall be made by affidavit in writing by the master or purser of the ship. If the contents of any cask of rum shipped for stores shall be drawn off, or the rum or any part thereof used or altered, either in quantity or quality, before the ship shall have sailed upon her voyage, such cask, and the rum therein contained or drawn off, shall be forfeited, over the penalty of the bond given on the shipment, and may be seized by any officer of excise. V. 15. (d.) Spirits made in England to be exported to Scotland, or in Scotland to be brought to England. By 33 G. 3. c. 61. § 29. spirits distilled in England for exportation to Scotland, or in Scotland to be brought into England, are to be subject to the rules and regulations contained in 28 G. 3. c. 46. (made perpetual by 33 G. 3. c. 28. § 24.) By various acts of parliament, a duty was directed to be paid by every distiller and rectifier in England for exportation to Scotland, according to the cubical contents of every still belonging to the party applying (exclusive of a duty to an equal amount on Scatch stills.) But by 43 G. 3. c. 69. the duties of excise are consolidated, and all the duties, allowances, bounties, and drawbacks of excise, and other duties under the management of the commissioners, cease and determine, and certain other duties are imposed in lieu thereof. And by the said act 43 G. 3. c. 69. and also c. 81., certain duties are imposed on the cubical contents of stills used for distilling low wines and spirits in Scotland, &c., and also a duty on certain licenses to be taken out there by dealers in spirits; which duties being extraneous to matters that concern jurisdictions in England, are omitted to be particularized here. And by 39 & 40 G. 3. c. 73. § 3. spirits distilled in England for exportation to Scotland, are exempted from the excise duties in England. And by 43 G. 3. c. 69. § 5. and c. 81. § 5. all duties and drawbacks under these acts shall be proportionate to the actual quantity. By 45 G. 3. c. 100. § 1. no person shall distil in England any spirits for exportation to Scotland, or in Scotland for exportation to England, in any house or place entered or not entered, within the distance of one mile from any house or place entered for keeping British spirits for sale in quantities of two gallons or upwards, or which shall then be, or within one year immediately preceding, shall have been entered for making or distilling spirits for exportation to foreign parts, or for making or distilling spirits in England for the consumption of England; nor shall any person make or 45 G. 3. c. 100. distil in England any spirits for the consumption of England; or make use of any house or place for the keeping of British spirits for sale in quantities of two gallons or upwards, within the like distance of one mile from any house or place entered, or which shall within one year immediately preceding have been entered, for making or distilling spirits for exportation from any one of the said parts of the united kingdom to the other of them; on pain of forfeiting in every such case 500l., together with every still, mash Penalty. tun, cooler, washbatch, and other utensil; and also all the spirits, wort, wash, or other materials fit for distillation, which shall be found in any such house, &c., and they shall be seized by any officer of excise: provided always, that nothing in this act contained shall extend to prevent any person not being such distiller of spirits for such exportation, nor concerned therein, from entering and making use of any house, &c. for keeping British spirits for sale in quantities of two gallons or upwards, within any distance not less than one hundred yards of any house, &c. which shall be, or which, within one year immediately preceding, shall have been entered for distilling or making spirits for such exportation; nor to prevent any distiller for such exportation, from making entry of any house, &c. for distilling for such exportation, within any distance not less than one hundred yards of any house, &c. which shall be, or which, within one year immediately preceding, shall have been entered for keeping British spirits for sale in quantities of two gallons or upwards, provided such distiller shall not have any interest in the trade carried on in any such house, &c. entered for keeping British spirits for sale as aforesaid. By § 6. no place entered for making spirits for exportation to England or Scotland, shall be entered for distilling for internal consumption, within the year (reckoning from the first of October,) in which it shall have been entered for making spirits for such exportation, nor until all the worts and wash remaining shall have been distilled into spirits, and the whole of the spirits actually exported. By § 14. the entry of the place for distillation is to be made at no other time than the first of October, &c. and the licence to commence on that day. No house entered for distilling for exporta tion to England or Scotland shall be used for distil ling for internal consumption. By the act of 28 G. 3. c. 46. § 35. after reciting that it is ex- 28 G. 3. c. 46. pedient that spirits made in England to be exported to Scotland, or Entry to be made in Scotland to be exported to England, should be under cer- made. tain rules and regulations, it is enacted, that all distillers who shall distil spirits in England to be exported to Scotland, and contrariwise, shall make four days previous entry of the stills and places used by them for that purpose; and shall give notice of the day they intend to begin to brew, and from what sort of materials; on pain of forfeiting 1001. And if such distillers shall not begin their operation in an hour after the time specified in such notice, they shall give a fresh one, on the like penalty. Id. And by 45 G. 3. c. 100. § 5. no distiller shall be permitted to 45 G. 3. c. 100. make entry of any house or place for the making or distilling of The time of bespirits for such exportation, to commence working at any other ginning to work period than the first day of October in each year, and every wash- the still. still, after the working thereof shall have commenced, shall be 45 G. 3. c. 100. presumed to be kept regularly at work for the space of three calendar months successively at the least, to be computed from the day of beginning to work the same; and no person who shall have begun to work any such wash-still as aforesaid, shall be at liberty to discontinue or to withdraw the entry of any such wash-still, after the working thereof shall have commenced and been begun, until the expiration of that term so computed; and if he shall be desirous to discontinue the working at the end of the said term, or at any subsequent period previous to the first of October then next, he shall give to the proper officer of excise fifteen days previous notice in writing of such his intention. 28 G. 3. c. 46. 23 G 3. c. 61. and 45 G. 3. €. ICO. By 28 G. 3. c. 46. § 36. — 33 G. 3. c. 61. § 29. and 45 G. 3. c. 100. 2. no such distiller shall be permitted to make entry, or give notice of his intention to make spirits in England to export Size of the still. to Scotland, whose wash-still will not contain 3,000 gallons including the head, and his spirit or low wine still 4th of his wash-still: nor shall he be permitted to distil spirits for such exportation, although he may have made entry as aforesaid, unless he shall have distilled into spirits all the wash and low wines in his custody, for the making spirits for home consumption, 48 hours before the day mentioned in such entry. 45 G. 3. c. 100. Proportion of the still. 28 G. 3. c. 46. Distillers not duly charging or working washstills. 45 G. 3. c. 100. Manner of eharging the still. 39 & 40 G. 3. By the 45 G. 3. c. 100. § 3. the widest diameter of the still shall not exceed the altitude measured by a perpendicular line, drawn from the center of the bottom of the still to the center of the collar or lip, exclusive of the head, in a greater proportion than one-half of such altitude, nor shall the diameter at the bottom exceed the altitude, nor shall the bottom be curved excepting inwards or towards the bottom. By 28 G. 3. c. 46. § 44. every distiller, before he shall begin to draw off any low wines from his wash-still, shall charge the same with wort or wash in the proportion of not less than four parts in five of the whole quantity such still will contain; and shall work off the same in 24 hours, on the penalty of 2001. : And by 45 G. 3. c. 100. § 4. every such entered wash-still shall every time the same shall be worked be presumed to be charged with wort or wash in the proportion of four parts in five of the capacity of such still, including the head thereof, according to the average rates herein-after specified, (that is to say,) for such times as such wash-still shall be worked, the same shall be presumed to be charged as aforesaid, at the average rate of not less than six times in each week and such wash-still shall not be charged or worked oftener than six times in each week on an average of the time for which such still shall be worked in any one year, reckoning from the 1st day of October; and if any distiller shall charge his washstill oftener than such average, during the continuance of such entry in any one year, he shall for every working beyond such average pay duty at the rate of 20s. per gallon, computed at the produce of 18 gallons of spirits at the strength of one to ten over hydrometer proof, for every 100 gallons of wort or wash which such wash-still would require to charge it four parts in five of its con tents. By 39 & 40 G. 3. c. 73. § 3. spirits distilled in England for exportation to Scotland, according to the 28 G. 3. shall not be chargeable with excise duty in England. By 28 G. 3. c. 46. § 46. wash for extracting spirits for exportation from England to Scotland shall not be chargeable with any excise duty. |