24 G. 3. sess. 2. c. 41. 53 G. 3. c. 103. 58 G. 3. c. 65. 59 G. 3. c. 52. 10 & 11W.c. 21. Penalty on using any place with § 8. But persons in partnership need only take out one license for one house. By 53 G. 3. c. 103. upon the death of any person licensed, or upon the removal of any person from the house or premises in which his license shall authorize him to make or manufacture, deal in, vend, or sell any exciseable commodity, any one of the commissioners of excise, or the proper collector and supervisor, may authorize the executors, administrators, or the wife or child of the deceased person, or the assignee or assigns of the person removing, to carry on the trade in the same house or premises during the residue of the term for which such license was granted. By 58 G. 3. c. 65. all former duties of excise on vinegar, verjuice &c. are repealed, and other duties are imposed upon vinegar, acetous acid and liquors prepared or preparing for vinegar or acetous acid, imported or made in Great Britain or Ireland, viz. on vinegar or acetous acid, &c. made in G. B. or I. 4d. per gallon; on vinegar, &c. imported into G. B. from foreign parts, 1s. per gallon. [And by 59 G. 3. c. 52. a duty is imposed in lieu of all former duties of customs.] By 10 & 11 W. c. 21. § 15. thirty-four gallons shall be accounted a barrel of vinegar, according to the standard ale quart. § 14. If any vinegar maker shall, without giving notice at the next excise office, or to one of the commissioners, use any store out giving notice. house, warehouse, cellar, or other place, for making or keeping any vinegar, beer or liquor preparing for vinegar, he shall forfeit 26 G. 3. c. 73. Vinegar maker not to be a dis tiller or rectifier. 58 G. 3. c. 65. 501. And by 26 G. 3. c. 73. (a) § 56. before any person shall be entitled to carry on the trade of a vinegar-maker, he shall make an entry with the proper officer of excise, of the brewhouse, buildings, yard, or place, for the carrying on such trade; and in such entry shall specify whether he be a maker of vinegar from malt or corn, or from melasses or sugar, or from any and what other materials; and every entry not conformable thereto shall be void. § 55. No vinegar-maker from melasses or sugar, or from any other materials, except malt or corn, shall carry on the trade of a distiller, or maker or rectifier of spirits, in the same premises, or within two miles thereof, and all entries made for carrying on the trade of a distiller, or maker or rectifier of spirits, contrary hereto, shall be void. By 58 G. 3. c. 65. § 15. no person shall make vinegar for sale from malt or other fermenting or fermentable materials, in any house or place entered for making, distilling, rectifying or purify ing acetous acid called pyroligneous acid, or for making or compounding white lead, sugar of lead, verdigris, iron liquor, or acetate of lime, acetate of soda, or acetate of alumine, or within the distance of 300 feet in a direct line from any such house or place; nor shall any person make, distil, rectify, or purify pyroligneous acid, or make or compound white lead, sugar of lead, verdigris, iron liquor, or acetate of lime, acetate of soda, or acetate of alumine, in any house or place entered for making vinegar from malt, or other fermenting or fermentable materials, for sale, or within the distance of 300 feet in a direct line from any such house or place, on pain of forfeiting 5001. (a) Made perpetual by 35 G. 3. c. 89. By 7 & 8 W. 3. c. 30. § 17. if any maker or retailer of vinegar 7 & 8 W. 3. shall, upon due request or demand made by the officer in the day c. 30. time, or if in the night with a constable, refuse to permit him to Refusing to adnuit the gauger, enter his house, storehouse, or other place belonging to or used by him, and to take account of the vinegar therein, or any liquors prepared for vinegar, he shall forfeit 151. By 58 G. 3. c. 65. § 10. every officer of excise shall at all times 58 G. 3. c. 65. upon his request, but if in the night, to be accompanied by a supervisor or surveyor, be permitted to enter into the house, warehouse, and other place belonging to or used by any vinegar-maker for sale, and to take an account, by weight, measure, or gauge, as to such officer shall seem fit, of every liquor and material, and of all sulphuric acid in the possession of such maker; and if any person shall obstruct or prevent him from so doing, he shall forfeit 2001. By 10 & 11 W. c. 21. § 12. no vinegar maker shall receive into his custody, stale beer, returns of beer or ale, cyder, verjuice, or other liquors for making vinegar, nor deliver out any vinegar in casks or by the gallon, without notice first given to the officer, unless from Sept. 29 to Mar. 25, yearly, between seven in the morning and five in the evening, and from Mar. 25 to Sept. 29, between five in the morning and seven in the evening; on pain of 501. 10 & 11 W. 3. c. 21. At what times only to receive liquors. On receiving such liquors into his custody, he shall shew To be shewn to .13 و pre 58 G. 3. c. 65. Vinegar makers not to take into their custody vinegar or pre parations for vinegar without giving 12 hours notice to the officer, on penalty of Icol. the same to the gauger before he mixes them with any other li- the gauger. quors, rape, or other materials ; on pain of 200. By 58 G.3. c. 65. § 11. no vinegar-maker for sale, shall have or receive into his custody any vinegar or acetous acid, or any sugar water, sugar wash, melasses water, melasses wash, alegar, stale beer, returns of beer or ale, cyder, verjuice, or other liquor pared or preparing for vinegar, or acetous acid, or capable of being used as or applied to the purposes of vinegar or acetous acid, or any sulphuric acid, melasses, brown sugar, honey, (except for his private family), or any pyrolignite or acetate of lime or soda, or other material (except corn or grain) fit or proper to be made into or mixed with vinegar or acetous acid, without giving 12 hours previous notice thereof in writing to the officer of excise, under whose survey such maker shall be, specifying the day and time when the same will be received, and the quantity and description thereof, that the officer may be present to take account thereof, by weight, measure, or gauge, nor shall diminish, remove, or mix any part thereof with his stock, until the officer have taken account, nor afterwards employ any such materials uncharged with duty, without accounting for the same to the satisfaction of the officer, on pain of forfeiting for every offence 1000. 5 12. No person shall sell or send out any fermenting or fermented wort or wash, not being fermented beer, charged with duty, to any person whatsoever; and no person not being an entered vinegar-maker shall sell or send out any vinegar or purified acetous acid, alegar, stale beer, stale ale, or stale cyder, verjuice, sugar water, or melasses water, or other liquors prepared or preparing for vinegar or acetous acid, or capable of being used as or applied to the purposes of vinegar or acetous acid, except to an entered vinegar-maker, under notice for receiving the same as aforesaid, or without the duties hereby imposed being charged in respect No wort to be sent out, nor vinegar or preparation for vinegar, unless been paid, and the duty has accompanied with a permit. of such vinegar, &c. and the same being accompanied with a permit or certificate as herein mentioned, on pain of forfeiting all such liquors, which may be seized by any officer of excise, with the cattle and carriages removing the same; and every person so of fending or receiving such liquors, shall forfeit 2001. By 7 & 8 W. 3. c. 30. § 16. if any maker of vinegar for sale shall conceal or convey away any vinegar, or liquor preparing for vinegar, from the view of the gauger, he shall for every barrel forfeit 40s. By 58 G. 3. c. 65. § 25. if any person shall' remove, hide, or conceal any vinegar, or acetous acid, or liquors preparing for, or capable of being used as or applied to the purposes thereof, or any material for making, rectifying, or purifying the same, subject to the duties, with intent to defraud the king; or shall adulterate or mix with vinegar or acetous acid, any other acid, (except sulphuric acid), in the proportion not exceeding 1,000th part thereof by weight, all such vinegar or acetous acid, liquors and materials so removed, hidden, concealed, or adulterated, shall be forfeited, and may be seized by any officer of excise; and above such forfeiture, the person so offending, and every person assisting therein, shall forfeit 1007. For the provisions of this act for trying the strength of vinegar by an acetometer, see § 8. 9.; and for regulating the mode of charging the stills, see § 13. 14. By 10 & 11 W. 3. c. 21. § 11. all stale beer, returns of beer or ale, cyder, verjuice, or any other liquor proper to be made into vinegar, which shall be found in the possession of any common vinegar-maker, (except such as are to be drank in his family, and which shall be kept separate for that purpose), shall be deemed vinegar, or liquors preparing for vinegar. By 58 G. 3. c. 65. § 6. all liquors brewed or made, by whatsoever means or manner, into vinegar or acetous acid for sale, and all liquors prepared or preparing for or capable of being used as, or applied to the purposes of vinegar or acetous acid made for sale, or found in the possession of any vinegar maker for sale, or im ported into Great Britain, whether such liquor shall be sold, or made for sale, unmixed or mixed with any other ingredients, or shall be known and called by the name of vinegar, alegar, verjuice, radical vinegar, acetous acid, acetic acid, pyroligneous acid, or by any other name, shall be subject to and chargeable with the duties hereby imposed. § 24. So much of 6 G. 3. c. 14. as directs that the duty on cyder or perry unfit for sale, and charged with the duties on vinegar, should be allowed, shall be repealed. § 6. Every person who shall make, prepare, extract, distil, rectify, purify, or sell any such liquors, not being a dealer in, retailer or seller of vinegar, or acetous acid only, as he shall receive by permit or certificate as herein mentioned, shall be deemed a vinegarmaker, and be subject to the license and other duties, regulations, and penalties to which makers of vinegar are liable. § 27. If any question shall arise whether vinegar or acetous acid seized, be really so, the proof shall lie on the owner. By 58 G. 3. c. 65. certain regulations are enacted respecting the making and rectifying py roligneous acid, for which see § 15—20. By 12 C. 2. c. 24. § 29. 30. 31. 32. every such vinegar maker shall make entry once a month at the next excise office of all liquors made within that month; and also, within a month after such entry shall clear off the duties, on pain of double duty. 12 C. 2. c. 24. Entry and pay. ment of the duty. By 58 G. 3. c. 65. § 29. all penalties and forfeitures are to be 58 G. 3. c. 65. recovered, levied, and mitigated as by the excise laws. (a) § 28. Powers of 12 C. 2. c. 24. and other laws of excise are extended to this act. V. (21.) Wine. [28 H. 8. c. 14. § 2—4.—37 H. 8. c. 23. § 2. 3. c. 25. § 11. 13. 8.30 G. 2. c. c. 19. 5 Aun. c. 27. § 17.—1 G. 2. st. 2. c. 17. § 7. -32 G. 2. 5 G. 3. c. 46. 18 G. 3. c. 27.-23 G. 3. c. 70. - 26 G. 3. c. 59. § 8. 9. 11–15. 17—29. 31-40. 42. 44. 45. 47. 48. 50. 51. 27 G. 3. c. 13. § 13. 30 G. 3. c. 38. § 6. 8. 10–13. 15. 16. 19. 32 G. 3. c. 59. § 9. 39 & 40 G. 3. c. 83.. -42 G. 3. c. 44. § 12.43 G. 3. c. 69. §4.- c. 81. § 6. -54 G. 3. c. 77. - 55 G. 3. c. 30. c. 123. -59 G. 3. c. 52.] - 57 G.3. (Note, wherever dealer is used, seller must also be understood.) By 59 G. 3. c. 52. table (A.) various duties of customs are imposed upon wines. And by the same act a drawback of all the duties is allowed on wine for the use of naval officers, for their consumption on board ships. By 39 & 40 G. 3. c. 83. French wines in bottles or flasks may be imported in British ships from Guernsey, Jersey, or Alderney, on payment of the duties. By 42 G. 3. c. 44. § 1. French wine was allowed to be imported directly from France on certain conditions. § 2. But wine so imported under either act shall be imported only in packages of six dozen at least of quart bottles, or flasks, on pain of forfeiture. 59 G. 3. c. 52. Duty on impor tation. 39& 40 G. 3. c. 83. Importation of 42 G. 3. c. 44. By 59 G. 3. c. 52. § 25. it shall be lawful to import into Great 59 G. 3. c. 52. Britain from the islands of Jersey, Guernsey, or Alderney, and also from Ireland, any wine whatever in bottles or flasks, as well for sale as for private use, in packages, each of which shall contain at the least six dozen reputed quart bottles or flasks, on payment of the several and respective duties, as well of customs as excise, due and payable on the importation of such wines into Great Britain; provided that such wines shall be imported in British or Irish-built ships or vessels, owned, navigated, and registered according to law, and in such manner, and under the like regulations and restrictions, and shall be liable to the like penalties as are in force in relation to the importation of French wines in bottles or flasks imported into Great Britain. (a) For which see ante, Sect. III. 1 G. 2. st. 2. c. 17. In vessels of what size to be imported. 18 G. 3. c. 27. 43 G. 3. c. 81. Additional duties how payable. 27 G. 3. c. 13. Removing from the outports to London. 26 G. 3. c. 59. License for sell ing by wholesale. Persons in partnership. 30 G. 2. c. 19. Retailing wine unlicensed. By the 1 G. 2. st. 2. c. 17. § 7. 8. no wine (except of the growth of Tuscany, Turkey, or the Levant), shall be imported in flasks, bottles, or vessels, less than 25 gallons; on pain of forfeiting the same, or the value. And by the 18 G. 3. c. 27. no wines of the growth of Spain or Portugal, and no French wines, shall be imported in any smaller vessel than what is commonly called an hogshead; on pain of forfeiture, half to the king and half to the officer of the customs who shall seize and prosecute; but any French wines may be imported in bottles, or any wines may be imported in smaller casks than au hogshead, for private use. In estimating the additional duties on foreign wine imposed by 43 G. 3. c. 81. § 6. (a) as being found on the first actual survey by the excise officer after the 12th of June, 1803, in the stock, or possession of any dealer or seller of foreign wine in bottles, five reputed quart bottles shall be reckoned to the gallon, and 252 gallons to the tun. By 27 G. 3. c. 13. § 13. no wine of any sort, exceeding 10 gallons in cask, or three dozen in bottles, imported into any other port shall be removed at the same time and in the same carriage either by land or water, into the port of London, or within 20 miles from the Royal Exchange, before the difference of the duties payable at the out-ports, and in the port of London, in addition to the duties paid on importation, shall have been paid; and without a certificate specifying such payment, and the quantity and quality of such wine; on pain of forfeiture thereof, together with the casks and vessels containing the same, which may be seized by any officer. By 26 G. 3. c. 59. § 8. 9. every person who shall deal in or sell foreign wine by wholesale, shall first take out a license from the officers of excise, which they are required to grant without fee; and shall renew the same annually ten days at least before the end of the year, on pain of forfeiting 100l. First take out a license.] In the case of R. v. The Commissioners of Excise, 2 T. R. 381. it was determined that a person who intends to become a wholesale dealer in foreign wine must take out a license, and enter his warehouse as directed by 26 G. 3. c. 59. before he lays in his stock; and that such dealer is not entitled to a permit to remove wine sold, which wine was laid in before he took out his license. But by 26 G. 3. c. 59. § 9. persons in partnership need not take out more than one license for one house. But such license shall not extend to any other house or place than such as has been entered. By 30 G. 2. c. 19. § 2. no person, unless authorized and enabled as hereinafter prescribed, shall sell or utter by retail, that is, by the pint, quart, pottle, or gallon, or by any other greater or less retail measure, or in bottles, in any less quantity than shall be equal to the measure of the cask or vessel in which the same shall have been or may lawfully be imported, any kind of wine or liquor (a) This act to continue in force till twelve months after the ratification of peace, but is continued by 56 G. 3. c. 17, until 5th July 1821. |