of Malt made by each fuch Maltfter or Maker of Malt in Scotland, within the faid Year ending the Twenty-fourth Day of June One thoufand eight hundred and nine fhall bear Proportion to the whole Quantity of Malt made in Scotland within the fame Year, so the particular Surcharge to be made upon fuch particular Maltfter or Maker of Malt, for or towards making good the faid Deficiency, shall bear Proportion to the whole Sum which fhall be found to be deficient as aforefaid. IV. Provided nevertheless, and be it declared by the Authority aforefaid, That if the faid Rate of Three-pence per Bufhel fhall produce a greater Sum than the faid Sum of Twenty thousand Pounds clear of all Charges of Management, the faid Surplufage fo produced over and above the faid clear Sum of Twenty thoufand Pounds fhall be wholly applied towards the encouraging and promoting of the Fisheries, and fuch other Manufactures and Improvements in Scotland, as may moft conduce to the general Good of the United Kingdom, and to no other Ufe, Intent, or Purpofe whatfoever, in fuch Manner as directed by an Act, paffed in the Thirteenth Year of the Reign of His late Majefty King George the First, intituled, An Ad for encouraging and promoting Fisheries and other Manufactures and Improvements in that Part of Great Britain called Scotland. V. And it is hereby declared and enacted, That in all Cafes where the herein-before recited Act of the First Year of His prefent Majefty's Reign did relate to any Day or Time within the Year which commenced from the Twenty-third Day of June One thousand seven hundred and fixty-one, this prefent Act doth and fhall relate to the like Day and Time within the Year commenced from the faid Twentythird Day of June One thousand eight hundred and eight. VI. And it is hereby further enacted by the Authority aforefaid, That all Malt made in Scotland not to be confumed there, which at any Time or Times between the Twenty-third Day of June One thoufand eight hundred and eight and the Twenty-fourth Day of June One thoufand eight hundred and nine, fhall be brought into England, Wales, or the Town of Berwick-upon-Tweed, fhall in cafe the fame shall be brought by Sea, be entered with the Officer for the faid Duties of the Port where the fame fhall be fo brought into England, Wales, or the Town of Berwick-upon-Tweed aforefaid, and the Sum of Sixpence per Bufhel for the Duties thereof fhail be paid to fuch Officer before landing thereof, unless a Certificate from the proper Officer be produced that it hath paid the faid Duty of Three-pence per Bufhel in Scotland; and if fuch Certificate be produced, then there fhall be paid no more than Threepence per Bufhel, by virtue of this Act, for fuch Malt fo brought into England; and in cafe the fame be brought by Land, fuch Malt fhall pais and be carried by and through the Towns of Berwick or Carlife, and there entered with the Officer for the faid Duties, in fuch of the faid Towns by or through which fuch Malt fhall be fo carried, and the like Duty of Sixpence per Bufhel for the fame fhall be paid down in ready Money, unlefs fuch Certificate be produced as aforefaid; but upon producing thereof, then there fhall be paid no more than Three-pence per Buthel by virtue of this Act; on pain of forfeiting all fuch Malt, or the Value thereof, as fhall be landed or put on Shore, or be brought into England without fuch Entry or Payment Surplus (if any) fhall be applied to the Fisheries under 13 G. 1. in Scotland; e. 30. This Act fhall re late to the fame Days of the Year as 1 G.3. c. 3. Malt brought from Scotland by Sea, fhall be en tered at the Pert of landing, and pay 3d.per Bufhel additional. Malt brought by Land shall be en tered, &c. at Ber wick or Carlile. be forfeited. Malt not fo duly Payment of Duties as aforefaid; and in cafe any Malt made in Scotentered, &c. hall land fhall, during the faid Term, be found coming out of Scotland, or be brought from thence by Land by or beyond the Towns before mentioned, without Entry or Payment of the Duties thereof, then all fuch Malt, or the Value thereof, fhall be forfeited, and may be feized by any Officer of Excife, for His Majefty's Ufe, One Moiety of the aforefaid Forfeiture to be and go to the King's Majefty, and the other Moiety thereof to fuch Perfon or Perfons as fhall inform, feize, or fue for the fame, or the Value thereof, and to be recovered and levied by fuch Ways, Means, and Methods as any Penalties and Forfeitures are by this or any the former Acts relating to the Malt Duties to be recovered and levied, or by Action of Debt, or upon the Cafe, Bill, Plaint, or Information, in any of His Majefty's Courts of Record at Westminster, wherein no Effoign, Protection, Privilege, Wager of Law, or more than one Imparlance, fhall be allowed. Maltfters, for every 20 Quarters of Grain made into Malt, for Exportation, fhall be allowed 30 Quarters of Malt. Malt fhipped for Every Steeping of Malt for Exportation fall be kept feparate till measured. VII. And be it further enacted, That from and after the faid Twenty-fourth Day of June One thoufand eight hundred and eight, there fhall be allowed to Maltfters and Makers of Malt, for Exportation, for every Twenty Quarters of Barley or other Corn or Grain which fhall be made into Malt for Exportation, in Cafes where by Law any Bounty is allowed on the Exportation of Malt, an Allowance of Thirty Quarters after the fame fhall be dried and made into Malt, and no more, upon the Exportation thereof, though by their fteeping, wetting, or watering the fame, the faid Twenty Quarters shall be run out to any greater Quantity exceeding the faid Thirty Quarters. VIII. And be it further enacted, That if after the fhipping of any Malt made to be exported, the Malt fo fhipped to be exported, or any Part thereof, fhall be relanded in any Part of Great Britain, then and in every fuch Cafe all the Malt which fhall be relanded, and Treble the Value thereof, fhall be forfeited, (that is to fay) One Moiety thereof the King, and the other Moiety thereof to the Perfon or Perfons who fhall feize, inform, or fue for the fame; and fuch Malt, fo relanded, fhall and may be feized by any Officer or Officers of the Customs or Excife. IX. And whereas Maltfters and Makers of Malt for Exportation 'do frequently mix the Produce of Two or more Steepings of Corn or Grain that have been entered to be made into Malt for Exportation, on or as foon as it comes off from the Kiln, by Reafon whereof the Officers for the Duties on Malt, cannot afcertain the real Produce thereof, by which Means great Quantities of each Steeping of fuch Malt are or may be privately conveyed away, and made ufe of for Home Confumption, though the fame has not been charged with the Duty as all Malt made for Home Confumption ought to be;' be it enacted by the Authority aforefaid, That from and after the faid Twenty fourth Day of June One thoufand eight hundred and eight, all and every Maltfter or Maltfters, or Maker or Makers of Malt for Exportation, fhall keep the whole and entire Quantity of his, her, or their Corn or Grain making into Malt for Exportation, of One Steeping or Wetting, when the fame fhall be on the Kiln, or after the fame fhall be taken off the Kiln, separate and apart from all and every Part of any other former Steeping or Wetting of Corn or Grain, until the fame fhall have been measured by fuch Maltfters or or Makers of Malt, in the Prefence of fome Officer or Officers for the Duty upon Malt, on Pain of forfeiting and lofing the Sum of Fifty Pounds. X. And be it further enacted by the Authority aforefaid, That from and after the faid Twenty-fourth Day of June One thousand eight hundred and eight, all fuch Maltfters or Makers of Malt for Exportation, fhall give Notice in Writing to fome Officer or Officers of the Duties upon Malt, or fhall leave Notice in Writing at the next Office of Excife where the Journal is kept, of the Hour when he, fhe, or they shall intend to take any Malt off the Kiln or Kilns, that fuch Officer or Officers may attend the measuring of fuch Malt ; and after fuch Malt has been measured, the fame fhall be immediately carried on Shipboard, if intended to be then exported, or elle fhall be immediately locked up and fecured in fome Storehouse or other Place belonging to fuch Malt fters or Makers of Malt, in the Prefence of the faid Officer or Officers, on Pain of forfeiting the Sum of Fifty Pounds. XI. And be it further enacted by the Authority aforefaid, That from and after the faid Twenty-fourth Day of June One thousand eight hundred and eight, if any fuch Maltfter or Maltsters, or Maker or Makers of Malt, or any other Perfon or Perfons whatsoever, by his Order, Privity, or Direction, after any Steeping or Making of Malt fhall have been locked up and fecured in any Storehoufe or other Place or Places in Manner as aforefaid, fhall open any of the Locks or Doors, or fhall make any Way or kind of Entrance into fuch Storehouse or other Place or Places, or fhall remove any Part whatfoever of the Partition between any fuch Storehouse or Place and any other Place or Places whatsoever next thereunto adjoining, or shall remove out of the faid Storehouse or other Place, any Quantity whatsoever of the Malt that has been fo locked up and fecured, without the Knowledge and Confent of, or without firft having given Notice to fome Officer or Officers for the faid Duties, he, the, or they fhall respectively forfeit and lose the Sum of One hundred Pounds. any Notice to Offcers for taking Malt off Kilns. Malt fhall be immediately exported or flored. Penalty 501. Penalty on clandeftinely opening Locks, &c. of Storehouses, 1001. Maltfters having Malt ftored on 24th June 1808, fhall clear out Storehoufes of Malt for Exportation, within 15 XII. And, the better to enable the Officers for the Duties upon Malt to discover whether all fuch Malt made for Exportation, and ' that has been locked up and fecured in any Storehouse or other • Place or Places to be exported, has been really exported; be it enacted by the Authority aforefaid, That all and every fuch Maltfter or Malfters, Maker or Makers of Malt, that on the faid Twenty-fourth Day of June One thoufand eight hundred and eight, fhall have Months; Quantity of Malt locked up and fecured in any Storehoufe, or any other Place or Places as is before directed, to be exported, fhall, within Fifteen Months next after the faid Twenty-fourth Day of June One thousand eight hundred and eight, remove and clear out of his Storehoufe, or other Place or Places, all and every Part and Parcel thereof that at any Time after the faid Twenty-fourth Day of June One thoufand eight hundred and eight fhall be locked up and fecured in fuch Storehouse or other Place in order to be exported, and fhall always and fo from Ti from Time to Time, in every Fifteen Months, remove and clear out of to Time. such Storehouse or other Place or Places in order to be exported, all and every Part or Parcel of Malt that at any Time within every Fifteen Months after the laft clearing fhall be locked up and fecured in any Storehouse, or in any other Place or Places that fhall be made ufe of by Penalty 501. Perfons broming Maltsters after 24th June 1808, fall in like Man ner clear their Storehoufes every 15 Months. Penalty 501. 21 Anne, ft. 1. c. 2. fect. 18. 6 G. 1. c. 21. $6. by him, her, or them, for the keeping of Malt for Exportation, on Pain of forfeiting and lofing the Sum of Fifty Pounds. XIII. And be it further enacted by the Authority aforesaid, that from and after the faid Twenty-fourth Day of June One thousand eight hundred and eight, all and every Perfon or Perfons whatsoever that fhall become Maltsters or Makers of Malt for Exportation, and fhall make ufe of any Storehoufe or Storehouses, Place or Places, for the keeping of Malt for Exportation, fhall, within Fifteen Months after the Beginning to make use of any fuch Storehouse or Storehouses, or fuch other Place or Places, remove and clear out of fuch Places, to be exported, all and every Part and Parcel of fuch Malt that at any Time or Times fhall have been put into such Place Places, within Fifteen Months after he, fhe, or they shall have begun to make use of such Place or Places, and fhall always from Time to Time remove and clear out of fuch Storehoufe or other Place, to be exported, all and every Quantity of Malt whatfoever that within every Fifteen Months after the laft clearing fhall at any Time be locked up and fecured in fuch Storehoufe or Storehouses, or any other Place or Places that fhall be made ufe of by him, her, or them, for the keeping of Malt for Exportation, on Pain of forfeiting and lofing the Sum of Fifty Pounds. 4 if XIV. And whereas, by a Claufe in an A&t made in the Twelfth "Year of the Reign of Her late Majesty Queen Anne, intituled, An Aa for granting to her Majefly Duties upon Malt, Mum, Cyder, and Perry, for the Service of the Year One thousand feven hundred and thirteen, and for making forth Duplicates of Lottery Tickets loft, burnt, or deftroyed, and for enlarging the Time for adjusting Claims in feveral Lottery Acts, and to punish the counterfeiting or forging of Lottery Orders; and for explaining a late Alt in relation to Stamp Duties on customary Estates which pafs by Deed and Copy; it was enacted that any Malifter Qr Maker of Malt for Sale, during the Continuance of the Duties on Malt by the faid A&t granted, should tread, ram, or otherwife force together in the Ciftern, Uting Fat, or Couch, any Corn fleeping or fteeped, in order to the making into Malt, every fuch Maltfter or Maker of Malt for Sale fhould for every fuch Offence forfeit and lofe the Sum of Two Shillings and Sixpence for ( every Bufhel of Corn fteeping or steeped, that fhould be fo preffed, trodden, rammed, or forced: And whereas by one other Claufe in an Act, made in the Sixth Year of the Reign of His late Majefty King George the Firft, intituled, An Ad for preventing Frauds and Abufes in the publick Revenues of Excife, Cuftoms, Stamp Duties, Poft Office, and Houfe Money, it was enacted and declared, that if, from and after the Four and Twentieth Day of June One thousand feven hundred and twenty, any Corn in any Ciltern or Uting Fat, fteeping or fteeped in order to the making thereof into Malt by any Maltfter or Maker of Malt (other than Compounders for the Duty on Malt) was or fhould be found, fo hard, clofe, and compact, as it could not be unless the fame had by fome Means or other been 'forced together to prevent the Rifing and Swelling thereof, every Maltfter and Maker of Malt (other than Compounders for the Duty on Malt) where the fame fhall be fo found, should in every fuch Cafe forfeit and lose the Sum of Two Shillings and Sixpence per Bufhel for every Bufhel of fuch Corn fteeping or fteeped, which fhould be found fo hard, clofe, and compact as aforefaid; which faid recited • Claufes Claufes have been duly continued, and are ftill in force: And whereas by the last recited Clause no Fenalty is provided where Corn fteeped in order to the making thereof into Malt, fhould be found in the Couch fo hard, clofe, and compact, as it could not be 'unless the fame had by fome means or other been forced together to prevent the Rifing and fwelling thereof; and the Penalties provided by the faid recited Claufes have, by Experience, been found 'ineffectual to prevent the fraudulent Practice of preffing, treading, ramming, or otherwife forcing together in the Cittern, Uting Fat, or Couch, the Corn or Grain fteeping or iteeped, in order to the 'making thereof into Malt, to the Prejudice of His Majefty's Revenue and Difcouragement of the fair Traders: Be it therefore enacted, and declared by the Authority aforefaid, That from and after the Twenty-third Day of June One thoufand eight hundred and eight, if any Maltfter or Maker of Malt fhall tread, ram, or otherwife force together in the Cistern, Uting Fat, or Couch, any Corn or Grain, fteeping or fteeped, in order to the making thereof into Malt, every foch Maltfter or Maker of Malt fhall forfeit and lofe the fum of Five Shillings for every Buthel of Corn or Grain, fteeping or steeped, that fhall be fo trodden, rammed, or forced together; or if any Corn or Grain in any Cistern, Uting Fat, or Couch, fteeping or fteeped, in order to the making thereof into Malt, by any Maltfter or Maker of Malt, is or shall be found fo hard, clofe, and compact, as it could not be unless the same had by fome Means or other been forced together, to prevent the Rifing or Swelling thereof, every Maltfter or Maker of Malt, where the fame fhall be fo found, fhall in every fuch Cafe forfeit and lofe the Sum of Five Shillings for every Bufhel of fuch Corn or Grain, fteeping or fteeped, which fhall be found fo hard, clofe, and compact as aforefaid; and Proof being made thereof, the fame shail be deemed conclufive Evidence of the Fact, and shall fubject the Maltfter or maker of Malt to the aforefaid Penalty of Five Shillings per Bushel. XV. And whereas many Maltfters or Makers of Malt do frau'dulently convey away from the Cistern, Uting Fat, or other wetting Place or Utenfil, Steepings or Part of Steepings of Corn or Grain 'making into Malt, and mix fuch Corn or Grain fo conveyed away with and amongst Couches or Floors of other Corn or Grain making into Malt, which are then depending and then in Operation, that have been gauged or charged with the Duty in the Couch, and in 'cafe the Officer has taken his Gauge of the Corn or Grain, fteeping in the Ciftern, Uting Fat, or other wetting Place or Utenfil, fuch 'Maltsters or Makers of Malt fupply the Deficiency with Fresh Barley, or other Corn or Grain, in the Abfence and without the Privity of the Officer, in order to prevent a Discovery of fuch Corn or 'Grain having been conveyed away; and fuch Corn or Grain fo 'conveyed away and mixed by an artful and fraudulent Manner of working, feldom is charged with any Duty in the Floor; which 'Practice is greatly detrimental to the Revenue and fair Traders ;' For Remedy thereof, it is hereby enacted, by the Authority aforesaid, That from and after the Twenty-fourth Day of June One thoufand eight hundred and eight, if any Maltiter or Maker of Malt fhall fraudulently convey away, or caufe or procure, or permit or fuffer to be conveyed away from the Cistern, Uting Fat, or other wetting Place or Utenfil, any Steeping or Part of any Steeping of Corn or Grain making into Malt, and fhall mix fuch Corn or Grain fo con Penalty on forcing &c. to prevent Penalty for fraudulently conveying from the Cif tern, &c. Corn fteeping and mixing it with Corn charged with Duty: fraudulently removing Corn to prevent a |