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of Malt made by each such Maltster or Maker of Malt in Scotland, vralin the said Year ending the Twenty-fourth Day of June One tswsand eight hundred and nine shall bear Proportion to the whole (kantity of Malt made in Scotland within the same Year, so the particular Surcharge to be made upon such particular Maltster or Maker of Malt, for or towards making good the said Deficiency, (hall bear Proportion to the whole Sum which shall be found to be deficient as aforesaid.

IV. Provided nevertheless, and be it declared by the Authority aforesaid, That if the laid Rate of Three-pence per Bushel shall produce a greater Sum than the said Sum of Twenty thousand Pounds clear of all Charges of Management, the said Surplusage so produced over and above the said clear Sum of Twenty thousand Pounds (hall be wholly applied towards the encouraging and promoting of the Fisheries, and such other Manufactures and Improvements in Scotland, as may most conduce to the general Good of the United Kingdom, and to no other Use, Intent, or Purpose whatsoever, in such Manner as directed by an Act, passed in the Thirteenth Year of the Reign of His late Majesty King George the First, intituled, An AS for encouraging and promoting Fi/heriei and other ManufaSurcs 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 present Majesty'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 sixty-one, this present Act doth and shall relate to the like Day and Time within the Year commenced from the said Twentythird Day of June One thousand eight hundred and eight.

VI. And it is hereby further enacted by the Authority aforesaid, That all Malt made in Scotland not to be consumed there, which at any Time or Times between the Twenty-third Duf of June One thousand eight hundred and eight and the Twenty-fourth Day of June One thousand eight hundred and nine, shnll be brought into England, Wales, or the Town of Bcr-wich-upon-Tmecd, shall in case the fame shall be brought by Sea, be entered with the Officer for the said Duties of the Port where the fame (hall be so brought into England, Wales, or the Town of Berwici-upon-Tviecd aforesaid, and the Sum of Sixpence per Bushel for the Duties thereof (hail be paid to such Officer before landing thereof, unless a Certificate from the proper Officer be produced that it hath paid the said Duty of Three-pence per Bushel in Scotland; and if such Certificate be produced, then there (hall be paid no more than Threepence per Bushel, by virtue of this Act, for such Malt so brought into England; and in case the fume be brought by Land, such Malt shall pais and be carried by and through the Towns of Berwick or Carlisle, and there entered with the Officer for the said Duties, in such of the said Towns by or through which such Malt (hall be so carried, and the like Duty of Sixpence per Bushel for the same shall he paid down in ready Money, unless such Certificate be produced as aforesaid; but upon producing thereof, then there shall be paid no more than Three-pence per Bushel by virtue of this Act; on pain of forfeiting all such Malt, or the Value thereof, as (hall be landed or P"t oa Shore, or be brought into England without such Entry or

Payment

Surplus flf any)
shall be applied
to the Fisheries
in Scotland;
under Id G. 1.
e. UU.

Thij Act shall re-
late to the fame
Days of the
Year as 1 G.3.
c. <J.

Molt brought from Scotland by , Sea, shall be entered at the Pert of landing, and pay 'Jd.pcrBuJlid additional.

Malt hnnight by Land (liall be entered, S.c. at lkrtickor Carliile.

Malt not so duly entered, 8,c. sliall be forfeited.

Maltsters, for every JoQuaricrs of Grain made intoMalt,forE\-lortatioti, fliall hr allowed 30 Qiuneuof Malt.

Mall shipped for Exportation, mud rela:ided, forfeited.

Every Steeping of Malt for Exportation flail be kept separate till meal'iued.

Payment of Duties as aforesaid; and in case any Malt made in Scotland shall, during the said 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 such Malt, or the Value thereof, (hall be forfeited, and may be seized by any Officer of Excise, for His Majesty's Use, One Moiety of the aforesaid Forfeiture to be and go to the King's Majesty, and the other Moiety thereof to such Person or Persons as (hall inform, seize, or sue for the same, or the Value thereof, and to be recovered and levied by such 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 Cale, Bill, Plaint, or Information, in any of His Majesty's Courts of Record at Wtjlmlnjier, wherein no Effoign, Protection, Privilege, Wager of Law, or more than one Imparlance, shall be allowed.

VII. And be it further enacted, That from and after the said Twenty-fourth Day of June One thousand eight hundred and eight, there shall be allowed to Maltsters and Makers of Malt, for Exportation, for every Twenty Quarters of Barley or other Corn or Grain which (hall 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 fliall be dried and made into Malt, and no more, upon the Exportation thereof, though by their steeping, wetting, or watering the fame, the said Twenty Quarters shall be run out to any greater Quantity exceeding the said Thirty Quarters.

VIII. And be it further enacted, That if after the shipping of any Malt made to be exported, the Malt so (hipped to be exported, or a;iy Part thereof, shall be relandcd in any Part of Great Britain, then and in every such Case all the Malt which shall be relanded, and Treble the Value thereof, shall be forfeited, (that is to fay) One Moiety thereof^j^rte King, and the other Moiety thereof to the Person or Persons who fliall seize, inform, or sue for the same; and such Malt, so relandcd, shall and may be seized by any Officer or Officers of the Customs or Excise.

IX. 'And whereas Maltsters 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, 'or. or as soon as it comes off irom the Kiln, by Reason whereof the 1 Officers for the Duties on Malt, cannot ascertain the real Produce

• thereof, by which Means great Quantities of each Sleeping of

• such Malt are or may be privately conveyed away, and made use of « for Home Consumption, though the same has not been charged 'with .the Duty as all Malt made for Home Consumption ought to

• be ;' be it enacted by the Authority aforesaid, That from and after the said Twenty fourth Day of June One thousand eight hundred and eight, all and every Maltster or Maltsters, or Maker or Makers of Malt for Exportation, (hall 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 shall be on the Kiln, or after the same (hall 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 same shall have been measured by such Maltsters

or

or Makers of Malt, in the Presence of some Officer or Officers for tie Duty upon Malt, on Pain of forfeiting and losing the Sum of fifty Pounds.

X. And be it further enacted by the Authority aforesaid, That from and after the said Twenty-fourth Day of June One thousand fish hundred and eight, all such Maltsters or Makers of Malt for Exportation, shall give Notice in Writing to some Officer or Officers of the Duties upon Malt, or (hall leave Notice in Writing at the oext Office of Excise where the Journal is kept, of the Hour when he, (he, or they shall intend to take any Malt off the Kiln or Kilns, that such Officer or Officers may attend the measuring of such Malt; and after such Malt has been measured, the same shall be immediately carried on Shipboard, if intended to be then exported, or else (hall be immediately locked up and secured in some Storehouse or other Place belonging to such Maltsters or Makers of Malt, in the Presence of the said Officer or Officers, on Pain of forfeiting the Sum of Fifty Pounds.

XI. And be it further enacted by the Authority aforesaid, That from and after the said Twenty-fourth Day of June One thousand eight hundred and eight, if any such Maltster or Maltsters, or Maker or Makers of Malt, or any other Person or Persons whatsoever, by his Order, Privity, or Direction, after any Steeping or Making of Malt (hall have been locked up and secured in any Storehouse or other Place or Places in Manner as aforesaid, (hall open any of the Locks or Doors, or shall make any Way or kind of Entrance into such Storehouse or other Place or Places, or (hall remove any Part whatsoever of the Partition between any such Storehouse or Place and any other Place or Places whatsoever next thereunto adjoining, or (hall remove out of the said Storehouse or other Place, any Quantity whatsoever of the Malt that has been so locked up and secured, without the Knowledge and Consent of, or without first having given Notice to some Officer or Officers for the said Duties, he, (he, or they shall respectively forfeit and lose the Sum of One hundred Pounds.

XII. 'And, the better to enable the Officers for the Duties upon 'Malt to discover whether all such Malt made for Exportation, and 'that has been locked up and secured in any Storehouse or other 'Place or Places to be exported, has been really exported;' be it enacted by the Authority aforesaid, That all and every such Maltster or Malfters, Maker or Makers of Malt, that on the said Twenty-fourth Day of June One thousand eight hundred and eight, shall have any Quantity of Malt locked up and secured in any Storehouse, or any other Place or Places as is before directed, to be exported, shall, within Fifteen Months next after the said Twenty-fourth Day of June One thousand eight hundred and eight, remove and clear out of his Storehouse, or other Place cr Places, all and every Part and Parcel thereof that at any Time after the said Twenty-fourth Day of June One thousand eight hundred and eight mail be locked up and secured in such Storehouse or other Place in order to be exported, and shall always from Time to Time, in every Fifteen Months, remove and clear out of such Storehouse or other Place or Places in order to be exported, all »"d every Part or Parcel of Malt that at any Time within every Fifteen Months after the last clearing shall be locked up and secured in any Storehouse, or in any other Place or Places that (hall be made use of

by

Notice to Officers sot talcing Malt off Kilui.

Malt shall be immediately exported or (lured. Penalty Jq\.

Penalty on clan-
destinely opening
Locks, &c.
of Storehouses,
lool.

Maltsters having Malt stored on 24thJune 1908, shall clear out Storehouses of Malt tor Exportation, within 15 Months j

and so fromTi to Time.

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by him, her, or them, for the keeping of Malt for Exportation, on Pain of forfeiting and losing- the Sum of Fifty Pounds.

XIII. And be it further enacted by the Authority aforesaid, that from and after the said Twenty-fourth Day of June One thousand eight hundred and eight, all and every Person or Persons whatsoever that (hall become Maltsters or Makers of Malt for Exportation, and shall make ule of any Storehouse or Storehouses, Place or Places, for the keeping of Malt for Exportation, shall, within Fifteen Months after the Beginning to make use of any such Storehouse or Storehouses, or such other Place or Places, remove and clear out of such Places, to be exported, all aud every Part and Parcel of such Malt that at any Time or Times shall have been put into such Place Places, within Fifteen Months after he, (he, or they fliall have begua to make use of such Place or Places, and shall always from Time to Time remove and clear out of such Storehouse or other Place, to be exported, all and every Quantity of Malt whatsoever that within every Fifteen Months after the last clearing shall at any Time be locked up and secured in such Storehouse or Storehouses, or any other Place or Places that shall be made use of by him, her, or them, for the keeping of Malt for Exportation, on Pain of forfeiting and losing the Sum of Fifty Pounds.

XiV. 'And whereas, by a Clause in an Act made in the Twelfth

* Year of the Reign of Her late Majesty Queen Anne, intituled, yin
'AB for granting to her Majesty Duties upon Malt, Mum, Cyder, and
4 Perry, for the Service of the Tear One thousand seven hundred and
4 thirteen, and for making forth Duplicates of Lottery Tickets lost, burnt,
'or destroyed, and for enlarging the Time for adjusting Claims in several
4 Lottery Abs, and to punish the counterfeiting or forging of Lottery
4 Orders; and for explaining a late AB in relation to Stamp Duties on
'cusli. mary Estates which pass by Deed and Copy; it was enacted that

* if any Maltster or Maker of Malt for Sale, during the Continuance
'of the Duties on Malt by the said Act granted, should tread, ram,

* or otherwise force together in the Cistern, Uting Fat, or Couch, 'any Com steeping or steeped, in order to the making into Malt, 'every such Maltster or Maker of Malt for Sale should for every such 4 Offence forfeit aud lose the Sum of Two Shillings and Sixpence for 'every Bufliel of Corn steeping or steeped, that should be so pressed, 'trodden, rammed, or forced: And whereas by one other Clause in

* an Act, made in the Sixth Year of the Reign of His late Majesty

* King George the First, intituled, An AB for preventing Frauds and
'Abuses in the publiclc Revenues of Excise, Cusloms, Stamp Duties,
4 Pojl Office, and House Money, it was enacted and declared, that if,
< from and after the Four and Twentieth Day of June One thousand
'seven hundred and twenty, any Corn in any Cistern or Uting Fat,
4 steeping or steeped in order to the making thereof into Malt by any
'Maltster or Maker of Malt (other than Com pounders for the Duty

* on Malt) was or should be found, so hard, close, and compact, as
4 it could not be unless the fame had by some Means or other been
1 forced together to prevent the Rising and Swelling thereof, every
« Maltster and Maker of Malt (other than Compounders for the Duty
4 on Malt) where the fame shall be so found, should in every such Case
4 forfeit and lose the Sum of Two Shillings and Sixpence per Bushel
4 for every Bushel of such Corn steeping or steeped, which should be

* sound so hard, close, and compact as aforesaid; which said recited

4 Clauses

'Clauses have been duly continued, and are still in force: And
'vbereas by the last recited Clause no Penalty is provided where
'Ccm steeped in order to the making thereof into Malt, mould be
'.wnd in the Couch so hard, close, and compact, as it could not be
'œJess the fame had by some means or other been forced together
'to prevent the Rising and swelling thereof; and the Penalties pro-
'tided by the said recited Clauses have, by Experience, been found
'ineffectual to prevent the fraudulent Practice of pressing, treading,
'ramming, or otherwise forcing together in the Cisttrn, Uting Fat,
'ar Couch, the Corn or Grain steeping or steeped, in order to the
'making thereof into Malt, to the Prejudice of His Majesty's Reve-
'nue and Discouragement of the fair Traders:' Be it therefore en-
acted, and declared by the Authority aforesaid, That from and after
the Twenty-third Day of June One thousand eight hundred and
eight, if any Maltster or Maker of Malt shall tread, ram, or otherwise
force together in the Cistern, Uting Fat, or Couch, any Corn or
Grain, steeping or steeped, in order to the making thereof into Malt,
every s>ch Maltster or Maker of Malt (hall forfeit and lose the sum of
Five Shillings for ever); Bustiel of Corn or Grain, steeping or steeped,
that mall be so trodden, rammed, or forced together; or if any Corn
or Grain in any Cistern, Uting Fat, or Couch, steeping or st eped, in
order to the making thereof into Malt, by any Maltster or Maker of
Malt, is or (hall be found so hard, close, and compact, as it could not
be unless the fame had by some Means or other been forced together,
to prevent the Rising or Swelling thereof, every Maltster or Maker
of Malt, where the fame shall be so found, mull in every such Case
forfeit and lose the Sum of Five Shillings for every Bushel of such
Corn or Grain, steeping or steeped, which shall be found so hard,
dose, and compact as aforesaid; and Proof being made thereof,
the same (hail be deemed conclusive Evidence of the Fact, and (hall
subject the Maltster or maker of Malt to the aforesaid Penalty of Five
Shillings per Bushel.

XV. 'And whereas many Maltsters or Makers of Malt do frau-
'dulently convey away from the Cistern, Uting Fat, or other wetting
'Place or Utensil, Steepings or Part of Steepings of Corn or Grain
'making into Malt, and mix such Corn or Grain so 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, steeping
'in the Cistern, Uting Fat, or other wetting Place or Utensil, such
'Maltsters or Makers of Malt supply the Deficiency with Frelh Bar-
'lev, or other Corn or Grain, in the Absence and without the Privity
'of the Officer, in order to prevent a Discovery of such Corn or
'Grain having been conveyed away; and such Corn or Grain so
'conveyed away and mixed by an artful and fraudulent Manner ofr
'working, seldom 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 afore-
fad, That from and after the Twenty-fourth Day of June One thou-
sand eight hundred and eight, if any Maltster or Maker of Malt shall
fraudulently convey away, or cause or procure, or permit or suffer
lo W conveyed away from the Cistern, Uting Fat, or othe- wetting
PW or Utensil, any Steeping or Part of any Steeping of Corn or
Grain making into Malt, aad shall mix such Corn or Grain so con-

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