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For and upon every Barrel of Malt gromd or unground, which at
any Time or Times from and after the Twenty-ninth Day of Sep-
tember One thousand eight hundred and eight, shall be made of
Barley, or any other Corn or Grain in Ireland, by any Person or
Persons whatsoever, whether the same shall be or shall!not be for
Sale, or for which any Maltiter shall be chargeable by Law, the
Sum of Ten Shillings British Currency; and so proportionably for
a greater or less Quantity, to be paid by the Maker or Makers
thereo respectively:
For and upon every Gallon of Aqua Vitæ, Strong Waters, or Spi-
rits, which at any Time from and after the Twenty-ninth Day of
September One thousand eight hundred and eight, shall be made or
distilled in Ireland, from Corn malted or unmalted, by any Person
or Persons whatsoever, or for which any Distiller shall be charge-
able by Law, the Sum of Four Shillings British Currency; and
so in Proportion for any greater or less Quantity, to be paid by
the first Maker or Distiller thereof:
And also for and upon every Six Gallons of Aqua Vitæ, Strong
Waters, or Spirits, which at any Time or Times from and after
the said Twenty-ninth Day of September One thousand eight hun-
dred and eight, shall be made or distilled in Ireland, from Corn
malted or unmalted, by any Person or Persons whomsoever, or for
■which any Distiller shall be chargeable by Law, the further Sum of
Ten Shillings British Currencv; and so proportionably for a
greater or less Quantity, to be paid by the first Maker or Distiller
of such Aqua Vitæ, Strong Waters, or Spirits:
And also for and upon every Gallon of Aqua Vitæ, Strong Waters,
or Spirits, which at any Time or Times from and after the pasting
of this Act, shall be made or distilled in Ireland, from Sugar, by
any Person or Persons whatsoever, or for which any Distiller sliall
be chargeable by Law, an Excise Dutyof Five Shillings and Eleven-
pence Halfpenny British Currency, and so in Proportion for any
greater or less Quantity, to be paid by the first Maker or Distiller
thereof:

All which said Duties on Spirits shall be in lieu and full Satisfaction
of all Duties granted on the fame by any former Act or Acts of Par-
liament, except such Duties as have been or shall or may be granted
or imposed for certain local Purposes in Ireland by any Act or Acts
of Parliament, aud which Duties are or may be appropriated to such
local Purposes, by the Acts by which the said Duties arc or may be
respectively granted or imposed, or by any other Act or Acts.

"Duty on Spirits in Distiller's Stock, &c. lod. per Gallon addi"tional, from the 10th of June 1808; and on any Increase between "that Day and 29th September 1808.—The like Duty on Home-made "Spirits in Retailer's Stock on 10th June 1808.—The like Duty "on Foreign Spirits in Stock, 10th June 1808.—Provided Re"tailers, &c. have 30 Gallons in the whole.—Duty not to attach "on compounded Spirits.—Warehoused Spirits taken out for Home "Consumption after 10th of June, 4/. lod. per Gallon in lieu "of former Duties. § 2."

III. 'And whereas it is expedient, pursuant to the Provisions of

• the Acts for the Union of Great Britain and Ireland, that in respect

• of the Duties by this Act imposed on Malt and Spirits made in Irc

'land,

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'land, Countervailing Duties shouldjbe charged upon Beer or Ale, 'made in Great Britain, and on Spirits made in England and refpec'tively imported from thence into Ireland, sufficient to countervail the * said Duties on Malt and Spirits made in Ireland under this Act;' be it therefore enacted, That there (hall be charged on all such Beer, or Ale, and Spirits, the several Countervailing Duties following, in lieu and full Satisfaction of all Countervailing Duties whatever, payable upon such Beer or Ale, or Spirits, under or by virtue of any Act or Acts in force in Ireland, immediately before the passing of this. Act; (that is to fay,)

For and upon every Barrel of Beer or Ale containing Thirty-two Gallons, brewed or made in Great Britain, and which shall be imported from thence into Ireland at any Time after the said Twentyninth Day of Sep'ember One thousand eight hundred and eight, the Sum of Seven Shillings and Eight-pence One Farthing British Currency:

For and upon every Gallon of Spirits made or distilled from Corn or Grain in England, and which shall be imported from thence into Ireland at any Time after the said Tenth Day of June One thousand eight hundred and eight, the Sum of Five Shillings and Eightpence Brilijh Currency: And

For and upon every Gallon of Spirits made or distilled from Sugar in England, and which shall be imported from thence into Ireland at any Time after the pasting of this Act, the Sum of Eight Shillings and Five-pence British Currency. •

IV. And be it further enacted, That on the Exportation froni Ireland to Great Britain of Beer or Ale brewed or made in Ireland, and on the Exportation from Ireland to England of Spirits distilled in Ireland, and for which the Duties payable under this Act shall have been fully paid and satisfied, and which Spirits shall not have been warehoused in Ireland, there shall respectively be allowed and given a Drawback equal in Amount to the Countervailing Duties by this Act granted on Beer or Ale made in Great Britain, and on Spirits distilled in England, and imported from thence respectively into Ireland; in lieu of all Drawbacks payable under or by virtue of any Act or Acts in force in Ireland immediately before the pasting of this Actt in respect of such Beer or Ale or Spirits respectively exported from Ireland to Great Britain or England respectively.

V. And be it further enacted, That in lieu and instead of all former Drawbacks on Beer or Ale or Malt made or Spirits distilled in Ireland, and exported to any other Place than Great Britain, every Person who shall export to any other Place than Great Britain Beer or Ale made or brewed in Ireland, or Spirits distilled in Ireland, on which the Duties imposed by this Act shall have been respectively paid, and which Spirits shall not be so exported from Warehouse in Ireland, stiall be entitled to and shall receive for every Barrel of such Beer or Ale the Sum of Seven Shillings and Eight-pence One Farthing British Currency; and for every Gallon of such Spirits made or distilled from Corn malted or unmalted, of a Strength not exceeding One to Ten over Hydrometer Proof, a Drawback of Five Shillings and Eight-pence British Currency, and so in Proportion for any greater Degree of Strength ; and for every Gallon of such Spirits made ordistilled from Sugar, of a Strength net exceeding One to Ten over Hydrometer

drometer Proof, a Drawback of Eight Shillings and Five-pence

British Currency, and so in Proportion for any greater Degree of Strength; and that every Person who (hall export, to any other Place than Great Britain, Malt made in Ire/and, on which the Duties imposed by this Act (hull have been paid, (hall be" entitled unto and shall receive for every Barrel thereof the Sum of Ten Shillings British Currency; which Drawbacks ihall be paid by the Collector of Inland Excise and Taxes of the District from which such Malt or Beer or Ale or Spirits ihall be exported, out of any Money in his Hands, on such Certificate from the Colkctor, Comptroller, or oth.-r Chief Officer of the Port from whence the same shall be exported, as is required by an Act made in the Forty-seventh Year of His present Majesty's Reign, intituled, An A3 to grant to His Majefly, until the Fifth Day of July One thousand eight hundred and eight, certain Duties on the Importation, and to allow Drawbacks on the Exportation, of certain Goods, Wares, and Merchandize, into and from Ireland, iu c^ie of Drawbacks on Exportation of Goods in respect of any Internal Duty of Excise paid thereon: Provided, that no such Drawback sliall be paid or Allowance of Duty made unless the Person respectively who export such Beer or Ale, Spirits or Malt, (hall make Oath that the full Duties on account of which such Drawback is required have been fully paid and satisfied, and (hall also perform all such Requisites, and comply with such Regulations and Restrictions as are or lhall be required to be performed and observed, by Persons exporting any Article whereon any Drawback or Bounty is payable, for obtaining the fume.

VI. And be it further enacted, That for and upon every Gallon of Spirits made or distilled from Corn malted or unmalted in Ireland, which (hall have paid the said Duty of Ten-pence for every Gallon by this Act impolcd, and which shall have been warehoused in Ireland before the said Twenty-ninth Day of September One thousand eight hundred and eight, and which (hall be entered for Exportation from Ireland to England or elsewhere, (except Scotland,) there (hall be allowed and given a Drawback of One Shilling aud Eight pence, British Currency, and no more; aud that for and upon every Gallon of Spirits which sliall be distilled from Sugar in Ireland, and which (hall be warehoused in Ireland, and exported from thence to England, or elsewhere, (except Scotland,) there shall be allowed and given a Drawback of Two Shillings and Five-pence Halfpenny, British Currency, and 110 more; which said Drawbacks sh;:H be paid in like Manner, and under the like Restrictions, as arc by this Act directed with respect to other Drawbacks on Spirits exported. •

VII. And be it further enacted, That as well the said Duty of Four Shillings per Gallon on Spirits made from Corn malted or unmalted, as also the said additional Duty of Ten Shillings for every Six Gallons of Spirits distilled from Corn malted or unmalted, aud likewise the said Duty of Five Shillings and Eleven-pence I lalf-penny per Gallon on Spirits made or distilled from Sugar, by this Act respectively imposed, shall be respectively charged on every Distiller, in respect of the Quantity of Spirits which shall be made or distilled by such Distiller, or for which such Distiller shall be chargeable by Law; to be computed, ascertained, and charged in such Manner, and under such Regulations, Directions, and Provisions, as arc contained in an Act made iu the Forty-sixth Year of His present Majesty's

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Reign, intituled, An AS to provide for the regulating and securing the Collection of the Duties on Spirits liiflilled in Ireland, and the warehousing such Spirits for Exportation, and in an Act made in the Forty-seventh Year of His said Majesty's Reign, for amending the said recited Act of the Forty-sixth Year, with respect to the computing, ascertaining, and charging the Duties on Spirits payable at the Time of the pasting of the said Acts, or as are contained in this Act, or may be contained in any Act or Acts for amending the said recited Acts of the Forty-sixth and Forty-seventh Years, or either of them; and that all and every the Clauses, Rules, Regulations, Restrictions, Provisions, Penalties, Forfeitures, and Modes of Recovery thereof, provided, mentioned, and contained in the said recited Acts of the Forty-sixth and Forty-seventh Years aforesaid, with respect to any Charges of Duty, or Surcharges, or other Charges on any Distiller, and wrth respect to the warehousing of any Spirits, siiall be applied and put in Practice in making Charges and Surcharges on such Distiller, in respect of the said Duties on Spirits under this Act, and with respect to the warehousing of any Spirits charged with Duty under this Act, as fully aud effectually, to all Intents and Purposes whatsoever, as if all the said Clauses, Rules, Regulations, Restrictions, Provisions, Penalties, and Forfeitures, had been expressly repented and enacted in this Act, except only so far as the said Acts are altered by this present Act, or as the fame may be altered by any other Act or Acts in force in Ire/mid.

VIII. And be it further enacted, That the sirst Charge on any Distiller in respect of the said Duty of Ten Shillings under this Act, for every Six Gallons of Spirits made from Corn malted or unmalted, shall be made at the End of the sirst complete Period of Four Weeks or Twenty-eight Days, which (hall commence at any Time after the Twcntv-ninth Day of September One thousand eight hundred and eight, for which any Still of such Distiller (hall by Law be chargeable as working ; and that every future Charge in respect of the said Duty, stiall be made at the End of each subsequent Period of Four Weeks or Twenty-eight Days, for which any Still (hall by Law be chargeable as working, in Manner herein-after mentioned; (that is to say>) the Surveyor or Ganger in Charge of any Distillery, (hall make a Return to the Collector of the District for such first Period of Four Weeks cr Twenty-eight Days, and so in like Manner a Return for every other or subsequent Period of Four Weeks or Twenty-eight Days, while any Still of any Distiller (hall continue, or be presumed to continue working, or shall by Law be chargeable as working, and in such Return stiall charge such Distiller after the Rate of One Shilling and Eight pence per Gallon for the full Quantity of Spirits for which such Distiller shall be chargeable with Duty in respect of such Still, or of the Spirits made or distilled therein, for every such Period os Four Weeks or Twenty-eight Days, under the Provisions and Regulations of any Act or Acts in force in Ireland, without any Allowance or Deduction from the (aid Duty of Ten Shillings, for or in rer spect of the Size of the Still or Stills in which such Spirits stiall have been distilled; and such Distiller stiall pay the Duty appearing by such Return and Charge to have become due and payable, without any Allowance or Deduction, otherwise than is herein-after expressly mentioned, within Six Days after such Return and Charge shall have been made, or stiall for every Default forfeit Twenty

Pounds,

Pounds, together with a Sum equal to Double the Duty so returned and charged.

IX. Provided always, and he it enacted, That every Distiller charged with the said Duty of Ten Shillings for every Six Gallons of Spirits made from Corn malted or unmalted, after the rate of One Shilling and Eight-pence per Gallon, in Manner aforeiaid, shall be allowed Credit against the Amount of the said Duty, and in discharge of the same, at and after the Rate of Ten Shillings Brinjb Currency for each and every Barrel of Malt, whichshall have been actually used and consumed by such Distiller, in the making and distilling of the Spirits, for whicli such Charge (hall be made, and such Duty stiall be payable: And for that Purpose it stiall be lawful lor such Distiller to produce to the Surveyor or Gauger in charge of his Distillery, or other proper Officer or Officers of Excise, on any Day after the Monday in the Fourth Week of each such Period of Four Weeks, an Account of the Quantity of Malt actually mashed or brewed by such Dilliller, within a Period of Four Weeks immediately preceding and ending with such Monday, together with Permits or Certificates for the permitting of such Quantity of Malt into the Malh JCeeve of such Distiller; and thereupon, if such Surveyor, Gauger, or Officer, shall be satisfied with such Account, such Surveyor, Gauger, or Officer, shall at the Foot thereof certify his Assent thereto, and mail sign his Name and the Date to such Certificate, and the said Account and Certificate mall be taken and accepted after the Rate aforesaid by the Collector of the District, in and towards the Discharge, and in Part Satisfaction of the Monthly Amount of the

Distiller stall have Credit (from the Collator of inr District; against fa'ul Duty at the Rate of 10s. fur every Barrel of Malt proved to be used by him.

Distiller stiall
deliver to Orlicer
At count of Malt
used, to which
the "Officer (hall
certify his Afiei.U

said Duty of Ten Shillings for every Six Gallons of Spirits so charged upon and payable by tuch Distiller as aforesaid: Provided always, that the Distiller by whom or on whose Behalf such Account and Certificate shall be tendered, (hall, if thereto required by the Officer to whom the same stiall be so tendered, make Affidavit ( or so. lemn Affirmation if a Quaker), to the Truth of such Account before such Collector; and on Default or Refusal of such Distiller so to do when thereto required, such Account and Certificate shall not be taken or accepted in Manner aforesaid ; any Thing herein-before contained to the contrary notwithstanding.

X. And be it further enacted, That if any Distiller shall for any such Period of Four Weeks for which such Account of the Quantity of Malt actually mashed or brewed by such Distiller shall be produced as aforesaid, have received Credit, in Manner aforesaid, for a greater Quantity of Malt as being used or consumed by such Distiller within such Period, than such Quantity as stiall appear to have been decreased within the said Period in the Stock Account of the Malt mad.' or received by such Distiller; every such Distiller stiall for ever)' Barrel of such Excess of Quantity of Malt forfeit the Sum of Forty Shillings and so in Proportion for any greater Quantity than a Barrel: Provided always, that in cafe such Excess shall not exceed the Proportion of Five per Centum upon such Stock Account, no such Forfeiture or Penalty shall be incurred.

XI. And be it further enacted, That no Malt shall be removed from or out of the Stores of any Distiller, or from any other Place, into the Mill, Distillery, or Malh Keeve of such Distiller without a Permit; and that if any Quantity of Malt ground or unground, whether in ■any Process of distilling or not, or whether mixed or unmixed with • • any

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