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or Perfons incurring the fame, and that the Parish or Place wherein fuch Perfon or Perfons ought to have acted in the Duties prescribed by this Act shall be wholly exempted therefrom.

XIII. Whereas in Cafes of dead Wrecks, wherein no living Perfon is found, or Owner known, the Lords of Manors on which any fuch dead Body or dead Bodies may be washed in, and who are entitled to Wreck there, have usually paid a fmall Fee for the placing fuch Body or Bodies in the Ground in the State in which the fame have been found, and fuch Payments have been adduced and admitted as Proof on Trials at Common Law of the Right of such 'Lords of Manors to Wrecks in fuch Manors;' be it therefore enacted, That in all and every such Cafes it fhall and may be lawful to and for all and every Lord or Lords of any Manor or Manors throughout England to pay or caufe to be paid to the Churchwarden or Churchwardens, Overfeer or Overfeers, Conftable or Headborough of fuch refpective Parishes and Places as aforefaid, fuch and the like Sums as he or they was or were heretofore accustomed to pay for the placing any fuch Body or Bodies into the Ground as aforefaid; fuch Sums to go in part Payment and Discharge of the Cofts and Expences to be incurred in or about the Execution of this Act, and Credit to be given for the fame by fuch Overseers, Churchwardens, Constable or Headborough, in their Accounts with the County to which fuch Accounts fhall be fubmitted; any Thing in this Act to the contrary thereof in anywife notwithstanding.

XIV. And, for defraying the Expences of the Removal and Burial of fuch Body or Bodies as aforefaid, and all other Expences, • neceffary for the Execution of this Act,' be it further enacted, That the Juftices of the Peace at the General or Quarter Seffions may caufe fuch Sums of Money as fhall be neceffary for all or any of the 'Purposes aforefaid, to be raised in the fame Manner as Rates are directed to be raised by an Act, made in the Twelfth Year of the Reign of His late Majefty King George the Second, intituled, An Aa for the more eafy affeffing, collecting, and levying of County Rates.

CA P. LXXVI.

An Act for raising the Sum of Ten Millions Five hundred thousand Pounds by way of Annuities. [18th June 1808.] "Every Contributor of 100l. fhall be entitled to a Principal of 118. 3s. 6d. in the Four per Cents., from 5 April 1808. § 1."Duties under 46 G. 3. c. 65. fhall not be charged on Firft Half"Year Dividends. 8.-Treafury may remit to Ireland 2,500,000l. "20.-To be provided for in Ireland. § 12.-Forging Receipts "for Contributions, Felony without Clergy. § 24.-Bank of England "fhall continue a Corporation till Annuities under this Act fhall "cease. $25."

CA P. LXXVII.

Lords of Manors, &c. fhall pay the

fame Fee as heretofore on

interring dead Bodies, &c,

Expences of
Interment fhall
be raised as
County Rates

An Act to enable His Majesty to veft the Right of Appoint-
ment of Mafter of the Free School of Londonderry in the "
City and County of Londonderry, in the Bishop of Derry for
the Time being.
[18th June 1808.]
WHEREAS

R 4

under

12 Geo. 2. c. 29.

His Majefty may

grant to the

Bishop of Derry
the Right of
appointing a
Master to the

Free School of
Derry.

Such Appointment fhall be fubject to the Approbation of Lord Lieutenant.

W

HEREAS there is and has been for a Series of Years a School called a Free School in the City of Londonderry in 'the County of Derry, and the Right of nominating and appointing a Master to the faid Free School has been heretofore exercifed by His Majefty and His Predeceffors: And whereas His Majefty, on the humble Application of the Lord Bishop of Derry, has been gracioufly pleafed to fignify His Royal Will and Pleafure, that fo far as His Majesty's Intereft is concerned the faid Right of nominating and appointing a Mafter to the faid Free School fhould be abfolutely veited in the Lord Bishop of Derry for the Time being; May it therefore please Your Majesty that it may be enacted;' and be it enacted by the King's moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That from and after the paffing of this Act, it fhall and may be lawful to and for His Majefty, His Heirs and Succeffors, by Letters Patent under the Great Seal of that Part of the United Kingdom of Great Britain and Ireland, called Ireland, to grant unto the Lord Bishop of Derry for the Time being, and his Succeffors, the faid Right of nominating and appointing a Mafter to the faid Free School of Derry in the faid City and County of Londonderry, freed and difcharged from all Claim, Right and Title of His Majefty, His Heirs and Succeffors.

II. Provided always, and be it enacted, That every Appointment of a Mafter to the faid Free School by the Lord Bishop of Derry for the Time being, or his Succeffors, fhall be fubject to the Approbation of the Lord Lieutenant or Governor or Governors of Ireland for the Time being, teftified by Writing under his or their Hand or Hands, and that all fuch Appointments as fhall not receive such Approbation as aforefaid fhall be null and void to all Intents and Purpofes whatsoever, and in fuch and the like Manner in all Refpects as if the fame had not been made; any Thing herein contained to the contrary thereof in any wife notwithstanding.

CA P. LXXVIII.

An Act to grant to His Majefty Duties upon Malt made in Ireland, and upon Spirits made or diftilled in Ireland; and to allow certain Drawbacks on the Exportation thereof.

Moft Gracious Sovereign,

WE

[23d June 1808.]

E, Your Majefty's moft dutiful and loyal Subjects the Commons of the United Kingdom of Great Britain and Ireland, in Parliament affembled, towards raifing the neceffary Supplies, have freely and voluntarily refolved, to give and grant unto Your Majefty the Duties herein after mentioned, and do moft humbly befeech Your Majefty that it may be enacted;' and be it enacted by the King's moit Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That within and through that Part of the United Kingdom called following fhall be Ireland, there fhall be granted, raised, levied, collected, paid, and fatisfied unto and to the Ufe of His Majefty, His Heirs and Succeflors, the feveral Duties herein-after mentioned; (that is to fay,)

The Duties

paid, viz.

For and upon every Barrel of Malt ground or unground, which at any Time or Times from and after the Twenty-ninth Day of September One thousand eight hundred and eight, fhall be made of Barley, or any other Corn or Grain in Ireland, by any Person or Perfons whatsoever, whether the fame fhall be or fhall not be for Sale, or for which any Maltiter fhall be chargeable by Law, the Sum of Ten Shillings Britif Currency; and to proportionably for a greater or lefs Quantity, to be paid by the Maker or Makers thereo refpectively:

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 thoufand eight hundred and eight, fhall be made or
diftilled in Ireland, from Corn malted or unmalted, by any Perfon
or Perfons whatfoever, or for which any Diftiller fhall be charge-
able by Law, the Sum of Four Shillings Britifh Currency; and
fo in Proportion for any greater or lefs Quantity, to be paid by
the firit Maker or Distiller thereof:

And alfo for and upon every Six Gallons of Aqua Vitæ, Strong
Waters, or Spirits, which at any Time or Times from and after
the faid Twenty-ninth Day of September One thoufand eight hun-
dred and eight, fhall be made or diftilled in Ireland, from Corn
malted or unmalted, by any Perfon or Perfons whomfoever, or for
which any Diftiller shall be chargeable by Law, the further Sum of
Ten Shillings Britife Currency; and fo proportionably for a
greater or lefs Quantity, to be paid by the first Maker or Distiller
of fuch Aqua Vitæ, Strong Waters, or Spirits:
And alfo for and upon every Gallon of Aqua Vitæ, Strong Waters,
or Spirits, which at any Time or Times from and after the paffing
of this Act, fhall be made or diftilled in Ireland, from Sugar, by
any Perfon or Perfons whatsoever, or for which any Distiller fhall
be chargeable by Law, an Excife Duty of Five Shillings and Eleven-
pence Halfpenny British Currency, and fo in Proportion for any
greater or lefs Quantity, to be paid by the firft Maker or Distiller
thereof:

All which faid Duties on Spirits fhall be in lieu and full Satisfaction
of all Duties granted on the fame by any former Act or Acts of Par-
liament, except fuch Duties as have been or fhall or may be granted
or impofed for certain local Purpofes in Ireland by any Act or Acts
of Parliament, and which Duties are or may be appropriated to fuch
local Purpofes, by the Acts by which the faid Duties are or may be
refpectively granted or impofed, or by any other A& or Acts.
"Duty on Spirits in Diftiller's Stock, &c. 10d. 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
Confumption after 10th of June, 4s. 10d. per Gallon in lieu
"of former Duties. § 2."

66

66

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III. And whereas it is expedient, pursuant to the Provifions of the Acts for the Union of Great Britain and Ireland, that in refpect of the Duties by this Act imposed on Malt and Spirits made in Ireland,

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Countervailing
Duties on British
Beer and English
Spirits imported
into Ireland.

On Beer or Ale 7s. 8d. British, per Barrel, after 29th Sept.1808.

English Corn Spirits 58. 8d. after 10th June 1808.

English Sugar
Spirits 8s. 5d.
after paffing the
A&t.

Equivalent Drawbacks on Irish Beer and Spirits (not warehoufed) exported to Great Britain and England.

Drawbacks on Exportation of Beer and Spirits (not warehoused) to Foreign Parts.

Beer 7s. 84d. per Barrel.

Corn Spirits

5s. 8d. per Gallon.

land, Countervailing Duties fhould be charged upon Beer or Ale, 'made in Great Britain, and on Spirits made in England and refpectively imported from thence into Ireland, fufficient to countervail the faid Duties on Malt and Spirits made in Ireland under this A&;' be it therefore enacted, That there fhall be charged on all fuch Beer, or Ale, and Spirits, the feveral Countervailing Duties following, in lieu and full Satisfaction of all Countervailing Duties whatever, payable upon fuch Beer or Ale, or Spirits, under or by virtue of any Act or Acts in force in Ireland, immediately before the paffing of this Act; (that is to say,)

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 faid Twentyninth Day of September One thoufand 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 diftilled from Corn or Grain in England, and which fhall be imported from thence into Ireland at any Time after the faid Tenth Day of June One thousand eight hundred and eight, the Sum of Five Shillings and Eight. pence British Currency: And

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

IV. And be it further enacted, That on the Exportation from Ireland to Great Britain of Beer or Ale brewed or made in Ireland, and on the Exportation from Ireland to England of Spirits diftilled in Ireland, and for which the Duties payable under this Act fhall have been fully paid and fatisfied, and which Spirits fhall not have been warehoufed in Ireland, there fhall 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 diftilled in England, and imported from thence refpectively into Ireland; in lieu of all Draw backs payable under or by virtue of any Act or Acts in force in Ireland immediately before the paffing of this Act, in refpect of such Beer or Ale or Spirits refpectively exported from Ireland to Great Britain or England refpectively.

V. And be it further enacted, That in lieu and instead of all former Drawbacks on Beer or Ale or Malt made or Spirits diftilled in Ireland, and exported to any other Place than Great Britain, every Perfon who fhall export to any other Place than Great Britain Beer or Ale made or brewed in Ireland, or Spirits distilled in Ireland, on which the Du ties impofed by this Act shall have been refpectively paid, and which Spirits fhall not be fo exported from Warehouse in Ireland, fhall be entitled to and fhall receive for every Barrel of fuch Beer or Ale the Sum of Seven Shillings and Eight-pence One Farthing Briti Currency; and for every Gallon of fuch 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 fo in Proportion for any greater Degree of Strength; and for every Gallon of fuch Spirits made or dif tilled from Sugar, of a Strength not exceeding One to Ten over Hy

drometer

Sugar Spirits
8s. 5d. (at 1 to
10, and fo in
Malt 10s. per
Barrel.

drometer Proof, a Drawback of Eight Shillings and Five-pence British Currency, and fo in Proportion for any greater Degree of Strength; and that every Person who fhall export, to any other Place than Great Britain, Malt made in Ireland, on which the Duties imposed by this Act fhall have been paid, fhall be entitled unto and fhall receive for every Barrel thereof the Sum of Ten Shillings British Currency; which Drawbacks fhall be paid by the Collector of Inland Excife and Taxes of the District from which fuch Malt or Beer or Ale or Spirits fhall be exported, out of any Money in his Hands, on fuch Certificate from the Collector, Comptroller, or other Chief Officer of the Port from whence the fame fhall be exported, as is required by an Act made in the Forty-feventh Year of His prefent 47 G. 3. Seff. 2. Majelty's Reign, intituled, An Act to grant to His Majefly, until the c. 16. §7. Fifth Day of July One thoufand 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, in cafe of Drawbacks on Exportation of Goods in refpect of any Internal Duty of Excife paid thereon: Provided, that no fuch Drawback fhall be paid or Allowance of Duty made unless the Perfon refpectively who export fuch Beer or Ale, Spirits or Malt, fhall make Oath that the full Duties on account of which fuch Drawback is required have been fully paid and fatisfied, and fhall also perform all fuch Requifites, and comply with fuch Regulations and Restrictions as are or fhall be required to be performed and obferved, by Perfons exporting any Article whereon any Drawback or Bounty is payable, for obtaining the fame.

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 thall have paid the faid Duty of Ten-pence for every Gallon by this Act impofed, and which fhall have been warehoufed in Ireland before the faid Twenty-ninth Day of September One thoufand eight hundred and eight, and which fhall be entered for Exportation from Ireland to England or elsewhere, (except Scotland,) there fhall be allowed and given a Drawback of One Shilling and Eight pence, British Currency, and no more; and that for and upon every Gallon of Spirits which fhall be diftilled from Sugar in Ireland, and which fhall be warehoused in Ireland, and exported from thence to England, or elsewhere, (except Scotland,) there fhall be allowed and given a Drawback of Two Shillings and Five-pence Halfpenny, British Currency, and no more; which faid Drawbacks fhall be paid in like Manner, and under the like Restrictions, as are by this Act directed with refpect to other Drawbacks on Spirits exported.

VII. And be it further enacted, That as well the faid Duty of Four Shillings per Gallon on Spirits made from Corn malted or unmalted, as alto the faid additional Duty of Ten Shillings for every Six Gallons of Spirits diftilled from Corn malted or unmalted, and likewife the faid Duty of Five Shillings and Eleven-pence Half-penny per Gallon on Spirits made or diftilled from Sugar, by this Act refpectively impofed, fhall be refpectively charged on every Distiller, in refpect of the Quantity of Spirits which fhall be made or diftilled by fuch Diftiller, or for which fuch Diftiller fhall be chargeable by Law; to be computed, afcertained, and charged in fuch Manner, and under fuch Regulations, Directions, and Provifions, as are contained in an Act made in the Forty-fixth Year of His prefent Majefty's

Drawbacks on
Corn Spirits
additional Duty,
having paid
and warehoufed
before 29th Sept.
1808, and
exported to
elfewhere, 1s. 8d.
per Gallon.
On all Sugar
Spirits

England or

warehoused 2s. 54d. per Gallon..

The feveral

Duties on

Spirits shall be
Distiller for
all Spirits as
under Acts
46 G. 3. c. 88.
Seff. 2. c. 17.
under the
Regulations in
those Acts and
this A&t.

a Charge on

and 47 G. 3.

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