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Penalty, Forfeiture and 10L

Permits (halt lie

delivered to Surveyor, &c. totally 30L

any ground or unground unmalted Corn or not, (hall be found'in the Mill, Distillery, or Masti Keeveof such Distiller, and a Permit for removing the fame into such Mill, Distillery, or Masti Keeve, shall not, on Demand of any Officer of Excise be produced, or Proof made to such Officer that such Permit had been granted for such Malt,and that such Permit was afterwards lost or mislaid, all such Malt, together with all unmalted Corn with which such Malt may be mixed, shall be forfeited and may be seized, and such Distiller shall forfeit the Sum os Forty Pounds British Currency ; and every such Permit mall from Time to Time be delivered by such Distiller or his Servant to the Surveyor or other proper Officer of Excise in charge of the Distillery within Twelve Hours after the Expiration of the Time for which the fame (hall be of force, or at any Time within such Twelve Hours, on Demand thereof made by such Officer; and if such Permit sliall not he delivered to such Officer accordingly, such Distiller (hall forfeit fur every Neglect Twenty Pounds British Currency.

"Account of the Stock of Spirits in Hand on 10th June sliall be taken "by the Excise Officer, and a Return made to the- Collector of the "District, § IReturns (hall be made by Distillers, Retailers, "&c. on Oath, of Stock on Hand on said 10th June. Distiller* "(hall deliver Account of all Increase of Spirits between IOth June "and 29th September. Oath to the Truth of Returns. § 13. Duties "on such Spirits in Stock (hall be made on the largest Return, and "paid within One Month; or on Removal. § 14. Penalty for Default "of Payment Double Duty and 20/. § 15. Purchaser sliall pay Seller "additional Duty on Spirits previously sold. § 16. Duties carried to "Irish Consolidated Fund. § 17. Duties, Drawbacks, and Penalties "under this Act, sliall be levied as other Revenues of Customs and "Excise, under 14 & 15 Car. 2. e. 8. 46 G. 3. c. 106, &c. § 18. "Act maybe altered or repealed this Session. § 19."

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CAP. LXXIX.
An Act to amend the Two Acts for the Collecting of the Malt
Duties in Ireland, and regulating the Trade of a Maltster.

[23d June 1808.]

« 'ITT HERE AS an Act was made in the Forty-fifth Year of His

• VV present Majesty's Reign, intituled, An Jt3 for the ColleBion 'of the Malt Duties in Ireland, anel regulating the Trade of a Malt' 'J/er; which said recited Act was amended by an Act made in the « Forty-sixth Year of His Majesty's Reign, intituled, An A8 to amend 'an Act made in the lajl Session of Parliament for the ColleBion of the

Malt Duliei in Ireland, and regulating the Trade of a Maltfler: And

• whereas it is expedient to amend the said recited Actsbe it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That it sliall and may be lawful for the Commiffioners of Inland Excise and Taxes in Ire/and, or any Four of them, to reduce the Quantity of Malt for which any Maltster or Maker of Malt is under the said recited Act of the Forty-sixth Year chargeable with Duty during the Continuance of his Licence in any Year, on such Occasions and in iuch Manner, and under such Regulations and Restriction* strictions at the Commissioners of Excise or any Four of them are empowered to reduce any Charge under the said recited Act of the Forty-fifth Year, any yearly Charge or other Matter or Thing, in the said recited Act of the Forty-sixth Year to the contrary notwithstanding.

II. And be it further enacted, That so much of the said recited Act of the Forty-fifth Year as relates to the Dimensions ot any Malthouse, Cistern, Growing Floor, Kiln Floor, or Couch Frame, or to the granting any Licence for more than One Cistern in any Malthouse, shall be and the same is hereby repealed: And that from and after the passing of this Act the said Proportions shall be ascertained and regulated under this Act in Manner following; and that no Licence shall be granted to any Maltster or Maker of Malt to make Malt in any Malt-house which shall contain more than one Steep or Cistern for the steeping or wetting of Corn; or the growing, working, or drying Floor or Floors in which (hall not contain Two thousand six hundred Square Feet in the Whole at the least; or the Kiln Floor or Floors in which shall contain any Number of Square Feet exceeding the Proportion of Three hundred and Twenty-four Square Feet of such Kiln Floor or Floors for every Two thousand six hundred Square Feet of the growing, working, or drying Floor or Floors in such Malt-house; nor unless the Steep or Cistern in every such Malt-houle shall be of Dimensions sufficient to contain not less than Four Bushels and a Half of Barley at the least for every One hundred Square Feet of growing, working, or drying Floor or Floors in such Mait-house; nor shall any Licence be granted to make Malt in any Malt-house unless there shall be a Square Couch Frame for the Steep or Cistern therein, of the Depth of Two Feet at the least, and not more than Three Feet, and capable of receiving the same Quantity of Grain as the Steep or Cistern, and no more, nor unless such Couch Frame shall be constructed of Materials of such Strength as stiall be sufficient to preserve the Dimensions of such Couch Frame when charged with Grain, nor unless such Couch Frame, or such Part thereof as shall be constructed of Wood, shall be of the Substance of One Inch at least in Thickness, and braced on the Outside at every Three Feet in Length with a Ledge of Wood Six Inches in Breadth and One Inch thick at the least, nor unless such Couch Frame shall be erected, fixed, and secured in such Manner as that the Officers of Excise may take an Area thereof; and is any Licence shall be granted to any Person to make Malt in any Malt-house contrary to the aforesaid Regulations, such Licence is hereby declared to be null and void, and every Person making Malt in such Malt-house shall forfeit the Sum of Ten Pounds, and be subject to all the Penalties and Forfeitures to which any Person making Malt without Licence is subject: Provided always, that in all Cafes where the Floor of the Kiln of any Malt-house shall be covered with Iron Wire or Iron Plates, for the Purpose of making or preparing Malt for brewing Porter, a Lieciice may be granted to make Malt therein, although it shall not contain a Number of Square Feet of Kiln Floor after the Rate aforesaid, in case it shall appear to the Satisfaction of the Commissioners of Inland Excise and Taxes that the Malt to be made therein is to be used in brewing Porter and not otherwise: Provided also that it shall be lawful for the said Commissioners to grant a Licence to any Person to make Malt in any M&lt-house which may have been erected pre

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Places adjoining 10 srowint: Floors not separated therefrom by Walls, shall be deemetl Part os the Iloor.

Penalty 1001.

No Malt srml! be removed into a Brewery or Distillery without Permit, though made by the Brewer, &x.

Penalty lOOl.

Mills shall not be registered :is Malt Stores, Kc.

After

Discontinuance
for Remainder of
a Year, (under
45 G. 3. c. £3.
§ 31.) Mallei rr
mayrecomnu nee
working on
Notice.

vious to the pasting of the said Act of the Forty-fifth Year aforesaid, the growing, working, or drying Floors in which (hall contain less than Two thousand six hundred Square Feet, and not less than One thousand Square Feet, and the Kiln Floor or Floors of which shall be in the foregoing Proportions to the working or drying Floor or Floors therein,

III. And be it further enacted, That every Floor, Room, or Place next adjoining to any Floor or Place in any Malt-house registered or returned under the said recited Act of the said Forty-fifth Year, as a growing, working, or drying Floor, or which (hall be mentionod in any Return or Account under the said recited Act as a growing, working, or drying Floor, which shell not be separated from such Floor so registered or returned by a Wall built with Brick or Stone, with Mortar made with Lime and Sand, of the full Height of the Top or Ceiling of the Room or Place in which such Floor so registered or returned shall be, and not less than Nine Inches in Thickness, and without any Door or Opening whatever therein, and so that no direct Communication shall be between the same and such Floor so registered or returned, shall be deemed and taken to be Part of such Floor; and if any Person requiring any Licence under the said recited Act, mall not in such Return as aforesaid insert the Number of Square Feet contained in such Floor or Place so next adjoining, and not so separated as aforesaid, as Part of the Dimensions of such growing, working, or drying Floor, every such Person for every such Offence shall forfeit the Sum of One hundred Pounds.

IV. And be it further enacted, That every Brewer or Distiller who shall remove out of or from any Store, any Quantity of Malt into his or her Brewery or Distillery, shall obtain a proper Permit signed by the proper Officer for such Removal, whether such Malt shall have been made by such Brewer or Distiller or not; and if any Quantity of Malt ground or unground, mixed or unmixed with any ground or unground Corn or Grain, whether in a State of manufacturing into Beer or Ale or Spirits or not, shall be found in any Brewery or Distillery, and such Permit signed by the proper Officer, for removing such Malt into such Brewery or Distillery, mall not, on Demand ot any Officer of Excise, or within a reasonable Time after such Demand be produced, then and in every such Case every Brewer or Distiller in whose Brewery or Distillery such Malt shall be so sound as aforesaid, (hall forfeit the Sum of One hundred Pounds.

V. And be it further enacted, That no Mill or Mill Store (hall be registered as a Store for keeping Malt, nor any Place which shall have a Communication by internal Doors with or shall be adjoining to that Part of any Distillery, or Brewery where any Keeve or other Vessel for mashing shall be kept.

VI. And be it further enacted, That is at any Time after any Maltster or Maker of Malt shall have discontinued working for the Remainder of any Year, pursuant to the Provisions of the said recited Act of the Forty-fifth Year aforesaid, such Maltster or Maker of Malt (hall be desirous again to work in such Year, it shall and may be lawful for such Maltster or Maker of Malt so to do, by and with the Consent of the said Commissioners of Inland Excise and Taxes, or any Three of them, on giving Fourteen Days Notice of such his or her Intention so to do to the said Commissioners, and to the Collector or other superior Officer in Charge of the District, and to the Surveyor

and

and Gauger of the Walk; and no other Day (hall be mentioned in such Notice than the Twenty-sixth, Day of some Month in the Year; and every such Maltster or Maker of Malt (hall in such Case be charged and chargeable with, and (hall pay Duty in all Respects as such Maltster 01 Maker of Malt would have been charged and chargeable with in case such Maltster or MakeY of Malt had not given such Notice of Discontinuance for the Remainder of the Year.

VII. « And whereas it is by the said recited Act of the Forty

* fifth Year aforesaid, among other Things, enacted, that no Maltster « or Maker of Malt, or other Person whatsoever iu Ireland, (hall mix 'or cause to he mixed any unmalted Corn or Grain with Malt made 'of any Corn or Grain whatsoever, on Pain os forfeiting the Sum of

* Ten Pounds for every Offence;' be it declared and enacted, That Distillers shall the said Provision (hall not extend, or be construed to extend, to any not 1* liable to Distiller who (hall mix together raw Corn and Malt for the Purpose l>enaJt3r ""der only of distilling Spirits therefrom, and that no Distiller (hall, on ac- I'^'^j^f" count of such Mixture be liable to the said Penalty, any Thing in the raw( o^^^"* said last recited Act to the contrary notwithstanding. dram.

VIII. And be it further enacted, That if any superior or other Sunburns on Officer of Excise, or any Officer other than the Surveyor or Gauger Maltsters by

in Charge of any Malt-house, (hall make any Charge or Surcharge superior (Juicers upon any Maltster or Maker of Malt under the said recited Acts of the Forty-fifth and Forty-sixth Years of His present Majesty's Reign, or j^Q^l" any other Act or Acts in force in Ire/and relating to the Collection of the Malt Duties, in respect of any Quantity of Malt for which such Maltster (hall by Law be chargeable with Duty, such Charge or Surcharge of Duty shall be a Charge on such Maltster, and such Maltster (hall be chargeable with and (hall pay the Duty appearing by such Charge or Surcharge co have become due and payable, in like Manner as he is chargeable or liable to pay any Duty upon any Charge re. turned or made by the Surveyor or Gauger in Charge of the Malthouse of such Maltster, and if any Dispute or Difference shall arise between such Officer and such Maltster touching the Amount of Duty payable on any such Charge or Surcharge, tiic Officer so making such Charge or Surcharge (hall verify the same by Affidavit in like Manner as other Officei s are by the said recited Acts of the Fortyfifth and Forty-sixth Years or either of them required to do, and every Charge or Surcharge so made by any Officer other than such Surveyor or Gauger, (hall by such Officer be entered distinctly in the Book of such Surveyor or Gauger, and be separately and distinctly set forth in the Returns required to be made from Time to Time bysuch Surveyor or Gauger under the said recited Acts of the Fortyfifth and Forty-sixth Years or either of them.

IX. And be it further enacted, That if any Malt exceeding in the Horses, Whole the Quantity of Six Stone, shall be carrying or coiveving, or Carriages, Boats, carried or conveyed by Land or by Water from Place to Place in Ire- *cjtTM'i"hoU"g land, or shall be found on any Carriage or Beast, or on board any Boat ^maiiiortmted. or other Vessel without a proper Permit or Let-Pass, or if tlr* Carrier or Person conveying such Malt, or the Person in whose Possession the same shall be, shall not on Demand made by any Officer of Customs or Excise, produce a Permit or Let-Pass under the Hand of the proper Officer, authorizing the Removal of s.ich Malt, then and in every such Case all such Malt, with the Sacks or Packages containing the lame, and also the Beasts and Carriages, or the Boat or Vessel 48 Geo. III. S containing,

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containing, carrying, bearing, or drawing the same, with all Tackle thereto respectively belonging {hall be forfeited, and may be seized by any Officer or Officers of the Revenue.

X. And be it further enacted, That no Brewer (hall at any Time while he (hall carry on the Trade of a Brewer, fell or deliver out any Malt to any Person whatsoever, except to Persons brewing Ale or Beer for their own private Use, and in such Quantities only as such Persons may reasonably consume within a reasonable Time for making Beer or Ale for their private Use, and for which it (hall appear by the Certificate os such Persons or otherwise, that such Persons are in Possession of a proportionate Quantity of Hops for brewing the fame.

"Powersoft G. 3. c. 53. applied to this Act. § II."

CAP. LXXX. An Act to continue until the Fifth Day of July One thousand eight hundred and nine, and to amend, several Acts for granting certain Rates and Duties, and for allowing certain Drawbacks and Bounties on Goods, Wares, and Merchandize imported into and exported from Ire/and; ar.d to grant new Duties on the Importation of East India Sugar and Foreign Spirits; and to reduce the Duty on British Plantation Coffee imported. [23d June 1808.]

"45 G. 3. c. 18. & 46 G. 3. c. 62. granting Duties of Customs (con*« turned by 46 G. 3. c. 12; and c. 120. § 1.—and 47 G. 3. Sess. 2. "t. 1.). 47 G. 3. Jl. 2. c. 16. granting other Duties of Customs, ** recited: Duties and Drawbacks under recited Acts continued to "5th July 1809 ; except Drawbacks and Bounties on Sugar provided for by 47 G. 3. Sess. 1. c. 19. (continued by 48 G. 3. c. 17.)— *' Regulations in all the recited Acts, also continued to said 5th July "1809. § 1. Articles entitled to Bounty (hall not be liable to "Duty. § 2. Drawback on British and Irish Salt exported from "Ireland 23. per Bushel. Such Salt shall be exported under Regu"lations in 46 G. 3. c. 87. §71, Sec. $ 3. Duty on Ensl India Sugar "imported il. gs. Bid. per civt. and Drawback of the Whole on «• Exportation, in lieu of former Duties and Drawbacks. § 4. Duty *' on Briti/b Plantation Coffee imported into Ireland, reduced to jd. "per Ib. §5. Duty on Foreign Spirits in Warehouse on the 10th "of June, or imported 011 the said Day or afterwards, 10 d. per Gallon "additional. § 6. Duties and Drawbacks (hall be managed as for"mer Duties, &c. § 7, and carried to the Irish Consolidated Fund. "§ 8. Act may be altered or repealed this Session. § 9."

CAP. LXXXI.

An Act to amend the several Acts for the regulating and securing the Collection of the Duty on Spirits distilled in Ireland. [23d June 1808.]

TT7HEREAS an Act was made in the Forty-sixth Year of His

• VV present Majesty's Reign, intituled, yin Aa to provide for 1 the regulating and securing the CollcBion of the Duties on Spirits dis 'tilled in Ireland, and the warehousing os such Spirits for Expor

• soften: And whereas an Act was made in the Forty-seventh Year V «of

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