and Gauger of the Walk; and no other Day fhall be mentioned in fuch Notice than the Twenty-fixth Day of fome Month in the Year; and every fuch Maltter or Maker of Malt fhall in fuch Cafe be charged and chargeable with, and thall pay Duty in all Refpects as fuch Maltfter or Maker of Malt would have been charged and chargeable with in cafe fuch Maltiter or Maker of Malt had not given fuch Notice of Difcontinuance for the Remainder of the Year. VII. And whereas it is by the faid recited Act of the Forty'fifth Year aforefaid, among other Things, enacted, that no Maltster or Maker of Malt, or other Perfon whatsoever in Ireland, fhall mix or caufe to be mixed any unmalted Corn or Grain with Malt made of any Corn or Grain whatsoever, on Pain of forfeiting the Sum of Ten Pounds for every Offence;' be it declared and enacted, That the faid Provifion fhall not extend, or be conftrued to extend, to any Distiller who shall mix together raw Corn and Malt for the Purpofe only of diftilling Spirits therefrom, and that no Distiller fhall, on account of fuch Mixture be liable to the faid Penalty, any Thing in the faid laft recited Act to the contrary notwithstanding. VIII. And be it further enacted, That if any fuperior or other Officer of Excife, or any Officer other than the Surveyor or Gauger in Charge of any Malt houfe, fhall make any Charge or Surcharge upon any Maltfter or Maker of Malt under the faid recited Acts of the Forty-fifth and Forty-fixth Years of His prefent Majefty's Reign, or any other Act or Acts in force in Ireland relating to the Collection of the Malt Duties, in respect of any Quantity of Malt for which fuch Maltfter fhall by Law be chargeable with Duty, fuch Charge or Surcharge of Duty fhall be a Charge on fuch Maltfter, and such Maltster fhall be chargeable with and fhall pay the Duty appearing by fuch Charge or Surcharge to have become due and payable, in like Manner as he is chargeable or liable to pay any Duty upon any Charge returned or made by the Surveyor or Gauger in Charge of the Malthoufe of fuch Maltfter, and if any Difpute or Difference fhall arife between fuch Officer and fuch Maltiter touching the Amount of Duty payable on any fuch Charge or Surcharge, the Officer fo making fuch Charge or Surcharge fhall verify the fame by Affidavit in like Manner as other Officers are by the faid recited Acts of the Fortyfifth and Forty-fixth Years or either of them required to do, and every Charge or Surcharge fo made by any Officer other than fuch Surveyor or Gauger, fhall by fuch Officer be entered diftinctly in the Book of fuch Surveyor or Gauger, and be feparately and distinctly fet forth in the Returns required to be made from Time to Time by fuch Surveyor or Gauger under the faid recited Acts of the Fortyfifth and Forty-fixth Years or either of them. IX. And be it further enacted, That if any Malt exceeding in the Whole the Quantity of Six Stone, fhall be carrying or conveying, or carried or conveyed by Land or by Water from Place to Place in Ireland, or fhall be found on any Carriage or Beaft, or on board any Boat or other Veffel without a proper Permit or Let-Pafs, or if the Carrier or Perion conveying fuch Malt, or the Perfon in whofe Poffeffion the fame fhall be, fhall not on Demand made by any Officer of Cuftoms or Excife, produce a Permit or Let-Pafs under the Hand of the proper Officer, authorizing the Removal of fach Malt, then and in every fuch Cafe all fuch Malt, with the Sacks or Packages containing the fame, and alfo the Beafts and Carriages, or the Boat or Veffel 48 Geo. III. $ containing, Distillers fhall not be liable to Penalty under 45 G. 3. c. 53. § 45. for mixing raw Corn with Grain. Surcharges on Maltfters by fuperior Officers fhall be as valid as by the Officer in Charge. Horfes, Brewer fhall not deliver out Malt to any Perfons containing, carrying, bearing, or drawing the fame, with all Tackle thereto refpectively belonging fhall be forfeited, and may be feized by any Officer or Officers of the Revenue. Time X. And be it further enacted, That no Brewer shall at any while he fhall carry on the Trade of a Brewer, fell or deliver out any Malt to any Perfon whatsoever, except to Perfons brewing Ale or bat fuch as brew Beer for their own private Ufe, and in fuch Quantities only as fuch for their private Ufe. 46 G. 3. e. 88. 47 G. 3. ft. 2. C. 17. Perfons may reafonably confume within a reafonable Time for making CA P. LXXX. 11." An Act to continue until the Fifth Day of July One thou- ་་ "45 G. 3. c. 18. & 46 G. 3. c. 62. granting Duties of Cuftoms (con- 66 CA P. LXXXI. An Act to amend the feveral Acts for the regulating and fe- • of of His prefent Majefty's Reign to amend the faid recited Act of the Forty-fixth Year: And whereas it is expedient that the faid recited Acts fhould be further amended;' Be it therefore 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 fo much of the faid recited Act of the Forty-fixth Year of His 46 G. 3. c. 88. f. 52. as to prefent Majefty's Reign, as enacts, that it fhall be lawful for any Allowances for Three of the Commiffioners of Excife in Ireland, to reduce or abate Accidents, the Quantity of Spirits wherewith any Diftiller fhall be chargeable repealed. in any Year, by virtue of the faid A&t, according to the Number of Weeks or Days in the faid Act mentioned, upon Proof upon Oath, to the Satisfaction of the faid Commiffioners, that fome Fatality, fuch as Fire or any other unavoidable Accident or Misfortune, fhall have prevented fuch Diftiller from working fuch Number of Weeks or Days, fhall be and the fame is hereby repealed. any Still II. And, for preventing any Injury or Interruption to the Revenue by any Fatalities or Accidents which may hinder any Still from working,' be it enacted, That it fhall and may be lawful for any Distiller in Ireland, from Time to Time, to provide a Second Still of like Dimenfions and upon the like Plan with or Stills which fuch Diftiller fhall be licenfed to keep or ufe in his Distillery, or as nearly fo as may be practicable, and to lodge fuch Second Still at the Excife Office of the District in which fuch Distillery fhall be fituate, to be kept there until the fame fhall be required by fuch Distiller to be delivered to him, for the Purpose of being fet up and placed in his Distillery, in the Room and Stead of fuch Still of the like Dimenfions and Plan as may be prevented from working in fuch Diftillery by any Fatality or Accident. III. And be it further enacted, That no fuch Second Still fhall be delivered to fuch Distiller until fuch Diftiller fhall have depofited at the Excife Office aforefaid, the other Still of like Dimenfions and Plan which fhall have been prevented from working as aforefaid, and to replace which he demands the Delivery of fuch Second Still; nor until Notice of fuch Intention to demand the fame shall have been ferved upon the Surveyor or Gauger in Charge of fuch Distillery; and the Still which fhall be removed from fuch Diftillery into fuch Excife Office, fhall remain there until the fame fhall be broken up or rendered useless by the Directions of the Proprietor thereof, or until the fame fhall be delivered, by Order of the Proprietor thereof, to fome Brazier for the Purpofe of being repaired, fufficient Security being firft given by Bond to the Collector or other Officer of Excife, that fuch Still fhall be returned to the Excife Office on or before a Day to be for that Purpofe appointed by fuch Collector or Officer, and to be fpecified in fuch Bond, and that fuch Still fhall not be used for any Purpose whatever before the fame fhall be returned to the Excife Office; and every Still fo repaired shall be returned to the faid Excife Office accordingly for the Proprietor thereof, or for any Perfon to whom the fame may be difpofed of by fuch Proprietor; and in cafe fuch Still after being repaired thall remain at the faid Excife Office, for more than Twelve Calendar Months in the Whole, after the Proprietor thereof fhall ceafe to be licensed, it fhall be lawful for the Collector of the District to break up fuch Still and render the fame afelefs, and to cause the Materials of fuch Still to be fold; and the Difiller fhall be chargeable for Sull continuing to work as if no fuch Removal had taken place. In cafe of Allowances may Abatement to Ditiilers prevented from working by Courfe of any Produce thereof, after deducting all Expences of fuch Sale, fhall be paid by fuch Collector to the Proprietor of fuch Still: Provided always, that no Still fhall be fent to or removed from the Excife Office, without a regular Permit to be duly granted for that Purpose. IV. And be it further enacted, That if any Distiller shall remove to the Excife Office any Still which fhall have been fo prevented from working, in the Courfe of any Period during which fuch Still fhall be chargeable as working, tuch Diiller fhall nevertheless be and continue charged and chargeable in refpect of the fame Number of Workings, and in all other Refpects what foever as if no fuch Removal had taken place, and as if fuch Still had continued uninterruptedly at work: Provided always, that in fuch Cafe it may be lawful for the Commissioners of Inland Excife and Taxes in Ireland, or any Three of them, to make any Allowance to any Distiller who fhall be furcharged in refpect of any Wafh, Wort, or Pot Ale, not diftilled within the Time allowed by Law. V. And be it further enacted, That in cafe the Houfe in which any Still fhall be at work fhall be fuddenly confumed in the Whole or in Part by any Fire therein, or in any adjoining House or Office, whereby any fuch Still fhall have been prevented from working, or in cafe any fudden Fatality fhall have happened to the Still-houfe or Offices, by the Walls falling or the Roof falling in, it shall be lawful for any Three of the Commiffioners of Excife in Ireland to reduce or abate the Quantity of Spirits wherewith any Diftiller fhall be chargeable, for the Pericd of Twenty-eight Days, in the Course of which fuch Fire or fudden Fatality fhall have happened, upon Proof upon Oath, to the Satisfaction of the faid Commiffioners, that by fuch Fire or Fatality fuch Diftiller fhall have been prevented from working the full Number of Twenty-eight Days, and that the Quantity of Spirits charged, exclufive of the Quantity contained in fuch propofed Abatement, is the full and entire Quantity made in fuch Still during fuch Period: Provided always, that Application to the faid Commiffioners for fuch Reduction or Abatement fhall be made within Fourteen Days after the Expiration of the Period of Twenty-eight Days, in the Courfe of which fuch Fire or fudden Fatality fhall have happened; and that no Reduction or Abatement fhall be allowed in refpect of any fractional Part of a Day; and that every fuch Reduction or Abatement fhall be firft approved of by any Three of the Commiffioners for executing the Office of Lord High Treasurer. any Distiller VI. And be it further enacted, That if by reafon or in purfuance of any A& made or to be made to prohibit the Distillation of Spirits from Corn or Grain, any Still in the Distillery of fhall at any Time have been prevented or fhall be prevented from working for the Whole or any Period of Twenty-eight Days in the Courfe of which any fuch Prohibition fhall have commenced, or may commence or take place, it fhall and may be lawful to and for the Commiffioners of Inland Excife and Taxes in Ireland, or any Three or more of them, to make fuch Allowances to fuch Distiller as fhall 'appear to the faid Commiffioners to be juft and reasonable, fuch Allowance in no Cafe exceeding the Amount of Duty computed upon the Quantity of Spirits remaining undiftilled, and neceffary to somplete the Quantity of Spirits for which any fuch Diftiller fhall be respectively 7 Such Stoppage fall be deemed a Difcontinuance for the Remainder of the Year. Wath in Diftillery at the Time of fuch Stoppage may be diftilled. refpectively charged for fuch Period of Twenty-eight Days; and that any Stoppage of any Still by reafon or in purfuance of any fuch A&t to prohibit the Diftillation of Spirits from Corn or Grain, fhall be taken and deemed as a Difcontinuance by fuch Diftiller, for the Remainder of the Year for which any Licence to fuch Distiller fhall be then in force, unlefs on the Removal of fuch Prohibition fuch Diftiller fhall re-commence working, under any of the Provifions contained in any Act or Acts in force in Ireland, relating to the regulating and fecuring the Duties on Spirits diftilled in Ireland; and that in cafe of any fuch Stoppage by reafon or in purfuance of any fuch Prohibition if any Worts, Wah, or Pot-Ale, made from Corn, fhall be in any fuch Diftillery at the Time when fuch Prohibition fhall commence or take place, and fuch Worts, Wash, or Pot-Ale, fhall not be diftilled at the Expiration of Six Days including the Day of brewing and the Day of diftilling fuch Worts, Wafh, or Pot-Ale, may be diftilled at any Period after the Expiration of the faid Six Days; and that no Surcharge fhall be made on the Distiller in refpect of fuch Worts, Wafh, or Pot-Ale, not being diftilled within the faid Period of Six Days; any Thing in the faid recited A&t of the Forty fixth Year aforefaid to the contrary notwithstanding. VII. And be it further enacted, That from and after the paffing of Diftillation this Act, no Low Wines or Spirits fhall be made, extracted, or diftilled in Ireland, from Melaffes, or any Mixture with the fame; and that if any Diftiller or other Perfon in Ireland fhall, after the pas, fing of this Act, make, extract, or diftill any Low Wines or Spirits from Melaffes, or any Mixture with the fame, or fhall brew or prepare any Wort or Wath from Melaffes, or any Mixture with the fame, for the Purpose of extracting or diftilling Low Wines of Spirits, every fuch Distiller or other Perfon fhall forfeit the Sum of Five hundred Pounds; and all Melaffes and all Wash prepared from the fame, or any Mixture therewith, and all Low Wines and Spirits made, extracted or distilled therefrom, fhall be forfeited, and may be feized by any Officer or Officers of Excife. VIII. And be it further enacted, That fo much of the faid recited Act of the Forty-fixth Year of His prefent Majefty's Reign, for regulating and fecuring the Collection of the Duties on Spirits diftilled in Ireland, as enacts that all Sugar Wafh which fhall not be difilled at the Expiration of Twelve Days, fhall be confidered as Wafh not included in any former Charge against the Distiller, and that fuch Difiller fhall be charged with Duty in refpect of fuch Wash, shall be and the fame is hereby repealed; and that from and after the paffing of this Act all Sugar Wafh in the Diftillery of any Dif tiller, which fhall not be diftilled at the Expiration of Eighteen Days, including the Day of breaking down the Sugar with Water, and the Day of diftilling, fhall be confidered as Wafh not included any former Charge against fuch Diftiller, and fuch Distiller shall be charged with Duty in refpect of fuch Wash, according to the Directions of the faid recited Act and this Act, and of any Act in force relating to the Duties on Spirits diftilled in Ireland. ia IX. And be it further enacted, That in lieu and inftead of the Charges under the faid recited Act of the Forty-fixth Year, on any Decrease of Wafh produced from Sugar, or on any Decrease of Low Wines or Singlings produced from fuch Wash, the Officer of Excife keeping an Account of Wafh, Pot-Ale, Low Wines, or $ 3 Singlings, from Melaffes prohibited. 46 G. 3. c. 99. Time of dif Wath, repealed; Mode of cal culating Spirits 46 G. 3. e. 88% |