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under 47 G. 3. Sess. 2. c. 17. the whole of which shall be paid to the WoruncJ, &c,

Any Person
whatever may
seize and deitroy
iHegil Stills, aud
also Spirits,
Wash, &c.
found in Custody
of unlicensed
Persons, &c.

• a Misdemeanor, and shall he punishable on Conviction as in the said

• Act is mentioned;' Be it enacted, That whenever any Offender shall have been tried and convicted for any such Offence, by the Evidence of any Inhabitant (not being an Officer of Excise) of the Parish, Townland, Manor, or Lordship in which the Place shall be situate where such Offence was committed, upon an Information given by such Inhabitant, before any other Information for the said Offence shall have been given to a Magistrate, the Court before whom such Conviction shall be had, at any Assizes or presenting Term, shall fine such Parish, Townland, Manor or Lordship on account of such Offence, in the Sum of Twenty-five Pounds only, such Fine to be recovered and levied in like Manner as by the said recited Act of the Forty-seventh Year and this Act is directed with respect to the Fine of Fifty Pounds hcrein-before mentioned; and no Part of such Fine or Sum of Twenty-five Pounds shall be applied to the Society for discountenancing Vice and promoting Virtue in the City os Dublin, nor to the Treasurer of any Publick Infirmary or Hospital of any County, Town or City, but the Whole of such Fine or Sum of Twenty-five Pounds shall be applied and paid by the Treasurer of the County, County of a Town or City, to such Inhabitant who shall have so given the First Information, and by whose Evidence such Conviction shall have been had; or to the Justice of the Peace before whom such Information (hall have been made, to be by him applied in rewarding such Informer, or otherwise promoting the Suppression of private Stills within his Jurisdiction according to the Direction os the Court.

XVI. 'And whereas no Still can by Law be licensed in Ireland 4 of less Dimensions than Two Hundred Gallons Content, except « Stills kept and used at Apothecaries' Hall in Dublin, and Stills of

• Twelve Gallons Content for certain Purposes, and Stills for recti

• fying or compounding Spirits;' Be it therefore enacted, That if any Still, the Body whereof without the Head or any other Appendage thereto, shall be capable of containing move than Twelve Gallons, and (hall not be capable of containing Two hundred Gallons at the least, or any Head or Worm belonging to any Still of any such Dimfnfions, (hall be found in any Place whatever (except Apothecaries' Hall aforesaid) or in the Possession of any Person whomsoever (not being a licensed Rectifier or Compounder of Spirits) the fame (hall be forfeited and may be seized; or if any Still not exceeding Twelve Gallons Content, or any Head or Worm belonging to any Still of such Content, (hall be found in any Place whatever, or in the Pofltssion of any Person whomsoever (except at Apothecaries' Hall Dublin, or in the Custody of some licensed Chemist, Apothecary, Druggist, Brazier, or other Person duly licensed to have such Twelve Gallon Still', or if any Still capable of containing more than Two hundred Gallons, (hall be found in any Place whatever, without being duly licensed, the same (hall be forfeited and may be seized; and it shall be lawful for any Person whatever who (hall find or discover any Still, Stillhead, or Worm of a Still, in any Place whatsoever, except on the Road from or to a Brazier or Maker or Mender of Stills under proper Permits, or in the Possession of any Person whomsoever (except a Brazier or Person following the Trade of making or repairing Stills) without a sufficient Licence being produced at the Time for keeping the same, to seize and to destroy the same, and to

'' convey

convey the Materials thereof to the Excise Office of the District, or to deliver the same to the next resident Officer of Excise, who shall take the same into his Custody, and secure the same in like Manner as if the fame had been seized by him; and it shall in like Manner be lawful for any Person whomsoever to seize any Spirits, Low Wines, Singlings, Wash, Pot-Ale, Malt or Com, and all Materials for making Spirits found in the Custody of any unlicensed Person, or of any Person whatever not entitled by Law to have the same in their Possession, and to spill, or destroy any Worts, Wash, Pot-Ale, Low Wines or Shillings so found, and to convey all Spirits, Malt, or Corn so found to the Excise Office of the District, or to the next resident Officer of Excise, to be dealt with according to Law; and \very Person in whose Possession any such Still, Stillhead or Worm of a Still, or Spirits, Low Wines, Singlings, Wash, Pot-Ale, or Materials for making Spirits (hall be so found, shall be subject to the like Penalties as if the fame had been found by an Officer of Excise.

XVII. 'And, in order to deter Persons from assisting in the pri• vate and fraudulent distilling of Spirits in Ireland,' be it further enacted, That whenever any Officer or Officers of Excise, or any other Person whatever shall find or discover any unlicensed Still, or Part of or Appendage to a Still, or any Worm or Utensil for distilling Spirits, or any Wash, Pot-Ale, Low Wines or Singlings, the using or having whereof shall subject the Persons who shall use or have the same, or the Parish, Manor, Lordship or Townland within which the same shall be used or found, to any Penalty, Forfeiture or Punissiment under the said recited Acts of the Forty-sixth and Forty-seventh Years aforesaid, or either of them, it shall be lawful for such Officer or Officers of Excise or other Person, and for all Persons acting in his or their Aid, to stop, arrest and detain all and every Person and Persons found and discovered in any House, or at any Place where such Still, or Part of or Appendage to a Still, or such Worm or other Utensil for distilling Spirits shall be found or used, or where such Worts, Wash, Pot-Ale, Low Wines or Singlings shall be found, and to convey all and every such Person and Persons before a Justice of the Peace for the County, City, Town or Place within which such Person, or Persons shall be discovered as aforesaid, in order that such Person or Persons may be dealt with by such Justice according to Law, or bound over to appear and give Evidence on any Trial which may be had for such Offence, or on any Information respecting the same.

XVIII. And be it further enacted, That any Rewards or Allowances or Share of Penalty to be given paid, or made to any Officer or Officers of Excise, who shall have seized any Still or Stills, or any Head or Worm of a Still, or any Appendage to a Still, shall in every Case be proportionate only to the State or Serviceableness of such Still, Stillhead, Worm, or Appendage respectively j and that if the same are entirely unserviceable, no Reward, Allowance, or Share of Penalty whatever shall be given, paid or made to the Officer who shall have seized the same; any Thing in any Act or Acts to the contrary notwithstanding.

XIX. And be it further enacted, 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, for the regulating and securing the Collection of the Du

Perfom sound ia any Place with any illegal Stilt, Wash, &c. may be apprehended and carried before a Justice.

Officers stiall be rewarded only according to the Serviceablencii of Stills.

Powers of

recited Acts extended to this Act.

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ties on Spirits distilled in Ireland shall be applied and put in Practice
in the Execution of this Act, as fully and effectually to all Intents
and Purposes whatsoever, as if all the said Clauses, Rules, Regula-
tions, Restrictions, Provisions, Penalties and Forfeitures had been
expressly repeated and re-enacted in this Act ; and that the said recited
Acts and this Act shall be construed together as one Act, to all In-
tents and Purposes whatsoever, so far as the fame are compatible or
consistent with each other, and as the said recited Acts are amended and
altered by this Act.

CAP. LXXXII.
An Act to make perpetual and to amend several Acts for
the better regulating the issuing and granting of Permits and
Certificates, for the Conveyance and Protection of certain
Exciseable Goods in Ireland. [23d June 1808.J

* TTTHEREAS the Acts and Provisions herein-after mentioned

• VV will expire on the Twenty-ninth Day of September One

* thousand eight hundred and eight; and tiie same having been 'sound useful and beneficial, it is expedient that they should be

• made perpetual;' Be 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 an Act, made in the Parliament of Ireland in the Fortieth Year of His present Majesty's Reign, intituled, An Act for better regulating the iffuing and granting of Permits and Certificates for the Conveyance and Protection if certain Exciseable Goods therein mentioned; and to prevent Frauds by Dealers in or Retailers of such Goods; and also so much of an Act, madevin the Forty-third Year of His present Majesty's Reign, intituled, An Act to amend several Acts of Parliament for the better ColleSion and Security of His Alajefly's Revenue of Customs and Excise in Ireland, and for preventing Frauds therein, and to make further Regulations relating thereto, as amends the said recited Act of the Fortieth Year aforesaid; and also so much of an Act, made in the Fortyfourth Year of His present Majesty's Reign, intituled, An A3 for mating Regulations for the better Collection and Security of His Mayfly's Revenue of Customs and Excise in Ireland, and for preventing Frauds therein, as prohibits the giving of a Certificate for any foreign Wine by any importing Merchant in any Port in Ireland; aud also au Act, made in the Forty-fifth Year of His present Majesty's Reign, for continuing the said recited Act of the Parliament of Ireland of the Fortieth Year aforesaid, and for amending the same, so far as the fame respects Permits for Spirits or Spirituous Liquors, shall be and the fame are hereby made perpetual.

II. 'And whereas certain Stamp Duties have been imposed in the

• present Session of Parliament on Request-Notes or Requisitions for 4 Permits and Certificates relative to any Exciseable or other Goods,

* in lieu of former Stamp Duties on Permits and Certificates;' be it therefore enacted, That from and after the Time when a Stamp Duty (hall be payable on such Request-Notes or Requisitions, no Permit,

'nor any Certificate of or grounded on any Permit, (hall be granted by any Officer employed by or acting under the Commissioners of Customs, or the Commissioners of Inland Excise and Taxes in Ire land, nor by any other Person or Persons empowered to grant any such Permit or Certificate, until a Request-Note or Requisition in Writing (hall have been delivered by or on Behalf of the Party requiring such Permit or Certificate respectively, and that every such Request-Note or Requisition (hall be duly stamped according to Law; and that such Request-Note or Requisition (hall be attached, by the Officer granting iuch Permit or Certificate, to the Duplicate of such Permit or Certificate, retained in the Custody of such Officer.

III. And be it further enacted, That all such Request-Notes and Requisitions, not duly stamped, shall be actually void; and any Permit or Certificate, granted in pursuance of any such- Requisition or Request-Note, not duly stamped, or which shall be granted without a Request-Note or Requisition being delivered in Manner required by this Act, (hall be actually void, and (hall not protect any Goods, Wares, or Merchandize mentioned in such Permit or Certificate.

IV. And be it further enacted, That if any Person whatever (hall fraudulently, or without being duly authorized thereto, issue or give out, or cause to be issued or given out, or be aiding or assisting in issuing or giving out any Bla:,k Permit, or any Permit not duly authorized by a preceding Request-Note; or (hall sill up any Blank Permit, not duly authorized by a preceding Request Note; ar if any Person (hall fill up or issue any Permit not corresponding to or answering with the Duplicate thereof in the Possession of the Officer; or if any Person (hall obtain or make use of any Permit so unduly or fraudulently issued; such Person, so offending in any of the Cases aforesaid, (hall be adjudged a Felon, and (hall be transported for the Term of his or her Life, or for the Term of Seven Years, or be sentenced to receive such other less Punishment, as the Court who (hall try such Person shall direct.

V. And be it further enacted, that from and after the Expiration of Ten Days after the passing of this Act, no Quantity of Hops, exceeding in Weight Fifty-six Pounds, shall be carried or conveyed from any one Place to another in Ireland, without a Permit or Letpass for the fame; and that all Hops, exceeding in Weight Fifty-six Pounds, which (hall be carrying or conveying, or carried or con-, veyed from any Part or Place in Ireland, to any other Part thereof, whether from any Part of a City or Town to another Part thereof, or from one Town or Place to another Town or Place, may be seized by any Officer or Officers of Customs or Excise, and shall be forfeited, unless the Carrier or Person conveying such Hops, or the Person in whose Possession the same shall be, shall, on Demand by any Officer of Customs or Excise, produce a Permit or Let-pass in force under the Hand of some Officer of Customs or Excise, authorizing the Removal of such Hops; and that all such Permits shall be granted under such Rules and Regulations as are prescribed iu and by the said recited Act of the Fortieth Year aforesaid, for regulating the issuing and granting of Permits and Certificates in the several Cases iu the said Act mentioned.

VI. And be it further enacted, That no Tobacco shall at any Time be removed out of the Custody of any Officer or Officers of the Cuftorhs, or from any Warehouse in which the same shall have been lodged and secured under and by virtue of an Act, made in the Parliament cf Ireland in the Thirty-seventh Year of His present Majesty's Reign,

6 intituled,

Requell-Notci not stamped an4 Permits thereon sti iU be vuid.

Penalty on granting or obtaining or using false Permits, Felony, Seven Years Transportation, Sic.

No Hops (hall

be conveyed without Permit,

No Tobacco
(hall be removed
out of
Warehouse,
except for
Exportation

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intituled, An Ac! for regulating and extending the Tobacco Trade, and for securing the Duties payable on the Import and Manufacture of Tobacco, except for Exportation, or into the Stock of a Licensed Manufacturer of Tobacco; and that whenever such Tobacco shall be intended to be removed into the Stock, of such Manufacturer, the Permit granted by the proper Officer of the Customs for so removing the same (hall be lodged in the Excise Permit Office of the Port from whence such Tobacco is to be removed, by the Person to whom such Permit shall be granted, or his Clerk or Agent, and the Excise Permit Officer there shall thereupon grant to the Person to whom such Custom Permit was granted, in lieu of the said Custom Permit, an Excise Permit for removing such Tobacco into the Stock of the Manufacturer mentioned in such Custom Permit; and such Excise Permit Officer shall annex to the Duplicate of the Permit granted by him the Custom Permit upon which the same was granted.

VII. And be it further enacted, That whenever any Exciseable Goods, Wares, or Merchandize, or any Goods, Wares, or Merchandize whatever imported into Ireland, and for the Removal of which from any one Place to another a Permit is by Law required, shall be intended to be removed out of the Custody of any Officer or Officers of the Customs, or from any Warehouie in which the fame shall have been lodged and secured, a Permit shall be granted by the Permit Officer of the Customs at the Port from which such Goods, Wares, or Merchandize arc to be removed ; and that upon the Arrival of such Goods, Wares, or Merchandize at the Place of Destination, the Person to whom the same shall be sent, or his Clerk or Agent, shall, within Twenty-four Hours (or in ca.fe a Sunday, Christmas Day or Good Friday shall intervene, within Forty-eight Hours) after the Arrival of such Goods, Wares, or Merchandize at the Place of their Destination, or after the Time limited in such Permit, lodge such Permit at the Excise Permit Office or with the Surveyor or Officer of Excise, and obtain a Certificate thereof, signed by such Officer, in such Manner as by the said recited <\ct of the Fortieth Year for regulating the issuing and granting of Permits and Certificates is required with respect to Permits obtained under the said recited, Act; and if any such Goods, Wares, or Merchandize shall be removed from or out of the Custody of any Officer or Officers of the Customs, or from or out of any Warehouse without such Permit as is by this Act required, the fame shall be forfeited and may be seized; and such Certificate shall be in force and shall be renewed in like Manner as is required with respect to Certificates under the said recited Act.

VIII. And be it further enacted, That is the Commissioners of Inland Excise and Taxes in Ireland shall, at any Time after the Dasiing of this Act, provide Moulds or Frames for the making of Paper to be used for Permits for the Removal of Exciseable Commodities, or for Certificates of such Permits, or for Tickets to be affixed on any Cask or Package removed under Permit, or for Receipts for Taxes, with any Words or Figures visible in the Substance of such Paper, and shall also provide Plates engraved with certain Stamps, Marks, and De-' vices, or (hall have Types cast in any peculiar Form for the printing, stamping and marking the said Paper, all Permits, Certificates ajid Tickets for the Purposes aforesaid, and all Receipts for Taxes, (hall be printed by the said Plates or Types on Paper so made; which said

Paper

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