Corn Spirits, and Sugar Spirits, fhall be kept in feparate Warehouses. Surcharges by fuperior Officers fhall be as valid in Charge, &c. Singlings, in the Distillery of any Diftiller in Ireland, fhall, on any Decreafe of Wash produced from Sugar, charge the Diftiller for a Quantity of Spirits calculated after the Rate of Twenty-one Gallons of Spirits for every One hundred Gallons of Wafh fo decreased, and fo in proportion for any greater or lefs Quantity of Wash; and upon any Decrease of Low Wines or Singlings produced from any fuch Wath, fuch Officer fhall charge the Distiller for a Quantity of Spirits after the Rate of One Gallon of Spirits for every Two Gallous of Low Wines fo decreased; and fuch Officer fhall make a Return of the Quantities of Spirits and of the Duties thereon accordingly; and fuch Distiller fhall pay the Duty so charged and returned. X. And be it further enacted, That no Spirits made or diftilled from Corn fhall be depofited, kept, or fecured in any Warehouse in which any Spirits made from Sugar fhall at the fame Time be depofited, kept, or fecured; but that all fuch Cora Spirits and Sugar Spirits fhall be depofited, kept and fecured in feparate and diftinct Warehoufes; and that all fuch Spirits fhall be contained in Calks of not less than One hundred Gallons Content, and that there shall be marked on the Head of each Cafk the Words "Corn S." or " Sugar S." as the Cafe fhall require, and alfo the Number of Gallons of Spirits in each fuch Cafk at the Time of the ftoring thereof; and if any Spirits fhall be depofited, kept or fecured in Warehoufe contrary to the Provifions of this Act, the fame fhall be forfeited and may be feized. XI. And be it further enacted, That if any Superior or other Officer of Excife, or any Officer other than the Surveyor or Gauger as by the Officer in charge of any Diflillery, fhall make any Charge or Surcharge upon any Distiller under the faid recited Acts of the Forty-fixth and Forty-feventh Years, or any other Act or Acts in force in Ireland, relating to the diftilling of Spirits, in refpect of any Quantity of Spirits for which fuch Diftiller fhall by Law be chargeable with Duty, fuch Charge or Surcharge of Duty fhall be a Charge on fuch Distiller, and fuch Diftiller 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 Diftillery of fuch Diftiller; and if any Difpute or Difference fhall arife between fuch Officer and fuch Distiller, touching the Amount of Duty payable on any fuch Charge or Sur charge, the Officer fo making fuch Charge or Surcharge hall verify the fame by Affidavit, in like Manner as other Officers are by the faid recited Act of the Forty-fixth Year required to do; and every Charge or Surcharge fo made by any Officer, other than fuch Surveyor or Gauger, fall by fuch Officer be entered diftinctly in the Book of fuch Surveyor or Gauger, and be feparately and diftinétly fet forth in the Return required to be made from Time to Time by fuch Surveyor or Gauger under the faid recited Acts of the Forty-fixth and Forty-feventh Years or either of them. 46 G. 3. c.88. § 19. as to felling Wafh, &c. repealed; all Wath fhall he spilled, and all Spirits conveyed to Excife Onice, &c. XII. And be it further enacted, That fo much of the faid recited Act of the Forty-fixth Year, as permits or allows any Officer of Excife to fell any Pot-Ale, Wafh, Singlings or Low Wines, feized under the faid recited Act, to any licenfed Diftiller or other Perfon, fhall be and the fame is hereby repealed; and that all Pot-Ale, Wafh, Singlings or Low Wines feized, under the faid recited Act or or this Act, or any other Act relating to Spirits diftilled in Ireland, fhall immediately upon Seizure thereof be fpilled, deftroyed or rendered totally ufelefs; and that all Spirits feized under any Act or Acts in force in Ireland, fhall be carried and conveyed to the Excife Office of the District, and fhall there be difpofed of in fuch Manner only as the Commiffioners of Inland Excife and Taxes (by and with the Approbation of the Commiffioners of His Majefty's Treasury of Ireland,) fhall from Time to Time order, direct and appoint; and that the Officers or Perfons feizing fuch Wah, Pot-Ale, Low. Wines or Spirits, fhall receive fuch Recompence and Reward for feizing the fame as the faid Commiffioners of Excife, by and with the Approbation of any Three Commiflioners of the Treasury of Ireland fhall order and direct. XIII. And be it further enacted, That no Distiller while he fhall carry on the Trade of a Distiller, fhall fell or deliver out any Malt to any Perfon whatfoever, except to Perfons brewing Ale or Beer for their own private Ufe, and in fuch Quantities only as fuch Perfons may reasonably confume within a reasonable Time for making Beer or Ale for their private Ufe, and for which it fhall appear by the Certificates of fuch Perfons or otherwife, that fuch Perfons are in Poffeffion of a proportionate Quantity of Hops for brewing the fame. XIV. And be it further enacted, That in all Cafes where under and by virtue of the faid recited Acts of the Forty-fixth and Fortyfeventh Years of His prefent Majefty's Reign the Court, at any Affizes or prefenting Term, fhall fine any Parish, Townland, Manor or Lordship in the Sum of Fifty Pounds, on account of any unlicenfed Still or Part of a Still, or Appendage to a Still, or any Worm, or other Utenfil for diftilling Spirits, or any Wash, Pot-Ale, Low Wines or Singlings, having been found or ufed in any Place within fuch Parish, Townland, Manor or Lordship, fuch Court shall direct the Treasurer of the County, County of a Town or City, to iffue his Warrant for levying the faid Sum of Fifty Pounds off the Townland only, within which fuch Place fhall be fituate, if it fhall be made appear to the Satisfaction of fuch Court, that fuch Townland is a known and certain Divifion of a Parish, Manor, or Lordship, and that the Mears and Bounds of fuch Townland are fully and clearly afcertained; and fuch Fine or Sum of Fifty Pounds fhall in fuch Cafe be applotted upon and raised off fuch Townland only, exclufive of any other Part of any Parish, in fuch Manner and according to fuch Rules and Regulations as are mentioned and contained in the faid Act of the Forty-feventh Year aforefaid: Provided always, that if no fuch Applotment or no fufficient Applotment fhall be made on fuch Townland, fuch Fine fhall be levied as is directed by the faid Act of the Forty-feventh Year, in Cafes where no Applotment is made under the faid recited Act. 6 XV. And whereas by the faid recited Act of the Forty-fixth Year of His prefent Majefty's Reign, it is enacted, that if any • Perfon in Ireland shall make ufe of any Still, Stillhead or Worm, for diftilling, or fhall make or diftil any Low Wines, Singlings or Spirits, or fhall brew, make or ferment any Wash, Worts or PotAle, wherewith and with the Intent to distil Low Wines, Singlings or Spirits, without having a Licence in force pursuant to Law for diftilling, every fuch Perfon fhall be deemed and taken to be guilty of S 4 a Mif. Distiller fhall not deliver out Malt to any but fuch as brew for private Ufe. Fine of 501. for unlicenfed Stills under 0. 17. § 12. fhall be raifed off the Townland only, if fufficiently known; and applotted as under faid Act, § 23, 24. Where an convicts an under 47 G. 3. Seff. 2. c. 17. the whole of which fhall be paid to the Informer, &c. Any Perfon whatever may feize and deftroy legal Stills, and alfo Spirits, Wath, &c. found in Cuftody of unlicenfed Perfons, &c. a Misdemeanor, and fhall be punishable on Conviction as in the faid 'Act is mentioned;' Be it enacted, That whenever any Offender shall have been tried and convicted for any fuch Offence, by the Evidence of any Inhabitant (not being an Officer of Excife) of the Parish, Townland, Manor, or Lordfhip in which the Place shall be fituate where fuch Offence was committed, upon an Information given by fuch Inhabitant, before any other Information for the faid Offence fhall have been given to a Magistrate, the Court before whom fuch Conviction fhall be had, at any Affizes or prefenting Term, fhall fine fuch Parish, Townland, Manor or Lordship on account of fuch Offence, in the Sum of Twenty-five Pounds only, fuch Fine to be recovered and levied in like Manner as by the faid recited Act of the Forty-feventh Year and this Act is directed with refpect to the Fine of Fifty Pounds herein-before mentioned; and no Part of fuch Fine or Sum of Twenty-five Pounds fhall be applied to the Society for discountenancing Vice and promoting Virtue in the City of Dublin, nor to the Treafurer of any Publick Infirmary or Hofpital of any County, Town or City, but the Whole of fuch Fine or Sum of Twenty-five Pounds fhall be applied and paid by the Treasurer of the County, County of a Town or City, to fuch Inhabitant who fhall have fo given the Firft Information, and by whofe Evidence fuch Conviction fhall have been had; or to the Justice of the Peace before whom fuch Information fhall have been made, to be by him applied in rewarding fuch Informer, or otherwife promoting the Suppreffion of private Stills within his Jurifdiction according to the Direction of the Court. XVI. And whereas no Still can by Law be licensed in Ireland of lefs Dimenfions 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 rectifying or compounding Spirits ;' Be it therefore enacted, That if any Still, the Body whereof without the Head or any other Appendage thereto, fhall be capable of containing more than Twelve Gallons, and fhall not be capable of containing Two hundred Gallous at the leaft, or any Head or Worm belonging to any Still of any fuch Dimentions, fhall be found in any Place whatever (except Apothecaries' Hall aforefaid) or in the Poffeffion of any Perfon whomsoever (not being a licensed Rectifier or Compounder of Spirits) the fame fhall be forfeited and may be feized; or if any Still not exceeding Twelve Gallons Content, or any Head or Worm belonging to any Still of fuch Content, fhall be found in any Place whatever, or in the Poffeffion of any Perfon whomfoever (except at Apothecaries' Hall Dublin, or in the Custody of fome licenfed Chemift, Apothecary, Druggit, Brazier, or other Perfon duly licensed to have fuch Twelve Gallon Still, or if any Still capable of containing more than Two hundred Gallons, fhall be found in any Place whatever, without being duly licensed, the fame fhall be forfeited and may be feized; and it fhall be lawful for any Perfon whatever who fhall find or difcover 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 Poffeffion of any Perfon whom foever (except a Brazier or Perfon following the Trade of making or repairing Stills) without a fufficient Licence being produced at the Time for keeping the fame, to feize and to destroy the fame, and to convey the Materials thereof to the Excife Office of the District, or to deliver the fame to the next refident Officer of Excife, who fhall take the fame into his Cuftody, and fecure the fame in like Manner as if the fame had been feized by him; and it shall in like Manner be lawful for any Perfon whomfoever to feize any Spirits, Low Wines, Singlings, Wafh, Pot-Ale, Malt or Corn, and all Materials for making Spirits found in the Cuftody of any unlicenfed Perfon, or of any Perfon whatever not entitled by Law to have the fame in their Poffeffion, and to fpill, or deftroy any Worts, Wafh, Pot-Ale, Low Wines or Singlings fo found, and to convey all Spirits, Malt, or Corn fo found to the Excife Office of the District, or to the next refident Officer of Excife, to be dealt with according to Law; and every Perfon in whofe Poffeffion any fuch Still, Stillhead or Worm of a Still, or Spirits, Low Wines, Singlings, Wafh, Pot-Ale, or Materials for making Spirits fhall be fo found, fhall be fubject to the like Penalties as if the fame had been found by an Officer of Excise. XVII. And, in order to deter Perfons from aflifting in the private and fraudulent diftilling of Spirits in Ireland,' be it further enacted, That whenever any Officer or Officers of Excife, or any other Perfon whatever fhall find or discover any unlicenfed Still, or Part of or Appendage to a Still, or any Worm or Utenfil for diftilling Spirits, or any Wafh, Pot-Ale, Low Wines or Singlings, the uling or having whereof fhall fubject the Perfons who fhall ufe or have the fame, or the Parish, Manor, Lordship or Townland within which the same shall be used or found, to any Penalty, Forfeiture or Punishment under the faid recited Acts of the Forty-fixth and Forty-feventh Years aforefaid, or either of them, it fhall be lawful for fuch Officer or Officers of Excife or other Perfon, and for all Perfons acting in his or their Aid, to stop, arreft and detain all and every Perfon and Perfons found and difcovered in any Houfe, or at any Place where fuch Still, or Part of or Appendage to a Still, or fuch Worm or other Utenfil for diftilling Spirits fhall be found or used, or where fuch Worts, Wafh, Pot-Ale, Low Wines or Singlings fhall be found, and to convey all and every fuch Perfon and Perfons before a Juftice of the Peace for the County, City, Town or Place within which fuch Perfon or Perfons fhall be difcovered as aforefaid, in order that fuch Perfon or Perfons may be dealt with by fuch Juftice according to Law, or bound over to appear and give Evidence on any Trial which may be had for fuch Offence, or on any Information respecting the fame. 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 Excife, who fhall have feized any Still or Stills, or any Head or Worm of a Still, or any Appendage to a Still, fhall in every Cafe be proportionate only to the State or Serviceablenefs of fuch Still, Stillhead, Worm, or Appendage refpectively; and that if the fame are entirely unferviceable, no Reward, Allowance, or Share of Penalty whatever fhall be given, paid or made to the Officer who fhall have feized the fame; any Thing in any Act or Acts to the contrary notwithstanding. XIX. And be it further enacted, That all and every the Claufes, Rules, Regulations, Restrictions, Provifions, Penalties, Forfeitures and Modes of Recovery thereof, provided, mentioned and contained in the faid recited Acts of the Forty-fixth and Forty-feventh Years aforefaid, for the regulating and fecuring the Collection of the Du Perfons found in any Place with any illegal Still, Wash, &c. may be apprehended and carried before a Justice. Officers fhall be rewarded only according to the Serviceableness of Stills. Powers of recited Acts extended to this Act. 48 G. 3. (1.) 0.68. ties on Spirits diftilled in Ireland fhall be applied and put in Practice in the Execution of this Act, as fully and effectually to all Intents and Purposes whatfoever, as if all the faid Claufes, Rules, Regulations, Reftrictions, Provifions, Penalties and Forfeitures had been exprefsly repeated and re-enacted in this Act; and that the faid recited Acts and this A&t fhall be conftrued together as one Act, to all Intents and Purposes whatsoever, fo far as the fame are compatible or confiftent with each other, and as the faid recited Acts are amended and altered by this A&t. An Act to make perpetual and to amend several Acts for WHEREAS the Acts and Provifions herein-after mentioned W will expire on the Twenty-ninth Day of September One thoufand eight hundred and eight; and the fame having been found ufeful and beneficial, it is expedient that they fhould be made perpetual;' 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 an Act, made in the Parliament of Ireland in the Fortieth Year of His prefent Majefty's Reign, intituled, An A&t for better regulating the iuing and granting of Permits and Certificates for the Conveyance and Protection of certain Excifeable Goods therein mentioned; and to prevent Frauds by Dealers in or Retailers of fuch Goods; and alfo fo much of an A&t, made in the Forty-third Year of His prefent Majefty's Reign, intituled, An Act to amend several Acts of Parliament for the better Collection and Security of His Majefly's Revenue of Cuftoms and Excife in Ireland, and for preventing Frauds therein, and to make further Regu lations relating thereto, as amends the faid recited Act of the Fortieth 44 G. 3. c. 103. Year aforefaid; and alfo fo much of an Act, made in the Forty§ 16, 17. 43 G.3.c. 97. §4-8. fourth Year of His prefent Majefty's Reign, intituled, An Ad for making Regulations for the better Collection and Security of His Majefly's Revenue of Cuftoms and Excife 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; and alfo an Act, made in the Forty-fifth Year of His prefent Majefty's Reign, made perpetual. for continuing the faid recited Act of the Parliament of Ireland of the Fortieth Year aforefaid, and for amending the fame, fo far as the fame refpects Permits for Spirits or Spirituous Liquors, fhall be and the fame are hereby made perpetual. 45G. 3. c. 39. No Permits fhall be granted except II. And whereas certain Stamp Duties have been impofed in the prefent Seffion of Parliament on Requeft-Notes or Requifitions for Permits and Certificates relative to any Excifeable 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 fhall be payable on fuch Requeft-Notes or Requifitions, no Permit, nor any Certificate of or grounded on any Permit, fhall be granted by any Officer employed by or acting under the Commiffioners of Customs, or the Commiffioners of Inland Excife and Taxes in Ire Land, |