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same, That within and throughout that part of Great Britain Malt Daty in called England, Wales, and the Town of Berwick-upon-Tweed, the England under Duty for and upon all Malt which, in and by one Act of Parlia. 1
dhe ne AA of Parlia i G.3.c. 3. (last
continued by 47 ment pafled in the First Year of His Majesty's Reign, intituled, An G.3.ft... Aa for continuing and granting to His Majesty certain Duties upon further continued Malt, Mum, Cyder, and Perry, for the Service of the Year One thou- to 34 June 1809. fand seven bundred and fixty-one, was granted or continued to His Majeity until the Twenty-fourth Day of June One thousand seven hundred and fixty-two, and which, by several subsequent Acts, has from Time to Time been granted and continued to His Majesty until the Twenty-fourth Day of June One thousand eight hundred and eight, shall be further continued, in like Manner, and shall be and is by this Act charged for or upon all Malt which fhall be made within that Part of Great Britain, called England, Wales, and the Town of
Berwick-upon-Tweed, from and after the Twenty-third Day of June One thousand eight hundred and eight, and before the Twentyfourth Day of June One thousand eight hundred and nine.
II. And be it further enacted by the Authority aforesaid, That Duty on Malt within and throughout that Part of the Kingdom of Great Britain madein Scotland, called Scotland, there shall be raised, levied, collected, paid, and sa. 3d. per Bulhel. tisfied, unto and for the Use of His Majesty, His Heirs and Succeffors, for and upon all Malt, the Duty herein-after mentioned, (that is to fay): For and upon every Bushel of Malt, which at any Time or Times, from and after the Twenty-third Day of June One thou. sand eight hundred and eight, and before the Twenty-fourth Day of June One thousand eight hundred and nine, fhall be made of Barley or any other Corn or Grain in that part of Great Britain called Scotland, by any Person or Persons whatsoever (whether the same shall be or not be for Sale) the Sum of Three-pence, and so proportionably for a greater or less Quantity, to be paid by the Maker or Makers thereof respectively. Which said several and respective Duties by Dutios shall be this Act granted and continued respectively, until the Twenty- raised as under fourth Day of June One thousand eight hundred and nine, shall Former Act be raised, levied, collected, and paid unto His Majesty, His Heirs and Succeffors, during the Time and Term aforesaid, by the same Ways, Means, and Methods, and by such Rules and Directions, and with such and the like Allowances and Repayments propor. tionably, and under such Penalties and Forfeitures, and with such Power of Mitigation, and other Powers in all respects, not other. wise directed by this Act, as are prescribed, mentioned, or ex. pressed in the said former Act, or in any other Act or Acts of Parliament thereby referred unto, or any of them, for or concerning the Duties by them or any of them granted or continued ; and that the same Act formerly made and passed, and the said other Acts hereby referred unto, as for and concerning the said Duties upon Malt, and every Article, Rule, Clause, Matter, and Thing, in them or any of them contained, or thereby referred unto, and now being in force, and not otherwise altered by this Act, shall be and continue in force and effect, to all Intents and Purposes, for raising, levying, col. lecting, securing, and accounting for the Rates, Duties, and Impo. fitions hereby granted and continued respectively, and for levying and recovering the Penalties and Forfeitures, and making any Mitigations and proportional Allowances, and all other Matters and Things during the Continuance of this Act, as fully as if the same were particularly
Except us to and at large repeated in the Body of this present Act; save and excompounding for cept as to so much of the said Acts, or either of them, herein menDuties.
tioned or referred unto, as gave Power to the Commissioners of Excise, or to any other Person or Persons therein named, in England and Scotland respectively, to compound and agree with any Person or Persons for the Duties of such Malt which should grow due or payable from him, her, or them, by the said Acts or either of them; any Thing herein-before contained to the contrary not with.
standing. 20,000l. shall be III. And whereas it is the true Intent and Meaning of this pre–ūtiâÒâti?222222–2ūmēģņēmēņēm22ti2m2?Â?Â2âÒ2ÂòÂ?Â2âti m?ūtiņòffi ti2 ūtiņtiņģ2ūtiņ22ņētiņ2?Â2Ò2ÂÒ2Â 3d per Bushel.
of lawful Money of Great Britain, clear of all Charges and Ex
pences of Management and Collection, shall be raised out of that • Part of Great Britain called Scotland, for the Service of the Year • One thousand eight hundred and eight, by a Malt Tax, to be raised 6 and levied as in England, by a Duty of Three-pence per Bushel on • all Malt made and consumed in Scotland ; and in case the said Duty
of Three-pence per Bushel upon Malt, to be charged in Scotland by virtue of this Act, being duly surveyed and collected, shall not be • sufficient effectually to raise and answer the said Sum of Twenty • thousand Pounds in nett Money, after all Charges and Deductions • whatsoever, that then such Deficiency shall be made good by a • Surcharge to be made upon all Makers of Malt in that part of • Great Britain called Scotland, in Proportion to the Malt they shall
respectively make between the Twenty-third Day of June One thou
• sand eight hundred and eight and the Twenty-fourth Day of June In Case of Defi- •One thousand eight hundred and nine ;' Be it therefore enacted by ciency, a Sur- the Authority aforesaid, That after the Twenty-fourth Day of June charge ihall, Þe One thousand eight hundred and nine, in case it shall appear to the made on Malt
Commissioners of Excise for the Time being, in that Part of Great fters.
Britain called Scotland, that the Duty upon Malt made in Scotland by this Act, granted as aforesaid, shall not be sufficient to answer the clear Sum of Twenty thousand Pounds as aforesaid, then and in such Case it shall and may be lawful for the said last-mentioned Commisfioners of Excise, and the Officers under them, to make a propor. tional Surcharge upon all and every Person and Persons who shall have made any Malt in that part of Great Britain called Scotland, within the Year ending the Twenty-fourth Day of June One thousand eight hundred and nine, or so much Money, by way of additional Duty, upon all the Malt made by such Perfon or Persons respectively, as shall make good such Person or Perfons proportional Part of such Deficiency; which said Surcharges shall be paid to the respective Collectors of the said Duties on Malt by the respective Persons on whom the same shall be so made, within One Month after the same Thall be so surcharged, or in Default thereof, the respective Person or Persons who shall neglect or refuse to make such Payment, shall forfeit Treble the Sum upon him, her, or the respectively sure charged as aforesaid, to be recovered in such“ Manner as the Duty of Three-pence per Bushel may be recovered by virtue of this Act, or any other Act or Acts of Parliament herein-before recited or referred unto ; which said Surcharge by way of additional Duty for making good the Deficiency of the said Sum of Twenty thousand Pounds (if any such Deficiency there shall be) shall be computed and settled as followeth ; (that is to say), as the particular Quantity
o the same
of Malt made by each such Maltfter or Maker of Malt in Scotland, within the said Year ending the Twenty-fourth Day of June One thousand eight hundred and nine shall bear Proportion to the whole Quantity of Malt made in Scotland within the same Year, so the particular Surcharge to be made upon such particular Maltfter or Maker of Malt, for or towards making good the said Deficiency, shall bear Proportion to the whole Sum which shall be found to be deficient as aforesaid.
IV. Provided nevertheless, and be it declared by the Authority Surplus (if any) aforefaid, That if the said Rate of Three-pence per Bushel shall shall be applied produce a greater Sum than the said Sum of Twenty thousand
in Scotland; Pounds clear of all Charges of Management, the said Surplusage under 13 G so produced over and above the said clear Sum of Twenty thou- e.30. fand Pounds shall be wholly applied towards the encouraging and promoting of the Fisheries, and such other Manufactures and Improvements in Scotland, as may most conduce to the general Good of the United Kingdom, and to no other Use, Intent, or Purpose whatsoever, in such Manner as directed by an Act, passed in the Thirteenth Year of the Reign of His late Majesty King George the First, intituled, An Ad for' encouraging and promoting Fisheries and other Manufaâures and Improvements in that Part of Great Britain called Scotland.
V. And it is hereby declared and enacted, That in all Cases where This Aa shall rethe herein-before recited Act of the First Year of His present Ma- late to
Ń Days of the jesty's Reign did relate to any Day or Time within the Year which
Year as 1 G.3. commenced from the Twenty-third Day of June One thousand seven c.3. hundred and fixty-one, this present Act doth and shall relate to the like Day and Time within the Year commenced from the faid Twentythird Day of June One thousand eight hundred and eight.
VI. And it is hereby further enacted by the Authority aforesaid, Malt brought That all Malt made in Scotland not to be consumed there, which at
mod thors birch or from Scotland by
* Sea, thall be enany Time or Times between the Twenty-third Day of June One
tered at die Port thousand eight hundred and eight and the Twenty-fourth Day of of landing, and June One thousand eight hundred and nine, shall be brought into pay3d.per Bushel England, Wales, or the Town of Berwick-upon-Tweed, shall in case additional. the same shall be brought by Sea, be entered with the Officer for the said Duties of the Port where the same shall be so brought into England, Wales, or the Town of Berwick-upon-Tweed aforesaid, and the Sum of Sixpence per Bushel for the Duties thereof Thail be paid to such Officer before landing thereof, unless a Certificate from the proper Officer be produced that it hath paid the said Duty of Three-pence per Bushel in Scotland; a:d if such Certificate be produced, then there shall be paid no more than Threepence per Buthel, by virtue of this Act, for such Malt so brought into England ; and in case the same be brought by Land, fuch Malt Male brought by shall país and be carried by and throuvh the Towns of Berwick or
Land shall be en Carlisle, and there entered with the Officer for the faid Duties, in
e intered, &c. at Ber
wickor Carlille. such of the said Towns by or through which such Malt fhall be so carried, and the like Duty of Sixpence per Bufhel for the same shall be paid down in ready Money, unless such Certificate be produced as aforesaid ; but upon producing thereof, then there shall be paid no more than Three-pence per Bushcl by virtue of this Aft; on pain of forfeiting all such Malt, or the Value thereof, as shall be landed or put on Shore, or be brought into England without such Entry or
Malt not fo duly Payment of Duties as aforesaid ; and in case any Malt made in Scota entered, &c. thaíl land shall, during the said Term, be found coming out of Scotland, be forfeited. or be brought from thence by Land by or beyond the Towns before
mentioned, without Entry or Payment of the Duties thereof, then all such Malt, or the Value thereof, shall be forfeited, and may be seized by any Officer of Excise, for His Majesty's Use, One Moiety of the aforesaid Forfeiture to be and go to the King's Majesty, and the other Moiety thereof to such Person or Persons as shall inform, seize, or sue for the fame, or the Value thereof, and to be recovered and levied by such Ways, Means, and Methods as any Penalties and Forfeitures are by this or any the former Acts relating to the Malt Duties to be recovered and levied, or by Action of Debt, or upon the Cafe, Bill, Plaint, or Information, in any of His Majesty's Courts of Record at Westminster, wherein no Esloign, Protection, Privilege, Wager of Law, or more than one Imparlance, shall be
allowed. . Malisters, for VII. And be it further enacted, That from and after the said every 20 Quarters Twenty-fourth Day of June One thousand eight hundred and eight, of Gráin male there shall be allowed to Maltsters and Makers of Malt, for Exportinto Malt, for Ex- at
ation, for every Twenty Quarters of Barley or other Corn or Grain be allower 30
30 which shall be made into Malt for Exportation, in Cases where by Quartersof Malt. Law any Bounty is allowed on the Exportation of Malt, an Allow
ance of Thirty Quarters after the same shall be dried and made into Malt, and no more, upon the Exportation thereof, though by their steeping, wetting, or watering the fame, the said Twenty Quarters Thall be run out to any greater Quantity exceeding the said Thirty
Quarters. Malt shipped for
VIII. And be it further enacted, That if after the shipping of any Exportation, Malt made to be exported, the Malt so shipped to be exported, or and relanded, any Part thereof, shall be relanded in any Part of Great Britain, forfeited. then and in every such Case all the Malt which shall be relanded, and
Treble the Value thereof, shall be forfeited, (that is to say One
Officers of the Customs or Excise.
IX. And whereas Maltsters and Makers of Malt for Exportation of Malt for Ex- do frequently mix the Produce of Two or more Steepings of Corn portation fall or Grain that have been entered to be made into Malt for Exportation, be kept separate "on or as soon as it comes off from the Kiln, by Reason whereof the vill measured.
• Officers for the Duties on Malt, cannot ascertain the real Produce
Malt off Kilps.
or Makers of Malt, in the Presence of some Officer or Officers for the Duty upon Malt, on Pain of forfeiting and losing the Sum of Fifty Pounds.
X. And be it further enacted by the Authority aforesaid, That Notice to Offifrom and after the said Twenty-fourth Day of June One thousand cers for taking eight hundred and eight, all such Maltīters or Makers of Malt for Walt Exportation, shall give Notice in Writing to some Officer or Officers of the Duties upon Malt, or shall leave Notice in Writing at the next Office of Excise where the Journal is kept, of the Hour when he, the, or they shall intend to take any Malt off the Kiln or Kilns, that such Officer or Officers may attend the measuring of such Malt ; and after such Malt has been measured, the same shall be immedi. Malt shall be imately carried on Shipboard, if intended to be then exported, or mediately exportelle shall be immediately locked up and secured in some Storehouse ed or stored. or other Place belonging to such Maltīters or Makers of Malt, in Penalty 50l. the Presence of the said Officer or Officers, on Pain of forfeiting the Sum of Fifty Pounds.
XI. And be it further enacted by the Authority aforesaid, That Penalty on clanfrom and after the said Twenty-fourth Day of June One thousand deftinely opening eight hundred and eight, if any such Maltster or Maltīters, or Maker Locks, &c. . or Makers of Malt, or any other Person or Persons whatsoever, by
100l.. his Order, Privity, or Direction, after any Steeping or Making of Malt shall have been locked up and secured in any Storehouse or other Place or Places in Manner as aforesaid, shall open any of the Locks or Doors, or shall make any Way or kind of Entrance into fuch Storehouse or other Place or Places, or shall remove any Part what. soever of the Partition between any such Storehouse or Place and any other Place or Places whatsoever next thereunto adjoining, or shall remove out of the said Storehouse or other Place, any Quantity whatsoever of the Malt that has been so locked up and secured, without the Knowledge and Consent of, or without first having given Notice to some Officer or Officers for the said Duties, he, the, or they shall respectively forfeit and lose the Sum of One hundred Pounds.
XII. And, the better to enable the Officers for the Duties upon Maltsters having • Malt to discover whether all such Malt made for Exportation, and Malt stored on * that has been locked up and secured in any Storehouse or other 24th June 1808,
shall clear out • Place or Places to be exported, has been really exported;' be it en- Sia acted by the Authority aforesaid, That all and every such Maltster or Malt for ExportMalfters, Maker or Makers of Malt, that on the said Twenty-fourth ation, within 15 Day of June One thousand eight hundred and eight, shall have any Months ; Quantity of Malt locked up and secured in any Storehouse, or any other Place or Places as is before directed, to be exported, lhall, within Fifteen Months next after the said Twenty-fourth Day of June One thousand eight hundred and eight, remove and clear out of his Storehouse, or other Place or Places, all and every Part and Parcel thereof that at any Timne after the said Twenty-fourth Day of June One thousand eight hundred and eight shall be locked up and secured in such Storehouse or other Place in order to be exported, and shall always and fo from T:. from Time to Time, in every Fifteen Months, remove and clear out of to Time. such Storehouse or other Place or Places in order to be exported, all and every part or Parcel of Malt that at any Time within every Fifteen Months after the last clearing shall be locked up and secured in any Storehouse, or in any other Place or Places that shall be made use of