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Paymasters liable to Controul of Treasury.

Treafury may fettle Salaries

and Rewards ;

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and Perfons, as they fhall think fit to be the Paymafter or Paymasters, and fhall and may appoint a Comptroller and fuch other Officers and Clerks as they fhall deem neceffary, to pay off and discharge the principal Sums which shall from Time to Time be in courfe of Payment upon any Exchequer Bills; and to pay the Intereft due thereupon, and the Premium or Premiums, Rate or Rates, which, according to any Contract or Contracts made or to be made for exchanging and circulating the faid Bills, or any of them, fhall be due or payable to fuch Contractors; and to take in and put upon a File or Files, from Time to Time all fuch Bills as fhall be paid off, to be cancelled, as the Commiffioners of the Treasury shall direct; and to do and perform, or caufe and procure to be done and performed, fuch other Matters and Things in relation to the faid Bills, or the Principal and Intereft therein to be contained, as to the faid Commiffioners of the Treasury fhall feem meet, and fhall be by them directed to be done and performed by fuch Paymafter or Paymafters, Comptroller or other Officers and Clerks for the Time being; all which Payments shall be made at an Office to be kept in or near the Receipt of the Exchequer at Westminster for that Purpose; and that the Commiffioners of the Treasury shall take or caufe to be taken Security from' every Perfon fo conftituted or appointed, for his duly paying, anfwering, and accounting for all the Monies which he fhall receive, and for his true and faithful Performance of his Office or Truft.

XI. And be it further enacted, That the faid Paymaster or Paymaiters fhall be fubject and liable to fuch Infpection, Examination, Controul, and Audit, and to fuch Rules in Refpect to paying, accounting, and other Matters relating to the Execution of the faid Office or Truft of Paymaster, as the Commiffioners of the Treafury fhall think fit or reasonable to establish or appoint from Time to Time, for the better Execution of the Intent and End of this A& and the Satisfaction of the Proprietors of Exchequer Bills.

XII. And be it further enacted, That as well the Perfon or Perfons conftituted or to be conftituted Paymafter or Paymafters, as alfo the Perfon or Perfons appointed or to be appointed to examine and Paymafter, &c. controul the Receipts, Payments, and Acts of fuch Paymafter or Paymasters, fhall feverally have and receive for the Service of themfelves and of the Officers and Clerks to be employed under them refpectively, and for fuch Charges as fhall be neceffarily incident to the Execution of their respective Offices, fuch Salaries, Rewards, and Allowances, as the Commiffioners of the Treafury for the Time being fhall judge to be reasonable and fhall direct, to be allowed to them the faid Paymafter or Paymafters, or Comptroller, or to any other Perfon or Perfons employed or to be employed under the Authority of this Act or of any Act or Acts of Parliament in relation to the making out or paying off Exchequer Bills; and it shall and may be lawful for fuch Perfon or Perfons refpectively to accept and receive any fuch Salary, Reward, or Allowance; any former Law, Statute, or Provifion to the contrary notwithstanding.

Treafury may ⚫ontract with

Perfons to circulate Bills.

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XIII. And for the better fupporting the Currency of the faid Exchequer Bills, and to the End a fufficient Provifion may be made for circulating and exchanging the fame for ready Money, during fuch Time as they or any of them are to be current;' be it further enacted, That the Commiffioners of the Treafury, on his Majefty's Behalf, may from Time to Time enter into any Contract or Contracts for obliging any Perfon or Perfons, Body or Bodies Politick or Corpo

rate,

rate, who will voluntarily undertake this Service, at his or their own
Cofts or Charges, to circulate and exchange at fome Publick Office
London or Westminster, for ready Money, from Time to Time,
all fuch Bills as fhall be demanded at fuch Publick Office during the
Time or refpective Times of fuch Contract or Contracts, by paying
in ready Money, at their own Cofts and Charges, upon every fuch
Demand, or within Twenty-four Hours after, all the principal Mo-
mes contained in every fuch Bill to be demanded, and the Intereft
which fhall be then due thereupon, and taking in the Bill fo ex-
changed for their own Ufe, and being allowed a Rate or several
Rates, not exceeding fuch Sum per Annum as fhall be fixed in any
Act authorizing the iffuing any fuch Bills refpectively, as well for
paying the faid Intereft at their own Colts, and alfo in Reward for
their Service, upon all the faid Bills fo undertaken to be circulated;
which faid refpective Rate or Rates fhall be paid as is herein-after § 15.
mentioned; and the said Contract or Contracts shall be made in Writ-
ing, and registered in the Office of the Auditor of the Receipt of
His Majefty's Exchequer, and fhall be made to endure for fuch Time
and Times refpectively as fhall be agreed by the Contractors.
XIV. And be it further enacted, That the Governor, Deputy
Governor, and Directors of the Bank of England, fhall not be dif-
abled from being elected or from fitting and voting in the House of
Commons, by reafon of fuch Contracts entered into by them on
Behalf of or for the Benefit of the Governor and Company of the
Bank of England.

Governor, &c. of the Bank, con

tracting, not difabled from being M. P.

Payment of Rates

XV. And be it further enacted, That the Commiffioners of the Treasury fhall cause the Monies which fhall from Time to Time to Contractors. grow due to fuch Contractors upon fuch refpective Rates or Premiums, not exceeding as aforefaid, to be paid out of the Monies applicable by Law to that Purpofe, which fhall be iffued to the faid Paymaster or Paymasters as aforefaid; any former Law or Statute to the contrary notwithstanding.

XVI. And be it further enacted, That no Fee, Reward, or No Fees to be Gratuity fhall be demanded or taken directly or indirectly by taken. any of His Majefty's Officers in the Receipt of the Exchequer, or by any of their Clerks, or by any fuch Paymafter or Paymafters, or by the Comptroller or by any of the Officers or Clerks under any of them respectively, from any of His Majefty's Subjects, for any Matter or Thing done or to be done by them or any of them in relation to the making out, iffuing, or paying off any of the faid Exchequer Bills.

XVII. Provided always, and be it further enacted, That as often as any Interest upon any Exchequer Bill or Bills fhall be demanded to be paid, the faid Contractors or Paymasters shall not be obliged to pay for fuch Intereft to any lefs Sum than One Penny upon fuch Bill, in cafe a fingle Bill be produced, or for the Total of the Intereft of fuch Bills, where Two or more fhall be offered at one Time by the fame Perfon; any Thing herein contained to the contrary notwithstanding.

No Intereft payable to lefs than One Penny.

Relief for Bill

XVIII. Provided alfo, and it is hereby enacted, That in cafe Proof fhall be made on the Oath or Oaths of One or more credible Witnefs or loft or destroyed. Witneffes, before the Lord Chief Baron and other the Barons of the Coif of His Majefty's Court of Exchequer, or any of them, that any Exchequer Bill fhall, by Cafualty or Mifchance, have been

B 3

loft,

Bills difcharged fhall be cancelled, and Cheques destroyed.

loft, burnt, or otherwife deftroyed, before the fame fhall have been paid off and difcharged; and if by fuch Oath or Oaths the Numbers and Sums of fuch Bill or Bills fhall be afcertained, and the said Chief Baron and other the faid Barons or any of them, before whom fuch Oath or Oaths fhall be made, fhall certify that he or they are satisfied with fuch Proof; then and in every fuch Cafe the Commiffioners of the Treafury are hereby authorized to caufe the Money due upon fuch Bill or Bills fo loft, burnt, or destroyed, to be fatisfied by the faid Paymaster or Paymafters, as if the original Bill or Bills were brought in to be paid off; provided that the Perfon or Perfons fo receiving the Money do give Security to the King, to the good liking of the Perfon or Perfons appointed or who fhall be appointed as aforefaid to pay off and take in the faid Bills, to pay in to the Receipt of the Exchequer for the Ufe of the Publick fo much Money as fhall be paid upon fuch Certificate or Certificates, if the Bill or Bills fo certified to be loft, burnt, or deftroyed, shall be thereafter produced.

XIX. Provided alfo, and it is hereby enacted, That all Exchequer Bills which from Time to Time fhall be difcharged and paid off, shall be cancelled and made void by fuch Perfon or Perfons appointed or who fhall be appointed to pay off and discharge the fame; and that after the faid Bills fhall have been cancelled and made void, and the Accounts thereof fhall have been audited and allowed, and the Cheques, Indents, or Counterfoils delivered back into the Receipt of the Exchequer, then it fhall and may be lawful for the Commiffioners of the Treasury to authorize and direct the Auditor of the Receipt of Exchequer to burn or otherwife deftroy the faid Cheques, Indents, and Counterfoils, as being of no further Ufe whatever to the Publick Service.

Act may be altered, &c. this Seffion, § 20.'

CA P. II,

An Act for continuing to His Majefty certain Duties on Malt, Sugar, Tobacco, and Snuff, in Great Britain; and on Penfions and Offices in England; and for repealing fo much of certain Acts as relate to certain Duties of Sixpence and One Shilling refpectively on Offices and Penfions; and for regranting the faid Duties of Sixpence and One Shilling respectively, and the faid other Duties, for the Service of the Year One thoufand eight hundred and eight.

Moft Gracious Sovereign,

[27th February 1808.]

E, Your Majefty's moft dutiful and loyal Subjects the Com

in Parliament affembled, towards raifing the neceffary Supplies to defray Your Majefty's publick Expences, have freely and voluntarily refolved to give and grant unto Your Majefty, the Rates, Duties, and Impofitions, herein-after mentioned: And do moft humbly befeech Your Majefty that it may be enacted;' and be it 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,

fame, That within and throughout that part of Great Britain called England, Wales, and the Town of Berwick-upon-Tweed, the Duty for and upon all Malt which, in and by one Act of Parliament paffed in the First Year of His Majefty's Reign, intituled, An Ad for continuing and granting to His Majefty certain Duties upon Malt, Mum, Cyder, and Perry, for the Service of the Year One thoufand jeven hundred and fixty-one, was granted or continued to His Majesty until the Twenty-fourth Day of June One thousand seven hundred and fixty-two, and which, by feveral fubfequent Acts, has from Time to Time been granted and continued to His Majefty until the Twenty-fourth Day of June One thoufand 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 thoufand eight hundred and eight, and before the Twentyfourth Day of June One thoufand eight hundred and nine.

Malt Duty in
England under
1 G.3. c. 3. (last

continued by 47 G.3.ft.1. c. 3.) further continued to 24 June 1809.

Duty on Malt

made in Scotland, 3d. per Bufhel.

II. And be it further enacted by the Authority aforefaid, That within and throughout that Part of the Kingdom of Great Britain called Scotland, there fhall be raised, levied, collected, paid, and fatisfied, unto and for the Ufe of His Majefty, His Heirs and Succeffors, for and upon all Malt, the Duty herein-after mentioned, (that is to fay): For and upon every Bufhel of Malt, which at any Time or Times, from and after the Twenty-third Day of June One thoufand 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 Perfon or Perfons whatsoever (whether the same shall be or not be for Sale) the Sum of Three-pence, and fo proportionably for a greater or lefs Quantity, to be paid by the Maker or Makers thereof refpectively. Which faid feveral and refpective Duties by Duties fhall be this Act granted and continued respectively, until the Twenty- railed as under fourth Day of June One thoufand eight hundred and nine, fhall former Acts. be raised, levied, collected, and paid unto His Majesty, His Heirs and Succeffors, during the Time and Term aforefaid, by the fame Ways, Means, and Methods, and by fuch Rules and Directions, and with fuch and the like Allowances and Repayments proportionably, and under fuch Penalties and Forfeitures, and with fuch Power of Mitigation, and other Powers in all refpects, not otherwife directed by this Act, as are prefcribed, mentioned, or expreffed 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 fame Act formerly made and passed, and the faid other Acts hereby referred unto, as for and concerning the faid Duties upon Malt, and every Article, Rule, Claufe, Matter, and Thing, in them or any of them contained, or thereby referred unto, and now being in force, and not otherwife altered by this Act, fhall be and continue in force and effect, to all Intents and Purposes, for raifing, levying, collecting, fecuring, and accounting for the Rates, Duties, and Impofitions hereby granted and continued refpectively, 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 fame were particularly

Except as to compounding for Duties.

20,000l. fhall be

railed in Scotland by faid Duty of

3d

per Bufhel.

made on Maltfters.

and at large repeated in the Body of this prefent Act; fave and except as to fo much of the faid Acts, or either of them, herein mentioned or referred unto, as gave Power to the Commiffioners of Excise, or to any other Perfon or Perfons therein named, in England and Scotland refpectively, to compound and agree with any Perfon or Perfons for the Duties of such Malt which should grow due or payable from him, her, or them, by the faid Acts or either of them; any Thing herein-before contained to the contrary notwithftanding.

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III. And whereas it is the true Intent and Meaning of this prefent Act, that the full and entire Sum of Twenty thousand Pounds of lawful Money of Great Britain, clear of all Charges and Expences of Management and Collection, fhall 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 and levied as in England, by a Duty of Three-pence per Bufhel on all Malt made and confumed in Scotland; and in cafe the faid Duty of Three-pence per Bufhel upon Malt, to be charged in Scotland by virtue of this Act, being duly furveyed and collected, fhall not be fufficient effectually to raise and answer the faid Sum of Twenty thoufand Pounds in nett Money, after all Charges and Deductions 'whatsoever, that then fuch Deficiency fhall 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 refpectively make between the Twenty-third Day of June One thoufand eight hundred and eight and the Twenty-fourth Day of June In Cafe of Defi-One thoufand eight hundred and nine;' Be it therefore enacted by ciency, a Sur- the Authority aforefaid, That after the Twenty-fourth Day of June charge fhall be One thousand eight hundred and nine, in cafe it fhall appear to the Commiffioners of Excife for the Time being, in that Part of Great Britain called Scotland, that the Duty upon Malt made in Scotland by this Act, granted as aforefaid, shall not be fufficient to anfwer the clear Sum of Twenty thousand Pounds as aforefaid, then and in such Cafe it fhall and may be lawful for the faid laft-mentioned Commiffioners of Excife, and the Officers under them, to make a proportional Surcharge upon all and every Perfon and Perfons who fhall have made any Malt in that Part of Great Britain called Scotland, within the Year ending the Twenty-fourth Day of June One thoufand eight hundred and nine, or fo much Money, by way of additional Duty, upon all the Malt made by fuch Perfon or Perfons refpectively, as fhall make good fuch Perfon or Perfons proportional Part of fuch Deficiency; which faid Surcharges fhall be paid to the refpective Collectors of the faid Duties on Malt by the respective Persons on whom the fame shall be so made, within One Month after the fame fhall be fo furcharged, or in Default thereof, the refpective Perfon or Perfons who fhall neglect or refufe to make fuch Payment, fhall forfeit Treble the Sum upon him, her, or them refpectively furcharged as aforefaid, to be recovered in fuch Manner as the Duty of Three-pence per Bufhel may be recovered by virtue of this Act, or any other Act or Acts of Parliament herein-before recited or referred unto; which faid Surcharge by way of additional Duty for making good the Deficiency of the faid Sum of Twenty thoufand Pounds (if any fuch Deficiency there fhall be) fhall be computed and fettled as followeth; (that is to fay), as the particular Quantity

of

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