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and Persons, as they shall think fit to be the Paymaster or Paymaster*, and (hall and may appoint a Comptroller and such other Officers and Clerks as they (hall deem necessary, to pay off and discharge the principal Sums which shall from Time to Time be in course of Payment upon any Exchequer Bills; and to pay the Interest 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 said Bills, or any of them, mall be due or payable to such Contractors; and to take in and put upon a File or Files, from Time to Time all such Bills as {hall be paid off, to be cancelled, as the Commissioners of the Treasury shall direct; and to do and perform, or cause and procure to be done and performed, such other Matters and Things in relation to the said Bills, or the Principal arid Interest therein*to be contained, as to the said Commissioners of the Treasury shall seem meet, and shall be by them directed to be done and performed by such Paymaster or Paymasters, 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 Commissioners of the Treasury shall take or cause to be taken Security from' every Person so constituted or appointed, for his duly paying, answering, and accounting for all the Monies which he shall receive, and for his true and faithful Performance of his Office or Trust. Paymasters liuMe XI. And be it further enacted, That the said Paymaster or Payto Comroul or masters shall be subject and liable to such Inspection, Examination, Treasury. Controul, and Audit, and to such Rules in Respect to paying, ac

counting, and other Matters relating to the Execution of the said Office or Trust of Paymaster, as the Commissioners of the Treasury shall think fit or reasonable to establish or appoint from Time to Time, for the better Execution of the Intent and End of this Act and the Satisfaction of the Proprietors of Exchequer Bills. Trrasurymay XII. And be it further enacted, That as well the Person or Per

fcttle Salaries sons constituted or to be constituted Paymaster or Paymasters, as also *"p RtTM<i, '• the Person or Persons appointed or to be appoinied to examine and ay ''controul the Receipts, Payments, and Acts of such Paymaster or Paymasters, shall severally have and receive for the Service of themselves and of the Officers and Clerks to be employed under them respectively, and for such Charges as shall be necessarily incident to the Execution of their respective Offices, such Salaries, Rewards, and* Allowances, as the Commissioners of the Treasury for the Time being shall judge to be reasonable and shall direct, to be allowed to them the said Paymaster or Paymasters, or Comptroller, or to any other Person or Persons 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 such Person or Persons respectively to accept and receive any such Salary, Reward, or Allowance; any former Law, Statute, or Provision to the contrary notwithstanding. Treasury may XIII. 'And for the better supporting the Currency of the said

»ontract with * Exchequer Bills, and to the End a sufficient Provision may be made Persons to circu- 1 for circulating and exchanging the fame for ready Money, during such late Bills. , rpjmc 33 tnev or .,ny 0f i\v:m are to be current;' be it further en

acted, That the Commissioners of the Treasury, on his Majesty's Behalf, may from Time to Time enter into any Contract or Contracts for obliging any Person or Persons, Body or Bodies Politick or Corpon;e, who will voluntarily undertake this Service; Rt his or their own Coils or Charges, to circulate and exchange at some Publick Office z London or Wejlm'injltr, for ready Money, from Time to Time, sil such Bills as (hall be demanded at such Publick Office during the Time or respective Times of such Contract or Contracts, by paying in ready Money, at .their own Costs and Charges, upon every such Demand, or within Twenty-four Hours after, all the principal Monies contained in every such Bill to be demanded, and the Interest which mail be then due thereupon, and taking in the Bill so exchanged for their own Use, and being allowed a Rate or several Ratei, not exceeding-such Sum per Annum as shall be fixed in any Act authorizing the issuing any such Bills respectively, as well for paring the said Interest at their own Costs, and also in Reward for their Service, upon all the said Bills so undertaken to be circulated; which said respective Rate or Rates (hall be paid as is herein-after mentioned ; and the said Contract or Contracts shall be made in Writing, and registered in the Office of the Auditor of the Receipt os His Majesty's Exchequer, and (hall be made to endure for such Time and Times respectively as (hall be agreed by the Contractors.

XIV. And be it further enacted, That the Governor, Deputy Governor, and Directors of the Bank of England, (hall not be disabled from being elected or from sitting and voting in the House of Commons, by reason of such Contracts entered into by them on Behalf of or for the Benefit of the Governor and Company of the Bank of England.

XV. And be it further enacted, That the Commissioners of the Treasury (hall cause the Monies which (hall from Time to Time grow due to such Contractors upon such respective Rates or Premiums, not exceeding as aforesaid, to be paid out of the Monies applicable by Law to that Purpose, which (hall be issued to the (aid Paymaster or Paymasters as aforesaid; any former Law or Statute to the contrary notwithstanding.

XVI. And be it further enacted, That no Fee, Reward, or Gratuity shall be demanded or taken directly or indirectly by any of His Majesty's Officers in the Receipt of the Exchequer, or by any of their Clerks, or by any such Paymaster or Paymasters, or by the Comptroller or by any of the Officers or Clerks under any of them respectively, from any of His Majesty's Subjects, for any Matter or Thing done or to be done by them or any of them in relation to the making out, issuing, or paying off any of the said Exchequer Bills.

XVII. Provided always, and be it further enacted, That as often as any Interest upon any Exchequer Bill or Bills (hall be demanded to be paid, the said Contractors or Paymasters (hall not be obliged to pay for such Interest to any less Sum than One Penny upon such Bill, in case a single Bill be produced, or for the Total of the Interest of such Bills, where Two or more (hall be offered at one Time by the fame Person; any Thing herein contained to the contrary notwithstanding.

XVIII. Provided also, and it is hereby enacted, That in cafe Proof wall be made on the Oath or Oaths of One or more credible Witness or Witnesses, before the Lord Chief Baron and other the Barons of the Coif of His Majesty's Court of Exchequer, or any of them, that any Exchequer Bill (hall, by Casualty or Mischance, have been

B 3 lost,

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Bills discharged sliallhe cancelled, and Cheques destroyed.

lost, burnt, or otherwise destroyed, before the same shall have been paid off and discharged; and if by such Oath or Oaths the Numbers and Sums of such Bill or Bills (hall be ascertained, and the said Chief Baron and other the said Barons or any of them, before whom such Oath or Oaths fliall be made, (hall certify that he or they are satisfied with such Proof; then and in every such Case the Commissioners of the Treasury are hereby authorized to cause the Money due upon such Bill or Bills so lost, burnt, or destroyed, to be satisfied by the said Paymaster or Paymasters, as if the original Bill or Bills were brought in to be paid off; provided that the Person or Persons so receiving the Money do give Security to the King, to the good liking os the Person or Persons appointed or who shall be appointed as aforesaid to pay off and take in the said Bills, to pay in to the Receipt of the Exchequer for the Use of the Publick so much Money as (hall be paid upon such Certificate or Certificates, if the Bill or Bills so certified to be lost, burnt, or destroyed, (hall be thereafter produced.

XIX. Provided also, and it is hereby enacted, That all Exchequer Bills which from Time to Time (hall be discharged and paid off, shall be cancelled and made void by such Person or Persons appointed or who (hall be appointed to pay off and discharge the same; and that after the said Bills (hall have been cancelled and made void, and the Accounts thereof shall have been audited and allowed, and the Cheques, Indents, or Counterfoils delivered back into the Receipt of the Exchequer, then it (hall and may be lawful for the Commissioners of the Treasury to authorize and direct the Auditor of the Receipt of Exchequer to burn or otherwise destroy the said Cheques, Indents, and Counterfoils, as being of no further Use whatever to the Publick Service.

* Act may be altered, &c. this Session, J 20.'

Cap. n. t

An Act for continuing to His Mijesty certain Duties on Malt, Sugar, Tobacco, and Snuff, in Great Britain; and on Pensions and Offices in England; and for renewing so much of certain Acts ns relate to certain Duties of Sixpence and One Shilling respectively on Offices and Pensions; and for regranting the said Duties of Sixpence and One Shilling respectively, and the said other Duties, for the Service of the Year One thousand eight hundred and eight.

[27th February 1808.]

• Most Gracious Sovereign, 'TE, Your Majesty's most dutiful and loyal Subjects the Com

* VV mons of the United Kingdom of Great Britain and Ireland, « in Parliament assembled, towards raising the necessary Supplies to « defray Your Majesty's publick Expences, have freely and voluntarily « resolved to give and grant unto Your Majesty, the Rates, Duties,

* and Impositions, herein-after mentioned: And do most humbly be

* seech Your Majesty that it may be enacted;' and be it 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,

sine, That within and throughout that part of Great Britain called England, Wales, and the Town of Bertuick-upon-Ttveed, the Duty for and upon all Malt which, in and by one Act of Parliament passed in the First Year of His Majesty's Reign, intituled, An A3 for continuing and granting to Hit Majtjly certain Duties upon Ma/t, Mum, Cyder, and Perry, for the Service of the Tear One thousand/even hundred andJixty-one, was granted or continued to His Majesty until the Twenty-fourth Day of June One thousand seven. Aundred and sixty-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, (hall be further continued, in like Manner, and shall be and is by this Act charged for or upon all Malt which shall be made within that Part of Great Britain, called England, Wales, and the Town of Berwici-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 within and throughout that Part of the Kingdom of Great Britain called Scotland, there shall be raised, levied, collected, paid, and satisfied, unto and for the Use of His Majesty, His Heirs and Successors, 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 thousand eight hundred and eight, and before the Twenty-fourth Day of June One thousand eight hundred and nine, shall be made of Barley or any other Corn or Grain in that Part of Great Britain called Scotland,hy 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 this Act granted and continued respectively, until the Twentyfourth Day of June One thousand eight hundred and nine, shall be raised, levied, collected, and paid unto His Majesty, His Heirs and Successors, during the Time and Term aforesaid, by the same Ways, Means, and Methods, and by such Rules and Directions, aid with such and the like Allowances and Repayments proportionably, and under such Penalties and Forfeitures, and with such Power of Mitigation, and other Powers in all respects, not otherwise directed by this Act, as are prescribed, mentioned, or expressed 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 fcme 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 °f 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, collecting, securing, and accounting for the Rates, Duties, and Impositions hereby granted and continued respectively, and for levying and tiering the Penalties and Forfeitures, and making any Mitigations and proportional Allowances, and all other Matters and Things during the Coatinuance of this Act, as fully as if the fame were particularly

Malt Doty In
England under
1 G.3.e. 3. (last
eontinued by 47
G.3.1U. c.il.)
further conti nued
to 34 June 1809.

Duty on Malt n&de in Scotland, 3d. par Bushel.

Dutiea (hall be raised as under former Act*.

Except u to compounding for Dutiei.

50,0001. {hall be raised in Scotland fcj stid Duty of 3d per Busliel.

In Case ef Deficiency, a Surcharge shall he made on Maltster..

and at large repeated in the Body of this present Act; save and except as to so much of the said Acts, or either of them, herein mentioned 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 notwithstanding.

III. * And whereas it is the true Intent and Meaning of this pre'sent Act, that the full and entire Sum of Twenty thousand Pounds 'of lawful Money of Great Britain, clear of all Charges and £x

* 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 '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, mall 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 'One thousand eight hundred and nine;' Be it therefore enacted by the Authority aforesaid, That after the Twenty-fourth Day of June One thousand eight hundred and nine, in case it shall appear to the Commissioners of Excise 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 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 Commissioners of Excise, and the Officers under them, to make a proportional 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 Person or Persons respectively, as shall make good such Person or Persons 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 fame (hall be so made, within One Month after the fame (hall be so surcharged, or in Default thereof, the respective Person or Persons who (hall neglect or refuse to make such Payment, shall forfeit Treble the Sum upon him, her, or tWjffi respectively surcharged 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 °f tne fiud Sum of Twenty thousand Pounds (if any such Deficiency there (hall be) (hall be computed and settled as folioweth; (that is to fay), as the particular Quantity

of

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