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Penalty 5ol. by him, her, or them, for the keeping of Malt for Exportation, on

Pain of forfeiting and losing the Sum of Fifty Pounds. Persons bcoming XIII. And be it further enacted by the Authority aforesaid, that Maltsters after from and after the said Twenty-fourth Day of June One thousand 24th June 1808, shall in like Man

eight hundred and eight, all and every Person or Persons whatso

che hundred and eight

" ner clear their ever that shall become Maltīters or Makers of Malt for Exportation, Storehouses every and shall make use of any Storehouse or Storehouses, Place or 15 Months. Places, for the keeping of Malt for Exportation, shall, within FifPenalty 50l. teen Months after the Beginning to make use of any such Storehouse

or Storehouses, or such other Place or Places, remove and clear out of such Places, to be exported, all and every Part and Parcel of such Malt that at any Time or Times shall have been put into such Place Places, within Fifteen Months after he, le, or they fhall have begun to make use of such Place or Places, and shall always from Time to Time remove and clear out of such Storehouse or other Place, to be exported, all and every Quantity of Malt whatsoever that within every Fiíteen Months after the last clearing shall at any Time be locked up and secured in such Storehouse or Storehouses, or any other Place or Places that shall be made use of by him, her, or them, for the keeping of Malt for Exportation, on Pain of forfeit

ing and losing the Sum of Fifty Pounds. 21 Anne, ft. 1. XIV. “And whereas, by a Clause in an Act made in the Twelfth c. 2. sect. 18.

• Year of the Reign of Her late Majesty Queen Anne, intituled, An Ad for granting to her Majesty Duties upon Malt, Mum, Cyder, and Perry, for the Service of the Year One thousand feven hundred and thirteen, and for making forth Duplicates of Lottery Tickets loft, burnt,

or destroyed, and for enlarging the Time for adjusting Claims in several . Lottery Ads, and to punish the counterfeiting or forging of Lottery Orders; and for explaining a late Aa in relation to Stamp Duties on

cuftimary Estates which pass by Deed and Copy; it was enacted that • if any Malister or Maker of Malt for Sale, during the Continuance

of the Duties on Malt by the said Act granted, should tread, ram, " or otherwise force together in the Cistern, Uting Fat, or Couch,

any Corn steeping or steeped, in order to the making into Malt, revery such Maltfter or Maker of Malt for Sale should for every such • Offence forfeit and lose the Sum of Two Shillings and Sixpence for

every Bushel of Corn steeping or steeped, that should be so pressed,

trodden, rammed, or forced : And whereas by one other Clause in

6an Act, made in the Sixth Year of the Reign of His late Majesty 6 G.1.c. 21.

• King George the First, intituled, An Aa for preventing Frauds and $ 6,

Abuses in the publick Revenues of Excise, Cuftoms, Stamp Duties, · Poji Office, and House Money, it was enacted and declared, that if, • from and after the Four and Twentieth Day of June One thousand « seven hundred and twenty, any Corn in any Cistern or Uting Fat,

steeping or steeped in order to the making thereof into Malt by any • Maltíter or Maker of Malt (other than Compounders for the Duty • on Malt) was or should be found, so hard, close, and compact, as

it could not be unless the same bad by some Means or other been « forced together to prevent the Rising and Swelling thereof, every • Maltíter and Maker of Malt (other than Compounders for the Duty • on Malt) where the same shall be so found, should in every such Case • forfeit and lose the Sum of Two Shillings and Sixpence per Bushel • for every Bushel of such Corn steeping or steeped, which should be • found so hard, close, and compact as aforesaid ; which said recited

• Clauses

· Clauses have been duly continued, and are still in force: And

whereas by the last recited Clause.no Penalty is provided where • Corn iteeped in order to the making thereof into Malt, should be . found in the Couch so hard, close, and compact, as it could not be * unless the same had by some means or other been forced together * to prevent the Rising and swelling thereof; and the Penalties pro• vided by the said recited Clauses have, by Experience, been found * ineffectual to prevent the fraudulent Practice of pressing, treading,

ramming, or otherwise forcing together in the Cistern, Uting Fat, or Couch, the Corn or Grain steeping or steeped, in order to the * making thereof into Malt, to the Prejudice of His Majesty's Reve

pue and Discouragement of the fair Traders :' Be it therefore en. acted, and declared by the Authority aforesaid, That from and after Penalty on forcing the Twenty-third Day of June One thousand eight hundred and Corn together eight, if any Maltfter or Maker of Malt shall tread, ram, or otherwise in the Cistern, force together in the Cistern, Uting Fat, or Couch, any Corn or

o &c. to prevent

of its rifing 5s. per Grain, steeping or steeped, in order to the making thereof into Malt, Bulhel. An every such Maltfter or Maker of Malt shall forfeit and lose the sum of 46 G. 3. c. 139. Five Shillings for every Bushel of Corn or Grain, steeping or steeped, $ 9.] that shall be so trodden, rammed, or forced together; or if any Corn or Grain in any Cistern, Uting Fat, or Couch, steeping or steeped, in order to the making thereof into Malt, by any Maltster or Maker of Malt, is or shall be found so hard, close, and compact, as it could not be unless the same had by some Means or other been forced together, to prevent the Rising or Swelling thereof, every Maltfter or Maker of Malt, where the same shall be so found, shall in every such Case forfeit and lose the Sum of Five Shillings for every Bushel of such Corn or Grain, steeping or steeped, which shall be found so hard, close, and compact as aforesaid; and Proof being made thereof, the same shail be deemed conclusive Evidence of the Fact, and shall subject the Maltfter or maker of Malt to the aforesaid Penalty of Five Shillings per Bushel.

XV. And whereas many Maltsters or Makers of Malt do frau- Penalty for frau• dulently convey away from the Cistern, Uting Fat, or other wetting dulently convey. • Place or Utenfil, Steepings or Part of Steepings of Corn or Grain ing from the Cifmaking into Malt, and mix fuch Corn or Grain so conveyed away

tern, &c. Corn

ay steeping and • with and amongst Couches or Floors of other Corn or Grain making mir! • into Malt, which are then depending and then in Operation, that Corn charged • have been gauged or charged with the Duty in the Couch, and in with Duty: case the Officer has taken his Gauge of the Corn or Grain, steeping fraudulently re

moving Cora in the Cistern, Uting Fat, or other wetting Place or Utensil, such moving Co • Maltsters or Makers of Malt supply the Deficiency with Fresh Bar- GA

to prevent a • ley, or other Corn or Grain, in the Absence and without the Privity taken, 1001

of the Officer, in order to prevent a Discovery of such Curn or [And see 46 G.3. • Grain having been conveyed away; and such Corn or Grain so c. 139. § 10.]

conveyed away and mixed by an artful and fraudulent Manner of • working, seldom is charged with any Duty in the Floor ; which • Practice is greatly detrimental to the Revenue and fair Traders ;' For Remedy thereof, it is hereby enacted, by the Authority aforesaid, That from and after the Twenty-fourth Day of June One thoufand eight hundred and eight, if any Maltiter or Maker of Malt Thall fraudulently convey away, or cause or procure, or permit or suffer to be conveyed away from the Cistern, Uting Fat, or other wetting Place or Utenfil, any Steeping or Part of any Steeping of Corn or Grain making into Malt, and shall mix fuch Corn or Grain fo con

Recovery of
Penalties.

ny G, 1. st. 1. c. 27.

veyed away with and amongst any such Couch or Couches, Floor or Floors, of other Corn or Grain making into Malt, which are then depending and in Operation, and which have been gauged or charged with the Duty in the Couch; or if any Maltfter or Maker of Malt shall fraudulently convey away, or cause or procure, or permit or suffer to be conveyed away from the Cistern, Uting Fat, or other wetting Place or Utenfil, any Steeping or Part of any Steeping of Corn or Grain making into Malt, so that no Gauge of such Corn or Grain so conveyed away can be taken in the Couch by the Officer ; then and in each of the said Cafes every such Maltster and Maker of Malt so offending shall for every such Offence forfeit and lose the Sum of One hundred Pounds,

XVI. And be it further enacted by the Authority aforesaid, That all Fines, Penalties, and Forfeitures, for any Offences against this Act, so far as the same relates to the said Duty on Malt, shall be sued for, levied, and recovered, or mitigated, by the fame Ways, Means, and Methods, as any Penalty or Forfeiture given by any of the Laws of Excise upon Beer, Ale, and other Liquors, can or may be sued for, levied, recovered, or mitigated, or by any Law or Laws of Excise, or by Action of Debt, Bill, Plaint, or Information, in any of His Majesty's Courts of Record at Westminster, and that one Moiety of such Fines, Penalties, and Forfeitures, shall be to the Use of His Majesty, His Heirs and Successors, and the other Moiety to him or them that shall discover, inform, or fue for the fame.

XVII. · And whereas by an Act of Parliament, passed in the • Seventh Year of the Reign of His late Majesty King George the • First, intituled, An Ad for raising a Sum not exceeding Five hundred

thousand Pounds, by charging Annuities at the Rate of Five Pounds . per Centum per Annum upon the Civil Lift Revenues, till redeemed by the Crown ; and for enabling His Majesty, His Heirs or Succeffors, by causing such a Deduction to be made as therein is mentioned) to

make good to the Civil Lifts the Payments which shall have been made upon the said Annuities; and for borrowing Money upon certain Lottery Tickets ; and for discharging the Corporations for Asurances

of Part of the Money which they were obliged to pay to His Majesty; and for making good a Deficiency to the East India Company; it was amongst other Things enacted, that it might • be lawful for His Majesty to cause a Deduction to be made, • not exceeding Sixpence in the Pound, out of all Monies which, • after the First Day of August, should be paid for or upon all • Pensions and Annuities charged upon any of the said Heredi. " tary, or Temporary Duties, and for and upon all Salaries, "Fees, 6 and Wages payable for or in respect of Offices of Profit granted • by or derived from the Crown, with certain Exceptions therein

particularly specified: And whereas by one other Ad passed in the • Twelfth Year of the Reign of His said late Majesty King George • the First, intituled, An Aa for granting to His Majesty the Sum of One Million, to be raised by way of a Lottery, the laid Deductions

were further continued for the Purposes in that Act mentioned : • And whereas by one other Act, passed in the Thirty-first Year of • the Reign of His late Majesty King George the Second, intituled,

An Aa for granting to His Majesly Jeveral Rates and Duties upon Offices and Pensions, and upon Houses, and upon Windows or Lights, and for raising the sum of Five Millions by Annuities, and a Lottery,

1. G.1.c. 2.

31 G. 2, c. 22.

to be charged on the said Rates and Duties; it was among other Things enacted, that there should be yearly raised, levied, and paid 6 asto His Majesty, His Heirs and Succeffors, the Sum of One Shil

ling over and above all other Duties already charged or payable, for Genery Twenty Shillings of the yearly Value or Amount of all Salanies, Fees, and Perquisites, incident to or received for or in Respect of all Offices and Employments of Profit in Great Britain, and the ‘like Sum of One Shilling for every Twenty Shillings of all Pen'fions and other Gratuities payable out of any Revenue belonging “to His Majesty in Great Britain, exceeding the Value of One "bundred Pounds per Annum : And whereas by one other Act, 'pafled in the Thirty-second Year of the Reign of His said late

Majesty King George the Second, intituled, Ăn Aa to explain and 32 G. 2. c. 33. 'amend an Ad made in the last Seffion of Parliament, intituled, · An 18 for granting to His Majesty several Řates and Duties upon Offices and

Penfions, and upon Houfes, and upon Windows or Lights, and for 'raising the Sum of Five Millions by Annuities, and a Lottery, to be

charged on the said Rates and Duties,' so far as the same relates to the 'Rates and Duties on Offices and Pensions, certain Provisions were made * for collecting and paying the said last-mentioned Duty of One Shil.

ling in the Pound: And whereas by an Act, passed in the Twenty'seventh Year of the Reign of His present Majesty, intituled, An 27 G. 3. c. 13. 'Aa for repealing the several Duties of Customs and Excise, and grant"ing other Duties in lieu thereof, and for applying the said Duties, ! together with the other Duties composing the Publick Revenue, for per. ' mitting the Importation of certain Goods, Wares, and Merchandize,

the Produce or Manufature of the European Dominions of the * French King into this Kingdom ; and for applying certain unclaimed

Monies remaining in the Exchequer for the Payment of Annuities on Lives to the Reduction of the National Debt, the said respective Duties of Sixpence and One Shilling were carried to and made Part of the

Consolidated Fund: And whereas much Difficulty, and many • Omiffions, Inconveniencies, and Irregularities arise, in charging, deducting, collecting, and accounting for the said Duties of Sixpence and One Shilling in the Pound respectively; and it is therefore expedient that further and more convenient and effectual Provisions should be made for the deducting, assessing, levying, collecting, and managing the same, and that the same should be consolidated ; and for that Purpose, that the said several Acts of Parliament, passed in the Seventh and Twelfth Years of the Reign of King George the First, and in the Thirty-first and Thirty-second Years of the Reign of King George the Second, and in the Twenty-seventh Year of the Reign of His present Majesty, so far as the same relate to the laid Duties of Sixpence and One Shilling, respectively, should be repealed;' Be it therefore further enacted, That the said recited Such Parts of the Acts of Parliament, passed in the Seventh and Twelfth Years of the recited Acts as Reign of King George the First, and the Thirty-first and Thirty, relate to the 6d. lecond Years of the Reign of King George the Second, and in the on Offices. See Twenty-seventh Year of the Reign of His present Majesty, re- repealed. spectively, so far as the same relate to the said Duties of Sixpence and One Shilling, respectively, shall, from and after the Twentyfitth Day of March One thousand eight hundred and eight, be, and the same are hereby repealed; Tave and except as to the levying, collecting, recovering, and accounting for any Arrears of

such

such Duties, or the recovering of any Penalties or Forfeitures which may have arison, or been incurred, or which may be in

curred in respect thereof. Duties of 6d. and XVIII. And be it further enacted, That for and upon all Pensions is. in the Pound and Annuities charged upon any of His Majesty's Revenues, or any on Pensions and

Rates or Duties granted to His Majesty, or upon the Contingent Offices, in lieu of Dutes repealed.

Fund, Fees, or Incidents of any Office, or upon any Publick Monies, and also upon all Salaries, Fees, and Wages payable for or in respect of Offices of Profit granted by or derived from the Crown, upon, for, or in respect of which, before the passing of this Act, the said Deduction of Sixpence in the Pound was charged or chargeable, there shall be imposed a Duty of Sixpence in the Pound ; and for and upon every Twenty Shillings of the Yearly Value or Amount of all Salaries, Fees, and Perquisites incident to, or received for or in respect of all Offices and Employments of Profit, and for every Twenty Shillings of all Pensions and other Gratuities payable out of any Revenue belonging to His Majesty in Great Britain or out of the Contingent Fund, Fees, or Incidents of any Office, or out of any Publick Monies exceeding the Value of One hundred Pounds per Annum, and in respect of which Pensions and other Gratuities before the passing of this Act the said Deduction of One Shilling in the Pound was charged or chargeable or made or liable to be made, there Thall be charged a Duty of One Shilling; and the Payment of One of such Duties of Sixpence or One Shilling respectively, shall not exempt or discharge any Person from paying the other of such Duties, if such Persons shall have been chargeable with or liable to pay more

than One of such Duties by any such former Acts of Parliament. Continuance of XIX. Provided always, and be it further enacted, That the said said Duties, one several Duties of Sixpence and One Shilling respectively, herein-beY car from 25th fore by this Act granted, shall be charged and chargeable for One Year March 1808.

from the Twenty-fifth Day of March One thousand eight hundred

and eight. Said Duties on XX. And be it further enacted, That the said several and rePenfions, &c. spective Duties before granted by this Act, of Sixpence and One shall be affefsed Shilling respectively, shall be deducted, assessed, raised, levied, paid, under Provisions and i

and collected, and accounted for, during the Time and Term aforesaid,

n and out of Ad 46 G. 3.

by the same ways, Means, and Methods, and by the same Rules, c. 65.

Regulations, and Directions, and under such Provisoes, Penalties, and Forfeitures, and with such Power of Mitigation, and other Powers, as far as the same are applicable to the Purposes of this Act, in relation to the said Duties of Sixpence and One Shilling, as are prescribed and expressed in an Act, made in the Forty-sixth Year of the Reign of His present Majesty, intituled, An A&t for granting to His Majesty during the present War, and until the Sixth Day of April next after the Ratification of a Definitive Treaty of Peace, further additional Rates and Duties in Great Britain, on the Rates and Duties on Profits arising from Property, Profeffons, Trades, and Offces; and for repealing an Aa, passed in the Forty-fifth Year of His present Majesly, for repealing certain Parts of an Aa, made in the Forty-third Year of His present Majesty, for granting a Contribution on the Profits arising from Property, Profesions, Trades, and Offices, and to consolidate and render more effe&ual the Provisions for colle&ing the said Duties, with respect to the said Duties imposed by that Act on Salaries, Fees, Wages, or other Perquisites or Profits accruing

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