impofed, and for preventing, detecting, and punishing frauds relating thereto, and for regulating the retailing of the faid liquors refpectively, fo far as the fame are applicable thereunto respectivey, as fully and effectually, to all intents and purposes, as if all and every the faid powers, authorities, rules, regulations, reftrictions, exceptions, provifions, clauses, matters, and things, had been exprefsly inferted and re-enacted in this act.

XX. And be it further enacted by the authority aforefaid, That Powers of al and every the powers, directions, rules, penalties, forfeitures, 12 Car. 2. chufes, matters, and things, which in and by an act made in the C. 24, or of twelfth year of the reign of King Charles the Second, (intituled, any other act relating to the An att for taking away the court of wards and liveries, and tenures excile, to exin capite, and by knight's fervice, and purveyance, and for fettling a tend to this revenue upon his Majefty in lieu thereof), or by any other law now act. in force relating to his Majesty's revenue of excife, are provided and established, for managing, raifing, levying, collecting, mitigating or recovering, adjudging or afcertaining the duties thereby granted, or any of them (other than in fuch cafes for which other penalties or provifions are made and prescribed by this act), fhall be practifed, ufed, and put in execution, in and for the managing, raifing, levying, collecting, mitigating, recovering, and paying the duties by this act impofed, and for preventing, detecting, and punishing frauds relating thereto, as fully and effectually, to all intents and purposes, as if all and every the faid powers, rules, directions, penalties, forfeitures, claufes, matters, and things, were particularly repeated and re-enacted in this present act.

CA P. XXXIX.

An alt for making allowances to diftillers of low wines and fpirits from malt, corn, or grain, in Scotland, in respect of the duties impofed by an act made in the twenty-fourth year of the reign of his prefent Majefty.

WHEREAS by an act, made in the twenty-fourth year of the Preamble.

reign of his prefent Majefty, intituled, An act to difconti- 24Geo.3.c.46, rue, for a limited time, the payment of the duties upon low wines and and fpirits for home confumption, and for granting and fecuring the due payment of other duties in lieu thereof; and for the better regulation of the making and vending British fpirits, as well for bome confumption as for exportation; and for destroying all home made and foreign fpirits after the condemnation thereof; and for veting in his Majefty the duties of excife within the lands of Ferato, in the county of Inverness; and for difcontinuing, for a limited time, certain impofts and duties upon rum and fpirits imported from the West Indies; it was enacted, That, for and during the space of two years, to be computed from the first day of November me thousand seven hundred and eighty-four, all the rates and duties ranted and impofed upon low wines and fpirits for home confumption, and by any act or acts thentofore made and then in force, fhould be continued, and that in lieu and ftead thereof, the feveral rates and ties in the faid act mentioned should, for and during the faid term of

twe

recited.

two years, be fubftituted, charged, and paid, which duties in the fa at mentioned are lower in value than the duties by the faid at difcon tinued: and whereas by an act, made in the twenty-fifth year of th 25 Geo.3.c 73, reign of his prefent Majesty, intituled, An act to declare, that brew ers felling beer or ale in lefs quantities than a cafk, containin four gallons and a half, fhall not be intitled to any allowance ou of the duties of excife for waste or leakage; and for making al lowances to diftillers of low wines and fpirits from malt, corn, grain, in respect to the duties imposed by an act of the laft feffio of parliament, it was enacted, That it should be lawful for the com miffioners of excife in England, or the major part of them, in caf where the faid duties were charged within the limits of the chief offic of excife in London, to pay, out of the money in their hands arifing the duties by the faid act granted, unto fuch diftiller or diftillers, an fum or fums of money not exceeding twenty-two pounds fterling fo every two hundred and fifty-two gallons of fpirits made from mal corn, or grain, and fo in proportion for a greater or lefs quantity; an alfo for the commiffioners of excife in Scotland, or the major part them, in cafes where the faid duties were charged within the limits the chief office of excife in Edinburgh, to pay, out of the money in the hands arifing by the faid duties, unto fuch diftiller or diftillers, any fu or fums of money not exceeding a rateable proportion of twenty-tu pounds fterling for every two hundred and fifty-two gallons of fpiri made from malt, corn, or grain, according to the duties charged there in that part of Great Britain called Scotland; and alfo, that it fhou and might be lawful for any two or more juftices of the peace for t county, riding, divifion, or place, in England and Scotland refpe tively, within which fuch duties were charged, in cafes where the fa duties were charged out of the faid refpective limits, to order the collect of the faid duties to pay, out of the money in his hands arifing by th duties by the faid act granted, unto fuch diftiller or diftillers, any fu or fums of money not exceeding twenty-two pounds fterling for eve two hundred and fifty-two gallons of fpirits made from malt, corn, grain, and in proportion for a greater or leffer quantity, in that pa of Great Britain called England, and in a rateable proportion twenty-two pounds for every two hundred and fifty-two gallons of fp. rits made from malt, corn, or grain, according to the duties charg thereon in that part of Great Britain called Scotland, according the refpective flocks of fuch diftiller or diftillers, as the fame was taki by the officers of excife refpectively who furveyed the feveral and r fpective malt diftillers between the twenty-fecond day of October in t year one thousand feven hundred and eighty-four, and the comment ment of the faid act; and if the faid collector should not have money fu ficient in his hands to pay the faid fums fo ordered, the commiffione should cause the fame to be paid out of any monies arifing by the faid ties, under and fubject to the feveral provifoes, rules, restrictions, reg Intions, and provifions, in the faid act contained: and whereas, tween the faid twenty-fecond day of October and the fecond day November one thousand feven hundred and eighty-four, certain di tillers or makers of low wines and fpirits from malt, corn, or grain, that part of Great Britain called Scotland, were poffeffed of lar

quantiti

fioners of ex

quantities of fpirits made and diftilled by them from malt, corn, or grain, in that part of Great Britain called Scotland, which spirits bad been regularly permitted from thence to London: and whereas no provifion is made, in or by the faid act made in the twenty-fifth year of the reign of his prefent Majesty, for any allowance to be made to fuch dfillers for or in respect of fuch spirits; and it is reasonable that fome alwances fhould be made to them for and in respect of such spirits; be it therefore enacted by the King's moft excellent majefty, by and The commifwith the advice and confent of the lords fpiritual and temporal, cife in Scotand commons, in this present parliament affembled, and by the land with the authority of the fame, That it shall and may be lawful to and for approbation the commiffioners of excife in Scotland, or the major part of them, of the treafuby and with the confent and approbation of the lord high treasurer, diftillers in ry, may pay to or lords commiffioners of his Majefty's treafury, to pay, out of Scotland, who any money arifing from the duties of excife in the hands of them had in their the faid commiffioners of excife in Scotland, unto fuch distiller poffeffion be. or tween Oct. 22, diftillers, any fum or fums of money not exceeding eight thou- and Nov. 2, fand two hundred pounds fterling for fuch fpirits, upon proof be- 1784, fpirits ing made, to the satisfaction of them the faid lords commiffioners which had of his Majefty's treafury, that fuch fpirits had been fo permitted been regularly permitted to from that part of Great Britain called Scotland, to that part of London, Great Britain called England: provided always nevertheless, That 8,2001. if apto fuch allowance fhall be made, unless the same shall be applied plication be for by memorial in writing to the faid lords commiffioners of his made to the Majefty's treafury, before the fifth day of July one thoufand feven fore July 5, treafury behundred and ninety.

CA P. XL.

An act to explain and amend an act, made in the last feffion of parliament, intituled, An act for repealing the duties on tobacco and fauff, and for granting new duties in lieu thereof.

1790.

WHEREAS by an act made in the last feffion of parliament, in- Preamble.

tituled, An act for repealing. the duties on tobacco and 29Geo.3.c.68, nuff, and for granting new duties in lieu thereof, it was enacted, recited. That there should be raised, levied, collected, and paid unto his Majefty, bis heirs and fucceffors, (among other things), for every pound weight of tobacco, of the growth, production, or manufacture of the plantatons or dominions of Spain or Portugal, imported or brought into Great Britain, a custom duty of one filling and fixpence, and also an excife duty of two fhillings; and for every pound weight of the like tobacco which should be delivered for exportation, out of the warehouse or warehouses in which the fame should be depofited, lodged, and fecured, according to the directions of the faid act, a duty of customs of one jenny, and also an excife duty of two pence: and whereas it was by the dat provided, That if any fuch tobacco should be imported or broughtGreat Britain, and warehoufed according to the directions of the jid act, then, and in fuch cafe only, the duties impofed by the faid act on the importation thereof, fhould not be paid or payable until fuch bacco fbould be delivered, either for home trade, confumption, or maufacture, or for exportation, as the cafe might be, out of the wareVOL. XXXVII. G boufe

houfe in which the fame fhould be deposited, lodged, and fecured, accordOnly the du- ing to the directions of the faid act: be it enacted by the King's moft ties of rd. and excellent majefty, by and with the advice and confent of the lords 2d. per pound, fpiritual and temporal, and commons, in this prefent parliament impofed by affembled, and by the authority of the fame, That the faid refpecthe recited act, to be paid tive duties of one penny and two-pence per pound, and no other for Spanish or duty or duties whatsoever, of cuftoms or excife, fhall be paid or Portugal to payable for or in refpect of any tobacco of the growth, producbacco, delition, or manufacture of the plantations or dominions of Spain or Portugal, which fhall be delivered for exportation out of the warehouse in which the fame fhall be depofited, lodged, and fecured, according to the directions of the faid act; any thing in the faid act contained to the contrary in anywife notwithstanding.

vered for ex

portation from the

King's warehoule.

If there be a

difference in

weight by fhrinkage, fuch tobacco to be paid for according to the weight when deliver

II. And be it further enacted, That whenever a difference between the weight of tobacco taken upon the depofit thereof in the warehouse, and the weight taken at the delivery thereof out of the warehouses, according to the directions of the faid act, fhall appear to have arifen from fhrinkage by lying in the warehouses, then, and in fuch cafe, the duties of cuftoms and excife, for and in respect of fuch tobacco delivered out of fuch warehouses, aced out of the cording to the directions of the said act, shall be paid and payable according to the weight thereof when weighed on fuch delivery out of fuch warehouses.

warehouse.

No tobacco

or fnuff to be imported in cafks, containing lefs than 450lb. on pain of forfeiture, &c. except as pro

vided by the

recited act.

No tobacco

gal, and fnuff)

tured, or in

any ftate of

III. And be it further enacted, That no tobacco or fnuff whatever shall be imported or brought into Great Britain, from foreign parts, otherwife than in hogfhead, cafk, cheft, or cafe only, each of which fhall contain four hundred and fifty pounds weight nett of tobacco or fnuff, except as in and by the faid act is otherwife particularly provided, on pain of forfeiture of all fuch tobacco as thall be imported contrary to this act, together with the hogf heads, cafks, chefts, cafes, or other packages containing the fame; any thing in the faid act contained to the contrary notwithstanding.

IV. And be it further enacted by the authority aforefaid, That (except Spa- no tobacco (except tobacco of the growth, production, or manunifh or Portu- facture of the plantations of Spain or Portugal, and alfo except to be import- fnuff) fhall be imported or brought into Great Britain from foed, manufac- reign parts, either wholly or in part manufactured, or in any state or degree of manufacture, on pain of forfeiting all fuch tobacco, with the hogfheads, cafks, chefts, cafes, and other packages re on pain of for- fpectively containing the fame, and alfo the fhip, veffel, or boat feiture, &c. in or on board which the fame fhall be fo imported or brought with her guns, furniture, ammunition, tackle, and apparel; and fuch tobacco, hogfheads, cafks, chefts, cafes, and other package. refpectively, and alfo fuch fhip, veffel, or boat, guns, furniture ammunition, tackle, and apparel, fhall and may be feized by any officer or officers of the customs or excife.

manufacture,

Tobacco im

ported on or

before Oct.

10, 1789, and

remaining in

V. And be it further enacted, That in cafe any tobacco, which fhall have been imported into Great Britain on or before the tenth day of October one thousand seven hundred and eighty-nine, fhall on the fifth day of July one thoufand feven hundred and ninety

0

remain

remain in any warehouse or warehouses which fhall have been any wareappointed by virtue of any act or acts of parliament, for the purhouse on July pofe of depofiting, lodging, and fecuring fuch tobacco, all fuch 5 1790, to be deemed totobacco fhall be, and fhall be deemed and confidered as tobacco bacco importimported into Great Britain after the tenth day of October one ed fince Oε. thousand feven hundred and eighty-nine, and fhall be liable to 10, 1789. fuch and the like duties, and entitled to fuch drawbacks, and no other, and fhall be fubject to all and every the rules, regulations, and reftrictions to which tobacco imported into Great Britain, after the faid tenth day of October one thousand feven hundred and eighty-nine, is made subject and liable by virtue of the said recited act or this act; and all and every the fines, penalties, and forfeitures, and the feveral claufes, powers, and directions in the faid recited act contained, in refpect of tobacco imported after the tenth day of October one thoufand feven hundred and eightynine, fhall extend, and be conftrued to extend, and are hereby directed to extend, to all intents and purposes, to tobacco imported on or before the tenth day of October one thousand feven hundred and eighty-nine, and remaining in fuch warehouses on the faid fifth day of July one thousand seven hundred and ninety.

toms and ex

VI. And be it further enacted, That it fhall and may be lawful Commiffionfor the refpective commiffioners of the customs and excife to caufe ers of the cufdamaged or mean tobacco, for which the importer or importers, cife may cause proprietor or proprietors, confignee or confignees thereof fhall damaged or refufe to pay the duties, to be burnt or deftroyed at the end of mean tobacco three days next after fuch refufal, if fuch importer or importers, to be burnt proprietor or proprietors, confignee or confignees, fhall, during after refufal within 3 days fuch space of three days, neglect or refufe to pack fuch damaged to pay the du or mean tobacco into packages, containing not less than seven ties. hundred and fifty pounds weight each, according to the directions and regulations in the faid recited act; any thing in the faid contained to the contrary thereof in anywife notwithstanding. VII. And be it further enacted by the authority aforefaid, That Clanfe of rethe clause of the faid recited act, and the matters therein contain- cited act ed, which prohibit any perfon or perfons to manufacture, or to bits the mawhich prohicaufe or procure to be manufactured, out of the limits of the chief nufacturing of fice of excife in London, any tobacco, tobacco ftalks, Spanish, tobacco, &c. tobacco ftalks for tobacco ftalk flour, fnuff work, tobacco ftalk out of the lifour, or fnuff, in any place or places whatsoever, other than and mits of the except the places in the faid claufe fpecified, and all penalties, in London,exfires, and forfeitures in the fame claufe mentioned, and every pro- cept the places o relating to the matters of the faid claufe in the said act therein fpecifoned, or any of them, shall be, and the fame is and are hereby fied, repealed.

inealed.

men

excife office

VIII. And be it further enacted by the authority aforefaid, That no perfon or perfons fhall fet up or begin, or caufe or pro- No manuture to be fet up or begun, any manufactory or manufactories of factory of tobacco, &c. to bacco, tobacco ftalks, Spanish, fnuff work, tobacco ftalk flour, be fet up or fnuff, in any place or places whatfoever, which fhall be lefs within 5 miles than five miles diftant from any part of the fea coaft of Great Bri- of the fea (except in the ports and places in the faid act enumerated, coaft, except into in the places

G 2