feven hundred and ninety-three: and the faid duties, together with
the additional duties by this act impofed (except in such cases
where other provifions are hereby prescribed), fhall feverally and
respectively be paid and payable by the feveral and refpective
makers and diftillers of fuch wort, wafh, cyder, perry, or other
liquor respectively, at fuch times, and in fuch manner, and under 3
fuch penalties and forfeitures, as the faid duties by the faid act im-
pofed, and hereby continued, were feverally and refpectively pay-
able by law under or by virtue of any act or acts of parliament in
force immediately before the paffing of this act.

30Geo.3.c.37. IX. And be it further enacted by the authority aforefaid, That t
an act made in the thirtieth year of the reign of his present Ma-
jefty, intituled, An act to continue two acts, made in the twenty-eighth
and twenty-ninth years of the reign of his prefent Majefty, for difcon-
tinuing, for a limited time, the feveral duties payable in Scotland
upon low wines and fpirits, and upon worts, wafh, and other li-
quors there used in the diftillation of fpirits, and for granting to
his Majesty other duties in lieu thereof; and for better regulating
the exportation of British-made fpirits from England to Scotland,
and from Scotland to England; and to continue, for a limited time,
an act made in the twenty-fixth year of the reign of his present
Majefty, "to difcontinue for a limited time, the payment of the
"duties upon low wines and spirits for home confumption; and
"for granting and securing the due payment of other duties in
"lieu thereof; and for the better regulation of the making and
"vending British spirits; and for difcontinuing, for a limited time,
"certain impofts and duties upon rum and fpirits imported from
"the Weft-Indies;" and for amending the faid act, made in the
twenty-ninth year of his prefent Majefty's reign; and such parts of
the faid acts of the twenty-fixth, twenty-eighth, and twenty-ninth
years aforefaid, as were continued by the faid act of the thirtieth
continued by year aforefaid, until and upon the fifth day of July one thousand
that act to feven hundred and ninety-one, fhall, from and immediately after
July, 5, 1791,
further conti. the faid fifth day of July one thousand seven hundred and ninety-
nued till July one, continue in full force and effect until and upon the fifth day
of July one thousand seven hundred and ninety-three.

and fuch parts
of 26 Geo. 3.
c.73.28Geo.3.
c. 46. and
29 Geo.3.C.45.

as were

5, 1793.

Duties to be

paid into the exchequer,

and kept fe parate from

other monies

Duties paid

into the ex

X. And be it further enacted by the authority aforesaid, That all monies arifing by the faid rates and duties (the neceffary charges of raifing and accounting for the fame excepted) shall from time to time be paid into the receipt of his Majefty's exchequer, diftinctly and apart from all other branches of the publick revenues; and that there fhall be provided and kept in the office of the auditor of the faid receipt of exchequer, a book or books, in which all the monies arifing from the faid rates and duties, and paid into the faid receipt as aforefaid, fhall be entered feparate and apart from all other monies paid and payable to his Majefty, his heirs and fucceffors, upon any account whatever; and the faid money, fo paid into the faid receipt, fhall be subject and liable to the uses and purposes herein-after mentioned.

XI. And be it further enacted by the authority aforesaid, That all the monies arifing or to arife by the faid several rates

and

1792, to be

duties to be

and duties hereby impofed, which fhall be paid into the faid re- chequer on or before April 5, ceipt, at any time or times on or before the fifth day of April one thousand feven hundred and ninety-two, fhall be carried to, and carried to the made part of, the fund called The Confolidated Fund; and that, confolidated from and after the faid fifth day of April one thoufand feven hun- fund, and afdred and ninety-two, all the monies arifing, or to arife, by the terwards the faid rates and duties, and paid into the faid receipt, after the faid applied in fifth day of April one thoufand feven hundred and ninety-two, payment of fhall, together with fuch other rates and duties as shall be granted 800,000l. to by any act or acts of this prefent feffion of parliament, for this be raised by exchequer purpofe, be a fund for the payment and discharge of the principal bills. fum of eight hundred thousand pounds, part of the fum of one million eight hundred and thirty-three thousand pounds, to be railed by loans or exchequer bills, in purfuance of any act of this feffion of parliament, together with fuch intereft as fhall by the faid act be directed to be paid, or made payable, for the faid principal fum of eight hundred thousand pounds; and fhall be iffued, applied, and difpofed towards the paying off and discharging the faid principal fum of eight hundred thoufand pounds, and intereft to become due thereon as aforefaid, and to no other ufe, intent, or purpose whatsoever.

800,cool. and

XII. And be it further enacted by the authority aforefaid, That Uponpayment upon payment of the faid principal fum of eight hundred thoufand of the faid pounds, and all intereft to become due thereon, or referving at intereft, the the faid receipt of exchequer fo much money out of the faid fund, duties hereby to be established as aforefaid, as fhall be fufficient to fatisfy and granted to discharge the faid principal fum of eight hundred thousand pounds, ceafe. and all intereft as aforefaid, and publication thereof in the manner to be directed by the faid act of this feffion of parliament, the faid rates and duties hereby impofed, fhall from thenceforth cease and determine, and be no longer paid or payable; and all the rules and regulations of this act, refpecting the faid additional rates and duties hereby impofed, fhall alfo from thenceforth cease and determine, except as to the recovery of any arrears of the faid rates or duties, which may at that time have accrued or grown due; or to any fine, penalty, or forfeiture which may have been then incurred,

CA P. II.

An act for granting to his Majefty additional duties upon malt,

Moft gracious Sovereign,

W

E, your Majefty's moft dutiful and loyal fubjects, the Preamble. commons of Great Britain, in parliament affembled, being defirous by the most easy and effectual ways and means to raife the neceffary fupplies for defraying your Majesty's publick expences, have freely and voluntarily refolved to give and grant unto your Majesty the several duties herein-after mentioned; and do most humbly befeech your Majefty that it may be enacted; and

lowing addi

tional duties

From Jan. 5, be it enacted by the King's most excellent majefty, by and with 1791, the fol- the advice and confent of the lord's fpiritual and temporal, and commons, in this prefent parliament affembled, and by the autho to be paid, viz. rity of the fame, That from and after the fifth day of January one thousand seven hundred and ninety-one, there shall be raised, levied, collected, paid, and fatisfied, unto and for the use of his Majefty, his heirs and fucceffors, for and upon all malt, the rates, duties, and malt impofitions herein-after mentioned; (that is to fay,)

For every For and upon every bufhel of malt which, at any time or times, bufhel of malt, fhall be made of barley, or any other corn or grain, within that made in Engpart of Great Britain called England, Wales, and the town of land, Wales, and Berwick Berwick upon Tweed, by any perfon or perfons whomfoever, upon Tweed, whether the fame fhall be or not be for fale, the fum of three3d. and pence, and fo proportionably for any greater or less quantity, to be paid by the maker or makers thereof refpectively, over and above all other rates, duties, and impofitions charged or chargeable thereupon, or that may be payable for the fame :

for every bufhel made

Id. 29.

And for and upon every bufhel of malt which, at any time or in Scotland, times, fhall be made of barley, or any other corn or grain, within that part of Great Britain called Scotland, by any perfon or perfons whomfoever, whether the fame fhall be or not be for fale, the fum of one penny halfpenny, and so proportionably for any greater or lefs quantity, to be paid by the maker or makers thereof refpec tively, over and above all other rates, duties, and impofitions charged or chargeable thereupon, or that may be payable for the fame: For every And for and upon every bufhel of malt which, at any time or bufhelbrought from Scotland times, fhall be brought from Scotland into England, Wales, or the into England, town of Berwick upon Tweed, the fum of one penny halfpenny, and &c. Id. 29. fo proportionably for any greater or lefs quantity, over and above over the duty the duty herein-before granted upon malt made in Scotland, and made in Scot- all other rates, duties, and impofitions, charged or chargeable thereupon, or that may be payable for the fame.

upon malt

land.

For every

II. And be it further enacted by the authority aforefaid, That bufhel of malt there fhall alfo be raifed, levied, collected, paid, and fatisfied in the poffef- unto and for the use of his Majefty, his heirs and fucceffors, for fion of any malfter, &c. and upon every bufhel of malt, whether ground or unground, on Jan. 5, made of barley or of any other corn or grain, belonging to any 1791, an ad- maltfter or maker of malt for fale, feller or retailer of malt, ditional duty brewer, diftiller, innkeeper, victualler, or vinegar maker, either land, &c. and in his, her, or their cuftody or poffeffion, or in the cuftody or of rd. 2q. in poffeffion of any other perfon or perfons whatever in truft for Scotland; to him, her, or them, or for his, her, or their ufe, benefit, or acbe paid at the times herein count, upon the faid fifth day of January one thousand seven specified. hundred and ninety-one, the fum of three-pence, in that part of Great Britain called England, Wales, and the town of Berwick upon Tweed; and the fum of one penny halfpenny in that part of Great Britain called Scotland; and fo proportionably for any greater or lefs quantity, to be paid by the perfon or perfons refpectively poffeffed of fuch malt, over and above all other rates,

duties,

duties, and impofitions, charged or chargeable thereupon, or that may be payable for the fame: provided always, That the faid additional duty, hereby directed to be impofed, raised, and fatisfied to his Majesty on the said malt which thall be in the poffeffion of any fuch perfons as are herein-before described, on the faid fifth day of January one thousand seven hundred and ninety-one, shall be collected and paid in manner following; (that is to fay), one. third part thereof on the fifth day of February one thousand fevent hundred and ninety-one; one third part thereof on the fifth day of March one thousand seven hundred and ninety-one; and the remaining one third part thereof on the fifth day of April one thoufand feven hundred and ninety-one.

III. And be it further enacted by the authority aforefaid, That Duties to be fuch of the duties, by this act impofed, as fhall arife in England, under the ma Wales, and the town of Berwick upon Tweed, fhall be under the the commifnagement of management of the commiffioners of excife in England for the fioners of extime being; and fuch thereof as fhall arife in Scotland, fhall be cife in England under the management of the commiffioners of excife in Scotland and Scotland for the time being. refpectively..

tracted for be

IV. And whereas feveral maltfters, who have fold or contracted for the fale of malt, may not have delivered the fame to the buyers thereof before the faid fifth day of January one thousand feven hundred and ninety-one, and it is reasonable that fuch buyer's fhould reimburse to the faid maltfters all fuch money as they fhall have paid for the duty charged thereon by virtue of this act; be it therefore enacted by the authority aforefaid, That in all Buyers of cafes where any perfon fhall have fold or contracted for the fale malt, conof any malt, and shall not have delivered the fame to the buyer fore Jan. 5, or person who fhall have contracted for the purchase thereof, be- 1791, and not fore the said fifth day of January one thousand seven hundred and delivered till ninety-one, every fuch fale and contract fhall, and is hereby de- after that day, clared to be as valid and effectual as if this act had not been made; ditional duty, to pay the adand the buyer or person who fhall have contracted for the pur- &c. chafe of any fuch malt, fhall, and is hereby required, at the time of the delivery thereof, to pay to the perfon who shall have fold or contracted for the fale of fuch malt (over and above the price agreed to be given for the fame) all fuch money as fhall have been charged for the duty thereon by virtue of this act.

V. And be it further enacted by the authority aforefaid, That Powers of all and every the powers, authorities, directions, rules, methods, 33 Geo. 2.c. 7. exemptions, deductions, bounties, penalties, and forfeitures, &c. to extend to this act, clauses, matters and things, which in and by an act made in the thirty-third year of the reign of his late majefty King George the Second, (intituled, An act for granting to his Majefty feveral duties upon malt; and for raising the fum of eight millions by way of annuities, and a lottery, to be charged on the faid duties; and to prevent the fraudulent obtaining of allowances in the gauging of corn making into malt; and for making forth duplicates of exchequer bills, tickets, certificates, receipts, annuity orders, and other orders, loft, burnt, or otherwise deftroyed); or as are contained in any other act or acts of parliament in the said act mentioned, or referred unto, or any of them,

are

From Jan. 5,

are provided, fettled, established, prefcribed, or directed, for managing, afcertaining, fecuring, raifing, collecting, levying, recovering, paying, allowing, repaying, adjufting, and fettling the duties thereby granted, or to the payment of rents payable in malt, or according to the price of malt, other than in fuch cafes for which other directions are prescribed by this act, or any other act or acts of parliament, fhall be exercifed, practifed, applied, ufed, and put in execution, in and for the managing, afcertaining, fecuring, raifing, collecting, levying, recovering, paying, allowing, repaying, adjudging, and fettling the feveral and refpective rates, duties, and impofitions by this act granted upon malt, as fully and effectually, to all intents and purposes, as if all and every the faid powers, authorities, directions, rules, methods, exemptions, deductions, bounties, penalties and forfeitures, claufes, matters, and things, were particularly repeated, and again enacted, in the body of this present act.

VI. And, for the better encouragement of common brewers and makers of beer or ale for fale, and to the end that no fuch brewer or maker of beer or ale may be under the neceffity to take any more in the price thereof, upon the retail of the fame, than according to the ufual rates and prices; be it enacted by the authority aforefaid, That, 1791, the fol- from and after the faid fifth day of January one thousand seven lowing addi- hundred and ninety-one, there fhall be paid and allowed out of tional allow- the monies to arife by the said duties on malt, to every common made to com- brewer, or other perfon or perfons who brew beer or ale, and mon brewers, fell or tap out the fame, publickly or privately, over and above all &c. viz. other allowances already given by any law now in force, the feveral and respective allowances herein mentioned; (that is to fay),

ances to be

To every fuch brewer, &c.

within the

bills of mortality, upon every barrel

of beer above fix fhillings, 8d;

and, without the bills of mortality, iod.

To every fuch brewer in England, &c. upon every

barrel of beer at or under fix fhillings, 2d.

In the bills of mortality, on

The fum of eight-pence upon every barrel of beer or ale above fix fhillings the barrel (exclufive of the duties of excife) brewed by the common brewer, or by any other person or persons who doth or fhall fell or tap out beer or ale, publickly or privately, within the cities of London and Westminster, or within the limits of the weekly bills of mortality, and returned by the gauger; and fo in proportion for any greater or less quantity:

The fum of ten-pence upon every barrel of beer or ale above fix fhillings the barrel (exclufive of the duties of excife) brewed by the common brewer, or by any other perfon or persons who doth or fhall fell or tap out beer or ale, publickly or privately, in England, Wales, or the town of Berwick upon Tweed, not within the faid cities of London and Weftminster, nor within the weekly bills of mortality, and returned by the gauger; and fo in proportion for any greater or less quantity:

The fum of two-pence upon every barrel of beer or ale of fix fhillings the barrel, or under, brewed by the common brewer, or any other person or perfons who doth or fhall fell or tap out beer, or ale, publickly or privately, throughout England, Wales, and the town of Berwick upon Tweed, and returned by the gauger; and fo in proportion for any greater or lefs quantity:

The fum of four-pence for every barrel of beer or ale above