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CAP. V.
An act for granting an aid to his Majesty by a land tax, to be raised in

Great Britain, for the fervice of the year one thousan I feven hundred and
ninety-two.-45. in the pound in England, to raise 1,989,6731. 75. Iod. 19.
in Scotland, 47,9541. 15. 2d.—total 2,037,6271. gs. od. 19.

W

CA P. VI.
An act for repealing the duties upon malt, granted by an act made in

the thirty-first year of the reign of his present Majesty, intituled,
An act for granting to his Majelty additional duties upon malt.

HERE AS by an act, made in the thirty-first year of the reign Preamble.

of his present Majesty, (intituled, An act for granting to his 31 Geo. 3. c.a. Majesty additional duties upon malt,) certain additional duties were recited, imposed, upon malt, and certain allowances were directed to be paid and allowed, out of the monies to arise by the said duties, to every common brewer

other person or persons who brewed beer or ale, and sold or tapped out the same publickly or privately: may it therefore please 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, That, from and after and from April the fifth day of April one thousand seven hundred and ninety-two, 5, 1792, the

duties thereby the said duties shall cease and determine; save and except in all

impofed to cases relating to the recovering of any arrears thereof respectively cease. which may at that time remain unpaid, or to any fine, penalty or forfeiture, fines, penalties, or forfeitures relating thereto respectively, which shall have been incurred at any time before or on the said fifth day of April one thousand seven hundred and ninetytwo.

II. And be it further enacted by the authority aforesaid, That Allowances the faid allowances shall cease and determine, and be no longer paid granted by re

cited act not or payable to any common brewer, or other person or persons who

to be paid for shall brew beer or ale, and sell or tap out the fame publickly or beer begun to privately, for or in respect of any beer or ale whatsoever which be brewed af. shall be begun to be brewed after the first day of April one thou- ter April 1, fand seven hundred and ninety-two.

1792. III. And be it further enacted by the authority aforesaid, That For dry unthere shall be paid to every malester, or maker of malt for sale, ground malt feller or retailer of malt, brewer, diftisler, innkeeper, victualler, or in fock be:

tween April 1, vinegar maker, for such malt as shall be in the stock, custody, or and April 6, possession, of such person or persons, for all dry unground malt, 1792, an alwhich he, she, or they shall produce to the sight of the officer or lowance to be officers of excise, and which shall be taken an account of, and the quantity thereof ascertained by such officer or officers in manner herein-after mentioned, between the first day of April one thousand seven hundred and ninety-two, and the sixth day of April one thousand seven hundred and ninety-two, and for which the said duties shall have been charged or paid, the several al. lowances and sums of money following; that is say,

For

made, viz.

Hh 3

3d. per bushel

For every bushel of such dry unground malt, in that part of in England, Great Britain called England, Wales, and the town of Berwick upor and

Tweed, the sum of three-pence; d. 29. in

And for every bushel of such dry unground malt, in that part Scotland. of Great Britain called Scotland, the sum of one penny halfpenny. No person to

IV. And be it further enacted by the authority aforesaid, That no be intitled to maltters or makers of malt for sale, sellers or retailers of malt, the said allowance unless

brewers, distillers, innkeepers, victuallers, or vinegar-makers, shall he complies

have, or be intitled to any such allowance, unless he, the, or they with the regu- fhall respectively give notice in writing, two days previous to the lelations herein cond day of Aprilone thousand seven hundred and ninety-two, to the specified.

proper officer of excise of his, her, or their name and place of abode, and also of the particular house, outhouse, barn, or other place where any dry unground malt, for or in respect of which he, The, or they intends or intend to claim any such allowance, thall be kept, laid, or deposited, and unless he, she, or they shall also, before the said second day of April one thousand seven hundred and ninety-two, place all such malt, for or in respect of which he, the, or they intends or intend to claim any such allowance as shall then be actually dried and finished into such form as shall enable the officer or officers of excise conveniently to guage, take an account of and ascertain the quantity thereof; and in case any corn or grain which shall be in operation for the making thereof into malt, upon any of those respective days before mentioned, shall be actually dried, finished, and made into malt by any maltīter, or maker of male for sale, before the time when the offi. cer or officers of excise shall take an account of the dry unground malt in the stock, custody, or possession of such maltster or maker of malt, or in case any dry unground malt shall be brought by water under the regulations in this act contained, and shall be delivered into the stock of any such maltster, or maker of malt for sale, feller or retailer of malt, brewer, distiller, innkeeper, victualler, or vinegar-maker, before the officer or officers Thall have taken such account thereof as aforesaid, then and in every such case, no such maitsters or makers of malt for sale, sellers or retailers of malt, brewers, distillers, innkeepers, victuallers, or vinegar-makers, shall have or be intitled to any such allowance in respect of such malt, unless he, îne or they shall give previous notice in writing by the space of twelve hours to the proper officer of excise of his, her, or their intention to claim such allowance in respect of such malt, and of the place where such malt shall be kept or deposited, and shall place all such malt into the like form, so that the officer or officers of excise may conveniently take such account thereof, as is by this act di

rected. The position V. And be it further enacted by the authority aforesaid, That of malt placed after any malt, for or in respect of which any such allowance may agreeable to this act, not

be claimed, shall have been placed in such form as is directed by to be altered this act, no maltiter or maker of malt for sale, feller or retailer of before April 6, mait or beer, or distiller, innkceper, victualler, or vinegar-maker,

thall

1

Thall, on any pretence whatever, alter the position thereof, until after 1992, on pethe fifth day of April one thousand seven hundred and ninety-two;

nalty of sol.

and if remove and that no maltfter or maker of malt for fale, seller or retailer

ed before that of malt, brewer, distiller, innkeeper, victualler, or vinegar-maker, day all claim Thall remove, carry, or send away, or cause or procure to be re- to an allowmoved, carried, or sent away, any such malt from the house, out- ance forfeit

ed; house, barn, or other place in which the same snall have been so guaged, or an account taken thereof, before the fixth day of April one thousand seven hundred and ninety-two; and if any such maltster or maker of malt for sale, seller or retailer of malt, brewer, distiller, innkeeper, victualler, or vinegar-inaker, shall, contrary to the directions of this act, alter the position of any such malt, for or in respect of which he, she, or they shall claiin any such allowance, the person or persons fo offending fhall, for each and every such offence, forfeit the sum of fifty pounds; and if any maltster or maker of malt for sale, seller or retailer of malt, brewer, distiller, innkeeper, victualler, or vinegar-maker, shall remove, carry, or send away, or cause or procure to be removed, carried, or sent away, any such malt, before the said fixth day of April one thousand seven hundred and ninety-two, contrary to the directions of this act, he, she, or they shall forfeit all right, title, or claim, to any allowance which he, the, or they might otherwise have been intitled to under or by virtue of this act, for or in reļpect of such malt so removed, carried, or fent away.

VI. Provided always nevertheless, That all brewers, distillers, but on giving innkeepers, victuallers, and vinegar-makers, who shall give to the notice as officer or officers of excise, under whose survey he, the, or they feribed, any Thall then be, previous notice in writing, by the space of twenty- quantity four hours of his, her, or their intention to make use of any such thereof may malt, so that the officer may attend and take an account, and af- be ulcd. certain the true quantity thereof, specifying the quantity so intended to be used, mall be at liberty to make use of such quantity of his, her, or their malt, for or in respect of which he, ihe, or they fhall claim any such allowance, without being liable to forfeit his, her, or their right, title, or claim to such allowance, for or in respect thereof, any thing herein-before contained to the contrary in anywise notwithstanding, so that the residue of such malt shall be left and placed in such forin and position as to enable the officer or officers of excise to guage, take account and ascertain the quantity thereof, in the manner herein-before directed.

VII.' And be it further enacted by the authority aforesaid, That Between April it shall and may be lawful to and for all and every the officer and of- 1, and April 6, ficers of excise at his and their free will and pleasure, at any time or others may, times, in the day time, between the first day of April one thousand in the day feven hundred and ninety-two, and the fixth day of April one thou- time, entér feven hundred and ninety-two, to enter and go into every house, any place outhouse, barn, or other place respectively, where any such malt is demalt, for or in respect of which any such allowance shall be polited. claimed, shall be put, laid, or deposited, and to take a true and particular account, and ascertain the exact quantity thereof, by guage or measurement; and if any person or persons whatsoever Penalty on

Ihall perfons ob.

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ftru&ing offi. shall prevent or hinder any officer or officers of excise from enterexecution of ing

or going into any such house, outhouse, barn or other place, or their duty.

from taking such account, or ascertaining the quantity of such malt as aforesaid, or shall make use of or practise, or cause to be made use of or practised, any act, contrivance, or device what. ever, whereby the officer or officers of excise may be obstructed in guaging, taking an account of, or ascertaining the true quantity of such malt, or whereby his Majesty may be defrauded, or fall obstruct or hinder any such officer or officers in the taking of such account, and ascertaining the quantity of any such malt as aforesaid, or in the execution of any of the powers or authorities to such officer or officers given or granted by this act, the person or persons so offending Thall

, for each and every such of. fence, forfeit the sum of one hundred pounds; and shall likewise forfeit all right and title to any allowance which he, the, or they might otherwise have been entitled to under or by virtue of this act.

VIII. And be it further enacted by the authority aforesaid, Duty under 'That the duty imposed by the said act shall not be paid or paythe recited act not pay.

able for or in respect of any corn or grain actually in operation able for corn for the making thereof into malt, by any malister or maker of in operation malt for sale, at the time when the officer or officers of excise when the ac- shall take an account of the dry unground malt in the stock, count of un. ground malt

custody, or posseflion of such maltster or maker of malt for sale, is taken, if

under or by virtue of this act; provided every part of such corn or kept separate grain, which shall be actually dried, finished, and made into malt till April 6, by such maltster or maker of malt for sale, after such officer or

officers shall have taken such account as aforesaid, and before the said fixth day of April one thousand seven hundred and ninety-two, shall be kept separate and apart from all other corn, grain, or malt, until the said fixt day of April one thousand seven hundred and ninety-two, and that it be produced to the light of the proper officer or officers of excise, in order that he or they may take an account, and ascertain the true quantity thereof, whenever such officer or officers shall think fit fo to do before the said fixth day of April one thousand seven hundred and ninety-two; and that no

allowance be claimed or made by virtue of this act in respect thereof. Officer to give IX. And be it further enacted by the authority aforesaid, That a certificate of the amount

the officer and officers of excise, or some or one of them, who of the allow. shall have taken such account as aforesaid, shall, with all convenient ance, &c. to speed after such account shall be taken, and the quantity of fuch the persons malt ascertained as aforesaid, give to every maltster and maker of entitled there malt for sale, feller or retailer of malt, brewer, distiller, innto.

keeper, victualler, or vinegar-maker, intitled to the allowance for
or in respect of such malt, without fee or reward, a certificate
expressing the true quantity of such malt, and the amount of the
allowance for such malt, and specifying the name and place of abode
of the person or persons entitled thereto, and whether he, the, or
they is or are maltsters or makers of malt for sale, sellers or retailers
of malt, brewers, distillers, innkeepers, victuallers, or vinegar-
makers respectively.
X. And be it further enacted by the authority aforesaid, 'That if

any

1792, &c.

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any maltīter or maker of malt for sale, who, within twenty days Within 20 next preceding the second day of April one thousand seven hundred days precedand ninety-two, shall have occasion to ship, or put on board

ing April, 2, any 1792,

notice ship, barge, or other vessel, any malt which hath been charged with of thipping the additional duty imposed by the said act, for the purpose of tranf- malt intended porting or conveying the same by water, from one part of this to be carried kingdom to another, thall give forty-eight hours notice in writ- be given to ing to the proper officer of excise, of his, her, or their intention the proper to fhip or put any such malt on board any such ship, barge, or officer, who other vessel for the purpose aforesaid, so that such officer may at

is to give a tend and take an account of such malt, expressing in such notice the quantity

certificate of the quantity of such malt so intended to be shipped or put on board, to the matter, and the ship, barge, or other vessel, in which the same is intended to &c. be shipped or put on board, and also the name of the master, or other person, having or taking the charge or cominand of such ship, barge, or other vessel, and likewise the name or names of the person or persons to whom, and of the place or port to which such malt is configned, or where the fame is intended to be landed, then such officer or officers of excise shall, and is and are hereby required, on being satisfied that the malt specified in such notice is really and truly shipped or put on board such thip, barge, or other vessel, to give, without fee or reward, a transire or certificate specifying the quantity of malt so shipped or put on board, the time when, and the place at which the same was so shipped or put on board, and the names and places of abode of the person or persons from whom, and of the person or persons to whom the same is consigned; and the place at which the same is intended to be landed; Masters, on and the master, or other person having or taking the charge or com- arrival at the mand of such ship, barge, or other vessel, is hereby directed and re- port of conquired within twelve hours (or sooner if demanded) after the arrival fignment, to of fuch ship, barge, or other veslel, at the port or place to which such tranfire to malt is configned, or where the same is intended to be landed, to the officer of deliver such tranfire or certificate to the proper officer of excise. excise.

XI. And be it further enacted by the authority aforesaid, That if malt so if any thip, barge, or other vefiel, having on board any such malt, carried thall for or in respect whereof any such transire or certificate shall have not arrive been granted, shall not arrive at the port or place to which fuch malt till after the Thall be configned, or where the faine is, in such tranfire or certificate, have taken exprefled to be intended to be landed, till after the proper oficer or of- an account ficers of excise shall have taken an account of the dry unground malt of the conin the stock, custody, or posseflion of the person or perions relpec- be shall give tively to whom such malt is consigned, that then and in fuch cale a certificate it shall and may be lawful to and for the proper officer or officers of the quan: of excise, upon due notice from the master, or other person hav- tity, and of the ing or taking the charge or command of such ship, barge, or other party entitled vellel, and upon the delivery of such tranfire or certificate as afore- ance, &c. said, to attend, guage, or measure and ascertain the exact quantity of all such malt; and thereupon such officer or officers of excise thall, with all convenient speed, and without fee or reward, grant and give to the person or persons to whom such malt shall be consigned, a certificate or certificates expressing the true quantity of such

malt,

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