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malt, the name and place of abode of the person or persons inti. tled to the allowance for or in respect of such malt, and whethe: he, the, or they is or are maltīters or makers of malt for sale, fel. lers or retailers of malt, brewers, distillers, innkeepers, victual. lers, or vinegar-makers, and the amount of the allowance for or

in respect of such malt. Malt so XII. Provided always nevertheless, That in case any such mak brought from shall have been brought by water from any port or place in that England, and part of Great Britain called Scotland, into any port or place in not arriving that part of Great Britain called England, the dominion of Wales

, till after or town of Berwick upon Tweed, and shall not have arrived at such April 5, 1792, last mentioned port or place till after the said fifth day of April the additional one thousand seven hundred and ninety-two, the additional duty duty, &c.

imposed by the said act, upon the bringing such malt into such lat mentioned port or place, thall not be charged or payable, nor shall any greater allowance be made or granted in respect thereof, than is hereby directed to be made and granted for malt in that part of

of Great Britain called Scotland. No certificate XIII. Provided also, That no such certificate as last mentioned as last men- fall be delivered, unless the master, or other person having or taktioned to being the charge or command of such fhip, barge, or other vessel, granted, unless the master

shall make oath before any of the commissioners of excise, or the make oath person appointed by the commissioners of excise, or the major part that the malt of them, for that purpose, or before the proper collector or superis the same

visor of excise (which oath the said commissioners and the person tioned in the appointed by them, and the collectors and supervisors of excife

, tranfire, &c. are respectively hereby authorised and impowered to adminifter

that such malt is the same malt as is mentioned in the transire o certificate then produced, and that no allowance has been obtaine! or demanded for any part of the same, by virtue of this act since the fame was shipped or put on board the ship, barge, or other vefiel,

in which the same was so transported or removed. and such

XIV. Provided also, That all such malt which shall be so hipmalt to be ped, put on board and transported as aforesaid, and which the!! kept separate not arrive at the place to which the fame is consigned, or where till April 6,

the same is to be landed, till after the officer or officers of excise 1792.

shall have taken an account and ascertained the quantity of dry unground malt in the stock, custody or poffeffion of the maltster or maker of malt for sale, 'seller or retailer of malt, brewer, distiller, innkeeper, victualler, or vinegar-maker, to whom such malt thall be consigned or delivered, and before the sixth day of April on thousand seven hundred and ninety-two, shall be kept separate and apart from all other malt, till the said fixth day of April one thou

fand feven hundred and ninety-two. Penalty on re- XV. And be it further enacted by the authority aforesaid, That moving to any in case any malt, which shall be shipped or put on board any ship, landing at any barge, or other veffel, according to the directions of this act, and for other place which such tranfire or certificate as aforesaid shall have been than where

granted, shall be uníhipped and put on board any other ship, barge, consigned, malt shipt to boat, or other vetiel, or landed at any other port or place than that be carried to which the fame thall be consigned, or where the fame is, in coastwise,

such

as men.

such tranfire or certificate, expressed to be intended to be landed (except in case of distress or other unavoidable accident or necellity, of which the master, or other person having or taking the charge or command of such thip, barge, or other vessel, ihall give immediate notice to the nearest officer of excise), that then not only all the malt which shall be so unthipped or landed thall be forfeited, but the master or other person having or taking the charge or command of any such ship, barge, or other vefiel, and also the person or persons concerned in the unthipping or landing of such malt as aforesaid, shall forfeit and lose the sum of fifty pounds.

XVI. And be it further enacted by the authority aforesaid, Penalty on That in case the master, or other person having or taking the masters negcharge or command of any ship, barge, or other vessel, in or on deliver tran.

lecting duly to board of which any malt, for which such tranfire or certificate fires. as aforesaid thall have been granted, shall have been shipped, shall neglect or refuse to deliver such tranfire or certificate to the officer of excise within twelve hours (or sooner if demanded) after the arrival of such ship, barge or other veffel, at the port or place to which such malt shall be consigned, or where the same is, in such tranfire or certificate, expressed to be intended to be landed, that then, and in every such case, such master, or other person having or taking the charge or command of any fuch ship, barge, or other vessel, shall forfeit and lose the sum of twenty pounds, and no allowance shall be made for such malt.

XVII. And be it further enacted by the authority aforesaid, Persons counThat if any person or persons shall counterfeit or forge, or cause terfeiting cere to be counterfeited or forged, any certificate by this act requir- tificates, &c.

to fortcit soola ed or directed, or shall knowingly or willingly give any falie or untrue certificate, or shall fraudulently alter or erase, or cause to be fraudulently altered or erased, any certificate granted by any officer or officers of excise, or shall make use of any certificate knowing the same to be forged, counterfeited, false, untrue, altered, or erased; every such person or persons thall, for each and every such offence, forfeit and pay the sum of five hundred pounds.

XVIII. And be it further enacted by the authority aforesaid, That Certificates to any such certificate given by any officer or officers of excise for any other four

be produced allowance to be made' or granted by virtue of this act as aforesaid, be- months and ing produced by luch maltster or maker of malt for sale, seller or re- before fix tailer of malt, brewer, distiller, innkeeper, victualler, or vinegar- months from maker, or his, her, or their agent or agents, to the commissioners of the time of

their being excise, or to the person appointed by the n, or the major part of them, granted; and to receive the same, for such malt as ihall be taken an account of oath made to under or by virtue of this act, within the limits of the chief office the particu. of excise in London, or to the collector of excise of the collection lars herein in which any such certificate shall be granted for such malt, as Thall

specified. be taken an account of under and by virtue of this act, out of the said limits, at any time after the expiration of four months, and before the expiration of fix months, from the time of the granting thereof, and oath having been made by such malttter and maker of malt for sale, seller or retailer of malt, brewer, distiller, innkeeper, victualler, or yinegar-maker, before any of the said commißioners of excise, or

the

the person appointed by the said commiffioners of excise, or the major part of them,

for that purpose, or before such collector, or before the supervisor of excise of the division or district in which any fuch malt shall have been taken an account of, and the quantity thered ascertained according to the directions of this act, (which oath the faid commissioners and person appointed by them, and the collectors and supervisors of excise, are respectively hereby authorises and impowered to administer), that he, she, or they has or have no reason to believe, but that the proper duties have been paid 0: charged for and in respect of the malt speci ied in such certificate, and that the said malt or any part thereof, hath not been taken an account of for the purpose of obtaining the allowance granted by this act in any place or places, save and except in the stock, cui tody, or poffeffion of the person or persons making the said oath, and claiming the allowance for or in respect of such malt, and that the said malt was the property of the said person or persons, or was bela by him, her, or them as the property, or for the use of some othe: maltīter or maker of malt for sale, seller or retailer of malt, brewer, distiller, innkeeper, victualler, or vinegar-maker; and that all the malt which was actually in operation at the time when the office or officers of excise took an account of the dry unground malt in the stock, cuftody, or poffeffion of such maltster or maker of malt for fake, and which in order to exempt the same from the said duty imposed by the said act, made in the thirty-first year of his present Majesty's

reign, is by this act required to be kept separate and apart from Allowances to all other corn, grain, or malt, hath been so kept, the said commií. be paid out fioners of excise, or the major part of them, or such collector as of money in aforesaid, being satisfied of the truth of such oath, shall forthwitt, repealed

out of the money in their hands respectively, on account of the duties,

duties hereby repealed, if they , respectively shall have sufficien: money on such account, pay to the maltster or maker of malt fer fale, feller or retailer of malt, brewer, distiller, innkeeper, vietu. aller, or vinegar-maker, or to his, her, or their agent or agents entitled to the same, the allowance specified in such certificate; and if the said commissioners or collectors respectively thall na have sufficient money on such account in their respective hands

for the purpose aforesaid, the said commissioners or collectors reor out of any spectively shall pay the said allowance out of any money in their money arising respective hands, arising from the duties iinposed on malt by an from the duty act made in the twenty-seventh year of the reign of his present malt, 27 Geo. majesty, intituled, An act for repealing the several duties of cufteta 3. C. 13.

and excise, and granting other duties in lieu thereof, and for applying the faid duties, together with the other duties composing the publick revenue; for permitting the importation of certain goods, wares, and merebardise, the produce or manufacture of the European dominions of th: French king, into this kingdom; and for applying certain unclaim. monies, remaining in the exchequer for the payment of annuities on lives,

to the reduction of the national debt. How penalties

XIX. And be it further enacted by the authority aforesaid, may be sued for, and how That all fines, penalties, and forfeitures, imposed or created by to be applied. this act, thall be sued for, recovered, levied or mitigated, by fuch

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ways, means or methods, as any fine, penalty or forfeiture may be sued for, recovered, levied or mitigated, 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, or in the court of exchequer in Scotland respectively; and that one moiety of every such fine, penalty or forfeiture shall be to his Majesty, his heirs and fuc. cessors, and the other moiety to him, her, or them, who shall inform, discover, or fue for the fame.

XX. And be it further enacted by the authority aforesaid, That all laws reall and every the powers, directions, rules, penalties, forfeitures, lating to the clauses, matters and things, which in and by an act' made in the excite to ex

tend to this twelfth year of the reign of King Charles the Second, intituled, An

act. alt for taking away the court of wards and liveries, and tenures in capite, and by knights service, and purveyance, and for settling a revenue upon his Majesty in lieu thereof, or by any other law now in force relating to his Majesty's revenue of excise, are provided and established, ihall be practised, used, and put in execution in and for the purposes of this act, as fully and effectually, to all intents and purposes, as if all and every the said powers, rules, directions, penalties, forfeitures, clauses, matters and things, were particularly repeated and re-enacted in this present act.

XXI. And be it further enacted by the authority aforesaid, Persons taking That any person or persons who shall be convicted of wilfully talle oaths, taking a false oath in any of the cases in which an oath is required liable to the to be taken by this act, shall be liable to the pains and penalties to penalties for which persons are liable to for wilful and corrupt perjury.

perjury. CA P. VII. An act for repealing a certain part of the duty upon all candles (except

wax and spermaceti candles.) HEREAS by an act, made in the twenty-seventh year of the Preamble. the several duties of customs and excise, and granting other recited. duties in lieu thereof, and for applying the said duties, together with the other duties composing the publick revenue; for permitting the importation of certain goods, wares, and merchandise, the produce or manufacture 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, a certain duty of excise of one penny halfpenny is imposed for every pound weight ada virdupoise of candles of tallow, and other candles whatsoever (except wax and spermaceti candles), made in Great Britain, and a certain. drawback of excise is granted of one penny halfpenny for every pound weight advirdupoise of such candles (except as aforesaid) exported as merchandise to foreign parts: may it 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 From March assembled, and by the authority of the same, That, from and af- 25, 1792, 29. ter the twenty-fifth day of March one thousand seven hundred and per 15. on

candles of ninety-two, one halfpenny of the said duty and drawback respec- the duty im.

W ,

posed, and

1792, of the

tively for every pound weight advirdupoise of such candles, thall of the draw. be repealed, ceale, and determine; and that then and from thenceback allowed, by the recited forth the several powers and authorities given by any act or acts act to ceafe. of parliament, as far as relates to the levying, collecting, and

.

paying so much of the said duty and drawback, Thall cease and determine; save and except in all cases relating to the recovering or paying any arrears thereof respectively, which may at that time remain unpaid, or to any fine, penalty or forfeiture relating thereto respectively, which shall have been incurred at any time before or on the said twenty-fifth day of March one thousand seven hun

dred and ninety-two. 24. per lb. on II. And be it further enacted by the authority aforesaid, That candles to there shall be paid to every tallow chandler, or other seller of or be allowed for dealer in candles, in Great Britain, for every pound weight of ftock on March 26,

candles (except wax and spermaceticandles), as shall be in the stock, 2792. custody or possession of any such tallow chandler, or other seller of or

dealer in candles, on the twenty-fixth day of March one thousand seven hundred and ninety-two, for which the faid duties shall have

been paid or charged, an allowance of one halfpenny. But no such III. Provided always nevertheless, That no tallow chandler, or allowance to other feller of or dealer in candles, shall have or be entitled to any be made, un such allowance, unless he, the, or they shall, before the twentyless notice be given before fifth day of March one thousand feven hundred and ninety-two, March 25:

give or leave a notice and declaration in writing at the chief of

fice of excise in London, if such tallow chandler, or other reller of quantity, &c.

or dealer in candles, shall reside within the limits thereof, or to or with the proper officer of excise in other parts of Great Britain, exprelling his, her, or their name and place of abode, and the quantity of such candles which he, she, or they shall have in his her, or their stock, custody, and posseflion, and for which he, the, or they intend to claim the allowance given or granted by this act, and of the particular house, meltinghouse, workhouse, warehouse, storehouse, shop, room, or other place, where such candles for or in respect of which he, fhe, or they claim such allowance shall be kept or deposited, any thing herein-contained to the contrary

thereof in anywile notwithstanding. Exciseofficers, IV. And be it further enacted by the authority aforesaid, That it between five shall and may be lawful to and for all and every the officer and officers in the morning and seven of excise, at his and their free will and pleasure, at any time or times in the evening between the hours of five in the morning and seven in the evening, of March 26, of the said twenty-fixth day of Alarch one thousand seven hundred may lake an

and ninety-two, to enter and go into every house, storehouse, shop, account of ftock, and if room, workhouse, warchouse, or other place where any such canfound less than dles, for or in respect of which any such allowance ihall be claimcontained in ed, ihall be kept or deposited, and to take a true and particular the notice, the dealer'to account, and ascertain the exact quantity therecf; and if any offorfeit the ficer or officers of excise shall find a less quantity of such candles, allowance. than the quantity which such tallow chandler, or other feller of or

dealer in candles, shall have specified in fuch his, her, or their no. tice or declaration, every such tallow chandler, or other seller of or dealer in candles, thall forfeit and lose all right, title, and claim to any allowance which he, the, or they might otherwise have been

entitled

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