Spirit of Wine. direct the same to be designated had been substituted in this Act for and in lieu of the Term Methylated Spirit. authorized to make Methylated Spirit to pay for a Li. cence for that III. Every Person who shall be authorized by the Commis- Persons (other sioners of Inland Revenue to make or mix Methylated Spirit than Distillers (other than a Distiller or Rectifier of Spirits) shall take out a or Rectifiers) Licence for that Purpose, and shall pay the Sum of Ten Pounds and Ten Shillings for the Duty thereon; and such Licence and Payment of Duty thereon shall be renewed annually on the First Day of October in every Year, so long as such Person shall continue to be authorized as aforesaid to make or mix Methylated Purpose. Spirit; and every such Licence shall be granted and renewed in like Manner as other Excise Licences are granted and renewed, and under and subject to the Provisions and Regulations of the Act passed in the Sixth Year of the Reign of King George the Fourth, Chapter Eighty-one. Removal of IV. The mixing of Spirit of Wine with Wood Naphtha or Places of mixMethylic Alcohol or any such Article or Substance as aforesaid ing to be apshall be made only in such Warehouses, Buildings, and Rooms as proved and enthe said Commissioners shall from Time to Time approve, and of tered, and which the Distiller or Rectifier or Person specially licensed as Articles for aforesaid, proposing to make such Mixture, shall specially make mixing, &c. to Entry for that Purpose with the proper Officer of Excise; and be made under the Removal of such Spirit of Wine, and of any such Article or Regulations of Commissioners. Substance as aforesaid, to any such entered Place of mixing, and the Time and Mode of mixing the same, and the Sale, Delivery, and Removal of the Methylated Spirit therefrom, shall be under and subject to such Rules, Regulations, and Restrictions, and with and under such Securities, as the said Commissioners may from Time to Time make, direct, or require in that Behalf. V. All Wood Naphtha or Methylic Alcohol, or other such Wood Naphtha, Article or Substance as aforesaid, to be mixed with such Spirit &c. to be inof Wine, shall before the mixing thereof be examined by and spected by Offisubject to the Approval of an Officer of Excise appointed in that cer before mixing, &c. Behalf; and it shall be lawful for the Commissioners of Inland Revenue, if they shall think fit, to provide the Wood Naphtha, Methylic Alcohol, or other such Article or Substance, as aforesaid, for and at the Expense of the Person proposing to make such Mixture. &c. for mixing and storing Methylated Spirit. VI. It shall be lawful for the Commissioners of Inland Revenue, Commissioners if they shall think fit, to provide Warehouses for the making, may provide mixing, and storing of Methylated Spirit, and also to provide Warehouses, Workmen requisite in that Behalf, and to charge in respect of all Methylated Spirit made, mixed, or stored in any such Warehouse the Rate of One Penny per Gallon per Month, and the like Rate for any fractional Part of a Month, as a Compensation for Warehouse Rent and such Labour as aforesaid. VII. The proper Officer of Excise shall keep a Stock Account, A Stock Acby way of Debtor and Creditor, of all Methylated Spirit made count to be kept by every Maker of such Spirit, and shall in such Account debit of Methylated Spirit in the the Stock with the Quantity of such Spirit from Time to Time Possession of made or added thereto, and shall credit the same with the Quantity every Maker. I 3 from Excess of Stock to be forfeited, and Deficiency to be charged with Duty. Methylated Spirit to be delivered only from an entered Place and with Permit. Penalty of 50%. and Forfeiture, of the Spirit. Persons to be authorized by the Commissioners to re ceive Duty-free Methylated Spirit for Use in the Arts or Manufactures. Spirit of Wine. from Time to Time duly and legally sent out therefrom; and in the keeping and taking of every such Account all such Methylated Spirit shall be calculated to Proof Gallons and Fractions thereof, and for this Purpose the Strength of such Methylated Spirit as indicated by Sykes's Hydrometer shall be deemed to be the true Strength thereof; and if at any Time the Quantity of Methylated Spirit found in the Stock or Possession of any such Maker shall exceed by a greater Rate than One per Centum the Quantity thereof which by the Stock Account so kept by such Officer ought to be in the Stock or Possession of such Maker, computing such Rate of One per Centum on the Quantity of Methylated Spirit formed by the Balance left on the last Stock-taking and the Quantity thereof since made and duly added to such Stock, all such excess Quantity of Methylated Spirit shall be forfeited, and may be seized by any Officer of Excise; and if at any Time the Quantity of Methylated Spirit found in the Stock or Possession of any such Maker shall be deficient by a greater Rate than Two per Centum, calculated as aforesaid, of the Quantity thereof which by such Stock Account ought to be in the Stock or Possession of such Maker, he shall be charged with and shall pay for all such deficient Quantity the Rate of Duty chargeable upon Spirits distilled in that Part of the United Kingdom where such Stock shall be kept. VIII. No Methylated Spirit shall be sold, sent out, or delivered from any Place other than a Warehouse, Building, or Store-room approved and duly entered as aforesaid for the mixing or storing of such Spirit, or otherwise than in Vessels containing not less than Ten Gallons, each distinctly labelled with the Words "Methylated Spirit," and accompanied by a proper Permit or other such Document as the said Commissioners may order or direct to be used to accompany such Spirit on the Removal thereof; and if any Person shall unlawfully or improperly sell, send out, deliver, or remove any Methylated Spirit, contrary to any of the Provisions of this Act, or the Regulations of the said Commissioners to be made in this Behalf, he shall forfeit the Sum of Fifty Pounds, and such Methylated Spirit shall be forfeited, and may be scized by any Officer of Excise. IX. The Commissioners of Inland Revenue shall, by themselves or their Officers, license or authorize such Persons as the said Commissioners shall think fit to receive Methylated Spirit Dutyfree, to be used in the several Branches of the Arts or Manufactures carried on by them respectively, and shall provide and deliver to such Persons Forms of Requisition to be used by them in procuring Methylated Spirit from the Makers thereof, and Counterfoils of such Requisitions to be filled up and retained by such licensed or authorized Persons for the Inspection of the Officers of Excise; and every such Requisition shall be accompanied by a Certificate signed by an Officer of Excise to be authorized by the said Commissioners in that Behalf, certifying that the Applicant is a Person so licensed or authorized as aforesaid; and no Methylated Spirit shall be sold or delivered to any Person except upon his delivering to the Maker thereof a Requisi Spirit of Wine. tion for the same in such Form as shall be supplied to him for that Purpose, together with such Certificate as aforesaid. rized to receive Duty-free Methylated Spirit to give Security for the proper Use of Manufactures. X. Every Person who may be licensed or authorized as aforesaid Persons authoto receive Duty-free Methylated Spirit under the Provisions of this Act shall enter into a Bond to Her Majesty, with Sureties to the Satisfaction of the Commissioners of Inland Revenue, and in such Sum and with a Condition in such Form as they shall think fit, as a Security that such licensed or authorized Person will use such Methylated Spirit wholly in the Art or Manufacture specified it in their in such Condition which such Person carries on, and that he will not use the same or any Portion of it for any other Purpose, or sell or dispose of it in any other Manner, and further, that such licensed or authorized Person will with respect to all such Methylated Spirit observe, comply with, and fulfil all the Provisions, Terms, and Conditions of this Act, and the Rules and Regulations which the said Commissioners shall make and issue under the Authority hereof. Certificates to XI. All Permits, Certificates, Forms of Requisition, and other Enactments in Documents to be used under the Provisions of this Act shall be former Acts as provided in the Manner directed by the Act passed in the Session to Permits and of Parliament holden in the Second and Third Years of the Reign be applied to of His late Majesty King William the Fourth, Chapter Sixteen, Permits, Certias to Permits, and by the Act passed in the Session of Parlia- ficates, &c. unment holden in the Eleventh and Twelfth Years of Her present der this Act. Majesty's Reign, Chapter One hundred and twenty-one, as to Certificates, Forms of Requisition, and other such Documents as aforesaid; and all Clauses, Regulations, Pains, Penalties, and Forfeitures contained in or enacted by the said several Acts in relation to Permits and Certificates respectively shall be applied and enforced with respect to the Permits, Certificates, Forms of Requisition, and other Documents to be used under the Provisions of this Act, for the Purpose of preventing, detecting, and punishing all Frauds, Forgeries and other Offences committed in relation to such last-mentioned Permits and Certificates, and to such Forms of Requisition and other Documents respectively, and for all other Purposes incident to the Use thereof. XII. Every Person so licensed or authorized as aforesaid to Persons orderreceive Methylated Spirit shall, on ordering the same from the ing Methylated Maker thereof, correctly fill up the Form of Requisition with the Spirit to fill up Requisition and proper Quantity to be ordered and other Particulars which may Counterfoil, and be required by any Regulation of the said Commissioners to be produce the latinserted in such Requisition; and he shall also correctly fill up ter to Officer the Counterfoil of such Requisition with all such Particulars as when required. aforesaid, and retain such Counterfoil, and produce and deliver the same to any Officer of Excise who may require to inspect the same, under the Penalty of Fifty Pounds for any Neglect, Omission, or Refusal in respect of any Matter or Thing in this Clause enjoined or required to be done. XIII. It shall be lawful for any Officer of Excise, in the Day- Officers of Extime, to enter and inspect the Premises where Methylated Spirit cise may enter I 4 is Premises where Methylated Spirit is used, and inspect and take Samples. Commissioners may revoke Authority to make or use Methylated Spirit, &c. Makers not to supply Methylated Spirit to Persons whose Authority to use the same is revoked. an unauthorized Person, or in unentered an Place, forfeited, and Penalty incurred. Spirit of Wine. is or may be used by any Person licensed or authorized as aforesaid to use the same; and it shall also be lawful for any such Officer to inspect, examine, and take Samples from all such Methylated Spirit as he may there find, paying a reasonable Compensation for such Samples; and if any Person shall refuse to allow such Officer to enter any such Premises, or to make such Inspection or Examination, or to take any such Sample as aforesaid, such Person so refusing shall forfeit the Sum of Fifty Pounds. XIV. Provided always, That it shall be lawful for the Commissioners of Inland Revenue, if they shall think fit, at any Time, to revoke their Licence or Authority granted to any Person to make or to receive or use Duty-free Methylated Spirit, under the Provisions of this Act, and also to revoke their Approval of any Warehouse, Building, or Room as a Place for mixing, making, or storing any such Spirit. XV. Provided always, That no Maker of Methylated Spirit shall sell, supply, or deliver any such Spirit to any Person respecting whom Notice in Writing shall have been given to such Maker by any Supervisor or other Superior Officer of Excise, that the Licence or Authority granted to such Person to receive or use Methylated Spirit has been revoked, or that such Person is otherwise disqualified to receive or use such Spirit, notwithstanding that such Person may produce and deliver to such Maker of Methylated Spirit a proper Form of Requisition for such Spirit, accompanied by such Certificate as herein-before mentioned; and if any Maker of Methylated Spirit shall sell, supply, or deliver any such Spirit to or for the Use of any Person respecting whom he shall have received any such Notice as aforesaid, such Maker shall be charged with and shall pay for and upon such Spirit the Rate of Duty chargeable upon Spirits distilled in that Part of the United Kingdom where he shall make Methylated Spirit. Methylated XVI. No Person, other than a Distiller or Rectifier or licensed Spirit in the Person authorized respectively to make Methylated Spirit, or a Possession of Person licensed or authorized, under the Provisions of this Act, to receive and use Methylated Spirit, shall have any such Spirit in his Possession; and if any Methylated Spirit shall be found in the Possession of any Distiller or Rectifier or Person licensed to make such Spirit, otherwise than in a Room or Place duly entered for making, mixing, or storing such Spirit, or if any Methylated Spirit shall be found in the Possession of any Person not licensed or authorized as aforesaid, except on the Removal thereof, accompanied by a proper Permit or Certificate in that Behalf, all such Methylated Spirit so found as aforesaid shall be forfeited, and may be seized by any Officer of Excise, and the Person in whose Possession the same shall be found shall forfeit the Sum of One hundred Pounds. Commencement of Act. XVII. This Act shall commence and take effect on the First Day of October One thousand eight hundred and fifty-five. CAP. An Act to facilitate Grants of Lands and Tenements for the WHEREAS many Congregations of Persons not belonging to the Established Church in Ireland have been and are in many Cases prevented from erecting suitable Buildings for Religious Worship, and for the Residence of their Clergymen, Ministers, and Pastors, and Schoolhouses for the Education of their Children, and from providing suitable Burial Grounds, by the Difficulty of obtaining Leases of Land of sufficient Duration for such Purposes, and in many Cases have been obliged to use for the Purposes aforesaid Lands granted or demised for Terms of short or uncertain Duration, and it is expedient that Tenants for Life and other Persons having limited Interests in Lands should be enabled for the Purposes aforesaid to make Grants or Leases for any Period not exceeding the Estate or Interest out of which such limited Interest is created, and to accept Surrenders of and convert into Leases for such extended Period any 'Leases of short or uncertain Duration already made for such Purposes or any of them: Be it therefore enacted by the Queen'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, as follows: I. In the Construction of this Act the Words "Grantor" or Interpretation "Lessor" shall extend to a Body Politic, Corporate, or Collegiate, of Terms. making Grants or Leases: The Word "Lessee" shall include the personal Representatives of any Lessee and his lawful Assigns: The Word "Person" shall include any Body Politic, Corporate, or Collegiate : The Expression "Perpetual Interest" shall comprehend, in addition to any greater Interest, any Estate for One or more than One Life, with or without a Term for Years, or for Years, whether absolute or determinable on One or more than One Life, with a Covenant or Agreement by a Party com. petent thereto for perpetual Renewal: The Expression "Successors in Estate" shall extend to and include the Persons entitled for the Time being after the Lessor to the actual Receipt of the Rents and Profits of the Lands comprised in the Lease, under the same Title, Settlement, or Will with the Lessor, or under the Exercise of any Power affecting such Title or continued in such Settlement or Will, and who but for the making of the said Lease would be entitled to Possession of the Lands, or to the Possession subject to any other existing Lease or Tenancy : The Word "entitled" shall mean entitled either legally or equitably : The ་ |