ment of Act.

XVII. And be it further enacted, That this Act shall commence Commenced take effect from and after the Fifth Day of January One ousand eight hundred and twenty six, and not sooner. XVIII. And be it further enacted, That this Act may be nended, altered or repealed by any Act to be passed in this resent Session of Parliament.

CAP. LXXX.

Act to repeal the Duties payable in respect of Spirits distilled in England, and of Licences for distilling, rectifying or compounding such Spirits, and for the Sale of Spirits; and to impose other Duties in lieu thereof; and to provide other Regulations for the Collection of the said Duties, and for the Sale of Spirits, and for the Warehousing of such Spirits, without Payment of Duty, for Exportation. [27th June 1825.]

WHEREAS it is expedient to repeal the Duties payable in

Act may be amended, &c.

this Session.

From Jan. 5, 1826, so much of the Acts in force for granting Duties on British Spirits and Licences, and regulating Distillers and

the Trade of

respect of Spirits distilled in England, and of Licences for distilling, rectifying or compounding such Spirits, and for the Sale of Spirits, and to impose other Duties in lieu thereof; and to provide other Regulations for the Collection of the said Duties, and for the Sale of Spirits, and for the Warehousing of such Spirits, without Payment of Duty, for Exportation;' Be it therefore enacted by the King's most Excellent Majesty, y and with the Advice and Consent of the Lords Spiritual and emporal, and Commons, in this present Parliament assembled, ad by the Authority of the same, That from and after the Fifth ay of January One thousand eight hundred and twenty six, so uch and such Parts of the several Acts in force at and immeately before the Commencement of this Act, as grant any Duty Wort or Wash brewed or made for extracting Spirits in Engand, or upon Spirits extracted in England for Home Consumption, or extracted in Scotland or Ireland respectively, and imported into England, or Duty on any Licence for distilling, rectifying or compounding British Spirits, or for the Sale of Spirits, Sellers of or as regulate or relate to the Distillation of such Spirits by Per- Spirits, &c. in sons licensed to make or distil such Spirits in England, or the England, reMode of charging the Duty thereon, or on Wort or Wash brewed or made to extract such Spirits, or as regulate or relate to the Rectification or Compounding of such Spirits in England by Persons duly licensed for that Purpose, or the Strength at which it is lawful to keep in Stock or send out Spirits, or as regulate or relate to the Intercourse or Removal of British Spirits made in England, Scotland or Ireland respectively, or as relate to the Distillation of Spirits in England for Exportation to Scotland, or in Scotland for Exportation to England, or to the several other Matters and Things expressly provided for by this Act, but not otherwise, and so much and such Parts only as aforesaid of the said several Acts shall be and are hereby repealed accordingly; save and except so far as the said Acts or any of them repeal or repeals any former Act or Acts, or any Part or Parts of mer Act or Acts, and except also so far as the said Acts or any

any

for

of

pealed.

of them relate or relates to the charging, recovering, prosecuting suing for, levying, paying, accounting for, allowing, abating c mitigating of any Duty, or any Arrear thereof, which shall hav been or shall be chargeable or payable on any such Spirits, o on any Wort or Wash, under the said Acts or any of them, of any Fine, Penalty or Forfeiture for any Offence against the said Acts or any of them, which shall have been or shall be com mitted at any Time on or before the Fifth Day of January One thousand eight hundred and twenty six, all which Suits or other Proceedings, Matters and Things, shall and may be had and proceeded on, and shall remain, and be to all Intents and Purposes whatsoever, as if the said Acts had not been repealed in Manner aforesaid: Provided always, that it shall not be lawful to make or distil any Spirits under the aforesaid Laws and Regula the said repealed tions hereby repealed, from or after the Tenth Day of October One thousand eight hundred and twenty five, on pain of forfeit ing the Sum of Five hundred Pounds, or Twenty Shillings per Gallon for every Gallon of the Spirit so made or distilled, at the Election of the Commissioners of Excise, or Person who shall inform or sue for the same.

Making, &c.
Spirits under

Laws.

Penalty.

New Duties on
Spirits.

How Duties on compounded Spirits computed.

Duties:

On Licences to Distillers.

II. And be it further enacted, That from and after the Fifth Day of January One thousand eight hundred and twenty six, there shall be granted, raised, levied, collected, paid and satis fied, unto and to the Use of His Majesty, His Heirs and Succes sors, the several Duties of Excise following; (that is to say), For and upon every One hundred Gallons, Imperial Standard Gallon Measure, of Spirits of the Strength of Hydrometer Proof, as denoted by the Hydrometer called Sikes's Hydrometer, which shall be made or distilled in England by any Person or Persons whomsoever, the Sum of Thirty five Pounds, and so in Proportion for any greater or less Degree of Strength, and for any greater or less Quantity, to be paid by the First Maker or Distiller of such Spirits:

For and upon every One hundred such Gallons of Spirits, of such Strength as aforesaid, which shall have been or shall be made and extracted in Scotland or Ireland respectively, and warehoused there without Payment of Duty, and which shall be taken out of Warehouse there, for the Purpose of being brought or imported into England for Consumption, the Sum of Thirty five pounds, and so in Proportion for any greater or less Degree of Strength, or any greater or less Quantity, to be paid by the Distiller or Proprietor thereof, at the Time of the Deli very of such Spirits from the Warehouse in Scotland or Ir land respectively, for the Purpose of being brought or import ed into England.

III. Provided always, and be it enacted, That on all sweetened or compounded Spirits imported into England from Scotland or Ireland, or into Scotland or Ireland from England, the Duties aforesaid, according to the Proportions aforesaid respectively,

shall be computed upon the highest Degree of Strength at which

Spirits can be made."

Maker of

For every Licence to be taken out by any Distiller or
Low Wines or Spirits in England, the Sum of Ten Pounds:

For

or every Licence to be taken out by any Rectifier or Com-
pounder of Spirits in England, the Sum of Ten Pounds:
or every Licence to be taken out by any Dealer in Spirits in
England, not being a Retailer thereof, the Sum of Ten Pounds:
for every Licence to be taken out by any Retailer of Spirits in
England, if the Dwelling House in which such Retailer shall re-
side or retail such Spirits at the Time of taking out such Li-
cence shall not, together with the Offices, Courts, Yards and
Gardens therewith occupied, be of the Value, or rated under
the Authority of any Act or Acts for granting Duties on in-
habited Houses, at a Rent of Ten Pounds per Annum, Two
Pounds:

at Ten Pounds per Annum or upwards, and under Twenty
Pounds, Four Pounds and Four Shillings :

at Twenty Pounds per Annum or upwards, and under Twenty five Pounds, Six Pounds and Six Shillings:

at Twenty five Pounds per Annum or upwards, and under Thirty Pounds, Seven Pounds and Seven Shillings:

at Thirty Pounds per Annum or upwards, and under Forty
Pounds, Eight Pounds and Eight Shillings:

If at Forty Pounds per Annum, and under Fifty Pounds, Nine
Pounds and Nine Shillings:

And if at Fifty Pounds per Annum or upwards, Ten Pounds:

Rectifiers, &c.

Spirit Dealers.

Spirit Retailers.

The said Duties for Licences to be paid by the respective Distil- By whom paid. lers, Rectifiers, Compounders, Dealers and Retailers taking out

uch Licences respectively.

to Consolidated

Fund.

IV. And be it further enacted, That all Monies arising from the Duties carried Juties by this Act imposed, the necessary Charges of raising and ccounting for the same excepted, shall from time to time be paid to the Receipt of His Majesty's Exchequer, and shall be cared to and made Part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland.

V. And be it further enacted, That the several Duties and the Drawback by this Act imposed and granted shall be under the Management of the Commissioners of Excise, and shall be raised, levied, collected, recovered, secured and paid by such Persons, at such Times and in such Manner, and by such Ways and Means as are hereinafter directed and set forth, and under such Management, and under and subject to such Rules, Regulations, Conditions, Penalties and Forfeitures, and with such Powers of adjudging and mitigating Penalties and Forfeitures, and with and subject to such Powers, and to the like Rules and Directions, and by such Methods, and in such Manner and Form, and in or by any of the general or special Means, Ways or Methods by which other Duties and Drawbacks of Excise may be raised, levied, collected, recovered and paid, as fully and effectually to all Intents and Purposes as if the same, and every of them, were particularly repeated and re-enacted in the Body of this Act, except only so far as the same are expressly altered or repealed by this

Act.

Duties and
Drawback un-
Ex-

der Commis

ise, and levied under this Act and former general Excise

Laws.

VI. And be it further enacted, That from and after the Com- No Person shall mencement of this Act, it shall not be lawful for any Person or keep any Still Persons in England, to have or keep any Still whatever, for the whatever withPurpose of making or distilling, or rectifying or compounding under the Pro

Spirits

out a Licence

visions of this Act.

How long to continue.

Licence to be renewed annually.

Spirits without having first obtained a Licence for that Purpose,
under the Provisions of this Act, signed by the Commissioners
of Excise, or any Two of them, or by some Person or Persons
directed or employed by them to grant such Licence, or by
Collector and Supervisor of Excise within their respective Col
lection and District, according to the Law or Laws of Excise
for granting Licences; and every such Licence shall and may be
according to such Form, and shall contain such Particulars as
the said Commissioners of Excise shall and may from time to
time direct; and every such Licence to be granted under the
Provisions of this Act shall continue in force until and
upon the
Tenth Day of October next after the Date thereof and no longer:
Provided always, that Persons in Partnership, carrying on any One
such Trade or Business in One House or Place only, shall not be
obliged to take out more than One such Licence in any One Year
and that no One Licence which shall be granted by virtue of this
Act, shall authorize or empower any Person or Persons to whom
the same shall be granted, to have, keep or make Use of any Still
or to prepare or make any Wort or Wash, or to distil any Wash
Low Wines or Spirits, or rectify or compound any Spirits, in any
other House or Premises than the House or Premises mentioned
in such Licence.

VII. And be it further enacted, That it shall not be lawful for any Person at any Time after the Tenth Day of October next, af ter the Date of any such Licence for keeping a Still, which shall be granted to such Person under this Act, to continue to keep or work, or to use any Still, or to brew or make any Wort or Wash, or to distil any Low Wines, Spirits or Feints, or to rectify or compound any Spirits, until such Person shall have obtained a new Licence for that Purpose, and shall have performed all such Requisites as are required and directed by this Act to be done, either previously or subsequently to obtaining the First or or ginal Licence, and so in every Year, so long as such Person shall continue the Business of a Distiller or Rectifier, or Compounder Distilling, &c. of Spirits; and if any Person shall continue to keep or work or shall use any Still, or shall make or brew any Wort or Wash, or shall distil any Low Wines, Spirits or Feints, or rectify or com pound any Spirits contrary hereto, every such Person shall in every such Case forfeit the Sum of Five hundred Pounds; and all such Wort, Wash, Low Wines, Feints and Spirits, and every such Still with the Head and Worm thereof, and all other Vessels and Utensils therewith used or containing such Wort, Wash, Low Wines, Feints or Spirits shall be forfeited, and may be seized by any Officer of Excise.

without Li

cence.

Penalty.

Distiller, &c.

continuing to work whose Licence is forfeited.

Penalty.

VIII. And be it further enacted, That if any Distiller, Recti fier or Compounder, whose Licence shall be forfeited under the Provisions of this Act, shall afterwards, until newly licensed, make or brew any Wort or Wash, or shall distil any Low Wines, Spirits or Feints, or shall rectify or compound any Spirits, every such Distiller, Rectifier or Compounder shall forfeit the Sum of Five hundred pounds; and all such Wort, Wash, Low Wines, Spirits and Feints, and all Vessels and Utensils containing the same, shall be forfeited, and may be seized by any Officer of Er

cise.

Proviso as to Qualification and Habitation

of Person licensed, or

making Entry of House or Still for making Wash, Low

Wines or

Spirits.

IX. And be it further enacted, That no Licence shall be grantI to or be held by any Person or Persons to have, keep or make se of any Still for making or distilling Spirits, nor shall any Peron or Persons be permitted to make Entry of any House or Place, or of any Still or Utensil for making or distilling Wash, ow Wines or Spirits, unless such Person or Persons shall be an nhabiting Householder, occupying a Tenement or Tenements of the yearly Value of Twenty Pounds or upwards, and for which e, she or they shall be accordingly assessed in their own Name, nd shall also pay to the Parish Rates in the several Parishes or laces in which they shall respectively reside, or unless such ouse or Place (except any Distillery established and licensed the Fifth Day of April One thousand eight hundred and wenty five), shall be situated within, or within One Quarter of a Lile of a Market Town, containing at least Five hundred inhated Houses; and that no Entry of any House, Place, Still or tensil, for making or distilling of Wash, Low Wines or Spirits, all be of any avail to any Person not so qualified, or for any nger Time than the Person or Persons so making Entry shall e so qualified, or where such House or Place, except as aforesaid, shall not be so situated as aforesaid; and every Person making or distilling Wash, Low Wines or Spirits, and not qualified as aforesaid, or in any House or Place except as aforesaid, not so situated as aforesaid, shall, notwithstanding any Entry by him, her or them made, be deemed and taken to be Persons making nd distilling Wash, Low Wines and Spirits without Entry, and hall be subject to the like Penalties and Forfeitures as Persons Penalty. aking and distilling Wash, Low Wines and Spirits without En, are by this Act in such Case made subject and liable. X. And be it further enacted, That no Licence to be granted nder the Provisions of this Act shall authorize any Person to ave, keep or make use of any Still or other Utensil, for the makg or distilling of Low Wines or Spirits, the Body of which withat the Head thereof shall be of less Capacity or Content than Four hundred Gallons; and that it shall not be lawful for any Distiller, keeping the Head than Three thousand Gallons, to keep or use in any or using any Still of smaller Content without Distillery at the same Time more than Two Wash Stills and Two Low Wines Stills, upon pain of forfeiting for every Still kept or used by any such Distiller at the same Time, to distil Wash or Low Wines respectively, above the Number aforesaid, the Sum of One hundred Pounds for every such further Still, and for every Time that the same shall be so used; and every such fur- Penalty. ther Still shall be forfeited, and shall and may be seized by any

Officer or Officers of Excise.

Persons herein described keeping a Still Gallons, or using in any Distillery more Low Wine Stills. than Two Wash

of less than 400

Stills and Two

XI. And be it further enacted, That every Person making or What Persons keeping any Wash prepared or fit for distilling or making Low deemed

Wines or Spirits,

or any Low Wines or Feints, and having in his, Distillers.
or Use any Still or Stills, shall be deemed

her or their Custody

and

taken

to be, and is hereby declared to be a Distiller, liable to the several Duties of Excise, and to the several Penalties, Fines

brewed or made by any Distiller, or if any Still shall be made ing or employXII. And be it further enacted, That if any Wort shall be Distillers brew

use