CA P. V.

An act for granting an aid to his Majefty by a land tax, to be raised in Great Britain, for the fervice of the year one thousand feven hundred and ninety-two.-4s. in the pound in England, to raise 1,989,6731. 7s. 10d. 19. in Scotland, 47,954l. Is. 2d.—total 2,037,6271. 98. od. 1q.

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

WH

THEREAS by an act, made in the thirty-first year of the reign Preamble. of his prefent Majefty, (intituled, An act for granting to his 31 Geo. 3. C. 2. Majefty additional duties upon malt,) certain additional duties were recited, impofed, upon malt, and certain allowances were directed to be paid and allowed, out of the monies to arife by the faid duties, to every common brewer or other perfon or perfons who brewed beer or ale, and fold or tapped out the fame publickly or privately: may it therefore please your Majefty that it may be enacted; and be it enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this present parliament affembled, and by the authority of the fame, That, from and after and from April the fifth day of April one thousand seven hundred and ninety-two, 5, 1792, the the faid duties fhall ceafe and determine; fave and except in all duties thereby imposed to cafes relating to the recovering of any arrears thereof refpectively cease. which may at that time remain unpaid, or to any fine, penalty or forfeiture, fines, penalties, or forfeitures relating thereto refpectively, which fhall have been incurred at any time before or on the faid fifth day of April one thousand seven hundred and ninety

two.

cited act not

II. And be it further enacted by the authority aforefaid, That Allowances the faid allowances fhall ceafe and determine, and be no longer paid granted by reor payable to any common brewer, or other person or perfons who to be paid for fhail brew beer or ale, and fell or tap out the fame publickly or beer begun to privately, for or in refpect of any beer or ale whatfoever which be brewed affhall be begun to be brewed after the first day of April one thou- ter April 1, fand feven hundred and ninety-two.

1792.

tween April 1,

III. And be it further enacted by the authority aforefaid, That For dry unthere fhall be paid to every maltfter, or maker of malt for fale, ground malt feller or retailer of malt, brewer, diftiller, innkeeper, victualler, or in flock bevinegar maker, for fuch malt as fhall be in the stock, cuftody, or and April 6, poffeffion, of fuch perfon or perfons, for all dry unground malt, 1792, an alwhich he, fhe, or they fhall produce to the fight of the officer or lowance to be officers of excife, and which shall be taken an account of, made, viz. and the quantity thereof afcertained by fuch officer or officers in manner herein-after mentioned, between the first day of April one thousand seven hundred and ninety-two, and the fixth day of April one thousand feven hundred and ninety-two, and for which the faid duties fhall have been charged or paid, the feveral allowances and fums of money following; that is fay,

Hh 3

For

3d. per bushel in England, and

d. 2q. in Scotland.

No person to be intitled to the faid allowance unless he

be complies with the regulations herein Specified.

The pofition

agreeable to this act, not

For every bufhel of fuch dry unground malt, in that part of Great Britain called England, Wales, and the town of Berwick upon Tweed, the fum of three-pence;

And for every bufhel of fuch dry unground malt, in that part of Great Britain called Scotland, the fum of one penny halfpenny.

IV. And be it further enacted by the authority aforefaid, That no maltters or makers of malt for fale, fellers or retailers of malt, brewers, diftillers, innkeepers, victuallers, or vinegar-makers, shall have, or be intitled to any fuch allowance, unless he, the, or they fhall refpectively give notice in writing, two days previous to the second day of April one thoufand feven hundred and ninety-two, to the proper officer of excife of his, her, or their name and place of abode, and alfo of the particular houfe, outhoufe, barn, or other place where any dry unground malt, for or in refpect of which he, fhe, or they intends or intend to claim any fuch allowance, fhall be kept, laid, or depofited, and unless he, fhe, or they fhall alfo, before the faid fecond day of April one thousand seven hundred and ninety-two, place all fuch malt, for or in respect of which he, fhe, or they intends or intend to claim any fuch allowance as fhall then be actually dried and finished into fuch form as shall enable the officer or officers of excife conveniently to guage, take an account of and afcertain the quantity thereof; and in cafe any corn or grain which fhall be in operation for the making thereof into malt, upon any of those refpective days before mentioned, shall be actually dried, finished, and made into malt by any maltfter, or maker of malt for fale, before the time when the officer or officers of excife shall take an account of the dry unground malt in the ftock, cuftody, or poffeffion of fuch maltfter or maker of malt, or in cafe any dry unground malt fhall be brought by water under the regulations in this act contained, and fhall be delivered into the ftock of any fuch maltfter, or maker of malt for fale, feller or retailer of malt, brewer, diftiller, innkeeper, victualler, or vinegar-maker, before the officer or officers fhall have taken fuch account thereof as aforefaid, then and in every fuch cafe, no fuch maltfters or makers of malt for fale, fellers or retailers of malt, brewers, diftillers, innkeepers, victuallers, or vinegar-makers, fhall have or be intitled to any fuch allowance in respect of fuch malt, unless he, the or they shall give previous notice in writing by the space of twelve hours to the proper officer of excife of his, her, or their intention to claim fuch allowance in refpect of fuch malt, and of the place where fuch malt fhall be kept or depofited, and fhall place all fuch malt into the like form, fo that the officer or officers of excife may conveniently take fuch account thereof, as is by this act directed.

V. And be it further enacted by the authority aforefaid, That of malt placed after any malt, for or in refpect of which any fuch allowance may be claimed, fhall have been placed in fuch form as is directed by to be altered this act, no maltster or maker of malt for fale, feller or retailer of before April 6, malt or beer, or diftiller, innkeeper, victualler, or vinegar-maker, fhall,

L

and if remov.

ed before that

fhall, on any pretence whatever, alter the pofition thereof, until after 1791, on pethe fifth day of April one thousand feven hundred and ninety-two; nalty of sol. and that no maltfter or maker of malt for fale, feller or retailer of malt, brewer, diftiller, innkeeper, victualler, or vinegar-maker, day all claim fhall remove, carry, or fend away, or caufe or procure to be re- to an allow moved, carried, or fent away, any fuch malt from the house, out- ance forfeithoufe, barn, or other place in which the fame fhall have been fo ed; guaged, or an account taken thereof, before the fixth day of April one thousand feven hundred and ninety-two; and if any fuch maltster or maker of malt for fale, feller or retailer of malt, brewer, diftiller, innkeeper, victualler, or vinegar-maker, fhall, contrary to the directions of this act, alter the position of any fuch malt, for or in respect of which he, she, or they shall claim any fuch allowance, the perfon or perfons fo offending fhall, for each and every fuch offence, forfeit the fum of fifty pounds; and if any maltster or maker of malt for fale, feller or retailer of malt, brewer, diftiller, innkeeper, victualler, or vinegar-maker, fhall remove, carry, or fend away, or caufe or procure to be removed, carried, or fent away, any fuch malt, before the faid fixth day of April one thoufand feven hundred and ninety-two, contrary to the directions of this act, he, fhe, or they fhall forfeit all right, title, or claim, to any allowance which he, fhe, or they might otherwife have been intitled to under or by virtue of this act, for or in refpect of fuch malt fo removed, carried, or fent away.

herein pre

VI. Provided always nevertheless, That all brewers, diftillers, but on giving innkeepers, victuallers, and vinegar-makers, who fhall give to the notice as officer or officers of excife, under whofe furvey he, the, or they fcribed, any fhall then be, previous notice in writing, by the fpace of twenty- quantity four hours of his, her, or their intention to make ufe of any fuch thereof may malt, fo that the officer may attend and take an account, and af- be used. certain the true quantity thereof, fpecifying the quantity fo intended to be used, fhall be at liberty to make ufe of fuch quantity of his, her, or their malt, for or in refpect of which he, she, or they fhall claim any fuch allowance, without being liable to forfeit his, her, or their right, title, or claim to fuch allowance, for or in respect thereof, any thing herein-before contained to the contrary in anywife notwithstanding, fo that the refidue of fuch malt fhall be left and placed in fuch form and pofition as to enable the officer or officers of excife to guage, take account and afcertain the quantity thereof, in the manner herein-before directed.

1792, excife

where fuch

VII. And be it further enacted by the authority aforefaid, That Between April it shall and may be lawful to and for all and every the officer and of- I, and April 6, ficers of excife at his and their free will and pleafure, at any time or officers may, times, in the day time, between the firft day of April one thoufand in the day seven hundred and ninety-two, and the fixth day of April one thou- time, enter seven hundred and ninety-two, to enter and go into every houfe, any place outhoufe, barn, or other place refpectively, where any fuch malt is de malt, for or in refpect of which any fuch allowance fhall be pofited. claimed, fhall be put, laid, or depofited, and to take a true and particular account, and afcertain the exact quantity thereof, by guage or measurement; and if any perfon or perfons whatfoever Penalty on fhall perfons ob

Hh4

ftructing offi. fhall prevent or hinder any officer or officers of excife from enterexecution of ing or going into any fuch houfe, outhouse, barn or other place, or

cers in the

their duty.

from taking fuch account, or afcertaining the quantity of fuch malt as aforesaid, or shall make use of or practise, or cause to be made use of or practised, any act, contrivance, or device whatever, whereby the officer or officers of excife may be obftructed in guaging, taking an account of, or ascertaining the true quantity of fuch malt, or whereby his Majefty may be defrauded, or fhall obftruct or hinder any fuch officer or officers in the taking of fuch account, and afcertaining the quantity of any fuch malt as aforefaid, or in the execution of any of the powers or authorities to fuch officer or officers given or granted by this act, the perfon or perfons fo offending fhall, for each and every fuch offence, forfeit the fum of one hundred pounds; and shall likewife forfeit all right and title to any allowance which he, she, 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, That the duty impofed by the faid act fhall not be paid or payable for or in respect of any corn or grain actually in operation for the making thereof into malt, by any maltfter or maker of malt for fale, at the time when the officer or officers of excife fhall take an account of the dry unground malt in the stock, cuftody, or poffeffion of fuch maltfter or maker of malt for fale, under or by virtue of this act; provided every part of fuch corn or grain, which shall be actually dried, finished, and made into malt by fuch maltster or maker of malt for fale, after fuch officer or officers fhall have taken fuch account as aforesaid, and before the faid fixth day of April one thoufand feven hundred and ninety-two, fhall be kept feparate and apart from all other corn, grain, or malt, until the faid fixth day of April one thousand seven hundred and ninety-two, and that it be produced to the fight of the proper officer or officers of excife, in order that he or they may take an account, and afcertain the true quantity thereof, whenever fuch officer or officers fhall think fit fo to do before the faid fixth day of April one thousand feven hundred and ninety-two; and that no allowance be claimed or made by virtue of this act in respect thereof. IX. And be it further enacted by the authority aforefaid, That the officer and officers of excife, or fome or one of them, who fhall have taken such account as aforefaid, fhall, with all convenient speed after fuch account fhall be taken, and the quantity of fuch malt afcertained as aforefaid, give to every maltfter and maker of malt for fale, feller or retailer of malt, brewer, diftiller, innkeeper, victualler, or vinegar-maker, intitled to the allowance for or in refpect of fuch malt, without fee or reward, a certificate expreffing the true quantity of fuch malt, and the amount of the allowance for fuch malt, and specifying the name and place of abode of the perfon or perfons entitled thereto, and whether he, fhe, or they is or are maltsters or makers of malt for fale, fellers or retailers of malt, brewers, diftillers, innkeepers, victuallers, or vinegarmakers refpectively.

X. And be it further enacted by the authority aforesaid, That if

any

I

coaftwife to

certificate of

any maltfter or maker of malt for fale, who, within twenty days Within 20 next preceding the second day of April one thousand seven hundred days preceding April, 2, and ninety-two, fhall have occasion to ship, or put on board any 1792, notice fhip, barge, or other veffel, any malt which hath been charged with of thipping the additional duty imposed by the faid act, for the purpose of tranf- malt intended porting or conveying the fame by water, from one part of this to be carried kingdom to another, fhall give forty-eight hours notice in writ- be given to ing to the proper officer of excife, of his, her, or their intention the proper to fhip or put any fuch malt on board any fuch fhip, barge, or officer, who other veffel for the purpose aforefaid, fo that fuch officer may at- is to give a tend and take an account of such malt, expreffing in fuch notice the quantity the quantity of fuch malt fo intended to be shipped or put on board, to the mafter, and the fhip, barge, or other veffel, in which the fame is intended to &c. be shipped or put on board, and also the name of the master, or other perfon, having or taking the charge or command of such ship, barge, or other veffel, and likewife the name or names of the perfon or perfons to whom, and of the place or port to which fuch malt is configned, or where the fame is intended to be landed, then fuch officer or officers of excife fhall, and is and are hereby required, on being fatisfied that the malt specified in fuch notice is really and truly shipped or put on board fuch ship, barge, or other veffel, to give, without fee or reward, a tranfire or certificate specifying the quantity of malt fo fhipped or put on board, the time when, and the place at which the fame was so shipped or put on board, and the names and places of abode of the perfon or perfons from whom, and of the perfon or perfons to whom the fame is configned; and the place at which the fame is intended to be landed; Masters, on and the master, or other perfon having or taking the charge or com- arrival at the mand of fuch fhip, barge, or other veffel, is hereby directed and re- port of conquired within twelve hours (or fooner if demanded) after the arrival fignment, to

deliver the

of fuch fhip, barge, or other veffel, at the port or place to which fuch tranfire to malt is configned, or where the fame is intended to be landed, to the officer of deliver fuch tranfire or certificate to the proper officer of excife. excise.

till after the

officer fhall

XI. And be it further enacted by the authority aforefaid, That If malt fo if any fhip, barge, or other vefiel, having on board any fuch malt, carried fhall for or in refpect whereof any fuch tranfire or certificate fhall have not arrive been granted, fhall not arrive at the port or place to which such malt fhall be configned, or where the fame is, in fuch tranfire or certificate, have taken expreffed to be intended to be landed, till after the proper officer or of- an account ficers of excife fhall have taken an account of the dry unground malt of the confignee's ftock, in the stock, cuftody, or poffeffion of the perfon or perions refpec- he fhall give tively to whom fuch malt is configned, that then and in fuch case a certificate it fhall and may be lawful to and for the proper officer or officers of the quan of excife, upon due notice from the mafter, or other perfon hav- tity, and of the ing or taking the charge or command of fuch fhip, barge, or other party entitled veffel, and upon the delivery of fuch tranfire or certificate as afore- ance, &c. faid, to attend, guage, or measure and afcertain the exact quantity of all fuch malt; and thereupon fuch officer or officers of excife fhall, with all convenient speed, and without fee or reward, grant and give to the perfon or perfons to whom such malt shall be configned, a certificate or certificates expreffing the true quantity of fuch

malt,

to the allow