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Coachmakers
fhall keep
Account of
Second-hand

them.

or keeping, ufing or employing any fuch Carriage, Male Servant or Male Perton, Dog, Horfe, Mare, Gelding, or Mule refpectively, 23 the Cafe may be; and in cafe fnch Lift or Account shall be an undue Lift or Account, the fame fhall fubject fuch Owner or Occupier, or Perfon ufing or employing fuch Carriage, Male Servant or Male Perfon, Dog, Horfc, Mare, Gelding, or Mule refpectively, to the like Pay. ments, Penaitics and Forfeitures, as if the fame had been made and fubfcribed by himself or herfeif refp &tively.

VI. And be it further enacted. That every Cachmaker or Maker of Carriages in Ireland, who from and after the paffing of this Act shall part with, fell, or difpofe of any Carriage at fecond-hand on his or her Carriages fold by own Account, whether the fame fhall have been repaired or altered by fuch Coachmaker or not, fhall enter in a Book to be kept folely for that Purpose an Account of the Number and Kind of each fuch Carriage fo parted with or fold or disposed of, distinguishing the Number of Wheels of each, and if with lefs than Four Wheels, whether conftructed to be drawn by Two Horfes abreast or otherwife; and the Names and Defcriptions and Places of Alode of the feveral Perfens to whom every fuch Carriage was fold, parted with or disposed of refpectively, and the particular Day when each fuch Carriage was delivered or int out of the Shop or Concerns of fuch Coachmaker or Maker of Carriages respectively; and all fuch Books fhall be open to the Infpection of the like Officers, and Copies of the Entries therein fhall be delivered and verified upon Oath or Affirmation in like Manger as by the faid recited Act made in the Forty feventh Year aforesaid, intituled, An Ad to provide for regulating and fecuring the Collection of certain Rates and Taxes in Ireland, in refped of Dwelling houfes, Firebearths, Windows, Male Servants, Horjes, Dogs, and Carriages, is required with refpect to the Books in and by the faid recited Act required to be kept by any fuch Coachmaker or Maker of Carriages; and if any fuch Coachmaker or Maker of Carriages fhali negle&t to keep fuch Book, or to deliver fuch Copies of the Entries thereia veritied as aforefaid, or fhall wilfully omit any Defcription which ought to be contained therein, or fhall refufe to admit any fuch Collector or other Officer into the Houfe, Manuf &tory, Workshop, or other Buildings of fuch Coachmaker or Maker of Carriages, at a reasonable Hour in the Day-time for the Purposes aforefaid, fuch Coachmaker or Maker of Carriages fhall for every fuch Offence forfeit and pay the Sum of Fifty Pounds.

Penalty for
Neglect 501.

Books of Coach-
makers, &c.
fhall be kept in

Form directed by
Commiflioners.

Penalty 50l.

VII. And be it further en: &ted, That the Books required to be kept by every Coachmaker or Maker of Carriages for the Purpole of entering the Number and Kind of Carriages which shall be built or conftructed for Sale by fuch Coachmaker, pursuant to the Directions of the faid recited A&t of the Forty-feventh Year aforefaid, and alfo the Books by this present Act required to be kept by every Coachmaker or Maker of Carriages tor entering the Particulars of Carriages fold at fecond-hand, and alfo the Books required by the faid laft recited A&t of the Forty-feventh Year to be kept by every Perfon felling Carriages by Auction or on Commiffion, fhall be kept in fuch Form or Forms of Columns and Headings refpectively or otherwife as fhall from Time to Time be furnished or ordered, appointed or directed by the Commiffioners of Inland Excife and Taxes; and if any Coachmaker or Maker of Carriages, or Perfon felling by Auction or on Commiffion, hall negl or refufe to keep fuch Books or any of them in fuch

3

Forme

Forms as fhall be fo furnished, ordered, appointed or directed, fuch Coachmaker or Maker of Carriages or other Perfon fhall for every fuch Offence forfeit and pay the Sum of Fifty Pounds.

Carriages fold by Coachmakers fhall not be re

moved without Permits.

VIII. And be it further enacted, That whenever any Carriage fhall he fold er diípofed of by any Coachmaker or Maker of Carriages, fuch Coachmaker or Maker of Carriages fhall, before fuch Carriage fhall be fent out of or from his or her Shop, Warehouse or Concerns, apply to the proper Officer of Excife in the District for a Permit to convey fuch Carriage to the Perfon to whom the fame shall have been parted with, fold, or difpofed of by fuch Coachmaker or Maker of Carriages, and fuch Officer fhall forthwith without Delay grant fuch Permit accordingly without Fee or Reward, ftating the Nature or Kind and Defcription of the Carriage, and the Name and Piace of Abode of the Coachmaker or Maker of Carriages, and of the Perfon to whom the fame is to be conveyed; and if any Carriage fo fold or difpofed Penalty 201. of fhall be removed out of or from the Shop, Warehoufe or Concern of any fuch Coachmaker or Maker of Carriages without fuch Permit duly obtained as atorefaid, fuch Coachmaker fhall forfeit the Sum of Twenty Pounds.

Coach-maker

shall send Copy of Entry of Sale to the Excife

Office.

IX. And be it further enacted, That whenever any Coachmaker or On Sale of Maker of Carriages fhall part with, fell, or difpofe of any Carriage Carriage, whatever, whether the fame thall be new or fecond-hand, every fuch whether new or Coachmaker or Maker of Carriages fhall, within Twenty four Hours fecond-hand, after fuch Carriage fhall be fent out of his or her Shop, Warehouse, or Concerns, deliver at the Office of the Collector, or to fome Officer of Excife of the District in which fuch Shop or Warehouse fhall be fituate, a full and true Copy of the Entry made by him according to the Directions of the faid recited Act of the Forty-feventh Year or this Act, with refpect to the Sale and Difpofal of fuch Carriage, together with the Date of the Permit fent out with the fame; and if Penalty 201: any fuch Coachmaker or Maker of Carriages fhall neglect or refufe to deliver the Copy of fuch Entry at the Office of fuch Collector, or to fuch Officer within the Time aforefaid, fuch Coachmaker or Maker of Carriages fall for every fuch Neglect or Refusal forfeit the Sum of Twenty Pounds.

riages by Auction, &c. fhall give Forty-eight

Hours Notice of Sale, and

after Sale give

X And be it further enacted, That from and after the paffing of Sellers of Carthis Act no Auctioneer or Perfon felling by Commiffion, fhall fell by Auction any Carriage fubject or liable to any internal Tax or Duty in Ireland, unlefs fuch Auctioneer or Perfon felling by Commiffion fhall have given Forty-eight Hours previous Notice of fuch intended Sale at the Excife Office of the Diftrict in which fuch Carriage fhall be intended to be fold; and that every Perfon who fhall fell any fuch Notice of Carriage by Auction or on Commiffion, hall, within Twenty-four Purchafer. Hours after fuch Sale, deliver or caufe to be delivered at the Excife Office of the District, or to fome Officer of Excife in the District in which fuch Sale fhall take place, a Notice figned by fuch Auctioneer or Seller as aforefaid, containing the Name, Addition, and Place of Abode of the Perlon to whom fuch Carriage fhall be fold, and the

Day of the Month and the Year when the fame was fo fold; and every Penalty 10%. fuch Auctioneer or Seller as aforefaid, who fhall negle&t to deliver or caufe to be delivered fuch Notice, fhall for every Offence forfeit the

Sum of Ten Pounds.

XI. And be it further enacted, That whenever any Perfon who Private Perfons fhall be chargeable with any Duty in respect of any Carriage kept by felling Carriages fuch fhall fend Nouce

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thereof to the

Excife Office, or fhall continue chargeable.

Perfons having
Carriages, of the

Sale whereof

Notice fhall not have been given,

Duty.

any

fuch Perfon, fhall part with, fell, or difpofe of any fuch Carriage to other Perfon, the Perfon fo felling, parting with, or difpofing of fuch Carriage, fhall, within Twenty-four Hours after the fame fh ll be fo fold, parted with, or difpofed of, deliver or caufe to be delivered at the Excife Office of the District, or to fame Officer of Excife in the District in which fuch Person shall refide, a Notice ligned with the Name of fuch Perfon, defcribing the Nature or Kind of fuch Carriage, and the Names, Additions, and Place of Abode of the Perfon to whom fuch Carriage fhall be fo parted with, fold, or difpofed of, and the Day of the Month and Year when the fame was parted with, fold or difpofed of; and if any Person who shall part with, fell, or difpofe of any fuch Carriage, fhall negleft to deliver or caufe to be delivered fuch Notice as aforefaid, every fuch Perfon fhall continue chargeable with the Duties in refpect of fuch Carriage as if the fame had remained in his Cuftody or Poffeffion until fuch Notice fhall be delivered in Manner aforefaid.

XII. And be it further enacted, That from and after the Expiration of One Calendar Month after the paffing of th's Act, if any Perfon in Ireland hall receive or have in his or her Cuftody or Poffeffion any Carriage which fhall have been fold or difpofed of to fhall pay double fuch Perfon at any Time after the Expiration of fuch Calendar Month, and of the Sale and Disposal whereof due Notice shail not have been given according to the Directions of this Act, every such Perfon fhall be liable to and fhall be charged with and pay Double the Duty which fuch Perfon ought otherwife by Law to be charged with in refpect of fuch Carriage for the Year, in any Part of which fuch Carriage fhall have fo been in the Cuftody or Poffeffion of fuch Perfon, without fuch Notice having been given as aforefaid.

Carriages imported into Ireland fhall not

be removed without Permit

Excife.

XIII. And be it further enacted, That whenever any Cach or other Carriage which by Law is liable to any Duty under the Management of the Commiffioners of Iniard Excife and Taxes in Ireland, fhall be imported into Ireland, the Entry which fhall be made of fuch Carfrom Officer of riage at the Port of Importation, fhall contain the Defcription of fuch Carriage, diftinguishing the Number of Wheels, and if with lefs than Four Wheels whether conftructed to be drawn by Two Hories abreast or otherwile, fo as to afcertain the Inland Duties payable in refpect of fuch Carriage by the Owner thereof, and alfo the Name, Addition, and Place of Abode of the Perfon on whofe Account such Carriage was imported, and a Copy of fuch Entry fhall forthwith without Delay be fent and delivered by the Officer of the Customs making fuch Entry, to the proper Officer of Excife in fuch Port of Entry; and fuch Officer of Excile fhill forthwith and without Delay and upon Demand grant a Permit for conveying the fame from the Cuftom-house or Place of Entry to the Refidence of the Owner thereof, or to fuch Place as fuch Owner or fome Perfon in his Behalf ball require and direct; and if any fuch Carriage fo imported fhall be found without fuch Permit, after the fame fhall have been removed from the Cuftom houfe or Place of Entry, and before it fhall have been placed in the Cuftody of the Owner thereof, or according to his Order or Direction fuch Carriage may be feized by any Officer of Excife, and fhall be forfeited unless the Sum of Twenty Pounds fhall be paid for the fame to the Collector of Excife for the District in which the fame

Penalty 201.

fhall be fo feized as aforefaid, for the Ufe of His Majefty, His Heirs,

and Succeffors.

not be rated as Servants.

XIV. And be it further enacted, That no Boy apprenticed to ferve Boys apprenticed for any Term not exceeding Seven Years by the Founding Hofpital, by Charities thall the Incorporated Society, the Hibernian School for Soldiers' Children, the Hibernian Marine Society, or any Society or Charitable Inftitution in Ireland for the Care and Education of Children fupported in the Whole or in part by Publick Money or Affeffnent, fhill, during the Term of his Apprentice fhip, be deemed a Male Servant within the Meaning of the faid Act of the Forty-eighth Year of His prefent Majelty's Reign, for granting to His Majefty Duties and Taxes in Ireland in refpe&t of Carriages, Dogs, Fire-hearths, Horfes, Male Servants, and Windows, fo as to induce any Tax or Charge under the faid Act for or in refpect of such Boy ferving any Perfon; nor fhail any Perfon whom fuch Boy fhall ferve be liable to any Tax or Charge during fech Apprentice fh p, for or in respect of fuch Perfons retaining or employing fuch Boy as a Male Servant; any Thing in the fa'd recited Act or any other Act or Acts in force in Ireland to the contrary notwithstanding.

"Powers of former Acts, 47 G. 3. f. 1. c. 21. and 48 G. 3. c. 42.. "extended to this Act. $ 15.

CA P. LXXVI.

An Act for vesting in the Lord Lieutenant of Ireland, by Advice
of the Privy Council, the Power of prohibiting the Exportation
and carrying Coaltwife of Gunpowder, Salt-petre, Arms,
Ammunition, and Naval Stores.
[10th June 1809.]

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W

HEREAS it is expedient that the Powers vefted in His
Majetv, by an Act paffed in the Twelfth Year of the Reign

of King Charles the S cond, intituled, A Subfidy granted to the English Act, King, of Tonnage and Poundage, and other Sums of Money payable 12 Car. 2. c. 4. upon Merchandize exported and imported; by another At paffed in § 12. Twenty-ninth Year of the Reign of His Majesty King George

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the Second, inituled, An Act to empower His Majefty to prohibit the British Acts, Exportation of Salt petre, and to enforce the Law for empowering His 29 G. 2, c. 16. Majefty to probibit the Exportation of Gunpowder, or any Sort of Arms

and Ammunition, and alfo to empower His Majefly to reftrain the carrying Conftwife, of Salt petre, Gunpowder, or any Sort of Arms or Am

munition; and by another A&t paffed in the Thirty-third Year of His

་ in

prefent Maj-ty's Reign, intituled, An Act to enable His Majefly to 33 G. 3. c. 2. reftrain the Exportation of Naval Stores, and more effectually to prevent the Exportation of Salt-petre, Arms, and Ammunition, when prohibited by Proclamation or Order in Council, for prohibiting the Exportation from Great Britain, and the carrying Coaft wife, of Gunpowder, • Salt-petre, Arms or Ammunition, and Naval Stores, fhould be vefted like Manner, as far as regards Ireland in the Lord Lieutenant or other Chief Governor or Governors there for the Time being, 'with the Advice of His Majetty's Pivy Council of Ireland;' Be it therefore enacted by the King's moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That it fhall and may be lawful, during the Continuance Lord Lieutenant of the faid Acts. for the Lord Lieutenant or other Chief Governor and Council of or Governors of Ireland for the Time being, by and with the Advice Ireland may, by of Proclamation or

M 3

Order, prohibit the Exportation or carrying Coaftwife of Gunpowder, Arms, Ammunition, &c.

Regulations in recited Acts

extended to

Proclamations

this Act.

of His Majefty's Privy Council of Ireland, by Proclamation or Order of Council, when he and they fhall fee caufe, and for fuch Time as fhall be therein expreffed, to prohibit the exporting out of Ireland or the carrying Coaft wife, and the attempting fuch Exportation or carrying Coaftwife of Gunpowder, Salt-petre. Arms or Ammunition, Pig Iron, Bar Iron, Hemp, Pitch, Tar, Rofin, Turpentine, Anchors, Cables, Cordage, Mafts, Yards, Bowfprits, Oars, Oakum, Oker, Sheet Copper, and other Naval Stores, in the Manner authorized and provided in the faid Acts respectively.

II. And be it further enacted, That the like Exceptions and Provifoes, Rules, Regulations, and Reftrictions, Penalties and Forfeitures, which are fpecified and impofed in the faid Aas refpectively, in the and Orders under Cafe of any Proclamation or Order of Council for fuch Prohibition to export from Great Britain or carry Coattwife, or for attempting fuch Exportation or carrying Coaft wife as defcribed in the faid A&s, fhall be, and fhall be deemed and taken to be in force, in the Cafe of any fuch Proclamation or Order of Council issued as aforefaid by the Lord Lieutenant or other Chief Governor or Governors of Ireland, by and with the Advice of His Majefty's Privy Council in Ireland.

CA P. LXXVII.

An Act to amend the feveral Ads for fecuring the Duties on Paper made in Ireland. [10th June 1809.] 47 G. 3. ft. 1. WHEREAS by an A&t made in the Forty-fever.th Year of

c. 18.

47 G. 3. ft. 1. c. 38. § 2.

$14.

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prefent Majefty's Reign, intituled, An Ad to grant to His Majefly certain Inland Duties of Excife and Taxes in Ireland, and to allow certain Drawbacks in respect thereof, in lieu of former Duties of Excife, Taxes, and Drawbacks, a certain Duty of Excife of One Penny for every Pound Weight is imposed on Brown Paper made of old Ropes or Cordage only, without any Mixture of other Materials therewith; and by another Act, made in the fame Seflion of Parliament, for amending feveral A&s for regulating and fecuring the Collection of the Duties on Paper made in Ireland, it is amongit other Things enacted, that Brown Paper made of old Ropes or Cordage only, and without any Mixture of other Materials therewith, fhall be denominated, deered, and taken to be Paper of the Second Clafs; and it is alfo, by the said laft recited At, among other Things enacted, that if in any Engine of which Notice fhall be given by any Paper Maker as employed in the making of Paper, chargeable with a Duty not exceeding One Penny for every Pound Weight thereof, any Materials fhall be at any Time found other than old Ropes and Cordage, then and in every fuch Cafe, fuch Paper Maker fhall forfeit the Sum of One hundred Pounds: And whereas it fometimes happens that certain refuse Materials fit only for making Brown Paper, and not fit for or capable of making Paper chargeable ⚫ under the faid Acts, with any Duty exceeding One Penny per Pound Weight, is occafionally mixed with fuch od Ropes or Cordage, for the making of fuch Brown Paper;' Be it therefore enacted by the King's moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That all Brown Paper made of old Ropes or Cordage only, without any Mixture

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