Duties on Malt made in Scotland, @d. per Bufhel.

Duties fhall be raised as under former Acts.

Except as to compounding for Duties.

tinued in like Manner, and fhall be and is by this Act charged for or upon all Malt which shall be made within that Part of Great Britain called England, Wales, and the Town of Berwick-upon-Tweed, from and after the Twenty-third Day of June One thoufand eight hundred and nine, and before the Twenty-fourth Day of June One thousand eight hundred and ten.

II. And be it further enacted by the Authority aforefaid, That within and throughout that Part of the Kingdom of Great Britain called Scotland, there fhall be raifed, levied, collected, paid, and fatisfied, unto and for the Ufe of His Majefty, His Heirs and Suc, ceffors, for and upon all Mait, the Duty herein-after mentioned, (that is to fay): For and upon every Buthel of Malt, which at any Time or Times, from and after the Twenty-third Day of June One thoufand eight hundred and nine, and before the Twenty-fourth Day of June One thoufand eight hundred and ten, fhall be made of Barley or any other Corn or Grain in that Part of Great Britain called Scotland, by any Perfon or Perfons whatfoever (whether the fame fhall be or not be for Sale) the Sum of Three-pence, and fo proportionably for a greater or lefs Quantity, to be paid by the Maker or Makers thereof respectively.

III. And be it further enacted, That the faid feveral and respective Duties by this A&t granted and continued refpectively, until the Twenty-fourth Day of June One thoufand eight hundred and ten, fhall be raifed, levied, collected, and paid unto His Majefty, His Heirs and Succeffors, during the Time and Term aforefaid, by the fame Ways, Means, and Methods, and by fuch Rules and Directions, and with fuch and the like Allowances and Repayments proportionably, and under fuch Penalties and Forfeitures, and with fuch Power of Mitigation, and other Powers in all Refpects, not otherwise directed by this Act, as are prescribed, mentioned, or expreffed in the faid former Act or in any other A&t or Acts of Parliament thereby referred unto, or any of them, for or concerning the Duties by them or any of them granted or continued, or by any other A&t or A&ts of Parliament now in force relating to the railing, levying, collecting, fecuring, and managing fuch Duries; and that the fame Act formerly made and paffed, and the faid other Ats hereby referred unto, as for and concerning the faid Duties upon Malt, and every Article, Rule, Claufe, Matter, and Thing, in them or any of them contained, or thereby referred unto, and now being in force, and not otherwise altered by this Act, fhall be and continue in force and effect, to all Intents and Purpofes, for raifing, levying, collecting, fecuring, and accounting for the Rates, Duties, and Impofitions hereby granted and continued refpectively, and for levying and recovering the Penalties and Forfeitures, and making any Mitigations and proportional Allowances, and all other Matters and Things during the Continuance of this Act, as fully as if the fame were particularly and at large repeated in the Body of this prefent A&t; fave and except as to fo much of the faid Acts, or either of them, herein mentioned or referred unto, as gave Power to the Commiffioners of Excife, or to any other Perfon or Perfons therein named, in England and Scotland refpectively, to compound and agree with any Perfon or Perfons for the Duties of fuch Malt which should grow due or payable from him, her, or them, by the said Acts or either of them; any Thing herein before contained to the contrary notwithstanding.

IV. And

Maltfters.

IV. And Whereas it is the true Intent and Meaning of this prefent 20,000l. fhall be Act, that the full and entire Sum of Twenty thousand Pounds of raised in Scotland lawful Money of Great Britain, clear of all Charges and Expences by faid Duty of 3d. per Buthel, of Management and Collection, fhall be raised out of that Part of 'Great Britain called Scotland; for the Service of the Year One thoufand eight hundred and nine, by a Malt Tax, to be raised and levied as in England, by a Duty of Three-pence per Bufhel on all Malt made and contumed in Scotland; and in cafe the faid Duty of Three-pence per Bufhel upon Malt, to be charged in Scotland by 'virtue of this A&t, being duly furveyed and collected, fhall not be 'fufficient effectually to raife and anfwer the faid Sum of Twenty 'thousand Pounds in nett Money, after all Charges and Deductions 'whatsoever, that then fuch Deficiency fhall be made good by a Surcharge to be made upon all Makers of Malt in that Part of Great 'Britain called Scotland, in proportion to the Malt they fhall re'fpectively make between the Twenty-third Day of June One thoufand eight hundred and nine and the Twenty-fourth Day of June One thoufand eight hundred and ten ;' Be it therefore enacted by the Authority aforefaid, That after the Twenty-fourth Day of June One In cafe of thoufand eight hundred and ten, in cafe it fhall appear to the Com- Deficiency, a miffioners of Excife for the Time being, in that Part of Great Britain Surcharge fhall called Scotland, that the Duty upon Malt made in Scotland, by this Act be made on granted as aforefaid, fhall not be fufficient to answer the clear Sum of Twenty thousand Pounds as aforefaid, then and in fuch Cafe it fhall and may be lawful for the faid laft mentioned Commiffioners of Excife, and the Officers under them, to make a proportional Surcharge upon all and every Perfon and Persons who shall have made any Malt in that Part of Great Britain called Scotland, within the Year ending the Twenty-fourth Day of June One thousand eight hundred and ten, or fo much Money, by way of additional Duty, upon all the Malt made by fuch Perfon or Perfons refpectively, as fhall make good fuch Person or Perfons proportional Part of fuch Deficiency; which faid Surcharges fhall be paid to the refpective Collectors of the faid Duties on Malt by the refpe&tive Perfons on whom the fame fhall be fo made, within One Month after the fame fhall be fo furcharged, or in default thereof, the refpective Person or Perfons who fhall neglect or refuse to make fuch Payment, fhall forfeit Treble the Sum upon him, her, or them, refpectively furcharged as aforefaid, to be recovered in fuch Manner as the Duty of Three-pence per Bufhel may be recovered by virtue of this Act, or any other A&t or Acts of Parliament hereinbefore recited or referred unto; which faid Surcharge by way of additional Duty for making good the Deficiency of the faid Sum of Twenty thousand Pounds (if any fuch Deficiency there fhall be) fhall be com. puted and fettled as followeth; (that is to fay,) as the particular Quantity of Malt made by each fuch Maitfter or Maker of Malt in Scotland, within the faid Year ending the Twenty-fourth Day of June One thoufand eight hundred and ten, fhall bear Proportion to the whole Quantity of Malt made in Scotland within the fame Year, fo the parti cular Surcharge to be made upon fuch particular Maltfter or Maker of Malt, for or towards making good the faid Deficiency fhall bear Proportion to the whole Sum which fhall be found to be deficient as aforefaid.

V. Provided nevertheless, and be it declared by the Authority aforefaid, That if the faid Rate of Three-pence per Bushel shall produce a

B 2

greater

Surplus (if any) fhall be applied to the Fisheries in Scotland, under

13 G. 1. c. 30,

Act fhall relate

of the Year as 1 G. 3. c. 3.

greater Sum than the faid Sum of Twenty thousand Pounds clear of all Charges of Management, the faid Surplufage fo produced over and above the faid clear Sum of Twenty thousand Pounds fhall be wholly applied towards the encouraging and promoting of the Fisheries, and fuch other Manufactures and Improvements in Scotland, as may most conduce to the general Good of the United Kingdom, and to no other Ufe, Intent, or Purpose what foever, in fuch Manner as directed by an A&, paffed in the Thirteenth Year of the Reign of His late Majefty King George the First, intituled, An A&t for encouraging and promoting Fisheries and other Manufactures and Improvements in that Part of Great Britain called Scotland.

VI. And it is hereby declared and enacted, That in all Cafes where to the fame Days the herein-before recited Act of the First Year of His prefent Majefty's Reign did relate to any Day or Time within the Year which commenced from the Twenty-third Day of June One thoufand feven hundred and fixty-one, this prefent A&t doth and fhall relate to the like Day and Time within the Year commenced from the faid Twenty-third Day of June One thoufand eight hundred and nine.

Malt brought into England from Scotland

by Sea fhall be entered at the

and pay 3d. per Bufhel additional.

Malt brought by Land thall be entered, &c. at Berwick or Carlisle.

VII. And it is hereby further enacted by the Authority aforefaid, That all Malt made in Scotland not to be confumed there, which at any Time or Times between the Twenty-third Day of June One thoufand eight hundred and nine and the Twenty-fourth Day of June Port of landing, One thoufand eight hundred and ten, fhall be brought into England, Wales, or the Town of Berwick-upon-Tweed fhall, in cafe the fame fhall be brought by Sea, be entered with the Officer for the faid Duties of the Port where the fame fhall be fo brought into England, Wales, or the Town of Berwick-upon-Tweed aforefaid, and the Sum of Sixpence per Bufhel for the Duties thereof fhall be paid to fuch Officer before landing thereof, unless a Certificate from the proper Officer be produced that it hath paid the faid Duty of Three-pence per Bufhel in Scotland; and if fuch Certificate be produced, then there fhall be paid no more than Three-pence per Bufhel, by virtue of this Ac, for fuch Malt fo brought into England; and in cafe the fame be brought by Land, fuch Malt fhali pafs and be carried by and through the Towns of Berwick or Carlisle, and there entered with the Officer for the faid Duties, in fuch of the faid Towns by or through which fuch Malt fhall be fo carried, and the like Duty of Sixpence per Bufhel for the fame fhall be paid down in ready Money, unlefs fuch Certificate be produced as aforefaid; but upon producing thereof, then there fhall be paid no more than Three-pence per Bushel by virtue of this Act, on, pain of forfeiting all fuch Malt, or the Value thereof, as fhall be fanded or put on Shore, or be brought into England without fuch Malt not fo duly Entry or Payment of Duties as aforefaid; and in cafe any Malt made ent red, thall be in Scotland thall, during the faid Term, be found coming out of Scotland, or be brought from thence by Land by or beyond the Towns before mentioned, without Entry or Payment of the Duties thereof, then all fuch Malt, or the Value thereof, fhall be forfeited, and may be feized by any Officer of Excife, for His Majefty's Ufe, One Moiety of the aforefaid Forfeiture to be and go to the King's Majefty, and the other Moiety thereof to fuch Perfon or Perfons as fhall inform, feize, or fue for the fame, or the Value thereof, and to be recovered and levied by fuch Ways, Means, and Methods as any Penalties and Forfeitures are by this or any the former Acts relating to the Malt Duties to be recovered and levied, or by Action of Debt, or upon

forfeited,

the Cafe, Bill, Plaint, or Information, in any of His Majefty's Courts of Record at Weftminfler, wherein no Effoign, Protection, Privilege, Wager of Law, or more than One Imparlance, Yhall be allowed.

of Grain made into Malt, for

VIII. And be it further enacted, That from and after the faid Maltfiers for Twenty-fourth Day of June One thoufand eight hundred and nine every 20 Quarters there fhall be allowed to Maltfters and Makers of Malt, for Exportation, for every Twenty Quarters of Barley or other Corn or Exportation, Grain which fhall be made into Malt for Exportation, in Cafes where shall be allowed by Law any Bounty is allowed on the Exportation of Malt, an Al- 30 Quarters of lowance of Thirty Quarters after the fame thall be dried and made into Malt. Malt, and no more, upon the Exportation thereof, though by their fteeping, wetting, or watering the fame, the faid Twenty Quarters fhall be run out to any greater Quantity exceeding the faid Thirty Quarters.

IX. And be it further enacted, That if after the fhipping of any Malt fhipped for Malt made to be exported, the Malt fo fhipped to be exported, or Exportation, any Part thereof, fhall be relanded in any Part of Great Britain, then and relanded,. forfeited. and in every fuch Cafe all the Malt which fhall be relanded, and Treble the Value thereof, fhall be forfeited, (that is to fay) One Moiety thereof to the King, and the other Moiety thereof to the Perfon or Perfons who shall seize, inform, or sue for the fame; and such Malt, fo relanded, fhall and may be feized by any Officer or Officers of the Cuftoms or Excife.

X. And Whereas Maltfters and Makers of Malt for Exportation do frequently mix the Produce of Two or more Steepings of Corn or 'Grain that have been entered to be made into Malt for Exportation, on or as foon as it comes off from the Kiln, by reafon whereof the Officers for the Duties on Malt cannot afcertain the real Produce thereof, by which Means great Quantities of each Steeping of fuch Malt are or may be privately conveyed away, and made Ufe of for Home Confumption, though the fame has not been charged with the Duty as all Malt made for Home Confumption ought to be;' Be it enacted by the Authority aforefaid, That from and after the faid Twenty-fourth Day of June One thoufand eight hundred and nine, all and every Maltfter or Maltfters, or Maker or Makers of Malt for Exportation, fhall keep the whole and entire Quantity of his, her, or their Corn or Grain making into Mal: for Exportation, of One Steeping or Wetting, when the fame fhall be on the Kiln, or after the fame fhall be taken off the Kiln, feparate and apart from all and every Part of any other former Steeping or Wetting of Corn or Grain, until the fame fhall have been me fured by fuch Maltfters or Makers of Malt, in the Prefence of fome Officer or Officers for the Duty upon Malt, on Pain of forfeiting and lofing the Sum of Fifty Pounds.

Every Steping of Malt for Exportation fhall be kept feparate till mesfured. Penalty 50l.

XI. And be it further enacted by the Authority aforefaid, That Notice to Offifrom and after the faid Twenty-fourth Day of June One thousand cers for taking eight hundred and nine, all fuch Maltfters or Makers of Malt for Ex- Malt off Kilns. portation, fhall give Notice in Writing to fome Officer or Officers of Penalty 50l. the Duties upon Malt, or fhail leave Notice in Writing at the next Office of Excife where the Journal is k-pt of the Hour when he, the, or they fhail intend to take any Malt off the Kiln or Kilns, that fuch Officer or Officers may attend the meaturing of fuch Malt; and after fuch Malt has been meafured, the fame fhall be immediately carried on Shipboard, if intended to be then exported, or elie fhall be immediately locked up and fecured in fome Storehoule or other Place belonging

to fuch Maltfters or Makers of Malt, in the Presence of the said Officer or Officers, on Pain of forfeiting the Sum of Fifty Pounds.

Penalty on clan- XII. And be it further enacted by the Authority aforefaid, That deftinely opening from and after the faid Twenty-fourth Day of June One thoufand eight Locks of Store- hundred and nine, if any fuch Maltfter or Maltfters, or Maker or houses, 1001. Makers of Malt, or any other Perfon or Perfons whatsoever, by his Order, Privity, or Direction, after any Steeping or Making of Malt fhall have been locked up and fecured in any Storehoufe or other Place or Places in Manner as aforefaid, fhall open any of the Locks or Doors, or fhall make any Way or Kind of Entrance into fuch Storehoufe or other Place or Places, or fhall remove any Part whatsoever of the Partition between any fuch Storehouse or Place, and any other Place or Places whatsoever next thereunto adjoining, or fhall remove out of the faid Storehoufe or other Place, any Quantity whatsoever of the Malt that has been fo locked up and fecured, without the Knowledge and Confent of, or without firft having given Notice to fome Officer or Officers for the faid Duties, he, she, or they fhall refpectively forfeit and lofe the Sum of One hundred Pounds.

Maltfters having

Malt ftored on

24 June 1809,

fhall clear out Storehouses of Malt for Export

ation within 15 Months;

XIII. And, the better to enable the Officers for the Duties upon Malt to discover whether all fuch Malt made for Exportation, and ' that has been locked up and fecured in any Storehouse or other Placé or Places to be exported, has been really exported ;' Be it enacted by the Authority aforefaid, That all and every fuch Maitfter or Maltfters, Maker or Makers of Malt, that on the faid Twenty-fourth Day of June One thoufand eight hundred and nine, fhall have any Quantity of Malt locked up and fecured in any Storehouse or any other Place or Places as is before directed, to be exported, fhall, within Fifteen Months next after the faid Twenty-fourth Day of June One thoufand eight hundred and nine, remove and clear out of his Storehouse, or other Place or Places, all and every Part and Parcel thereof, that at any Time after the faid Twenty-fourth Day of June One thoufand eight hundred and nine, fhall be locked up and fecured in and fo from Time fuch Storehouse or other Place in order to be exported; and fhall alto Time. ways from Time to Time, in every Fifteen Months, remove and clear out of fuch Storehouse or other Place or Places in order to be exported, all and every Part or Parcel of Malt that at any Time within every Fifteen Months after the laft clearing fhall be locked up and fecured in any Storehouse, or in any other Place or Places that shall be made ufe of by him, her, or them, for the keeping of Malt for Exportation, on Pain of forfeiting and lofing the Sum of Fifty Pounds.

Penalty 501.
Perfons be-

coming Maltfters
for Exportation

after 24 June 1809, fhall in like Manner

clear their Store

houfes every 15 Months. Penalty 501.

XIV. And be it further enacted by the Authority aforefaid, That from and after the faid Twenty-fourth Day of June One thoufand eight hundred and nine, all and every Perfon or Perfons whatsoever that fhall become Maltfters or Makers of Malt for Exportation, and shall make use of any Storehouse or Storehouses, Place or Places, for the keeping of Malt for Exportation, fhall, within Fifteen Months after the Beginning to make use of any fuch Storehouse or Storehouses, or fuch other Place or Places, remove and clear out of fuch Places, to be exported, all and every Part and Parcel of fuch Malt that at any Time or Times fhall have been put into fuch Place or Places within Fifteen Months after he, she, or they fhall have begun to make uíe of fuch Place or Places, and fhall always from Time to Time remove and clear out of fuch Storehouse or other Place to be exported, all and every Quantity of Malt whatsoever that within every Fifteen

Months