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tinued in like Manner, and shall be and is by this A& 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-thousand eight hundred and nine, and before the Twenty-fourth Day of June One thousand
eight hundred and ten. Duties on Malt II. And be it further enacted by the Authority aforesaid, That madeinScotland, within and throughout that Part of the Kingdom of Great Britain ed. per Bufhel.
called Scotland, there shall be raised, levied, collected, paid, and , satisfied, unto and for the Use of His Majefty, His Heirs and Suc. cessors, for and upon all Mait, the Duty herein-after mentioned, (that is to say): For and upon every Bushel of Malt, which at any Time or Times, from and after the Twenty-third Day of June One thousand eight hundred and nine, and before the Twenty-fourth Day of June One thousand eight hundred and ten, shall be made of Barley or any other Corn or Grain in that Part of Great Britain called Scotland, by any Person or Persons whatsoever (whether the same shall be or not be for Sale) the Sum of Three-pence, and fo proportionably for a greater or less Quantity, to be paid by the Maker or Makers thereof
respeAively. Duties shall be III. And be it further enacted, That the said several and respective raised as under former Acts.
Duties by this AA granted and continued respectively, until the Twenty-fourth Day of June One thousand eight hundred and ten, shall be raised, levied, collected, and paid urto His Majesty, His Heirs and Succeffors, during the Time and Term aforesaid, by the fame Ways, Means, and Methods, and by such Rules and Directions, and with such and the like Allowances and Repayments propor. tionably, and under such Penalties and Forfeitures, and with such Power of Mitigation, and other Powers in all Respects, not otherwise dire&ted by this Act, as are prescribed, mentioned, or exprefled in the said former Ad or in any other A&t or A&ts 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 Act or Aas of Parliament now in force relating to the railing, levying, collecting, fecuring, and managing such Du ies; and that the same AA formerly made and passed, and the said other Aets hereby referred unto, as for and concerning the said Duties upon Malt, and every Article, Rule, Clause, 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, shall be and continue io force and effect, to all Intents and purposes, for raifing, levying, colle&ting, securing, and accounting for the Rates, Duties, and Impofitions hereby granted and continued respectively, and for levying and recovering the Penalties and Forfeitures, and making any Mirigations and proportional Allow. ances, and all other Matters and Things during the Continuance of
this Act, as fully as if the fame were particularly and at large repeated Except as to in the Body of this present AQ; fave and except as to so much of compounding for Duties.
the faid A&s, or either of them, herein mentioned or referred unto, as gave Power to the Commiffioners of Excise, or to any other Person or Persons therein named, in England and Scotland respectively, to compound and agree with any Person or Persons for the Duties of such 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 Whereas it is the true Intent and Meaning of this present 20,000!. shall be . Ad, that the full and entire Sum of Twenty thousand Pounds of raised in Scotland lawful Money of Great Britain, clear of all Charges and Expencés by. Saniel Burmese
per of Management and Collection, shall be raised out of that part of • Great Britain called Scotland; for the Service of the Year One • thousand eight hundred and nine, by a Malt Tax, to be raised and • levied as in England, by a Duty of Three-pence per Bushel on all • Malt made and consumed in Scotland; and in case the said Duty of • Three-pence per Bushel upon Malt, to be charged in Scotland by • virtue of this AA, being duly surveyed and collected, shall not be • fufficient effectually to raise and answer the said Sum of Twenty thousand Pounds in nett Money, after all Charges and Dedu&ions
whatsoever, that then such Deficiency shall be made good by a Sur. charge to be made upon all Makers of Malt in that part of Great • Britain called Scotland, in proportion to the Malt they shall re* spectively make between the I wenty-third Day of June One thousand • eight hundred and nine and the Twenty-fourth Day of June One • thousand eight hundred and ten;' Be it therefore enacted by the Authority aforesaid, That after the Twenty-fourth Day of June One In case of thousand eight hundred and ten, in case it shall appear to the Coni. Deficiency, ?, missioners of Excise for the Time being, in that part of Great Britain Surcharge shall called Scotland, that the Duty upon Malt made in Scotland, by this Act be made on
Maltsters. granted as aforesaid, shall not be sufficient to answer the clear Sum of Twenty thousand Pounds as aforesaid, then and in such Case it shall and may be lawful for the said latt mentioned Commissioners of Excise, and the Officers under theni, to make a proportional Surcharge upon all and every person 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 so much Money, by way of additional Duty, upon all the Malt made by such Person or Persons respectively, as fhail make good such Person or Persons proportional Part of such Deficiency; which said Surcharges shall be paid to the respective Collectors of the said Duties on Malt by the respetive Persons on whom the same shall be so made, within One Month after the same shall be so surcharged, or in default thereof, the respective Person or Persons who shall neglect or refuse to make such Payment, shall forfeit Treble the Sum upon him, her, or them, respectively surcharged as aforesaid, to be recovered in such Manner as the Duty of Three-pence per Bushel may be recovered by virtue of this Act, or any other Act or Aets of Parliament hereinbefore recited or referred unto; which said Surcharge by way of additional Duty for making good the Deficiency of the said Sum of Twenty thousand Pounds (if any such Deficiency there shall be) shall be computed and settled as followeth ; (that is to say,) as the particular Quantity of Malt made by each such Maititer or Maker of Malt in Scotland, within the said Year ending the Twenty-fourth Day of June One thousand eight hundred and ten, shall bear Proportion to the whole Quantity of Malt made in Scotland within the fame Year, so the parti. cular Surcharge to be made upon such particular Malister or Maker of Malt, for or towards making good the said Deficiency shall bear Proportion to the whole Sum which shall be found to be deficient as aforesaid.
V. Provided nevertheless, and be it declared by the Authority afore. Surplus (if any) Laid, That if the said Rate of Three-pence per Bushel shall produce a
shall be applied to
the Fisheries in B2
greater Scotland, undes
13 G. 1. c. 30.
greater Sum than the said Sum of Twenty thousand Pounds clear of all Charges of Management, the said Surplurage fo produced over and above the said clear Sum of Twenty thousand Pounds tha il be wholly applied towards the encouraging and promoting of the Fisheries, and such other Manufactures and Improvements in Scotland, as may must conduce to the general Good of the United Kingdom, and to no other Use, Intent, or Purpose whatsoever, in such Manner as directed by an A&, pailed in the Thirteenth Year of the Reign of His late Majetty King George the First, intituled, An Aa for encouraging and promoting Fisheries and other Manufaflures and Improvements in that Part of Great
Britain called Scotland. Art shall relate VI. And it is herehy declared and ena&ed, That in all Cases where 19 the same Days the herein-before recited Aa of the First Year of His present Majesty's of the Year as
Reign did relate to any Day or Time within the Year which con1 G. 3, c. 3.
menced from the Twenty-third Day of June One thousand seven hundred and fixty-one, this present Ad doth and shall relate to the like Day and Time within the Year commenced from the said Twenty-third
Day of June One thousand cight hundred and nine. Malt brought VII. And it is hereby further enacted by the Authority aforesaid, into Fngland That all Malt made in Scotland not to be consumed there, which at from Scotland
any Time or Times between the Twenty.third Day of June One by Sea shall be
thousand eight hundred and nine and the Twenty-fourth Day of June entered at the Port of landing, One thousand eight hundred and ten, shall be brought into England, and pay 3d. per Wales, or the Town of Berwick-upon-Tweed, shall, in case the same Buthel addi Thall be brought by Sea, be entered with the Officer for the said Duties tioual. of the Port where the same shall be so brought into England, Wales,
or the Town of Berwick-upon- Tweed aforesaid, and the Sum of sixpence per Bufhel for the Duties thereof thall be paid to such Officer before landing thereof, unless a Certificate from the proper Officer be produced that it hath paid the said Duty of Threc-pence per Bushel in Scotland; and if such Certificate be produced, then there shall be paid no more than Three-pence per Busel
, by virtue of this Act, Malt!rought for such Malt so brought into England; and in case the same be by Land Thall
brought by Land, such Malt thali pass and be carried by and through be entered, &c. the Towns of Berwick or Carlisle, and there entered with the Officer ac Berwick or Carlifle.
for the said Duties, in such of the said Towns by or through which such Malt Mall he so carried, and the like Duty of Sixpence per Bufhel for the same shall be paid down in reary Money, unless fuch Certificate be produced as aforesaid ; but upon producing thereof, then there shall be paid no more than Three.pence per Bushel by virtue of this Aa, on. pain of forfeiting all such Malt, or the Value thereof, as Mall be
landed or put on Shore, or be brought into England without tuch Male not fo duly Entry or Payment of Duties as aforesaid; and in case any Malt made entreti, lhall be in Sistiand thail, during the said Term, be found coming out of Scot. torfeited,
lumal, or be brought from thence by Land by or beyond the Towns before mentioned, without Entry or Payment of the Duties thereof, then all such Malt, or the Value thereof, shall be forfeited, and may be feized by any Officer of Excise, for His Majefty's Use, One Moiety of the aforesaid Forfeiture to be and go to the King's Majesty, and the other Moiety thereof to such Person or Persons as shall inform, seize, or fue for the same, or the Value thereof, and to be recovered and levied by such Ways, Means, and Methods as any Penalties and Forfeitures are by this or any the former Aas relating to the Malt Duties to be recovered and levied, or by Action of Debt, or upon
the Case, Bill, Plaint, or Information, in any of His Majesty's Courts of Record at Westminster, wherein no Eftoign, Protection, Privilege, Wager of Law, or more than one Imparlance, Thall be allowed.
VIII. And be it further enacted, That from and after the said Maltsiers for Twenty-fourth Day of June One thousand eight hundred and nine every 20 Quarters
of Grain inade there shall be allowed to Maltfters and Makers of Malt, for Ex
into Malt, for portation, for every Twenty Quarters of Barley or other Corn or Exportation, Grain which shall be made into Malt for Exportation, in Cases where thall be allowed by Law any Bounty is allowed on the Exportation of Malt, an Al. 30 Quarters of lowance of Thirty Quarters after the same thall be dried and made into Malt, Malt, and no more, upon the Exportation thereof, though by their fteeping, wetting, or watering the same, the said Twenty Quarters shall be run out to any greater Quantity exceeding the said Thirty Quarters.
IX. And be it further enacted, That if after the shipping of any Malt shipped for Malt made to be exported, the Malt so shipped to be exported, or Exportation, ary Part thereof, shall be relanded in any part of Great Britain, then and relanded, and in every such Case all the Malt which shall be relanded, and Treble
forfeited. the Value thereof, shall be forfeited, (that is to say) One Moiety thereof to the King, and the other Moiety thereof to the Person or Persons who shall leize, inform, or sue for the same ; and such Malt, so relanded, shall and may be seized by any Officer or Officers of the Cuftoms or Excise.
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 soon as it comes off from the Kiln, by reason whereof the • Officers for the Duties on Malt cannot ascertain the real Produce . thereof, by which Means great Quantities of each Steeping of such • Malt are or may be privately conveyed away, and made Use of for • Home Consumption, though the same has not been charged with the Duty as all Malt made for Home Consumption ought to be ;' Be it enacted by the Authority aforesaid, That from and after the said Every Steeping Twenty-fourth Day of June One thousand eight hundred and nine, all of Malt for and every Maltfter or Maletters, or Maker or Makers of Malt for Exportation fhall Exportation, shall keep the whole and entire Quantity of his, her, or till me fured.
be kept separate their Corn or Grain making into Mal: for Exportation, of One Penalty sol. Steeping or Wetting, when the same shall be on the Kiln, or after the same shall be taken off the Kiln, separate and apart from all and every Part of any other former Sceeping or Wetting of Corn or Grain, until the same shall have been measured by such Maltīters or Makers of Malt, in the Presence of some Officer or Officers for the Duty upon Malt, on Pain of forfeiting and loting the Sum of Fifty Pounds.
XI. And be it further enacted by the Authority aforesaid, That Notice to Offifrom and after the faid Twenty-fourth Day of June One thousand cers for taking eight hundred and nine, all such Maltfters or Makers of Malt for Ex. Malt off Kilns. portation, thall give Notice in Writing to some Officer or Oficers of Penalty sul. the Duties upon Malt, or shall leave Notice in Writing at the next Office of Excise where the Journal is k-pt of the Hour when he, the, or they fhail intend to take any Malt off the K:In or Kilns, that such Officer or Officers may attend the meaturing of such Malt; and after such Malt has been measured, the same shall be immediately carried on Shipboard, if intended to be then exported, or else thall be im mediately locked up and secured in some Storehoule or other Place belonging
to such 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 aforesaid, That destinely opening from and after the said Twenty-fourth Day of June One thousand eight Locks of Store hundred and nine, if any such Malifter or Maltfters, or Maker or houses, 1001.
Makers of Malt, or any other Person or Persons whatsoever, by his Order, Privity, or Direction, after any Steeping or Making of Malt shall have been locked up and secured in any Storehouse or other Place or Places in Manner as aforesaid, shall open any of the Locks or Doors, or shall make any Way or Kind of Entrance into such Store. house or other Place or Places, or shall remove any Part whatsoever of the Partition between any such Storehouse or Place, and any
other Place or Places whatsoever next thereunto adjoining, or shall remove out of the said Storehouse or other Place, any Quantity whatsoever of the Malt that has been so locked up and secured, without the Knowledge and Consent of, or without first having given Notice to some Officer or Officers for the said Duties, he, she, or they shall respectively forfeit and lose the Sum of One hundred Pounds.
XIII. · And, the better to enable the Officers for the Duties upon • Malt to discover whether all such Malt made for Exportation, and
that has been locked up and secured in any Storehouse or other placé
or Places to be exported, has been really exported;' Be it enacted Maltsters having by the Authority aforesaid, That all and every such Maltfter or Malt stored on Maltters, Maker or Makers of Malt, that on the said Twenty-fourth 24 June 1809, Day of June One thousand eight hundred and nine, shall have any Storehouses of Quantity of Malt locked up and secured in any Stort house or any Malt for Export- Other Place or Places as is before directed, to be exported, shall, within ation within Fifteen Months next after the said Twenty-fourth Day of June One 15 Months; thousand eight hundred and nine, remove and clear out of his Store.
house, or other Place or Places, all and every Part and Parcel thereof, that at any Time after the said Twenty-fourth Day of June One
thousand eight hundred and nine, shall be locked up and Iccured in and so from Time such Storehouse or other place in order to be exported; and shall alto Time,
ways from Time to Time, in every Fifteen Monthi, remove and clear out of such Sturehouse or other Place or Places in order to be exported, all and every Part or Parcel of Malt thal at any Time within every Fifteen Months after the last clearing Thall be locked up and securid in any Storehouse, or in any other Place or Places that shall be made
use of by him, her, or them, for the keeping of Malt for ExportaPenalty sol.
tion, on Pain of forfeiting and lofing the Sum of Fifty Pounds. Persons be XIV. And be it further enacted by the Authority aforesaid, That coming Maltsters from and after the said Twenty-fourth Day of June One thousand for Exportation eight hundred and nine, all and every Person or Perions whatsoever that after 24 June
shall become Maltīters or Makers of Malt for Exportation, and shall a 809, shall in like Manner make use of any Storebouse or Storehouses, Place or Places, for the clear their Store- keeping of Mali for Exportation, shall, within Fifteen Months after
the Beginning to make use of any such Storehouse or Storehouses, or 13 Months. Penalty sol.
such other Place or Places, remove and clear out of such Places, to be exported, all and every part and Parcel of such Malt that at any Time or Times Thall have been put into such Place or Places within Fifteen Months after he, she, or they shall have begun to make vse of such Place or Places, and shall always from Time to Time remove and clear out of such Storehouse or other Place to be exported, all and every Quantity of Malt whatsoever tbat within every Fifteen