Goods, continued.

TABLE (C.)

into and made fit for Ship Building, or for any
of the Ufes and Purposes aforefaid; Salted Beef,
Pork, and Butter, Bifcuit, Small Beer, Pease and
Oatmeal, Sailors' Clothes, Hammocks, Bedding
and Apparatus, and Inftruments belonging to
Surgeons, Bullion, or for any Goods which may
be imported into Great Britain Duty free.
For the Conditions, Regulations, and Restrictions
under which Prize Goods may on Condemnation
be fecured in Warehoufes, See 43 Geo. 3. cap. 134.
and 48 Geo. 3. cap. 97.

Note.-Goods, Wares, and Merchandize con-
demned as Prize or as Droits of Admiralty,
having been secured in Warehouses according to
Law, may be taken out of fuch Warehoufes to
be used or confumed in Great Britain on Pay-
ment of the Remainder of the Duties which would
at the Time of fuch taking out have been due and
payable to His Majefty thereon, if the fame had
been regularly imported by Way of Merchandize
into Great Britain.

For the Conditions, Regulations, and Reftrictions
under which Goods, Wares, and Merchandize,
condemned as Prize or as Droits of Admiralty,
having been warehoufed according to Law, may
be exported from thence without Payment of any
further Duty imposed by the Act to which this
Table is annexed, See 43 Geo 3. cap. 134.

TABLE (D.)

TONNAGE DUTY on Ships and Veffels entering Inwards or Outwards (except in Ballaft) in any Port in Great Britain, from or to Foreign Parts.

TONNAGE DUTY.

Temporary

or

Permanent
Duty.

War Duty,

£ s. d.

On Ships and Veffels entering Inwards or Outwards, s. d. £
(except in Ballaft) in any Port of Great Britain from
or to Foreign Parts,

For every Ton Burthen of every Ship or Veffel
entering Inwards or Outwards (except in Ballaft,)
from or to the Islands of Guernsey. Jerfey, Sark,
or Alderney, the Greenland Seas, or the Southern
Whale Fishery

Cca

On Ships and Veffels, &c. continued.
For every Ton Burthen of every Ship or Veffel
entering Inwards or Outwards (except in Ballaft)
from or to any Port or Place within the Streights
of Gibraltar

For every Ton Burthen of every Ship or Veffel
entering Inwards or Outwards (except in Eallaft)
from or to any Port or Place in Ruffia, or within
the Baltic Sea
For every Ton Burthen of every Ship or Veffel
entering Inwards or Outwards (except in Ballaft)
from or to any Port or Place in Europe, except
the Isle of Man

For every Ton Burthen of every Ship or Veffel
entering Inwards or Outwards (except in Ballaft)
from or to any Port or Place within the Limits of
the Charters granted to the United Company
of Merchants of England trading to the Eaft
Indies

For every Ton Burthen of every Ship or Veel
entering Inwards or Outwards, (except in Lallaft),
from or to the Cape of Good Hope
For every Ton Burthen of every Ship or Veffel
entering Inwards or Outwards (except in Ballaft)
from or to any Port or Place in Africa, not other-
wife enumerated or defcribed

For every Ton Burthen of every Ship or Veffel
entering Inwards or Outwards (except in Ballaft).
from or to the Island of Newfoundland, the Islands
of Cape Breton, St. John, or Prince Edward's
Ifland, or the Coaft of Labrador

For every Ton Burthen of every Ship or Veffel entering Inwards or Outwards (except in Ballast) from or to any Port or Place in the United States of America, any British Island, Colony, or Plantation in America, or any other Part of America, not otherwife enumerated or defcribed

САР. ХСІХ.

An Act to amend the feveral Acts for the regulating and
fecuring the Collection of the Duties on Spirits diftilled in
Ireland; and for the regulating the Sale of fuch Liquors by
Retail.
[15th June 1809.]
WHEREAS it is expedient to, make further Regulations for

WHEREAS it is of makt fuccoon fed

in Ireland: Be it therefore enacted, by the King's moft Excellent Majesty,

Townlands for
unlicenfed
Stills (under

47 G. 3. it. 2.
c. 17. § 22.)
increased to 100l.

on a fecond
Offence; except

where the Offender has been convicted by an Inha

bitant; where the Fine fhall

be 251. only; under 48 G. 3. c. 81. § 15.

Majefty, by and with the A tvice and Confent of the Lords Spiritual
and Temporal and Commons, in this prefent Parliament #ff mbled,
and by the Authority of the fome. That after the First Day of Fines on
January, One thoufand eight hundred and ten, whenever under or by
virtue of an A&t made in the Forty-feventh Year of His prefent Ma
jefty's Reizn, intituled, An A& to amend an A made in the Forty fixth
Year of His prefent Majefty for the regulating and fecuring the Collection
of the Duties on Spirits diffilled in Ireland, or any Art or Ats in force
in Ireland, for amending the lame, the Court at any Affizes or Pre-
fenting Term fhall be required to fine any Parish, Townland, Manor,
or Lordship, on account of any unlicenfed Still, or Part of a Still,
or Appendage to a Still, or any Worm or other Utensil for ditiling
Spirits, or any Wah, Pot Ale, Low Wines or Singlings, having
been found or ufed in any Place within any Parish, Townland,
Manor, or Lordship, which has been or fhall have been fined at the
preceding Affizes or Prefenting Term on any of the faid Accounts,
fuch Court thall fine fuch Parish, Townland, Manor, or Lordship,
in the Sum of One hundred Pounds in lieu of the Sum of Fifty
Pounds, in the faid recited A&t of the Forty-feventh Year mentioned;
and fuch Fine of One hundred Pounds fhail be levied and recovered
in fuch Manner, and by fuch Ways and Means as by the faid recited
Act of the Forty-feventh Year, or by any other At or A&ts in
Force in Ireland is direct-d, with refpet to any Fine of Fifty Pounds
to be levied on any Parish, Townland, Manor or Lordship, under the
faid Acts or any of them: Provided always, that in Cafes where
under and by virtue of an Act made in the Forty-eighth Year of
His prefent Majefty's Reign, intituled, An Act to amend the feveral
As for the regulating and fecuring the Collection of the Duty on Spirits
diftilled in Ireland, fuch Court is required to fine fuch Parish, Townland,
Manor or Lordfhio in the Sum of Twenty-five Pounds only, in con-
fequence of the Offender having been tried and convicted of a Mif
demeanor by the Evidence of an Inhabitant of fuch Parish, Townland,
Manor or Lordship, (not being an Officer of Cultoms or Excife,)
fuch Court fhall fine fuch Townland, Parish, Manor or Lordship, in
the Sum of Twenty-five Pounds only, in fuch Cafe.

II. And whereas by the faid recited Act, made in the Fortyeighth Year aforefaid, it is enacted. That whenever any Offender 'fhall be tried and convicted of a Mifdemeanor in having made use of any Still, Still-head or Worm for diftilling, or in having made or distilled any Low Wines, Singlings or Spirits, or in having brewed, made, or fermented any Worts, Wash, or Pot Ale, wherewith and with the Intent to diftil Low Wines, Singlings or Spirits, without having a Licence in force pursuant to Law for diftiling, by the Evidence of any Inhabitant (not being an Officer of Excife) of the Parish, Townland, Manor or Lordship in which the Place shall be fituate, where fuch Offence was committed, upon an Information given by fuch Inhabitant before any other Information for the faid Offence fhall have been given to a Magiftrate, the Court before whom fuch Conviction fhall be had at any Affizes or Prefenting Term fhall fine fuch Parish, Townland, Manor or Lordship, on • account of fuch Offence, in the Sum of Twenty-five Pounds only, fuch Fine to be recovered and levied in Manner as in the said recited Act of the Forty-eighth Year is mentioned and directed, and that "no Part of fuch Fine, or Sum of Twenty-five Pounds, fhall be ⚫ applied

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applied to the Society for difcountenancing Vice and promoting Virtue in the City of Dublin, nor to the Treasurer of any Publick • Infirmary or Hofpital of any County, Town, or City, but the whole of fuch Fine or Sum of Twenty-five Pounds fhall be applied and paid by the Treasurer of the County, County of a Town or City, to 'fuch Inhabitant who fhall have fo given the first Information, and by whofe Evidence fuch Conviction fhall have been had; or to the Juftice of the Peace before whom fuch Information fhall have been made, to be by him applied in rewarding fuch Informer, or other, wife promoting the Suppreffin of Private Stills within his Jurifdiction, according to the Direction of the Court ;' Be it enacted, That in cafe fuch Inhabitant fhall ftate in fuch Information that he ia willing to give up all Right which he could claim in fuch Fine, if impofed, it shall not be lawful for fuch Court, in fuch Cafe, to fine any fuch Parish, Townland, Manor or Lordship on account of fuch Offence in the faid Sum of Twenty five Pounds, or in any other Sam whatever, any Thing in the faid recited Act or in any other A& or Acts in force in Ireland to the contrary notwithstanding.

III. And be it further enacted. That every Fine exceeding the Sum of Twenty-five Pounds, after deducting thereout the Colts of recovering the fame, if fuch Cofts fhali not he paid by the Direction of the Commiffioners of Inland Excife and Taxes, under and by virtue of the faid recited A&t of the Forty-feventh Year aforefaid; but where fuch Cofts fhall be fo paid, then the whole of fuch Fine, without any Deduction, fhall be applied in Manner following; (that is to fay,) one Moiety thereof, or of fo much thereof as shall remain after deducting the Cofts in the Cafe aforefaid) fhall be paid by the Treasurer of the County, County of a Town or City, to the Officer of Excife, or to the Informer or Juftice of the Peace, to whom One Moiety of the Fine of Fifty Pounds is given by the faid recited A&t of the Forty-feventh Year aforefaid, in Manner as is directed in and by the faid recited A&t; and the other Moiety of all and every fuch Fine or Fines (or of fo much thereof refpectively, as may remain after deducting the Cofts in the Cafe aforefaid) fhall be paid by every fuch Treasurer on the Certificate herein-after mentioned, to the Perfon or Perfons who fhall fet up and work any licenfed Still of lefs than One thousand Gallons Content within any Parish, Townland, Manor or Lordship in which any fuch Fine fhall have been levied: Provided always, that the Claim of every fuch Perfon fhall be determined on and certified by the Juftices of Peace at any Quarter Seffions, whether held by Adjournment or otherwife, within the County, County of a City or Town wherein fuch Parish, Townland, Manor or Lordship fhall be fituated; and in case more Persons than One shall claim fuch Moiety of any fuch Fine or Fines, fuch Court of Quarter Seffions fhall and may prefer the Claim of the Perfon who fhall have fet up the Still of the largest Content, or shall and may divide fuch Moiety of fuch Fine or Fines, among all the Claimants entitled, in Shares to each in proportion to the Contents of their respective Stills; or fhall and may adjudge the whole of fuch Moiety of any Fine or Fines to the Perfon who shall have firft fet up and worked a Licensed Still in every fuch Parish, Townland, Manor or Lordship, according as fuch Court fhall in their Difcretion think moft conducive to the Encouragement of licensed, and the Difcouragement of clandeftine Distillation; and it shall be lawful for fuch Court of Quarter Seffions to

take

take fuch Security as in the Judgment of fuch Court fhall feem proper, that every Perfon who fhall receive any fuch Fine or Fines, or any Portion thereof, fhall continue to work his Still during any fuch Period, not lefs than Four Months in the Year, as fuch Court fhall think reasonable, and which fuch Court fhall direct accordingly; and if no fuch Certificate fhail be made by fuch Juftices at any Quarter S ffions within Six Months after the Time when any fuch Fine or Fines fhall have been levied, then and in fuch Cafe One Fourth Part of fuch Fine, (or of fo much thereof as may remain after deducting the Cofts in the Cafe aforefaid,) fhall be paid by every fuch Treasurer for the Ufe of His Majelty, his Heirs and Succeffors, into the Hands of the Collector of Excife for the District in which the Parish, Townland, Manor or Lordship, off which fuch Fine fhall be levied fhall be fituate; and the remaining Fourth Part of fuch Fine, (or of fo much thereof as may remain, after deducting the Cofts in the Cafe aforefaid,) fhall be paid by every fuch Treasurer, if in the County of Dublin, or County of the City of Dublin, to the Society for discountenancing Vice and promoting Virtue in the faid City, for the Ufe of the faid Society, and if in any other County, or County of a Town or City, to the Treafurer of the Public Infirmary or Hofpital of fuch County, Town, or City, for the Ufe of the faid Infirmary or Hofpital; or for or towards erecting and maintaining One or more Ward or Wards for Idiots, or Lunatics, or towards erecting and fupporting Difpenfaries for furnifhing Medicines, and giving Medical Aid and Relief to the Poor, in fuch Places within the County as the Grand Jury fhall have préfented Money for the Eftablifhment of Difpenfaries therein, as the Governors of fuch Infirmary or Hofpital fhall think fit.

"Fines already impofed, but not levied before Summer Assizes 1809, "fhall be applied as under this Act, § 4.

Or on Failure of fuch Certif

cate, one quarter

to the Collector of Excife, and

the other to

Charities.

Fines, 50%.

V. And be it further enacted, That if any Perfon or Perfons fhall Penalty on be guilty of any Collufion in leaving or bringing in or into any Collufion in Parifh, Townland, Manor of Lordship, any unlicenfed Still, or other charging Utenfil for diftilling of Spirits, whereby fuch Parish, Townland, Parish with Manor or Lordship, fhall become liable to the Payment of any Fine, every Perfon fo offending fhall forfeit the Sum of Fifty Pounds, to be paid to the Perfon fuing for the fame; and in cafe fuch Perfon fhall be an Inhabitant of fuch Parish, Townland, Manor or Lordship, the Money fo recovered fhall be by him applied in Repayment to and among himself and the other Landholders and Inhabitants of fuch Parish, Townland, Manor or Lordship, in the Shares and Proportions paid by them refpectively, on account of fuch Fine, in fuch Manner as the Judge or Court before whom fuch Penalty fhall be recovered fhall order and direct: Provided always, that no fuch Penalty shall be recovered by more than One Perfon, on account of One and the fame Offence; and that if more Perfons than One fhall proceed for fuch Penalty, the fame fhall be recovered by the Perfon who fhall have first commenced his Action for the fame; and in cafe the Party If by an Officer, convicted of any such collufive Practices fhall be an Officer appointed Incapacity, &c. by or acting under the Commiffioners of Inland Excife and Taxes, or the Commiffioners of Cuftoms or Port Duties, fuch Perfon fhall, upon Conviction of fuch Offence, over and above the Payment of fuch penal Sum of Fifty Pounds, be, and he is hereby declared and rendered incapable

Cc4