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Schedule were granted by

46 G. 3. c. 65. and the Pro

vifions contained

in 43 and

48 G. 9. fhall be applied in Exe

cution of this Act, &c.

Except as to
Allowances on
Incomes.

Duties fhall be
carried to the
Confolidated
Fund.

of His prefent Majefty; and in the Execution of this Act all and every the Provifions contained in the faid feveral Acts paffed in the Forty-third and Forty-eighth Years of His prefent Majefty, fhall be ufed and applied in like Manner, and to the like Effect as the fame Provifions may be ufed or applied in the Execution of the faid Act paffed in the Forty-fixth Year aforefaid, but fubject nevertheless to the feveral Rules and Exemptions in the Schedule to this A&t contained; and all and every the Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Claufes, Matters and Things contained in the faid laft mentioned A&t, except where other Provifions are made in this Act, or in the Schedule thereto annexed, fhall feverally and refpectively in the Execution of this A&t be duly obferved, practifed, and put in execution throughout the respective Parts of Great Britain in the faid feveral Acts mentioned, as fully and effectually to all Intents and Purposes as if the fame Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Claufes, Matters, and Things were particularly and refpectively repeated and re-enacted in the Body of this Act, and fhall feverally, except as aforefaid, and alfo except as hereinafter is provided, be applied, conftrued, deemed and taken to belong to this A&t in like Manner as if the fame had been enacted therein, and exprefsly applied to the Duties hereby granted: Provided always, that the Allowances to be granted from or out of the Aff-fments to be made by virtue of the faid A&t paffed in the Forty-fixth Year of His prefent Majefty to Perfons in refpect of their Incomes, fhall not be made, allowed or granted out of the Duties to be affeffed by virtue of this A&t.

V. And be it further enacted, That the Monies arising from the Rates and Duties of One Shilling and Six-pence in the Pound refpectively impofed on the feveral Matters and Things contained in the faid Schedule, (the neceffary Charges for raifing and accounting for the fame excepted), fhall from Time to Time be paid into the Receipt of His Majelly's Exchequer at Westminster, feparate and apart from cach other, and from all other Rates and Duties, and fhall be carried to, and made Part of the Confolidated Fund of Great Britain.

A&t may be altered or repealed this Soffion. § 6.

The SCHEDULE referred to by the Act of the Forty-ninth
Year of His prefent Majefty's Reign.

No. I.

For every Twenty Shillings of the Yearly Value or Amount of ali Salarice, Fees and Perquitites incident to, or received for or in refpe&t of all Offices and Employments of Profit in Great Britain, granted by or derived from the Crown, exceeding the Value of One hundred Pounds per Annum, which have been heretofore rated or af fled by virtue of any Act for granting an Aid to His Majefty by a Land Tax, and which fince the Act for the Redemption of fuch Part thereof as was charged on Lands, Tenements or Hereditaments, have been rated or affeffed to the Tax on Offices or Employments of Profit, by virtue of any Act or Acts for continuing the faid laft mentioned Tax for One Year, and frem Year to Year, over and above all other Duties already charged or payable, the Sum of One Shilling.

For every Twenty Shillings of all Penfions and other Gratuities payable out of any Revenue belonging to His Majelly in Great Britain exceeding the Annual Value of One hundred Pounds per Annum, over and above all other Duties already charged or payable, the Sum of One Shilling.

No. II.

For and upon (*) all Salaries, Fees, and Wages, payable for or in refpe&t of Offices of Profit granted by or derived from the Crown, which have heretofore been rated or affeffed in Manner aforefaid, and for and upon all Pentions and Annuities charged upon the Revenue of Great Britain, over and above all other Duties already charged or payable, the Sum of Sixpence.

EXEMPTIONS to the feveral Duties, as fet forth in the Schedules No. I. and II. before mentioned.

Any of the Royal Family.

Any Perfon on the Staff of His Majefty's Army; any Commiffioned
or Non-commiffioned Officer or Private in the Army, Artillery,
Marines, or Corps of Engineers, or in the Militia or Volunteers,
or in the Navy.

Any Penfion or Gratuity which His Majefty's Royal Predeceffors, or
His Majefty fhall have been, or His faid Majelty, His Heirs or
Succeffors, fhall be, pleafed to declare in the Warrant, Order, or
other Inftrument, directing Payment thereof to be intended as
Charitable Donations.

Any Office or Employment in any of the Univerfities in Great Britain.
In every Cafe when any Salary, Wages, Fees, Perquifites, Gratuities,
or other Payments payable in refpect of any Office or Employment
of Profit, or any Annuity, Penfion, Stipend. or other Payment,
fhall have been specially exempted from the Payment of Aids and
Taxes by any Act of Parliament.

In every Cafe, where any Salary, Stipend, or other Payment of, or ia refpect of any Office or Employment, or any Proportion of fuch Salary, Stipend, or other Payment which fhall be payable to any Perfon in respect of his having held any Office or Employment, or upon his Superannuation from fuch Office or Employment, fhall have been or fhall be directed to be paid net or without Deduction, by any Order of His Majefty in Council, or by any Warrant under the Royal Sign Manual, or by any Order of the Commiffioners of His Majey's Treafury.

In every Cafe where the Charge or Charges of One Shilling and of Sixpence refpectively, or of either of them, or any Salary, Stipend, or other Payment aforefaid, fhail have been directed to be repaid or re-imburfed to the Party charged with the faid Duty of One Shilling and Sixpence refpe&tively out of the Publick Revenue, or out of the Contingent or Fee Fund or Incidents of any Department of Office by like Order of His Majefty in Council, or by any Warrant under the Royal Sign Manual, or by Order of the Commiffioners of His Majefty's Treafury.

Provided

* Every 20s. of the yearly Value or Amount of

(49 G. 3. 110.)

A.D. 1809. Provided always, that the Authority for the Payment net or without Deduction of any Salary, Stipend, or other Pavment aforefaid, and the Authority for the Re-payment out of the Publick Revenue, or out of the Contingent or Fee Fund or Incidents of any Department of Office of any Charge made on any Salary, Stipend, or other Payment aforefaid, fhail be refpectively certified by fome prin cipal Officer in the Department to which fuch Office or Employment belongs, or fuch Payment is made, to be fo paid net or without Deduction, or to be repaid out of the said Revenue.

RULES for charging the faid feveral and respective Duties contained in No. I. and II. or either of them.

The faid Duties fhall extend to and be charged upon all Payments what foever made or to be made to any Perfon who fhall have been fuperannuated, or fhall have retired from any Office or Employment chargeable under this Act, in like Manner and to the ke Extent as fuch Payments would have been chargeable if such Person had continued to hold fuch Office or Employment, except fuch Offices or Employments of Profit as are exprefsly exempted therefrom by this A&.

The faid Duties (hall extend to all Payments out of any Contingent Fund or Fee Fund, or Incidents of any Department of Office, in like Manner as to any Payment out of the Publick Money, except as afort faid. The Profits of every fuch Office or Employment hereby chargeable with the faid Duty of One Shilling upon the Salaries, Fees, and Perquifites thereof, and the Profits of every fuch Office or Employment of Profit hereby chargeable with the faid Duty of Sixpence, upon the Salary, Fees, and Wages thereof, fhall feverally and refpectively be computed, raifed, levied and paid according to the Annual Value at which fuch Profits refpectively ftand valued and rated in the last Affeffment to the faid Tax on Offices and Employments of Profit by fuch Annual Act as aforefaid.

All Offices and Employments of Profit exceeding the Value of One hundred Pounds per Annum, and hereby charged with the faid Duty of One Shilling, for every Twenty Shillings thereof, fhall alfo be further chargeable with the faid Duty of Sixpence for every Twenty Shillings thereof, according to the Provifions of this A&t relpecting the faid Duty of Sixpence, and all Offices and Employments of Profit exceeding the faid Annual Value, and hereby charged with the faid Duty of Sixpence, fhall alfo be further chargeable with the faid Duty of One Shilling according to the Provitions of this Act refpe&ting the faid Duty of One Shilling, and the Charge or Payment of either of the faid Duties in refpect of fuch Office or Employment of Profit as laft aforefaid, thail not be construed to exonerate any Perfon from the Charge or Payment of the other of them.

CAP

CA P. XXXIII.

An Act to grant an Excife Duty on Spirits made or diftilled
from Sugar in Ireland, during the Prohibition of Distillation.
from Corn or Grain there, in lieu of the Excife Duty now
chargeable thereon; and to allow a Drawback on the Export
thereof to Foreign Parts.
[28th April 1809.]

HEREAS the Distillation of Spirits from Corn or Grain in

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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

Corn, there fhall. Spirits diftilled from Sugar, 25. 10d. British per Gallon, in lieu of

be levied, on

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5s. 114d. under 48 G. 3. c. 78.)

of the fame, That, during the Time in which the Diftillation of Spirits During the from Corn or Grain in Ireland fhall be fo prohibited, there fhall be Prohibition of raifed, levied, collected, paid, and fatisfied unto, and to the Ufe of Diftillation from His Majefty, His Heirs and Succeffors, for and upon every Gallon of Aqua Vitæ, Strong Waters, or Spirits, which at any Time or Times during fuch Prohibition fhall be made or diftilled in Ireland from Sugar, by any Perfon or Perfons whatsoever, or for which any Diftiller hall be chargeable by Law, the Sum of Two Shillings and Ten-pence Half-penny British Currency and no more, in lieu of the Excife Duty of Five Shillings and Eleven-pence Half-penny British Currency, granted on fuch Spirits by an Act made in the laft Seffion of Parliament, intituled, An Act to grant to His Majefly Duties upon Malt made in Ireland, and upon Spirits made or diflilled in Ireland, and to allow certain Drawbacks on the Exportation thereof; and that for every Gallon of fuch Spirits which fhall have been diftilled during fuch Prohibition as aforefaid, and which fhall be exported from Ireland, to any Place except to Great Britain, and which fhall not be exported from Warehouse in Ireland, there fhall be allowed and paid a Drawback of Five Shillings and Eight-pence, and no more. "Duty and Drawback fhall be levied and paid in Manner prescribed "by recited Ac. § 2.

and a Drawback of 5s. 8d. per Gallon fhall be allowed on Exportation

Charge on
Distillers 184
Gallons of Spirit

for

every 100 Gallons of

III. And be it further enacted, That in lieu and inftead of any Charge on any Decrease of Wafh produced from Sugar under any Act or Acts of Parliament in force in Ireland at the Time of the paffing of this Act, the Officer of Excife keeping an Account of Wafh in the Diftillery of any Diltiller in Ireland fhail, on any Decrease of Wafh Sugar Wafk produced from Sugar, charge the Diftiller for a Quantity of Spirits calculated after the Rate of Eighteen Gallons and a Half of Spirits for every One hundred Gallons of Wafh fo decreased, and fo in proportion for any greater or lefs Quantity of Wash.

"A&t may be altered or repealed this Seffion. § 4.

CA P. XXXIV.

An Act to permit the Registry at Malta of Ships taken as Prize.
[28th April 1809.]

W of Malta fhall remain under the British Government, to
THEREAS it is expedient, during fuch Time as the Inland

• permit the Regiftry in the faid Island of Ships and Veffels which are
⚫ condemned there as lawful Prize, and to extend to Ships and Veffels
49 Geo. III.

F

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A.D. 1809 fo registered the fame Privilegea and Advantages as are granted to Prize Ships and Velle's registered in Great Britain;' Be it therefore enacted by the King's mott Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament aflembled, and by the Authority of the fame, That, from and after the paffing of this Act, it shall be lawful for the Governor, Lieutenant-Governor, or Commander in Chief, or the Commiffioners exercising the Civil Power in the faid Ifland, and he and they is and are hereby authorized and required, on Application being made to them or either of them for that Purpose, to make Registry of any fuch Ship or Veffel, and to grant a Certificate of fuch Regiftry, in the fame Manner, and under the fame Rules, Regulations, and Reftrictions, as the Governor, Lieutenant-Governor, or Commander in Chief, refiding in any Colony, Plantation, Iland, or Territory, belonging to His Majeftv, in Afia, Africa, or America, are by an Act of the Twenty-fixth Year of His prefent Majefty's Reign, intituled, An Ad for the further Increafe of Shipping and Navigation, authorized to make Registry of the Ships and Veffels therein mentioned, and to grant Certificate of fuch Registry.

11. And be it further enacted, That all the Powers and Authorities in relation to any Acts, Matters, or Things that may be done by the Governor, Lieutenant-Governor, or Commander in Chief, in any fuch Colony, Plantation, Inland, or Territory, under and in pursuance of the faid recited Act, fhall and may be done and put in Execution, and shall extend to the Governor, Lieutenant-Governor, and Commander in Chief, and the Commiffioner exercifing the Civil Power in the faid Inland of Malta; and all and every Pain, Penalty, Fine, or Forfeiture, for any Offence whatever committed against or in breach of the faid recited Acts, and every other Claufe, Matter, and Thing, therein contained, as to the Regillry of Ships and Veffels, fhall, so far as the fame are applicable, extend and be deemed, construed, and taken to extend to Ships and Veffels registered under and in pursuance of this Act, in as full and ample a Manuer, to all Intents and Purpofcs, as if the faid Powers and Authorities, Pains, Penalties, Fines, Forfeitures, Provifions. Claufes, Matters, ad Things, were repeated and re-enacted in this Act, and were made Part thereof.

III. And be it further enacted, That any fuch Ship or Veffel fo condemned as lawful Prize, and registered as aforesaid, being owned and navigated according to Law, fhall be entitled to the Privileges and Advantages of a Prize Ship or Veffel in like Manner, as if condemned and registered in Great Britain, to all Intents ard Purposes whatsoever.

IV. And be it further enacted, That any fuch Ship or Veffel fo condemned as lawful Prize and registered as aforefaid, being owned wholly or in Part by any Perfon or Perfons not being British-born Subjects, but being Natives of and Refidents in the faid Illand, and being navigated by a Mafter and Three-fourths of the Mariners either British Subjects or Natives of the faid Ifland, fhall, during the Time that the faid and fhall remain under the British Government, and for the Space of Twelve Calendar Months after and no longer, be entitled to the Privileges and Advantages of a Prize Ship or Veffel, in like Manner as if condemned and registered in Great Britain, fo far as refpects the direct Trade between the faid Islands of Great Britain and to and from the faid Island and any Place within the Streights, and in no other Trade whatsoever, any Thing in any Act or Acts to

the

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