22 February 1832. A BILL To reduce the Allowance on Spirits made from Note.-The Words printed in Italics are proposed to be inserted in the Committee. 5 W 6 G. 4. c. 58. HCRCAS by an Act passed in the Sixth year of the reign Preamble: of his late Majesty King GEORGE the Fourth, intituled, "An Act for providing equivalent Rates of Excise Duties, Allowances "and Drawbacks on Beer and Malt and on Spirits made in Scotland or Ireland, according to the Measure of the new Imperial Standard Gallon," there was granted for and upon every One hundred gallons Imperial Standard Gallon measure, and so in proportion for any greater or less quantity of Spirits of the strength of Hydrometer Proof, and so in proportion for any greater or less strength distilled in Scotland or 10 Ireland from Malt only, not being mixed with any unmalted Corn or Grain whatever, after the rate of Two such Gallons of Spirits for every Eight Gallons Imperial Standard Gallon measure of Barley Malt, or Ten such Gallons and Two Third parts of another such Gallon of Bear or Bigg Malt, in respect of which any Distiller in Scotland or Ireland 15 shall be charged with Duty, during the time that such Distiller shall use Malt only, Five Pounds Sixteen Shillings and Eight-pence as an Allowance on the Malt used in the distillation of such Spirits made from Malt only, which said Allowance of Five Pounds Sixteen Shillings and Eightpence on every One hundred Gallons is in the proportion of One shilling and two-pence per Gallon: Allowance granted by 6 G. 4. c. 58. Repealed. Allowance of 8 d. per Gallon on Spirits made from Malt in Scotland and Ireland. Allowance to be claimed and paid under former Acts and Regulations. 4 Geo. 4. And whereas it is expedient to repeal the said Allowance, and to 35 And be it further Enacted, That from and after the Fifth day of April One thousand eight hundred and Thirty-two, there shall be allowed and paid for and upon every Gallon of Spirits, and so in proportion for any greater or less quantity of Spirits of the strength of Hydrometer Proof, and so in proportion for any greater or less strength distilled in Scotland or Ireland from malted Corn only, not being mixed with any unmalted Corn or Grain whatever, after the rate of Two Gallons of such Spirits for every Bushel of Barley Malt, or One Bushel and One40 fourth of a Bushel and One-third part of a Gallon of Malt made from Bear or Bigg only, in respect of which Spirits any Distiller in Scotland or Ireland shall be charged with Duty, during the time that such Distiller shall use Malt only, an Allowance of Eight pence. And be it further Enacted, That the said Allowance hereby granted 45 shall be claimed, allowed and paid in such and the like manner, and under the same laws, enactments and provisions, conditions, restrictions, rules and regulations by which the former Allowance hereby repealed was claimed, allowed and paid; and all and every such laws, enactments and provisions relating to the said Allowance, in force at 50 the passing of this Act, and all and every Pain, Penalty, Fine and Forfeiture imposed for the breach of any Act or Acts in force relating to the said Allowance, hereby repealed, and the several clauses, powers and directions therein contained, shall and are hereby directed and declared to extend to, and shall be respectively applied and put in 55 execution for and in respect of the said Allowance hereby granted, and the claiming, allowing and paying the same, in as full and ample a manner to all intents and purposes as if particularly repeated and re-enacted in this Act. And be it further Enacted, That so much of an Act passed in the 60 Fourth year of the reign of His late Majesty King GEORGE the Fourth, intituled, "An Act to grant certain Duties of Excise upon Spirits "distilled from Corn or Grain in Scotland and Ireland, and upon "Licenses 5 "Licenses for Stills for making such Spirits, and to provide for the "better collecting and securing such Duties, and for the Warehousing "of such Spirits without payment of Duty," as provides and enacts, That if any Distiller who shall have given any such Notice of using malted Corn only as aforesaid, shall intend to commence or recommence to use unmalted Corn or Grain, or Malt mixed with unmalted Grain, at any time when there shall not be any Wort or Wash in the Distillery of such Distiller, such time being at least One calendar Month distant from the time such Distiller began to use Malt 10 only under any such notice, it shall be lawful for such Distiller, on giving Six days previous notice to the proper Officer, so to commence or recommence to use unnalted Grain; and such Distiller shall not thereafter be liable to any such Penalty aforesaid, or be entitled to any such Allowance: Provided also, That if any Distiller using unmalted Corn and Grain shall be desirous of commencing or recommencing to use malted Corn only as aforesaid, at any time when there shall not be any Wort or Wash in the Distillery of such Distiller, such time being at least One calendar Month from the time such Distiller shall have commenced or recommenced using unmalted Grain as aforesaid, it shall be lawful for such Distiller, on giving Six days notice as aforesaid, so to commence or recommence to use malted Corn only, shall be and the same is hereby Repealed. 53 20 25 tending to give Notice of and if he from Raw Grain, not to give an to be allowed And be it further Enacted, That every Distiller who shall be Distiller inlicensed at the time of this Act commencing and taking effect, and who shall intend to use Malt only, and to claim the Allowance herein granted, shall within One Month after the commencement of this Act, and Six Days before he shall commence to brew any Wort or Wash, give Notice in writing to the proper Officer of Excise in charge of his Distillery, in which Notice shall be stated that such Distiller intends to 30 use Malt only not being mixed with any unmalted Corn or Grain whatever during the continuance of his License; and every Distiller who shall be licensed after the commencement of this Act, or who shall renew his License on the expiration of any former License, and who shall intend to use Malt only, and to claim the said Allowance, shall at the time of taking out or renewing his License, give a like Notice to the Officer in charge of his Distillery; and no Allowance shall be granted or payable to any Distiller who shall not have given such Notice at the times hereinbefore mentioned; and if any Distiller having given any such Notice shall withdraw the same and commence to use raw Grain, which he may be allowed to do at any time after the expiration of One Month from the date of such Notice, it shall not be lawful for such Distiller to give any other Notice of his intention to use Malt only, or to receive any Allowance in respect of Spirits distilled from Malt during the remainder of his License. 35 40 cther Notice, or claim the Allowance during the remainder of his License. Distiller and entered as a Malt only, to paint the Premises. And be it further Enacted, That every Distiller and Maltster who shall make entry as a Maltster or Maker of Malt for the sole purpose of being consumed in distilling Low Wines or Spirits made from Malt only, shall paint or cause to be painted, or shall place and fix in Letters publicly visible and legible and at least one Inch long, in and 5 upon the principal or outward Gate or Entrance of his or her entered fame over his Malting Premises, his or her Name, together with the words "Entered to make Malt to be used in distilling Malt Spirits only ;" and in default of not painting or placing and fixing such Letters as aforesaid, or not preserving and keeping the same so painted, placed and fixed, or not 10 repainting or renewing the same as often as necessity shall require during the continuance of his or her Entry as such Maltster or Maker of Malt, every such Distiller and Maker of Malt shall forfeit for every such Offence the sum of Twenty Pounds. Maltsters not being Distillers, to be subject to the same Penal ties as Dis And be it further Enacted, That every Person who shall knowingly 15 buy or receive any Malt from any Distiller making Spirits from Malt only, and claiming the Allowance herein granted, and every Person, other than a Distiller, distilling Spirits from Malt only, who shall knowingly buy any Malt from any Maltster or Maker of Malt entered to make Malt to be used for distilling Spirits from Malt only, or who shall take or receive or cause to be taken or received any Malt from any Premises on the principal or outer Gate whereof the words Entered to make Malt to be used in distilling Malt Spirits only, shall be painted, fixed or placed, shall forfeit One hundred Pounds. 20 20 And be it further Enacted, That every Maltster or Maker of Malt, 25 not being a Distiller, who shall make Malt to be used in distilling Spirits from Malt only, shall be subject and liable to all the same Provisions, Rules, Regulations, Penalties, Fines and Forfeitures as are as Maltsters. by law provided in respect of a Distiller making Malt to be used in distilling Spirits from Malt only, as far as the same apply to such Dis- 30 tillers as Maltsters and Makers of Malt. tillers entered No Distiller making Spirits from Malt only, to have Raw AND whereas Doubts have arisen, whether a Distiller, having given Notice of his intention to use Malt only not being mixed with any unmalted Corn or Grain, is subject to a Penalty for having unmalted Grain in his Distillery Premises; BE it therefore Declared and 35 Enacted, That it shall not be lawful for any Distiller who shall have given Notice of his intention to use Malt only not being mixed with any unmalted Corn or Grain whatever, to have in any part of his or her Distillery, or in any Building or Place at his or her Distillery entered for depositing or for securing Malt, or in any Mill connected 40 with such Distillery or entered Premises, or used by such Distiller for grinding Malt for the use of his or her Distillery, or in any Room or Place, entered or not entered, having any open or internal communica tion |