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tion with any such Mill, any raw or unmalted Corn or Grain of any kind whatsoever, either whole or unground, or ground or bruised, or mixed or unmixed with any Malt; and that all raw and un-malted Corn or Grain of any kind whatsoever which shall be found in any such 5 Distillery or Premises or Mill, or Room or Place, and all malted Corn or Grain with which such raw unmalted Corn or Grain may have been or shall be mixed, shall be forfeited, and may be seised by any Officer or Officers of Excise, together with all Sacks, Casks, Vessels or Packages in which such raw unmalted Corn or Grain shall 10 or may be contained, or in which such raw and unmalted Corn or Grain, and the malted Corn or Grain with which the same shall or may have been mixed, shall or may be found; and every Distiller shall for every such Offence forfeit the Sum of Two hundred Pounds.

And be it further Enacted, That all Malt which shall be removed to 15 the Distillery of any Distiller making Spirits from Malt only, shall be forthwith deposited in the approved Building, Room or Place for depositing and securing Malt under the Locks of the Officer of Excise; and no Malt shall be used for distilling or making Spirits from Malt only until the same has been deposited in such approved Building, Room or 20 Place, under the Locks of the Officer of Excise, for Twenty-four Hours at least; and every Distiller making Spirits from Malt only, who shall mash any Malt or distil any Spirits from any Malt which shall not have been deposited Twenty-four Hours at least under the Lock of the Officer of Excise, in the approved Building, Room or Place for secur25 ing Malt at the Distillery of such Distiller, shall forfeit One hundred Pounds.

And be it further Enacted, That no Malt to be used in distilling Spirits from Malt only, shall, in removing the same to the Mill to be ground or bruised, or from the Mill after having been ground or bruised, 30 be conveyed through any Roomor Store entered for keeping or storing, or which shall contain unmalted Corn or Grain; and all such Malt which shall be conveyed through any such Store or Room shall be forfeited, and may be seized by any Officer of Excise, and the Distiller shall forfeit One hundred Pounds.

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And be it further Enacted, That every Distiller making Spirits from Malt only, who shall commit any Offence against any of the Provisions of this or any other Act for regulating the granting, claiming or payment of the Allowance on Spirits made fron Malt only, and be thereof convicted, in addition to any Penalty or Forfeiture which such Distiller shall incur for such Offence, shall further lose all claim to the Allowance hereby granted for and in respect of all Spirits with which such Distiller shall be charged during the continuance of his License; and it shall be lawful for the Commissioners of Excise to withhold payment of any such

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Exception in 11 G. 4. c. 17. s. 2. as to Maltsters in Scotland and Ireland making Malt for distilling Spirits from Malt only, Repealed.

Commencement of Act

Act may be

altered this Session.

Allowance which may be payable at the time of committing such Offence,
or which may be afterwards claimed by such Distiller during the con-
tinuance of his License; and any sum or sums of Money which may
have been paid to any Distiller between the commencement of his
License and the committing of such Offence, or on account of such 5
Allowance, shall be repaid by such Distiller to the Commissioners of
Excise, and in default of payment the same may be recovered in the
same manner and by the same means as any Duties on Spirits or other
Duties of Excise may be recovered.

And be it further Enacted, That so much of the Provision contained 10 in an Act passed in the Eleventh year of the reign of his late Majesty King GEORGE the Fourth, intituled, "An Act to alter and amend an "Act of the seventh and eighth years of His present Majesty for con

solidating and amending the Laws of Excise on Malt made in the "United Kingdom, and for amending the Laws relating to Brewers 25 "in Ireland, and the Malt Allowance on Spirits in Scotland and "Ireland, as excepts a Maltster or Maker of Malt in Scotland or "Ireland making Malt to be consumed in distilling Low Wines and Spirits from Malt only from using any Kiln entered for making and

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drying Malt, to dry and drying thereon any Corn or Grain not 20 making into Mait," shall be and the same is hereby Repealed; and it shall be lawful for any such Maltster or Maker of Malt in Scotland or Ireland to use any such entered Kiln for drying and to dry thereon any Corn or Grain not making into Malt, under the same regulations and in the same manner as any other Maltster or Maker of Malt is by the 25 said Provision authorized to do.

And be it further Enacted, That this Act shall commence and take effect on the Sixth day of April One thousand eight hundred and Thirty-two.

And be it further Enacted, That this Act, or any of the Provisions 30 thereof, may be amended, altered or repealed by any Act to be passed in this present Session of Parliament.

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DEREAS by an Act passed in the sixth year of the Preamble: reign of his late Majesty King GEORGE the Fourth, inti- 6 G. 4. c. 80. tuled, "An Act to repeal the Duties payable in respect of Spirits "distilled in England, and of Licenses for distilling, rectifying or compounding such Spirits, and for the Sale of Spirits, and to impose other Duties in lieu thereof, and to provide other regulations "for the collection of the said Duties, and for the Sale of Spirits, and "for the Warehousing of such Spirits without payment of Duty for Exportation," it is amongst other things enacted, "That it shall not be lawful for any Distiller to make or brew at the same time any Wort or Wash, or to make or distil any Spirits from Malt, Corn or Grain, or any mixture thereof, and from Sugar or Potatoes, or any mixture thereof respectively; or to make or brew any Wort or Wash, or distil any Spirits from any other materials what15 soever; and if any such Distiller shall at the same time make or brew any Wort or Wash, or shall make or distil any Spirits from Malt, Corn or Grain, or any mixture thereof, and from Sugar or Potatoes, or any mixture thereof respectively, or shall at any time make or brew any Wort or Wash, or distil any Spirits from any other Materials whatsoever, such Distiller shall forfeit the sum of Two hundred Pounds, and all such Wort, Wash and Spirits shall be forfeited, and may be seized by any officer of Excise:"

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And whereas by the same recited Act any licensed Distiller in Scotland or Ireland was authorized to make or brew any Wort or Wash, and to make or distil Spirits from Sugar or from Potatoes :

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