Warehousing of British Spirits. in such Room than according to the said Account ought to remain therein, the Excess shall be charged with Duty, and if such Excess shall amount to more than One per Centum on the Quantity of Spirits which shall have been brought in since the last preceding Account taken of the Stock of Spirits of such Distiller or Proprietor of Spirits in such Room as aforesaid, such Excess shall be forfeited, and the Distiller or Proprietor of such Spirits shall forfeit the Sum of Twenty Shillings for every Gallon of such Excess. 6. In lieu of the Allowance of One Half per Centum allowed by Section One hundred and nineteen of the Act passed in the. Twenty-third and Twenty-fourth Years of Her Majesty's Reign, Chapter One hundred and fourteen, in the Case of any Deficiency which shall occur during the Operation of vatting, blending, or racking of Spirits in Warehouse, an Allowance not exceeding One per Centum shall be made in the Case of any such Deficiency, and the same Allowance shall be made in the Case of any Deficiency which shall occur during the mixing with Water and racking of any Spirits reduced under the Provisions of this Act. 7. On the Delivery of any Cask or Package of Spirits from the Excise Warehouse in which the same shall have been deposited without Payment of Duty, the proper Duties shall be charged and paid upon the Quantity of Spirits actually found in such Cask or Package at the Time of the Delivery thereof by Weight, Measure, or Gauge, as the Commissioners of Inland Revenue may direct; provided that if the Quantity of Spirits contained in such Cask or Package shall be found by Weight, Measure, or Gauge to be less than the Quantity contained therein when the same was deposited in the said Warehouse, and if the said Commissioners shall not be satisfied that such Deficiency has not been caused in the whole or in part by any fraudulent Abstraction, then the Duty shall be charged and paid upon the whole Quantity of Spirits contained in such Cask or Package at the Time when the same was deposited in the Warehouse according to the Account then taken thereof, or upon such Portion thereof as the said Commissioners shall think fit. 8. If any Officer of Excise shall at any Time find a greater Deficiency (whether calculated by Weight, Measure, or Gauge) in the Quantity of Spirits which should be contained in any Cask or Package deposited in any Excise Warehouse without Payment of Duty than can be accounted for by natural Waste or other legitimate Cause, the Commissioners of Inland Revenue may require immediate Payment of the Duty on the Quantity of Spirits originally warehoused in such Cask or Package; and if such Duty be not paid by the Distiller or Proprietor of such Spirits in whose Name the said Cask or Package shall be warehoused, on Demand made in Writing by any Officer of Excise, the said Distiller or Proprietor shall forfeit double the Value of the said Duties; and no Spirits which may be deposited in any such Warehouse as aforesaid in the Name of such Distiller or Proprietor shall be transferred to any other Person or delivered out of such Ware house Warehousing of British Spirits. house until such Distiller or Proprietor shall have paid the Amount of such Duties or Forfeiture as aforesaid. 9. If any Spirits shall be fraudulently concealed in or removed Spirits fraudufrom the Excise Warehouse in which the same shall have been lently condeposited without Payment of Duty, or if any Spirits shall be cealed, &c. to be forfeited, abstracted from any Cask or Package which shall be deposited in and Distiller or any such Warehouse, all such Spirits, and all Spirits with which Proprietor of the same may be put or mixed, and all Spirits remaining in such Warehouse to Cask or Package, together with the said Cask or Package, shall forfeit 2007. be forfeited, and the Distiller, or the Proprietor or Tenant of the Warehouse (if such Concealment or Abstraction shall have taken place in, or such Removal have been made from, any General Warehouse), shall forfeit the Sum of Two hundred Pounds. 10. If any Distiller or Proprietor of Spirits, or any Proprietor Distiller or or Tenant of any Excise Warehouse used for the Deposit of Proprietor of Spirits without Payment of Duty, or if any Person or Persons in Spirits, &c. the Employ of any Distiller or Proprietor of Spirits or Proprietor gaining Access opening or or Tenant of such Warehouse, shall open or gain access to any to Warehouse, Excise Warehouse used for the Deposit of Spirits without Pay- except in Prement of Duty, except in the Presence of an Officer of Excise sence of an acting in the Execution of his Duty as such Officer, or shall Officer, to forabstract any Spirits from any Cask or Package therein, the Distiller or Proprietor of Spirits, or Proprietor or Tenant of the Warehouse as aforesaid, who, by himself or by any Person in his. Employ, shall commit any such Offence as aforesaid, shall forfeit the Sum of Five hundred Pounds. feit 5007. 11. Any plain British Spirits to which no sweetening or other British Spirits Matter which shall alter the Strength thereof has been added may be removed may, upon Security by Bond being given, and under such Regu- from Excise to Customs Warélations as the Commissioners of Customs and Inland Revenue house, and may respectively may from Time to Time make in that Behalf, be be delivered removed from any Excise Warehouse to, and be deposited without from Customs Payment of any Duty in, any Customs Warehouse which shall Warehouse for be situate in Premises separate and distinct from any other Pre- Home Conmises in which Duty-paid Spirits or Wine are kept; and any sumption. such Spirits so deposited may upon the like Security, and under such Regulations as aforesaid, be removed to any other Customs Warehouse situate as aforesaid, or to any General Excise Warehouse ; and such Spirits may be delivered for Home Consumption from any Customs Warehouse in which the same shall be deposited, upon Payment of the proper Excise Duties thereon, to be ascertained according to the Laws and Regulations now in force with respect to Spirits in an Excise Warehouse; and the said Duties shall be collected by the Officers of Customs under the Direction of the said Commissioners of Customs, who shall cause a separate Account to be kept, and to be furnished to the said Commissioners of Inland Revenue, of all such Duties collected and received; and the Amount thereof shall from Time to Time be paid over to the Account of the Receiver General of Inland Revenue at the Bank of England, aud shall be dealt with and applied in the same Manner as other Monies arising from Duties of Excise. 12. The -2.2 Allowance of Warehousing of British Spirits. 12. The Allowance of Twopence per Gallon granted by Sec2d. a Gallon on tion Four of the Act passed in the Twenty-third and Twenty British Spirits fourth Years of Her Majesty's Reign, Chapter One hundred and deposited in Customs Ware- twenty-nine, to any Distiller or Proprietor of Spirits in respect house not to be of British Spirits deposited in a Customs Warehouse, shall not paid until be paid until a Certificate from the proper Officer of Customs Spirits actually shall be produced to the Officer of Excise appointed to pay the said Allowance that such Spirits have been actually exported or used in the said Warehouse for fortifying Wines, or for any other Purpose to which Foreign or Colonial Spirits may be applied under the Laws or Regulations of the Customs. exported. c. 9. 13. All the Powers, Provisions, Clauses, Regulations, Pains, and Penalties contained in or imposed by any Act or Acts relating to the Customs as to the Warehousing, Custody, and Delivery out of Warehouse, whether for Exportation, for Use as Ships Stores, or for Home Consumption, of Goods liable to a Duty of Customs, and as to any Deficiencies therein or Allowances thereon, so far as the same respectively are or shall be applicable, in all Cases not hereby expressly provided for, and so far as the same shall not be superseded by and shall be consistent with the express Provisions of this Act, shall be observed, applied, enforced, and put in execution with reference to any British Spirits deposited in any Warehouse of Customs under the Provisions of this Act, and to the Proprietors or Owners of such Spirits. 14. Any Bond or Security required to be given by or under the Authority of this Act shall be entered into to Her Majesty, with One or more sufficient Surety or Sureties, and in such Amount and with such Conditions as the Commissioners of Cus toms or Inland Revenue respectively shall direct and approve. 15. The Penalties and Forfeitures imposed by this Act shall be sued for, recovered, levied, mitigated, and applied by the same Ways, Means, and Methods, and in like Manner, as Penalties and Forfeitures may be sued for, recovered, levied, mitigated, and applied under the Laws of Excise in that Behalf. 16. Sections 129, 132, 133, 134, and 147 of the Act passed in the Twenty-third and Twenty-fourth Years of Her Majesty's Reign, Chapter One hundred and fourteen, shall be and the same are hereby repealed, except as to anything done or which ought to be done, or as to any Offence committed, or any Penalty or Forfeiture incurred, before the Commencement of this Act. CA P. XIII. An Act to further extend the Time for making Enrolments under the Act passed in the Twenty-fourth Year of the Reign of Her present Majesty, intituled An Act to amend the Law relating to the Conveyance of Lands for Charitable Uses, and otherwise to amend the said Law. [13th May 1864.] WHEREAS by an Act passed in the Twenty-fourth Year of the Reign of Her present Majesty, Chapter Nine, Time was given for enrolling certain Deeds, Assurances, and 'Instruments Charitable Assurances Enrolments. 'Instruments therein referred to until the Expiration of Twelve 'Calendar Months next after the passing of the said Act; and by another Act passed in the Twenty-fifth Year of Her present 25 & 26 Vict. Majesty, Chapter Seventeen, the Time for enrolling such Deeds, c. 17. 'Assurances, and Instruments was extended to the Sixteenth Day of May One thousand eight hundred and sixty-four; and by the Fourth Section of the said Second Act it was enacted 'that the said First Act and the said Second Act should be taken 'to apply as well to Cases where certain separate Deeds or Instru'ments therein mentioned should be or should have been executed after, as to Cases where they might have been executed before 'the passing of the said First Act: Provided only, that if not 'then already executed such Deed or Instrument should be 'executed within Six Months next after the passing of the said Second Act: And whereas it is expedient further to extend the Time for making such Enrolment, and otherwise to amend the Provisions of the said First and Second Acts and the Acts therein recited or referred to: Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows: 1. The Enrolment of every Deed, Assurance, and Instrument which shall be enrolled before the Seventeenth Day of May One thousand eight hundred and sixty-six shall, for the Purposes of the said recited Acts, or either of them, have the same Force and Effect which it would have had if such Enrolment had taken place within the said Time by the said Acts respectively limited. Time for Enrolment of Deeds, &c. ex tended to 17th May 1866. to separate Deeds or Instruments referred to. 2. This Act shall be taken to apply as well to Cases where Act to apply such separate Deed or Instrument as is mentioned in the Fourth Section of the said Second Act shall be or shall have been executed after, as to Cases where it may have been executed before the passing of the said First Act; provided only, that if not already executed, it be executed within Six Calendar Months next after the passing of this Act. 3. And whereas it may be impossible in some Cases to enrol Provision the original Deed creating a Charitable Trust by reason of the where original same having been lost or destroyed by Time or Accident, but Deed is lost. nevertheless the Trusts of such Charity may sufficiently appear by some subsequent Deed appointing new Trustees, or other'wise reciting the Trusts created by the original Deed:' Be it enacted, That in every such Case it shall be lawful for any Trustee or other Person interested in such Charitable Trust to apply by Summons in a summary Way to the Court of Chancery for an Order authorizing the Enrolment of such subsequent Deed; and if the Court shall be satisfied, by Affidavit or otherwise, that such original Deed has been lost or destroyed by Time or Accident, but that the Trusts thereof sufficiently appear by such subsequent Deed, then it shall be lawful for the said Court to make an Order authorizing the Enrolment of such subsequent Deed ; and the Enrolment thereof shall have the same Force and 24 & 25 Vict. c. 133. Provisional Schedule con- Chancellor of the Duchy of Lancaster to nominate an Agent on behalf of Her Majesty. Short Title. Charitable Assurances Enrolments. and Effect as the Enrolment of the original Deed would have had if the same had not been lost or destroyed as aforesaid. 4. Every full and bonâ fide valuable Consideration within the Meaning of the First Section of the said First Act which shall consist either wholly or partly of a Rent or other annual Payment reserved or made payable to the Vendor or Grantor, or to any other Person, shall for the Purposes of the Statute passed in the Ninth Year of the Reign of His late Majesty King George the Second, Chapter Thirty-six, be as valid and have the same Force and Effect as if such Consideration had been a Sum of Money actually paid at or before the making of such Conveyance without Fraud or Collusion. CA P. XIV. An Act to confirm certain Provisional Orders under "The Wales have, in pursuance of "The Land Drainage Act, 1861," duly made the Provisional Orders contained in the First, Second, Third, and Fourth Parts of the Schedule to this 'Act annexed, and it is by the said Act provided that no such ⚫ Orders shall be of any Validity whatever until they shall have 'been confirmed by Parliament, and it is expedient that the said "Orders should be so confirmed: Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows: 1. Each of the Provisional Orders contained in the Schedule hereunto annexed is hereby confirmed, and from and after the passing of this Act shall be deemed to be a Public General Act of Parliament of the like Force and Effect as if the Provisions of the same had been enacted in the Body of this Act. 2. The Chancellor for the Time being of Her Majesty's Duchy of Lancaster shall nominate, by Writing under his Hand, an Agent to act on behalf of Her Majesty, Her Heirs or Successors, as Owner or Owners of Lands in the Parish of Methwold, who shall have the same Powers as if such Agent were appointed by Her Majesty, Her Heirs or Successors, and also from Time to Time to revoke the Appointment of any such Agent, and appoint another in his Place, if the Chancellor for the Time being of the said Duchy shall so think fit, but such Appointment shall be and remain valid notwithstanding a Change in the Office of Chancellor of the Duchy, unless such Appointment shall be revoked by any succeeding Chancellor; and every Agent so appointed by the Chancellor of the said Duchy shall, until such Appointment shall be revoked as aforesaid, be a Member of the Board, and have the same Powers and Privileges as if he had been elected in manner provided in "The Land Drainage Act, 1861." 3. This Act may be cited for all Purposes as "The Land Drainage Supplemental Act, 1864." |