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Ireland, and be taken out of Warehouse for Consumption
in Ireland, or which, having been taken out of Warehouse
in England or Scotland for Removal to Ireland, shall on
or after the said Day be brought into Ireland, the addi-
tional Duty of One Shilling and Tenpence, and so in
proportion for any greater or less Degree of Strength or
any greater or less Quantity:

And for and upon every Gallon of Spirits of the Nature or
Quality of plain British Spirits of the Strength of Hydro-
meter Proof, manufactured or distilled in the Islands of
Guernsey, Jersey, Alderney, and Sark respectively, and
imported from any of the said Islands into Ireland, there
shall be charged and paid, on and after the Nineteenth
Day of April One thousand eight hundred and fifty-eight,
in lieu of the Countervailing Duties of Excise now charge-
able thereon under any Act or Acts in force, the Counter-
vailing Duty of Excise of Nine Shillings, and so in pro-
portion for any greater or less Degree of Strength or any
greater or less Quantity.

on Made

II. No Drawback of Excise shall be allowed or paid for or No Drawback upon any Made Wines which on or after the Nineteenth Day to be allowed of April One thousand eight hundred and fifty-eight shall be Wines. removed from England or Scotland to Ireland; and the Coun- Countervailing tervailing Duties now payable on the Removal from Ireland Duties to cease. to England or Scotland of the several Mixtures, Compounds, Preparations, and Commodities enumerated or described under the Head of Spirit Mixtures in the Schedule (A.) of the Act passed in the Eighteenth Year of Her Majesty's Reign, Chapter Twenty-two, shall also cease to be payable on any such Removal made on or after the said last-mentioned Day.

and to be col

Excise.

III. The said several Duties by this Act granted and imposed Duties, &c. shall be under the Management of the Commissioners of Inland to be under the Revenue, and shall be charged, raised, levied, collected, reco- the CommisManagement of vered, paid, and applied in such and the like Manner, and by sioners of Inthe same Ways, Means, and Methods, by which other Duties of land Revenue, Excise upon or in respect of Goods or Commodities of the lected and paid same Sorts or Kinds respectively are or may be respectively under the Procharged, raised, levied, collected, recovered, paid, and applied; visions of Acts and all Acts relating to the Duties of Excise, and all Fines, For- relating to feitures, Pains, and Penalties for any Offence against or in breach of any Act for securing Duties of Excise, or for the Regulation or Improvement thereof, and the several Clauses, Provisions, Powers, and Directions contained in such Acts, shall and are hereby directed and declared (except as altered by this Act) to extend to and shall be respectively applied, practised, and put in execution for and in respect of the said Duties hereby granted and imposed respectively, in as full and ample a Manner, to all Intents and Purposes, as if all and every the said Acts, Clauses, Provisions, Powers, and Directions, Pains, Penalties, and Forfeitures, were particularly repeated

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Where Contracts have been made, additional Duties to be added to the Price of the Articles contracted for.

Duty-paid

removed from

the Stores of Distillers and others to and from different Parts of the Kingdom.

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21 VICT. repeated and re-enacted in the Body of this Act with reference to the said Duties hereby granted and imposed as aforesaid. IV. And whereas Contracts or Agreements may have been made for the Sale or Delivery of some of the Goods or • Commodities on which increased or additional Duties of Excise are by this Act granted and imposed, which Contracts or Agreements may have been made with no Reference to such additional Duties, and thereby the several Contractors may be materially affected:' For Remedy thereof be it enacted, That every Person who shall have made or entered into any such Contract or Agreement shall be and is hereby authorized and empowered, in the Case of any such Contract or Agreement, to add so much Money as will be equivalent to the increased or additional Duty hereby granted on any such Goods or Commodities respectively to the Price thereof, and shall be entitled by virtue of this Act to be paid and to sue for and recover the same accordingly.

V. All Spirits on which the full Duties of Excise chargeable Spirits may be by Law shall have been paid may lawfully be removed from the respective Stores or Stocks of Distillers, Rectifiers, Compounders, Dealers, and Retailers of Spirits in Great Britain and Ireland respectively to and from and between the said respective Parts of the United Kingdom in like Manner as such Spirits may now be removed, and under and subject to the like Rules and Regulations as the same are now subject and liable to on the Removal thereof from any such Stores or Stocks as aforesaid to and from and between Places both of which are situated in one and the same Part of the United Kingdom.

19 & 20 Vict. c. 34.

20 & 21 Vict. c. 61.

Charging of Excise Duty on Sugar used in brewing deferred until 1st

April 1860.

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VI. Whereas by an Act passed in the Nineteenth and • Twentieth Years of Her Majesty's Reign, Chapter Thirtyfour, a Duty of Excise at the Rate of Two Shillings per Hundredweight was imposed on all Sugar used in the brewing or making of Beer after the Fifth Day of April One thousand eight hundred and fifty-eight, such Rate of Duty, together with the reduced Rate of Customs Duty on Sugar appointed by Law to take effect after the said last-mentioned Day, being deemed to be an Equivalent for the Duty of Excise on the Malt for which such Sugar would be substituted in the brewing or making of Beer: And whereas by an Act passed in the last Session of Parliament, Chapter Sixty-one, certain in• creased Rates of the Duties of Customs on Sugar were granted until the Thirty-first Day of March One thousand eight hundred and sixty inclusive, in lieu of the said reduced Rates: Be it enacted, That the charging and levying of the said Duty of Excise granted by the said Act of the Nineteenth and Twentieth Years of Her Majesty's Reign on Sugar used as aforesaid shall be deferred until the First Day of April One thousand eight hundred and sixty, and shall then be charged and levied only on Sugar so used on or after the said lastmentioned Day.

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CAP. XVI.

An Act for the further Amendment of the Duties of
Customs.
[11th May 1858.]

Most Gracious Sovereign,

WE, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary Supplies to defray Your Majesty's Public Expenses and making an Addition to the Public Revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the additional Rates and Duties herein-after respectively mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted; and be it 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:

Duties on

I. That, towards raising the Supply granted to Her Majesty, Additional the following Duties of Customs shall be charged on and after Rates and the Nineteenth Day of April One thousand eight hundred and Spirits, &c. fifty-eight on the Articles under mentioned, on their Importa- imported into tion into Ireland in lieu of the Duties now payable thereon; Ireland.

viz.

Spirits,

not being sweetened or mixed with any s. d.
Article so that the Degree of Strength thereof
cannot be ascertained by Sykes's Hydrometer;
for every Gallon of the Strength of Proof by
such Hydrometer, and so in proportion for any
greater or less Strength than the Strength of
Proof, and for any greater or less Quantity than
a Gallon of and from a British Possession in
America, or the Island of Mauritius, and Rum
of and from any British Possession within the
Limits of the East India Company's Charter,
in regard to which the Conditions of the Act
4 Vict. c. 8. have or shall have been ful-
filled
the Gallon 8 2

-

Rum Shrub, Cordials, and Liqueurs of and from a British Possession in America, or the Island of Mauritius, or a British Possession within the Limits of the East India Company's Charter, qualified as aforesaid

the Gallon 8 2

There shall be

applied for the Year 1858 the

Service of the

Sum of 11,000,000%.

out of the Con

solidated Fund.

The Treasury may cause

11,000,000l. of Exchequer Bills to be

made out in

manner pre-
scribed by

48 G. 3. c. 1.,
4 & 5 W. 4.
c. 15., and

5 & 6 Vict.
c. 66.

The Clauses,
&c. in recited
Acts extended
to this Act.

CAP. XVII.

An Act to apply the Sum of Eleven Millions out of the Consolidated Fund to the Service of the Year One thousand eight hundred and fifty-eight.

Most Gracious Sovereign,

[21st May 1858.]

W E, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards making good the Supply which we have cheerfully granted to Your Majesty in this Session of Parliament, have resolved to grant unto Your Majesty the Sum herein-after mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted; and be it 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:

I. There shall and may be issued and applied, for or towards making good the Supply granted to Her Majesty for the Service of the Year One thousand eight hundred and fifty-eight, the Sum of Eleven Millions out of the Consolidated Fund of the United Kingdom of Great Britain and Ireland, and the Commissioners of Her Majesty's Treasury of the United Kingdom of Great Britain and Ireland, or the Lord High Treasurer of the United Kingdom of Great Britain and Ireland, for the Time being, are or is hereby authorized and empowered to issue and apply the same accordingly.

II. It shall be lawful for the said Commissioners of Her Majesty's Treasury, from Time to Time, by Warrant under their Hands, to cause or direct any Number of Exchequer Bills to be made out at the Receipt of Her Majesty's Exchequer at Westminster for any Sum or Sums of Money not exceeding in the whole the Sum of Eleven Millions; and such Exchequer Bills shall be made out in the same or like Manner, Form, and Order, and according to the same or like Rules and Directions, as are directed and prescribed in an Act passed in the Fortyeighth Year of the Reign of His Majesty King George the Third, Chapter One, and in another Act passed in the Session of Parliament holden in the Fourth and Fifth Years of the Reign of His late Majesty King William the Fourth, Chapter Fifteen, and in another Act passed in the Session of Parliament holden in the Fifth and Sixth Years of the Reign of Her present Majesty, Chapter Sixty-six.

III. All and every the Clauses, Provisoes, Powers, Privileges, Advantages, Penalties, Forfeitures, and Disabilities contained in the said recited Acts shall be applied and extended to the Exchequer Bills to be made out in pursuance of this Act, as fully and effectually, to all Intents and Purposes, as if particularly repeated and re-enacted in this Act.

IV. The

IV. The Exchequer Bills to be made out in pursuance of Interest on Exchequer this Act shall and may bear an Interest not exceeding the Rate Bills. of Threepence Halfpenny per Centum per Diem upon or in respect of the whole of the Monies respectively contained therein.

advance

notwith

V. It shall and may be lawful for the Governor and Company Bank of of the Bank of England, and they are hereby empowered, to England may take, accept, and receive the Exchequer Bills authorized to be 11,000,000/. made out in pursuance of this Act, and to advance or lend to on the Credit Her Majesty, at the Receipt of the Exchequer at Westminster, of this Act, upon the Credit of the Sum granted by this Act, out of the standing Consolidated Fund of the United Kingdom of Great Britain 5 & 6 W. & M. and Ireland, any Sum or Sums of Money not exceeding in the c. 20. whole the Sum of Eleven Millions, anything in an Act passed in the Fifth and Sixth Years of the Reign of King William and Queen Mary, Chapter Twenty, or in any other Act or Acts, to the contrary notwithstanding.

delivered to

VI. It shall be lawful for the said Commissioners of Her Bills prepared Majesty's Treasury, and they are hereby authorized and em- by virtue of powered, to cause such Bills as shall be prepared by virtue of this Act to be this Act to be delivered from Time to Time to the Governor the Bank as and Company of the Bank of England, in such Proportions as Security for the Public Service may require, as Security for any Advance such Advances. or Advances which may be made to Her Majesty by the said Governor and Company of the Bank of England, under the Authority of this Act.

by Bills to be applied to the Services voted by the Com

VII. It shall be lawful for the said Commissioners of Her Monies raised Majesty's Treasury to issue and apply from Time to Time all such Sums of Money as shall be raised by Exchequer Bills to be made out in pursuance of this Act to such Services as shall then have been voted by the Commons of the United mons. Kingdom of Great Britain and Ireland in this present Session of Parliament.

chargeable

dated Fund.

VIII. The Principal Sum or Sums of Money to be contained Exchequer in all such Exchequer Bills to be made forth by virtue of this Bills made Act, together with the Interest that may become due thereon, upon the growshall be and the same are hereby made chargeable and charged ing Produce of upon the growing Produce of the Consolidated Fund of the the ConsoliUnited Kingdom of Great Britain and Ireland in the next succeeding Quarter to that in which the said Exchequer Bills have been issued; and it shall be lawful for the said Commissioners of Her Majesty's Treasury for the Time being, and they are hereby authorized, from Time to Time, by Warrant under their Hands, to direct the Comptroller General of the Receipt of the Exchequer at Westminster, in such Manner as they shall think necessary, to grant a Credit on the Exchequer Funds in the Bank of England unto such Person or Persons as shall be named in the said Warrant, which Credit shall be chargeable on and paid out of the growing Produce of the said Consolidated Fund of the next succeeding Quarter to that in which

the

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