Expiring Acts for making or repairing Turn pike Roads in Ireland further continued. Cork and Tralee not continued Years of the Reign of Her present Majesty, amended and con'tinued for a Time therein limited: And whereas, under the 'Provisions of Four Acts, passed respectively in the Sessions ' of Parliament holden in the Fifth, and in the Fifth and Sixth, and in the Sixth and Seventh, and in the Seventh and Eighth Years of Her Majesty's Reign, the said Acts, except as therein mentioned, were further continued for a Time therein limited : And whereas, under the Provisions of an Act of the last Session of Parliament, the said Acts are further continued, and will remain in force, until the Thirty-first Day of July in the present Year, or if Parliament be then sitting, until the End of the then Session of Parliament: And whereas it is expedient that the several Acts for making, amending, or repairing Turn'pike Roads in Ireland should be further continued: Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Tem poral, and Commons, in this present Parliament assembled, and by the Authority of the same, That any Act for making, amending, or repairing any Turnpike Road or Roads in Ireland which will expire on the said Thirty-first Day of July in the present Year, or at or before the End of the present or next ensuing Session of Parliament, shall be and the same is hereby continued as amended by the said recited Act of the Fourth and Fifth Years of Her Majesty's Reign, until the Thirty-first Day of July One thousand eight hundred and forty-seven, or if Parliament be then sitting, until the End of the then Session of Parliament. II. Provided always, and be it enacted, That nothing herein contained shall apply or extend to continue an Act passed in the 52 G. 3. c. 138., Fifty-second Year of the Reign of His late Majesty King George the Third, intituled An Act for maintaining the Road leading from the City of Cork to the Town of Tralee in the County of Kerry, except so far as the said Act repeals any former Act. by this Act, except, &c. 6 G. 4. c. 81. CA P. XC. An Act to prevent the Use of Stills by unlicensed Persons. HEREAS by an Act passed in the Sixth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to repeal several Duties payable on Excise Licences in Great Britain and Ireland, and to impose other Duties in lieu thereof, and to amend the Laws for granting Excise Licences, a Licence Duty of Ten Shillings is imposed upon every Person in Scotland or Ireland, not being a Distiller, Rectifier, or Compounder of Spirits, who shall keep or use any Still for carrying on the Trade of a Chemist, or any other Trade or Business requiring the Use of any Still or Stills: And whereas it is expedient to impose One uniform Duty for the United 'Kingdom;' 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 An Excise Duty assembled, and by the Authority of the same, That from and after the passing of this Act there shall be raised, levied, col of 10s. to be lected, and paid unto Her Majesty, Her Heirs and Successors, in paid by every Person taking out a Licence Still or Retort. for keeping a Licence to be renewed, and the Sum of 10s. to be paid annually. II. And be it enacted, That every such Licence shall be renewed yearly, and the said Sum of Ten Shillings shall be yearly paid, by every Person keeping or using any Still or Retort, so long as any Still or Retort is kept or used as aforesaid; and every such Licence shall be in force until the Fifth Day of July in each Year, and shall then expire; and if any Person keeps or uses any Still or Retort without taking out such Licence as by this Act required, or without renewing the same as aforesaid, every Person so offending shall forfeit the Sum of Fifty Pounds; and all Provisions, Clauses, Matters, and Things contained in the said recited Act of the Sixth Year of King George the Fourth shall be applied to this Act, and to the several Provisions, Clauses, Matters, and Things in this Act contained, as fully and effectually as if the same had been repeated and re-enacted in the Body of this Act. III. And be it enacted, That the Duty by this Act imposed Duty to be shall be under the Management of the Commissioners of Excise for the Time being, and shall be raised, levied, collected, recovered, paid over, and accounted for in such and the like Manner, and in or by any of the general or special Ways, Means, or Methods by which any other Duties of Excise are or may be raised, levied, collected, recovered, paid over, and accounted for; and all such Licences respectively shall be in such Form as the Commissioners of Excise direct, and shall be granted by the said Commissioners, or their Officers duly authorized to grant Licences under any Law or Laws of Excise. IV. And be it enacted, That every Still, or Still Head, or Worm of a Still, shall be forfeited which is found in the Custody or Possession of any Person not being a Person known as a regular Maker of Stills, and if in Scotland or Ireland being a Person licensed in that respect, and such Still, Still Head, or Worm being gauged or marked as there by Law required, and if in Ireland being accompanied by Permit on Removal thereof, and such Person not being a licensed Distiller, Rectifier, or Compounder of Spirits, or Vinegar Maker, or a Person licensed to keep and use such Still under this Act: Provided always, that the Commissioners of Excise may permit the keeping and using of any Still or Stills for Ex periments in Chemistry, under such Regulations as they think fit; provided also, that the Commissioners of Excise may permit the keeping and using of any Still or Stills by Persons carrying on Trade or otherwise, for the Manufacture of any Articles other than Spirits or Spirit Mixtures, upon every Person who has a Still giving Notice thereof to the nearest Officer of Excise, and conforming to such Regulations as the Commissioners of Excise think fit to direct before beginning to use any Still as last aforesaid. САР. under the Management of the Commissioners of Excise. Stills, &c. found in the Posses sion of unli censed Persons to be forfeited. Commissioners may permit the Use of Stills for Experiments, and by Traders or others, &c. upon giving Notice. All Powers, &c. vested in Per sons acting by Patent in the tinued till Grant Patent shall have been made known in the Colonies to which they relate. CA P. XCI. An Act to continue certain Patent Commissions until the [26th August 1846.] WHEREAS sundry Persons have been and are in the Ex ercise of judicial and other Offices and Employments 'within Her Majesty's Colonies and Possessions beyond the Seas, under and by virtue of Letters Patent under the Great Seal of the United Kingdom of Great Britain and Ireland, determinable at the Pleasure of Her Majesty: And whereas by Law such Offices and Employments cease and determine immediately upon the Revocation of such Letters Patent, or the Issue of new 'Letters Patent for the Grant of the same Offices and Employ'ments respectively: And whereas, by reason of the Remoteness of divers of such Colonies and Possessions, it hath been found necessary that the Judges and others holding and exercising such Offices and Employments under such Letters Patent as aforesaid 'should continue in the Exercise of the Powers and Authorities thereby vested in them after the Revocation thereof or the Issue of such new Letters Patent, and until such Revocation or Issue ' of such new Letters Patent should be signified and made known within the said Colonies and Possessions, in the same Manner as if the same had not determined:' 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, That all the Powers and Authorities which at any Time before the passing of this Act shall have been vested, or which shall hereafter become vested, in any Person exercising or who shall have exercised any Office or Employment during Her Majesty's Pleasure, within Her Majesty's Colonies and Possessions beyond the Seas, by virtue of any Letters Patent under the Great Seal of the United Kingdom of Great Britain and Ireland, shall be deemed to have continued and to continue in full force and virtue until new Letters Patent under the Great Seal aforesaid shall have been granted for the Revocation of such Letters Patent or the Grant of such Office or Employment, and until the Grant of such new Letters Patent shall have been signified and made known within the Colony or Possession of Her Majesty beyond the Seas to which the same relates, so that the same, if granted after the passing of this Act, be so signified and made known within the said Colony or Possession within Six Calendar Months after the Grant thereof, unless such Colony or Possession be to the Eastward of Bengal in the East Indies, or to the Westward of Cape Horn in South America, and in such Case within Nine Calendar Months, and that all Things which shall have been done in the meantime shall be as good and as effectual in Law, and the several Persons exercising or who shall have exercised the said Offices and Employments shall be deemed to have continued and to continue in the meantime entitled to all the Privileges and Emoluments of the same, as fully as if such Letters Patent had not been vacated or made void. CAP. CA P. XCII. An Act to provide for the Preparation, Audit, and Presen- WHEREAS by an Act passed in the Second Year of the Reign of His late Majesty King William the Fourth, inti'tuled An Act to amend the Laws relating to the Business of the 2&3 W.4. c. 40. Civil Departments of the Navy, and to make other Regulations 'for more effectually carrying on the Duties of the said Departments, Provision was made for the making up, and the laying 'before Parliament, of an annual Account of Naval Receipt and Expenditure, examined and certified by the Commissioners for auditing the Public Accounts: And whereas it is expedient to ' amend the Provisions of the said Act, and to provide for the ‹ Preparation, Audit, and Presentation to Parliament of Accounts of the Appropriation of the Monies annually granted for the Naval and Military Services:' Be it therefore enacted by the So much of Queen's most Excellent Majesty, by and with the Advice and recited Act as Consent of the Lords Spiritual and Temporal, and Commons, in relates to Acthis present Parliament assembled, and by the Authority of the count of Naval Receipt, &c. same, That so much of the said recited Act as relates to the repealed. Account of Naval Receipt and Expenditure shall be repealed: Pro- Proviso. vided always, that nothing in this Act contained shall be construed to affect the Preparation, and the laying before Parliament, of the said Account for the Year ended the Thirty-first Day of March One thousand eight hundred and forty-six, in accordance with the Provisions of the before-recited Act. Accounts of Receipt, &c. for Navy, Army, and Ordnance Services to be annually audited by Com Commissariat, missioners for auditing Public Accounts, and II. And be it enacted, That on or before the Thirtieth Day of November in each Year an Account of the Receipt and Expenditure of the Sums granted for Naval Services for the Year ended on the Thirty-first Day of March preceding, and on or before the Thirtieth Day of April in each Year similar Accounts of the Re. ceipt and Expenditure of the Sums granted for Army, Commissariat, and Ordnance Services for the Year ended on the Thirtyfirst Day of March of the preceding Year, classed under the several Heads of Service as expressed in the Appropriation Act or Acts for the Year, shall be transmitted by each Department transmitted to charged with the Preparation of the said Accounts to the Com- the Treasury, missioners for auditing the Public Accounts, who shall examine the said Accounts, and certify thereon as to the Correctness of the Sums therein charged, as compared with the Books and Vouchers of the several Departments; and the said Commissioners are hereby required to transmit Copies of the said Accounts, so examined and certified, to the Commissioners of Her Majesty's Treasury : Provided always, that if the Commissioners for auditing the Public If Errors disAccounts shall discover any Inaccuracies in the said Accounts of covered, AcReceipt and Expenditure, they shall, if required so to do by the counts to be Commissioners of Her Majesty's Treasury, return the said Accounts, respective accompanied by Statements of the Errors discovered therein, to Offices for the respective Departments concerned, for Correction; and amended Correction. Accounts shall be prepared, and sent to the Commissioners of returned to the 9 & 10 VICT. M m Audit, No Imprests to be charged in said Accounts. Commissioners Audit, by the said Departments, in lieu of the Accounts returned for Correction; and the said Commissioners shall transmit Copies of such amended Accounts, examined and certified as aforesaid, to the Commissioners of Her Majesty's Treasury. III. And be it enacted, That no Sum shall be charged in the said Accounts which may be of the Nature of an Imprest or Advance of the Expenditure or Application of which an Account is to be subsequently rendered. IV. And be it enacted, That the Commissioners for auditing of Audit to have the Public Accounts shall be allowed Access to all Books, Orders, Access to Books, and other Papers to which they may desire to make reference Orders, and in the Progress of their Examination of the Account Books and Vouchers of the several Departments intrusted with the detailed Application of the Sums granted for Navy, Army, Commissariat, and Ordnance Services. Papers. Objections made to Items of Account from Time to Time, when not satis factorily answered, to be referred by Commissioners of Audit to the Treasury. Auditors to append to each Account a Re port, to be transmitted to the Treasury. Accounts, and be laid before the House of Commons by the Treasury. V. And be it enacted, That if during the Progress of the Examination by the Audit Office of the Books and Vouchers of the said Departments any Objections shall arise to any Item to be introduced into the Accounts of Receipt and Expenditure to be transmitted to the Commissioners of Audit as aforesaid, such Objections shall, notwithstanding the said Accounts shall not have been so transmitted, be immediately communicated by the said Commissioners to the Departments to which they may relate, and if the same shall not be answered to the Satisfaction of the Commissioners of Audit by the Officers in the said Departments to whom such Objections shall be addressed, the same shall be referred by the said Commissioners of Audit to the Commissioners of Her Majesty's Treasury, who shall determine in what Manner the Item or Items objected to shall be presented to Parliament. VI. And be it enacted, That the Commissioners for auditing the Public Accounts shall append to each Account to be trans. mitted to the Commissioners of Her Majesty's Treasury as aforesaid a Report in which they shall recapitulate the several Heads of the Account under which the Sums expended shall have exceeded the Sums voted, giving under each Head the Explanations with which they may have been furnished of the Causes of Excess, and certifying that such Excesses have been sanctioned by the Commissioners of Her Majesty's Treasury, according to the Provisions of the annual Appropriation Act; and the said Commissioners of Audit shall moreover advert in their Report to any Items in respect of which, although admitted under the Provisions of this Act, their Objections shall remain unsatisfied. VII. And be it enacted, That the Accounts of Receipt and Expenditure, together with the Reports of the Commissioners of Audit ports thereon, to thereon, transmitted to the Commissioners of Her Majesty's Treasury as aforesaid, shall be laid before the House of Commons by the said Commissioners of Her Majesty's Treasury on the Days after mentioned, if Parliament be then sitting, or if not, then in each Case within One Week after Parliament shall be next assembled; (videlicet,) the Naval Account of Receipt and Expenditure on or before the Thirty-first Day of January next following the Thirtieth Day of November herein-before mentioned, and the Army, Commissariat, and Ordnance Accounts of Receipt and Expenditure on or before the |