CA P. XCVII. 1 G. 1. st. 2. c. 13. 9 G. 4. c. 17. 10 G. 4. c. 7. 1 & 2 Vict. c. 5. 1 & 2 Vict. c. 15. 8 & 9 Vict. c. 52. 21 & 22 Vict. c. 48. Persons who have omitted to qualify themselves as required by the recited Acts indemnified, and allowed further Time. An Act to indemnify such Persons in the United Kingdom as have omitted to 6 1. Every Person who, at or before the passing of this Act, hath omitted to take or make and subscribe any Oath, Assurance, or Declaration, or otherwise to qualify himself within such Time and in such Manner as in and by the said Acts, or any of them, is required, and who, after accepting any such Office, Place, or Employment, or undertaking any Profession or Thing, on account of which such Qualification ought to have been had and is required, before the passing of this Act, hath taken and subscribed the Oaths or Oath and Assurance, or made the Declarations or Declaration required by Law, or who, on or before the Twenty-fifth Day of March One thousand eight hundred and sixty-six, or if Parliament be then sitting, before the End of the then Session of Parliament, shall take and subscribe the Oaths or Oath, and Assurance, Declarations or Declaration respectively, in such Cases wherein by the said several Acts or any or either of them the said Oaths, Assurance, and Declarations ought to have been taken and subscribed, in such Manner and Form, and at or in such Place or Places, as are appointed in and by the said several Acts or any or either of them, shall be and are hereby indemnified, freed, and discharged from and against all Penalties, Forfeitures, Incapacities, and Disabilities incurred or to be incurred for or by reason of any Neglect or Omission previous to the passing of this Act of taking or making and subscribing any Oaths or Oath, Assurance or Declaration, required by the said Acts or any of them, or any other Act or Acts; and every such Person is and shall be fully and actually recapacitated and restored to the same State and Condition as he was in before such Neglect or Omission, and shall be and be deemed and adjudged to have duly qualified himself, according to the above-mentioned Acts and every of them; and all Elections of and Acts done or to be done by any such Person, or by Authority derived from him, are and shall be of the same Force and Validity as the same or any of them would have been if such Person had duly taken or made and subscribed such Oath, Assurance, and Declaration, according to the Directions of the said Acts and every or any of them; and the Qualification of such Person qualifying himself in manner and within the Time appointed by this Act shall be to all Intents and Purposes as effectual as if such Person had taken or made and subscribed such Oath or Oaths, Assurance and Declaration, within the Time and in the Manner appointed by the several Acts before mentioned. 6 omitted to tion required by the Irish Act, 2 Anne, 2. And whereas several Persons well affected to Her Majesty's Government, and to the Indemnity to United Church of England and Ireland, have, through Ignorance of the Law, neglected, or those who have been, by Sickness or other unavoidable Causes, prevented from taking and subscribing the make and subOaths and Declaration according to the Directions of an Act passed in the Parliament of scribe the Oaths Ireland in the Second Year of Queen Anne, intituled An Act to prevent the further Growth and Declaraof Popery:' All Persons who have incurred any Penalty or Incapacity in the said recited Act mentioned, by neglecting to qualify themselves according to the said Act, shall be and are c. 6. hereby indemnified, freed, and discharged from all Incapacities, Disabilities, Penalties, and Forfeitures incurred by reason of such Omission or Neglect as aforesaid; and no Act done by any of them, not yet avoided, shall be questioned or avoided by reason of such Omission or Neglect, but all such Acts shall be and are hereby declared to be as good and effectual as if such Persons respectively had taken and subscribed the said Oaths, and made and repeated and subscribed the said Declaration, at such Time and Place and Manner as in the said Act is mentioned, anything in the said Act to the contrary notwithstanding: Provided always, that such Person or Persons do and shall take and subscribe the said Oaths, and make, repeat, and subscribe the said Declaration, in such Manner and Form and in such Place or Places respectively as are directed and appointed by the said last-recited Act, on or before the Twenty-fifth Day of March One thousand eight hundred and sixty-six, or if Parliament be then sitting, before the End of the then Session of Parliament. 3. Provided always, That this Act, or anything herein contained, shall not extend or be construed to extend to indemnify any Person against whom final Judgment shall have been given in any Action of Debt, Bill, Plaint, or Information in any of Her Majesty's Courts of Record, for any Penalty incurred by having neglected to qualify himself within the Time limited by Law. Not to indemnify Perwhom final Judgment has been given. sons against 4. And whereas the Appointment of divers Clerks of the Peace, Town Clerks, and other Admissions to Public Officers, and the Admission of divers Members and Officers of Cities, Corporations, Corporations ⚫ and Borough Towns, in Great Britain and Ireland, or the Entries of such Admissions in after the Time may be stamped 'the Court Books, Rolls, or Records of such Cities, Corporations, and Borough Towns allowed. which by several Acts are directed and required to be stamped, may not have been provided, or the same not stamped, or may have been lost or mislaid :' For the Relief of such Persons whose Appointments and Admissions or the Entries of whose Admissions as aforesaid may not have been provided, or not duly stamped, or where the same have been lost or mislaid, it shall and may be lawful to and for such Persons in Great Britain or Ireland, on or before the Twenty-fifth Day of March One thousand eight hundred and sixty-six, or if Parliament be then sitting, before the End of the then Session of Parliament, to provide or cause to be provided Appointments and Admissions or Entries of Admissions, as aforesaid, duly stamped, or in case where such Appointments, Admissions, or Entries of Admissions as aforesaid have been made or provided, but have not been duly stamped, to produce such Appointments, Admissions, or Entries of Admissions as aforesaid to the Commissioners of Inland Revenue, to be duly stamped, which such Commissioners are hereby authorized and empowered and required to duly stamp, on Payment of double the Amount of the Duties first payable or to have been paid on such Appointments, Admissions, or Entries as aforesaid, without any other Fine or Forfeiture thereon; and in order to denote the said Duties the said Commissioners are hereby authorized and empowered to use such Stamps as shall have been heretofore provided to denote any former Duties on stamped Vellum, Parchment, and Paper, or to cause new Stamps to be provided for that Purpose, and to do all other Things necessary for putting this Act in execution, in the like and in as full and ample Manner as they or the major Part of them are authorized to put in execution any former Law concerning stamped Vellum, Parchment, and Paper; and such Persons so providing Appointments, Admissions, or Entries of Admissions as aforesaid, duly stamped, or procuring the same to be duly stamped in manner aforesaid, are and shall be hereby confirmed and qualified to act as Clerk of the Peace, Town Clerk, and other Public Officer, or Member or Members, Officer or Officers of such Cities, Corporations, and Borough Towns respectively, to all Intents and Purposes, and shall and may hold and enjoy and execute such Office, or any other Office or Offices 28 & 29 VICT. 3 L Not to restore Persons to any by Judgment. Office avoided General Issue. Offices into which he or they hath or have been elected, notwithstanding his or their 5. Provided always, That this Act or anything herein contained shall not extend or be construed to extend to restore or entitle any Person or Persons to any Office or Employment, Benefice, Matter, or Thing_whatsoever, already actually avoided by Judgment of any of Her Majesty's Courts of Record, or already legally filled up and enjoyed by any other Person, but such Office or Employment, Benefice, Matter, or Thing, so avoided or legally filled up and enjoyed, shall be and remain in and to the Person or Persons who is or are now or shall at the passing of this Act be legally entitled to the same, as if this Act had never been passed. 6. In case any Action, Suit, Bill of Indictment, or Information shall after the passing of this Act be brought, carried on, or prosecuted against any Person or Persons hereby meant or intended to be indemnified, recapacitated, or restored, for or on account of any Forfeiture, Penalty, Incapacity, or Disability whatsoever incurred or to be incurred by any such Neglect or Omission, such Person or Persons may plead the General Issue, and upon their Defence give this Act and the special Matter in Evidence upon any Trial to be had thereupon. CA P. XCVIII. Compounded deposited in Customs or Excise Warehouses. An Act to allow British Compounded Spirits to be warehoused upon Drawback. BE 1. A licensed Rectifier or Compounder of Spirits may, under such Regulations as the Spirits may be Commissioners of Customs and Inland Revenue respectively may from Time to Time make, warehouse for Exportation, or for Ships Stores, or for Home Consumption, in any Customs or Excise Warehouse approved for that Purpose by the Commissioners of Customs or Commissioners of Inland Revenue, British Compounds as defined by Section One hundred and forty-eight of the Act passed in the Twenty-third and Twenty-fourth Years of the Reign of Her present Majesty, Chapter One hundred and fourteen, and compounded by him from Spirits on which the Duties of Excise have been charged and paid, and the Strength of such Spirits as denoted by Sykes's Hydrometer shall be deemed to be the true Strength thereof at the Time of warehousing the same, and such Spirits, when so warehoused, may, upon Security being given by Bond to the Satisfaction of the Commissioners of Customs and Inland Revenue respectively, and under such Regulations as the said Commissioners respectively may from Time to Time make in that Behalf, be removed to and deposited in any other Warehouse of Customs or Excise approved as aforesaid: Provided always, that all compounded Spirits exported on Drawback under this Act shall on their Re-importation into the United Kingdom be deemed to be Foreign Spirits and chargeable with Duties of Importation accordingly. Spirits of Wine may be depo sited in Cus- Exportation or 2. A Rectifier of Spirits may, under such Regulations as the Commissioners of Customs and Inland Revenue respectively may from Time to Time make, warehouse for Exportation or for Ships Stores in any Customs Warehouse approved for that Purpose by the Commissioners of Customs at a Warehousing Port, Spirits of Wine which shall have been rectified by him from Spirits on which the Duties of Excise have been charged and paid, and and such Spirits of Wine may, under such Regulations as the Commissioners of Customs shall appoint, be removed to any other approved Customs Warehouse at any other Warehousing Port for either of the Purposes aforesaid. tions as to 3. Compounded Spirits to be warehoused as aforesaid shall be of a Strength not more Strength of than Eleven per Centum over Proof, and Spirits of Wine shall be of a Strength not less Compounded Spirits to be than Forty-three per Centum over Proof, as denoted by Sykes's Hydrometer, and shall deposited in be contained respectively in Casks of not less than Nine Gallons Content, every Cask to be Warehouse, marked on each End thereof in Letters and Figures, legibly cut, branded, or painted with and RegulaOil Colour thereon, with the Name of the Rectifier or Compounder, or the Name of the Casks, CertifiFirm, or with the Mark of such Rectifier, Compounder, or Firm, the progressive Number cates, &c. of such Cask according to the Number of Casks warehoused, and the Year when the same was warehoused, and the full Content thereof in Gallons, and in Quarters of a Gallon when the Content thereof shall be less than Eighty Gallons, and with the true Number of Gallons, and the Denomination and Strength of the Spirits contained therein, and every such Cask being full, or on Ullage of One Gallon or Two Gallons, and not otherwise, at the Time of sending the same from the Premises of such Rectifier or Compounder to the Warehouse; and all such Spirits when removed from the said Premises for the Purpose of being warehoused shall be accompanied with a lawful Certificate, otherwise the same shall be forfeited, and the Rectifier or Compounder removing the same shall forfeit the Sum of Two hundred Pounds, over and above all other Penalties. for the same, Collector of 4. Before any Spirits shall be received into any Customs or Excise Warehouse, under Entry to be the Provisions of this Act, the Rectifier or Compounder intending to deposit the same shall made of Spirits deposited in deliver to the proper Officer of Customs or Excise at such Warehouse a Warehousing Warehouse, Entry or a Note in Writing, specifying the Particulars of the Spirits as set forth in the and Officer to Certificate accompanying the same, and the Name of the Rectifier or Compounder, and of give Receipt the Place where the rectifying or compounding Premises are situated from which the Spirits and transmit were sent; and after the Spirits have been duly examined and warehoused by such Officer, Certificate to he shall deliver to the Rectifier or Compounder a Receipt, specifying the Marks, Number, Excise, who is and Content in Gallons of the several Casks received into such Warehouse, the Strength to pay Draw(as denoted by Sykes's Hydrometer) of the Spirits contained in the said Casks respectively, back of Duty the Description of the Spirits, and the total Number of Gallons at Proof received with such on the Spirits. Certificate; and such Officer shall forthwith despatch to the Collector of Excise of the Collection in which the rectifying or compounding Premises are situated a Certificate, setting forth the Name of the Rectifier or Compounder, and the Place where the rectifying or compounding Premises are situated, together with the other Particulars required to be inserted in such Receipt as aforesaid; and the Collector to whom such Certificate is sent shall, on receiving Three Days Notice in Writing of the Time when Payment is required, and upon Production to him of the Receipt before mentioned, pay to the Rectifier or Compounder named in the Certificate, or to any Person authorized on his Behalf, a Drawback of the Duties of Excise on such Spirits at the Rate of Duty charged and paid thereon, computed at the Strength indicated by Sykes's Hydrometer. 5. Compounded Spirits warehoused by a Rectifier or Compounder under the Provisions of this Act may be delivered for Home Consumption under the same Rules and Regulations and upon Payment of the same Duties of Excise as are now by Law applicable to and payable upon plain British Spirits on Delivery from Customs or Excise Warehouses for Home Consumption, computed at the Strength indicated by Sykes's Hydrometer; and the Duties upon compounded Spirits delivered from any Warehouse of Customs shall be collected by the Officers of Customs, and accounted for and paid over in the same Manner as is now by Law directed in the Case of Duties on any other British Spirits delivered out of Customs Warehouses for Home Consumption. Spirits warehoused under this Act may be delivered for Home Consumption in the same Manner as plain British Spirits. 6. The Rates and Charges directed by the First Section of the Act passed in the Rates payable Twenty-third and Twenty-fourth Years of Her Majesty's Reign, Chapter One hundred and on Delivery of ten, to be paid for every One hundred Pounds of Customs Duty payable on Goods (not Warehouse for Spirits from being Tobacco) delivered for Home Consumption from any Warehouse in which the same Home Conhave been deposited for the Security of the Duties of Customs, shall be charged and paid sumption. 3 L 2 for Rectifier may or colouring Matter to Spirits in house for Ex portation. for and in respect of every One hundred Pounds of the Excise Duty which shall be payable upon the Delivery for Home Consumption of Spirits warehoused in any Customs or Excise Warehouse under the Provisions of this Act; provided that in the Case of a Delivery from an Excise Warehouse the same Rates and Charges shall be payable as would be payable if the Delivery had been from a Customs Warehouse situated at the same Place; and such Rates and Sums of Money shall be deemed to be Duties of Customs or Excise, according as the same shall become payable on Spirits delivered from a Customs or Excise Warehouse respectively. 7. A Rectifier or Compounder warehousing Spirits in a Customs Warehouse as aforesaid add sweetening may, on giving One Day's Notice to the Officer in charge of such Warehouse, add to such Spirits any sweetening or colouring Matter, or any other Ingredient that he may think proper, subject nevertheless to such Regulations and Restrictions as the Commissioners of Customs Ware Customs may make from Time to Time: Provided always, that such Spirits, after any Matter or Ingredient has been added as aforesaid, shall not be removed to any other Warehouse, or be delivered out otherwise than for Exportation or Ships Stores, directly from the Warehouse, on board the Vessel in which the same are to be exported or used as Stores. 8. No Spirits of Wine upon which a Drawback of the Duties of Excise has been paid upon the Deposit of the same in a Customs Warehouse shall be delivered for Home Consumption; and no rectified or compounded Spirits which at the Time of the Commencement of this Act shall be in any Customs Warehouse shall be delivered for Home Consumption, unless the Rectifier or Compounder or Proprietor of such last-mentioned Spirits shall, in Repayment of addition to the Duties payable upon compounded Spirits taken out of Warehouse for Home Consumption under the Provisions of this Act, repay to the Commissioners of Customs or Inland Revenue respectively the Allowance of Threepence per Gallon paid on the Deposit of such Spirits under the Statute in that Behalf. Spirits of Wine not to be delivered for Home Con sumption, nor any Spirits unless upon Allowances. Spirits in Cus- house may be vatted or bottled in Warehouse. Provisions of Acts relating apply to compounded Spirits warehoused under this Act. 9. Any Spirits which shall have been deposited in a Customs Warehouse under the Provisions of this Act may be used in such 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. 10. Compounded Spirits deposited in an Excise Warehouse under the Provisions of this Act may be vatted or racked under and subject to the same Conditions, Regulations, and Penalties as are contained in or authorized by Sections One hundred and nineteen and One hundred and twenty of the before-mentioned Act of the Twenty-third and Twenty-fourth Years of Her Majesty's Reign, Chapter One hundred and fourteen, and in Sections Five and Six of the Act passed in the Twenty-seventh Year of the same Reign, Chapter Twelve, in relation to the Spirits mentioned in such Sections respectively; and any compounded Spirits deposited as aforesaid may be bottled, packed, and removed for Exportation, or for Use as Ships Stores, under and subject to the same Conditions and Regulations as are contained in or authorized by the said last-mentioned Act. 11. The Provisions, Penalties, and Forfeitures contained in and imposed by any Act in force at the Time of the Commencement of this Act, relating to the Removal, Warehousing, to warehousing Custody, and Transfer in any Excise Warehouse of British Spirits, and to the Proprietor or of British Tenant of any such Warehouse for the Deposit of British Spirits, and to the Proprietor of Spirits to any British Spirits deposited therein, (except so far as the same shall be repealed or altered by or be repugnant to the Provisions of this Act,) shall extend and be applied to the Removal, Warehousing, Custody, and Transfer in any Excise Warehouse of compounded Spirits and Spirits of Wine, and to the Proprietor or Tenant of any such Warehouse in which the same respectively shall be deposited, and to the Rectifier or Compounder warehousing such Spirits, who shall be deemed to be the Proprietor thereof; and any Bond entered into by the Proprietor or Tenant of any such Warehouse as aforesaid for the Deposit of British Spirits, and in force at the Time of the Commencement of this Act, shall extend to and shall be available for any Breach of the Condition thereof committed in relation to any compounded Spirits deposited in the Warehouse in respect of which such Bond shall have been given. 12. The |