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A

BILL

To repeal the Excise Duties on Flint Glass, and to impose other Duties in lieu thereof, and to amend the Laws relating to Glass.

[Note. The Words printed in Italics are proposed to be inserted in the Committee.]

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c. 117.

AHEREAS by an Act passed in the Sixth year of the Preamble. reign of his late Majesty King GEORGE the Fourth, 6 Geo. 4. intituled, "An Act to repeal the Excise Duties and Drawbacks on "Flint Glass in Great Britain, and to impose other Duties and "another Drawback in lieu thereof, throughout the United Kingdom, and to continue the Jurisdiction and Powers for recovering "Penalties under Customs and Excise Laws in Ireland, until further provision can be made," a Duty of Twelve Pounds Ten Shillings was imposed for and upon every One Thousand Pounds weight 10 avoirdupois, and so in proportion for any greater or less quantity of the fluxed Materials or Metal or other preparations whatever that should be made in Great Britain or Ireland, for the purpose of making Flint Glass or Phial Glass; and it was by the said Act, amongst other things, enacted, That at the end of every round or period of 15 Six Weeks an Account should be taken and made out by the Supervisor, Surveyor or Officer of the District or Place in which the Glass House of any Maker or Makers of Flint Glass shall be situate, of the whole quantity of Flint Glass for or in respect of which such Maker or Makers of Glass as aforesaid shall have been charged with Duty upon the fluxed Materials or Metal or other preparations from which such Glass as aforesaid shall have been made, after deduction of the gauged weight of all fluxed Materials, Metal or 657.

Duty of

other preparations, taken account of by the Officer and laded out
of the Pot according to the provisions of this Act, and of the whole
weight of manufactured Flint Glass and Flint Glass Wares weighed,
or which shall have been made by such Maker or Makers of Glass
as aforesaid, within such round or period of Six Weeks as aforesaid ; 5
and if, upon such Account being taken and made out as aforesaid,
the weight of such manufactured Glass and Glass Wares as aforesaid,
shall exceed the quantity of such Glass as aforesaid, with which such
Maker or Makers of Glass as aforesaid shall have been so charged
with Duty, after such deduction as aforesaid, by any quantity greater 10
than the quantity of Fifty per Centum, of or upon the whole quantity
of such Glass as last aforesaid, every such Maker or Makers of
Glass as aforesaid shall be charged with and pay the sum of Sixpence
per Pound upon each and every Pound weight of such excess over
and above any Duty which such Maker or Makers of Glass as afore- 15
said shall have paid or may have been charged with upon the
fluxed Materials or Metal or other preparations from which such
Glass as aforesaid shall have been made:

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And whereas it has been found that the said proportion of Fifty per Centum of manufactured Glass and Glass Wares thereby required to be produced from the fluxed Materials or Metal is a greater quantity than can be advantageously produced; and it is therefore expedient to repeal the said Duty of Twelve Pounds Ten Shillings on every One Thousand Pounds weight of the fluxed Materials or Metal, and to impose another rate of Duty in lieu thereof, 25 and to alter and amend the said Act:

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339

And whereas it is also necessary to alter and amend the Laws for collecting the Duties on Plate Glass, and on Crown and German Sheet Glass; be it therefore Enacted, by The KING'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 the said Duty of Twelve Pounds Ten Shillings on every One Thousand Pounds weight of the fluxed Materials or Metal or other preparations Materials, and made for the purpose of making Flint or Phial Glass, and so much 35 of the said Act as is hereinbefore recited, shall be and the same is hereby repealed, save and except as to any arrear of Duty which may be due and owing, or which may be charged or incurred before the Commencement of this Act.

£. 12. 10. on
every
1,000 lbs.
weight of

sec. 9 of

6 Geo. 4.

c. 117 re

pealed.

In lieu of the
Duty repeal-

ed, a Duty of
20 s. on every

100 lbs. weight of Materials imposed.

And be it further Enacted, That, in lieu of the Duty by this Act repealed, there shall be raised, levied, collected and paid, throughout the United Kingdom, the Rates and Duties of Excise hereinafter mentioned; (that is to say) for and upon every One Hundred Pounds weight avoirdupois, and so in proportion for any greater or less quantity of the fluxed Materials or Metal or other preparations whatever, by what name soever the same are or may be called or known, that shall be made in Great Britain or Ireland, for the purpose of

making

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making Flint Glass, the sum of Twenty Shillings, such Duties to be charged on the gross gauge of such fluxed Materials or Metal or other preparation, in the Pot of which fluxed Materials or Metal or other preparations Three thousand two hundred being taken as the Specific Gravity, Eleven shall be the Circular Divisor for finding the contents of each Pot in pounds weight avoirdupois, without any deduction abatement or allowance whatsoever.

And be it further Enacted, That the Duties by this Act imposed and granted, shall and may be levied, raised, collected, answered, 10 paid, recovered, adjudged, mitigated and allowed in such and the like manner, and in and by any or either of the general or special means ways or methods by which the former Duties of Excise upon goods, wares or commodities, of the same sorts or kinds were of might be levied, raised, collected, answered, paid, recovered, ad15 judged, mitigated and allowed, except as far as the same are altered or repealed by this Act; and that all and every Act and Acts of Parliament relating to the Duties of Excise, and every Fine, Pain, Penalty or Forfeiture, of any kind whatsoever for any offence against or in breach of any Act or Acts for securing the Duties of 20 Excise, or any of them, or for the regulation or improvement thereof in force immediately before the commencement of this Act, and the several Clauses, Powers and Directions therein contained, shall and the same respectively are hereby directed and declared to extend to, and shall be applied, practised and put in execution for 25 and in respect of the Duties of Excise by this Act imposed, in as full and ample manner to all intents and purposes whatsoever as if all and every of the said Acts, Clauses, Provisions, Powers, Directions, Fines, Pains, Penalties and Forfeitures were particularly repeated in and re-enacted by this Act.

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And be it further Enacted, That at the end of every Round or period of Six Weeks, an Account shall be taken and made out by the Supervisor, Surveyor or Officer of the District or Place in which the Glass-house of any Maker or Makers of Flint Glass shall be situate, of the whole quantity of Flint Glass for or in respect of 35 which such Maker or Makers of Glass as aforesaid shall have been charged with Duty upon the fluxed Materials or Metal or other preparations from which such Glass as aforesaid shall have been made, after deduction of the gauged weight of all fluxed Materials Metal or other preparations taken account of by the Officer, and laded out of the Pot according to the provisions of the said recited Act and this Act, and of the whole weight of manufactured Flint Glass and Flint Glass Wares weighed, or which shall have been made by such Maker or Makers of Glass as aforesaid, within such Round or period of Six Weeks as aforesaid; and if upon such Account being taken and made out as aforesaid, the weight of such manufactured Glass and Glass Wares as aforesaid shall exceed the quantity of such Glass as aforesaid, with which such Maker or Makers of Glass as aforesaid shall have been so charged with Duty

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When any
Flint Glass is

the Maker

may select

and declare

any part to be

desire it not to be weighed; and all

Goods so selected are to

be broken to pieces without being weighed, and

after such deduction as aforesaid, by any quantity greater than the quantity of Forty per Centum of or upon the whole quantity of such Glass as last aforesaid, every such Maker or Makers of Glass as aforesaid shall be charged with and pay the sum of Sixpence per Pound upon each and every pound weight of such excess over and above any Duty which such Maker or Makers of Glass as aforesaid shall have paid or may have been charged with upon the fluxed Materials or Metal or other preparations from which such Glass as aforesaid shall have been made.

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Provided always, and be it further Enacted, That when any 10 to be weighed, manufactured Flint Glass and Glass Wares are produced to be weighed, it shall be lawful for the Maker of such Glass and Glass Wares to select and declare any part of such Glass or Glass Ware s imperfect, and as imperfect or broken, or not properly manufactured, and to desire the same not to be weighed; and thereupon all such Glass and Glass 15 Wares which shall be so selected and declared shall be forthwith broken to pieces in the presence of or by the Officer of Excise who shall be in attendance, and rendered unfit for use as manufactured Glass or Glass Wares, and after being so broken and rendered unfit for use shall be put aside, without being weighed, and such Officer 20 shall thereupon proceed to weigh and take an account of all the remainder of the Flint Glass and Glass Wares which shall be produced to him; and if any Maker of Flint Glass shall hinder or obstruct, or cause or suffer to be hindered or obstructed, any Officer of Excise in breaking or causing to be broken to pieces any Flint 25 Glass or Flint Glass Wares selected or declared to be imperfect broken or not properly manufactured, he shall forfeit One hundred Pounds.

the Officer is to weigh the remainder.

The Door of

the Re-weigh

ing Room to be kept locked

whilst the Officer is engaged in weighing Glass.

All Glass to

Re-weighing
Room Four
Hours, unless

And be it further Enacted, That whenever any Officer shall attend to weigh any Flint Glass or Flint Glass Wares, such Officer shall, 30 before opening the door of the Weighing Room, securely lock or fasten the outer door of the Re-weighing Room, and shall continue the same so locked or fastened during the whole time that such Officer shall be engaged in weighing in the Weighing Room, and until all the Glass which shall have been weighed shall be removed 35 into the Re-weighing Room; and all Glass, after being weighed, be kept in the shall be deposited and remain in the Re-weighing Room for the space of Four Hours after being weighed, unless sooner re-weighed by the Surveyor or Supervisor; and as soon as re-weighed by the Survey or or Supervisor, or at the expiration of such Four Hours, all such 40 Glass as aforesaid shall be forthwith removed from the Re-weighing Room; and every Maker of Flint Glass who shall prevent or hinder, or cause or suffer to be prevented or hindered, any Officer of Excise from securely locking or fastening the door of the Re-weighing Room, or who shall open such door after the same shall have been 45 locked or fastened, and during the time that any Officer shall be engaged in the weighing of Glass, or who shall remove any Glass from out of the Re-weighing Room before the end of Four Hours,

sooner re

weighed, and

as soon as

re-weighed,

or

at the expiration of the

Four Hours, to be immediately removed.

unless

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unless sooner re-weighed by the Surveyor or Supervisor, or who shall not, immediately after any Glass having been re-weighed by the Surveyor or Supervisor, or at the end of Four Hours after the same shall have been deposited in the Weighing Room, remove all such Glass from and out of the Re-weighing Room, shall forfeit Two hundred Pounds.

And be it further Enacted, That so much of the said recited Act as enacts, "That from and after the Fifth day of July One thousand "eight hundred and twenty-five, all and every Maker or Makers of "Flint Glass shall, and he she or they is and are hereby required, at 66 or before the hour of Six o'clock in the evening of Saturday, in each " and every week, to work out in Wares, or to cause and procure to "be worked out in Wares, the whole of the Materials, Metal or other

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preparations which at any time during that week shall have been "fluxed or melted in any Pot or Pots to him her or them belonging, "for the purpose of making Flint Glass, or upon a Notice for that purpose given by such Maker or Makers of Glass to the proper "Officer of Excise Six Hours before he she or they shall commence "to lade out any part of such Metal, to lade out in the presence of "the Supervisor or Officer attending upon such Notice for that pur

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pose, the whole of such Materials, Metal or other preparations as "aforesaid, which may remain in such Pot after such Maker or "Makers shall have ceased to work out any Wares therefrom; and "the gauged weight of such laded fluxed Materials, Metal or prepa❝rations as taken by the Supervisor or Officer in the Pot shall be " deducted from the weight of Glass for or in respect of which such "Maker or Makers shall at that time be chargeable with Duty

upon the gauge thereof taken in the Pot according to the pro"visions of this Act; and if any such Maker or Makers of Glass as 30 "aforesaid shall neglect or refuse so to do, he she or they shall for every such Pot in respect of which he she or they shall commit or "make such neglect or refusal, forfeit the sum of Two hundred Pounds;" shall be and the same is hereby repealed.

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And be it further Enacted, That every Maker of Flint Glass shall and he is hereby required at or before the hour of Sir o'clock in the evening of Saturday in each and every Week to work out into Wares, or to cause and procure to be worked out into Wares, the whole of the Materials, Metal or other preparations which at any time during that week shall have been fluxed or melted in any Pot 40 or Pots to him belonging for the purpose of making Flint Glass; or in case of such Maker of Flint Glass not being able to work out the whole of such Materials, Metal or preparations into Wares by the time aforesaid, it shall be lawful for such Maker, upon a Notice given by him to the proper Officer of Excise Six Hours before commencing to lade out any part of such Metal, to lade out into Water before the said hour of Six o'clock in the evening of Saturday, in the presence of the Supervisor or Officer, who shall attend upon such Notice for that purpose, the whole of such Materials, Metal or other

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