Allowance to be deducted

from the

of the Malt

Stock in hand

17 & 18 VICT. Officer of Excise such Malt and every Part thereof, then and in every such Case the Person so offending shall forfeit the Sum of One hundred Pounds, or Forty Shillings for every Bushel of such Malt, at the Election of Her Majesty's Attorney General or the Person who shall sue or prosecute for the same, and the Malt which shall have been so clandestinely removed or carried away or fraudulently concealed or hidden shall be forfeited, and shall and may be seized by any Officer of Excise, and the Person in whose Custody or Possession such Malt shall be found who shall not before the Discovery thereof give Notice at the next Office of Excise of the Quantity of Malt so in his Custody or Possession shall also forfeit the like Amount or Rate of Penalty.

VI. On all unscreened and unground Malt in the Possession of any Maltster or Maker of Malt, Dealer in or Seller or Amount taken Retailer or Roaster of Malt, Brewer, Distiller, or Vinegar Maker, or any Person in trust for or for the Use, Benefit, or for the Increase. Account of any such Person as aforesaid, and which shall be taken account of by any Officer of Excise, and charged with the Duty on Malt Stock in hand hereby imposed, there shall be allowed and deducted from such Account, previously to such Charge of Duty, Twenty per Centum on all Brown or Porter Malt, and on all roasted or Black Malt, and Seven and a Half per Centum on all other unscreened and unground Malt.

Additional Duties to be added to the

Articles con

tracted for.

Penalty for untruly stating the original Gravity of Beer entered for Exportation, or claiming a higher Rate of

Drawback than entitled to.

VII. 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.

VIII. If, on the Exportation of any Beer, or on the shipping or Entry thereof for Exportation, or on giving Notice of Intention to ship or enter the same for Exportation, any Person shall state or represent the original Gravity of the Worts used in the brewing of such Beer to have been of greater specific Gravity than the actual Gravity thereof before Fermentation, or if any Person shall, on any such Occasion as aforesaid, claim any higher Rate or greater Amount of Drawback in respect of such Beer than he shall be by Law justly entitled to claim for the same, every Person so offending in any such Case shall forfeit the Sum of Fifty Pounds, over and above all other Penalties and Forfeitures for any such Offence: and if any Question shall arise as to the specific Gravity of such Worts,

the

the Proof of the actual specific Gravity thereof before Fermen- Proof to lie tation shall lie on the Person shipping or entering such Beer for Exportation or claiming the Drawback thereon.

on the Claimant.

Removal of

distilled from

IX. Upon the Removal to England or Ireland for Consumption As to Amount there of Spirits distilled in Scotland from Malt only, One Half only to be repaid on of the Allowance granted and made on such Spirits under this Act Spirits from shall be repaid by the Distiller or Proprietor of such Spirits. Scotland, &c. X. Any Spirits distilled in England or Ireland from Malt Conditions on only, and on which the Allowance granted by this Act has been which Spirits made as for Exportation or Use as Ship's Stores, may be Malt in delivered for Consumption in England and Ireland respectively England and on Repayment by the Distiller of One Half of such Allowance; delivered for Ireland may be and any such Spirits as aforesaid may be removed from a Duty- Consumption free Warehouse in England or Ireland to a Duty-free Warehouse there. in Scotland, and delivered for Consumption there, without Repayment of such Allowance or any Part thereof.

SCHEDULES to which this Act refers,

SCHEDULE (A.)

DUTIES.

MALT.

L

For and upon every Bushel, Imperial Standard Measure, and L
so in proportion for any greater or less Quantity, of Malt,
which, after the Eighth Day of May One thousand eight
hundred and fifty-four, shall be made, in any Part of the
United Kingdom of Great Britain and Ireland, from Barley
or any other Corn or Grain (except Malt made for Home
Consumption in Scotland and Ireland respectively from Bear
or Bigg only), or which, after the said Day, shall be brought
from Scotland into England without a Certificate from the
proper Officer that it hath paid the full Duty of Excise
imposed thereon by Law, or which, after the said Day, shall be
brought from Ireland into England without such Certificate, in
lieu of all other Duties of Excise now payable under any
Act or Acts in force, the Duty of

And for and upon every Bushel, Imperial Standard Measure,
and so in proportion for any greater or less Quantity, of Malt,
which, after the said Day, shall be made from Bear or Bigg
only in Scotland and Ireland respectively, for Home Con-
sumption there, in lieu of all such other Duties of Excise as
aforesaid, the Duty of

[No. 15. Price 2d.]

Р

Duties.

S. d.

- 0 4 0

- 0 3 1

And for and upon every Bushel of Malt, whether ground or
unground, belonging to any Maltster or Maker of Malt,
Dealer in or Seller or Retailer or Roaster of Malt, Brewer
Distiller, or Vinegar Maker, and which, on the Eighth Day,
of May One thousand eight hundred and fifty-four, shall be
either in his Custody or Possession or in the Custody or Pos-
session of any other Person in trust for him, or for his Use,
Benefit, or Account, in England, Scotland, or Ireland, the
following additional Duty over and above. all other Duties of
Excise paid or payable thereon under any other Act or Acts
now in force, that is to say, an additional Duty after the Rate
of -
Provided always, that if such last-mentioned Malt shall be in
Scotland or Ireland, and shall have been made, for Home Con-
sumption there, from Bear or Bigg only, then an additional
Duty only after the Rate per Bushel of

SPIRITS.

SCOTLAND and IRELAND.

£ s. d.

- 01 3

0 1 0

For and upon every Gallon of Spirits of the Strength of Hydro- £
meter Proof which, on or after the Eighth Day of May One
thousand eight hundred and fifty-four, shall be distilled in
Scotland and Ireland respectively, or be in the Stock, Custody,
or Possession of any Distiller in Scotland or Ireland, or of any
Person in trust for him, or for his Use, Benefit, or Account,
or which, having been distilled in England, Scotland, or Ireland,
shall on or after the said Day be in Warehouse in Scotland or
Ireland, and be taken out of Warehouse for Consumption in
Scotland or Ireland, or which, having been taken out of Ware-
house in England for Removal to Scotland or Ireland, shall on
or after the said Day be brought into Scotland or Ireland, the
additional Duty following; that is to say,

In Scotland, the additional Duty of

In Ireland, the additional Duty of

And so in proportion for any greater or less Degree of
Strength, or any greater or less Quantity.

CHANNEL ISLANDS.

For and upon every Gallon of Spirits of the Nature or Quality of plain British Spirits, of the Strength of Hydrometer Proof, manufactured or distilled in the Islands of Guernsey, Jersey, Alderney, and Sark respectively, and imported from any of the said Islands into Scotland or Ireland, the following countervailing Duties to be charged and paid on and after the Eighth Day of May One thousand eight hundred and fifty-four; that

Duties.

S. d.

10

0

1 0

0

8

And so in proportion for any greater or less Degree of Strength, or any greater or less Quantity of such Spirits imported into Scotland and Ireland respectively. In lieu of the countervailing Duties of Excise now chargeable on such last-mentioned Spirits under any other Act or Acts in force.

SPIRIT MIXTURES.

For and upon the several Mixtures, Compounds, Preparations, and Commodities next herein-after enumerated or described which, on or after the Eighth Day of May One thousand eight hundred and fifty-four, shall be removed from Scotland or Ireland to England, or from Ireland to Scotland, the several Sums of Money and Duties of Excise herein-after respectively inserted and set forth, in lieu of the respective Duties of Excise now payable thereon under any other Act or Acts in force; that is to say,

SUGAR,

Duty.

USED IN THE BREWING OF BEER.

For and upon every Hundred Weight, and so in proportion for
any greater or less Quantity than a Hundred Weight, of all
Sugar which after the Tenth Day of May One thousand eight
hundred and fifty-four shall be used by any Brewer of Beer for
Sale in the brewing or making of Beer

In lieu of the Duty of Excise chargeable on such Sugar
under the Third Section of the Act 13 & 14 Vict. c. 67.,
but over and above all other Duties, whether of Excise
or Customs.

£ s. d.

- 0 5 2

SCHEDULE (B.)

ALLOWANCES AND DRAWBACKS.

Allowance or
Drawback.

For and upon every Gallon of Spirits of the Strength of Hydro- £ s. d. meter Proof, and so in proportion for any greater or less Quantity or any greater or less Degree of Strength, distilled in Scotland from Malt only, which shall be mashed on or after the Eighth Day of May One thousand eight hundred and fiftyfour, and which Spirits shall be distilled at the Rate of Two Gallons of such Spirits for every Bushel of Barley Malt, or one Bushel and Three Tenth Parts of a Bushel of Malt made from Bear or Bigg, the Allowance of

In lieu of all Allowances granted on such Spirits by any
other Act or Acts now in force.

Provided always, that if the Quantity of Malt mashed and
used in the Production of such Spirits shall be less than after the
Rate of One Bushel of Barley Malt, or One Bushel and Three
Tenth Parts of a Bushel of Malt made from Bear or Bigg, for
every Two Gallons of Proof Spirits charged with Duty a
Deduction from the Amount of such Allowance shall be made
after the Rate of Four Shillings for every Bushel of Barley Malt,
and every Bushel and Three Tenth Parts of a Bushel of Bear or
Bigg Malt, which shall respectively be so deficient.
And for and upon such Spirits distilled in Scotland from Malt
only, and on which the Allowance aforesaid shall have been
made, and which said Spirits shall be duly removed from Ware-
house for Exportation or for Use as Ships Stores, and be duly
exported or shipped as Stores under and according to the
Laws and Regulations of Customs in such respect, over and
above the Allowance aforesaid, and in lieu of the Drawback
granted and payable under the Eleventh Section of the
Act 11 & 12 Vict. c. 122., for every Gallon of such Spirits
actually exported or shipped as Stores as aforesaid, a Draw-
back of

- 0 1 4

0 0 8