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And for and upon every Gallon of Spirits of the Strength of

Hydrometer Proof, and so in proportion for any greater or less Quantity, or any greater or less Degree of Strength, distilled in England or Ireland for Exportation only or for Use as Ships Stores, from Malt only, mashed on or after the said last-mentioned Day, in lieu of the Allowance on such Spirits granted and payable under the Thirteenth Section of the Act 11 & 12 Vict. c. 122., an Allowance of

0 1 4

And for and upon such Spirits distilled in England or Ireland

from Malt only, and which shall be duly removed from Warehouse 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 the Customs in such respect over and above the Allowance aforesaid, and in lieu of the Drawback granted and payable under the said Thirteenth Section of the Act 11 & 12 Vict. c. 122., for every Gallon of such Spirits actually exported or shipped as Stores as aforesaid, a Drawback of

008

And for and upon all British Spirits distilled or made from any

other Materials than Malt only, such Materials being mashed on or after the Eighth Day of May One thousand eight hundred and fifty-four, and which Spirits shall have been duly warehoused in any Warehouse in the United Kingdom, and removed therefrom for Exportation or for Use as Ships Stores, in lieu of the Drawback granted and payable under the Fourteenth Section of the said Act 11 & 12 Vict. c. 122., for every Gallon at Proof of such Spirits actually exported or shipped as Stores as aforesaid, a Drawback of

0 0 2

And for and in respect of all Sugar and Molasses actually

received and used on or after the Eighth Day of May One thousand eight hundred and fifty-four, in the brewing or making of Worts or Wash brewed or made from Sugar only, or from Molasses only, or from any Mixture of these Materials and Treacle or Malt or Grain, and distilled into Spirits by any Distiller in England, Scotland, or Ireland, an Allowance after the Rate of Fifteen per Centum on the Amount of the Allowances granted in respect of such Sugar and Molasses respectively, and specified in the respective Schedules (A.) and (B.) annexed to the Act 11 & 12 Vict. c. 100., in addition to such Allowances respectively.

And for and upon all 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 England to Scotland or Ireland, or from Scotland to Ireland, the several Drawbacks of Excise respectively herein-after inserted and set forth, in

lieu of the respective Drawbacks of Excise now payable thereon under any other Act or Acts in force; that is to say,

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Spirits of Rosemary
Spirits of Ammonia
Sal Volatile
Friar's Balsam
Compound Tincture

Benzoin
Tincture of Assafoetida
Tincture of Castor
Tincture of Kino
Tincture of Guiacum
Tincture of Myrrh
Tincture of Ginger
Spirit Varnishes

Other Tinctures and Medi

cated Spirits

0 2 2 0 3 10

0 3 100 1 8

Made Wines

0 0 31 0 0

051 0 0 2

And for and upon every Barrel of Thirty-six Gallons, and so in

proportion for any greater Quantity, of Beer brewed or made after the Eighth Day of May One thousand eight hundred and fifty-four by any entered or licensed Brewer of Beer for Sale in the United Kingdom, in the brewing of which Beer the Worts used before Fermentation were of the specific Gravity herein-after mentioned, and which shall be duly exported from any Part of the United Kingdom to Foreign Parts as Merchandize, in lieu of all other Drawbacks on such Beer granted by any other Act or Acts now in force, the Drawback herein

after specified and set forth; that is to say, when the original
Gravity of such Worts was not less than
Specific

Drawback.
Gravity.

S. d.
1.041

0 6 0 1.054

0 8 0 1.068

0 10 0 1.081

0 12 0 1.095

0 14 0 1•108

0 16 0 1.122

0 18 0

SCHEDULE (C).

DU TIES.

SPIRITS (SCOTLAND).

For and upon every Gallon of Spirits of the Strength of Hydro

meter Proof, which on or after the Twenty-sixth Day of May One thousand eight hundred and fifty-four shall be distilled in Scotland, or be in the Stock, Custody, or Possession of any Distiller in Scotland, 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 last-mentioned Day be in Warehouse in Scotland, and be taken out of Warehouse for Consumption in Scotland, or which, having been taken out of Warehouse in England for Removal to Scotland, shall on or after the said lastmentioned Day be brought into Scotland, the additional Duty of Fourpence, and so in proportion for any greater or less Degree of Strength or any greater or less Quantity of such Spirits, to be charged and paid in addition to all Duties thereon payable under any other Act or Acts in force, and in addition also to the Duty thereon contained in Schedule (A.) of this Act.

CHANNEL ISLANDS.

For and upon all Spirits of the Nature or Quality of plain

British Spirits, manufactured or distilled in the Islands of Guernsey, Jersey, Alderney and Sark respectively, and imported from any of the said Islands into Scotland, an additional countervailing Duty of Fourpence for every Gallon of such last-mentioned Spirits of the Strength of Hydrometer Proof, and so in proportion for any greater or less Degree of Strength or any greater or less Quantity of such Spirits,

to be charged and paid on and after the Twenty-sixth Day of May One thousand eight hundred and fifty-four, in addition to the countervailing Duty thereon contained in Schedule (A.) of this Act.

SPIRIT MIXTURES. For and upon the several Mixtures, Compounds, Preparations,

and Commodities herein-after enumerated or described, which on or after the Twenty-sixth 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 to be charged and paid in lieu of the respective Duties thereon contained in Schedule (A.) of this Act; (that is to say,)

Countervailing Duties.

Articles enumerated.
For every Gallon thereof removed.

From
Scotland to
England.

From
Ireland to
England.

From Ireland to Scotland.

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Ether
Sweet Spirits of Nitre
Camphorated Spirits
Lavender Water and other

Perfumes, being Spirits
scented with Essential
Oils, Flowers, or other

Ingredients
Compound Spirits of Laven-

der
Spirits of Rosemary
Spirits of Ammonia
Sal Volatile
Friar's Balsam
Compound Tincture of

Benzoin
Tincture of Assafoetida
Tincture of Castor
Tincture of Kino
Tincture of Guiacum
Tincture of Myrrh
Tincture of Ginger
Spirit Varnishes
Other Tinctures and Medi-

cated Spirits Made Wines

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1 10 0 3 10 0 0 2 0 0 510

2 0 0 3

SCHEDULE (D).

ALLOWANCES AND DRAWBACKS.

For and in respect of all Sugar and Molasses actually used after

the Fifth Day of July One thousand eight hundred and fiftyfour in the brewing or making of Worts or Wash brewed or made from Sugar only, or from Molasses only, or from any Mixture of these Materials and Treacle or Malt or Grain, and distilled into Spirits by any Distiller in England, Scotland, or Ireland, an Allowance after the Rate of Nine Shillings and Fourpence for every One hundred and twelve Pounds of Sugar so used, and after the Rate of Three Shillings and Twopence Halfpenny for every One hundred and twelve Pounds of Molasses so used, to be allowed and paid in lieu of the Allowances in respect of such Sugar and Molasses respectively

contained in Schedule (B.) of this Act. For and upon all Mixtures, Compounds, Preparations, and

Commodities next herein-after enumerated or described, which on or after the Twenty-sixth Day of May One thousand eight hundred and fifty-four shall be removed from England to Scotland or Ireland, or from Scotland to Ireland, the several Drawbacks of Excise herein-after inserted and set forth to be allowed and paid in lieu of the respective Drawbacks thereon contained in Schedule (B.) of this Act; that is

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