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Spirits or Strong Waters, the Produce of any British) s. d.

Possession in America, or the Island of Mauritius, not being sweetened Spirits or Spirits mixed with any Article, so that the Degree of Strength thereof cannot be exactly ascertained by Syke's Hydrometer - - - - Rum, the Produce of any British Possession within

the Limits of the East India Company's Charter in regard to which the Conditions of the Act 4 Vict. c. 8. have or shall have been fulfilled, not being sweetened Spirits or Spirits so mixed as aforesaid

04 Rum Shrub, however sweetened, the Produce of

and imported from such Possessions, qualified as
aforesaid, or of or from any British Possession

in America, or the Island of Mauritius - For every Gallon of such Spirits or strong Waters

of any Strength not exceeding the Strength of Proof by Sykes's Hydrometer, and so in proportion for any greater or less Strength than the Strength of Proof, and for any greater or less Quantity than a Gallon

-

CA P. XXX.
An Act for granting certain Duties of Excise on Sugar
made in the United Kingdom. [10th July 1854.]

Most Gracious Sovereign,
W E, Your Majesty's most dutiful and loyal Subjects, the

Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards raising the Supplies to defray the Expenses of the just and necessary War in which Your Majesty is engaged, have freely and voluntarily resolved to give and grant unto Your Majesty the several Rates and Duties of Excise herein respectively mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted; and 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, as follows:

I. In lieu of the Duties of Excise on Sugar made in the Grants of United Kingdom now payable under any other Act or Acts in

Excise on force, there shall be charged, raised, levied, collected, and paid Sugar. unto and for the Use of Her Majesty, Her Heirs and Successors, from and after the Twenty-sixth Day of May One thousand eight hundred and fifty-four, on Sugar made in the United Kingdom, the several Sums of Money and Duties of Excise herein-after inserted, described, and set forth; (that is to say,) On Candy, Brown or White Refined Sugar, or £ s. d.

Sugar rendered by any Process equal in Quality
thereto, for every Hundredweight

- 0 16 0

On

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On White Clayed, or Sugar rendered by any Process £ s. d.

equal in Quality to White Clayed, not being
Refined or equal to Refined, for every Hundred-

weight - - - - - 0 14 0 On Yellow Muscovado and Brown Clayed, or Sugar

rendered by any Process equal in Quality to
Yellow Muscovado or Brown Clayed, and not
equal to White Clayed, according to a Standard
to be furnished by the Commissioners of Her

Majesty's Treasury, for every Hundredweight - 0 12 0
On Brown Muscovado, and any other Sugar not
being equal in Quality to Yellow Muscovado or
Brown Clayed Sugar, according to a Standard
to be furnished by the said Commissioners, for

every Hundredweight - - - - 0 11 0 On Molasses, for every Hundredweight - - 0 4 6 And so in proportion for any greater or less Quantity than a

Hundredweight. Grant of Duties II. There shall also be charged, raised, levied, collected, and on Sugar used paid unto and for the Use of Her Majesty, Her Heirs and Sucin the brewing of Beer, and on

cessors, from and after the Fifth Day of July One thousand eight Licences to hundred and fifty-four, on Sugar used in the brewing or making Brewers to use of Beer, and on Licences to use Sugar in the brewing or making Sugar.

of Beer, the several Sums of Money and Duties of Excise herein-
after inserted, described, and set forth; (that is to say,)
For and upon all Sugar which, on and after the Sixth Day of

July One thousand eight hundred and fifty-four, shall be used
in any Part of the United Kingdom by any Brewer of Beer
for Sale in the brewing or making of Beer, the Duty of Six
Shillings and Sixpence for every Hundredweight, and so in
proportion for any greater or less Quantity than a Hundred-
weight of such Sugar, to be payable and paid by such Brewer
in lieu of the Duty of Excise chargeable thereon under the
Third Section of the Act passed in the Thirteenth and
Fourteenth Years of Her Majesty's Reign, Chapter Sixty-
seven, or of any Duty of Excise substituted for the last-
mentioned Duty by any Act of the present Session of Par-
liament, but over and above all other Duties whether of

Excise or Customs :
And for and upon every Licence to be taken out annually by

every Brewer of Beer for Sale, who shall intend to use any
Sugar in the brewing or making of Beer, the Duty of

Twenty Shillings. New Duty to III. The said Duties by this Act granted shall be under be raised and

the Management of the Commissioners of Inland Revenue, and levied in the same Manner shall be charged, raised, levied, collected, applied, and accounted as other Ex for under the Provisions of the Act passed in the First Year of cise Duties;

Her Majesty's Reign, Chapter Fifty-seven, and in such and the like Manner, and in and by the same Means, Ways, or Methods by which any other Duties of Excise are or may be charged, raised, levied, collected, applied, and accounted for; and the said

the Ducited Act, and all and eraits (Sugar).

> Powers, and the passing of thiulation thereof;

take

for

1854.
Excise Duties (Sugar).

Cap. 30.

241 first-recited Act, and all and every other Act or Acts relating to and Powers the Duties of Excise on Sugar, and all and every Fines, Pain, and Penalties Penalty, and Forfeitures, Pains, and Penalties, for any Offence Acts to apply against or in breach of the said Acts, or any other Act or Acts, to this Act. for securing the Duties of Excise, or for the Regulation thereof, in force immediately before the passing of this Act, and the several Clauses, Powers, and Directions therein contained, shall and the same are hereby directed and declared to extend to, and shall be applied, practised, and put in execution for and in respect of the Duties of Excise by this Act granted, in as full and ample a Manner as if all and every the said Act and Acts, Clauses, Provisions, Powers, Directions, Fines, Forfeitures, Pains, and Penalties were repeated and re-enacted in this Act with reference to the said Duties hereby granted.

IV. Every Brewer of Beer for Sale intending to use Sugar in Brewers inthe brewing or making of Beer shall take out a Licence in that tending to use Behalf under this Act, and shall pay the Duty charged on such Licence; and every such Licence shall be in such Form as the that Purpose. Commissioners of Inland Revenue shall direct, and shall be granted by the proper Officers of Excise duly authorized to grant Licences under any Law of Excise; and every such Licence shall expire on the Tenth Day of October next after the granting thereof, and shall be renewed annually in like Manner as other Excise Licences are by Law required to be renewed.

V. It shall be lawful for the Commissioners of Inland Revenue Commissioners from Time to Time to make such Regulations for the using of of Inland.

Revenue to Sugar in the brewing or making of Beer as they may deem to be make Regulaexpedient and proper for securing the Duty by this Act granted tions for using upon Sugar so used; and from and after the Fifth Day of July Sugar in the

brewing of One thousand eight hundred and fifty-four it shall not be lawful Beer. for any Brewer of Beer for Sale, otherwise than in accordance with Brewers not to such Regulations, nor without having taken out such Licence as use Sugar conby this Act is required in that Behalf, to make use of any trary to Regu

lations or with-. Sugar in the brewing or making of Beer, or in the preparing or out Licence. making any Liquor or other Preparation for darkening the Colour of Worts or Beer, or to use or have in his Custody or Possession any such Liquor or Preparation, prepared or made from Sugar, under pain of the several Penalties and Forfeitures in that Behalf contained in the several Acts passed rerespectively in the Fifty-sixth Year of the Reign of King George the Third, Chapter Fifty-eight, and in the Seventh and Eighth Years of the Reign of King George the Fourth, Chapter Fifty-two, anything contained in an Act passed in the Tenth Year of Her Majesty's Reign, Chapter Five, or any other Act or Acts, to the contrary thereof in anywise notwithstanding; and if any Brewer of Beer for Sale who shall not have taken out such Licence as aforesaid shall at any Time after the Fifth Day of July One thousand eight hundred and fifty-four receive or take into or have in his Custody or Possession any Sugar (except for the necessary and ordinary Use of his Family, the Proof whereof shall lie on such Brewer,) the [No. 16. Price 2d.]

same

and free Fifty pero of Her to the contents Beer cluehall at ang

pot have time, and it into the contraheign, Chaplet passed" in

same shall be forfeited, and such Brewer shall be subject in respect thereof to the like Penalties and Forfeitures contained

in the several Acts before mentioned. Brewers to VI. Every Brewer of Beer for Sale intending to use Sugar make Entry of in the brewing or making of Beer, or in the preparing or Premises for storing or

making of any Liquor or other Preparation for darkening the using Sugar. Colour of Worts or Beer, shall make a true and particular Entry

in Writing, signed by him, of his Name and Place of Abode, and of every Building, Warehouse, Storehouse, Shop, Room, or Place intended to be made use of by him for the keeping or storing of Sugar, or of using the same in the brewing or making of Beer, or in the preparing or making of any Liquor or other Preparation for darkening the Colour of Worts or Beer; and every such Entry shall be delivered to the proper Officer of Excise authorized to receive the same; and in every such Entry every Building, Warehouse, Storehouse, Shop, Room, and Place shall be distinguished by a particular Number or Letter, or Number and Letter, and the Purpose for which the same is intended to be used shall be specified and described ; and every such Entry shall also set forth the place where any such Building or other Premises as aforesaid shall be situated; and if any Sugar shall be found in any Building, Warehouse, Storehouse, Shop, Room, or Place of or belonging to any Brewer of Beer for Sale, and of which such Entry as herein directed has not been made, such Sugar shall be forfeited, and may be seized by any Officer of Excise, and such Brewer shall be subject and liable to the Penalty imposed by the Sixth Section of the Act passed in the Fourth and Fifth Years of the Reign of King William the Fourth, Chapter Fifty-one, for every such unen

tered Building, Warehouse, Storehouse, Shop, Room, or Place. Brewers using Sugar to enter

VII. Every Brewer of Beer for Sale shall, in addition to the in the proper several Particulars which by the Laws in force he is required to Book the Hour enter in the Book or Paper provided for the Purpose of entering at which they intend to mash

h therein the Quantity of Malt and Sugar respectively used or or dissolve intended to be used by him in the brewing of Beer, enter or Sugar.

cause to be entered in such Book or Paper the particular Hour of the Day at which he intends to mash any Malt or to dissolve any Sugar; and such Entry shall be made Twenty-four Hours at the least before he shall begin to mash any Malt or to dissolve any Sugar; under the like Penalty for any Refusal or Neglect to make such Entry as is hereby directed to be made in such Book or Paper, or for cancelling, obliterating, or altering the same, as by the Laws in force such Brewer is subject or liable to for any Refusal or Neglect to make any other Entry therein, or for cancelling, obliterating, or altering any such other Entry.

enter in the Bulars which by the for Sale shall, in addi zor Pl

CAP.

CA P. XXXI.
An Act for the better Regulation of the Traffic on
Railways and Canals.

[10th July 1854.] "W HEREAS it is expedient to make better Provision for

" regulating the Traffic on Railways and Canals: '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, as follows:

I. In the Construction of this Act “ the Board of Trade” “Board of shall mean the Lords of the Committee of Her Majesty's Privy Trade : Council for Trade and Foreign Plantations : The Word “ Traffic" shall include not only Passengers, and “Traffic :" their Luggage, and Goods, Animals, and other Things conveyed by any Railway Company or Canal Company, or Railway and Canal Company, but also Carriages, Waggons, Trucks, Boats, and Vehicles of every Description adapted for running or passing on the Railway or Canal

of any such Company: The Word “Railway” shall include every Station of or “Railway :"

belonging to such Railway used for the Purposes of public

Traffic: and,
The Word “ Canal” shall include any Navigation whereon “Canal:" ,

Tolls are levied by Authority of Parliament, and also the
Wharves and Landing Places of and belonging to such
Canal or Navigation, and used for the Purposes of public

Traffic:
The Expression “ Railway Company," “ Canal Company," "Company :"

or “ Railway and Canal Company,” shall include any Person being the Owner or Lessee of or any Contractor working any Railway or Canal or Navigation constructed

or carried on under the Powers of any Act of Parliament: A Station, Terminus, or Wharf shall be deemed to be near Stations. another Station, Terminus, or Wharf when the Distance between such Stations, Termini, or Wharves shall not exceed One Mile, such Stations not being situate within

Five Miles from St. Paul's Church in London. II. Every Railway Company, Canal Company, and Railway Duty of Railand Canal Company, shall, according to their respective Powers, way Companies afford all reasonable Facilities for the receiving and forwarding to ma

"8 rangements for and delivering of Traffic upon and from the several Railways receiving and and Canals belonging to or worked by such Companies forwarding

pribos Trabs Boots Traffic, without respectively, and for the Return of Carriages, Trucks, Boats, 1

, unreasonable and other Vehicles, and no such Company shall make or give Delay, and any undue or unreasonable Preference or Advantage to or in without Parfavour of any particular Person or Company, or any particular tial Description of Traffic, in any respect whatsoever, nor shall any such Company subject any particular Person or Company, or any particular Description of Traffic, to any undue or unreasonable Prejndice or Disadvantage in any respect what

Q 2

soever;

and Canaling of Traffic lities for the receir respecti

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