ment of Act. XVII. And be it further enacted, That this Act shall commence Commenceand take effect from and after the Fifth Day of January One thousand eight hundred and twenty six, and not sooner. XVIII. And be it further enacted, That this Act may be amended, altered or repealed by any Act to be passed in this present Session of Parliament. CAP. LXXX. An Act to repeal the Duties payable in respect of Spirits dis- W HEREAS it is expedient to repeal the Duties payable in respect of Spirits distilled in England, and of Licences for distilling, rectifying or compounding such Spirits, and for the Sale of Spirits, and to impose other Duties in lieu thereof; and to provide other Regulations for the Collection of the said Duties, and for the Sale of Spirits, and for the Warehousing of such Spirits, without Payment of Duty, for Exportation ;' 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 from and after the Fifth Day of January One thousand eight hundred and twenty six, so much and such Parts of the several Acts in force at and immediately before the Commencement of this Act, as grant any Duty on Wort or Wash brewed or made for extracting Spirits in England, or upon Spirits extracted in England for Home Consumption, or extracted in Scotland or Ireland respectively, and imported into England, or Duty on any Licence for distilling, rectifying or compounding British Spirits, or for the Sale of Spirits, or as regulate or relate to the Distillation of such Spirits by Persons licensed to make or distil such Spirits in England, or the Mode of charging the Duty thereon, or on Wort or Wash brewed or made to extract such Spirits, or as regulate or relate to the Rectification or Compounding of such Spirits in England by Persons duly licensed for that Purpose, or the Strength at which it is lawful to keep in Stock or send out Spirits, or as regulate or relate to the Intercourse or Removal of British Spirits made in England, Scotland or Ireland respectively, or as relate to the Distillation of Spirits in England for Exportation to Scotland, or in Scotland for Exportation to England, or to the several other Matters and Things expressly provided for by this Act, but not otherwise, and so much and such Parts only as aforesaid of the said several Acts shall be and are hereby repealed accordingly; save and except so far as the said Acts or any of them repeal or repeals any former Act or Acts, or any Part or Parts of any former Act or Acts, and except also so far as the said Acts or any Act may be amended, &c. this Session. of of them relate or relates to the charging, recovering, prosecuting, suing for, levying, paying, accounting for, allowing, abating or mitigating of any Duty, or any Arrear thereof, which shall have been or shall be chargeable or payable on any such Spirits, or on any Wort or Wash, under the said Acts or any of them, or of any Fine, Penalty or Forfeiture for any Offence against the said Acts or any of them, which shall have been or shall be committed at any Time on or before the Fifth Day of January One thousand eight hundred and twenty six, all which Suits or other Proceedings, Matters and Things, shall and may be had and proceeded on, and shall remain, and be to all Intents and Purposes whatsoever, as if the said Acts had not been repealed in Manner aforesaid: Provided always, that it shall not be lawful to make or distil any Spirits under the aforesaid Laws and Regulathe said repealed tions hereby repealed, from or after the Tenth Day of October One thousand eight hundred and twenty five, on pain of forfeiting the Sum of Five hundred Pounds, or Twenty Shillings per Gallon for every Gallon of the Spirit so made or distilled, at the Election of the Commissioners of Excise, or Person who shall inform or sue for the same. Making, &c. Laws. Penalty. New Duties on How Duties on compounded Spirits computed. Duties: On Licences to Distillers. II. And be it further enacted, That from and after the Fifth Day of January One thousand eight hundred and twenty six, there shall be granted, raised, levied, collected, paid and satisfied, unto and to the Use of His Majesty, His Heirs and Successors, the several Duties of Excise following; (that is to say), For and upon every One hundred Gallons, Imperial Standard Gallon Measure, of Spirits of the Strength of Hydrometer Proof, as denoted by the Hydrometer called Sikes's Hydrometer, which shall be made or distilled in England by any Person or Persons whomsoever, the Sum of Thirty five Pounds, and so in Proportion for any greater or less Degree of Strength, and for any greater or less Quantity, to be paid by the First Maker or Distiller of such Spirits : For and upon every One hundred such Gallons of Spirits, of such Strength as aforesaid, which shall have been or shall be made and extracted in Scotland or Ireland respectively, and warehoused there without Payment of Duty, and which shall be taken out of Warehouse there, for the Purpose of being brought or imported into England for Consumption, the Sum of Thirty five Pounds, and so in Proportion for any greater or less Degree of Strength, or any greater or less Quantity, to be paid by the Distiller or Proprietor thereof, at the Time of the Delivery of such Spirits from the Warehouse in Scotland or Ireland respectively, for the Purpose of being brought or imported into England. III. Provided always, and be it enacted, That on all sweetened or compounded Spirits imported into England from Scotland or Ireland, or into Scotland or Ireland from England, the Duties aforesaid, according to the Proportions aforesaid respectively, shall be computed upon the highest Degree of Strength at which Spirits can be made. For every Licence to be taken out by any Distiller or Maker of For Spirit Retailers. For every Licence to be taken out by any Rectifier or Com- Rectifiers, &c. If at Ten Pounds per Annum or upwards, and under Twenty If at Twenty Pounds per Annum or upwards, and under Twenty If at Twenty five Pounds per Annum or upwards, and under Thirty If at Thirty Pounds per Annum or upwards, and under Forty If at Forty Pounds per Annum, and under Fifty Pounds, Nine Pounds and Nine Shillings: And if at Fifty Pounds per Annum or upwards, Ten Pounds: The said Duties for Licences to be paid by the respective Distil- By whom paid. lers, Rectifiers, Compounders, Dealers and Retailers taking out such Licences respectively. IV. And be it further enacted, That all Monies arising from the Duties by this Act imposed, the necessary Charges of raising and accounting for the same excepted, shall from time to time be paid into the Receipt of His Majesty's Exchequer, and shall be carried to and made Part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland. V. And be it further enacted, That the several Duties and the Drawback by this Act imposed and granted shall be under the Management of the Commissioners of Excise, and shall be raised, levied, collected, recovered, secured and paid by such Persons, at such Times and in such Manner, and by such Ways and Means as are hereinafter directed and set forth, and under such Management, and under and subject to such Rules, Regulations, Conditions, Penalties and Forfeitures, and with such Powers of adjudging and mitigating Penalties and Forfeitures, and with and subject to such Powers, and to the like Rules and Directions, and by such Methods, and in such Manner and Form, and in or by any of the general or special Means, Ways or Methods by which other Duties and Drawbacks of Excise may be raised, levied, collected, recovered and paid, as fully and effectually to all Intents and Purposes as if the same, and every of them, were particularly repeated and re-enacted in the Body of this Act, except only so far as the same are expressly altered or repealed by this Act. VI. And be it further enacted, That from and after the Commencement of this Act, it shall not be lawful for any Person or Persons in England, to have or keep any Still whatever, for the Purpose of making or distilling, or rectifying or compounding Spirits Duties carried to Consolidated Fund. Duties and Drawback under Commisise, and levied under this Act and former neral Excise sioners of Ex Laws. ge No Person shall keep any Still whatever without a Licence under the Pro 1 visions of this Act. How long to continue. Licence to be renewed annually. : Distilling, &c. without Licence. Penalty. Distiller, &c. continuing to work whose Licence is forfeited. Penalty. Spirits without having first obtained a Licence for that Purpose, VII. And be it further enacted, That it shall not be lawful for VIII. And be it further enacted, That if any Distiller, Rectifier or Compounder, whose Licence shall be forfeited under the Provisions of this Act, shall afterwards, until newly licensed, make or brew any Wort or Wash, or shall distil any Low Wines, Spirits or Feints, or shall rectify or compound any Spirits, every such Distiller, Rectifier or Compounder shall forfeit the Sum of Five hundred Pounds; and all such Wort, Wash, Low Wines, Spirits and Feints, and all Vessels and Utensils containing the same, shall be forfeited, and may be seized by any Officer of Excise. IX. And Per Proviso as to and Habitation making Entry of House or Still for making Wash, Low Wines or Spirits. IX. And be it further enacted, That no Licence shall be granted to or be held by any Person or Persons to have, keep or make shall use of any Still for making or distilling Spirits, nor any son or Persons be permitted to make Entry of any House or Place, or of any Still or Utensil for making or distilling Wash, Low Wines or Spirits, unless such Person or Persons shall be an inhabiting Householder, occupying a Tenement or Tenements of the yearly Value of Twenty Pounds or upwards, and for which he, she or they shall be accordingly assessed in their own Name, and shall also pay to the Parish Rates in the several Parishes or Places in which they shall respectively reside, or unless such House or Place (except any Distillery established and licensed on the Fifth Day of April One thousand eight hundred and twenty five), shall be situated within, or within One Quarter of a Mile of a Market Town, containing at least Five hundred inhabited Houses; and that no Entry of any House, Place, Still or Utensil, for making or distilling of Wash, Low Wines or Spirits, shall be of any avail to any Person not so qualified, or for any longer Time than the Person or Persons so making Entry shall be so qualified, or where such House or Place, except as aforesaid, shall not be so situated as aforesaid; and every Person making or distilling Wash, Low Wines or Spirits, and not qualified as aforesaid, or in any House or Place except as aforesaid, not so situated as aforesaid, shall, notwithstanding any Entry by him, her or them made, be deemed and taken to be Persons making and distilling Wash, Low Wines and Spirits without Entry, and shall be subject to the like Penalties and Forfeitures as Persons Penalty. making and distilling Wash, Low Wines and Spirits without Entry, are by this Act in such Case made subject and liable. Persons herein described keeping a Still of less than 400 Gallons, or using in any Distillery more than Two Wash Stills and Two X. And be it further enacted, That no Licence to be granted under the Provisions of this Act shall authorize any Person to have, keep or make use of any Still or other Utensil, for the making or distilling of Low Wines or Spirits, the Body of which without the Head thereof shall be of less Capacity or Content than Four hundred Gallons; and that it shall not be lawful for any Distiller, keeping or using any Still of smaller Content without the Head than Three thousand Gallons, to keep or use in any Distillery at the same Time more than Two Wash Stills and Two Low Wines Stills, upon pain of forfeiting for every Still kept or used by any such Distiller at the same Time, to distil Wash or Low Wines respectively, above the Number aforesaid, the Sum of One hundred Pounds for every such further Still, and for every Time that the same shall be so used; and every such fur- Penalty. ther Still shall be forfeited, and shall and may be seized by any Officer or Officers of Excise. Distillers. XI. And be it further enacted, That every Person making or What Persons keeping any Wash prepared or fit for distilling or making Low deemed Wines or Spirits, or any Low Wines or Feints, and having in his, her or their Custody or Use any Still or Stills, shall be deemed and taken to be, and is hereby declared to be a Distiller, liable to the several Duties of Excise, and to the several Penalties, Fines and Forfeitures imposed by this Act relating to Distillers. XII. And be it further enacted, That if any Wort shall be Distillers brewbrewed or made by any Distiller, or if any Still shall be made ing or employ use |