Recovery and Penalties. Powers of 12 C.2. c.24. and of any other Law now in force relating to the Excise, extended to this Act. Extent and CL. And be it further enacted, That all and every the Powers, Directions, Rules, Penalties, Forfeitures, Clauses, Matters and Things, which in and by an Act made in the Parliament of England, in the Twelfth Year of the Reign of King Charles the Second, intituled An Act for taking away the Court of Wards and Liveries, and Tenures in Capite and by Knights Service and Purveyance, and for settling a Revenue upon His Majesty, in lieu thereof, or by any other Law in force in England, relating to His Majesty's Revenue of Excise, are provided and established, shall be (except so far as any of them may be altered by this Act) practised, used and put in Execution, in and for the Purposes of this Act, as fully and effectually, to all Intents and Purposes, as if all and every the said Powers, Rules, Directions, Penalties, Forfeitures, Clauses, Matters and Things, were particularly repeated and re-enacted in this Act. CLI. And be it further enacted, That this Act shall, except where otherwise mentioned, extend to England only, and so far as relates to Licences, and to the making and distilling, and warehousing and Removal of Spirits under the Provisions contained in and chargeable with the Duties imposed by this Act, shall commence and take effect from the Tenth Day of October One thousand eight hundred and twenty five; and so far as relates to the Sale, Delivery and Removal of Spirits, and the Payment of the Duties upon Spirits hereby imposed, and other Parts of this Act (except as aforesaid) shall commence and take effect from the Fifth Day of January One thousand eight hundred and twenty six ; and that all Spirits made and distilled in England or brought into England from Scotland or Ireland, under the Provisions of this Act, after the Tenth Day of October One thousand eight hundred and twenty five, and before the Sixth Day of January One thousand eight hundred and twenty six, and which shall during such Period be found removing or removed from any Part of Enmentioned, for- gland to any other Part thereof, except only for the Purpose of feited. being warehoused under the Provisions of this Act, shall be forfeited, and shall and may be seized by any Officer or Officers of Excise, and the Distiller or other Person removing or concerned in the Removal or Receipt of any such Spirits, shall upon Conviction of such Offence, forfeit his or her Licence, and no new Excise Licence shall be granted to such Distiller or other Person so convicted for the Remainder of the current Year of the Licence so Proviso for the forfeited: Provided always, that all and singular the Law and Laws Continuance of of Excise in force in England at the Time of passing this Act, shall Excise Laws. remain Spirits unduly removed be CXLIX. And be it further enacted, That all Fines, Penalties and Forfeitures imposed by this Act, shall be sued for, recovered, levied or mitigated, by such Ways, Means or Methods as any Fine, Penalty or Forfeiture may be sued for, recovered, levied or mitigated, by any Law or Laws of Excise; and that One Moiety of every such Fine, Penalty or Forfeiture shall be to His Majesty, His Heirs and Successors, and the other Moiety to him or them who shall discover, inform or sue for the same: Provided, that no such Mitigation shall in any Case reduce any Penalty imposed by this Act, for any Offence of which any Person or Persons shall be convicted, to less than One fourth Part of such Penalty, over and above reasonable Costs, Charges and Expences incurred by the Prosecution. tween the Times herein remain and continue in force until the Sixth Day of January One thousand eight hundred and twenty six, for rectifying, compounding, selling, delivering and removing Spirits made and distilled in England, or brought into England from Scotland or Ireland for Consumption in England, and in respect whereof the Duties respectively hereby repealed, are paid; any Thing herein contained to the contrary thereof notwithstanding. Scotland or CLII. And be it further enacted, That from and after the said Spirits made or Tenth Day of October One thousand eight hundred and twenty brought from five, it shall and may be lawful to and for any Distiller in England, Iceland into and for any Proprietor of any British Spirits distilled in Scotland England, beor Ireland, and brought into England, according to the Provisions tween the 10th of this Act, to warehouse, and every such Distiller and Proprietor October 1825, respectively is hereby required forthwith to warehouse, under the and the 6th Provisions of this Act, the whole of the British Spirits which any to be wareJanuary 1826, such Distiller shall, between the said Tenth Day of October one housed, and thousand eight hundred and twenty five, and Sixth Day of Janu- Duty paid on ary One thousand eight hundred and twenty six, distil or make, or the latter Day. any such Proprietor shall bring into or receive in England from Scotland or Ireland as aforesaid, and to continue all such Spirits so warehoused until the said Sixth Day of January One thousand eight hundred and twenty six, and that on the said Sixth Day of January One thousand eight hundred and twenty six, every such Distiller and Proprietor respectively shall pay to the Commissioners of Excise, or such Person or Persons as they shall employ to receive the same, all the Duties respectively by this Act imposed, charged or chargeable upon such Distiller or Proprietor for or in respect of such Spirits so warehoused, and of all Defici- Exception. encies thereof, or of so much of such Spirits as shall not, by Notice on that Day to be delivered by such Distiller or Proprietor to the proper Officer, be desired by him or her respectively to be continued in Warehouse for Exportation only to Foreign Parts, and all such Spirits then in any such Warehouse for which such Duty shall be so paid shall thereupon be delivered from such Warehouse Provided always, that no Spirits so warehoused for which such Duty respectively shall not be so paid on the said Sixth Day of January One thousand eight hundred and twenty six, and which shall be so desired to be continued in Warehouse, shall be on any Pretence whatever afterwards delivered from such Warehouse, except for such Exportation only; and that all Spirits for which the Duty respectively shall not be so paid as aforesaid, and which shall not be desired by such Notice as aforesaid to be continued in the Warehouse for such Exportation only as aforesaid, shall be forfeited and shall and may be seized by any Officer or Officers of Excise. : CLIII. And be it further enacted, That this Act may be amended, altered or repealed, by any Act or Acts to be passed in this Session of Parliament. CAP. Proviso as to delivering out of Warehoused Spirits. Act may be altered, &c. this Session. Proviso respect- Instead of Duties repealed, the following shall be levied. New Duties. WH cise Licences in cease. HEREAS it is expedient to repeal the several Duties and Sums of Money payable for or upon certain Excise Li'cences in Great Britain and Ireland respectively, and to impose other Duties in lieu thereof, and to amend the general Laws of • Excise for granting such Licences;' 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 Duties on Ex- same, That from and after the Fifth Day of July One thousand eight hundred and twenty five, all and singular the respective Duties and Sums of Money granted or payable for or upon any Excise Licence in England, Scotland or Ireland, or for or upon the granting thereof by any Act or Acts of Parliament in force at and immediately before the said Fifth Day of July One thousand eight hundred and twenty five, or by any other Act or Acts passed in this present Session of Parliament, shall cease and determine, save and except in all Cases relating to the recovering, allowing or paying any Arrears of such Duties and Sums of Money as aforesaid respectively, which on the said Fifth Day of July One thousand eight hundred and twenty five shall remain due and unpaid, and save and except as to any Fine, Penalty or Forfeiture, Fines, Penalties or Forfeitures relating thereto respectively, which shall, on or before the said Fifth Day of July One thousand eight hundred and twenty five, have been incurred, and shall then remain due and unpaid, and save and except as to any Excise Licence or Licences theretofore granted, and any Bond or Bonds made or given by any Excise Trader before the said Fifth Day of July One thousand eight hundred and twenty five, and which shall then remain in force and unexpired. CA P. LXXXI. An Act to repeal several Duties payable on Excise Licences II. And be it further enacted, That from and after the said Fifth Day of July One thousand eight hundred and twenty five, in lieu and instead of the Duties by this Act repealed, there shall be raised, levied, collected and paid unto His Majesty, His Heirs and Successors, in and throughout the United Kingdom of Great Britain and Ireland, the several Duties of Excise, or Rates and Sums of Money hereinafter following; (that is to say,) FOR and upon every Excise Licence to be taken out by any Maker, Manufacturer, Trader, Dealer, Retailer or Person hereinafter mentioned, within Great Britain and Ireland, to be paid by such Maker, Manufacturer, Trader, Dealer, Retailer and Person respectively, the respective annual Sum or Duty of Excise in British Currency hereinafter mentioned; (that is to say,) Retail 1 AUCTIONS.-For and upon every Excise Licence to be taken If the same shall exceed 20 Barrels, and shall not ex- If the same shall exceed 50, and shall not exceed 100 Barrels 100 Or if the same shall exceed 100 Barrels If the same shall exceed 20, and shall not exceed 50 If the same shall exceed 50, and shall not exceed 100 If the same shall exceed 100, and shall not exceed 1,000 If the same shall exceed 1,000, and shall not exceed If the same shall exceed 2,000, and shall not exceed If the same shall exceed 5,000, and shall not exceed If the same shall exceed 7,500, and shall not exceed If the same shall exceed 10,000, and shall not exceed If the same shall exceed 20,000, and shall not exceed If the same shall exceed 30,000, and shall not exceed Or if the same shall exceed 40,000 Barrels Every Person who shall first become a Brewer of Beer for £ s. d. 5 0 0 0 10 0 1 0 0 1 10 0 200 0 10 0 1 0 0 1 10 0 200 300 7 10 0 11 5 0 15 0 0 30 0 0 45 0 0 60 0 0 75 0 0 0 10 0 5 5 0 Been PIRITS — continued. drank or consumed elsewhere than on his, her or their Every Person who shall be duly authorized by Justices of the Peace to keep a Common Inn, Ale House or Victualling House, and who shall sell Beer, Cyder or Perry by Retail, to be drank or consumed in his, her or their House or Premises, if the Dwelling House in which such Person shall reside or retail Beer, Cyder or Perry as aforesaid, at the Time of taking out such Licence, shall not, together with the Offices, Courts, Yards and Gardens therewith occupied, be rated under the Authority of any Act or Acts of Parliament for granting Duties on inhabited Houses at a Rent of 20l. per Annum or upwards, or shall not be rented or valued at such Rent or annual Value, or upwards And if rated, rented or valued as aforesaid, at 20l. per Annum, or upwards CANDLES. Every Maker of Wax Candles, or Spermaceti Candles, for Sale Every Chandler or Maker of Candles for Sale, other than COFFEE. - Every Person trading in or selling Coffee, Tea, GLASS.—Every Glass Maker, for each and every Glass House Every Tawer Every Dresser of Hides or Skins in Oil Every Maker of Vellum or Parchment MALT.- Every Maltster or Maker of Malt, if the Quantity of If the same shall exceed 50, and shall not exceed 100 If the same shall exceed 100, and shall not exceed 150 If the same shall exceed 150, and shall not exceed 200 If the same shall exceed 200, and shall not exceed 250 If the same shall exceed 250, and shall not exceed 300 If the same shall exceed 300, and shall not exceed 350 If the same shall exceed 350, and shall not exceed 400 If the same shall exceed 400, and shall not exceed 450 If the same shall exceed 450, and shall not exceed 500 If the same shall exceed 500, and shall not exceed 550 And if the same shall exceed 550 Quarters J £ s. d. 330 1 1 0 330 5 0 0 200 0 11 0 20 0 0 5 0 0 2 0 0 400 4 0 200 0 7 6 0 15 0 1 2 6 1 10 0 1 17 6 2 5 0 212 6 300 3 7 6 3 15 0 4 2 6 4 10 0 |
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