On and after 19th May 1855 the following Drawbacks on Sugar shall be allowed. Customs Duties. III. That in lieu of the Bounties and Drawbacks now payable on the Exportation of Refined Sugar, the following Drawbacks shall be allowed on and after the Nineteenth Day of May One thousand eight hundred and fifty-five, on the Exportation, or on the Removal to the Isle of Man for Consumption there, of the several Descriptions of Refined Sugar herein-after mentioned; that is to say, Upon Refined Sugar in Loaf, complete or whole, or Lumps duly refined, having been perfectly clarified and thoroughly dried in the Stove, and being of an uniform Whiteness throughout, or Sugar Candy, for every Cwt. Upon such Refined Sugar already described, if pounded, crushed, or broken in a Warehouse approved by the Commissioners of Customs, such Sugar having been there first inspected by the Officers of Customs in Lumps or Loaves, as if for immediate Shipment, and then packed for Exportation in the Presence of such Officers, and at the Expense of the Exporters for every Cwt. Upon Refined Sugar, unstoved, pounded, crushed, or broken, and not in any way inferior to the Export Standard Sample, No. 1, approved by the Lords of the Treasury, and which shall not contain more than Five per Centum Moisture over and above what the same would contain if thoroughly dried in the Stove, for every Cwt. Upon Bastard or Refined Sugar, unstoved, broken in Pieces, or being ground, powdered, or crushed, not in any way inferior to the Export Standard Sample, No. 2, approved by the Lords of the Treasury for every Cwt. Customs Duties. Spirit, &c. Duties (Excise). Until the 5th Day For the follow- Thereafter. Upon Bastard or Refined Sugar, IV. And whereas Contracts or Agreements may have been When Con'made for the Sale or Delivery of some of the Goods or Commo- tracts have been C dities on which increased or additional Duties of Customs are entered into, by this Act granted and imposed, which Contracts or Agree- Amount of increased Duty 'ments may have been made with no Reference to such additional to be added. '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 Commoditics 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. V. In citing this Act in other Acts or legal Instruments it shall Short Title. be sufficient to use the Expression "The Customs Duties Act, "1855." CA P. XXII. An Act for granting certain additional Rates and Duties of 6 Most Gracious Sovereign, :W I. There shall be charged, raised, levied, collected, and paid Grant of Duties unto and for the Use of Her Majesty, Her Heirs and Successors, of Excise as in upon the several Goods and Commodities mentioned and described Schedule (A.) Allowance and Drawbacks as in Schedule (B.) Drawback on Spirit, &c. Duties (Excise). in the Schedule marked (A.) hereunto annexed, the several Sums of Money and additional Duties of Excise as they are respectively inserted, described, and set forth in the said Schedule; and there shall be made, allowed, and paid for or in respect of the Goods and Commodities mentioned and described in the Schedule marked (B.) hereunto annexed, the several Allowances and Drawbacks of Excise as the same are respectively inserted, described, and set forth in the said last-mentioned Schedule; and the said Duties, Allowances, and Drawbacks respectively shall commence and take effect on the respective Days mentioned in the said Schedules respectively. II. Provided always, That no Drawback of Excise shall be Spirit Mixtures allowed or paid for or upon any of the Mixtures, Compounds, to cease, except Preparations, or Commodities described in the Schedule (B.) as to Made Wines. Duties, &c. to be under the Management of the Commissioners of In land Revenue, and to be col lected and paid under the Pro visions of Acts relating to Excise. Where Con annexed to the Act passed in the Session of Parliament holden in the Seventeenth and Eighteenth Years of Her Majesty's Reign, Chapter Twenty-seven, which on or after the Twentieth Day of April One thousand eight hundred and fifty-five shall be removed from England or Scotland to Ireland, except upon Made Wines ; and that for and upon every Gallon of all Made Wines which shall be so removed as aforesaid, there shall be allowed and paid the countervailing Drawback of Twopence Three Farthings, and no more. III. The said several Duties, Allowances, and Drawbacks of Excise by this Act granted and imposed and allowed respectively shall be under the Management of the Commissioners of Inland Revenue, and shall be charged, raised, levied, collected, recovered, paid, applied, and allowed respectively, in such and the like Manner, and by the same Ways, Means, and Methods, by which other Duties, Allowances, and Drawbacks of Excise upon or in respect of Goods or Commodities of the same Sorts or Kinds respectively, are or may be respectively charged, raised, levied, collected, recovered, allowed, paid, and applied; and all Acts relating to the Duties, Allowances, and Drawbacks of Excise respectively, and all Fines, Forfeitures, Pains, and Penalties for any Offence against or in breach of any Act or Acts for securing the Duties of Excise or any of them, or for the Regulation or Improvement thereof, and the several Clauses, Provisions, Powers, and Directions contained in such Acts, shall and are hereby directed and declared (except as altered by this Act) to extend to and shall be respectively applied, practised, and put in execution for and in respect of the said Duties, Allowances, and Drawbacks hereby granted, imposed, and allowed respectively, in as full and ample a Manner to all Intents and Purposes as if all and every the said Acts, Clauses, Provisions, Powers, and Directions, Pains, Penalties, and Forfeitures, were particularly repeated and re-enacted in the Body of this Act with reference to the said Duties, Allowances, and Drawbacks hereby respectively granted, imposed, and allowed as aforesaid. IV. And whereas Contracts or Agreements may have been tracts have been made for the Sale or Delivery of some of the Goods or Commomade before thedities on which increased or additional Duties of Excise are by additional Du Spirit, &c. Duties (Excise). this Act granted and imposed, which Contracts or Agreements ties to be added may have been made with no reference to such additional Duties, to the Price of and thereby the several Contractors may be materially affected: the Articles For Remedy thereof, be it enacted, That every Person who shall contracted for. 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. V. Upon the Delivery of any Spirits from a Duty-free Ware- British Duty to house in Ireland for Consumption in England or Scotland, the be paid on full Amount of the Duty chargeable on Spirits distilled in EngSpirits from Duty-free land or Scotland for Consumption there shall be paid on such Warehouse in Spirits in Ireland previously to the Removal thereof from such Ireland. Warehouse, anything in the Act passed in the Sixth Year of the Reign of King George the Fourth, Chapter Eighty, contained to the contrary notwithstanding. VI. Notwithstanding anything contained in any former Act to the contrary, it shall be lawful to send out or remove from any Distillery, either for Consumption or into any Warehouse, Spirits of the Degree of Strength denominated Proof Strength, or within Six Tenths of One per Centum over or under such Strength, as well as of the respective Strengths specified and allowed by any former Act, but under and subject, nevertheless, to all such Rules and Regulations as are contained in any former Act with respect to Spirits of any other specified Strength. VII. Every licensed Distiller in England and Ireland respectively shall be entitled to the Allowance by this Act granted in respect of Spirits distilled from Malt only, whether for Consumption in England, Scotland, or Ireland, or for Exportation or Use as Ships Stores; and all Enactments, Regulations, Provisions, Pains, Penalties, and Forfeitures contained in any Act mentioned or referred to in the Thirteenth Section of the Act passed in the Session of Parliament holden in the Eleventh and Twelfth Years of Her Majesty's Reign, Chapter One hundred and twenty-two, or contained in any other Act or Acts in force in relation to the making or Use of Malt for the Distillation of Spirits from Malt only, or in relation to the Distillation of such Spirits in Scotland, or the warehousing or Removal thereof, either for Exportation or for Use as Ships Stores, or for Home Consumption, or in relation to the granting or Payment of the said Allowance in respect of Spirits distilled in Scotland, or for the preventing of Frauds in claiming the same, shall be observed, applied, and enforced with respect to the making and Use of Malt for Distillation, and the distilling of Spirits from Malt only in England and Ireland respectively, and the said Allowance granted thereon, as fully and effectually to all Intents and Purposes as if the same had been repeated and re-enacted, mutatis mutandis, in this Act, with reference to the said Allowance by this Act granted. VIII. So Spirits may be sent out or warehoused at Proof Strength or Tenths thereof. within Six Distillers in England and Ireland to be entitled to Allowance on Spirits distilled from Malt for Home Consumption as well as for Exportation. Spirit, &c. Duties (Excise). Repeal of cer VIII. So much and such Part and Parts of the several Acts in tain Provisions force as is and are herein-after in this Clause mentioned or referred of Acts requir- to shall be and the same is and are hereby repealed; (that is ing Repayment of Malt Allowance on Spirits for Consumption in England or Ireland, &c. Distillers may remove Duty paid Spirits between England and Scotland. Duty-paid Spirits may be removed from the tifiers and Deal Stocks of Rec. ers between England and Scotland. Allowance on the Cistern or Couch Gauges of Malt-making for distilling Purposes to be 17 per Cent. Commissioners to say,) So much of any Act as enacts or requires that upon the Removal to England or Ireland for Consumption there of Spirits distilled in Scotland from Malt only, or that on the Delivery for Consumption in England or Ireland of Spirits from Malt only, One Half or any other Portion of the Allowance granted thereon in respect of the Malt used in the Distillation thereof shall be repaid, and so much of any Act as prohibits or restrains the Removal otherwise than by Sea from England to Scotland, or from Scotland to England, of any British Spirits, whether compounded, medicated, or otherwise, or any Spirit Mixtures or Preparations, or any Made Wines : And the same shall be deemed to have been repealed on and from and after the Twentieth Day of April One thousand eight hundred and fifty-five. IX. From and immediately after the passing of this Act, it shall be lawful for Distillers in England and Scotland respectively to remove from their respective Stores Spirits on which the full Duties of Excise chargeable by Law shall have been paid from England to Scotland, or from Scotland to England, in like Manner as such Spirits may now be removed, and under and subject to the like Rules and Regulations as the same are now subject and liable to on the Removal thereof to and from and between Places both of which are situated in one and the same Part of Great Britain. X. And on and from and after the First Day of October One thousand eight hundred and fifty-five Spirits on which the full Duties of Excise chargeable by Law shall have been paid may lawfully be removed from the respective Stocks of Rectifiers, Compounders, Dealers, and Retailers of Spirits, in England and Scotland respectively, to and from and between the said respective Parts of Great Britain, in like Manner as such Spirits may now be removed, and under and subject to the like Rules and Regulations as the same are now subject and liable to on the Removal thereof from any such last-mentioned Stocks to and from and between Places both of which are situated in one and the same Part of Great Britain. XI. In respect of all Corn or Grain in process of making into Malt, to be used in the Distillation of Spirits made from Malt only, the Allowance to be made upon the Gauges of such Corn or Grain during the Time that the same shall be in the Cistern or in the Couch Frame, whilst directed by Law to be deemed and gauged as in Couch, shall be after the Rate of Seventeen Bushels only for every One hundred Bushels of the whole Quantity of the Corn or Grain so found by such Gauge, anything in the Ninth Section of the Act passed in the First Year of Her Majesty's Reign, Chapter Forty-nine, notwithstanding. XII. If any Maltster or Maker of Malt to be used in distilling may revoke the Spirits from Malt only, or if any Distiller having given Notice of Licence of a |