CA P. III. An Act for continuing to His Majesty certain Duties on • Most Gracious Sovereign, 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 necessary Supplies to defray Your Majesty's public Expences, have freely ⚫ and voluntarily resolved to give and grant unto Your Majesty the 'Rates, Duties and Impositions hereinafter mentioned:" And do most humbly beseech Your Majesty that it may be enacted; and be it 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 there shall be raised, levied, col- Duties on lected and paid, throughout Great Britain, to and for the Use of Malt: His Majesty, His Heirs and Successors, the several Duties of Excise hereinafter mentioned, that is to say, for and upon every Bushel of Malt, which shall on or after the Fifth Day of July One thousand eight hundred and twenty, and before the Fifth Day of July One thousand eight hundred and twenty one, be made in Great Britain, from Barley or any other Corn or Grain, an Excise of One Shilling; for and upon every Pound Weight of all Tobacco Tobacco and and Snuff (not being Irish Tobacco or Snuff) respectively im- Snuff. ported or brought into Great Britain on or after the Fifth Day of July One thousand eight hundred and twenty, and before the Fifth Day of July One thousand eight hundred and twenty one, and of all Tobacco and Snuff respectively which shall on the said Fifth Day of July One thousand eight hundred and twenty, be in the Warehouse in which the same was deposited before Payment of the Duty hereby continued, an Excise Duty of One Shilling: Provided always, that such Duty on any Tobacco or Snuff duly warehoused, shall not be payable on any such Tobacco and Snuff, unless and until any such Tobacco or Snuff respectively shall, between the Days aforesaid, be taken out of any such Warehouse for the purpose of being used or consumed in Great Britain; which several Duties were by an Act made in the Fifty ninth Year 59 G. 3. c. 88. of the Reign of His present Majesty, intituled An Act to repeal the Annual Excise Duties upon Malt, Tobacco and Snuff, continued by an Act of the present Session of Parliament, and to grant other Duties in lieu thereof, for the Service of the Year ending the Fifth Day of July One thousand eight hundred and twenty, imposed on and from the Fifth Day of July One thousand eight hundred and nineteen, until the Fifth Day of July One thousand eight hundred and twenty, in lieu of the several Annual Duties on Malt, Tobacco and Snuff, continued by an Act made in the Fifty ninth Year 59 G.3. c. 3. aforesaid, intituled An Act for continuing to His Majesty certain B 4 Duties How the Duties Duties on Malt, Sugar, Tobacco and Snuff, in Great Britain, and on Pensions, Offices and Personal Estates in England, for the Service of the Year One thousand eight hundred and nineteen, and which last mentioned Duties on Malt, Tobacco and Snuff, were respectively repealed by the said first recited Act. II. And be it further enacted, That the said Duties hereby imshall be raised. posed shall be respectively raised, levied, collected, recovered, paid and applied, in such and the like manner, and in or by any or either of the general or special Means, Ways or Methods, by which other the Duties of Excise upon Malt, Tobacco and Snuff, are or may be, by any Act or Acts of Parliament now in force, raised, levied, collected, recovered, paid and applied; and the said Persons, Goods, Wares, and Merchandise or Commodities by this Act respectively made liable to the Payment of, or chargeable with the said Duties hereby imposed, shall be and the same are hereby made subject and liable to all and every the Conditions, Regulations, Rules, Restrictions and Forfeitures, to which such Persons, Goods, Wares, Merchandise or Commodities were generally or specially subject and liable by any such Act or Acts of Parliament as aforesaid, now in force relating to or concerning His Majesty's Revenue of Excise on Malt, Tobacco or Snuff respectively; and all and every Pain, Penalty, Fine or Forfeiture, of any Nature or Kind whatever, for any Offence whatever committed against or in breach of this Act, or any other Act or Acts of Parliament now in force for securing Duties of Excise on Malt, Tobacco or Snuff.respectively, or for the Regulation or Improvement thereof, and the several Clauses, Powers and Directions therein contained, shall and are hereby directed and declared to extend to, and shall be respectively applied, practised and put in Execution for and in respect of the said several Duties of Excise respectively hereby imposed, in as full and ample manner to all Intents and Purposes whatsoever, as if all and every the said Acts, Clauses, Provisions, Powers, Directions, Fines, Pains, Penalties or Forfeitures, were particularly repeated and re-enacted in the Body of this Act. Malt brought from Scotland shall be en tered, and if not entered shall be forfeited. III. And it is hereby further enacted, That all Malt made in Scotland, which at any time or times between the Fourth Day of July One thousand eight hundred and twenty, and the Fifth Day of July One thousand eight hundred and twenty one, shall be brought into England, Wales or the Town of Berwick upon Tweed, shall, in case the same shall be brought by Sea, be entered with the Officer for the said Duties of the Port where the same shall be so brought into England, Wales or the Town of Berwick upon Tweed, and the Sum of One Shilling per Bushel for the Duties thereof shall be paid to such Officer before landing thereof, unless a Certificate from the proper Officer be produced that it hath paid the said Duty of One Shilling per Bushel in Scotland; and in case the same be brought by Land, such Malt shall pass and be carried by and through the Towns of Berwick or Carlisle, and there entered with the Officer for the said Duties in such of the said Towns by or through which such Malt shall be so carried, and the like Duty of One Shilling per Bushel for the same shall be paid down in ready Money, unless such Certificate be produced as aforesaid; on pain of forfeiting all such Malt, or the Value thereof, thereof, as shall be landed or put on Shore or be brought into England, Wales or Town of Berwick upon Tweed, without such Entry or Payment of the Duty as aforesaid; and in case any Malt made in Scotland shall, during the said Term, be found coming out of Scotland, or be brought from thence by Land by or beyond the Towns before mentioned, without Entry or Payment of the Duties thereof, then all such Malt, or the Value thereof, shall be forfeited, and may be seized by any Officer of Excise for His Majesty's Use, One Moiety of the aforesaid Forfeiture to be and go to The King's Majesty, and the other Moiety thereof to such Person or Persons as shall inform, seize or sue for the same, or the Value thereof, and to be recovered and levied by such Ways, Means and Methods as any Penalties and Forfeitures are by this or any other Act or Acts relating to the Malt Duties to be recovered and levied, or by Action of Debt, or upon the Case, Bill, Plaint or Information, in any of His Majesty's Courts of Record at Westminster, wherein no Essoign, Protection, Privilege, Wager of Law, or more than One Imparlance, shall be allowed. X. And be it further enacted, That all Fines, Penalties and Recovery of Forfeitures, for any Offences against this Act, shall be sued for, Penalties. levied and recovered, or mitigated, by the same Ways, Means and Methods, as any Penalty or Forfeiture given by any of the Laws of Excise upon Malt, Tobacco or Snuff respectively now in force, can or may be sued for, levied, recovered or mitigated, or by any Law or Laws of Excise, or by Action of Debt, Bill, Plaint or Information in any of His Majesty's Courts of Record at Westminster, or in the Court of Exchequer in Scotland; and that One Moiety of such Fines, Penalties and Forfeitures, shall be to the Use of His Majesty, His Heirs and Successors, and the other Moiety to him or them that shall discover, inform or sue for the same. Rates on Personal Estates, Offices and Pensions, to be XI. And Whereas by an Act passed in the Thirty eighth Year of the Reign of His present Majesty intituled An Act for making perpetual, subject to Redemption and Purchase in the manner therein stated, the several Sums of Money now charged in levied. Great Britain as a Land Tax for One Year, from the Twenty fifth Day of March One thousand seven hundred and ninety eight, the several and respective Sums of Money granted to Your Majesty by a Land Tax, for the Service of the Year One ⚫ thousand seven hundred and ninety eight, which were or should be charged on any Manors, Messuages, Lands, Tenements or 'Hereditaments in Great Britain, are, after the Twenty fifth Day of March One thousand seven hundred and ninety nine, con'tinued and made perpetual, with a Provision that the several Sums of Money charged upon Estates in ready Money, Debts, Goods, Wares, Merchandise or Personal Estates, or upon any • Person or Persons in respect of any Public Office or Employment of Profit in the said Act mentioned, should, after the Twenty fifth Day of March One thousand seven hundred and ninety nine, be ascertained, levied, collected and paid according to the Directions of any Act or Acts to be passed for that purpose;' Be it therefore enacted, That the several and respective Sums of Money which shall have been or shall be charged upon Estates in ready Money, Debts, Goods, Wares, Merchandise, Chattels or other 38 G. 3. c. 5. 38 G. 3. c. 60. Commissioners of Land Tax appointed by 59 G. 3. c. 138. shall put this Act in Execution. other Personal Estate, by virtue of an Act passed in the Thirty eighth Year of the Reign of His present Majesty, intituled An Act for granting an Aid to His Majesty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety eight, and which were not authorised to be sold in and by another Act made and passed in the same Thirty eighth Year aforesaid, intituled An Act for making perpetual, subject to Redemption and Purchase in the manner therein stated, the several Sums of Money now charged in Great Britain as a Land Tax for One Year, from the Twenty fifth Day of March One thousand seven hundred and ninety eight; and also the several Sums of Money charged by virtue of the said recited Act made in the Thirty eighth Year of His present Majesty's Reign, in respect of any Public Offices or Employments, or any Annuities, Pensions, Stipends or other Annual Payments, shall be continued and raised, levied, collected and paid unto His Majesty within the Space of One Year from the Twenty fifth Day of March One thousand eight hundred and twenty, and shall be ascertained, assessed and taxed in such manner and form as are hereinafter expressed. XIV. And be it further enacted, That for the better assessing, ordering, levying and collecting of the several Sums of Money so as last aforesaid limited and appointed to be raised and paid in the aforesaid Part of Great Britain called England, Wales and Berwick upon Tweed, in respect of Personal Estates, and in respect of Offices or Employments of Profit, and Annuities, Pensions, Stipends and other yearly Payments, and for the more effectual putting this Act in Execution in reference to the same, all and every the Person and Persons who, in and by an Act of Parliament made and passed in the Fifty ninth Year of His Majesty's Reign, intituled An Act for appointing Commissioners for carrying into Execution an Act of this Session of Parliament, for granting to His Majesty a Duty on Pensions and Offices in England, and an Act made in the Thirty eighth Year of His present Majesty, for granting an Aid to His Majesty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety eight, were named and appointed Commissioners for putting in Execution the said Act within the several Counties, Ridings, Cities, Boroughs, Cinque Ports, Towns, Divisions and Places of England, Wales and Town of Berwick upon Tweed, duly qualifying themselves according to the said Act passed in the Thirty eighth Year of the Reign of His present Majesty, intituled An Act for granting an Aid to His Majesty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety eight, in that behalf, shall, together with such other Persons as shall be named by any Act or Acts which shall be passed in this Session of Parliament, be Commissioners for putting in Execution this present Act, and the Powers therein contained, within and for all and every the Parishes, Constablewicks, Divisions, Allotments and Places situate within the same Counties, Ridings, Cities, Boroughs, Cinque Ports, Towns, Divisions and Places respectively, unless before the Day hereinafter appointed for the First Meeting of the Commissioners for putting this Act into Execution, some Act or Acts of Parliament shall be passed for naming and appointing special Commissioners for for putting into Execution this present Act, in which Case no Person or Persons shall be empowered by virtue of any Nomination or Appointment by any former Act, or by this Act, to act as a Commissioner for putting this present Act into Execution. 'XXXIV. And Whereas by the said Act passed in the Thirty The Duties on eighth Year of the Reign of His present Majesty, intituled An Sugar further Act for making perpetual, subject to Redemption and Purchase continued. in the manner therein stated, the several Sums of Money now charged in Great Britain as a Land Tax for One Year, from the Twenty fifth Day of March One thousand seven hundred and ninety eight, it was enacted, that the several Duties imposed on Sugar by Three Acts of the Twenty seventh, Thirty fourth and Thirty seventh Years of the Reign of His present Majesty, 'should continue in force until the Twenty fifth Day of March One thousand seven hundred and ninety nine, and no longer, 'but should from thenceforth cease and determine, unless the same should be specially continued by Parliament; which said 'several Duties were by an Act made and passed in the Thirty 6 ⚫ ninth Year of the Reign of His present Majesty, intituled An 39 G. 3. c.3. "Act for continuing and granting to His Majesty a Duty on Pensions, Offices and Personal Estates, in England, Wales and Ber'wick upon Tweed, and certain Duties on Sugar, Malt, Tobacco and Snuff, for the Service of the Year One thousand seven hundred and ninety nine, further continued until the Twenty fifth Day of 'March One thousand eight hundred; and which by several subsequent Acts were further continued until the Twenty fifth Day ' of March One thousand eight hundred and eleven: And Whereas by an Act passed in the Forty ninth Year of the Reign of His present Majesty, intituled An Act for repealing the several Duties 49 G. 3. c. 98. of Customs chargeable in Great Britain, and for granting other • Duties in lieu thereof; and by one other Act made in the Fifty 'ninth Year of the Reign of His present Majesty, intituled An 59 G.3. c. 52. Act to repeal the several Duties of Customs chargeable in Great Britain, and to grant other Duties in lieu thereof; the said seve'ral Duties on Sugar imported into Great Britain were repealed, and other Duties granted on Sugar so imported in lieu thereof, to continue until the Twenty fifth Day of March One thousand eight hundred and twenty Be it further enacted, That the said several Duties on Sugar, and the said Acts granting and continuing the same, and all the Provisions thereof, shall be and the same are hereby severally and respectively further continued, from and after the Expiration of the Time limited as aforesaid, until the Twenty fifth Day of March One thousand eight hundred and twenty one; and all the Monies arising thereby, which shall be paid into the Receipt of the Exchequer, shall be entered separate and distinct from all other Monies paid and payable to His Majesty. CAP. IV. An Act to prevent Delay in the Administration of Justice in WHEREAS great Delays have occurred in the Administra tion of Justice, in Cases of Persons prosecuted for Mis⚫ demeanors by Indictment or Information in His Majesty's Courts ' of |