Caution, or otherwise; but if upon Return of such Warrant it shall appear that no sufficient Distress can be had thereupon, then it shall be lawful for such Justices and they are hereby authorized and required, by Warrant under their Hands and Seals, to cause such Offender to be committed to the Gaol of such County or Place, there to remain without Bail or Mainprize for any Time not exceeding Two Calendar Months, unless such Penalties or Forfeitures respectively, and all reasonable Charges, shall be sooner paid and satisfied; and such Penalties and Forfeitures, when so levied, shall be paid and applied to the Use of any Infirmary or charitable Institution in the County in which such Offence shall be committed, in such Manner as such Justices respectively shall direct and appoint. V. And be it enacted, That if any Person shall be sued or Plea of General prosecuted for any thing done or executed in pursuance of this Issue. Act, or of any Clause, Matter, or Thing therein contained, such Person may plead the General Issue, and give the special Matter in Evidence for his Defence. VI. And be it enacted, That in construing this Act the Word Interpretation "County" shall be taken to include Hundred, City, Borough, of Act. Town, Townland, Parish, Burghs, Royal Parliamentary Burghs, Burghs of Regality and Barony, extra-parochial and other Places, Districts, and Divisions, by whatsoever Denomination the same respectively shall be known or called; the Word "Justices" shall include all Persons acting in the Commission of the Peace for any County so interpreted as aforesaid, Sheriffs or Stewards of Counties or Stewartries in Scotland, and the Sheriff and Court of Deemsters of the Isle of Man; the Word "Owner" shall include all Bodies Politic, Corporate, or Collegiate, and all Persons entitled to any Estate or Interest in possession; and the Word "Land" shall extend to Lands, Grounds, Hereditaments, and Heritages, of any Tenure or Description; and every Word importing the Singular Number shall, when necessary to give full Effect to the Enactments herein contained, be deemed to extend and be applied to several Persons, or Things as well as one Person or Thing; and any Words importing the Plural Number only shall include the Singular Number; and every Word importing the Masculine Gender shall, when necessary, extend and be applied to a Female as well as a Male. VII. And be it enacted, That this Act may be amended or Alteration of repealed by any Act to be passed in this Session of Parliament. CA P. LXIV. An Act to amend certain Regulations respecting the Retail of Spirits in Ireland. [31st July 1845.] WHEREAS by an Act of the Sixth and Seventh Years of Act. the Reign of His late Majesty King William the Fourth, intituled An Act to amend an Act passed in the Third and 6&7W.4.c.38. Fourth Years of the Reign of His present Majesty, intituled 、 An Act to amend the Laws relating to Excise Licences, and to the Sale of Wine, Spirits, Beer, and Cider, by Retail, in Ireland,' it is enacted, "that from and after the passing of this Act no Person in Ireland who shall be duly licensed under any Kk 4 • Act 6 6 Act or Acts for granting Excise Licences to deal in or sell Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper, nor any Person ' deemed a Grocer within the Meaning of the Laws of the Excise in force in Ireland at or immediately before the passing of this 'Act, shall be entitled to take out any Licence to retail Spirits inthe House or on the Premises of such Retailer, or in any House or on any Premises within One Quarter of a Mile of the House 6 or Premises of such Retailer, other than a Licence to retail Spirits in Quantities not less at One Time than One Pint, and to be consumed elsewhere than in the House or on the Premises of such Retailer; and any Licence to retail Spirits in any other 'Manner, 'granted after the passing of this Act, to any such Grocer or Person so licensed as aforesaid, shall be wholly null ' and void to all Intents and Purposes whatsoever :" And whereas it is expedient that so much of the said Act as is above recited should be repealed, and that all Excise Licences to Persons in 'Ireland to deal in or sell Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper, or to retail Spirits in the House or on the Premises of such Retailer, or to be consumed elsewhere than in the House or on the Premises where sold, should be granted in the same Manner and at the same Rates of Duty as if so much of the 'said Act as is above recited had not been enacted :' 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 So much of the same, That from and after the Commencement of this Act so much Act as is recited of the said Act as is above recited shall be repealed; and that repealed, and the Excise Licence to Persons in Ireland trading in or selling all Excise Licences for the Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper, and the Excise Retail of Spirits Licence to Persons in Ireland to be Retailers of Spirits, not being Retailers of Spirits after mentioned, to be drunk or consumed in or upon the House or Premises where sold, and the Excise Licence to Retailers of Spirits in Ireland, being duly licensed to trade in, vend, and sell Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper, and not selling Spirits in any greater Quantity at One Time than Two Quarts, or any Spirits to be consumed in the House or on the Premises of such Retailer, shall be severally granted in like Manner and at the same Rates of Duty respectively, and under the same Regulations, as the same are respectively applicable thereto and directed by an Act passed in the Sixth Year of the Reign of His late Majesty King George the Fourth, intituled As Act to repeal several Duties payable on Excise Licences in Great Britain and Ireland, and to impose other Duties in lieu thereof, and to amend the Laws for granting Excise Licences, and by another Act of the Third and Fourth Years of the Reign of His 3&4 W.4.c.68 late Majesty King William the Fourth, intituled An Act to amend the Laws relating to the Sale of Wine, Spirits, Beer, and Cider by Retail in Ireland, and by the said Act of the Sixth and Seventh Years of the Reign of His late Majesty King William the Fourth, save and except so much of the said last-mentioned Act as is above recited and hereby repealed, and by another Act of the Second and Third Years of the Reign of Her Majesty, intituled 2 & 3 Vict. c. 79. An Act for the better Prevention of the Sale of Spirits by unlicensed Persons in Ireland, and by another Act of the Seventh in Ireland to be granted as if such Regu. lation had not been enacted. 6 G. 4. c. 81. and and Eighth Years of the Reign of Her present Majesty, intituled An Act to continue for Five Years so much of an Act of the Second 7&8 Vict. c. 82. and Third Years of Her present Majesty, as enables Justices to grant Warrants for entering Places in which Spirits are sold without Licence in Ireland. Justices of the Peace, Con stables, or Overseers au thorized to enter the elsewhere than II. 'And whereas the said Act passed in the Sixth Year of the Reign of King George the Fourth, and the Licence therein men*tioned to Retailers of Spirits in Ireland, being duly licensed to trade in, vend, and sell Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper, and not selling Spirits in any greater Quantity at One 'Time than Two Quarts, or any Spirits to be consumed in the Houses of Per'House or on the Premises of such Retailer, require that the sons licensed Spirits sold under such Licence shall be consumed elsewhere to retail Spirits than in the House or on the Premises of such Retailer;' be it to be consumed enacted, That from and after the passing of this Act it shall be on the Premises. lawful for any Justice of the Peace, or any chief or other Constable, or Overseer, within the Limits of his Jurisdiction, to enter into any House or Place kept by such Retailer as aforesaid for selling Spirits or any other Article, at any Time or Hour at which such House or Place is kept open for any such Sale as aforesaid; and if any such Retailer, on demand of Entrance by any such Justice, chief or other Constable, or Overseer, opposes or obstructs such Entrance, or delays to admit such Justice, chief or other Constable, or Overseer, into any such House or Place, or if such Retailer is found selling Spirits by Retail to be consumed in such House or Place, or harbouring any Person who appears to be or to have recently been drinking or tippling Spirits therein, such Retailer, over and above every other Penalty he incurs, shall forfeit and pay the Sum of Two Pounds, to be sued for and recovered as any other Penalty under the said recited Act of the Third and Fourth Years of the Reign of His late Majesty King William the Fourth, and subject to the several Provisions in the said recited Act in that Behalf; and on due Conviction of any such Offence as aforesaid the Licence of such Retailer shall become forfeited. Bond required tailers by the not to be sub III. And whereas by the said Act of the Third and Fourth Years of the Reign of His said Majesty King William the Fourth Persons in Ireland applying for an Excise Licence to sell Spirits to be consumed in the House or upon the Premises where sold are required to enter into a certain Bond to Her Majesty, Her ject to Stamp 'Heirs and Successors, conditioned as therein mentioned; be it Duty. enacted, That such Bond shall not be subject or liable to the Payment of any Stamp Duty whatever, any thing in any Act or Acts to the contrary notwithstanding. IV. And be it enacted, That this Act, where it is not other- Cominencewise specified, shall be deemed to have commenced and shall take ment of Act. effect from the Fourth Day of July in this present Year. V. And be it enacted, That this Act may be amended or repealed Alteration of by any Act to be passed in this present Session of Parliament. Act. САР. CA P. LXV. An Act to determine the countervailing Duties payable on or Manufacture of the Islands of Guernsey, Jersey, Al derney, and Sark may be imported from the said Islands respec tively into the United Kingdom, on Payment of such Proportion of such Duties as fairly countervail any Duties of Excise payable on the like Goods the Produce of the Part of the United King'dom into which they are imported: And whereas the Duties of Excise payable on plain British Spirits the Produce of or dis'tilled in England is Seven Shillings and Ten-pence upon every Gallon of such Spirits of the Strength of Hydrometer Proof, and Three Shillings and Eight-pence upon every Gallon of the like Spirits at the same Strength distilled in Scotland, and Two Shillings and Eight-pence upon every Gallon of the like Spirits at the same Strength distilled in Ireland; but by reason of the Duty of Excise on Malt, being Materials from which such Spirits are made, and of the Duty of Excise on Licences to Distillers and Makers of Malt and Spirits, the Duties before-mentioned cannot be taken as fair countervailing Duties on the like Spirits 'the Produce or Manufacture of the said Islands imported into any of the Parts of the United Kingdom aforesaid, and it is necessary therefore to determine the same: And whereas plain 'British Spirits, when imported from one of the said Parts of 'the United Kingdom into another, must be removed under the 'Provisions of the Laws of Excise, and subject, when so removed, 'to be dealt with in all respects as if the same had been distilled in the Country into which the same have been so removed: And whereas Spirits denominated British Brandy and British Compounds, distilled or made in any Part of the United Kingdom, 'cannot be so removed, and there are no Duties of Excise payable thereon on which any countervailing Duty can be fairly esti mated' 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 Countervailing by the Authority of the same, That from and after the passing Duties imposed of this Act the countervailing Duties to be charged on all Spirits of by this Act. the Nature or Quality of plain British Spirits, manufactured or distilled in the Islands of Guernsey, Jersey, Alderney, or Sark, and imported from any of the said Islands into the United Kingdom, shall be as follows; (that is to say,) For and upon every Gallon of such Spirits of the Strength of Hydrometer Proof, as ascertained by Sikes' Hydrometer, imported into England, the Sum of Nine Shillings, and so in proportion for any greater Degree of Strength, or any greater or less Quantity: For and upon every Gallon of such Spirits of the like Strength imported into Scotland, the Sum of Four Shillings and Ten pence. pence, and so in proportion for any greater Degree of Strength or any greater or less Quantity: For and upon every Gallon of such Spirits imported into Ireland, the Sum of Three Shillings and Ten-pence, and so in proportion for any greater Degree of Strength or any greater or less Quantity. of the Commis cise. II. And be it enacted, That the said several countervailing Duties to be Duties shall be under the Management of the Commissioners of under the Excise, and shall be collected, paid, and accounted for as Duties Management of Excise, and in the same Manner as any Duties of Excise now sioners of Eximposed on plain British Spirits manufactured in England, Scotland, or Ireland respectively, and removed from any one of the said Parts of the United Kingdom into any other, are directed to be collected, paid, and accounted for when made payable in that Part of the United Kingdom into which such Spirits are so removed, under any Law or Laws of Excise; and the general and special Provisions, Clauses, Enactments, Regulations, Pains, Penalties, and Forfeitures contained in any Act or Acts relating to the Collection and Management of the Revenue of Excise shall, so far as the same are applicable thereto, be applied to the Collection and Management of the said countervailing Duties and to this Act. be denominated plain British removed from Scotland, &c. III. And be it enacted, That all Spirits of the Nature or Quality Spirits of the of plain British Spirits manufactured in any of the Islands afore- Nature of said, and imported into any Part of the United Kingdom, shall plain British be denominated plain British Spirits, and shall be imported only factured in the Spirits, manuunder such Denomination, and at the like Strength, and in Casks Islands, and of the same Size, and Vessels of the same Tonnage, as the like imported into Spirits manufactured in England, Scotland, or Ireland may be the United removed from one of the said Parts of the United Kingdom into Kingdom, to another; and the said Spirits when so imported from any of the said Islands, shall, upon such Importation, and before landing, be Spirits, and entered under the like Denomination with the proper Officer of imported under Excise at the Port at which such Spirits are imported, subject same Regulato the Provisions aforesaid, and under the like Regulations, Pains, tions as Spirits Penalties, and Forfeitures as are imposed in such respect on plain British Spirits under any Law or Laws of Excise, and subject to the several Provisions, Clauses, and Enactments (except so far as altered by this Act) of any Law or Laws of the Customs respecting the Declaration and Certificate of Produce, and other Regulations required by the said last-mentioned Laws to be observed respecting Goods the Produce or Manufacture of any of the said Islands, and imported into any Part of the United Kingdom, and respecting such Goods when subject to any countervailing Duties or Regulations of Excise; and all such Spirits so imported shall, When so imon Arrival in England, Scotland, or Ireland respectively, be dealt ported to be with in all respects as if the same had been distilled and made dealt with as in the Country into which the same have been so imported, and nufacture of Spirits the Mashall be removed by Permit as Spirits of the like Kind or Denomi- that Part of the nation are directed to be removed by Permit under the Laws of United KingCustoms and Excise; and the Person or Persons to whom the dom into which same are sent for Sale shall have the same Privileges, and be imported. subject to the like Licences, Regulations, and Penalties in respect of such Spirits, as Rectifiers, Dealers in and Retailers of Spirits |