So much of the Act as is recited repealed, and all Excise

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 in the 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 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and Purposes whatsoever:" And whereas it is expedient that so much of the said Act as is above recited should be repealed, and that all Excise Licences to Persons in Ireland to deal in or sell Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper, or to retail Spirits in the House or on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of the same, That from and after the Commencement of this Act so much of the said Act as is above recited shall be repealed; and that the Excise Licence to Persons in Ireland trading in or selling Licences for the Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper, and the Excise Retail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 An 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 Regulation 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.

IL 'And whereas the said Act passed in the Sixth Year of the Reign of King George the Fourth, and the Licence therein mentioned 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, require that the * Spirits sold under such Licence shall be consumed elsewhere than in the House or on the Premises of such Retailer;' be it enacted, That from and after the passing of this Act it shall be 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.

Justices of the Peace, Constables, or

Overseers au-
thorized to

enter the
Houses of Per-
sons licensed
to retail Spirits

to be consumed
elsewhere than
on the Premises.

Bond required
of Spirit Re-
3&4 W.4.c. 68.
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 '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.

ject to Stamp

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.

6

CA P. LXV.

An Act to determine the countervailing Duties payable on Spirits of the Nature of plain British Spirits, the Manufacture of Guernsey, Jersey, Alderney, or Sark, imported into the United Kingdom; and to prohibit the Importation of rectified or compound Spirits from the said Islands. [31st July 1845.] W HEREAS, by the Laws now in force, Goods the Produce or Manufacture of the Islands of Guernsey, Jersey, Alderney, and Sark may be imported from the said Islands respectively 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,)

6

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 Commissioners of Ex

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 imposed 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.

removed from

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 Spirits, manube denominated plain British Spirits, and shall be imported only factured in the under 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 be denominated another; and the said Spirits when so imported from any of the plain British 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 Scotland, &c. 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 Spirits the Main the Country into which the same have been so imported, and nufacture of shall 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

Plain Spirits the Manufacture of the Islands afore

said to be made

from the same

Materials as in the United Kingdom.

The Declaration and Certi

ficate of Produce to certify

the same.

Spirits of the
Nature of Bri-
tish Brandy
or Compounds,
ture of any of
the said Islands,
prohibited to
be imported.

the Manufac

All Channel Island Spirits may be entered to be ware

in the Country into which such Spirits have been imported, and as if such Spirits had been distilled in the same.

IV. And be it enacted, That no Spirits of the Produce or Manufacture of any of the said Islands, and imported into any Part of the United Kingdom, shall be deemed or taken to be plain British Spirits under this Act, unless the same are made and distilled from the same Materials as the like Spirits are directed to be made when distilled in the United Kingdom; (videlicet,) Malt, Corn, or Grain, or any Mixture thereof, or Sugar only, or Potatoes only, or Mangel-wurzel only; and the Declaration and Certificate of Produce required by the Laws of the Customs shall specify the particular Materials aforesaid from which such Spirits have been manufactured; and in case any Dispute arises thereupon, the Proof that such Spirits have been made and distilled from such Materials as aforesaid shall lie upon the Importer, Owner, or Claimer thereof; and if any such Decla ration or Certificate as aforesaid is found to be false in any of the Particulars aforesaid, or in any Particular therein mentioned, and required to be inserted therein by the Laws of the Customs, all the Spirits imported thereon, or to which such Declaration or Certificate relates, shall be forfeited, and may be seized by any Officer of Customs or Excise.

V. And be it enacted, That no Spirits of the Nature or Quality of British Brandy or British Compounds, or any Spirits other than plain British Spirits as the same are respectively denomi nated and described in the Laws of Excise and by this Act, the Produce or Manufacture of any of the said Islands, shall be imported into any Part of the United Kingdom, on pain of the Forfeiture thereof, and of all Casks or other Packages, and of the Vessel or Boat, used in the Removal or Importation thereof, which may be seized by any Officer of Customs or Excise; and the Importer thereof, and every Person concerned therein, shall for every such Offence incur the Penalty of One hundred Pounds and all such Penalties and Forfeitures may be sued for, recovered and applied as any other Penalties or Forfeitures under any the Laws of the Customs or Excise.

VI. And be it enacted, That any Spirits of the Produce or Manufacture of any of the Islands aforesaid may, if imported for Exportation only, be imported into the United Kingdom, to be housed for Ex- entered and warehoused for Exportation only, under the Provi sions of any Law or Laws of the Customs in force for the Time being made for the warehousing of Goods without Payment of Duty upon the first Entry thereof.

portation.

Act to com

mence from 8th
August as to
all prohibited
Spirits which

have been im-
ported since

VII. And be it enacted, That this Act shall be deemed to have commenced and shall take effect from and after the Eighth Day of August One thousand eight hundred and forty-four, for and in respect of all Spirits of the Nature or Quality of British Brandy or British Compounds, or other Spirits than plain British Spirits as denominated and described in the Laws of Excise and by this that Date and Act, the Produce or Manufacture of any of the said Islands, which have been imported at any Time subsequent to the above Date. and are now in Bond or Customs Warehouse, in so far that no such Spirits shall be removed or admitted into Consumption Part of the United Kingdom on Payment of any countervail

are now in

Bond.

any

in