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former Acts

relating to Rectifiers and Dealers, &c. in Scotland

and Ireland as are expressly

III. And be it further enacted, That from and after the said After 10th enth Day of October One thousand eight hundred and twenty- Oct. 1828, ght, so much and such Parts only of any Act or Acts in force so much of Scotland and Ireland respectively, as relate to the Rectification r compounding of Spirits, and to the Rectifiers and Comounders of and Dealers in and Retailers of Spirits, and to the everal Matters and Things expressly provided for by the said cts of the Sixth Year and Third Year aforesaid, hereby exended to and established in and throughout the United Kingdom provided for by = aforesaid, and as are inconsistent with or repugnant thereto, 6 G. 4. c. 80. ut not otherwise, shall be and are hereby repealed, save and and 3 G. 4. xcept so far as the said Acts or any of them repeal or repeals c. 52. ay former Act, or any Part or Parts of any former Act, and repealed. cept also so far as the said Acts or any of them relate or relates the charging, recovering, suing for, levying, paying, accounting or, allowing, or mitigating of any Duty, or any Arrear or Part hereof, or of any Penalty or Forfeiture for any Offence against he said Acts repealed, or any of them, which shall have been or hall be committed on or before the said Tenth Day of October foresaid, all which Suits or other Proceedings, Matters, or Things, shall or may be had or proceeded on, and shall remain and be to all Intents and Purposes whatsoever, as if the said Acts

ad not been repealed in manner aforesaid: Provided always, that Not to alter nothing herein contained shall extend or be construed to extend or affect n any Manner to alter or affect an Act passed in the last Session 7 & 8 G. 4. of Parliament, for consolidating and amending the Laws relating c. 53. o the Collection and Management of the Revenue of Excise hroughout Great Britain and Ireland.

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IV. And Whereas by an Act passed in the last Session of Parliament, intituled An Act to consolidate and amend certain Laws relating to the Revenue of Excise on Malt made in the United Kingdom, and for amending the Laws relating to Brewers = in Ireland, and to the Allowance in respect of the Malt Duty on = Spirits made in Scotland and Ireland from Malt only, it is enacted, that every Maltster or Maker of Malt shall, within the Space of Fourteen Days next after he or she shall have or ought to have made such Entry as in the said recited Act is mentioned, pay and clear off all the Duties which shall have been charged upon and which shall remain unpaid by such Maltster or Maker of Malt, for or in respect of any Malt by him or her made, unless 'such Maltster or Maker of Malt shall have given Bond as in 'the said recited Act is mentioned: And Whereas it is expedient to amend the said Act as hereinafter mentioned;' Be it enacted, Duty on Malt That from and after the passing of this Act all Duty charged to be paid upon or in respect of any Malt which shall be made to be used and consumed only by Distillers or Makers of Low Wines or Spirits, in Scotland or Ireland, in distilling Low Wines or Spirits made from Malt only, shall be paid and cleared off by the Maltster or Maker of such Malt within the Space of Fourteen Days next after such Maltster or Maker of Malt shall have or ought to have made such Entry as in the said recited Act is mentioned, whether any Bond or Security for the Payment of such Duties by such Maltster or Maker of Malt shall or shall not have been given, pursuant to the said recited Act, on pain that every such Maltster

within Four

teen Days after Entry made.

or

Act may be altered this Session.

35 G. 3. c. 113.

s. 1.

or Maker of Malt shall forfeit double the Amount or Sum of s Duties so neglected or refused to be paid within the said Space Fourteen Days; any thing in the said recited Act to the e trary in anywise nowithstanding.

V. And be it further enacted, That this Act, or any of the P visions thereof, may be amended, altered, or repealed by any or Acts to be passed in this present Session of Parliament.

6

CA P. XLVI.

An Act to enable certain Hotel Keepers to be licensed:
keep Hotels as common Inns, Alehouses, and Victual:
Houses, and to sell therein Beer and other Excise:
Liquors, for the Residue of the present Year.

[15th July 1899) HEREAS by an Act passed in the Thirty-fifth Yearthe Reign of His late Majesty King George the Th 'intituled An Act for the more effectual Prevention of selling Ale and other Liquors by Persons not duly licensed, it is enacte that from and after the Twentieth Day of September One th.. sand seven hundred and ninety-five, if any Person shall e Ale or Beer, or any other exciseable Liquors, by Retail, e shall permit or suffer any Ale or Beer, or any other exciseabe Liquors, to be sold by Retail in his, her, or their House, 0 house, or Yard, Garden, Orchard, or other Place, in that P' of Great Britain called England, the Dominion of Wales, and Town of Berwick-upon-Tweed, without being duly licensed so 'do, and shall thereof be duly convicted, every such Person 'offending shall for every such Offence forfeit and pay the S of Twenty Pounds, and also the Costs and Expences attending the Conviction, to be levied and recovered as therein is directed. and on and after a Second Conviction for the like Offence 'shall also be rendered incapable of being thereafter licensed t 'keep an Alehouse, or to sell Ale or Beer, or other exciseable Liquors, by Retail; and several Provisions are also contained: the said Act for the Recovery and Appropriation of the sac Penalty: And Whereas certain Persons, being the Keepers of Hotels for the temporary Residence of Guests, and not being licensed to keep a common Inn, Alehouse, or Victualling House, have, by supplying such Guests with Beer, or other exciseable Liquors, for their daily Consumption, inadvertently incurred t aforesaid Penalty and Disability;' for Remedy thereof be 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 every such Person, so being the Keeper of any Hotel for the temporary Residence of Guests, who at any Time before the passing of this Act, by selling to and supplying any Guests in such Hotel with any Beer or other Liquors to their exciseable Liquor, without being licensed to keep a common Inn, Alehouse, or Victualling House, shall have thereby incurred the Penalty and Disability aforesaid, shall, on taking out such Licences as hereinafter mentioned, be altogether freed, acquitted, and discharged of and from every such Penalty and Disability,

Keepers of Hotels, who without

Licence have sold Exciseable

Guests before

the passing of this Act, discharged from the Penalty.

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and

d all Proceedings for the Recovery thereof shall be null and id; the said recited Act or any other Act or Acts to the conary thereof notwithstanding.

II. And Whereas the Days and Times appointed by Law for Justices to grant Licences to keep common Inns, Alehouses, or Victualling Houses, for the present Year, are now past, and it is expedient to make special Provision for granting such Licences to the Keepers of such Hotels as aforesaid for the Residue of the present Year; Be it therefore enacted, That it all be lawful for any Two or more Justices of the Peace or agistrates, if they shall so think fit, of any County, City, ›rough, Town, or Place in Great Britain, to grant their, Authoy or Licence to any Person keeping and using, and who shall ve kept and used any such Hotel as aforesaid, at and from e First Day of January One thousand eight hundred and twentyght, or at any Time between that Day and the passing of this ct, to keep such Hotel as a common Inn, Alehouse, or Vicalling House for the Remainder of the present Year for ranting such Licences, and until the Time when the General icences for that Purpose are according to Law in due Course enewable; provided the Hotel in respect of which such Authoty or Licence as herein mentioned shall be applied for shall ave been kept and used as such Hotel, either by the Person or 'ersons who at the Time of applying for such Authority or Licence hall so keep and use the same, or by his, her, or their Preecessor or Predecessors therein, on and continually from the irst Day of January One thousand eight hundred and twentyight until the passing of this Act; and it shall be lawful for he Commissioners and Assistant Commissioners, Collectors, and Supervisors of Excise to grant to every such Person, so authoized and licensed by any Two Justices as aforesaid, a Licence or Licences to sell Beer by Retail, or Cider or Perry, or other exciseable Liquors, to be drunk or consumed in the Hotel for which such Licence or Authority shall have been granted, in the same Manner as if such Hotel had been licensed by the Justices for that Purpose under and according to the Acts of Parliament in force at and immediately before the passing of this Act; any thing in the said Acts, or any of them, to the contrary thereof notwithstanding: Provided always, that every Person to whom such Authority or Licence shall be so granted by Two Justices as aforesaid, shall in all other respects whatsoever be subject and liable to the Rules and Regulations, Penalties and Forfeitures, and shall do and perform all Things whatsoever, which the Persons licensed or applying to be licensed by the Justices to keep a common Inn, Alehouse, or Victualling House shall by any such Act or Acts as aforesaid be required to do, or to which such Persons are made subject.

III. And be it further enacted, That this Act, or any of the Provisions thereof, may be amended, altered, or repealed in this present Session of Parliament.

Two Justices may grant a Licence to keep such Hotel as a

common Inn,
Alehouse, or

Victualling
House for the
Kesidue of the

esent Year.

Act may be amended this

Session.

CAP.

Commander,
&c. of Vessels
and Packets
carrying Pas-
sengers from
one Part of
the United
Kingdom to
another, may
be licensed
by the Com-
missioners of

Excise to retail
Wine, Beer,
Tobacco, &c.
on board such
Vessels.

Licences to be transferrable;

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6.

CA P. XLVII.

An Act for regulating the Retail of exciseable Articles an
Commodities to Passengers on board of Passage Vess
from one Part to another of the United Kingdom.
[15th July 189

WHEREAS many Packets, Boats, and other Vessels are ea

ployed for the Carriage and Conveyance of Passenger 'from one Part of the United Kingdom to another Part therea and it would greatly tend to the Convenience and Acco 'modation of such Passengers, if the Master or Commander r other Person of or belonging to such Vessels were by Law thorized to provide for and to retail and sell to such Passeng Foreign Wine, Strong Beer, Cyder, Perry, Spirituous Liqui and Tobacco, to be consumed by such Passengers in and a board of such Vessels during the Voyage:' Be it theref enacted by the King's most Excellent Majesty, by and with th Advice and Consent of the Lords Spiritual and Temporal, a. Commons, in this present Parliament assembled, and by the Arthority of the same, That from and after the Fifth Day of J One thousand eight hundred and twenty-eight it shall be la for the Commissioners of Excise in England, and for the Comissioner or Commissioners and Assistant Commissioners of Exce in Scotland and Ireland respectively, at any Time to grant s Licence to any Master or Commander of any Packet, Boat. other Vessel employed for the Carriage and Conveyance of P sengers from one Part of the United Kingdom to another other Parts thereof, or to any other Person belonging to any sud Packet, Boat, or Vessel, who shall be nominated and approve of by the Owner or Owners, or Director or Directors there residing in England, Scotland, or Ireland respectively, such No mination and Approval being signified by their writing a subscribing a Certificate or Declaration, to be delivered by the to the Commissioners or Assistant Commissioners of Excise d that Part of the United Kingdom in which the Owner or Owners, Director or Directors, reside, or to such Person as such Commis sioners in England, or such Commissioner or Commissioners and Assistant Commissioners in Scotland and Ireland respectively, shall respectively appoint for that Purpose, to provide for an to supply, retail, and sell to the Passengers on board such Vessel to be consumed by them in and on board thereof during the Voyage on which such Passengers shall be then carried and conveyed, Foreign Wine, Strong Beer, Cyder, Perry, Spirituous Liquors, and Tobacco; and that such Licence shall continue in force until the Fifth Day of July next ensuing the Date thereof; and such Licence shall be transferrable, by an Indorsement thereon of such Transfer, subscribed by the Person to whom and in whose Name the same shall have been granted, his Executors or Administrators, or by any Assignee thereof, his Executors of Administrators, to any other Master or Commander, or any Person of or belonging to the said Vessel, or in case of the Loss or breaking up of any such Vessel before the Expiration of any such Licence, to the Master, Commander, or any other Person

other

of

or belonging to any other Vessel of the same Owner or Owners, Company or Companies, substituted in lieu of the said Vessel respect of which such Licence was granted, and nominated d approved of by the Owner or Owners of such Vessels, or the rector or Directors of such Company or Companies, such Nonation, Approval, and Transfer being signified by the Subscripon of such Owner or Owners as aforesaid, or their Executors, dministrators, or Assigns, or of such Director or Directors, to

ch Indorsement; and that every such Licence shall from Year and to be re-
Year be renewed before the Expiration of the Licence granted newed yearly.
the preceding Year, and shall fully authorize and empower
› Person therein named, or his. Assignee, to supply, retail, and
1 Foreign Wine, Beer, Cyder, Perry, Spirituous Liquors, and
bacco, or any of them, to be consumed in and on board of such
ssel by the Passengers thereof, during any Voyage on which
ch Passengers shall be carried and conveyed while such Li-
nce shall continue in Force; any thing in any Act or Acts in
rce immediately before the passing of this Act to the contrary
twithstanding.

II. And be it further enacted, That at the Time of granting such Duty on
icence as aforesaid the Owner or Owners, or Director or Directors Licence.
such Packet, Boat, or other Vessel in respect of which such Li-
ence is applied for as aforesaid, shall pay or cause to be paid to
e Commissioners of Excise in England, or Commissioner or Com-
issioners and Assistant Commissioners of Excise in Scotland or
eland, to whom such Application shall be made, according to
e Residence of such Owner or Owners, or Director or Directors
aforesaid, or to the Collector of Excise or other Person ap-
inted as aforesaid to grant the same, a Duty of One Pound.
III. And be it further enacted, That if any Person shall retail
r sell, on board any Packet, Boat, or other Vessel employed for
e Carriage or Conveyance of Passengers from one Part of the
nited Kingdom to another Part thereof, any Foreign Wine,
trong Beer, Cyder, Perry, Spirituous Liquors, or Tobacco, with-
ut having taken out such Licence as is by this Act required,
very such Person shall for every such Offence incur and be liable
o a Penalty of Ten Pounds.

IV. And be it further enacted, That the Duties by this Act mposed shall be under the Management of the Commissioners of Excise.

Penalty for selling Wines, &c. without a Licence, 101.

Duties to be under the

Excise.

V. And be it further enacted, That all the Monies arising Monies arising by the Duties by this Act imposed (the Charges for raising and by Duties to be accounting for the same excepted) shall from time to time be paid carried to the and carried to and made Part of the Consolidated Fund of the Consolidated United Kingdom of Great Britain and Ireland, in like Manner with other Duties of Excise arising from Licences.

Fund.

Penalties

VI. Provided always, and be it enacted, That nothing in this Not to affect Act contained shall extend or be construed to extend to repeal any Regulaany Regulation, Penalty, or Forfeiture contained in or imposed by tions or any Law or Laws in force at the Time of passing this Act, for or in respect of any Person carrying, removing, hiding, concealing, secting or landing any Spirits, or any other Goods or Commodities, on Smuggling. which the Duties of Excise chargeable and payable thereon have not been fully paid, or for or in respect of any Vessel used or

employed

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