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as aforesaid, continued since the Fifth Day of July One thousand eight hundred and twenty five to be necessary and requisite to 'be entered into;' For removing of which Doubts it is hereby declared and 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 the said Bond was and is quired of Per- necessary and requisite to be given and entered into by and before sons licensed to the Person or Persons and at the Time and in Manner as in and

The Bond re

sell Spirituous Liquors in Ire

55 G.3. c.99. declared still

necessary, not withstanding 6 G.4.c.81.

No Excise Licence granted to any Person in Ireland for selling Beer,

Spirits, &c. until Bond given with sufficient

Sureties.

Conditions of
Bond.

by the said Act of the Fifty fifth Year of the Reign of His said late Majesty is prescribed, directed and appointed; any Thing in the said recited Act of the Sixth Year of the Reign of His present Majesty to the contrary thereof notwithstanding; and that every such Bond which hath been since the said Fifth Day of July One thousand eight hundred and twenty five, or which shall be entered into and given, shall be good, valid and effectual in the Law to all Intents and Purposes whatsoever.

II. And be it further enacted, "That from and after the passing of this Act no Excise Licence shall be granted to any Person or Persons in Ireland for the Sale of any Beer or Cyder or Perry or Spirits by Retail, to be drank or consumed upon the House or Premises of such Person or Persons, unless and until the Person or Persons applying for such Licence shall, with Two sufficient Sureties (to be approved of by the Justices of the Peace at the Sessions), enter into Bond to His Majesty, His Heirs and Successors, the Person and Persons applying in the Sum of Fifty Pounds, and the Sureties each in the Sum of Twenty five Pounds, before the Collector of Excise or other Officer in charge of the Collection in which the Party shall require to be licensed, or before such Person as the Commissioner and Assistant Commissioners of Excise in Ireland shall appoint to take such Bonds; and the Condition of every such Bond shall be, that the Person to be licensed shall keep a Victualling House, Inn or Tavern, during the Time such Licence shall be in force, and shall be constantly provided with Strong Beer, Ale or Porter, and Victuals, of good and sound Quality, for Sale by Retail, and shall supply all Travellers who shall require it with such Victuals and Beer, Ale or Porter, at reasonable Rates, and shall not sell Spirituous Liquors on or during a Sunday, nor Wine, Ale, Beer, Porter, Cyder or Perry, Metheglin or Mead, Sweets or Made Wines on a Sunday, before the Hour of Two of the Clock in the Afternoon, except to Travellers or Inmates, nor any Liquors at unseasonable Hours on any Day of the Week to any Person (Travellers always excepted), nor to any Tradesman or Labourer resorting to such House for the Purpose of receiving Wages or of entering into any Combination, and shall not knowingly or wilfully entertain any Persons assembling for the Purpose of entering into any unlawful Association or Combination therein, or Persons in Arms who are not by Law qualified to carry the same; and that such Persons to be licensed respectively shall not at any time receive into his or her House, or permit or suffer to be sold therein or thereout, any Spirituous Liquors upon which to the best of his or her Knowledge and Belief His Majesty's Duties have not been fully paid, and which shall not have been duly and legally attended with a proper

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Permit or proper Permits to such Person; and that each and every such Permit shall be duly delivered or returned to the proper Officer.

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III. And Whereas by an Act passed in the Thirty fourth 34 G.3. c.15. Year of His late Majesty King George the Third, for granting to His Majesty certain Additional Duties on Bricks and Tiles made in or imported into Great Britain; and by an Act passed

+ Sic.

in the Forty third + Year of the Reign of His said late Majesty 42 G.3. c.93. (amongst other Things) for allowing certain Draining Tiles to be made free of Duty; and by an Act passed in the Forty sixth 46 G.3. c.138. Year of the Reign of His said late Majesty (amongst other $ 3. things) for exempting Tiles made for the Purpose of draining Lands from the Duties of Excise; and by an Act passed in the

Fifty fifth Year of the Reign of His said late Majesty, for 55 G.3. c.176. allowing certain Tiles to be made Duty free, to serve for

draining; and by an Act passed in the First and Second Years 1 & 2 G.4. of the Reign of His said present Majesty for altering the Draw- c. 102. back on Acetous Acid exported, and for exempting Tiles made for draining Lands from Duty; and by another Act passed in the Fifth Year of the Reign of His said present Majesty (amongst 5 G.4. c.75. other things) for amending certain Laws of Excise relating to in part rethe Duty on Draining Tiles; it is provided and enacted, that it pealed. shall and may be lawful for any Person or Persons to make Tiles * or Bricks under and pursuant to the several Rules and Regu lations in the said recited Acts respectively contained, for the sole Purpose of draining wet or marshy Lands, without being charged or chargeable with any Duty for or in respect of such Tiles or Bricks: And Whereas it is expedient that such Parts and so much of the said recited Acts as relate to the making of Tiles and Bricks for such Purpose as aforesaid, free from Duty, should be repealed;' Be it therefore enacted, That from and after the passing of this Act such Parts and so much of the said recited Acts as relate to the making of Tiles and Bricks for the sole Purpose of draining wet or marshy Land free from Duty shall be and the same are hereby respectively repealed, excepting always so far as the same relate to such Tiles or Bricks as shall before the passing of this Act have been made for the sole Use or Purpose of draining wet or marshy Land, or to any Penalty or Penalties incurred before the passing of this Act for the using of any such Tiles or Bricks for any other Purpose than as aforesaid; and that from and after the passing of this Act it shall and may In what case be lawful to and for any Person or Persons to make Tiles or Tiles or Bricks Bricks for the sole Purpose of draining wet or marshy Land without being charged or chargeable with any Duty for or in respect of such Tiles or Bricks: Provided always, that all such Tiles or Bricks shall be stamped or moulded by the Person or Persons making the same with the Word "Drain" in or near the Centre of one of the Surfaces of such Tile or Brick, in so plain and distinct a Manner that the same may be easily and distinctly legible to any Officer of the Excise or other Person examining the same, both before and after such Tiles or Bricks shall have gone through the Process of Burning and become fit for Use; and if Unduly using any Person or Persons making such Tiles or Bricks as aforesaid, such Tiles or or any other Person or Persons, shall sell or deliver, use or employ, Bricks.

M 2

any

may be made for draining

Lands, Duty free.

Penalty.

25 G.3. c.74. $13.

The Oath required where exciseable

Goods are exported on Drawback by way of Merchandize.

23 G.3. c.77.

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any such Tiles or Bricks so stamped or moulded as aforesaid for any other Purpose than that of draining wet or marshy Land, he, she or they, for every such Offence shall forfeit and lose the Sum of Fifty Pounds, such Penalty to be recovered and applied as any other Penalty incurred under any Act or Acts of Parliament relating to the Duties of Excise.

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' IV. And Whereas by an Act passed in the Twenty fifth Year of the Reign of His late Majesty King George the Third, for repealing the Duty imposed on Tea by an Act passed in the last Session of Parliament, and for granting other Duties in lieu thereof; for repealing so much of several Acts as relates to the Removal of Tea; for directing the Officers of Excise to examine and certify the Exportation of exciseable Commodities; and for 'better securing the Duties on Candles; it is provided and enacted, that upon the Exportation to Foreign Parts of exciseable Goods and Commodities by way of Merchandize, in respect of which a Drawback of the Excise Duty thereon is payable, the Exporter, or his Clerk or Manager, is, in order to obtain a Debenture for the Payment of such Drawback, required to make Oath, (or Affirmation, if a Quaker,) amongst other Things therein, that he believes the Duties upon such Commodities had been fully paid; ' and it sometimes happens that exciseable Goods or Commodities are exported upon Drawback before the Duties charged thereon have become payable, and it is therefore expedient to amend the Oath or Affirmation so required to be made as aforesaid;' Be it further enacted, That in all Cases where any exciseable Goods or Commodities are exported on Drawback by way of Merchandize to Foreign Parts there shall be added to the Words in the Oath or Affirmation required to be made, of the Exporter or his Clerk or Manager's Belief that the Duties upon such Commodities had been fully paid, the Words following, "or secured to be paid ;" and that the Oath (or Affirmation, if a Quaker,) of the Exporter or his Clerk or Manager, as aforesaid, with such Addition as aforesaid, shall be accepted and taken to be sufficient for the Purpose of entitling such Exporter to receive a Debenture for the Payment of such Drawback as aforesaid in that behalf.

V. And Whereas an Act was passed in the Twenty third Year of the Reign of His late Majesty King George the Third, for the more effectual Encouragement of the Manufactures of Flax and Cotton in Great Britain, which was to continue in force for Two Years from the First Day of January One thousand seven hundred and eighty four, and from thence to the <End of the then next Session of Parliament; and which said Act was by several subsequent Acts revived, amended and further continued until the Twenty fifth Day of July One thousand eight hundred and twenty two, and from thence, as so amended, by another Act passed in the Third Year of the Reign of His present Majesty, until the Fifth Day of July One thousand eight hundred and twenty six, so far as the same relates to Starch or any Allowance or Allowances of the Duties thereon, and also for the Purposes mentioned in the said Act of the Third Year of the Reign aforesaid in respect to Soap, and the Allowances 'payable by Law in respect thereof: And Whereas it is expedient that the said recited Act passed in the Twenty third Year of

the

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the Reign of His late Majesty as so amended, and also the said
Act passed in the Third Year of the Reign of His present
Majesty, for continuing and amending the same, intituled An
Act to continue, until the twenty fifth Day of January One thou-
sand eight hundred and twenty six, an Act of the Twenty third
Year of His late Majesty, for the more effectual Encouragement
of the Manufacture of Flax and Cotton in Great Britain, and to
• amend the Law in respect of the Allowances of Excise Duties on
Starch and Soap used in certain Manufactures, should be made

< perpetual; Be it therefore enacted, That the said recited Act as amended by
passed in the Twenty third Year of the Reign of His said late subsequent
Majesty, so amended as aforesaid, and also the said recited Act Acts, and also
passed in the Third Year of the Reign of His present Majesty,
shall be and the same are hereby made perpetual.

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3 G.4.c.25.

made per

petual.

59 G.3. c. 107.

$10.

VI. And Whereas by an Act passed in the Fifty ninth Year of the Reign of His late Majesty King George the Third, for consolidating and amending several Acts for regulating the granting of Permits and Certificates for the Conveyance and • Protection of certain Goods in Ireland, it is enacted, that all Tea exceeding the Weight of Two Pounds that shall be carrying or conveying, or carried or conveyed, from any Part or Place in • Ireland to any other Part thereof, whether from any Part of any City or Town to another Part thereof, or from one Town or Place to another Town or Place, may be seized by any Officer ‹ or Officers of Customs or Excise, and shall be forfeited, unless the Carrier or Person conveying the same, or the Person in 'whose Possession the same shall be, shall on Demand made by any such Officer produce to such Officer a Permit pursuant to the Provisions of the said Act, authorizing the Removal of such 'Goods, and shall allow such Officer to inspect and examine such Permit: And Whereas it is expedient to allow the Removal of Tea in Ireland in any Quantity not exceeding the • Weight of Six Pounds Avoirdupois, without such Permit; Be it therefore enacted, That from and after the passing of this Act Any Quantity it shall and may be lawful for any Person or Persons to remove of Tea not exTea in any Quantity not exceeding the Weight of Six Pounds ceeding Six Pounds Weight Avoirdupois, from any Part or Place in Ireland to any other Part thereof, without Permit; and that such Regulations, Directions moved from and Provisions as hereinbefore recited shall be taken to extend and Place to Place apply only to Tea removed in Ireland in any Quantity exceeding in Ireland withthe Weight of Six Pounds Avoirdupois; any Thing therein con- out Permit. tained to the contrary notwithstanding.

may be re

• VII. And Whereas by an Act passed in the Fourth Year of 4 G.4. c.94. the Reign of His present Majesty, for granting certain Duties of Excise upon Spirits distilled from Corn or Grain in Scotland and Ireland, and upon Licences for Stills for making such Spirits, and for providing for the better collecting and securing such Duties, and for the warehousing of such Spirits without Payment of Duty, it is enacted, that it shall and may be lawful for every • Distiller or Maker of Spirits in Scotland and Ireland respectively, licensed under the said Act, to warehouse any Spirits distilled in the Distillery of such Distiller without Payment of the Duty of Excise chargeable thereon, according to the Provisions of the said Act, and under and subject to such Rules and Regu⚫lations

M 3

$ 66.

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Distillers in
Scotland and
Ireland may
warehouse

Spirits in Casks

lations as the Commissioners of Excise, or any Two of them, shall from time to time direct or order, in any Warehouse pro⚫vided or approved of by the Commissioners of Excise; provided always, that all such Spirits shall be contained in Casks of not less than One hundred Gallons Content each: And Whereas it is expedient that the Quantity in which such Spirits may be so warehoused should be altered;' Be it therefore enacted, That from and after the passing of this Act it shall and may be lawful scribed, subject for every such Distiller or Maker of Spirits so to warehouse any to the Regula- such Spirits as aforesaid, in Casks which shall contain not less tions respecting than Eighty Gallons each, subject to and under in all other respects the Rules and Regulations in force in Scotland and Ireland respectively relating to the distilling, warehousing and Removal of such Spirits.

herein de

distilling, warehousing and Removal of Spirits.

Treasurers of

Counties within the Time here

in mentioned to pay to Collectors of Excise

all Sums received for public Purposes, and Balances in hand.

Penalty.

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VIII. And Whereas under and by virtue of the several Acts in force in Ireland the Lord Lieutenant or other Chief Governor or Governors of Ireland for the Time being is and are authorized to order Advances of Money to be made from time to time out of the Produce of the Consolidated Fund of Great • Britain and Ireland arising in Ireland, towards defraying the • Expences of performing or carrying on certain public Works, and for other public Purposes in the said Acts mentioned, and also towards defraying the Expences incurred in carrying into Execution the several Acts for the Appointment of Magistrates ' and Constables in certain Cases; and the several Collectors of Excise are also authorized and required to advance and pay certain other Sums of Money for other public Purposes; and 'several of the Sums of Money so advanced are directed to be repaid, and to be raised and levied by a Presentment of the Grand Jury; and the Treasurer of every County, County of a City or County of a Town in Ireland is directed and required, when any such Sum or Sums shall be received by him, to pay the same over to the Collector of Excise of the District in which such County, County of a City or County of a Town shall be situate, to be accounted for by him as any other public Money ' in his Hands; and it is expedient to provide for the more regular and speedy Payment to such Collector of all such Sum and Sums of Money as shall be levied and received as aforesaid ;' Be it therefore enacted, That the Treasurer of every County, County of a City and County of a Town in Ireland shall and he is hereby directed and required, within Twenty Days next after the Commencement of each Assizes (or Term, if in the County or County of the City of Dublin), to pay to the Collector of Excise of the District or Collection in which such County, County of a City or County of a Town shall be situate, all and every such Sum and Sums of Money as such Treasurer shall have received on any of the Accounts aforesaid, and any Balance or Balances which shall then be in his Hands; and if any such Treasurer shall neglect to pay over to the Collector of Excise in Manner and within the Time aforesaid all such Sum or Sums of Money and all and every such Balance and Balances as aforesaid, he shall for every such Default forfeit the Sum of Fifty Pounds, together with a Sum after the Rate of Six Pounds per Centum per Annum on the Amount of the Money so by him not paid over as aforesaid, for

such

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