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XVI. And whereas sundry Loans made to the Trustees or Powers for re⚫ Commissioners of several Turnpike Roads in Ireland, under an covering Loans Act passed in the Forty-fifth Year of the Reign of King George to Trustees of ‹ the Third, intituled An Act to amend the Laws for improving Roads extended Turnpike and keeping in repair the Post Roads in Ireland, and for render- to Loans under ing the Conveyance of Letters by His Majesty's Post Office more 45 G. 3. c. 43. secure and expeditious, are still due and outstanding, and it is 'expedient that the Powers now by Law provided for recovering Loans made by the said Commissioners of Public Works, under 'the herein-before first-recited Act, to the Trustees or Commis'sioners of Turnpike Roads in Ireland, shall be extended to Loans 'made under the said recited Act of the Forty-fifth Year of the 'Reign of King George the Third;' be it enacted, That whenever any Interest or Instalment accrued due to Her Majesty's Exchequer on account of any Money borrowed under the Authority and for the Purpose of the last-mentioned Act shall be in arrear and unpaid by the Trustees or proper Officer of any Turnpike Road, it shall be lawful for the Commissioners of Her Majesty's Treasury, if they shall so think fit, beside and without prejudice to any other Remedy which may be by Law provided for the Recovery of the Monies so due and in arrear, by Warrant under the Hands of any Three or more of them, to empower the said Commissioners of Public Works to recover, in their Behalf, any Sum of Money accrued or accruing due for Principal or Interest on account of any such Loan, and thereupon the said Commissioners of Public Works shall have the like Powers, Privileges, and Remedies for the Purpose of compelling Payment of any such Loan or any Part thereof, or the Interest thereof, as the said Commissioners of Public Works now by Law have in respect of any Loan made to the Trustees or Commissioners of any Turnpike Road under 1&2W. 4. c. 33. the said recited Act of the Second Year of the Reign of His late Majesty, or any Act amending the same, or in respect of any Default in the Payment of such Loan or the Interest thereon; and that all the Clauses and Provisions therein contained, for the Repayment and Recovery of any such Loan or the Interest thereon, and for enabling the said Commissioners, in default thereof, to enter into Possession, and to receive any Rates, Rents, Tolls, Receipts, or Profits on the Credit whereof any Loan may have been made, shall extend to all Loans at any Time made to the Trustees or Commissioners of any Turnpike Road or Roads under the said recited Act of the Forty-fifth Year of the Reign of King George the Third, in respect whereof the said Commissioners of Her Majesty's Treasury shall think fit to make any such Warrant as aforesaid, as if such Clauses and Provisions had been contained in such last-mentioned Act, or as if such Loan had been made under the said recited Act of the Second Year of the Reign of His late Majesty, or any Act amending the same: Provided always, that nothing herein contained shall extend to deprive any Persons holding prior Mortgages, Assignments, or other Securities on such Turnpike Trusts of any Advantages which by reason of such Priority they might have in case this Act had not been passed. XVII. And whereas by the said Act of the Second Year of the 21,000l. may Reign of Her present Majesty it is enacted, that it should be be issued by 'lawful for the Commissioners of Her Majesty's Treasury to ap

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way of Grant. 1 & 2 Vict.c.88.

'propriate,

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propriate, out of the Sum of Five hundred thousand Pounds in Exchequer Bills authorized to be advanced under the Authority of the said Act, any Sum or Sums in Exchequer Bills, not exceeding Fifty thousand Pounds in the whole, for the Promotion and Extension of Public Works in Ireland, to be applied by the Commissioners appointed under the Authority of the 2 & 3 Vict. c. 50. said first-recited Act: And whereas by the said Act of the Third Year of the Reign of Her present Majesty, after reciting that the said Sum or Sums so authorized by the said Act of the Second Year of the Reign of Her Majesty to be appropriated for the Promotion and Extension of Public Works in Ireland should be made applicable to the Purposes of the Acts therein mentioned, it is enacted, that in case any such Appropriation should be or had been made it should be lawful to apply the • Exchequer Bills so appropriated to the Purposes of all or any of the Acts therein recited, and to make Advances thereout accordingly, either by way of Loan or by way of Grant, or partly by way of Loan and partly by way of Grant, pursuant to the Provisions of the Acts therein recited and the said Act respectively: And whereas it was deemed expedient by the Commissioners of Her Majesty's Treasury, and was intended, that 'One Half of the said Sum of Fifty thousand Pounds should be applied in Loans, and One Half in Grants; but nevertheless the Sum of Forty-six thousand Pounds, Part thereof, has been ' inadvertently issued in the way of Loans, and only the remaining Four thousand Pounds in the way of Grants: And whereas it is expedient that the Sum of Twenty-one thousand Pounds should be repaid to the Fund, to be issued in the way of Grant;' be it therefore enacted, That it shall be lawful for the Commissioners of Her Majesty's Treasury to order that out of such Monies as at or after the passing of this Act may be in the Exchequer, or as may be hereafter paid into the Bank of England to the Credit of Her Majesty's Exchequer, in Repayment of Loans made for Public Works in Ireland, any Sum or Sums of Money, not exceeding the Sum of Twenty-one thousand Pounds, may be set apart and appropriated for Grants by the said Commissioners of Public Works, with the Approval of the said Commissioners of Her Majesty's Treasury, in such and the same Manner as the said Sum of Twenty-one thousand Pounds might have been used and applied for Grants if the same had not been inadvertently applied for the Purposes of Loans.

Construction of certain Words in this Act.

Act may be amended, &c.

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XVIII. And be it enacted, That in this Act the Words "Commissioners of Her Majesty's Treasury" shall be construed to mean any Three or more of the Commissioners of Her Majesty's Trea sury, or the Lord High Treasurer of the United Kingdom of Great Britain and Ireland; and the Words "Commissioners of Public Works" shall mean any Two or more of the Commis sioners appointed or to be appointed to execute the first-recited Act, for the Extension and Promotion of Public Works in Ireland. XIX. And be it enacted, That this Act may be amended or repealed by any Act to be passed in this Session of Parliament.

CAP.

CA P. XLV.

An Act to continue, until the First Day of January One thousand eight hundred and forty-six, an Act for exempt- 2&3 Vict. c. 37. ing certain Bills of Exchange and Promissory Notes from

the Operation of the Laws relating to Usury.

CA P. XLVI.

[10th August 1843.]

An Act to continue until the First Day of August One thousand eight hundred and forty-four, and to the End of the

then Session of Parliament, an Act for authorizing Her 1&2 Viet. c. 102. Majesty to carry into immediate Execution by Orders in Council any Treaties for the Suppression of the Slave [10th August 1843.]

Trade.

CA P. XLVII.

An Act to continue until the First Day of August One thousand eight hundred and forty-four, and to the End of the then

Session of Parliament, an Act for amending the Law for 4&5 Vict. c. 58. the Trial of controverted Elections. [10th August 1843.]

CA P. XLVIII.

An Act to continue, until the First Day of October One thousand eight hundred and forty-four, the Exemption of Inha- 3 & 4Viet c. 89. bitants of Parishes, Townships, and Villages from Liability to be rated as such, in respect of Stock in Trade or other Property, to the Relief of the Poor. [10th August 1843.]

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An Act to reduce the Duty on Spirits in Ireland, and to impose other countervailing Duties and Drawbacks on the Removal of certain Mixtures and Compounds between Ireland, England, and Scotland respectively. [10th August 1843.]

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HEREAS an Act was passed in the last Session of Par-
liament, being in the Fifth Year of the Reign of Her

Majesty, intituled An Act to impose an additional Duty on 5&6 Vict. c. 15. 'Spirits, and to repeal the Allowance on Spirits made from Malt

only in Ireland: And whereas an Act was passed in the Sixth`

' and Seventh Years of the Reign of His late Majesty King William

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the Fourth, intituled An Act to impose countervailing Duties of 6&7W.4. c. 72. Excise on Mixtures, Compounds, Preparations, and Commodities

'made from or with Spirits removed from Ireland to England or Scotland, and from Scotland to England, and to grant countervailing Drawbacks on the Removal of the same; and to repeal the ' additional Duties of Excise on Licences to Retailers of Spirits in the United Kingdom; and to alter the Laws relating to Distillers ' and Retailers of Spirits: And whereas another Act was passed ' in the said last Session of Parliament, being in the Fifth Year of

the Reign of Her present Majesty, intituled An Act to repeal the 5&6 Vict. c. 25. present and impose and allow new countervailing Duties and Draw'backs of Excise on Mixtures and Preparations made with Spirits,

when

After 1st Aug. 1843 the additional Duty of One Shilling per Gallon imposed by the first-recited Act

on Spirits in Ire

land to cease.

New Duties

of Mixtures

and England and Scotland.

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when removed from or into England, Scotland, or Ireland respectively; and to suspend for a limited Time so much of an Act of the present Session as repeals the Allowance on Spirits made from 'Malt only in Ireland: And whereas by the said first-recited Act an additional Duty of One Shilling was imposed on every Gallon ' of Spirits to be distilled, or which should be warehoused and 'taken out for Consumption in Ireland: And whereas it is expedient that the said additional Duty of One Shilling should < cease and determine: And whereas, in consequence of such additional Duty of One Shilling on Spirits in Ireland being ' repealed, it will be necessary to impose and allow new counter'vailing Duties and Drawbacks of Excise on the Mixtures and Preparations made with Spirits enumerated in the said Acts of the Sixth and Seventh Years of His Majesty King William the Fourth and in the Fifth Year of the Reign of Her present Majesty, when removed from Ireland to England or Scotland, or 'from England or Scotland to Ireland, respectively: Be it there. fore 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 the said additional Duty of One Shilling imposed by the above first-recited Act upon every Gallon of Spirits distilled or warehoused in Ireland shall, from and after the First Day of August One thousand eight hundred and forty-three, cease and determine, save and except as to any Arrear of the said Duty of One Shilling which shall have been charged or become due, or of any Penalty or Forfeiture which shall have been incurred, before the said First Day of August One thousand eight hundred and forty-three.

II. And be it enacted, That from and after the said First Day and Drawbacks of August One thousand eight hundred and forty-three there shall on the Removal be raised, levied, collected, and paid unto Her Majesty, Her Heirs and Compounds and Successors, upon the several Mixtures, Compounds, Preparabetween Ireland tions, and Commodities mentioned and described in the Schedule to this Act, on the Removal of the same from Ireland to England or Scotland respectively, the several Sums of Money and Duties of Excise as they are respectively inserted, described, and set forth in the Schedule to this Act annexed; and that there shall be allowed and paid, on the Removal of such Mixtures, Compounds, Preparations, and Commodities from England or Scotland respec tively to Ireland, the several Drawbacks of Excise also inserted, described, and set forth in the said Schedule to this Act, and the Duties and Drawbacks now payable on the Removal of the said Mixtures and Compounds, on the Removal of the same from Ireland to England and from England to Ireland, shall cease and determine.

Duties, &c.

III. And be it enacted, That the Duties and Drawbacks granted granted by this by this Act shall be under the Management of the Commissioners Act to be under of Excise, and shall be collected, paid, and accounted for as the the ManageDuties and Drawbacks imposed by the said thirdly herein-before ment of the Commissioners recited Act are charged, raised, levied, collected, sued for, and paid under the said thirdly-recited Act, and of the general or special Provisions, Clauses, Enactments, Penalties, and Forfeitures contained in any Act or Acts relating to the Collection and Management of the Revenue of Excise.

of Excise, &c.

IV. And

respecting

same by

IV. And be it enacted, That the several Provisions of the said Provisions of Act passed in the Sixth and Seventh Years of the Reign of His 6&7W.4. c. 72. said late Majesty which prescribe or provide any Rules or Regu- res lations or impose any Restrictions on the Removal of any of the Strength of said Mixtures, Compounds, Preparations, or Commodities from Mixtures, &c. Scotland to Ireland or from Ireland to Scotland, and as limit or to be in force prescribe the Strength of any of the said Mixtures, Compounds, notwithstandPreparations, or Commodities, or the Quantities of Spirits to be ing Repeal of contained therein, when removed from Scotland to Ireland or from 5&6 Vict. c. 25. Ireland to Scotland, or as require the same when so removed to be accompanied with a Permit, which said Provisions were repealed by the said Act passed in the Fifth Year of the Reign of Her Majesty, shall from and after the said First Day of August One thousand eight hundred and forty-three be revived, and shall, notwithstanding such Repeal, continue in full Force as if the said Act of the Fifth Year of Her said Majesty had not been passed; and all the Provisions, Enactments, Pains, and Penalties so repealed and revived as aforesaid shall again be carried into effect between Ireland and Scotland respectively.

V. And be it enacted, That this Act may be amended or Act may be repealed by any Act or Acts to be passed in this present Session amended, &c. of Parliament.

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