bought or made, by the hogshead, or any greater or leffer measure, fhall, during the continuance of this act, and no longer, be deemed and taken to be a retailer of cyder and perry, and shall be chargeable with the duties of all such cyder and perry.

fioners of ex

cife, &c.

III. And for the better afcertaining, charging, levying and collecting of all the faid feveral and refpective duties hereby granted, be it further enacted by the authority aforefaid, That Duties to be all and every the said duties and impofitions by this act granted under the maor impofed, as well upon malt, as upon mum, cyder and perry, nagement of fhall, from time to time, during the continuance of this act, be the commifwithin the receipt, management and government of the feveral chief commiffioners and governors of the receipt of excife upon beer, ale, and other liquors, for the time being, in Great Britain respectively; and that all inferior officers, whether they be fubcommiffioners, collectors, fupervifors, gagers, or others, that are or shall be conftituted or appointed for levying, receiving, collecting, or answering of her Majesty's duties of excife upon beer, ale, and other liquors, fhall, within the refpective limits or districts, or in the feveral places or ftations to which they are or shall be appointed, be alfo the fubcommiffioners, collectors, fupervifors, gagers, or other officers refpectively, for the feveral duties by this act granted; nevertheless, under the government and direction of the said refpective chief commiffioners of excife for the time being, or the major part of them, who have hereby power to dismiss or alter them, or any of them, and to make and conftitute, from time to time, fuch and fo many inferior officers, for the faid duties hereby granted, and every or any of them, as to the said respective chief commiffioners for the time being, or the major part of them, fhall feem meet.

IV. And be it further enacted by the authority aforefaid, Officers may That all and every the said gagers and officers which are or fhall enter maltbe fo conftituted and appointed, fhall at all times in the day- houfes, &c. time be permitted, upon their request, to enter the house, malthoufe, and all other places whatfoever, belonging to or used by any perfon or perfons whatfoever, who at any time or times, from and after the faid twenty-third day of June one thousand seven hundred and thirteen, and before the faid twenty-fourth day of June one thoufand feven hundred and fourteen, fhall make any malt (either for fale or not for fale)

and to gage all cifterns, uting-fats, utenfils, and other veffels and gage cif ufed by any fuch malfter, or maker of malt, for the wetting or terns, &c. fteeping of any barley, or other corn or grain for the making of malt, and to gage, measure, and take an account of the just quantity of the barley, and other corn or grain which fhall be found wetting or steeping in any fuch uting-fat, utenfil, cistern, or other veffel, or fhall have been wetted or fteeped in them, or any of them, for the making of malt; and fhall thereof make and make rereturn or report in writing to the faid commiffioners, or fuch port to the other perfon or perfons as they fhall appoint to receive the fame, commiffion leaving ers, &c.

B 2

Penalty on maliters, &c. refuling to permit officer, 201.

leaving a true copy of fuch report in writing under his hand with fuch malfter or maker of malt; and fuch report or return. of the faid gagers fhall be a charge upon fuch malsters or makers of malt respectively and if any fuch malíter or other perfon, making malt for fale or private ufe, fhall refufe to permit any fuch fuch gager or officer to enter his houfe, or other place aforementioned, or to meafure, compute and take an account of all his malt, and to gage all and every fuch uting-fats, utenfils, cifterns, and other veffels, and to gage and take an account of his barley, or other corn or grain in any fuch ciftern, utingfat, utenfil or other veffel, or which fhall have been steeped or wetted, and fhall be upon any floor or other place, every fuch maliter or other perfon fhall forfeit and lofe for every such ofMalfter once a fence the fum of twenty pounds: and that from and after the faid twenty-third day of June one thoufand feven hundred and thirteen, during the continuance of this act, every malfter or other perfon making malt, (for sale or not for fale) fhall monthly and every month make a true entry at the faid office of excife of all the malt made in such month respectively, on pain to forfeit for every fuch neglect the fum of ten pounds.

month to

make an entry at the excile office,

and to clear

in three

V. And be it further enacted by the authority aforefaid, off the duties That every fuch malster or other maker of malt, fhall, within three months after he shall make or ought to have made fuch entry, as aforefaid, pay and clear off all the faid duties which fhall be due from him or them refpectively.

months after.

Penalty on maliters re

fufing to pay,

&c.

Malt to be

er bufhel.

VI. And be it further enacted, That every such malster or other perfon chargeable with the faid duties, who shall neglect or refufe to make fuch payment, as aforefaid, shall forfeit and lofe for every fuch offence double the fum of the said duty, whereof the payment fhall be fo refufed or neglected: and that no fuch malfter or other perfon, after fuch default made, fhall fell, deliver or carry out any malt, until he hath paid and cleared off his duty, as aforefaid, on pain to forfeit double the value of fuch malt fo delivered and carried out.

VII. And for the avoiding all difputes touching the returns measured by made or to be made by the gagers of any malt, as aforefaid, be the Winchest- it enacted and declared by the authority aforefaid, That by the bufhel, in this act mentioned, is meant and intended a bushel according to the ftandard remaining in the cuftody of the chamberlains of her Majefty's Exchequer, commonly called or known by the name of the Winchester bushel; and that the quantity of barley, or other corn or grain taken by the gage, according to fuch bufhel, in any ciftern, uting-fat, utenfil, or other veffel, wherein such barley, or other corn or grain shall be found wetting or steeping, or which fhall be found to have been wetted or steeped for the making of malt, fhall be charged and returned by the gager as fo many bushels of malt: and that fions thereof. every round bufhel with a plain and even bottom, being made eighteen inches and a half wide throughout, and eight inches deep, fhall be esteemed a legal Winchester bushel, according to the faid standard,

The dimen

VIII. And

"

c. 24. to be in

VIII. And be it further enacted by the authority aforefaid, Powers, &c. That all and every the powers, authorities, directions, rules, in 12 Car. 2. methods, penalties and forfeitures, claufes, matters and things, force, &c. which in and by an act made in the twelfth year of King Charles the Second, intituled, An act for taking away the court of wards and liveries, and tenures in capite, and by knight service, and purveyance, and for fettling a revenue upon his Majefty in lieu thereof, or by any other law now in force, relating to her Majefty's revenue of excise upon beer, ale, or other liquors, are provided, fettled or established, for raising, levying, collecting or recovering, adjudging or afcertaining the duties thereby granted, or any of them, (other than in fuch cases for which other penalties or provifions are made and prescribed by this act) shall be exercised, practifed, applied, used and put in execution, in and for the raising, levying, collecting, recovering and paying as well the faid duties upon malt, as the faid feveral duties upon mum, cyder and perry, hereby granted, during the continuance of this act, as fully and effectually, to all intents and purpofes, as if all and every the faid powers, authorities, rules, directions, methods, penalties, forfeitures, clauses, matters and things were particularly repeated, and again enacted in the body of this present act.

IX. And be it further enacted by the authority aforefaid, Fines, &c. That all fines, penalties and forfeitures by this act impofed, how to be reshall be sued for, levied and recovered or mitigated, by fuch covered. ways, means and methods, as any fine, penalty or forfeiture is or may be recovered or mitigated by any law or laws of excife, or by action of debt, bill, plaint or information in any of her Majesty's courts of record at Westminster, or in the court of fesfion, court of jufticiary, or court of Exchequer in Scotland respectively and that one moiety of every fuch fine, penalty and forfeiture, fhall be to her Majefty, or her heirs and fucceffors, and the other moiety to him or them that fhall discover, inform, or fue for the fame.

1

in arrear.

X. And be it further enacted by the authority aforefaid, That Malt fubject all malt in the cuftody of any maker of malt, fhall be liable and to the duties fubject to, and are hereby made chargeable with all and fingular the debts and duties of malt in arrear and owing by any person or perfons, for any malt made by fuch malfter, or within his malthouse, and shall also be subject to all penalties and forfeitures incurred by such person or perfons fo ufing fuch malthouse for any offence against the laws relating to the duties on malt; and that it fhall be lawful in all cases to levy debts and penalties, and to ufe fuch proceedings against such malt, as it may be lawful to do in cafe the debtor or offender were the true and real owner of the fame malt.

XI. And whereas many of her Majesty's fubjects do make malt, not to fell or make any profit thereof, but to be confumed in their own private families only; For the bettter accommodation of fuch perfons, it is hereby further enacted and provided by the authority aforesaid, That the faid respective commiffioners of excise

B 3

for

Compounders for the time being, or the major part of them refpectively, to pay 5s. per or fuch person or perfons as they, or the major part of them, head, per an- fhall respectively appoint for that purpofe; and in default of

pum,

fuch appointment, then the collector and fupervifor for the diftrict and divifion, within which fuch perfon doth or fhall inhabit, fhall and may compound and agree with fuch perfon or perfons for the faid duties of fuch malt, which fhall grow due or payable from him, her, or them, by this act, from the commencement thereof, until the end of the term hereby granted, at the rate of five fhillings per annum for every head, which at any time or times, during the continuance of fuch compofition, fhall be of the family of fuch perfon or perfons refpectively, and to receive fuch compofition-money, or to take security for the payment thereof quarterly; and that the houses, and not liable out-houses, malthoufes, or other places of such particular perto the duty, fons making fuch compofition and agreement, and paying fuch compofition in money, or giving fuch fecurity, and duly complying with their payments thereupon, fhall not be liable to the faid duty of fix pence per bushel upon malt, or to the survey or search of any gager or officer of the excife, for or by reafon of his, or their making fuch malt, as aforefaid.

nor to the furvey of the gagers.

Penalty on felling malt after compofition.

Compounders

to continue

their compofition, &c. before 24 June

J713.

XII. Provided, That if any fuch perfon, after fuch compofition made, shall fell, exchange, barter, or deliver out any malt to any other perfon or perfons, or fhall permit any other perfon or perfons, to make any malt in his, her, or their houfes or outhouses, or fhall fell any beer, ale, or other liquors made of malt, or shall have more perfons of their families than they fhall fo compound for, without giving notice of them to the next office of excife, at or before the next quarter-day, and paying or fecuring the like compofitions for them, then every fuch person thall forfeit the fum of five pounds, to be recovered and distributed, as aforefaid; and after any fuch offence committed, shall lofe the benefit of his, her, or their compofìtion, and shall be liable to the faid duty of fix pence a bufhel upon malt, and to the survey and search of the faid officers, as if no fuch composition had been made; and for every bufhel of malt fo fraudulently fold, exchanged, bartered, delivered out, or fraudulently made, every fuch perfon fhall forfeit the fum of twenty fhillings; any thing in this act to the contrary notwithstanding.

XIII. And be it further enacted by the authority aforefaid, That all and every such person and perfons, who by virtue, or in purfuance of any former act for laying duties upon malt, mum, cyder and perry, have made or fhall make any compofition ftill in being, for the duties of their malt, fhall on or before the four and twentieth day of June one thousand seven hundred and thirteen, continue fuch their compofition for the duties hereby granted, and pay the compofition money, or give bond for the fame, according to the purport, true intent, and meaning of this prefent act, or in default thereof fhall be, and the duty, &c. are hereby charged and made liable to pay unto her Majefty, 6°

or liable to

her

܃

her heirs and fucceffors, the fum of fix pence for every bufhel of malt which he, fhe, or they, or any other perfon or perfons' in trust for him, her, or them, fhall be poffeffed of, "on the said four and twentieth day of June one thousand seven hundred and thirteen; and that all and every fuch perfon and perfons who have, or hath, or fhall make fuch compofition for their faid duties on malt, in purfuance of the faid former acts, or any of them, and who shall make default in continuing such their compofition, as aforefaid, fhall on or before the tenth day of July one thousand seven hundred and thirteen, make true and particular entries of all fuch malt as they, or any of them, or any other person or perfons in truft for them, or any of them, fhall be poffeffed of, or have in his, or their cuftody or poffeffion, at the office of excife within the limits of which they fhall respectively inhabit, upon pain to forfeit the fum of fifty pounds and the malt, of which no fuch entry fhall be made; and within fix days after he, she, or they fhall have made, or ought to have made fuch entry, as aforefaid, fhall pay down the duties hereby charged upon the fame, or in default thereof fhall forfeit and lose double the value of the said malt; and that the houses, out-houses, and other places belonging to such compounders, who fhall make default in continuing fuch their, compofitions, as aforefaid, fhall be and are hereby made liable to the search and view of the officers for the faid duties, in the fame manner, and under the fame penalties for refufal, as other perfons making malt for fale are liable.

یا

vessel, &c.

XIV. And be it further enacted by the authority aforefaid, Malt damaged That from and after the faid three and twentieth day of June by the cafting one thousand seven hundred and thirteen, and after the duty away of the by this act imposed on malt is paid by the malfter, if any quantity of malt fhall unfortunately happen to be damaged by the cafting away or finking of the barge or veffel in which the faid malt fhall be tranfported from one part of this kingdom to another within the fame, That the juftices of the peace of the county, riding, or divifion, where fuch accident fhall happen, shall at the next general quarter-feffions to be held for fuch Juftices to decounty, riding, or divifion, upon proof of fuch damage, and termine the of payment of the duty, as aforefaid, determine and fettle the damage, &c. quantity of the damage done to fuch malt by the cafting away or finking of the barge or veffel in which the same shall be tranfported, as aforefaid, and an allowance to be made in respect thereof, and to give a certificate under their hands and feals of the fum allowed, which allowance fhall bear the fame proportion to the whole duty, as the said damage shall appear to bear to the value of the faid malt before it was fo damaged; upon producing of which certificate to the officer appointed to collect and officer to the faid duty, he shall be obliged to repay or allow to the faid repay the du proprietor or proprietors, out of the duty paid for the faid malt, ty, &c. fo much money as the fum certified by the faid juftices shall amount unto, or in default thereof, that the proprietor or proprietors of the said malt shall and may deduct the allowance fo

B 4

certified