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Notice to be

left with the collector three days before quarter-feffions.

No meliter

to mix corn

of one wetting another wet ting, on for feiture of 5s.

with corn of

per bufhel.

certified out of the next or any other fubfequent monies becoming due from fuch proprietor or proprietors by virtue of this present act,

XV. Provided always, and it is hereby enacted by the authority aforefaid, That where any fuch lofs or damage shall happen, as aforefaid, the perfon or perfons who fhall fuftain the fame, fhall, three days at least before the next quarter-fef-. fions, give or leave notice in writing thereof with the collectors of excife of the district or collection where fuch loss or damage fhall happen, and of his and their intention of applying at the next general quarter-feffions of the peace for an allowance in refpect of fuch damage or lofs.

XVI. And whereas many malfters and makers of malt, in order to the defrauding her Majefty of the duty, and preventing the officers from taking and keeping a true account of the corn or grain by them fleeping and steeped, and making into malt, do in the abfence of the officers remove part of their corn or grain out of the ciftern or wetting fat, and mix the fame with corn or grain of a former wetting, and Supply the place of the corn or grain fo removed with fresh corn or grain, and do alfo mix their feveral couches and floors, in fuch manner that the officers for the faid duties cannot diftinguish one wetting from another; for remedy whereof, be it further enacted by the authority aforefaid, That during the continuance of the duties hereby granted, no malfter or maker of malt, other than compounders for the faid duties, fhall, during the continuance of the faid duties, mix, or cause to be mixed, his, her, or their corn or grain making into malt, of one wetting or steeping, or any part thereof, with his, her, or their corn or grain making into malt, of a former wetting or fteeping, or any part thereof, before the fame is put on the kiln for drying, on pain of forfeiture of the fum of five fhillings for every bufhel of corn fo mixed, contrary to the true intent and meaning hereof.

Gagers to XVII. And be it further enacted by the authority aforesaid, measure by the That the gagers and other officers of excife, for the time being, gage, and not By the buthel. or that shall be deputed to put this prefent act into execution, fhall, during the continuance of the duties hereby charged, measure such corn and grain making into malt by the gage only, and not by the bufhel; any thing herein before contained, or in any former act or acts, relating to the duties hereby granted, to the contrary in any wife notwithstanding.

Penalty on maliters pref. fing malt together in the

ciftern, &c.

2s. 6d. per bulhel.

XVIII. And whereas in making of malt, practised before the granting the faid duties, the barley, or other corn or grain, during its steeping in the ciftern or uting-fat, did ufually rife and fwell fo confiderably, that it was thought reasonable, upon granting the faid duties, in all charges to be made by the officers from the cistern or couch, to allow to the malfters, upon payment of the duty, four bushels in every twenty bushels, and fo proportionably upon every greater or leffer quantity, in confideration of fuch rife or fwelling of the corn, which allowances have been and are made accordingly: and whereas many malsters or makers of malt for fale, by pressing, treading, ramming, or other methods, do now not only make their corn lye

So

fo clofe in the cifern or uting-fat, and also in the couch, that the rife or fwelling, as aforefaid, is prevented, but also renders it very difficult for officers to know the true quantity of the corn steeped or in the couch, and thereby have the allowance, as aforefaid, though the reafon of making the fame is taken away; be it therefore further enacted, That if any malfter or maker of malt for fale, during the continuance of the duties on malt by this act granted, fhall tread, ram, or otherwife force together in the ciftern, utingfat, or couch, any corn steeping or steeped, in order to the making into malt, every fuch malfter or maker of malt for fale, fhall for every fuch offence, forfeit and lose the fum of two fhillings and fix pence for every bushel of corn fteeping or fteeped, that shall be so preffed, trodden, rammed, or forced; any thing herein or in any former act or acts contained to the contrary in any wife notwithstanding.

within five

XIX. Provided always, and be it enacted by the authority All profecuaforesaid, That no perfon or perfons fhall be fued or charged tions to be with the duties hereby granted, unless fome action, informa- years. tion, or fuit be commenced for the fame, within five years after the same shall become due.

XX. And in regard the quantity of barley, or other corn or grain, taken by the gage in any ciftern, uting-fat, or other vessel, or utenfil, wherein fuch barley, or other corn or grain shall be found wetting or fleeping, or which shall be found to have been wetted or steeped for the making of malt, is by this act to be charged and returned by the gager, as fo many bushels of malt: It is hereby further enacted by Allowance for the authority aforefaid, That out of every twenty bushels fo malt charged charged by the gager, there fhall be an allowance made to the in the utingmaker of fuch malt fo charged in the uting-fat, ciftern, or other fat, &c. veffel, wherein the fame fhall be found wetting or steeping, as aforesaid, or upon the floor within thirty hours after the fame fhall be thrown out of the uting-fat, utenfil, ciftern, or other veffel, of four bufhels, and out of every greater or leffer quantity, a proportionable allowance fhall be made in confideration of the difference between the quantity of fuch corn when it is wet and fwoln, and the quantity thereof, when it is converted into dry malt; any thing herein contained to the contrary notwithstanding.

&c.

XXI. And be it further enacted by the authority aforefaid, Malt after duThat it shall and may be lawful to and for any person or per- ties paid may fons, who fhall have actually paid her Majefty's duties by this be exported, act payable for any quantity of malt whatsoever, and to and for any other person or perfons, who fhall buy, or be lawfully entitled to any such quantity of malt from the faid perfon or perfons who actually paid her Majefty's duties for the fame, to export fuch malt for any foreign parts, giving fufficient security before the shipping thereof for exportation, that the particular quantity of malt, which thall be intended to be exported, as aforefaid, or any part thereof, fhall not be relanded, or brought again into any part or parts of Great Britain, which fecurity the customer or collector of the refpective port for fuch exportation,

is

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relanded.

is hereby directed and authorised to take in her Majesty's name,
and to her Majesty's use.

Penalty on
XXII. Provided always, That if after the shipping of any
malt fhipt for fuch malt to be exported, as aforefaid, and the giving or ten-
exportation,
and afterwards dring such fecurity, as aforefaid, in order to obtain the allowance
or drawback herein after mentioned, the malt so shipped to be
exported, shall be relanded in any part of the faid kingdom of
Great Britain, That then, and in every such case, over and
above the penalty of the bend, which fhall be levied and reco-
vered to her Majefty's ufe, all the malt which shall be landed,
and the value thereof, fhall be forfeited, that is to fay, one
moiety thereof to the Queen, and the other moiety thereof to
the perfon or perfons that will feize, inform or fue for the
fame, to be recovered as any other penalties by this act are re-
coverable.

tificate that

the duty is
paid, &c.

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Exporter to XXIII. And be it further enacted by the authority aforefaid,
produce a cer- That if any person or persons who shall export any malt into
foreign parts, fhall produce a certificate or certificates from
the collector or officer who received the duty of fuch malt, that
the duty thereof hath been paid or fecured to be paid, which cer-
tificate the collector or officer is hereby required to give gratis,
proof being made upon oath that the duty of fuch malt hath
been paid or fecured to be paid (which oath the faid collector or
officer is hereby required to adminifter) and also making oath
before the officer or collector of the port, that the malt fo ex-
ported is the fame mentioned in fuch certificate, then the col-
lector or chief officers of the port where fuch malt fhall be ex-
ported, fhall give to the exporter thereof a certificate or deben-
ture, expreffing the true quantity of the malt fo exported or
and on expor- fhipped for exportation; which certificate or debenture being
tation duty to produced to the collector, or other officer appointed to receive
be repaid.
the faid duty, in the county, fhire, ftuartry, or place where fuch
malt was exported, he is hereby required to pay the faid duty of
fix pence per bushel to the perfons or their agents fo exporting
the same; and in cafe the collector or other officers fhall not have
any money in their hands to pay the fame, then the respective
commiffioners appointed for executing this act, are hereby
required to pay the fame out of the duties arifing by the said act;
any thing in this act contained to the contrary notwithstanding.

Debentures for
malt unfatis-
fied, on 24
June 1713.
how to be

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XXIV. And be it enacted, That all debentures for malt exported upon any former act or acts for laying duties upon malt, mum, cyder, and perry, which fhall remain unfatisfied, on the four and twentieth day of June one thousand seven hundred and thirteen, fhall (in cafe the refpective commiffioners or officers of excife shall not have fufficient in their hands of the duties granted by the said former acts to fatisfy the fame) be paid and fatisfied out of the duties arifing by this prefent act.

XXV. And be it further enacted by the authority aforesaid, That where any rent is reserved and payable in malt, or if payable in money, and the fum or quantity of such rent is to be af certained by the price of malt, and is to increase just as much as

the

the price of malt doth increase, it shall and may be lawful, during the continuance of this act, for the tenant of any lands fubject to any such rent, to detain, deduct and abate fo much of every such rent as will amount to the duty by this act charged for every quarter of malt, or the value of it in money, that is fo reserved, and so proportionably for any leffer quantity; and the perfon or perfons, bodies politick or corporate, to whom any fuch rent is reserved, as aforefaid, fhall, upon the receipt of the refidue of any fuch rent, make an allowance of fuch deductions, as aforefaid, and the tenant be discharged, as if fuch payment had been made without any deduction or abatement whatfoever.

• forfeited.

XXVI. Provided always, and be it further enacted by the Malt imauthority aforefaid, That from and after the faid three and ported from twentieth day of June one thousand seven hundred and thirteen, beyond fea during the continuance of this act, no malt fhall be brought or imported into Great Britain from any foreign part or parts beyond the feas, upon pain of forfeiture of the malt fo imported, and alfo the full value thereof, one moiety to the Queen, and the other moiety to fuch perfon or perfons as fhall feize, inform or fue for the fame, by action of debt, bill, plaint or information, wherein no effoin, protection, or wager of law, or any more than one imparlance shall be allowed.

away,

XXVII. And whereas feveral perfons making and dealing in malt, Malt deftroyare fubject to many hazards and inconveniencies, as well by fire as ed by fire or water, be it therefore further enacted by the authority aforefaid, water, or caft That from and after the three and twentieth day of June one, thousand seven hundred and thirteen, and after the duty by this act imposed on malt is paid, or fecured to be paid by the malfter, if any quantity of malt shall unfortunately happen to be destroyed by fire, by the burning of the malthoufe, granary or other place where the fame shall be made or kept, or fhall perith by water, by the cafting away of the barge or veffel in which the said malt shall be transported from any part of this kingdom to another; it shall and may be lawful for the proprietor or pro- on oath that prietors of fuch malt fo perishing, as abovefaid, to make proof the duty was paid, &c. thereof by two credible witneffes upon oath, and of his, her, or their having paid or given fecurity to pay the faid duty, before the juftices of the peace of the county, riding or divifion where fuch accident fhall happen, at the next general quarter-feffions to be held for fuch county, riding, or divifion (who are hereby Officer to reimpowered to give certificates under their hands and feals of pay the duty, fuch lofs) upon producing of which certificate to the officer appointed to collect the faid duty, he shall be obliged to repay or allow to the faid proprietor or proprietors fo much of the said duty as fhall have been by him paid for the quantity of malt proved to have fo perifhed.

&c.

XXVIII. Provided always, That if any barley or other corn An allowance or grain that hath been steeped or wetted in any ciftern, uting- of 10 bushels fat, or other veffel, fhall, during the continuance of this act, floor-gage. be found working or growing upon the floor, before it is put

upon

in 20 on a

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Exporters of malt to receive the bounty

money grant. ed 1 W. & M.

C. 12.

The fame al-
lowance on
exporting
ground malt,
as if whole,
&c.

Gager to leave

upon the kiln, in order to be made into malt, after the said three and twentieth day of June one thousand seven hundred and thirteen, which when dried and made into malt, will not answer fo great a quantity from the floor as from the cistern or fat; it is hereby enacted by the authority aforefaid, That out of every twenty bufhels fo charged upon the floor, there shall be an allowance made to the maker of the said malt, which fhall be gaged and charged upon the floor, after the fame shall have been thrown out of the uting-fat, utenfil, cistern, or other veffel before mentioned, by the space of thirty hours or more, and before the fame fhall be dried, of ten bufhels, and out of every greater or leffer quantity a proportionable allowance fhall be made, in confideration of the difference between the quantity of fuch corn when it is making upon the floor, and the quantity thereof when it is dried and perfectly made into malt; any thing herein contained to the contrary thereof in any wife notwithstanding.

XXIX. And whereas by an act made in the first year of the reign of their late majestics King William and Queen Mary, intituled, An act for encouragement of the exportation of corn, it is thereby enacted, That when malt or barley is at twenty-four Shillings per quarter or under, every merchant that shall put on board any malt, according to or under the limitations or conditions in the faid act expressed, the said merchant shall have and receive from the farmers, commiffioners, or collectors of the duties arifing from the customs, for every quarter of malt or barley fo exported, the fum of two fhillings and fix pence: be it hereby enacted, That the duty of fix pence per bushel by this act impofed upon malt, fhall not be reckoned or valued towards the price of twenty-four fhillings per quarter, by the said recited act limited, but that the exporter of malt shall have and receive the bounty granted by the faid recited act, unless when the price of malt exceeds twenty-four fhillings per quarter, over and above the duty by this act granted.

XXX. Provided always, and be it further enacted and declared by the authority aforefaid, That in cafe any person or perfons whatsoever fhall export any ground malt from any port or place in Great Britain, to any foreign parts, the duties whereof shall have been paid or fecured to be paid according to this act, fuch perfon and perfons fhall have the like drawback or allowance out of the duties on malt by this act granted, as if the said malt had been whole, upon debentures to be obtained, and upon producing certificates, making oath, and doing and performing the other matters and things herein before prescribed and directed, in order to obtain debentures upon exportation of malt for foreign parts; yet nevertheless fuch ground malt fo exported fhall be computed and estimated after the rate of fo many bufhels of malt as the fame did contain before it was ground, and no more.

XXXI. Provided always, and be it further enacted, That a copy of each every gager or other officer, who shall be constituted or apgage with the pointed to put this act in execution, shall be and are hereby re

maker.

quired

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