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bought or made, by the hogfhead, or any greater or leffer meafure, 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 fuch cyder and perry.

fioners of ex

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 faid duties and impofitions by this act granted under the ma or 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 cife, &c. chief commiffioners and governors of the receipt of excife upon beer, ale, and other liquors, for the time being, in Great Britain refpectively; and that all inferior officers, whether they be fubcommiffioners, collectors, fupervisors, gagers, or others, that are or shall be conftituted or appointed for levying, receiving, collecting, or answering of her Majefty's duties of excife upon beer, ale, and other liquors, fhall, within the respective limits or districts, or in the several places or ftations to which they are or shall be appointed, be alfo the fubcommiffioners, collectors, fupervisors, gagers, or other officers refpectively, for the feveral duties by this act granted; nevertheless, under the government and direction of the faid refpective chief commiffioners of excife for the time being, or the major part of them, who have hereby power to difmifs or alter them, or any of them, and to make and conftitute, from time to time, fuch and so many inferior officers, for the faid duties hereby granted, and every or any of them, as to the faid refpective chief commiffioners for the time being, or the major part of them, fhall seem 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 so constituted and appointed, shall at all times in the day- houses, &c. time be permitted, upon their requeft, to enter the houfe, 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 thousand 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 used by any fuch malfter, or maker of malt, for the wetting or terns, & steeping of any barley, or other corn or grain for the making of malt, and to gage, measure, and take an account of the juft quantity of the barley, and other corn or grain which shall be found wetting or steeping in any fuch uting-fat, utenfil, cistern, or other veffel, or fhall have been wetted or steeped in them, or any of them, for the making of malt; and fhall thereof make and make re return 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, commiffionleaving ers, &c.

B 2

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

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 refpectively and if any fuch malfter or other perfon, making malt for fale or private ufe, fhall refuse to permit any fuch gager or officer to enter his houfe, or other place aforementioned, or to measure, 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 shall have been steeped or wetted, and shall be upon any floor or other place, every such malfter or other person shall forfeit and lose for every fuch ofMalfter once a fence the fum of twenty pounds: and that from and after the faid twenty-third day of fune one thousand seven hundred and thirteen, during the continuance of this act, every malster or other perfon making malt, (for fale or not for fale) thall monthly and every month make a true entry at the faid office of excife of all the malt made in fuch month refpectively, on pain to forfeit for every fuch neglect the fum of ten pounds.

month to

make an entry at the ex

cife office,

and to clear

V. And be it further enacted by the authority aforesaid, off the duties That every fuch malfter or other maker of malt, thall, 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.

in three months after.

Penalty on malfters re

fuling to pay,

&c.

Mait to be

er bushel.

VI. And be it further enacted, That every fuch malfter or other person chargeable with the faid duties, who shall neglect or refufe to make fuch payment, as aforefaid, fhall forfeit and lofe for every fuch offence double the fum of the faid duty, whereof the payment thall be so refused or neglected: and that no fuch malíter 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 so 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 aforesaid, be the Winchest- it enacted and declared by the authority aforefaid, That by the bufhel, in this act mentioned, is meant and intended a bufhel according to the fstandard remaining in the custody of the chamberlains of her Majefty's Exchequer, commonly called or known by the name of the Winchefter bufhel; 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 fuch barley, or other corn or grain fhall 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 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 Winchefter bufhel, according to the faid standard.

The dimenfions thereof.

VIII. And

c. 24. to be in force, &c.

VIII. And be it further enacted by the authority aforefaid, Powers, &c. That all and every the powers, authorities, directions, rules, in 12 Car. z. methods, penalties and forfeitures, clauses, matters and things, 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 fervice, 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 excife upon beer, ale, or other liquors, are provided, fettled or established, for raifing, levying, collecting or recovering, adjudging or afcertaining the duties thereby granted, or any of them, (other than in fuch cafes for which other penalties or provifions are made and preicribed by this act) shall be exercised, practifed, applied, used and put in execution, in and for the raifing, 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 purposes, as if all and every the faid powers, authorities, rules, directions, methods, penalties, forfeitures, claufes, 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 refhall be fued 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 Majefty's courts of record at Westminster, or in the court of sesfion, court of jufticiary, or court of Exchequer in Scotland refpectively 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 shall discover, inform, or fue for the fame.

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 perfon or perfons, for any malt made by fuch malfter, or within his malthouse, and fhall also be fubject to all penalties and forfeitures incurred by fuch perfon 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 cafes to levy debts and penalties, and to ufe fuch proceedings against fuch 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 aforefaid, That the faid respective commiffioners of excife

B 3

for

[1713. Compounders for the time being, or the major part of them refpectively, to pay 58. per or fuch perfon or perfons as they, or the major part of them, head, per an- fhall refpectively appoint for that purpofe, and in default of

num,

fuch appointment, then the collector and fupervisor for the diftrict and divifion, within which fuch perfon doth or shall inhabit, fhall and may compound and agree with fuch person or perfons for the faid duties of such 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 fecurity 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 nor to the fur- 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 fearch of any gager or officer of the excife, for or by reafon of his or their making fuch malt, as aforefaid.

vey of the ga

gers.

Penalty on felling malt after compo

fition.

Compounders

to continue

3713.

XII. Provided, That if any fuch perfon, after fuch compofition made, fhall 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 houses or outhouses, or fhall fell any beer, ale, or other liquors made of malt, or hall 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 perfon thall forfeit the fum of five pounds, to be recovered and diftributed, as aforefaid; and after any fuch offence committed, fhall lofe the benefit of his, her, or their compofition, and fhall be liable to the faid duty of fix pence a bushel upon malt, and to the furvey and fearch of the faid officers, as if no fuch compofition had been made; and for every bushel of malt fo fraudulently fold, exchanged, bartered, delivered out, or fraudulently made, every fuch perfon fhall forfeit the sum of twenty fhillings; any thing in this act to the contrary notwithftanding.

XIII. And be it further enacted by the authority aforefaid, That all and every fuch person and perfons, who by virtue, or their compo- in purfuance of any former act for laying duties upon malt, fition, &c. be- mum, cyder and perry, have made or fhall make any compofore 24 June fition 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 Majesty,

or liable to

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 truft for him, her, or them, fhall be poffeffed of, on the faid 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 pursuance of the faid former acts, or any of them, and who fhall make default in continuing fuch their compofition, as aforefaid, fhall on or before the tenth day of July one thoufand seven hundred and thirteen, make true and particular entries of all fuch malt as they, or any of them, or any other person or persons 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 refpectively 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, fhe, 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 lofe double the value of the faid malt; and that the houses, out-houfes, and other places belonging to fuch 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.

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 vellel, &c. 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 hall happen, fhall 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 fame shall be tranfported, as aforefaid, and an allowance to be made in refpect 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 faid 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 fhall be obliged to repay or allow to the faid repay the duproprietor or proprietors, out of the duty paid for the faid malt, ty, &c. fo much money as the fum certified by the faid justices thall amount unto, or in default thereof, that the proprietor or proprietors of the faid malt shall and may deduct the allowance fo

B 4

certified

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