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and perry

cile, &c.

bought or made, by the hogshead, or any greater or lesser measure, shall, 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

III. And for the better ascertaining, charging, levying and collecting of all the said several and respective duties hereby granted, be it further enacted by the authority aforesaid, That Duties to be all and every the said duties and impositions by this act granted under the maor imposed, as well upon malt, as upon mum, cyder and perry, nagement of shall, from time to time, during the continuance of this act, be the

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sioners of ex within the receipt, management and government of the several chief commissioners and governors of the receipt of excise upon beer, ale, and other liquors, for the time being, in Great Britain respectively; and that all inferior officers, whether they be subcommissioners, collectors, supervisors, gagers, or others, that are or shall be constituted or appointed for levying, receiving, collecting, or answering of her Majesty's duties of excise upon beer, ale, and other liquors, shall, within the respective limits or districts, or in the several places or stations to which they are or shall be appointed, be also the subcommissioners, collectors, supervisors, gagers, or other officers respectively, for the several duties by this act granted ; nevertheless, under the government and direction of the faid respective chief commillioners of excise 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 constitute, from time to time, such and so many inferior officers, for the said duties hereby granted, and every or any of them, as to the said respective chief commissioners for the time being, or the major part of them, shall, seem meet.

IV. And be it further enacted by the authority aforesaid, officers may That all and every the said gagers and officers which are or shall enter maltbé so constituted and appointed, shall at all times in the day, houses, &c. time be permitted, upon their request, to enter the house, malthouse, and all other places whatsoever, belonging to or used by any person or persons whatsoever, who at any time or times, from and after the said twenty-third day of June one thousand seven hundred and thirteen, and before the said twenty-fourth day of June one thousand seven hundred and fourteen, shall make any malt (either for sale or not for sale) and to gage all cisterns, uting-fats, utensils, and other vessels and gage cila used by any such malster, 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 just quantity of the barley, and other corn or grain which shall be found wetting or steeping in any such uting-fat, utensil, cistern, or other vessel, or shall have been wetted or steeped in them, or any of them, for the making of malt; and shall thereof make and make rereturn or report in writing to the faid commissioners, or such port to the other person or persons as they shall appoint to receive the same, commission

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leaving ers, &c.

permit of

leaving a true copy of such report in writing under his hand with such malster or maker of malt; and such report or return of the said gagers shall be a charge upon such malsters or makers of malt

respectively : and if any such malster or other perPenalty on

son, making malt for sale or private use, shall refuse to permit mallters, &c.

any such gager or officer to enter bis house, or other place aforeretuling to

mentioned, or to measure, compute and take an account of all ficer, 2ol.

his malt, and to gage all and every such uting-fats, utensils, cisterns, and other veifels, and to gage and take an account of his barley, or other corn or grain in any such cistern, utingfat, utensil 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 such ofMalster once a fence the sum of twenty pounds : and that from and after the month to said twenty-third day of fune one thousand seven hundred and make an en- thirteen, during the continuance of this act, every maliter or try at the excile office,

other person making malt, (for sale or not for sale) thall monthly and every month make a true entry at the said office of excise of all the malt made in such month respectively, on pain to for

feit for every such neglect the sum of ten pounds. and to clear

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

three months after he shall make or ought to have made such months after.

entry, as aforesaid, pay and clear off all the said duties which

shall be due from him or them respectively. Penalty on VI. And be it further enacted, That every such malster or nialsters re- other person chargeable with the said duties, who shall neglect fuling to pay, or refuse to make such payment, as aforesaid, shall forfeit and &c.

lose for every such offence double the sum of the said duty, whereof the payment thall be so refused or neglected : and that no such malíter or other person, after such default made, shall sell, deliver or carry out any malt, until he hath paid and cleared off his duty, as aforesaid, on pain to forfeit double the

value of such mali so delivered and carried out. Mait to be VII. And for the avoiding all disputes touching the returns meafured by made or to be made by the gagers of any malt, as aforesaid, be the Winchest- it enacted and declared by the authority aforesaid, That by the er bushel.

bushel, in this act mentioned, is meant and intended a bushel according to the standard remaining in the custody of the chamberlains of her Majesty'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 such bushel

, in any cistern, uting-fat, utenll, or other vessel, wherein such barley, or other corn or grain shall be found wetting or steeping, or which shall be found to have been

wetted or steeped for the making of malt, shall be charged and The dimen- returned by the gager as so many bushels of malt: and that fions thereof. every round bushel with a plain and even bottom, being made

eighteen inches and a half wide throughout, and eight inches deep, shall be esteemed a legal Winchester bushel, according to the said standard.

VIII. And

VIII. And be it further enacted by the authority aforesaid, Powers, &c, That all and every the powers, authorities, directions, rules, in 12 Car. 2. methods, penalties and forfeitures, clauses, matters and things, force, &c.

C. 24. to be in which in and by an act made in the twelfth year of King Charles the Second, intituled, An alt for taking away the court of wards and liveries, and tenures in capite, and by knight service, and purveyance, and for settling a revenue upon his Majesty in lieu thereof, or by any other law now in force, relating to her Majesty's revenue of excise upon beer, ale, or other liquors, are provided, settled or establiłhed, for raising, levying, collecting or recovering, adjudging or ascertaining the duties thereby granted, or any of them, (other than in such cases for which other penalties or provisions are made and preicribed by this act) shall be exercised, practised, applied, used and put in execution, in and for the raising, levying, collecting, recovering and paying as well the said duties upon malt, as the said several 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 said 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 aforesaid, Fines, &e. That all fines, penalties and forfeitures by this act imposed, how to be refhall be sued for, levied and recovered or mitigated, by such covered. ways, means and methods, as any fine, penalty or forfeiture is or may be recovered or mitigated by any law or laws of excise, 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 selfion, court of justiciary, or court of Exchequer in Scotland refpectively: and that one moiety of every such fine, penalty and forfeiture, shall be to her Majesty, or her heirs and successors, and the other moiety to him or them that shall discover, inform, or fue for the same.

X. And be it further enacted by the authority aforesaid, That Malt fubject all malt in the custody of any maker of malt, shall be liable and to the duties

in arrear. subject to, and are hereby made chargeable with all and singular the debts and duties of malt in arrear and owing by any person or persons, for any malt made by such malfter, or within his malthouse, and shall also be subject to all penalties and forfeitures incurred by such person or persons so using such malthouse for any offence against the laws relating to the duties on malt; and that it shall be lawful in all cases to levy debts and penalties, and to use such proceedings against such malt, as it may be lawful to do in case the debtor or offender were the true and real owner of the same malt.

XI. And whereas many of her Majesty's subjeels do make malt, not to sell or make any profit thereof, but to be consumed in their own private families only; For the bettter accommodation of such persons, it is hereby further enacted and provided by the authority aforesaid, That the said respective commissioners of excise B 3

for

Compounders for the time being, or the major part of them respectively, to pay

ss. per or such person or persons as they, or the major part of them, head, per an- Thall respectively appoint for that purpose, and in default of

such appointment, then the collector and supervisor for the district and division, within which such person doth or shall inhabit, shall and may compound and agree with such person or persons for the said duties of such malt, which shall 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 shillings per annum for every head, which at any time or times, during the continuance of such compofition, shall be of the family of such person or persons respectively, and to receive such composition-money, or to take se

curity for the payment thereof quarterly; and that the houses, and not liable out-houses, malthouses, or other places of such particular perto the duty, fons making such composition and agreement, and paying such nor to the survey of the ga

composition in money, or giving such security, and duly comgers.

plying with their payments thereupon, shall not be liable to the said duty of six pence per bushel upon malt, or to the survey or search of any gager or officer of the excise, for or by reason of his

or their making such malt, as aforesaid. Penalty on

XII. Provided, That if any such person, after such composelling malt sition made, shall sell, exchange, barter, or deliver out any malt after compo- to any other person or persons, or shall permit any other perfition.

son or persons, to make any malt in his, her, or their houses or outhouses, or shall sell any beer, ale, or other liquors made of malt, or shall have more persons of their families than they Thail so compound for, without giving notice of them to the next office of excise, at or before the next quarter-day, and paying or securing the like compositions for them, then every such person thall forfeit the sum of five pounds, to be recovered and distributed, as aforesaid ; and after any such offence committed, shall lose the benefit of his, her, or their compofition, and shall be liable to the said duty of six pence a bushel upon malt, and to the survey and search of the faid officers, as if no such composition had been made ; and for every bushel of malt so fraudulently sold, exchanged, bartered, delivered out, or fraudulently made, every such person shall forfeit the sum of

twenty fhillings; any thing in this act to the contrary notwithCompounders

XIII. And be it further enacted by the authority aforesaid, to continue That all and every such person and persons, who by virtue, or their compo- in pursuance of any former act for laying duties upon malt, sition, &c. before 24 June

mum, cyder and perry, have made or shall make any compo

sition still in being, for the duties of their malt, shall on or be3713

fore the four and twentieth day of June one thousand seven hundred and thirteen, continue such their composition for the duties hereby granted, and pay the composition money, or give

bond for the same, according to the purport, true intent, and or liable to meaning of this present act, or in default thereof shall be, and the duty, &c. are hereby charged and made liable to pay unto her Majesty,

standing.

her heirs and fucceffors, the sum of six pence for every bushel of malt which he, the, or they, or any other person or persons in trust for him, her, or them, thall be possessed of, on the said four and twentieth day of June one thousand seven hundred and thirteen; and that all and every such person and persons who have, or hath, or shall make such composition for their faid duties on malt, in pursuance of the said former acts, or any of them, and who shall make default in continuing such their composition, as aforesaid, shall on or before the tenth day of

fuly one thousand seven hundred and thirteen, make true and particular entries of all such malt as they, or any of them, or any other person or persons in trust for them, or any of them, thall be poffeffed of, or have in his, or their custody or poffeffion, at the office of excise within the limits of which they fhall respectively inhabit, upon pain to forfeit the sum of fifty pounds and the malt, of which no such entry shall be made; and within fix days after he, the, or they shall have made, or ought to have made fuch entry, as aforefaid, shall pay down the duties hereby charged upon the same, or in default'thereof shall forfeit and lose double the value of the said malt; and that the houses, out-houses, and other places belonging to such compounders, who shall make default in continuing fuch their compofitions, as aforesaid, shall be and are hereby made liable to the search and view of the officers for the said duties, in the fame manner, and under the same penalties for refusal, as other persons making malt for sale are liable.

XIV. And be it further enacted by the authority aforesaid, Malt damaged That from and after the said three and twentieth day of June by the casting 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 quan

tity of malt ihall unfortunately happen to be damaged by the casting away or finking of the barge or velfel in which the said malt shall be transported from one

part of this kingdom to another within the same, That the justices of the peace of the county, riding, or division, where such accident shall bappen, Ihall at the next general quarter-fessions to be held for such Justices to dea county, riding, or divifion, upon proof of such damage, and termine the of

ent of the duty, as aforesaid, determine and settle the damage, &c. quantity of the damage done to such malt by the casting away or finking of the barge or vefsel in which the fame shall

be tranfported, as aforesaid, and an allowance to be made in respect thereof, and to give a certificate under their hands and feals of the sum allowed, which allowance shall bear the same proportion to the whole duty, as the said damage shall appear to bear to the value of the said malt before it was so damaged ; upon producing of which certificate to the officer appointed to collect and officer to the said duty, he shall be obliged to repay or allow to the said repay the duproprietor or proprietors, out of the duty paid for the said malt, ty, &c. so much money as the sum certified by the said justices thall amount unto, or in default thereof, that the proprietor or proprietors of the said malt shall and may deduct the allowance fo

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certified

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