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certified out of the next or any other subsequent monies becoming due from such proprietor or proprietors by virtue of this present act.

XV. Provided always, and it is hereby enacted by the auNotice to be left with the thority aforesaid, That where any such loss or damage shall collector three happen, as aforesaid, the person or persons who shall sustain days before the fame, shall, three days at least before the next quarter-fefquarter-1ef- fions, give or leave notice in writing thereof with the collectors fons.

of excise of the district or collection where such loss or damage shall happen, and of his and their intention of applying at the next general quarter-sessions of the peace for an allowance in

respect of such damage or loss. No malfter XVI. And whereas many malflers and makers of malt, in order to to mix corn

the defrauding her Majesty of the duty, and preventing the officers of one wetting from taking and keeping a true account of the corn of grain by them another wet- pleeping and steeped, and making into malt, do in the absence of the ting, on for- officers remove part of their corn or grain out of the cistern or wetting, feiture of ss. far, and mix the same with corn or grain of a former wetting, and per buihel.

supply the place of the corn or grain so removed with fresh corn or grain, and do alto mix their several couches and floors, in such manner that the officers for the said duties cannot distinguish one wetting from another; for remedy whereof, be it further enacted by the authority aforesaid, That during the continuance of the duties hereby granted, no malster or maker of malt, other than compounders for the said duties, lhall, during the continuance of the said 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 steeping, or any part thereof, before the same is put on the kiln for drying, on pain of forfeiture of the sum of five shillings for every buthel of corn so

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 excise, for the time being, By the buihel. or that shall be deputed to put this present act into execution,

shall, during the continuance of the duties hereby charged, measure such corn and grain making into malt by the gage only, and not by the bulhel; any thing herein before contained, or in any foriner act or acts, relating to the duties hereby granted,

to the contrary in any wife notwithstanding. Penalty on XVIII, And whereas in making of mali, practised before the maltters pres. granting the said duties, the barley, or other corn or grain, during gether in the its steeping in the cistern or uting-fat, did usually rise and well jo cistern, &c. considerably, that it was thought reasonable, upin granting the faid 25. 6d. per

duties, in all charges to be made by the officers from the cistern, or buihel.

couch, 10 allow to the malsters, upon payment of the duty, four hujbels in every twenty bufnels, and to proportionably upon every greater or lefser quantity, in confideration of such rise or swelling of the corn, which allowances have been and are made accordingly, and whereas many malsters or makers of malt for sale, by pressing, treadinz, ramming, or other methods, do nozu noi only make their corn lye

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so close in the cistern or uting-fat, and also in the couch, that the rise or swelling, as aforesaid, 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 aforesaid, though the reason of making the fame is taken away; be it therefore further enacted, That if any malster or maker of malt for sale, during the continuance of the duties on malt by this act granted, shall tread, ram, or otherwise force together in the cistern, utingfat, or couch, any corn steeping or steeped, in order to the making into malt, every such malfter or maker of malt for sale, shall for every such offence, forfeit and lose the sum of two shillings and fix pence for every bushel of corn steeping or steeped, that shall be so pressed, trodden, rammed, or forced ; any thing herein or in any former act or acts contained to the contrary in any wise notwithstanding.

XIX. Provided always, and be it enacted by the authority All prosecuaforesaid, That no person or persons thall be lued or charged within five with the duties hereby granted, unless fome action, informa

years. tion, or fuit be commenced for the same, within five years after the fame shall become due.

XX. And in regard the quantity of barley, or other corn or grain, taken by the gage in any cifern, uting-fat, or other vessel, or utensil, wherein such barley, or other corn or grain fall be found wetting or Peeping, or which hall 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 so many bufbels of malt : It is hereby further enacted by Allowance for the authority aforesaid, That out of every twenty bushels so malt charged charged by the gager, there shall be an allowance made to the in the utingmaker of such malt so charged in the uting-fat, cistern, or other fat, &c. vessel, wherein the same shall be found wetting or steeping, as aforesaid, or upon the floor within thirty hours after the same shall be thrown out of the uting-fat, utensil, cistern, or other veffel, of four bushels, and out of every greater or lesser quantity, a proportionable allowance shall be made in confideration of the difference between the quantity of such corn when it is wet and swoln, and the quantity thereof, when it is converted into dry malt; any thing herein contained to the contrary notwithstanding

XXI. And be it further enacted by the authority aforesaid, Malt after du, That it shall and may be lawful to and for any person or per- ties paid may sons, who shall have actually paid her Majesty's duties by this be exported,

&c. act payable for any quantity of malt whatsoever, and to and for any other person or persons, who shall buy, or be lawfully entitled to any such quantity of malt from the said person or perfons who actually paid her Majesty's duties for the same, to export such malt for any foreign parts, giving sufficient security before the shipping thereof for exportation, that the particular guantity of malt, which shall be intended to be exported, as aforesaid, or any part thereof, shall not be relanded, or brought again into any part or parts of Great Britain, which security the customer or collector of the respective port for such exportation,

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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 thipt for such malt to be exported, as aforesaid, and the giving or tenand afterwards dring such security, as aforesaid, in order to obtain the allowance relanded. or drawback herein after mentioned, the malt so thipped to be

exported, shall be relanded in any part of the said kingdom of Great Britain, That then, and in every such case, over and above the penalty of the bond, which shall be levied and recovered to her Majesty's use, all the malt which shall be landed, and the value thereof, shall be forfeited, that is to say, one moiety thereof to the Queen, and the other moiety thereof to the person or persons that will seize, inform or sue' for the fame, to be recovered as any other penalties by this act are re

coverable. Exporter to XXIII. And be it further enacted by the authority aforesaid, produce a cer. That if any person or persons who shall export any malt into tificate that the duty is

foreign parts, shall produce a certificate or certificates from paid, &c. the collector or officer who received the duty of such malt, that

the duty thereof hath been paid or secured 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 such malt hath
been paid or secured to be paid (which oath the said collector or
officer is hereby required to adminifter) and also making oath
before the officer or collector of the port, that the malt so ex-
ported is the same mentioned in such certificate, then the col-
lector or chief officers of the port where such malt shall be ex-
ported, shall give to the exporter thereof a certificate or deben-

ture, expressing the true quantity of the malt fo exported or
and on expor- shipped for exportation ; which certificate or debentüre being
tation duty to
be repaid.

produced to the collector, or other officer appointed to receive the faid duty, in the county, fire, stuartry, or place where such malt was exported, he is hereby required to pay the faid duty of fix pence per bushel to the persons or their agents fo exporting the same; and in case the collector or other officers shall not have any money in their hands to pay the same, then the respective commissioners appointed for executing this act, are hereby required to pay the same out of the duties arising by the faid act;

any thing in this act contained to the contrary notwithstanding. Debentures for XXIV. And be it enacted, That all debentures for malt exmalt unsatis fied, on 24

ported upon any former act or acts for laying duties upon malt, June 1713.

mum, cyder, and perry, which shall remain unsatisfied, on the how to be four and twentieth day of June one thousand feven hundred and paid. thirteen, shall (in case the respective commissioners or officers of

excise shall not have sufficient in their hands of the duties
granted by the said former acts to satisfy the fame) be paid and

fatisfied out of the duties arising by this present act. Rent payable

XXV. And be it further enacted by the authority aforesaid, in malt, tenant That where any rent is reserved and payable in malt, or if pay to deduct 4s. able in money, and the fum or quantity of such rent is to be asper quarter, certained by the price of malt, and is to increase just as much as &c.

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 subject to any such rent, to detain, deduct and abate so 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 so reserved, and so proportionably for any lesser quantity; and the person or persons, bodies politick or corporate, to whom any such rent is reserved, as aforesaid, shall, upon the receipt of the refidue of any such rent, make an allowance of such deductions, as aforesaid, and the tenant be discharged, as if such payment bad been made without any deduction or abatement whatfoever.

XXVI. Provided always, and be it further enacted by the Malt imauthority aforesaid, That from and after the said three and ported from twentieth day of June one thousand seven hundred and thirteen,

beyond fea

forfeited. during the continuance of this act, no malt shall be brought or imported into Great Britain from any foreign part or parts beyond the seas, upon pain of forfeiture of the malt so imported, and also the full value thereof, one moiety to the Queen, and the other moiety to such person or persons as shall seize, inform or sue for the same, 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.

XXVII. And whereas several persons making and dealing in malt, Malt destroyare subject to many hazards and inconveniencies, as well by fire as ed by fire or water, be it therefore further enacted by the authority aforesaid,

water, or caft

away, 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 secured to be paid by the malster, if any quantity of malt shall unfortunately happen to be destroyed by fire, by the burning of the malthouse, granary or other place where the same shall be made or kept, or shall perish by water, by the casting away of the barge or vessel 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 such malt fo perishing, as abovesaid, to make proof

the duty was

paid, &c. thereof by two credible witnesses upon oath, and of his, her, or their having paid or given security to pay the said duty, before the justices of the peace of the county, riding or division where fuch accident shall happen, at the next general quarter-fessions to be held for such county, riding, or division (who are hereby Officer to reimpowered to give certificates under their hands and seals of

&c. such loss) upon producing of which certificate to the officer appointed to collect the said duty, he shall be obliged to repay or allow to the said proprietor or proprietors so much of the said duty as shall have been by him paid for the quantity of malt proved to have so perished.

XXVIII. Provided always, That if any barley or other corn An allowance or grain that hath been steeped or wetted in any cistern, uting- of 10 bushels fat, or other vessel, shall, during the continuance of this act,

floor-gage. be found working or growing upon the floor, before it is put

upon

C. 12.

upon the kiln, in order to be made into malt, after the faid three and twentieth day of June one thousand seven hundred and thirteen, which when dried and made into malt, will not answer so great a quantity from the floor as from the cistern or fat; it is hereby enacted by the authority aforesaid, That out of every twenty bushels so charged upon the floor, there shall be an allowance made to the maker of the said malt, which thall be gaged and charged upon the floor, after the same shall have been thrown out of the uting-fat, utensil, cistern, or other vefsel before mentioned, by the space of thirty hours or more, and before the same shall be dried, of ten bushels, and out of every greater or lesser quantity a proportionable allowance shall be made, in consideration of the difference between the quantity of such 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 wise not

withstanding Exporters of XXIX. And whereas by an act made in the first year of the reign malt to receive of their late majeslies King William and Queen Mary, intituled, An money grant. act for encouragement of the exportation of corn, it is thereby cd , W. & M. enacted, That when malt or barley is at twenty-four fillings per

quarter or under, every merchant that shall put on board any malt, according to or under the limitations or conditions in the said act expressed, the said merchant shall have and receive from the farmers, commissioners, or collectors of the duties arising from the customs, for every quarter of malt or barley so exported, the sum of two shillings and fix pence : be it hereby enacted, That the duty of fix pence per bushel by this act imposed upon malt, shall not be reckoned or valued towards the price of twenty-four shillings per quarter, by the said recited act limited, but that the exporter of malt shall have and receive the bounty granted by the said recited act, unless when the price of malt exceeds twenty-four shillings per

quarter, over and above the duty by this act granted. The same al. XXX. Provided always, and be it further enacted and delowance on clared by the authority aforesaid, That in case any person or exporting persons whatsoever shall export any ground malt from any port ground malt, as if whole,

or place in Great Britain, to any foreign parts, the duties &c.

whereof shall have been paid or secured to be paid according to this act, such person and persons shall 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 such ground malt so exported shall be computed and estimated after the rate of so many bushels of malt as the same did contain before was ground,

and no more. Gager to leave 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

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