vided by recited Act, except as to Mashing Permits. Proviso, that Persons other than Distillers may make Entry of Premises for making Malt to be consumed only in the Distil lation of Spirits from Malt only. In Cases of Loss or Damage or Water, the of Malt by Fire Justices at Proof thereof, and that the Duties have been paid thereon, shall grant a Certificate of such Corn or Grain in Scotland and Ireland, save and except as to Mashing Permits, which, from the Day and Year above mentioned. shall be no longer required, and shall be subject to all other the Regulations and Provisions contained or referred to in the said last-recited Act as to Malt used by Distillers or Makers of Low Wines or Spirits for the Distillation of Spirits from Malt only, in Scotland or Ireland, and as to the Payment of such Allowance, except so far as is altered by or shall be inconsistent with the Regulations of his Act. LXXV. Provided always, and be it enacted, That it shall and may be lawful for any Person in the United Kingdom, other than such Distiller or Maker of Low Wines or Spirits, to make Entry, as a Maltster or Maker of Malt, of Premises for the Purpose of making Malt to be used and consumed only by Distillers or Makers of Low Wines or Spirits in Scotland or Ireland, in distilling Low Wines or Spirits made from Malt only, under and subject to the same Rules, Regulations, and Provisions to which such Distillers of Low Wines or Spirits themselves, making Entry as and for the Purpose aforesaid, are subjected; and it shall and may be lawful for any such Distiller or Maker of Low Wines or Spirits to obtain and use such Malt in distilling Low Wines or Spirits made from Malt only, and to claim and be entitled to and have the Allowance aforesaid in respect of such Spirits; any thing hereinbefore contained to the contrary thereof notwithstanding: Provided always, that it shall not be lawful for any Person making Entry, as a Maltster or Maker of Malt, of Premises for the Purdose of making Malt to be used and consumed only as aforesaid, to make or sell Malt for any other Use or Purpose at or from the Premises of which he or she shall have made such Entry as aforesaid. LXXVI. And be it further enacted, That if any Malt shall be destroyed or damaged by Fire, or shall perish or be damaged by the casting away of or by any inevitable Accident happening to any Barge or Vessel in which such Malt shall be transporting or shall have been transported from any Part of the United Kingdom to any other Part thereof, or on which such Malt shall have been put on board for that Purpose, it shall be lawful for the of Excise, upon Proprietor or Proprietors of such Malt to make Proof of such Accident, and of the Cause thereof, on the Oath or Oaths of One or more credible Witness or Witnesses, and of the Duty upon such Malt having been duly charged and paid by the Maltster or Maker thereof, before the Justices of the Peace, at Quarter Sessions, for the County, Shire, Division, City, Town, or Place where such Malt shall have been made, or at or next adjoining to the Place where such Accident shall have taken place or shall have been first discovered, or where the Vessel on which such Malt shall have been loaded or put on board, or before the Commissioners of Excise, or any Three of them, who are hereby respectively authorized and required to examine any Witness or Witnesses thereupon, upon Oath (which Oath they are hereby respectively authorized to administer), and upon Proof being made before them by such Witness or Witnesses, or by legal Documents, that such Malt had been entirely lost or totally destroyed as aforesaid, and that the Duties thereupon had been duly Loss or the Duties shall charged charged and paid, to grant a Certificate thereof, and of the Amount of such Duties, under their respective Hands; upon the Production of which Certificate to the Collector of Excise of the Collection in which such Duties shall have been charged, such Collector shall and he is hereby authorized and required to pay or allow to the Proprietor or Proprietors of such Malt, out of the Money arising from any Duties of Excise upon Malt in his Hands, so much Money as the Sum specified in such Certificate as aforesaid for such Duties shall amount to; or upon Proof being made as aforesaid, that the Malt, though not entirely lost or totally destroyed, had been damaged as aforesaid, and that the Duties thereupon had been duly charged and paid, it shall be lawful for such Justices or Commissioners, and they are hereby respectively authorized to adjudge and determine the Quantum of such Damage, and to grant a Certificate of the Sum to be repaid or allowed for or in respect of such Damage (such Repayment or Allowance bearing the same Proportion orly to the whole Duty charged and paid upon such Malt so damaged as the Damage thereof shall bear to the Value of such Malt before it was damaged); and upon the Production of such Certificate as last aforesaid to the Collector of Excise of the Collection in which such Duties shall have been charged, such Collector of Excise shall and he is hereby authorized and required to repay or allow to the Proprietor or Proprietors of such Malt so damaged, out of the Money arising from any Duties of Excise upon Malt in his Hands, so much Money as the Sum specified in such Certificate as last aforesaid to be repaid or allowed, shall amount unto. No Person en titled to such Relief unless dent within Application for within a Month LXXVII. Provided always, and be it enacted, That no Person or Persons shall be entitled to any Relief in such Case as aforesaid, unless a Notice in Writing, describing the Nature, Cause, Notice be given and Extent of such Accident as aforesaid, shall be delivered to of the Accithe Commissioners of Excise, or to the Supervisor of Excise of the District in which such Loss shall have taken place or shall have been first discovered, within Three Days next after the same shall have taken place or been so discovered; or unless the Person or Persons by whom such Loss shall have been sustained, or the Agent of such Person or Persons, shall give or leave previous Notice in Writing of his, her, or their Intention to apply for such thereto, and Relief, with the Collector or Supervisor of Excise of the Collec- after the Accition or District where the Quarter Sessions are to be held at dent, &c. which he, she, or they there intend to apply for such Relief, or to the Solicitor of Excise for the summary Jurisdiction of the Commissioners of Excise in London, where such Application shall be intended to be made to such Commissioners, Fourteen Days at the least before the Beginning of such Quarter Sessions, or before such Application to such Commissioners; and unless such Person or Persons shall apply for such Relief within One Month after such Accident shall have taken place or have been first discovered, or at the next General Quarter Sessions of such Justices which shall take place after the Expiration of such Month; any thing in this Act or in any other Act or Acts to the contrary thereof notwithstanding. LXXVIII. Provided also, and be it enacted, That after such Decision of Justices of the Peace or Commissioners of Excise shall have once Justices, &c. Y 3 to be final. examined All Malt, subject to Ar- Forfeitures. Former Regulations which with this Act declared to be repealed. examined and ascertained such Loss or Damage, their Decision thereon shall be final. LXXIX. And in order to secure the Duties of Excise on Malt from time to time due and owing from any Maltster or Maker of Malt on whom such Duties shall have been charged, or by whom they have become payable, and for the Enforcement of all Penalties incurred by any Maltster or Maker of Malt for any Offences committed against this Act or any other Act or Acts relating to the Revenue of Excise on Malt, be it enacted, That all Malt and Corn or Grain, and all Vessels and Utensils for the making or keeping of Malt, in the Custody or Possession of such Maltster or Maker of Malt, or in the Custody or Possession of any other Person or Persons to the Use of or in Trust for such Maltster or Maker of Malt, shall be and remain subject and liable to, and the same are hereby made chargeable with, all the Duties of Excise on Malt which during the Time of any such Custody or Possession shall have been charged or shall become chargeable upon, or be in arrear or owing from or by such Maltster or Maker of Malt, for or in respect of any Malt by him or her made during such Time as aforesaid, and shall also be and remain subject and liable to all Penalties and Forfeitures which during any such Custody or Possession shall have been incurred by such Maltster or Maker of Malt, for any Offences by such Maltster or Maker of Malt committed against this Act or any other Act or Acts relating to the Revenue of Excise; and all such Malt and Corn or Grain, and all such Vessels and Utensils as aforesaid, shall be and remain subject and liable to all such Duties, Penalties, and Forfeitures, into whose Hands soever the same shall afterwards come, or by what Conveyance or Title whatsoever the same shall be claimed; and it shall be lawful in all such Cases to levy thereupon such Duties, Penalties, and Forfeitures, and to use such Proceedings for the Recovery or Enforcement of such Duties, Penalties, and Forfeitures respectively, as may lawfully be done in Cases where the Debtors or Offenders are the true and lawful Owners of such Goods, Utensils, or Vessels. LXXX. And be it further enacted, That all Laws, Powers, Authorities, Rules, Regulations, Restrictions, Exceptions, Proare inconsistent visions, Clauses, Matters, and Things, provided for or contained in any Act or Acts in force at or immediately before the Commencement of this Act, relating to the Revenue of Excise on Malt made in any Part of the United Kingdom of Great Britain and Ireland, or relating to Permits for the Removal of Malt, or to any Matter or Thing expressly provided for by this Act, which is or are repugnant to or inconsistent with the several Matters, Clauses, Provisions, and Regulations of this Act, or any of them, shall be and the same are hereby respectively, from the said Tenth Day of October One thousand eight hundred and twentyseven, repealed, and shall after that Day be no longer put in force or observed in any Part of the United Kingdom, save and except as to the Recovery of any Penalty or Forfeiture before that Day incurred under or by virtue of any Act or Acts or any Part Parts of any Act or Acts by this Act repcaled as aforesaid. LXXXI. And feitures to be LXXXI. And be it further enacted, That all Fines, Penalties, Fines, Penaland Forfeitures imposed by this Act shall be sued for, recovered, ties, and Forlevied, mitigated, and distributed (except where other Provisions recovered, mitiare by this Act specially made in such Behalf) by such Ways, gated, and disMeans, Methods, and in such Manner, in Great Britain and tributed as by Ireland respectively, as any Fine, Penalty, or Forfeiture imposed former Laws. by any Act or Acts relating to the Revenue of Excise in Great Britain and Ireland respectively, may be sued for, recovered, levied, mitigated, and distributed. LXXXII. And be it further enacted, That this Act shall extend Act to extend and be deemed and construed to extend to the whole of the to the United Kingdom. United Kingdom of Great Britain and Ireland, except as to the several Rules, Regulations, and Provisions specially provided for Exceptions. by this Act in respect of Brewers of Beer for Sale in Ireland, which shall extend to Ireland only, and the Conditions upon which the Allowances upon Spirits distilled from Malt only in Scotland and Ireland are from henceforth to be granted, and which shall extend to Scotland and Ireland only; and this Act shall commence and Commencetake Effect from and immediately after the Tenth Day of October ment of Act. One thousand eight hundred and twenty-seven. LXXXIII. And be it further enacted, That this Act, or any of the Provisions thereof, may be amended, altered, or repealed in this present Session of Parliament. CA P. LIII. An Act to consolidate and amend the Laws relating to the Collection and Management of the Revenue of Excise throughout Great Britain and Ireland. [2d July 1827.] E WH Act may be altered this Session. HEREAS by an Act passed in the Fourth Year of the 4 G. 4. c. 23. 'lidate the several Boards of Customs, and also the several Boards ، ، of Excise, of Great Britain and Ireland, His Majesty was empowered to appoint Commissioners of Excise for the Collection ' and Management of the whole of the Revenue of Excise arising in and throughout the whole of the United Kingdom of Great 'Britain and Ireland: and Whereas the Laws relating to His Majesty's Revenue of Excise have become very numerous and complicated, and it would greatly tend to the Public Benefit to 'consolidate and amend the same, and for that Purpose to collect ' into One Act the several Powers, Authorities, Regulations, and 'Provisions thereof, which apply or relate generally to the Col'lection and Management of the said Revenue;' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That it shall be lawful for His Majesty, Authorizing His Heirs and Successors, from time to time to appoint, under the the Appoint Great Seal of the United Kingdom, any Number of Persons not exceeding Thirteen to be Commissioners of Excise for the Col- Excise for the lection and Management of the whole of the Revenue of Excise United Kingarising in and throughout the whole of the United Kingdom of dom, and AsGreat Britain and Ireland, and the Islands and Territories there- sistant Com ment of Commissioners of missioners for Scotland and Ireland. Four Commissioners shall constitute a Board of Excise. Their Power unto respectively belonging, and also to appoint any Number of Persons not exceeding Four to be Assistant Commissioners of Excise, to sit and act in manner hereinafter mentioned, in and for Scotland and Ireland; and that each of such Commissioners and Assistant Commissioners, when so appointed, shall have and hold his respective Office during His Majesty's Pleasure. II. And be it further enacted, That any Four or more of the Commissioners of Excise shall constitute a Board of Commissioners of Excise for the United Kingdom, for the Collection and Management of the whole of the Revenue of Excise arising in and throughout the whole of the United Kingdom of Great Britain and Ireland, and the Islands and Territories thereunto respectively belonging, and of all the Duties imposed or to be imposed by any Act or Acts of Parliament which have been or are or shall be made payable to His Majesty, His Heirs and Successors, as Duties of Excise, or Duties under the Collection and Management of the Commissioners of Excise, and of all Arrears of any of such Duties, and of all Penalties and Forfeitures arising or which shall have arisen, or shall arise or accrue, or remain or become due to His Majesty, His Heirs and Successors, within the said United King-. dom of Great Britain and Ireland, and the Islands and Territories thereunto respectively belonging, under any Law or Laws touching or relating to the said Revenues; and that every such Board and Authority. shall have full Power and Authority to order and direct, and to do and permit to be done, throughout the United Kingdom, or in any Part thereof, all Acts, Matters, and Things which shall by this Act, or by any other Act or Acts of Parliament, be required to be made or done by the Commissioners of Excise, or which shall relate to or in anywise concern the Revenue under their Collection and Management; and that all Rules, Orders, Acts, Matters, and Things relating to or concerning the said Revenue, which shall have been or shall be made or done by any such Board, shall be good, valid, and effectual in Law, to all Intents and Purposes whatsoever, as if made or done by all the Commissioners of Excise: Provided always, that every such Board, and the Commissioners of Excise respectively, shall in all Things relating to the Execution of the Duty of such Board, or of such Commissioners respectively, be subject to the Authority, Direction, and Control of the Lord High Treasurer and Commissioners of the Treasury, and shall obey all Orders and Instructions which shall have been or shall from time to time be issued to such Board or Commissioners in that Behalf by the Lord High Treasurer, or any Three or more of the Commissioners of the Treasury. Commissioners to be subject to the Orders and Control of the Treasury, Wales and Tweed includ ed in all Acts mentioning England or Great Britain. 6 III. And be it declared and enacted, That in all Cases relating Berwick-upon- to the Revenue under the Collection and Management of the Commissioners of Excise, where England' or 'Great Britain' is or shall be mentioned in this Act, or in any other Act or Acts of Parliament relating to the Revenue of Excise, the same shall be deemed and taken to extend to and include Wales, and the Town of Berwick-upon-Tweed; and that where the United Kingdom' is or shall be mentioned, the same shall be deemed and taken to extend to and include Great Britain and Ireland, and the Islands and Territories thereunto respectively belonging; Definition of other Terms. and |