Leases of Tithes may be sur rendered. What Tithes not to be affected. Act not to ex tend to Easter Offerings, &c. or to Payments instead of Tithes in London, &c. Advertisements, any of such Barns or Buildings, and the Site thereof, and either with or without any Farm Buildings or Homesteads thereunto belonging, in such Manner as the Commissioners may direct; and upon Payment of the Consideration Money it shall be lawfub for every such Tithe Owner (with such Consent as aforesaid) to convey and deliver the Premises sold as aforesaid to the Purchaser thereof, or to such Uses and in such Manner as such Purchaser shall direct; and the Consideration Money in each Case shall be paid to such Tithe Owner, and his Receipt shall be a good Discharge to the Purchaser; and such Tithe Owner shall lay out and invest the Consideration Money in such Manner and for such Trusts as the Commissioners shall direct for the Benefit of the Persons entitled to the said Rent-charge. LXXXVIII. And be it enacted, That it shall be lawful for the Lessee being in Occupation of any Tithes commuted under this Act, by an Instrument in Writing under his Hand and Seal, to be made in such Form as the Commissioners shall direct, and confirmed under their Seal, to surrender and make void the Lease by which the said Tithes are held or enjoyed by such Lessee at the Time of the Commutation, so far as the same may relate to the said Tithes; and it shall be lawful for the Commissioners, by the same Instrument, to direct what Compensation (if any) shall be given by the immediate Lessor of any Lessee at Rack Rent so surrendering any Lease of any such Tithes to such Lessee, and what Allowance (if any) shall be made by any Lessee to his immediate Lessor of any such surrendered Lease, in consideration of the Non-fulfilment of any Conditions contained in such Lease, and what Deduction (if any) shall be made from the Rent thenceforth payable by any Lessee to his immediate Lessor in respect of other Hereditaments which may have been included with the said Tithes in any such Lease: Provided always, that any intermediate Lessor to whom any such Lease shall have been surrendered shall as regards his immediate Lessor be taken to be the Lessee in Occupation of the Tithes included in the said Lease. LXXXIX. And be it enacted, That nothing in this Act contained shall affect any Right to any Tithes which shall have become due before the Commutation. XC. And be it enacted, That nothing in this Act contained, unless by special Provision to be inserted in some Parochial Agreement and specially approved by the Commissioners, in which Case the same shall be valid, shall extend to any Easter Offerings, Mortuaries, or Surplice Fees, or to the Tithes of Fish or of Fishing, or to any Personal Tithes other than the Tithes of Mills, or any Mineral Tithes, or to any Payment instead of Tithes arising or growing due within the City of London, or to any permanent Rent-charge or other Rent or Payment in lieu of Tithes, calculated according to any Rate or Proportion in the Pound on the Rent or Value of any Houses or Lands in any City or Town under any Custom or Private Act of Parliament, or to any Lands or Tenements the Tithes whereof shall have been already perpetually commuted or extinguished under any Act of Parliament heretofore made. XCI. And be it enacted, That no Advertisement inserted by Contracts, and Direction of the Commissioners or any Assistant Commissioner, Awards not or or by any Tithe Owner or Land Owner, in the London Gazette, or to be liable to in any Newspaper, for the Purpose of carrying into effect any Stamp Duty. Provision of this Act, and no Agreement, Award, or Power of Attorney made or confirmed or used under this Act, shall be chargeable with any Stamp Duty. Correspondence of Commissioners relating XCII. And be it enacted, That the said Commissioners may receive and send by the General Post from and to Places in England and Wales all Letters and Packets relating exclusively to this Act to to the Execution of this Act free from the Duty of Postage, be free of provided that such Letters and Packets as shall be sent to the Postage. said Commissioners be directed to the "Tithe Commissioners for England and Wales," at their Office in London, and that all such Letters and Packets as shall be sent by the said Commissioners shall be in Covers, with the Words "Tithe Commissioners for England and Wales" printed on the same, and be signed on the Outside thereof under such Words with the Name of such Person in his own Handwriting as the said Commissioners, with the Consent of the Lords Commissioners of the Treasury or any Three or more of them, shall appoint, (such Name to be from Time to Time sent to the Secretary of the General Post Office in London,) and be sealed with the Seal of the said Commissioners, and under such other Regulations as the said Lords Commissioners or any Three or more of them shall think fit; and if the Person so to be appointed shall subscribe or seal any Letter or Packet whatever, except such only concerning which he shall receive the special Direction of his superior Officer, or which he shall himself know to relate exclusively to the Execution of this Act, or if the Person so to be appointed, or any other Person, shall send or cause to be sent under any such Cover any Letter, Paper, or Writing, or any Inclosure, other than shall relate exclusively to the Execution of this Act, every Person so offending shall forfeit and pay the Sum of One hundred Pounds and be dismissed from his Office, one Moiety of such Penalty shall be paid to the Use of His Majesty, His Heirs and Successors, and the other Moiety to the Use of the Person who shall inform or sue for the same; and every such Penalty may be sued for and recovered in any of His Majesty's Courts of Record in Westminster. XCIII. And be it enacted, That if any Person under the Provisions of this Act shall wilfully give false Evidence he shall be deemed guilty of Perjury; and if any Person shall make or subscribe a false Affidavit or Declaration for the Purposes of this Act he shall suffer the Penalties of Perjury; and if any Person shall wilfully refuse to attend in obedience to any lawful Summons of any Commissioner or Assistant Commissioner, or to give Evidence, or shall wilfully alter, withhold, destroy, or refuse to produce any Book, Deed, Contract, Agreement, Account, or Writing, Terrier, Map, Plan, or Survey, or any Copy of the same, which may be lawfully required to be produced before the said Commissioners or Assistant Commissioner, he shall be deemed guilty of a Misdemeanor. False Evidence to be deemed Perjury; withholding Evi dence a Misde meanor. Limitation of Commissioners, XCIV. And be it enacted, That no Action or Suit shall be commenced against any Commissioner, Assistant Commissioner, Justice of the Peace, Valuer, Umpire, or Surveyor, for any thing done under the Authority of this Act, until Twenty-one Days missioners, A a 4 Notice Justices, &c. Proceedings not to be quashed for Want of Notice thereof shall have been given in Writing to the Party against whom such Action or Suit is intended to be brought, or after sufficient Satisfaction or Tender of Amends shall have been made to any Party aggrieved, or after Three Calendar Months shall have expired from the Commission of the Act for which such Action or Suit shall be so brought; and every such Action shall be brought, laid, and tried in the County or Place where the Cause of Action shall have arisen, and not in any other County or Place; and if it shall appear that such Notice of Action or Suit was brought before Twenty-one Days Notice thereof given as aforesaid, or that sufficient Amends were made or tendered as aforesaid, or if any such Action or Suit shall not be commenced within the Time before limited in that Behalf, or such Action shall be laid in any County or Place other than as aforesaid, then the Jury shall find a Verdict for the Defendant therein, or the Court, upon summary Application by Motion in any such Suit, may dismiss the same against such Defendant; and if a Verdict shall be found for such Defendant, or such Suit shall be dismissed upon Application as aforesaid, or if the Plaintiff in such Action or Suit shall become Nonsuit, or suffer a Discontinuance of such Action, or if upon any Demurrer in such Action or Suit Judgment shall be given for the Defendant therein, then such Defendant shall have Costs, Charges, and Expences as between Attorney and Client. XCV. And be it enacted, That no Order, Adjudication, or Proceeding made or had by or before the Commissioners or any Assistant Commissioner under the Authority of this Act, or any be removed by Proceeding to be had touching any Offender against this Act, Form, nor to Certiorari. Limits of Act. Act may be altered this Session. shall be quashed for Want of Form, or be removed or removeable by Certiorari, or any other Writ or Process, into any of His Majesty's Courts of Record at Westminster or elsewhere. XCVI. And be it enacted, That this Act shall extend only to England and Wales. XCVII. And be it further enacted, That this Act may be amended, altered, or repealed by any Act or Acts to be passed in this present Session of Parliament. CA P. LXXII. An Act to impose countervailing Duties of Excise on Mixtures, Compounds, Preparations, and Commodities made from or with Spirits removed from Ireland to England or Scotland, or from Scotland to England, and to grant countervailing Drawbacks on the Removal of the same; to repeal the additional Duties of Excise on Licences to Retailers of Spirits in the United Kingdom; and to alter the Laws relating to Distillers and Retailers of Spirits. [13th August 1836.] WE HEREAS the Duties by Law charged and payable on Spirits made or distilled in the respective Parts of the • United Kingdom are, for every Gallon of Spirits of the Strength of Hydrometer Proof made or distilled in England, Seven Shillings and Sixpence; for every Gallon of such Spirits made or distilled in Scotland, Three Shillings and Four-pence; and for 6 every Gallon of such Spirits made or distilled in Ireland, Two Shillings and Four-pence: And whereas such Differences in the respective Amounts of the said Duties operate unfairly and unjustly on the Manufactures of all Mixtures, Compounds, and Pre'parations into the Manufacture of which Spirits enter as the Basis, or a principal Ingredient or Material thereof, and injuriously to the Revenue when such Articles are manufactured in and removed from that Part of the United Kingdom paying the lower Duty into those Parts of the United Kingdom in which the higher Duties are charged and paid, and also further operate as • Prohibitions to the Removal of such Articles from those Parts of the United Kingdom paying the higher Duty to the Parts in 'which the Excise Duties are chargeable: And whereas by the respective Acts of Union between England and Scotland and Great Britain and' Ireland it is intended that all the Subjects of the United Kingdom should as far as possible be placed on an Equality in respect of Trade and Manufactures, and it is therefore necessary and expedient, in conformity with such Intention, that countervailing Duties should be imposed on the Removal 'from Ireland to England or Scotland, or from Scotland to England, of the respective Mixtures, Compounds, Preparations, and Commodities in the Schedule to this Act mentioned, according to the Quantity of Proof Spirit usually employed in the manufacturing and compounding of the same, and that corresponding 'Drawbacks should be allowed: And whereas by an Act passed in the Fourth and Fifth Years of His Majesty's Reign, intituled 'An Act to repeal the Duties on Spirits made in Ireland, and 4&5W.4.c. 75, to impose other Duties in lieu thereof, and to impose additional 'Duties on Licences to Retailers of Spirits in the United King'dom, certain additional Duties of Excise were imposed on Excise Licences taken out by Retailers of Spirits in Great Britain and Ireland: And whereas it is expedient to repeal the said additional Duties: And whereas it is expedient to allow Spirits 'made or distilled in the United Kingdom to be warehoused in Casks of a lesser Size than Eighty Gallons, and to remove the Restriction on Retailers of Spirits not to have more than Ten Gallons of Spirits of Wine in Stock, and to repeal so much of an Act passed in the Second Year of His Majesty's Reign, intituled 'An Act to reduce the Allowance on Spirits made from Malt only 2 W. 4. c. 29. in Scotland and Ireland, as prevents any Distiller in Scotland and • Ireland from giving Notice to distil from Malt during the Remainder of his Licence, after having distilled from raw Grain, ' and to restore the Provision contained in an Act passed in the Fourth Year of the Reign of His Majesty King George the Fourth: 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 from and after the First Day of September One thousand eight hundred and thirty-six there shall be raised, levied, collected, and paid unto His Majesty, His Heirs and Successors, upon the several Mixtures, charged on the Compounds, Preparations, and Commodities mentioned and de- Articles enuscribed in the Schedule to this Act annexed, on the Removal of merated therein the same from Ireland to Scotland or England, or from Scotland to Duties and forth in the when removed from Ireland to Scotland or England, or from Scotland to England. Duties and Drawbacks to be under the Management of the Commissioners of Excise. Persons intend- Notice of his to England respectively, the several Sums of Money and Duties of Excise as they are respectively inserted, described, and set forth in the said Schedule; and that there shall be allowed and paid, on the Removal of such Mixtures, Compounds, Preparations, and Commodities from England to Scotland or Ireland, or from Scotland to Ireland, the several Drawbacks of Excise also respectively inserted, described, and set forth in the said Schedule. II. And be it further enacted, That the said countervailing Duties and Drawbacks of Excise shall be under the Management of the Commissioners of Excise, and the said Duties shall be raised, levied, sued for, and recovered, received, accounted for, and paid over, and the said Drawbacks shall be claimed, allowed, and paid, in the same Manner, and by the like Means, Methods, and Ways, and under the same Laws, Enactments, Clauses, Provisions, Rules, and Restrictions, Pains, Penalties, and Forfeitures, (except as otherwise especially provided for by this Act,) as the other Duties and Drawbacks under the Management of the Commissioners of Excise are raised, levied, sued for, and recovered, applied, accounted for, and paid over, claimed, allowed, and paid. III. And be it further enacted, That every Person who shall intend to ship any of the said Mixtures, Compounds, or Preparations, or Commodities, for Removal from Ireland to Scotland or England, or from Scotland to England, or from England to Scotland or Ireland, or from Scotland to Ireland respectively, shall, Twelve Hours before shipping the same, give Notice in obtain a Permit. Writing of such his Intention to the Collector of Excise or other proper Officer of Excise appointed to receive the same at the Port of Shipment, setting forth and specifying in such Notice the Number of Casks or Packages, or Vessels or Utensils, intended to be so removed, and also the Mark and Number on each such Cask, Package, Vessel, or Utensil, and the Quantity and Description of the Mixtures, Compounds, Preparations, or Commodities contained in each, and the Name of the Vessel and the Master thereof by which and the Name of the Port or Place to which the same are to be removed, and the Name of the Person or Persons at such last-mentioned Port or Place to whom such Mixtures, Compounds, Preparations, or Commodities are to be sent; and such Persons shall also, at the Foot or on the Back of every such Notice as aforesaid, request that a Permit may be granted for the Removal of such Mixtures, Compounds, Preparations, or Commodities, in conformity with the Particulars thereof set forth and specified in such Notice; and the Collector or Officer of Excise to whom such Notice shall be given shall on the Receipt thereof be authorized to examine or cause to be examined every such Cask, Package, Vessel, and Utensil, and the Marks and Numbers and Contents thereof, and ascertain the Truth of the Particulars in such Notice, and being satisfied thereof shall grant or cause to be granted a Permit for the Removal of such Mixtures, Compounds, Preparations, or Commodities, expressing in such Permit, or by Indorsement thereof, the several Particulars aforesaid, of the Number of Casks, Packages, Vessels, or Utensils, and the Marks and Numbers thereof, and the Quantity and Description of the Mixtures, Compounds, Preparations, or Commodities contained in each, with the Names of the Persons |