Duties may be secured by Bond.VIII. Provided also, and be it enacted. That in all Cases where the Whole or any Part of the Duties on the Importation of Goods, Wares, and Merchandize into Ireland are permitted to be secured by Bond or otherwise, by virtue Of any Act or Acts of Parliament in Force in Ireland at the Time of such Importation, the Duties by this Act and the Schedule thereof annexed granted or imposed may, in like Manner, and under the same Rules, Regulations, Restrictions, and Conditions, be permitted to be secured by Bond or otherwise.
Wines, the Duties of which shall not have been paid on or before May 17, liable to additional Duty IX. And be it further enacted, That all Wines which at any Time before the Seventeenth Day of May One, thousand eight hundred and thirteen shall have been imported, the Duties payable upon the Import of which shall not have been duly paid and discharged, shall be considered as Wines remaining in His Majesty's Stores or Warehouses on the said Seventeenth Day of May and thousand eight hundred and thirteen, and at the -Time of the passing of this Act, and shall be charged accordingly; and the proprietor thereof shall be subject to the additlonal Duties on the Importation thereof, mentioned, contained, and set forth in the. Schedule or Table hereunto annexed marked (A.), over and above all former Duties payable on the same.
Duties of Excise on WineX. And be it further enacted, That there shall be raised, levied, collected, and paid, unto and for the Use of His Majesty, His Heirs and Successors, for and upon all Wines which, on or at any Time after the Seventeenth Day of May One thousand eight hundred and thirteen, shall have been or shall be in the Stores or Warehouses, or in the Custody, Power, or Possession of any Merchant or Importer of, or Dealer in, or Seller or Ratailer of Wine in Ireland, and which shall have been charged with or paid the Duties payable on the Importaion thereof, under or by virtue of any Act or Acts in Force in Ireland at the passing of this Act, the respective additional Duties of Excise following that is to say,
For and upon each and every Tun of French Wine the Sum of Thirty-three Pounds Thirteen Shillings and Four-pence;
For and upon each and every Tun of Rhenish, Germany, and Hungary Wines, the Sum of Twelve Pounds Fifteen Shillings and Two Pence:
For and upon each and every Tun of Madeira Wine, the Sum of Eight Pounds Six Shillings and Seven Pence:
And for and upon each and every Tun of any other Sort of Wines, not otherwise enumerated, the Sum of Eight Pounds Six Shillings and Four-pence, and so in Proportion for any greater or less Quantity of such Wines respectively.
When the Duty shall amount to 100l. Bond shall be given for Payment.XV. Provided always, and be it further enacted, That whenever the additional Duties imposed by this Act upon any Wines in the Custody, Power, or Possession of any Merchant, Importer, Dealer in, or Seller or Retailer of Wine in Ireland, shall amount to the Sum. of One hundred Pounds or upwards, then and in such Case it shall and may be lawful for any such Merchant, Importer, Dealer, or other Person chargeable with the said additional Duties On Wines, in respect of such Wines in his or her Stock or Possession, to give Security by Bond to His Majesty, with Two sufficient Sureties, to be approved of by the Collector of the District in Which such Merchant, Importer, or other Person resides, which Bond such Collector is hereby authorized to take for His Majesty's Use, in a Penalty of not less than, double the Amount of the said additional Duties, conditioned, that such' Merchant, Importer, Dealer, or Other Person shall pay the Amount of the said additional Duty on of before the Twenty-fifth Day of December One thousand eight hundred and thirteen, by Three equal Instalments; the First of such Instalments to be paid on the Thirty-first Day of August One thousand eight hundred and thirteen, the Second of such Instalments to be paid on the Thirtieth Day of November One thousand eight hundred and thirteen, and the Third and last Instalment on Or before the Thirty-first Day of December One thousand eight hundred and thirteen.
Duties and Drawbacks to be levied and paid as former Duties and Drawbacks.XIX. And be it further enacted. That the several Rates and Duties and Drawbacks in and by this Act, and the Schedule thereto annexed, granted, and allowed, mentioned and specified; and all and every the Fines, Penalties, and Forfeitures under this Act, shall be raised, levied, collected, paid, and applied, in the same Manner, and under such Powers and Authorities, and by such Ways and Methods, and under" such Rules and Directions as are appointed, directed, and expressed for the raising, collecting, levying, and paying and managing of Duties and Drawbacks payable on Goods, Wares, arid Merchandize imported into and exported from Ireland, or for the levying and applying any Fines, Penalties, or Forfeitures, in and by an Act of Parliament made in Ireland, in the Fourteenth and Fifteenth Years of the Reign of His late Majesty King Charles the Second, intituled, "An Act for settling the Excise or new Impost upon His Majesty, His Heirs and Successors, according to the Book of Rates therein inserted," or in and by an Actmade
