198 C. 12. Anno quarto Ann^ Rcglnae. A.D. 1705. Wines or Spirits of the firft Extraftlon, as by the faid A3: of the faid twelfth Year of his ("aid late Ma- jefty's Reign were continued or granted until the faid twenty-fifth Day of March one thoufand feven hun- dred and fix, fliall by Virtue of this Aft be continued from the four and twentieth Day of March one. thoufand feven hundred and five, until the five and twentieth Day oi March one th.oufund feven hundred and feven. II. And be it further enafted by the Authority aforefaid, That for every Gallon of Low Wines, or Spirits of the firfl: Extraftibn, which at any Time or Times, during the Term of live Years, to com- mence from the faid four and twentieth Day oi March one thoufand feven hundred and five, {h:ill be made or drawn from any foreign or imported Materials, or any Mixture with foreign Materials, there fhall be paid and payable to her Majefty, her Heirs and Succellbrs, over and above all other Duties charged or Zow'^Wmej^'&c. chargeable thereupon, by this or any other Aft or Afts of Parliament, the Sum of two Pence, to be paid to pay id. per by the Diftilkrs or Makers thereof. Calton. ' Farther continued for 96 Years by 5 Annze, c. 19, and made perpetual by 1 Geo. 1. flat. a. c. ii. feft. 8. and part of the Aggregate Fund.' ii&l3 W. J. c. II. Former Duties continued to -a J March 1707. From 24 of March 1705, Cuties, See. how to be raifed. 3 S: 4 Anns, C.4'. Diftillers con- cealing Spirits, &c. from the View of the Gager. Cagers to keep an Account of Walh, &c. III. And it is hereby enafted. That all the refpeftive Duties on Low Wines, or Spirits of the firft Extraftion, by this Aft granted or continued, fnall, during the Continuance of the fame refpeftively, be afcertained, fecured, raifed, levied, recovered, and paid, by fuch Rules and Methods, and under fuch Penalties and Forfeitures, and fubjeft to fuch Drawbacks and Allowances, and under fuch Power of Mi- tigation, as the Duties upon the like Commodities by the faid Aft of the third Year of her Majefty's Reign, or any Law relating thereunto, are enafted or appointed to be afcertained, fecured, raifed, levied, recovered, and paid refpeftively, and are and fhall be appppriated and applied to and for the fame Ufes and Purpofes to which the Duties upon Low Wines by the faid Aft of the third Year of her Majefty's Reign are appropriated, and ought to be applied. ' IV. And whereas it is found by Experience, That any Qiiantity of Wafh made of Drink brewed or ' made from malted Corn, or from unmalted Corn, will u(>on Diftillation produce one fourth Part of tho ' fame Quantity into Low Wines, or Spirits of the firft Extraftion, and that fuch Low Wines or Spirits ' upon the fecond Diftillation will produce three fifth Parts of the Quantity of the fame Low Wines or ' Spirits into Proof Spirits, or Spirits of the fecond Extraftion ; and that any Quantity of Wafli made of ' Cyder or Perry will produce one fifth Part of the fame Qitantity into Low Wines or Spirits of the firft ' Extraftion ; and that the fame Low Wines or Spirits, upon the fecond Diftillation, will produce one ' half Part of the Quantity of the fame Low Wines or Spirits into Proof Spirits, or Spirits of the fecond ' Extraftion : And whereas many Diftillers do hide and conceal great Quantities of fuch Low Wines and ' Spirits from the Sight and View of the Gager, before he can come to take an Account of the fame, by ' Means whereof her Majefty may be very much defrauded in her Duties on fuch Low Wines and Proof ' Spirits, granted by this or any other Act or Afts of Parliament for the Duties on Low Wines and Spiris ;' Be it therefore enafted by the Authority aforefaid. That from and after the four and twentieth Day of March one thoufand feven hundred and five, it fhall and may be lawful to and for theGagers and Officers of Excife, to keep an Account of all the faid feveral Sorts of Wafh, which fhall, from Time to Time, be found by him or them in thePIands of any Diftiller, and upon any Decreafe of fuch Wafh brewed or made from malted Corn, or Corn unmalted, to charge fuch Diftiller with fo much Low Wines or Spirits of the firft Extradtion, as one fourth Part of tlie fame Wafh fo decreafed fhall amount unto, and alfo with fo much Proof Spirits, or Spirits of the fecond Extraftion, as three fifth Parts of the faid Low Wines fo charged as aforefaid, fhall amount unto ; and alfo upon any Decreafe of Waih made from Cyder or Perry, to charge fuch Diftiller, upon whom fuch Decreafe fhould be found, with fo much Low Wines or Spirits of the firft Extraftion, as one fifth Part of the fame Wafh fo decreafed fhall amount unto j and likewife with fo much Proof Spirits, or Spirits of the fecond Extraftion, as one half Part of the fame Low Wines or Spirits of the fecond Extraftion fhall amount unto ; and fuch Diftillers fhall pay the Duties of the Low Wines and Spirits fo charged, as by the Afts relating to the faid Duties on Low Wines and Spirits, or any of them, are direfted and appointed. V. Provided always. That nothing herein contained fhall extend, or be conftrued to extend, to take away or leflen any of the Powers or Authorities heretofore given to any of the Officers of Excife by airy Law or Laws now in force, touching or concerning the faid Duties on Low Wines and Spirits. ' VI. And whereas, by an Aft of Parliament made in the ninth Year of the Reign of his late Majefty ' King William the Third, (intituled, An Jet for grantbig to his MajeJIy a farther SuhfulyofTunnageani Poundage, towards raiftng the yearly Sinn of feven hundred thoufand Pounds for the Service of his Majejifs ' Houjhold^ and other Ufes therein mentioned, during his Majc/iy's Life) it is enafted. That it any Perfon or ' Perfons, Natives or Foreigners, Bodies Politick or Corporate, ihall import or bring into this Kingdom, ' Dominion of Wales, or Town oi Berwick upon Tweed, any cut Whalebone, (other than in Fins only) ' he, fhe, or they fhall forfeit the Goods, and double the Value of the cut Whalebone fo imported ; one,
- Moiety thereof to his Majefty, his Heirs and Succeflbrs, and one other Moiety to him or them that
' fhall feize or fue for the fame, in any of his Majefty's Courts of Record ; yet it is found by Praftice an4 ' Experience, that the faid Penalty is not fufficient to deter ill-defigning Perfons from continuing fraudu-
- lently to import great Quantities of Foreign cut Whalebone in fhort Lengths and fmall Parcels, in Di-
' minution of her Majefty's Revenue, and to the great Lofs and Difcouragement of the Mariiifaftures ' imployed in cutting of Fin Whalebone in this Kingdom ;' Be it enafted by the Authority aforefaid, Pftions hai-ing That from and after the faid four and twentieth Day of March one thoufand feven hundred and five, any cm Whali-bone Per- , ,;o,ther than in fins only) found in their Cuftody after thfJ4 Day of March 1705,19 forfeit- 30I, On Decreafe of ■Wa(h, &c. Diftiller to pay the Duty, &c. A£l not to leflen the I'ower of Officers of the Excife. 9 & 10 W. 3. 1.23.
