A. D. 1 761. Anno fecundo Georgii IIL C. 5. 579 IV. For every Gallon of Low Wines, or Spirits of the firil Extra£lion, made or drav/n in Great Britain from any Foreign or Imported Materials, or any Mixture therewith, to be paid by the Dif- tillcrs or Aiakcrs thereof, three Fence. V. For every Gallon of Spirits made or drawn in Great Britaiti, from any foreign or imported Materials, or any Mixture therewith, to be paid by the Difl:illers or Makers thereof, two Pence. VI. For every Gallon of Low Wines, or Spirits of the firft Extra61:ion, made or drawn from Cy- der, or any Sort or Kind of Britijh Materials (except thofe before-mentioned) or any Mixture there- with, to be paid by the Diftillers or Makers thereof, one Penny three Farthings. VII. For every Gallon of Spirits made for Sale, from Cyder or anv Sort or Kind of Brit'Jh Ma- terials, except thofe before-mentioned, to be paid by the Diftillers or Makers thereof, two Pence. VIII. For every Gallon of Single Brandy Spirits or Aqua Vitcs^ imported into Great Britain from beyond the Seas, not being the Produce of the BritiJ}} Colonies, to be paid by the Importer before landing, fix Pence. IX. For every Gallon of Brandy, Spirits or Jqua Vita above Proof, comm.only called Double Bran~ dy^ imported into Great Britain from beyond the Seas, not being the Produce of the Britijh Colo- nies, to be paid by the Importer before landing, one Shilling.
- X. And .for the better afcertaining, charging, colle£ling, raifuig, levying, and fecuring the Duties in Enghml to tc
- Rates and Duties by this A6t impofed on the faid fpirituous Liquors, and preventing Frauds there- ""'^"'^ '^^^ Receipt and
' in,' Be it further enaaed by the Authority aforefliid. That fuch of the faid Rates and Dufies by '^'!^'se"^'"^'^'^°'": this Act granted, as are charged upon bpintuous Liquors made, extiacted, and manufactured in, or Excife there - imported into England^ Wales, or the Town of Berwick upon Tweed, fhall be under the Receipt and Management of the Comm.ifTioners and Officers of his Majefty's Revenue of Excife in England for the Time being ; and fuch of the faid Rates and Duties as are impofed by this A61:, upon Spirituoi=s *"'^ ^^°^ '" Scotland, Liquors made, extrafted and manufa6lured in, or imported into Scotland, fliall be under the Receipt "^^^q^^'^^j^ ^."^^.■'^^^^^ and Management of the Commiflioners and Officers of Excife in Scotland for the Time being ; andan^j they°e fm'powered* the faid re{pe£live Commiflioners of Excife, or the major Part of them, have hereby Power by Com- to appoint proper Officers miflion, under their refpedlive Hands and Seals, to conftitute and appoint under them fuch Officers "nt^er them in that Be- as fhall beneceflary in that B^iialfj and all Monies arifing by the faid Duties in Great Britain, or any!v^-^' . Part thereof (the neceflary Charges of raifing and accounting for the fame excepted) fhall from Time tij^^gb,, al'g^o be" Tid in- to Time be paid into the Receipt of his Majefty's Exchequer at //^^W«/?,?r, diilincftly and apart from to the Exchequer atWeft' all other Branches of the publick Revenue; and Ihall be fubje£l and liable to fuch Ufes, Applications, miafter, ftparate from all and Purpofes, as (hall by any future A6t or A6ls of Parliament bediredted or appointed. other Branches of the ' XI. And whereas bya Claufein the faid Ad of Parliament paffed in the thirty-third Year of the P"*''. ^^^'-'""e- ' Reign of his late Majefty King George the Second, reciting, that whereas many Evils had arifen ^f^'^'^ ^"^,^^||.^ A^^°/^^3 ' to the Publick by reafon of the compounding or redlifying of Spirits, by Perfons praclifing the oi^'ftJifjrrtol'om'i'omV/or ' Trade or Bufinefs of making or diftilling Spirits from Corn or Grain; it was therefore enacted, reftify Spirits iAo Gm,
- That from and after the twenty-firft Day oi' April one thoufand feven hundred and fixty, if any or Brandy,
- Perfon praftifing the Trade or Bufinefs of making, extradling, or diftilling Low Wines or Spirits,
' from Corn or Grain, or any Mixture therewith, or having any Intereft, Share, or Property, in ' any fuch Trade or Bufinefs, fliould, direftly, or indireftly, either by him or herl'elf, or any other ' Perfon or Perfons in Truft, or for his or her Benefit, reilify, compound, or make, any Sort of Spi-
- rits into the Liquor commonly called Gin, or into Brandy, or any other compound Spirituous Li-
' quors v/hatfoever, every fuch Perfon fhould, for every fuch Offence, forfeit and pay the Sum of
- one hundred Pounds ; and that the Heirs, Executors, Adminiftrators, or Affigns, of any Perfon
- who fhould, after the faid twenty-firft Day of ^/>n7 one thoufand feven hundred and fixty, have
- been guilty of the Offence aforefaid, fhould not be intitled unto, or maintain any Caufe, Action,
' or Suit, for Recovery, either in Law or Equity, of any Sum or Sums of Money, Debt, or Dc- ' mand whatfoever, on account or by reafon of any Intereft or Property in, or Profit or Advantage
- arifing in refpedt of Spirits made, extracted or diftilled from Corn or Grain, or any reftified
- or compounded Spirituous Liquors whatfoever : And whereas it it thought expedient to anfwer the
- Purpofes of this Aft, to repeal the fame Claufe ;' Be it therefore cnadted by the Authority af^re-is repealed,
{aid, That the faid recited Claufe, and every Part thereof, fhall, from and after the faid twenty-firft Day. of January one thoufand feven hundred and fixty-two, be, and the fame is hereby repealed, and made null and void to all Intents and Purpofes. XII. And for the more efFe£tual fecuring the Payment of the Duties upon Spirits, it is hereby enaaed and declared by the Authority aforefaid, l^hat from and after the faid twenty-firft Day ofS;^^^^ "' Jj^f '^"'°' January one thoufand (even hundred and fixty-two, no Perfon or Peribns who fhall either make or haveinhisVofieOionariy reaify any Spirits for Sale, or who fhall fell cr deal in any Sort of Spirituous Liquors, fhall have inSriii or StiJis, which his, her, or their Cuftody or Pofll-ffion, or in the Cuftodv or Poffeffion of any other Perfon or Per- '"'^P^rately or together, fons in Truft, or for the Ufe or Benefit of him, her, or them, any Still or Number of Stills, unlefs fj^G"*"!^'," 'tl p'" fuch Still if a fingle one, or fuch Stills taken together if more than one, fliall contain at the Icaft '^of looh' °" ^"^ " one hundred Gallons, on pain to forfeit for every fuch Still the Sum of one hundred Pounds ; and and all the fmsllorun- that fuch Stills as fhall contain feparately lefs than one hundred Gallons fliall be all placed in one -^et-fized Stiiis are to se Room or Workhoufe, on pain to forfeit for every fuch Still not fo placed, the like Sum of one hun-|!'-'^^.'|'fi'f^ R.oom, un- dred Pounds; and every Perfon and Peribns who fhall, after the faid tv/enty-firft Day of T^^'^^'O'tVyW whoVwiideU" one thoufand feven hundred and fixty-two, fellor riealin any Liquors which are chargeable with anyexcifeable Liqiior?, and Duty of Excife, and who fhall alfo make or diftil any Spijits, fhall be deemed and taken, and is/lialialfodiftilSpiriti, are and are hereby declared to be a common Diftiller or Diftillers fbr Sale, and is and are hereby required dedaicd to be com.iu.o 4 E 2 to
