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45° GEORGII III. Cap. I.

sixty-two, and which by several subsequent Acts have from Time to Time been granted and continued to His Majesty, until the Twenty fourth Day of June One thousand eight hundred and five, shall be further continued in like Manner; and shall be, and is by this Act, charged for or upon all Malt which shall be made, within that part of Great Britain called England, Wales, and the Town of Berwick-upon-Tweed, from and after the Twenty-third Day of June One thousand eight hundred and five, and before the Twenty-fourth Day of June One thousand eight hundred and six.

II. And be it further enacted by the Authority aforesaid, That, within and throughout that Part of the Kingdom of Great Britain called Scotland, there shall be raised, levied, collected, paid, and satisfied, unto and for the Use of His Majesty, His Heirs and Successors, for and upon all Malt, the Duty herein-after mentioned; (that is to say),

For and upon every Buffet of Malt, which at any Time or Times from and after the Twenty-third Day of June One thousand eight hundred and five, and before the Twenty-fourth Day of June One thousand eight hundred and six , shall be made of Barley, or any other Corn or Grain, in that Part of Great Britain called Scotland, by any Person or Persons whatsoever, (whether the same shall be or not be for Sale), the Sum of Three-pence, and so proportionably for a greater or less Quantity; to be paid by the Maker or Makers thereof respectively.

Which said several and respective Duties, by this Act granted and continued respectively, shall be raised, levied, collected, and paid unto His Majesty, His Heirs and Successors, during the Time and Term aforesaid, by the same Ways, Means, and Methods, and by such Rules and Directions, and with such and the like Allowances and Repayments proportionably, and under such Penalties and Forfeitures, and with such Power of Mitigation, and other Powers in all Respects not otherwise directed by this Act, as are prescribed, mentioned, or expressed in the said former Act, or in any other Act or Acts of Parliament thereby referred unto, or any of them, for or concerning the Duties by them, or any of them, granted or continued; and that the same Act formerly made and passed, and the said other Acts hereby referred unto, as for and concerning the said Duties upon Malt, and every Article, Rule, Clause, Matter; and Thing, in them or any of them contained, or thereby referred unto, and now being in Force, and not otherwise altered by this Act, shall be and continue in full Force and Effect, to all Intents and Purposes, for raising, levying, collecting, securing, and accounting for the Rates, Duties, and Impositions, hereby granted and continued respectively, and for levying and recovering the Penalties and Forfeitures, and making any Mitigations, and proportional Allowances, and all other Matters and Things, during the Continuance of this Act, as fully as if the same were particularly and at large repeated in the Body of this present Act; save and except as to so much of the said Acts, or either of thein, herein mentioned or referred unto, as gave Power to the Commissioners of Excise, or to any other Person or Persons therein named, in England and Scotland respectively, to compound and agree with any Person or Persons for the Duties of such Malt which should grow due or payable from him, her, or them, by the said Acts, or either of them; any Thing herein-before contained to the contrary not withstanding.
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