A. D. 1737. Anno decimo Georgii II. C. 17. 257 or Sugar mixed with any other Ingredients or Materials whatsoever, commonly called Sweets, or called diibnguifhed by the Name of Made Wines, for which no Duty hath been already paid, or (hall be id on or before the faid twenty-fourth Day of 'June, the Sum of twelve Shillings, to be paid by the III. And be it further enacted by the Authority aforefaid, That the Commiflioners and Officers of his which (hall be Majefty's Revenue of Excite for the time being, (hall be the Commiflioners and Officers for the Receipt ™i™ K cd b r *< and Management of the Duty before-mentioned ; and all Monies arifing by the faid Duty (the nc- of txcifc° n &£ ceflary Charges of levying and collecting the fame excepted) -(hall, from time to time, be paid into the Receipt of his Majefty's Exchequer diftinctly and apart from all other Branches of the publick Revenue, for the Ufes and Purpofes hereafter mentioned. IV. And be it further enacted by the Authority aforefaid, That from and after the faid twenty-fourth Makers of Day of June, every Maker of the Liquors aforelaid called Sweets or Made Wines for Sale, (hall, before i^' 5 ,'^ 3 ' 1 * he, (he or they begin to make fuch Sweets or Wines, or any of them, give Notice in Writing at the g,veN t!ceto next Office of Excife, of his, her or their Name and Place of Abode, and of all and every the Rooms the next office and Places made Ufe of by him, her or them, for making or keeping of Sweets or Made Wines, on oi ?j?jk ° f Pain of forfeiting for every Room or Place fo made ufe of as aforefaid without Notice as aforefaid the places otAbode, Sum of twenty Pounds ; and that all and every other the Powers, Authorities, Directions, Rules, Me- &c thods, Penalties and Forfeitures, Claufes, Matters and Things, which in and by an Act made in the on Penalt y of twelfth Year of the Reign of King Charles the Second, intituled, An A el for taking away the Court 0/TheExcifcLaws Wards and Liveries, and Tenures in Capite, and by Knights Service, and Purveyance, and for fettling a Re- applied to tius venue upon bis Majefty in lieu thereof, or by any other Law heretofore made in relation to the Duties upon Dut *- Sweets, are provided, fettled or eltablifhed, for fecuring, enforcing, managing, railing, levying, collect- ing, mitigating or recovering, adjudging or ascertaining the Duties thereby granted, and for preventing, detecting and punching Frauds relating thereto, (hall be exercifed, practifed, applied, ufed, impofed, levied, recovered and put in Execution for the fecuring, enforcing, managing, raifing, levying, collect- ing, mitigating, adjudging, a/certaining, recovering and paying the Duty hereby granted, and for pre- venting, detecting and punifhing Frauds relating thereto, as fully and effectually to all Intents and Pur- pofes, as if all and every the faid Powers, Authorities, Rules, Directions, Methods, Penalties and For- feitures, Claufes, Matters and Things were particularly repeated and again enacted in the Body of this prefent Act. V. And be it further enacted by the Authority aforefaid, That all Fines, Penalties and Forfeitures Penalties and relating to the faid Duty upon Sweets hereby granted, fliall be fued for, recovered, levied and miti- ^f^e't^bt gated by fuch Ways, Means and Methods as any Fine, Penalty or Forfeiture is or may be in like Cafes rued for, &c. tued for, levied, recovered and mitigated by any Law or Laws of Excife, or by Action of Debt, Bill, Plaint or Information in any of his Majefty's Courts of Record at We/lmin/ler, or in the Court of Ex- chequer in Scotland ; and that one Moiety of every fuch Fine, Penalty and Forfeiture (hall be to his Majefty, his Heirs and Succeflbrs, and the other Moiety to him or them that (hall fue for the fame. VI. Provided always, and be it further enacted by the Authority aforefaid, That if any Perfon or perfons fued for Perfons (hall at any Time be fued for any Thing done by him or them in purfuance of this Act, or executing this any other Act now in Force relating to the Duties of Excife, or any other Duties under the Manage- ^ General* ment of the Commiflioners of Excife, he and they fliall and may plead the General IfTue, and give nrue, this Act and the faid refpective Acts in Evidence for his or their Defence ; and if upon the Trial a Verdict fliall pafs for the Defendant or Defendants, or the Plaintiff or Plaintiffs be nonfuited, then and recover fuch Defendant or Defendants fliall have treble Cofts to him or them awarded againfl fuch Plaintiff Treble Cofts. or Plaintiffs. ' VII, Provided always, That nothing in this Act contained fhall extend, or be conftrued to extend, Wines of Britifli to charge with any Duty fuch Wine as the Owners or Occupiers of Britijb Vineyards fhall make from ^2^^ the Juice of Britijh Grapes only growing thereon. this Duty. ' VIII. And whereas fome Doubts have arifen touching the Method of recovering, levying and mi- '; tigating the Penalties or Forfeitures impofed by an Act of Parliament made in the ninth Year of his
- prefent Majefty's Reign, intituled, An Ait for laying a Duty upon the Retailers of fpirituous Liquors, and
i .for licenfmg the Retailers thereof;' Now to put an End to all Doubts concerning the fame, be it de- clared and enacted by the Authority aforefaid, That all Penalties and Forfeitures by the faid Act im- cu-fe for ren- pofed may for the future, during the Continuance of the faid Act, and from the Time of the Com- dering mor= efi. mencement of the fame hitherto might, lawfully be fued for, recovered, levied and mitigated by fuch fcflualtheAa Ways, Means and Methods as any Penalty or Forfeiture is or may be fued for, recovered, levied or ° 9 -°-- c - z 3- mitigated by an Act made in the twelfth Year of the Reign of his late Majefty King Charles the Cc « c « r ^?g Jr'"" the Second, intituled, An Ail for taking away the Court of Wards and Liveries, and Tenures in Capke, feThrticr and by Knights Service and Purveyance, and fettling a Revenue upon his Majefly in lieu thereof, except as u s», z. r. s5. to thofe Penalties and Forfeitures, for the Recovery of which, any other Means or Methods are by the *l £ ra- *' c ' f 5 ' faid Act of the ninth Year of his prefent Majefty directed. ] 7 g?o. z. e. lyi jo Geo. 1. e. 12. 20 Geo. 2. c. 39. 24 Geo. 2. c. 40. 26 Geo. 2. c. 13. 27 Geo. 2. e. II. 31 G:o, z. c. 36. 33 Geo. i. c. Q S? --■ ' IX; And whereas by the faid Act made and paffed in the ninth Year of his Majefty's Reign, inti- 4 tuled, An Ail for laying a Duty upon the Retailers of fpirituous Liquors, and for iicenjmg the Retailers ' thereof, it is (amongft other Things) enadted, That from and after the faid twenty-ninth Day of
- September one thoufand feven hundred and thirty-fix, no Perfon or Perfons fliall hawk, fell or expofe
- to Sale any Brandy, fpirituous Liquors or ftrong Waters, by whatever Name or Names- they are or
- maybe called or diftinguilhcd, about the Streets, Highways or Fields in any Wheelbarrow or Bafket,
' or upon the Water in any Ship, Boat or VelTel, or in any other Manner whatever, or thai! fell, or . Vol. VI. LI ' expofe
