Page:Ruffhead - The Statutes at Large - vol 6.djvu/720

654 C. 12. Anno decimo nono Georgii II. A. D. 1746. For firm. Laws extrz Q e & t aru j manufactured in Great Britain, and herein after mentioned, fpecified, and enumerated 'tuLs "liquor's 1 ' ( over . and above all Duties, Charges, and Impofitions by any former Acts of Parliament thereupon re- refir to 11 Car. fpedtively fet,_rated, and impofed) the feveral Rates and Duties of Excife herein after mentioned and ex- a. c. 23 £f 24. preffied ; that is to fay, 22 Car. 2. c. 4. 2 W. & M. St. 2. c. 9. 3 6f 4?r. & M. c. 15. 7 & 8 W. 3. ,:. 30. 8 fer 9 JT. 3. c. 19. 10 6f n Zf. 3. «. 4 fif 21. n r. 3. r, 11. 1 .rfiw. &. 2. f. 14. 4A11, f. 12. li Ann. ft. 2. if. 3. 3 G«». 1. c. 4. 6 Got. 1. r. 21. 8 G«. I. c. 18. 11 Geo. i.e. 30. z Geo. z. c. 2.8. 6 C». j, C. 17. 7 Ceo. 2. c. 14. 9 Geo. 2. r. 23, 10 Geo. 2. c. 17. II Geo. 2. c. 26, 15 Geo. 2. f. 25, 16 Geo. 2. c. 8. 17 Geo, z. c. 17. For every Gallon of Low Wines, or Spirits of the firft Extraction, made or drawn from any fo- reign or imported Materials or any Mixture therewith, to be paid by the Diftillers or Makers thereof, three Pence. For every Gallon of Low Wines, or Spirits of the firft Extraction, made or drawn only from any Sort of Drink or Wafh, brewed or made from any Sort of Malt or Corn, other than except Brewers Wafh or Tilts, to be paid by the Diftillers or Makers thereof, one Halfpenny. For every Gallon of Low Wines, or Spirits of the firft Extraction, made or drawn from Brewers Wafh or Tilts, or Mixture therewith, to be paid by the Diftillers or Makers thereof, one Halfpenny. For every Gallon of Low Wines, or Spirits of the firft Extraction, made or drawn from any other Sort or Kind of Englifl) Materials, or any Mixture therewith, to be paid by the Diftillers or Makers thereof, three Farthings. For every Gallon of Spirits made in Great Britain, of any Kind of Wine or Cyder imported, to be paid by the Diftillers or Makers thereof, three Pence. For every Gallon of Strong Waters, or Aqua Vita, made for Sale of any other Materials, to be paid by the Diftillers or- Makers thereof, three Halfpence. XXV". And for the better afcertaining, charging, collecting, raifing, levying, and fecuring the Rate3 and Duties by this Act impofed on the faid Spirituous Liquors, and preventing Frauds therein;' Be it Duties on Spiri- further enacted by the Authority aforefaid, That fuch of the faid Rates and Duties by thi3 Act granted, mad^in England as are cnar g ed upon Spirituous Liquors made, extracted, and manufactured in England, Wales, or the payable there. ' Town of Berwick upon Tweed, fhall be under the Receipt and Management of the Commiffioners and Duties in Scot- Officers of his Majefty's Revenues of Excife in England for the Time being ; and fuch of the faid Rates land, payable and Duties as are impofed by this Act upon Spirituous Liquors made, extracted, and manufactured in there. Scotland, fbatl be under the Receipt and Management of the Commiffioners and Officers of Excife in CommirTioners Scotland for the Time being ; and the faid refpedtive Commiffioners of Excife, or the major Part of them, may appoint have hereby Power, by Commiffion under their refpective Hands and Seals, to conftitute and appoint under them fuch Officers as fhall be neceflary in that Behalf; and all Monies arifing by the faid Duties in Great Britain, or any Part thereof (the neceflary Charges of raifing and accounting for the fame ex- cepted) fhall, from time to time, be paid into the Receipt of his Majefty's Exchequer axWeflminfter, diftinctly and apart from all other Branches of the Publick Revenues, fubject and liable to. fuch Ufes, Applications and Purpofes, as are herein after mentioned. XXVI. And for the Encouragement of the Exportation of Spirits drawn or made from the Materials Drawback on aforefaid, Be it enacted by the Authority aforefaid, That from and after the faid twenty-fifth Day of Exportation. March one thoufand feven hundred and forty-fix, there fhall be a Drawback or Allowance of the feyeral and refpective Duties, charged by this Act on Spirits that fhall be exported to Parts beyond the Seas, and upon Oath being made before any two or more of the Commiffioners of Excife, or Juftices of the Peace for the County or Place from whence any fuch Spirits are intended to be exported, that the Duties of the fame are duly entered and paid, and that the fame are exported for Merchandize to be fpent be- yond the Seas ; and upon producing a Certificate under the Hands of the Officers of Excife for the Port or Place where fuch Spirits were fhipped off, the Quantities fo fhipped, and that the fame were fhipped in the Prefence of fuch Officers, the Diftiller or Diftillers, or other Perfon or Perfons exporting the fame, fhall be allowed or paid back by the Commiffioners of Excife, or their Collector for the Port or Place where fuch Spirits fhall be fhipped off, the feveral Duties charged thereupon by this Act ac- cordingly. Limitation of XXVII. Provided alfo, and it is hereby declared, That nothing in this Act contained fhall extend to the additional cnar g e vvith any of the additional Duties, directed to be paid, levied or received as aforefaid, any Low Duties' on Me- Wines or Spirits of the firft Extraction made or drawn from Melaffes only; but that the fame fhall re- laffe Spirits. main liable only to and chargeable with the Duty of twelve Pence, for every Gallon of Low Wines or See farther Spirits of the firft Extraction, fo made or drawn from Melaffes only ; and that all Spirits from fuch Low zbGea.i- c. 39. Wines or Spirits of the firft Extraction, made or drawn from Melaffes only, fhall remain liable only to 24 Geo. 2. c.40. and chargeable with the Duty of fix Pence per Gallon. 26 Geo. 2. e. 13. 27 Geo. z. c. II- 31 Geo. 2, c. 36. 32 Geo. 2. c. 29. 33 Geo. 2. c. 9 £f 28. Powers, &c. XXVIII. And be it further enacted by the Authority aforefaid, That all and every the Powers, Au- of this Act. thorities, Directions, Rules, Methods, Penalties, Forfeitures, Claufes, Matters and Things, which in i^.Car.z. c.i4.and by an Act made in the twelfth Year of the Reign of King Charles the Second, intituled, An Act ' for taking away the Court of Wards and Liveries, and Tenures in Capite, and by Knights Service a.nd Pur- veyance, and for fettling a Revenue upon his Majefty in lieu thereof, or by any other Law now in Force, re- lating