4 lo C. 7. Anno triceiimo tertio Georgii II. A. D. 1759. M.ilt in Hand on S Feb. HI. And be it further enabled by the Authority aforefaid, That there fliall be alfo raifed, levied, J760, whether ground coJicfled, paid and fatisfied, unto and for the Ufe of his Majefty, his Heirs and Succeflbrs, for and P«Bu&eTinEngUnU- P°" ^^^^ ^^^^^^ of Male, whether ground or unground, made of Barley or of any other Corn or '* Grain, belonging to any Malfter or Maker of Malt for Sale, Seller or Retailer of Malt, Brewer, Diftiller, Innkeeper, Victualler or Vinegar-maker, either in his, her or their Cuftody or PolTefTion, or in the Curtody or Poffcffion of any other Perfon or Perfons whatfoever, in Truft for him, her or them, or for his, her or their Ufe, Benefit or Account, upon the faid eighth Day oi Februaj-y out thouland (even hundred and fixty, the Sum of three Pence, in that Part oi Great Britain called Eng- and id. a q. in Scotland j/fl«^j IVcLs, and Town oi' Beriuick upon Tweed ; and the Surn of one Penny Halfpenny, in that Part
- o be paid by the PcfTef- of Grer.t Brliain called Scotland, and fo proportionably for any greater or lefs Quantity j to be paid
- uis, over and abovs all by ^^q Perfon Or Perfons refpeclively poffeffed of fuch Malt, over and above all other Rates, 1
"hereon""" ^^^^ Duties and impoiitions, charged or chargeable thereupon, or that may be payable for the fame. TheD'e u on Stock ^^' ■^"'^ ^^ ^ ^^'"'^'i'^ C"^'^'-'J "t'Y the Authority aforefaid. That the Duties hereby granted upon li Hand on 8 Feb. 176c, ^'^'t, being Stock in Hand on the faid eighth Day oi Febri'ary as aforefaid, fhall be within the Re-
- o bo under the Receipt ceipt, Management and (jovernment of the feveral Chief CommiiTioners and Governors of the Re-
ind Management of the ceipt of Excife upon Beer, Ale and other Liquors for the Time being, in Great Britain refpedlively; Commifiioners and Offi- and that all inferior Officers, whether they be Sub-commiffioners, Collectors, Supervifors, Gauge'rs ceisofExciie. pj. Qti-Qj-g^ x.it are or Ihall be confticuted or appointed for levying, receiving, colleding or anfwer- ing ot his Majefty's Duties of Excife upon Beer, Ale and other Liquors, (hall, within the refpec- tive Limits or Dilrrifts, or in the feveral Places or Stations to which "they are or fhall be appointed, be alfo the Sub-commiiTioners, Collectors, Supervifors, Gaugers or other Officers refpedively, for CcmmiiTioners impowcr- the faid Duties by this AcSt granted upon Stock in Hand ; neverthelefs under the Government and ed to appoint proper Of- £)ij-e^ioij ^f j^g f^jj refpedive Chief CommifTioners of Excife for the Time being, or the major ncers for the Purpo e. p^^.^. ^^ them, who have hereby Power to difmifs or alter them, or any of them, and to make and conftitute, from Time to Time, fuch and fo many inferior Officers for the faid Duties upon Stock in Hand, as to the faid refpedtive Chief Commiffioners for the Time being, or the major Part of them, fhall feem meet. Acconnt of Stock in V. And be it further enaded by the Authority aforefaid. That all and every the faid Malfters or Hand to be returned by Makers of Malt for Sale, Sellers or Retailers of Malt, Brewers, Dillillers, Innkeepers, Viftual- the Proprietors to the jej-g ^nd Vinegar-makers, and all and every other Perfon and Perfons whatfoever, who in Truft for Tpeb fr" i°hin 10 Da°y" ^^^'^» or any or either of them, or for the Ufe, Benefit or Account of them, or any or either of after, on Penalty of 501!^^^"^* ^^^^ have in his, her or their Cuftody or PoiTcffion, or in his, her or their Houfes, Outhoufes, and Forfeiture of the Bams, Granaries or in any other Place or Places whatfoever, upon the faid eighth Day oi February jf Mall unreturned : one thoufand feven hundred and fixty, any Parcel or Qiiantity of Malt whatfoever, fliall, on that Day or within ten Days next enfuing, give a true and particular Account thereof in Writing, at the Office of Excife within the Limits of which, he, flie or they, fhall then refpedlively inhabit ; upon Pain to forfeit the Sum of fifty Pounds for every fuch Offence, and the Malt of which no fuch Duties to be paid within Account fhall have been given, which fhall and may be feized by any Officer of Excife j and within Lt«eofLuble°heSum. °"^ Calendar Month after he, flie or they fliall have given, or ought to have given fuch Account as ' aforefaid, fhall pay down the Duties hereby due or payable for fuch Malt, to the proper Officer or Officers for receiving the fame: And that all and every fuch Malfters or Makers of Malt for Sale, Sellers or Retaillers of Malt, Brewers, Diftillers, Innkeepers, Vidluallers and Vinegar-makers, who fliall refufe or negled to make fuch Payment, for his, her or their faid Stock of Malt, within the Time by this A£t limited for that Purpofe, fhall forfeit double the Sum of the Duty which fhould have been fo paid by him, her or them as aforefaid. Officers of Excife to take VI. And be it further enabled by the Authority aforefaid. That it fliall and may be lawful to and an Account of the faid fQ^ the Officers of Excife refpedively, to take a true and particular Account and Admeafurement of Stock m Hand, ^jj ^^^j^ j^^j^.^ ^^ ^^^^ Malfters or Makers of Malt for Sale, Sellers or Retailers of Malt, Brewers, Diftillers, Innkeepers, Vidl:uallers or Vinegar-makers, or any Perfon or Perfons in Trufl:, or for the Ufe, Benefit or Account of them, or any or either of them, Ihall, on the faid eighth Day of and free Accefs and En- February one thoufand feven hundred and fixty, have, be poflefTed of, or intereft:ed inj and for that trance, &c. to be allowed Purpofe fhall be permitted, in the Day-time, to enter into any Dwelling-houfe, Outhoufe, Barn, ihcm for that Purpofe, ^^ q^)^^^ p].jj,g whatfoever, belonging to every and any fuch Malflier or Maker of Malt for Sale, Sel- ler and Retailer of Malt, Brewer, Diftiller, Innkeeper, Vidlualler and Vinegar-maker, and each of them, who are hereby required to permit and fuffer fuch Officer or Officers, upon his or their Re- queft, to make fuch Entrance on the faid eighth Day oi February one thoufand kcn hundred and fixty, or afterwards, at any Time before the Duty upon fuch Malt fhall be paid, and to take fuch Account and Admeafurement thereof, and to caft fuch Malt into a regular Form, for the better af- certaining the Quantity thereof; and if they, any or either of them, fhall refufe to permit or fuffer the Officers of Excife fo to do, or if any Perfon or Perfons fhall obftru(5l, oppofe, moleft or hinder, any Officer or Officers of Excife, in the due Execution of fuch Powers hereby given, he, flie or they on Penalty of 20 1. fhall refptdtivcly forfeit twenty Pounds for every fuch Offence: And if any Malfter or Maker of Penalty of clandeftinely Malt for Sale, Seller or Retailer of Malt, Brewer or Diftiller, Innkeeper, Vi£lualler, Vinegar- removing or concealing maker, or any other Perfon or Perfons, having in his, her or their Cuftody or Pofleffion, any Quan- Dut T.d?Tol. a*nd !he ^'^.V ^^ ^^^^ chargeable by this A6t with the faid Duties, or any Part thereof, for Stock as afore- m" It fo removed or con- ^'^^^-i fl^^'l clandeftinely remove or carry away, or caufe or fuffer to be removed or carried away, the ceiled j fame, or any Part thereof, before the Duties thereupon fhall be charged, or fliall fraudulently con- ceal or hide, or caufe or fufter to be concealed or hid, or fliall not produc to the Infpedion of the G auger.
