58^4 ^- 5' Anno fecundo Georgii III. A. D. 1761. Duty for the Qj-iantity of Low Wines and Spirits fuch Wafh fo decreafed is prefumed to make ; and to be computed accord- jj^g Officers of Excife are hereby required in fuch Cafe, to make fuch Charge accordingly, calculating Wa^wouSkeof fiich W^afh fo found to be decreafed, to produce the fame Quantity ci Low Wines and Spirits as Low Wines and Spirits Wafh is prcfumcd to do when Spirits are made for home Confumption : And if any Decreafe ihall at for HomeConfumption jany Time or Times appear in the Stock of Spirits made for Exportation, belonging to any fuch and CO pay double Duty, J^jftijler or Diftillers, except fuch as can or may be accounted for by the Certificates of Che proper '•"duie'^^t Deaelre^in"'^^'^^ °'" Officers, either as being exported as ?vlerchandize, or for Stores, or as being taken out for h:rst"c!cof Spirfts^nTadehome Confumption, on Payment of Duties by the Confent of theCommiffioners of Excife, or by any
- or Exportation. Allowance the faid Commiffioners fhall have made to any fuch Diftiller or Diftillers, for or by reafon
of Wafte, or any Difference which may have arifen between Gauge and Weight, or by being fent Coaftways for Exportation, or by being fent, with the Confent of the Commiffioners of Excife, to any other Diftiller, in order to be redlified for Exportation ; every fuch Diftiller and Diftillers fliali be charged, and the Officers of Excife are hereby required to charge him, her, or them for all the Spirits fo found to be decreafed and not properly accounted for, with double the Duties fuch Sfiirits Officer to fecure the Still would ha e been charged with if made for home Confumption : And the more eiFedlually to prevent and other Veflels from fuch Diftillers from working in the Abfence of the Officers of Excife, every fuch Diftiller and Diftil- being fraudulently madeJers is and are hereby required to permit the Officer of Excife to fecure the Head and Heads of his, Die of in his Abfence J jj^j.^ q^ their Still or Stills, when fuch Still or Stills are not at Work, and alfo the Pump or Pumps for charging the Still or Stills, and emptying the Low Wine and Spirit Cafk, fo as to prevent the and the Spirits froiri be- ^^"^^ being ufed in the A'bfence of the Officer, and alfo to fecure the Lid or Head of the Low Wine ir!g fecreted. and Spirit Cafks, and the Safe at the End of the Worm, to prevent any Spirits or Low Wines being fecreted, whilft the Still is at Work ; all which the faid Officers are hereby impowered to do. On Delivery of Spirits XXVIL And be it further enaded by the Authority aforefaid. That when Spirits made for Ex- to be fentCoaftways,vith portation fhall be delivered out of any Warehoufe or Warehoufes fo fecured as aforefaid to be fent the Port'where entered Heirs and SuccefTors, to be approved of by the refpedlive Commiffioners of Excife for the Time being, fpr. or any three of them, or by fuch Perfon or Perfons as they fhall, from Time to Time, appoint for that Purpofe, in double the Value of the Spirits, and double the Duties which are payable for the like Spirits diftilled for home Confumption, that the fame Spirits, and every Part thereof, fhall (the Danger of the Seas and Enemies excepted) be really and truly landed in fuch Port of this Kingdom, Bondsnot tobedifcharg- for which the fame fhall be entered; and fuch Bonds fo entered into, fhall not be difcharged or be ed, till a Certificate, con- delivered up until a Certificate fhall be produced from the Chief Officer of Excife of the Port for ditioned to be returned in •which fuch Spirits Were entered, teftifying the Landing thereof, and dcfcribing the Number of the fix Months, be produced (^^^5 qj. other Package containing the Spirits, and the particular Marks of fuch Cafks or Package, l7ThibnS'th?Sme ^nd the exaa Quantity of Spirits landed ; and alfo teftifymg that the Mafter, Mate, Purfer, or other accordingly, Perfon, having the Charge of the Ship or VefTel during the Voyage in which the faid Spirits were and of Oath being made fent Coaftways, had made Oath before him that the faid Spirits, and every Part thereof, were fairly by the Mafter, that the landed there 3 and that at the Time of landing they were of the fame Quality as when fiiipped on I'lTre wkhoufan'?rfud^°=^^' ^^^ ^^^^ no Part of fuch Spirits had been wilfully or fraiidulently diminiflied, relanded, or in"he'Quantity"or Qua- unfhipped, fince the fame were put on board (which Oath the faid rcfpedive Officers of Excife are lity of the Spirits ; hereby impowered to adminifter) and alfo teftifying that the fame Spirits, and every Part thereof, and Proof that the fame vverc really and truly, fince their Arrival there, exported from thence to foreign Parts ; and the Con- have fmce been exported ^jj^j^j^ of ^H fuch Coaft Bonds fhall be, to produce fuch Certificate in fix Months from the Date parTs^-^"" '° '°'*"^" thereof; and fuch Spirits fo to be fent Coaftways, when landed at the Port for which they were and the Spirits on their entered, fhall bc, immediately on the landing thereof, put into a proper Warehoufe, and there con- Jamiing, areto be fecured tinued until the fame fhall be exported, and fhall be fecured by the Perfon to whom they are fent, in a proper Warehoufe ^nd by the f^iid Chief Officer of Excife, by two different Locks and Keys, one of which faid Keys xill exported. ^.^Ij ^^ j^^pj. ^y jj^g f^jj Perfon, and the other by the faid Officer ; which Warehoufe Locks and Keys Matters and others c0n.fh2.ll be provided by the Perfons to whom the Spirits were fent; and all Mafters, Commanders, and cvned in the fraudulent Other Perfons, belonging to any Ship or Veflel carrying Goods Coaftways, who fhall affift or con^ Landing, or imbt-zzling nivc at the fraudulent laiiding, embezzling, or diminifhing any Spirits fent Coaftways, and all other Spirits fent Coaftways,^ Pcrfons affifting or otherwife concerned in the unfhipping the fame, or to whofe Hands the fame flialj jre lah c to Pena ues. j^^owingly come, are hereby declared to be fubjcit and liable to all the like Pains, Penalties, and Kor- feitures, as are infli£tcd by any former Adt or Adts of Parliament for enforcing the fair Exportation of Spirits to foreign Parts. XXVni. And for the further Encouragement of the Exportation of Spirits made or drawn ia A Bounty of -1. 12!. per ^^^ Britain from Corn, Be it cnatSled by the Authority aforefaid, That from and after the twenty- Tun, is allowed on all firft Day of "January one thoufimd fevcn hundred and fixty-two, there fhall be a Bounty of three Frjtifh Spirits made from Pounds and twclve Shillings for every Tun of Spirits fo drawn or made in Great Britain from Corn Corn, exported as Mer- -which fhall be exported as Merchandize to Parts beyond the Seas ; and upon Oath being made before nrK**!,";' rT.f"any two or more of the Commiffioners of Excife, or Juftices of the Peace for the County or I^lace Oath bring made 01 a.', /.,„.. . 11,111,- 1 ii- due Conformity to the from whencc any luch bpirits are mtenued to be exported, that the lame were drawn and made in Acfiulationsofthis Aft j Great Britain from Corn under the Regulations of this Act, and not mixed with any other Materials, except what were nccefiary for rcdtifying the (aw.c ; and that fince the making thereof the fame ha,ve been properly fecured ia a Warehoufe or Warehoufes iiccordijig to the Dire^ions of this A€t; and thai
