Page:Ruffhead - The Statutes at Large - vol 8.djvu/619

A. D. i76r. Anno fecundo Georgii III. C. 5. 585 that the fame are to be exported for Merchandize to be fpent beyond the Seas ; and upon producing and a Certificate pro- a Certificate under the Hand or Hands of the Officer or Officers of Jixcife for the Port or Place where duced from the proper fuch Spirits were fhipped, of the Quantities fo (hipped, und that the fame were fhipi>ed in the Pre- Officer of the Quantity fence of fuch Officer or Officers, the Diftiller or Diftillers (hall be paid by the Corrimiffioners of *^^^ ' Excife, or their Colledor for the Port or Place where fuch Spirits fhall be fhipped, the faid Bounty of three Pounds twelve Shillings for every Tun of fuch Spirits fo fhipped ofFj and fo in proportion for any greater or lefs Quantity. XXIX. And whereas Spirits fhipped for Stores are frequently concealed from the Sight of the Officers of Excife, under Pretence of the fame being put or placed beneath other Goods, which gives an Opportunity to dtfraud the Revenue ; Be it therefore ena6led by the Authority aforefaid, That from and after the faid twenty-firft Day oi January one thoufand feveii hundred and fixty-tv/o, Spirits (hipped for Stores, all fuch Spirits as fhall be fhipped for Stores fhall, during the Time the Ship or Vefiel is or ihall be to be openly ftowed, within the Limits of any Port of this K ingdom, be openly flowed and kept fo that the Officers of '^'^"'^ '^h'^^lf^nffl '" Excife may at any Time examine the fame; on pain of forfeiting the double Duty of all fuch Stores mTy 'examine tlie farr" which fhall not be fo ftowed and kept, or produced and fhewn to the Officers of Excife ; which faid o^i Forfeiture of double double Duty fhall be charged by the Officers of Excife for fuch Stores which flial! not be fo flowed, Du yj and kept or produced and fhewn, according to the Rate fuch Spirits would have been charged with, if made for home Confum.ption ; and which Charge fhall be paid by the Mafler of the Ship or Vefiel to be paid by theMafter, on board of which fuch Stores were fhipped : And when any Spirits made for Exportation fiiall be entered for Exportation to Ireland^ or his Majefly's Plantations h J?ne}ica, or to any other Parts On Entry of Spirits made beyond the Seas in £'?/r(?^f, or to any Parts beyond the Seas 'n Africa., the Exporter or Exporters for Exportation for ire- thereof, when the whole Quantity of Spirits intended at that Tim^ to be exported fhall be fhipped, '^'p' -Ai^fnca. '^'^'■'"' fhall immediately give and enter into fuch and the like Bonds for the due and fair Exportation of fuch Bonds 2re"to"be°gH'en Spirits, and produce fuch Certificates within the refpeclive Times, and make ("uch Proofs as were Certificates produced,' refpe6tively required to be given, entered into, produced and made, by the faid herein in part recited and Proofs made, as are A6lof the thirty-third Year of the Reign of his faid late Majefty K.ig George the Second, on the '^1^|3,^'"/"'^5^'s *?^'t" Exportation of Spirits to the refpeiitive Places before-mentioned, in purfuance of the Dire£tions of bv th^red'ed Adlof'?^! that A6f ; except only that the Penalty in every Bond fo to be entered into in purfuance of this Acft, Gco.2. ihall be double the Value of the Spirits entered for Exportation, and double the Duties fuch Spirits excepting as to thePe- ought to have paid, if they had been made for home Confumption ; and until fuch Bond fhall be "'jy> which is to be entered into by the Exporter or Exporters, the Difliiller or Difiiillers from whofe Warehoufe f"ch ^°^'^'|^ ^^|^'f ^^•).^^^^ Spirits were fent, fliall be and are hereby charged for fuch Quantity of Spirits fo fhipped for Expor- fjn Bondis e^nere'dinto tation, with double the Duties fuch Spirits would have been charged with if made forborne Con- by the Exporter, the fumption ; and fuch Charge fliall not be difcharged until fuch Bond fliall be entered into : And when p.ftiiiei is liable to the zny Brit ijh made or foreign Spirits fliall be entered for Exportation to any Parts beyond the Seas in Qouble Duties. Ajia^ the Exporter or Exporters thereof, when the whole Qiiantity of Spirits intended at that Time 2<"^<^5, &c for Spirits to be exported fhall be fliipped, fhall immediately give and enter into a Bond of the like Tenor and 1} hkeT'cnor'ai'.d Con*^- Condition, with the like Security, and make the like Proof as was required to be given, entered iiito, ditionwirh thofenrquired and made, by the faid herein in part recited Adl, on the Exportation of Spirits to Parrs beyond the by the recited Aft for Seas m Africa., in purfuance of the DireiSiions of that Adt ; except only that the Penalty in every ^P't-^"'"«'^f°'-'^""» Bond fo to be entered Into in purfuance of this Aft, fhall be double the Value of the Spints entered '='"?'"' '° the Penalty; for Exportation, and double the Duties fuch Spirits ought to have been charged with, if they had been made or ufed for home Confumption ; and until fuch Bond fhall be entered into by the Exporter and until Bond is en- or Exporters, the DilHUer orDiflillers from whofe Warehoufe fuch Spirits were fent, fhall be and are ^'^'"^^ into, theDirtilleris hereby charged for fuch Quantity of Spirits fo fhipped for Exportation, with double the Duties fuch ^"^'"^ '° ^^^ Duties, &c. Spirits would have been charged with, if made for home Confumption ; and fuch Charge fhail net be difcharged until fuch Bond fhall be entered into ; and alfo except that the Proof of the due Ex- portation of fuch Spirits fhall not be required to be made till the End of three Years from the Date of fuch refpe6live Bond ; and all and every Perfon and Perfons authorized by the faid iu part recited Power of adminiftering A<Sl to adminifter any Oath or Oaths in any ways relating to the due Exportation of Spirits under the 0ths in tht-fe Cafes, Directions of that A61, fhall be and are hereby impowered to adminifier the like Oaths for the Pur- '^^. '^'™f ^^ "°'^^ '"^ pofes O/ this Aa. _ • . vecuedAd. XXX. And it is h.reby further enabled by the Authority aforefaid. That if any Difliller or penalty of obftrnfling an Diftillers, or any other Perfon or Perfons, fhall obfl:ru6i:, molefl, let, or hinder any (Jfficer of Ex- officer in the Execution cife in the due Execution of the Powers or Authorities, or any of them, given by this Adl, all and °^ ^'^ ^"'y* '°°'* every Perfon and Perfons fo offending fhall, for every fuch Offence, forfeit and lofe the Sum of one hundred Pounds. XXXI. And be it further enabled by the Authority aforefaid, That all and every the Powers, Autho- ThePoweis, Rules, Pe- ritie^, Diredlions, Rules, Methods, Penalties and Forfeitures, Claufes, Matters and Things, which in niltics, and Culi.es. &c. and by an Adl made in the twelfth Year of the Reign of King Charles the Second, (intituled, AnAci for ^^ 'Y'^"- ^-'j^J)-! taking away the Court of Wards and Liveries^ and Tenures in Capite, and by Knights Service ««^ i'^^'- now'^infece extended" veyance^ and for fettling a R.evenne upon his Majejiy in lieu thereof) or by any other Law now in force, to this A61. * relating to his M;tjefly's Revenue of Excife upon Beer, Ale, or other Liquors, are provided, fettled,, or eftablifhed, for fecuring, enforcing, managing, raifing, levying, colleiSting, paying, mitigating, or recovering, adjudging, or afcertaining the Duties or Penalties thereby granted, and for preventing, detecting, and punifliing Frauds relating thereto, or in any wife rehiring to the due and fan" Exporta- tion of Spirits to foreign Parts (not otherwife altered by this Adj fhall be exercifed, practifed, ap- plied, ufed, impofed, levied, recovered, and put in Execution, Tar the fecuring, enforcing, managing, Vol. Vin. 4 F raiung,