66 G. r. Anno quarto Georgii III. A. D. 1763. fcribed, mentioned or expreffcd in the faid former Aft, or in any other Aft or Acts of Parliament thereby referred unto, or any of them, for or concerning the Duties by them, or any of them, granted or continucd'- and that the fame Aft formerly made and patted, and the faid other Acts hereby referred unto, as for and concerning the faid Duties upon Malt, Mum, Cyder and Perry, and every Article, Rule, Claufe, Matter and Thing in them, and every or any of them contained, or thereby referred unto, and now being in force and not otherwife altered by this Ac~t, {hall be and continue in full Force and Effect, to all Intents and Pur- pofes, for raifing, levying, collecting, fecuring and accounting for the Rates, Duties and Impositions hereby granted and continued refpeftively, and for levying and recovering the Penalties and Forfeitures, and making any Mitigations and proportional Allowances, and all other Matters and Things durimr the Con- tinuance of this Aft, as fully as if the fame were particularly and at large repeated in the Body of this ore- fentAft. ' III. And whereas it is the true Intent and Meaning of this prefent Aft, That the full and entire Sum
- of twenty thoufand Pounds, of lawful Money of Great Britain, clear of all Charges and Expences of
' Management and Collection, fhall be raifed out of that Part of Great Britain called Scotland, for the Ser- ' vice of the Year one thoufand feven hundred and fixty-four, by the faid Duties upon Mum, Cyder an4 ' Perry, to be charged there, as aforefaid, and by a Malt Tax to be raifed and levied as in Eng/and, by a ' Duty of three Pence />?r Bufhel on all Malt made and confumed in Scotland; and in cafe the faid Duties ' upon Mum, Cyder and Perry, and the faid Duty of three Pence per Bufhel upon Malt, to be charged in ' Scotland, by virtue of this Aft, being duly furveyed and collected, fhall not be fufficient effeftually to
- raife and anfwer the faid Sum of twenty thoufand Pounds in nett Money, after all Charges and De-
- duftions whatfoever, that fitch Deficiency fhall be made good by a Surcharge to be made upon all Makers
' of Malt in that Part of Great Britain called Scot/and, in proportion to the Malt they fhall refpeftively
- make between the twenty-third Day of June one thoufand feven hundred and fixty-four, and the
' twenty-fourth Day of June one thoufand feven hundred and fixty-five;' Be it therefore enacted by the 20,000]. to be Authority aforefaid, That after the twenty-fourth Day of June one thoufand feven hundred and fixty-five, i_afed in Scot- in cafe it fhall appear to the Commiffioners ofExcife for the Time being, in that Part of Great Britain ' tailed Scot/and, that the faid Duties upon Mum, Cyder and Perry, and upon Malt made in Scotland, by this Aft granted as aforefaid, fhall not be fufficient to anfwer the clear Sum of twenty thoufand Pounds as aforefaid ; then, and in fuch Cafe, it fhall and may be lawful for the faid laft-mentioned Commiffioners of Excife, and the Officers under them, to make a proportional Surcharge upon all and every the Perfon and Perfons who fhall have made any Malt in that Part of Great Britain called Scotland, within the Year end- ing the twenty-fourth of June one thoufand feven hundred and fixty-five, or fo much Money, by way of additional Duty upon all the Malt made by fuch Perfon or Perfons refpeftively, as fhall make good fuch. Perfon or Perfons proportional Part of fuch Deficiency; which faid Surcharges fhall be paid to the refpec- tive Collectors of the faid Duties on Malt, by the refpeftive Perfons on whom the fame fhall be fo made, within one Month after the fame fhall be fo furcharged ; or in default thereof, the refpeftive Perfon or Perfons who fhall negleft or refufe to make fuch Payment, fhall forfeit treble the Sum upon him, her or them refpeftively furcharged as aforefaid ; to be recovered in fuch manner as the Duty of three Pence per Bufhel may be recovered by virtue of this Aft, or any other Aft or Afts of Parliament herein before recited or referred unto ;* which faid Surcharge by way of additional Duty, for making good the Deficiency of the faid Sum of twenty thoufand Pounds (if any fuch Deficiency there fhall be) fhall be computed and fettled as followeth ; that is to fay, As the particular Quantity of Malt made by each fuch Mallter or Maker of Malt in Scot/and within the faid Year, ending the twenty-fourth Day of June one thoufand feven hundred and fixty-five, fhali bear proportion to the whole Quantity of Malt made in Scotland within the fame Year, fo the particular Surcharge to be made upon fuch particular Malfter or Maker of Malt, for or towards making good the faid Deficiency, fhall bear proportion to the whole Sum, which fhall be found to be fo de- ficient as aforefaid. addeVw °ite IV " Provided neverthelefs, and be it declared by the Authority aforefaid, That if the faid Rate of three- riflieries &c. Pence per Bufhel fhall produce a greater Sum than the faid Sum of twenty thoufand Pounds, clear of all Charges of Management, the Surplufage fo produced over and above the faid clear Sum of twenty thoufand Pounds, fhall be wholly applied towards the encouraging and promoting the Fifheries, and fuch other Ma-- nufaftures and Improvements in Scotland, as may molt conduce to the general Good of the United King- dom, and to no other Ufe, Intent or Purpofe whatfoever ; in fuch manner as directed by an Aft paffed in. the thirteenth Year of the Reign of his late Majefty King George the Firft, intituled, An Aft for encou- raging and promoting Fijlierics, and other Manufailurcs and Improvements in that Part of Great Britain called . . Scotland. h'Tro'th/w . ^ ' An( * ' n * s h ere W declared and enafted, That in all Cafes where the herein before recited Aft of the. D:vn°na Time as ^ r ^ *^' ear °f h> s prefent Majefty's Reign, did relate to any Day or Time within the Year,, which com-. the Afti'See.3. menced from the twenty-third Day of June one thoufand feven hundred and fixty-one, this prefent Aft did. doth and fhall relate to the like Day and Time within the Year, commenced from the faid twenty-third Day oijune one thoufand feven hundred and fixty-four. Malt brought VI. And it is hereby further enafted by the Authority aforefaid, That all Malt made in Scotland, not to. Sea" obe'e"" 1 ^i ^ e conuimed there, which at any Time or Times between the twenty-third Day of June one thoufand. at tiie > brf ? o| r ' f even hundred and fixty-four, and the twenty-fourth Day of June one thoufand feven hundred and fixty-. landing ;■ five, fhall be brought into England, Wales, or the Town of Benvick upon Tweed, fhall, in cafe the fame be brought by Sea,, be entered with the Officer for the faid Duties of the Port where the fame fhall be fo. brought into England, Wales, or the Town of Benvick upon Tweed aforefaid ; and the Sum of fix Pence per Bufhel for the Duties thereof, fhall be paid to fuch. Officer before landing thereof, unlefs a Cer.tifi.cate from ' the-
