The faid duties fhall be under the management of the commiflioners of the customs; and fhall be paid over weekly by the receiver general into the Exchequer, apart from all other monies, and fhall be entered accordingly in proper books to be provided there for that purpofe.

No allowance fhall be made for leakage, but upon wines imported directly from the country or place of their growth, &c. Madeira wines from the British plantations in America excepted.

From and after July 5, 1763, an additional duty fhall be laid on all cyder and perry, viz. on all cyder and perry imported 40s. per ton; and upon all cyder and perry made within Great Britain, 4s. per hhd. to be paid by the maker.

The duties upon cyder and perry made in England, to be under the receipt and management of the commiffioners and officers of excife there, and thofe in Scotland under like officers there. The commiffioners fhall appoint a fafficient number of officers, and the duties fhall be paid into the Exchequer apart from all other monies.

The makers of cyder and perry (not being compounders) fhall enter their names, and the mills, preffes, or other utenfils, ftore-houfes, and other places to be made ufe of, at the next office of excife, ten days before they begin to work, under the penalty of 251. for ufing any unentered place.

The officers of excife, upon requeft made, fhall have free accefs in the day-time, to all places entered or made use of for making or keeping perry or cyder, and shall gauge, and report the contents to the commiffioners, leaving a copy for the maker. The duties fhall be paid

according thereto, within fix weeks from making fuch charge; and the ufual allowances fhall be made in refpect thereof.

Perfons, intending to fell or remove any cyder or perry in their poffeffion, made before July 5, 1763, fhall fend a figned particular thereof to the next office of excife, ten days before the faid 5th of July, that the officer may attend, and take an account thereof, and grant certificates occafionally for the removal of a like quantity, without charg ing the duty, &c.

No cyder and perrý exceeding fix gallons fhall be removed, &c. without a certificate, on forfeiture thereof, with the package. Of. ficers of excife may feize the fame. A time fhall be limited, for which the certificate fhall be in force.

Perfons making cyder or perry to be confumed in their own private families only, fhall be admitted to compound for the duties, they giving in a lift of the number in family, and paying at the rate of 55 per head per ann. This compofition fhall be renewed annually, and the money paid down at the fame time. The houfes, &c. of perfons, who fhall thus compound, fhall be exempted from furvey or fearch. But upon increase of the family, a new lift fhall be given in, and 5d. per month per head fhall be paid for the additional number, during the fubfifting unexpired term of the year. Compounders neglecting to deliver in fuch lifts, and to pay their compofition money, fhall be charged with the duty, and become liable to a furvey. Perfons delivering false or defective lifts, &c. fhall forfeit zol.

Children under eight years of age hall not be inferted in the lifts Com

Compounders may fell, difpofe of, or remove any cyder or perry more than fufficient for their own ufe, giving two days notice to the proper officer, who fhall attend, and take an account thereof, and charge the duties and report the fame to the excife-office, leaving a copy with the compounder. Such cyder or perry shall not be afterwards removed without a certificate. Compounders being guilty of any fraud, or in felling, exchanging, or delivering out cyder or perry, fhall forfeit 20 1.

No compounder fhall let out or lend his mill, or other utenfils for making cyder or perry, without giving three days previous notice to the proper officer to attend, and charge the duties; unlefs the cyder or perry be the property of another compounder, or of fome perfon not liable to the duty; and no part of it fhall be removed without a certificate, under a penalty of 101.

Perfons uling their own mills, &c. or procuring cyder or perry to be made at the mill, &c. of any other perfon, fhall be deemed makers.

Compounders for malt fhall not be liable to compound, or pay duties, for cyder or perry to be made and confumed in their own, families, unless they fhall fell, or otherways difpofe of any part thereof; in which cafe they fhall comply with the directions given with refpect to compounders in like circumstances. Occupiers of tenements not rated above 40s. per ann, to the land tax, and not making more that four hogfheads of cyder and perry in the whole in a year, fhall be exempted from duties, or compounding.

Thefe new duties on cyder and perry fhall be drawn back on exportation; and upon diftillation

thereof into low wines and fpirits ; and upon the fame being made into vinegar, and charged with the duties as fuch,

The penalty of oppofing an of ficer in the execution of his office, or of rescuing or ftaving any cyder or perry after any feizure thereof, fhall be 50l. for every fuch offence. Informations for offences against this act, by the makers of cyder or perry, fhall be laid within three months after being committed; and notice thereof shall be given them.

Perfons aggrieved by the judgment of any juftice of the peace, touching the duties or penalties, may appeal to the quarter felons; and the determination of the faid court fhall be final.

Appellants fhall give notice to the other parties, and the court fhall award colts as they fee fit, to be levied by diftraint.

For want of fufficient time intervening, an appeal may be made to the fecond quarter feffions.

A re-hearing fhall be had of the merits of the cafe upon appeals; and defects of form in the original proceedings may be rectified by the court.

All powers, rules, methods, penalties, and claufes in act 12 Car. IT. or in any other act relating to the revenue of excife, where not altered by this act, fhall be put into execution with refpect to the duties on cyder and perry.

The penalties and forfeitures relating thereto, fhall be recovered or mitigated, as by the laws of excife, or in the courts at Westminster, or the court of Exchequer in Scotland, and fhall be employed, half to the ufe of the king, and half to him that shall fue,

The duty on cyder and perry [2] 3 brough

brought from Jersey, Guernsey, Sark or Alderney, fhall be paid by the importer before landing, on penalty of being feifed and forfeited. The monies arifing by the respective duties granted by this act, fhall be entered in proper books in the auditor's office feparately from each other, and from all other monies; and fhall be a fund for the payment of the annuities chargeable on the principal fum of 5.000,000l. borrowed on the credit of this act.

Heads of the Act paffed this Seffion for explaining and amending the foregoing At.

WHEREAS by an act made in

the laft feffion of parliament, a duty of four fhillings per hogfhead was granted upon all cyder and perry made in Great Britain, over and above all other duties: and it was thereby directed, that the faid duty fhould be paid within fix weeks, from the time of making the charge by the officers of excife; and all makers of cyder and perry were thereby authorised to compound for this duty, in refpect of the cyder and perry to be confumed in their own private families. And whereas it would be a great relief to the perfons fubject to the faid duty, or to the compofition in lieu thereof, many of whom are in duftrious perfons, with large families, if the time for payment of the faid duty were enlarged, and the compofition of five fhillings, authorifed to be made by the faid act, were lowered.

From and after the 5th day of July 1764, the time limited by the former act for payment of the duties, fhall be extended to fix

months; after the expiration of which they fhall be recovered and levied, as hereby directed,

In lieu of the former compofition, officers of excife are authorised to compound with private families, at the rate of 25. per head, per ann, for each perfon of eight years old and upwards, in the lifts delivered in to them, which compofition fhall be renewed annually; and in cafe of an increase in the family during the year, an additional lift shall be given in, and 2d. per month paid for every perfon added during the fubfifting unexpired term of fuch year. The compofitions fhall be applied as the duties. Other parts of the former act relating to compofitions, fhall continue in force.

Makers of cyder at other preffes than their own, not being compounders, fhall enter their names at the next office of excife, ten days previous to fuch making; together with the mills, and owners thereof, and the cellars or ftorehouses for keeping fuch cyder, under a penalty for their ufing any unentered mill, ftorehoufe, &c. of 251. Officers of excife fhall have free access to the faid mills, ftorehouses, &c. in the day time, to gauge the cyder, &c. and to make and report the charge, leaving a copy with the maker ; who fhall pay the duty according to fuch charge.

Proprietors of cyder mills, &c. fo lent out, fhall not be obliged to give notice thereof.

Where the compounder intends to fell or difpofe of cyder, &c. immediately from the mill, the officer fhall deliver to him blank certificates and counter-parts for the purpose, to be filled up occafionally; which fhall protect the removal of fuch

cyder.

cvder. The counter-part shall be filled up and figned, at the fame time with the certificates, and fhall be returned to the officer, and a receipt shall be given him for the

certificates. The certificates and counter-parts not ufed, fhall be produced when called for. The quantities fold, and certified for,

fhall be verified on oath. Returns

the

of the quantities difpofed of, as aforefaid, fhall be made by the officers of excife to the commiffioners of excife, and the duties charged from the counter-parts; a copy of which returns fhall be left with the maker, who fhall pay dety accordingly within fix months from thence. A maker of cyder or perry not complying with thefe re-1" gulations, or being guilty of any fraud, fhall forfeit 251. Certificates for the removal of cyder from the mill, fhall be in force, but between 1 Sept. and 13 Dec. yearly. Blank certificates and counter-parts fhall be delivered up within ten days after, on penalty of 251.

The penalty of obstructing an officer in his duty, fhall be 501. If any officer of excife fhall refufe or wilfully neglect to leave a true copy of his report in writing, or to graut a certificate for the removal of any cyder or perry, upon reasonable requeft made for that purpofe, or if any maker of cyder or perry, authorized to compound, fhall offer to make fuch compofition, and if any fuch officer fhall refufe or wilfully neglec to accept fuch compofition, he fhall, for each refufal or neglect, forfeit and pay the fum of forty

fhillings.

The reprefentation of the lord mayor, aldermen, and commons of the city of London, to their reprefentatives,

THIS

governments.

An attack upon the liberty of the fubject, made fo immediately after a glorious and fuccefsful war, and at a time when we had just reafon to expect to enjoy the bleffings of peace, demands your ferious attention.

And this court doth remark, that whatever maybe the ne flity of the times, the fmailnefs of the fum indicates that cannot be the only motive to fo extraordinary a measure.

For thefe reafons, this court doth moft earnestly recommend your conftant attendance in parliament, and utmost endeavours to oppofe every enlargement and extention of the powers of excite, and that you do not conceal from the public any fuch attempt, nor fuffer yourselves to be amufed by any plaufible alteration in the bill, fubjecting the makers of cyder and perry to excife laws.

Petitions of the lord mayor, aldermen, and commons of the city of London, to the different branches of the legiflature against jaid bill.

enlarge de dominion of the excite muft awaken your petitioners fears, it will alle juftify their dutiful reprefentations to this honourable houfe, the guardians of liberty.

That after all the burdens fo chearfully borne, all the hardships fo patiently endured, and all the blood fo freely fpilt in fupport of the late juft, glorious, and fuccefsful war, your petitioners moft humbly hope, that the meritorious fubjects of this country may not feel the extenfion of excife laws amongst the firft fruits of peace.

Your petitioners, therefore, moft humbly pray, that fo much of the faid bill, as fubjects the makers of cyder and perry to the powers of excife, may not pafs into a law.

And your petitioners fhall ever pray.

This petition not having the defired effect, another petition, in the fame words, was prefented, at their request, to the houfe of lords by the earl Temple; and likewife the fol

ing to the king the very inftant it was known the bill had paffed the house of lords.

To the king's most excellent majesty.

That your petitioners are fully convinced, that the collecting the duties intended to be laid upon the makers of cyder and perry, by way of excife, is not, nor can, in many inflances, be fo regulated, but that it will occafion numberless difficulties and questions.

That the method of trial and decifion of excife difputes are founded only in neceffity, being in their nature arbitrary, and inconfiftent with the principles of liberty, and the happy conftitution of your majefty's government.

That the expofing private houses to be entered into, and fearched at pleafure, by persons unknown, will be a badge of flavery upon your people.

That your petitioners, firmly confiding in your majefty's gracious favour, and filled with a moft humble and grateful fenfe of your paternal affection for your people, most humbly befeech your majefty to protect their liberty, and to keep them happy and at eafe, free from the apprehenfion of being difturbed in their property, by which your majefty will erect a lafting monument of your goodness in every houfe in the kingdom.

Your petitioners, therefore, moft humbly implore your majefty, that you will not give your royal affent to fo much of the bill, as fubjects the makers of cyder and perry to excife laws.

And your petitioners fhall ever pray.

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