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c. 149. Reduction in strength,

under this act, shall immediately on the landing thereof cause the same 54 Geo. 3. to be put into such warehouse for that purpose provided (at the charge of such proprietor, &c.) as shall be approved of by the commissioners of excise in England or Scotland as the case may require; and such proprietor, &c. shall, before he shall remove or be entitled to any permit for the removal of any such spirits from such warehouse, give to the proper officer of excise notice in writing to attend at such warehouse between the hours of seven in the morning and four in the afternoon, for the purpose of seeing such spirits reduced as hereinafter mentioned; and such proprietor, &c. shall immediately, on such officer's attendance, or within half an hour then next following, reduce, in the presence of such officer, all such spirits intended to be removed to the strength of one to ten over hydrometer proof; (a) and if such proprietor, &c. shall neglect or refuse to give such notice, or to reduce such spirits in manner aforesaid, all such spirits shall be forfeited: provided always nevertheless, that no less quantity than one cask, containing 100 gallons of such spirits at the least, shall be reduced at any one time.

Rule 8. There shall be allowed to the rectifiers and compounders of what perspirits in England permits for the sending out any number of gallons, mits allowed, not exceeding the rate or proportion of 150 of British brandy, rectified British spirits, or compounds, for every 100 gallons of such Irish spirits which they respectively shall have received, of the strength of one to ten over hydrometer proof. (a)

Rule 9. From the 1st October, 1814, and during the continuance of what spirits this act, it shall not be lawful for any person to export, or enter or ship may be shipa for exportation, from any place in Ireland to any part of Great Britain, any spirits made or distilled in Ireland, except such spirits as shall have been or shall be secured in warehouses in Ireland, without payment of the duty of excise payable in Ireland thereon, according to the several acts in force in Ireland at the time of the passing of this act, for regulating the making, distilling, and warehousing of such spirits in Ireland; and all such spirits shall be entered and shipped for exportation from Ireland, directly from such warehouses only; and in case any spirits shall be exported, or entered or shipped for exportation, from any place in Ireland, to or for any part of Great Britain, other than such spirits as are hereby permitted to be so exported, or in any other manner than is hereby directed, such spirits so unlawfully exported, or entered or shipped for exportation, and the ships, boats, or vessels, on board which the same shall be laden or exported, shall be forfeited, and may be seized by any officer of customs or excise. (6)

Rule 10. During the continuance of this act, no spirits made or distilled Strength of in Ireland, shall be permitted to be received into any such warehouse, spirits to be

ascertained, unless, on the delivery thereof for the removal to such warehouse, the quantity and strength of each package thereof, and the full capacity or contents of each such package, shall have been ascertained by the proper officers of excise by the hydrometer called Clarke's hydrometer, (a) at the distillery where the same shall have been made and distilled; nor unless such quantity, strength, size, and full content or capacity, together with the marks and numbers, of each such package, shall be specified in, or indorsed on the permit, to authorize the

ped, &c. 16.

$16.

(a) As to the strength of spirits, see Title 180, Rules 15–20.
(0) As to officers of army, navy, &c. see Title 5, Rules 76, 89, 99, and 100.

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54 Geo. 3. e. 149.

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removal of such spirits from the said distillery to such warehouse as aforesaid; and if on the arrival or receipt of any such spirits at such warehouse, any deficiency shall be discovered by the proper officers of excise, in the strength or quantity of any such spirits, below the strength or quantity of such spirits specified in, or indorsed on, any such permit, then such spirits shall be forfeited, and may be seized by

any officer of excise in Ireland. Strength of

Rule 11 During the continuance of this act, no such spirits made or Irish spirits distilled in Ireland shall be delivered from any such warehouse for exporbefore deli

tation to any part of Great Britain, unless the strength thereof shall on vered out for such delivery have been ascertained by the proper officers of excise, exportation, by Clarke's hydrometer ;(a) and such officers shall give to the exporter $ 17.

thereof a certificate in writing, in which such officers shall certify the strength of the spirits contained in each package, together with the size or full content of such package, and the marks and numbers thereof, and the quantity of such spirits contained therein ; and such certificate shall accompany such spirits to the place in Great Britain to which such spirits shall be consigned or sent: and if on the arrival or landing of any such spirits at such place in Great Britain, any deficiency be discovered by the proper officers of excise in the strength or quantity of such spirits, below the strength or quantity thereof specified in such certificate; or if any spirits made or distilled in Ireland be imported into any place in Great Britain, without being accompanied by such certificate, then such spirits shall be forfeited, and may be seized by any officer of customs or excise (6) in England or Scotland: provided that no spirits made or distilled in Ireland shall be forfeited, for any excess or deficiency of strength of such spirits, not more than three per cent. above or below the strength of such spirits

specified in any such permit or certificate. Forging, Rule 12. If any person shall forge, or cause to be forged, any certi18. ficate granted by any officer of excise, as a certificate authorized or re

quired to be granted under this act, or any specification by this act authorized or required to be in or indorsed on any permit; or if any person shall knowingly or willingly give any false certificate as aforesaid, or any permit with a false specification as aforesaid therein or indorsed thereon, or shall knowingly or willingly accept any false certificate as aforesaid, or any permit with a false specification therein or indorsed thereon ; or if any person shall fraudulently alter or erase any such true certificate, after the same shall have been given by the proper officer of excise, or any such true specification in or indorsed on any permit; or if any person shall knowingly or willingly publish or make use of any such certificate so forged, altered, or erased, or any permit having therein or indorsed thereon any such specification so forged, &c.; every person so offending shall, for each such offence, forfeit 5001.

Rule 13. Every distiller in England, who shall be desirous of making distillers may or distilling spirits there for exportation from thence to Ireland, shall be distil spirits

at liberty so to do, under the same regulations (save as is herein in that

behalf otherwise particularly provided) as are, by 28 Geo. 3. c. 46. Land, $ 19. and 45 Geo. 3. c. 100. (c) or by any other act of parliament in force

immediately before the passing of this act, provided for distillers

(a) See Title 180, Rules 15–20.
(6) As to officers of army, navy, &c, see Title 5, Rules 76, 83, 99, and 100.
(c) See TITLE 34, Rules 1, 17, and 18.

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making or distilling spirits in England, for exportation from thence to 54 Geo. 3. Scotland; and all the said regulations (except as in that behalf afore- c. 149. said) are hereby respectively extended to every distiller, who, from the 1st October, 1814, shall make or distil any spirits in England, for exportation from thence to Ireland, as fully as if the said regulations (except as in that behalf aforesaid) had been at large inserted in the body of this act.

Rule 14. Every distiller in Scotland, who shall be desirous of making How Scotch or distilling spirits in that part of the United Kingdom for exportation distillers may from thence to Ireland, shall be at liberty so to do, under the same re

portation to gulations (save as is herein in that behalf otherwise particularlyprovided) Ireland, $ 20. as are by the said acts, or by any other act of parliament in force immediately before the 28th July, 1814, provided for distillers making or distilling spirits in Scotland, for exportation from thence to England; and all the said regulations (except as aforesaid) are hereby extended to, and put in execution for, every distiller, who, from the 1st October, 1814, shall make or distil any spirits in Scotland for exportation from thence to Jreland, as fully as if all the said regulations (except as in that behalf aforesaid) had been at large inserted in the body of this act.

Rule 15. During the continuance of this act, it shall be lawful for any Esport, : 21. distiller in England or Scotland to export the whole or any part of his stock of spirits made duty free for exportation agreeably to the said acts of 28 and 45 Geo. 3. directly from his entered distillery in England or Scotland to Ireland, under the regulations contained in this act, or any other law in force at the commencement of this act, relating to the exportation of spirits made in Great Britain, so far as such regulations can or may be applied to the exportation of such stock, or any part thereof, to Ireland ; and the said regulations shall be put into execution for the exportation of such stock, or any part thereof, so to be exported to Ireland, as fully as if the said regulations had been repeated in the body of this act.

Rule 16. It shall be lawful for any distiller in England or Scotland to Strength of increase by re-distillation, under the inspection and superintendence of spirits may the proper officers of excise for exportation to Ireland, under the regula-5-22. tions of this act, to any strength not exceeding that of one to three over hydrometer proof, the whole or any part of such their stocks of spirits so made free of duty, in England for exportation to Scotland, or in Scotland for exportation to England.

Rule 17. It shall be lawful for every distiller in England and Scot- Degree of land respectively to send out his spirits for exportation to Ireland, Strength,

$ 26. under this act, at any degree of strength not exceeding that of one to four over hydrometer proof (a)

Rule 18. No spirits made or manufactured in Ireland, and imported trish spirits from thence into Scotland, shall be removed from Scotland into England by land carriage, nor shall any such spirits be imported from Scot

carriage, land into England, in any vessel or boat of less burthen than 70 tons, $ 27. or in any package which shall not contain 100 gallons of such spirits Size of vessel at the least, on pain of forfeiture of all such spirits, and the vessels, or and package. boats, horses, cattle, and carriages employed in such importation, removal, or carriage thereof; and such spirits, vessels, boats, horses, cattle, and carriages, may be seized by any officer of excise. (6)

be increased,

from Scute land by land

(a) See Title 180, Rules 15–20.
(6) As to officers of army, navy, customs, &c. see Title 5, Rules 70, 83, 99, and 100.

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Rule 19. Every distiller in England and Scotland respectively shall, C. 149. $ 29. in the presence of the officers of excise under whose survey he shall English and Scotch spirits

then be, make up to the strength of one to four over hydrometer proof,

instead of the strength of one to ten over hydrometer proof mentioned taju strength. in the said act of 28 Geo. 3. (a) all the spirits made, distilled, or re

distilled by such distiller in that day, for exportation to Ireland, on pain to forfeit for every such offence the penalty in that behalf provided and imposed by the said last-mentioned act for neglecting or refusing to make

presence of the officer of excise, the spirits, in the said act in that behalf mentioned, to the strength of one to ten over hydrometer proof: and the regulations by the said act in that behalf provided for such spirits of the strength of one to ten over hydrometer proof shall be applied in respect of the spirits by this act required to be made the strength of one to four over hydrometer proof, as fully as if all the

said regulations had been repeated and re-enacted in the body of this act. Ascertaining Rule 20. It shall be lawful for the said commissioners from time to strength, time to give any such orders to any officer in charge of any distillery in

Ireland, for the purpose of ascertaining the strength of any spirits in such distillery, either in the receiver or in any casks or vessels in such distillery, as to the said commissioners shall at any time seem fit and necessary; and such officer shall obey such directions, and shall ascertain the strength of such spirits accordingly.

Rule 21. If any distiller in Great Britain, or any other person, shall removal, remove from the warehouse in which the same shall have been lodged 30.

for exportation, or shall in any other manner or by any other means, before the warehousing thereof, defraud or attempt to defraud His Majesty, by selling or otherwise disposing of such spirits so made or expressed to be made for exportation, every person so offending shall, for each such offence, forfeit 5001. together with the spirits so sold or attempted to be soid before the warehousing thereof, or removed from the warehouse for any purpose except that of laying the same on board ship for exportation, and the boats, carts, carriages, horses, and cattle, made use of in removing or carrying the same ; and the same may be seized by any officer of customs or excise. (6)

Rule 22. Nothing in the said act of 45 Geo. 3. or in any other act

of parliament contained, shall extend to restrict any distiller, in EngCeuces, Ø 31.

· land or Scotland, to the 1st of October, for the making entry for distilling spirits for exportation to Ireland, or to restrict to the 1st of October the commencement of any licence to be granted to any such

distiller for distilling spirits for such exportation to Ireland. Continuance,

Rule 23. October, 1814. This act shall remain in force until the $37. end of the next session of parliament, and no longer. (c)

Unlawful

Commencement of li

TITLE XLIV.–Sugar.
(In order to give a connected view of the whole of the regulations tonching the
duties, drawbacks, and bounties on sugar, it has been judged proper to insert such
of those regulations as concern Ireland with the others under TITLE 221.]

(a) See Title 180, Rules 15—20.
(0) As to officers of army, navy, &c. see Title 5, Rules 76, 83, 99, and 100.

(c) By 58 Geo. 3. c. 26. § 1. the above act of 54 Geo. 3, as altered by 56 Geo. S. c. 105. and also such parts of the last-mentioned act as are now in force, except as hereinafter mentioned, and the several duties and drawbacks thereby granted and allowed and now payable, are hereby further continued in force from thence vutil the 5th July, 1819.

TITLE XLV.-Tobacco.

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Rule 1. No debenture shall be paid or allowed for any tobacco exported from 8 Ann. c. 13. any port of Great Britain to Ireland, until a certificate shall be produced under 18. the hands and seals of the collector, controller, and surveyor of customs of any port Payment of in Ireland, or any two of them, where such goods shall be landed, testifying the drawback. landing thereof (the danger of the seas, or enemies, excepted), which certificate the collector, controller, and searcher of customs, or any two of them, of each port in Ireland, are empowered and required to deliver forth with upon the discharge of such tobacco.

Rule 2. No tobacco, either manufactured or unmanufactured, shall be en- 59 Geo. 3. tered or shipped for exportation to Ireland, in any vessel whatever, unless such c. 74. $ 3. vessel shall be of the burthen of seventy tons or upwards; and if the master of any Size of vessel vessel outward bound to Ireland, having tobacco in or on board her, shall enter and for export clear out such vessel at the custom house as of the burthen of seventy tons or up- from Great wards, and such vessel shall not be of so great burthen as seventy tons, according Britain. to the role for admeasurement prescribed by law, (a) such master shall forfeit 1001. for every such offence.

Rule 3. No tobacco, either manufactured or unmanufactured, shall be im. Size of vessel ported into Ireland from Great Britain in any vessel whatever, unless such vessel for import shall be of the burthen of seventy ions or upwards; and if the master of any vessel which shall import any tobacco into Ireland from Great Britain, shall enter

Britain, such vessel at the custom house as of the burthen of seventy tons or upwards, and $ 4. such vessel shall not be of so great burthen as seventy tons, according to the rule for admeasurement prescribed by law, such master shall forfeit 1001. for every such offence.

into Great

TITLE XLVI.-Wool.

Rule 1. No wool, woolfels, mortlings, shortlings, combed wool, woolflocks, 48 Geo. 3. or woollen bay yarn, worsted yarn, cruels, or wool slightly manufactured, which c, 44. $ 1. are prohibited from being exported, (6) shall be put on board any vessel or boat, How wool

&c, shall be to be exported to Ireland, until notice be first given to the commissioners of cus. toms in England and Scotland respectively, or to the collector and controller of exported to

Ireland. customs at the port from which the same is intended to be sent, of the quantity, quality, and package, together with the mark, number, and weight thereof, with the name of the ship and master on board which the said goods are to be laden, together with the names of the exporters th- reof, and the place of their abode, and the names of the persons to whom the same are consigned : and also unless a bond be first entered into, to the use of His Majesty, by such exporters, with two good and sufficient persons, whereof the ma-ter of the vessel on board which the same shall be exported shall be one, to be approved of by the said commissioners respectively, or by the collector and controller of customs, in treble the value of the said goods so intended to be exported, that the same shall (the dangers of the seas and enemies excepted) be landed accordingly, nor unless a licence be first laken out under the hands of the commissioners or chief managers of customs in England and Scotland respectively, or from the customer or collector and controller of customs where any such bod is given for the lading, carrying, and landing thereof as aforesaid, which licence they are hereby required to grant without any fee or reward, or any other charge to the person demanding the same : and if any wool or other of the said last mentioned goods shall be carried or laden on buard any vessel,

(a) See TITLE 2.

(6 See Title 228.

+

C-PART IV.

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