On and after exhibition of the light on Fastnet Rock the light heretofore shown from Cape Clear lighthouse will be discontinued. Bearings stated are magnetic-Var. 28°. 20′ W.

By order, W. DAVIS, Secretary.

UNITED KINGDOM OF GREAT BRITAIN AND IRELAND.

NEW EXCISE DUTIES.

MALT.

Excise Duties.*

Malt made in any part of the United Kingdom of Great Britain and Ireland, from barley or any other corn or grain (except malt made for home consumption in Scotland and Ireland respectively from bear or bigg only), or which shall be brought from Scotland into England without a certificate from the proper officer that it hath paid the full duty of excise imposed thereon by law, or which shall be brought from Ireland into England without such a certificate, in lieu of all other duties of excise now payable under any act in force, bush.

Malt made from bear or bigg only in Scotland and Ireland respectively, for home consumption there, in lieu of all such other duties of excise as aforesaid, bush.

Malt, whether ground or unground, belonging to any maltster or maker of malt, dealer in, or seller, or retailer, or roaster of malt, brewer, distiller, or vinegar maker, and which shall be either in his custody or possession or in the custody or possession of any other person in trust for him, or for his use, benefit, or account, in England, Scotland, or Ireland, the following additional duty over and above all other duties of excise thereon under any other acts now in force, bush.

Provided, that if such last-mentioned malt be in Scotland or Ireland, and shall have been made, for home consumption there, from bear or bigg only, then an additional duty only after the rate, bush..

£ s. d.

0 4 0

031

01 31

. 0 1 0

These duties on malt are granted by 17 and 18 Vict. c. 27 [July 3, 1854]. By § 2, such duties shall continue and be paid during the present war, and until and upon July 5th next after the ratification of a definitive treaty of peace, and no longer. Provided, that upon the ceasing of the said duties on the event and at the time aforesaid the duties of excise on malt, and the several allowances and drawbacks of excise for malt used in the distilling of spirits and brewing of beer respectively, in force immediately before the passing of this Act, shall revive, and be charged and allowed in lieu of the duties, allowances, and drawbacks by this Act granted upon malt, as if this Act had not been passed.

SPIRITS-SCOTLAND AND IRELAND.

Spirits of the strength of hydrometer proof which, on or after May 8, 1854, shall be distilled in Scotland and Ireland respectively, or be in the stock or possession of any distiller in Scotland or Ireland, or of any person in trust for him, or for his use, benefit, or account, or which, having been distilled in England, Scotland, or Ireland, shall on or after the said day be in warehouse in Scotland or Ireland, and be taken out of warehouse for consumption in Scotland or Ireland, or which, having been taken out of warehouse in England for removal to Scotland

*These and the following duties, &c., are granted by 17 and 18 Vict., unless otherwise especially mentioned.

or Ireland, shall on or after the said day be brought into Scotland or Ireland, the additional duty following; that is to say,

CHANNEL ISLANDS.

Spirits of the nature or quality of plain British spirits, of the strength of hydrometer proof, manufactured or distilled in the Islands of Guernsey, Jersey, Alderney, and Sark respectively, and imported from any of the said islands into Scotland or Ireland, the following countervailing duties to be paid on and after May 8, 1854:

If imported into Scotland, gal.

If imported into Ireland, gal.

In lieu of the countervailing duties of excise now chargeable on such last-mentioned spirits under any other act in force.

SUGAR,

USED IN THE BREWING OF BEER.

Sugar which after May 10, 1854, shall be used by any brewer of beer for sale in the brewing or making of beer, cwt.

In lieu of the duty of excise chargeable on such sugar under the third section of the Act 13 & 14 Vict. c. 67, but over and above all other duties, whether of excise or customs.

052

NEW EXCISE ALLOWANCES AND DRAWBACKS.*

Excise Allowance or Drawback.

Spirits of the strength of hydrometer proof, and so in proportion
for any greater or less quantity or any greater or less degree of
strength, distilled in Scotland from malt only, which shall be
mashed on or after May 8, 1854, and which spirits shall be dis-
tilled at the rate of two gallons of such spirits for every bushel
of barley malt, or one bushel and three-tenth parts of a bushel
of malt made from bear or bigg, the allowance of gal.
Provided that if the quantity of malt mashed and used in the
production of such spirits be less than after the rate of one bushel
of barley malt, or one bushel and three-tenth parts of a bushel of
malt made from bear or bigg, for every two gallons of proof
spirits charged with duty a deduction from the amount of such
allowance shall be made after the rate of four shillings for every
bushel of barley malt, and every bushel and three-tenth parts of a
bushel of bear or bigg malt, which shall respectively be so deficient.

0 1 4

• In lieu of allowances granted on such spirits by any other Acts now in force.

Excise Allowance

or Drawback.

0 0 8

0 1 4

Such spirits distilled in Scotland from malt only, and on which the £ s. d. allowance aforesaid shall have been made, and which spirits shall be duly removed from warehouse for exportation or for use as ships' stores, and be duly exported or shipped as stores according to the laws of customs in such respect,* over and above the allowance aforesaid, and for every gallon of such spirits actually exported or shipped as stores as aforesaid, a drawback of Spirits of the strength of hydrometer proof, and so in proportion for any greater or less quantity, or any greater or less degree of strength, distilled in England or Ireland for exportation only or for use as ships' stores, from malt only, mashed on or after the said last-mentioned day, an allowance of gal. Such spirits distilled in England or Ireland from malt only, and which shall be duly removed from warehouse for exportation or for use as ships' stores, and be duly exported or shipped as stores according to the laws of customs in such respect, over and above the allowance aforesaid, for every gallon of such spirits actually exported or shipped as stores as aforesaid, a drawback of British spirits distilled or made from any other materials than malt only, such materials being mashed on or after May 8, 1854, and which spirits shall have been duly warehoused in any warehouse in the United Kingdom, and removed therefrom for exportation or for use as ships stores,* for every gallon at proof of such spirits actually exported or shipped as stores as aforesaid, a drawback of

Sugar and molasses actually received and used on or after May 8, 1854, in the brewing or making of worts or wash brewed or made from sugar only, or from molasses only, or from any mixture of these materials and treacle, or malt or grain, and distilled into spirits by any distiller in England, Scotland, or Ireland, an allowance after the rate of fifteen per cent. on the amount of the allowances granted in respect of such sugar and molasses respectively, and specified in the Act 11 & 12 Vict. c. 100, in addition to such allowances respectively.

In lieu of the drawbacks by 11 and 12 Vict. c. 122.

008

002

By 17 and 18 Vict. c. 27, § 9, the removal to England or Ireland for consumption there of spirits distilled in Scotland from malt only, one half only of the allowance granted and made on such spirits under this Act shall be repaid by the distiller or proprietor of such spirits.

By § 10, any spirits distilled in England or Ireland from malt only, and on which the allowance granted by this Act has been made as for exportation or use as ships storss, may be delivered for consumption in England and Ireland respectively on repayment by the distiller of one half of such allowance; and any such spirits as aforesaid may be removed from a duty-free warehouse in England or Ireland to a duty-free warehouse in Scotland, and delivered for consumption there, withont repayment of such allowance or any part thereof.

BEER EXPORTED.-DRAWBACK.

Beer brewed or made after May 8, 1854, by any entered or licensed brewer of beer for sale in the United Kingdom, in the brewing of which beer the worts used before fermentation were of the specific gravity hereinafter mentioned, and which shall be duly exported from any part of the United Kingdom to foreign parts as merchandise, in lieu of all other drawbacks on such beer granted by any acts now in force, the drawback hereinafter specified; that is to say, when the original gravity of such worts was

not less than

This drawback is granted by 17 and 18 Vict. c. 27 [July 3 1854]. By $ 8, if on the exportation of any beer, or on the shipping or entry thereof for exportation, or on giving notice of intention to ship or enter the same for exportation, any person shall state or represent the original gravity of the worts used in the brewing of such beer to have been of greater specific gravity than the actual gravity thereof befere fermentation, or if any person shall, on any such occasion, claim any higher rate or greater amount of drawback in respect of such beer then he shall be by law justly entitled to claim for the same, every person so offending in any such case shall forfeit £50, over and above all other penalties and forfeitures for any such offence; and if any question arise as to the specific gravity of such worts, the proof of the actual specific gravity thereof before fermentation shall lie on the person shipping or entering such beer for exportation or claiming the drawback thereon.

SPIRITS.-SCOTLAND.

Excise Duties. Spirits of the strength of hydrometer proof, which on or after May 26, 1854, shall be distilled in Scotland, or be in the stock or possession of any distiller in Scotland, or of any person in trust for him, or for his use, benefit, or account, or which, having been distilled in England, Scotland, or Ireland, shall on or after the last-mentioned day be in warehouse in Scotland, and be taken out of warehouse for consumption in Scotland, or which, having been taken out of warehouse in England for removal to Scotland, shall on or after the said last-mentioned day be brought into Scotland, the additional duty of 4d. the gallon, in addition to all duties thereon payable under any other act or acts in force, and in addition also to the duty thereon by this Act.

CHANNEL ISLANDS.

Spirits of the nature or quality of plain British spirits, manufactured or distilled in the islands of Guernsey, Jersey, Alderney, and Sark respectively, and imported from any of the said islands into Scotland, an additional countervailing duty of 4d. for every gallon of such last-mentioned spirits of the strength of hydrometer proof, on and after May 26, 1854, in addition to the countervailing duty by this Act.

NEW EXCISE DUTIES ON SPIRIT MIXTURES.

Mixtures, compounds, preparations, and commodities herein-after enumerated, which on or after May 26, 1854, shall be removed from Scotland or Ireland to England, or from Ireland to Scotland.

NEW EXCISE ALLOWANCES AND DRAWBACKS

ON SUGAR AND MOLASSES.

Excise Drawbacks.-Sugar and molasses actually used after July 5, 1854, in the brewing or making of worts or wash brewed or made from sugar only, or from molasses only, or from any mixture of these materials and treacle or malt or grain, and distilled into spirits by any distiller in England, Scotland, or Ireland, an allowance after the rate of 9s. 4d. the 112 lb. of sugar so used, and after the rate of 38. 24d. the 112 lb. of molasses so used, to be allowed and paid in lieu of the allowances in respect of such sugar and molasses respectively by this Act [p. 521].

NEW EXCISE DRAWBACKS ON MIXTURES.

Mixtures, compounds, preparations, and commodities next herein-after enumerated or described, which on or after May 26, 1854, shall be removed from England to Scotland or Ireland, or from Scotland to Ireland, the several drawbacks of excise herein-after inserted and set forth to be paid in lieu of the respective drawbacks thereon by this Act.