A BILL To Repeal the Countervailing Duties and Drawbacks of Excise on Mixtures, Compounds, Preparations, and Commodities made from or with Spirits, when removed from or into England, Scotland, or Ireland respectively, and to impose and allow other Countervailing Duties and Drawbacks in lieu thereof. [Note.-The Words and Figures printed in Italics are proposed to be inserted in the Committee.] 5 W HEREAS an Act was passed in the Session of Parliament Preamble: 6 & 7 W. 4, holden in the sixth and seventh years of the reign of his late c. 72. Majesty King WILLIAM the Fourth, intituled, "An Act to impose Countervailing Duties of Excise on Mixtures, Compounds, Preparations, and Commodities made from or with Spirits, removed from Ireland to England or Scotland, or from Scotland to England, and to grant Countervailing Drawbacks on the Removal of the same; to repeal the additional Duties of Excise on Licenses to Retailers of Spirits in the United Kingdom; and to alter the Laws relating to 10 Distillers and Retailers of Spirits :" And whereas an Act was passed in the third year of the reign of 3 Vict. c. 17. Her Majesty, intituled, "An Act for granting to Her Majesty Duties of Customs, Excise and Assessed Taxes:" And whereas an Act was passed in this present Session of Parlia15 ment, intituled, "An Act to impose an additional Duty on Spirits, and to repeal the Allowance on Spirits made from Malt only in Ireland :" 1. Countervailing Duties and Draw backs on Ar ticles enume W. 4, c. 72, new Duties and Draw backs in lieu of those repealed. 5 And whereas, by reason of the additional Duty imposed by the said last-mentioned Act on Spirits in Ireland, the countervailing Duties and Drawbacks now payable under the said first-recited Act of the sixth and seventh years of the reign of his said late Majesty, on the several mixtures, compounds, preparations or commodities therein mentioned, when removed from Ireland into England or Scotland, or from England or Scotland into Ireland, are greater in amount than the same should be according to the rates of Duty now payable on Spirits in England, Scotland and Ireland respectively, and it is therefore expedient to repeal all the said countervailing Duties and Drawbacks, 10 and to impose other countervailing Duties and Drawbacks in lieu thereof, and to amend the said first-recited Act; 20 BE it therefore Enacted, by The QUEEN's most Excellent MAJESTY, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, 15 and by the Authority of the same, THAT the several Duties and Drawbacks now payable on the several mixtures, compounds, preparations and commodities mentioned and described in the Schedule to the said first-recited Act of the sixth and seventh years of the reign repealed, and of his late Majesty, annexed on the removal of the same from Ireland to Scotland or England, or from Scotland to England respectively, or from England to Scotland or Ireland, or from Scotland to Ireland, shall cease and determine, and, in lieu thereof, there shall be raised, levied, collected and paid unto Her Majesty, Her heirs and successors, upon the several mixtures, compounds, preparations and commodities 25 mentioned and described in the Schedule to this Act, on the removal of the same from Scotland or Ireland respectively into England, the several sums of money and Duties of Excise as they are respectively inserted, described and set forth in the said last-mentioned Schedule, and that there shall be allowed and paid on the removal of such 30 mixtures, compounds, preparations and commodities from England to Scotland or Ireland respectively, the several Drawbacks of Excise also inserted, described and set forth in the said Schedule to this Act. 2. New Duties and Draw backs to be under the Commissioners of Excise, and And be it Enacted, That the said Duties and Drawbacks hereby imposed and allowed shall be under the management of the Com- 35 missioners of Excise, and shall be charged, raised, levied, sued for, and recovered and accounted for, allowed and paid, in the same to be recover- manner, and under the same laws, enactments, clauses, provisions, restrictions, rules, pains, penalties and forfeitures (except as otherwise provided for by this Act) as the Duties and Drawbacks in lieu of which the same are imposed and allowed were charged, raised, levied, sued for, and recovered, and accounted for, allowed and paid. ed and paid as former ones. 40 And 5 And be it Enacted, That so much of the said first-recited Act of the sixth and seventh years of the reign of his said late Majesty as prescribes, or provides any rules or regulations, or imposes any restrictions on the removal of any of the said mixtures, compounds, preparations or commodities from Scotland to Ireland, or from Ireland to Scotland, and as limits or prescribes the strength of any of the said mixtures, compounds, preparations or commodities, or the quantity of spirits to be contained therein when removed from Scotland to Ireland, or from Ireland to Scotland, or as requires the same when so removed to be 10 accompanied by a permit, shall be and the same is hereby repealed. 15 par 3. So much of 6 & 7 W. 4, c. 72, as relates to the removal of Scotland to Ireland to Scotland, repealed. 4. not to be removed under the general term of Sweets or Made Wines, but to be their particudescribed by lar denomina tion. And be it Enacted, That no Made Wines shall be removed from Made Wines Scotland or Ireland into England, or from England to Scotland or Ireland, under the general term of Sweets or Made Wines, but all such Made Wines shall be removed, and shall be described in the entries and other documents relating to such removal, and in the permits accompanying such Made Wines, as Currant Wine, Raisin Wine, Raspberry or Gooseberry Wine, or other Wine, according to the ticular name or denomination by which the same shall be known; and all Made Wines which shall be removed otherwise than under the par20 ticular name or denomination by which the same shall be known, or which shall be falsely named or described, shall be forfeited, and may be seized by any officer of Excise or Customs; and every person removing or having removed, or who shall be or shall have been concerned in the removal of the same, shall forfeit One hundred Pounds. 25 And be it Enacted, That the Duties hereby imposed and the Drawbacks granted being fixed on the calculation that about Twelve Gallons of Proof Spirits are added in every One hundred Gallons of Made Wines, if any Made Wines removed from Scotland or Ireland to England 30 shall have added to them any greater quantity of Spirits than in the proportion of Twelve Gallons of Spirits of the strength of Hydrometer Proof in every One hundred Gallons of such Made Wines, or if any Made Wines, when produced to be shipped from Scotland or Ireland to England, or after the arrival of the same in England respectively, shall be 35 found to contain any greater quantity of Spirits than in the proportion of Twenty-four Gallons of Proof Spirits (Twelve of which Twenty-four Gallons being the calculation or allowance for Spirit generated by fermentation) in every One hundred Gallons of such Made Wines, or if any Made Wines removed from England to Scotland or Ireland on Drawback shall have added to them, or shall be found to contain, when produced for shipment, or after arrival in Scotland or Ireland respectively, any less quantity of Spirits than in the proportions aforesaid, all such Made Wines shall be forfeited, and may be seized by any officer of Excise or Customs; and every person removing or having removed, or who shall be or shall have been concerned in the removal of the same, shall forfeit Two hundred Pounds. 40 10. Commencement of Act. 11. Act may be repealed or requires the Commissioners of Excise to sue for and recover the amount thereof, shall be and the same is hereby repealed. And be it Enacted, That this Act shall commence and take effect from and after the passing thereof. And be it Enacted, That this Act may be amended or repealed 5 altered in the by any Act to be passed in this present Session of Parliament. present Ses sion. SCHEDULE |