SCHEDULE TO WHICH THE AFOREGOING ACT REFERS. ARTICLES ENUMERATED. Ether For every Gallon thereof removed Sweet Spirits of Nitre Camphorated Spirits Lavender Water and other Perfumes, being Spirits scented with essential oils, flowers or other ingredients Compound Spirits of Lavender Spirits of Rosemary Spirits of Ammonia Sal Volatile Friar's Balsam Sweet Spirits of Nitre Camphorated Spirits Lavender Water and other Perfumes, being Spirits scented with essential oils, flowers or other ingredients Compound Spirits of Lavender Spirits of Rosemary Spirits of Ammonia Sal Volatile Friar's Balsam Other Tinctures and Medicated Spirits 1 6. What shall be deemed Sweets, and what British Compounds. 7. In case of any question whether Made Wines or other removed are of the kind mentioned in the Entries and Permit, And be it Enacted, That no liquor or preparation shall be deemed or taken to be Made Wines which shall not have undergone the process of fermentation in the manufacture thereof, and be in other respects what has been usually known in England as Made Wines; and that all Spirits and all other Liquors, by whatever name called, 5 having any portion of Spirits therein (not being mixtures, compounds, or preparations, or commodities allowed to be removed under the said recited Act), which shall be mixed with, or shall have had communicated thereto, any flavour of juniper, mint, peppermint, cloves, aniseed, carraway seeds or almonds, or any of the oils 10 thereof, or any other oil, or the materials producing the same used by rectifiers or compounders, or in the manufacture of British compounds, and all juices of fruit having spirits added thereto (not being fermented Made Wines), shall be deemed and taken to be British Compounds, and shall not be removed from Scotland or Ire- 15 land to England, or from England to Scotland or Ireland, under the penalties and forfeitures contained in an Act passed in the sixth year of the reign of his late Majesty King GEORGE the Fourth, intituled, "An Act to repeal the Duties payable in respect of Spirits distilled in England, and of Licenses for distilling, rectifying or compounding 20 such Spirits, and for the Sale of Spirits, and to impose other Duties in lieu thereof, and to provide other Regulations for the Collection of the said Duties, and for the Sale of Spirits, and for the warehousing of such Spirits, without Payment of Duty for Exportation," for removing British Spirits from one part of the United Kingdom to 25 another part thereof, contrary to the regulations of the said last-mentioned Act, And be it Enacted, That if upon the trial or hearing of any information, action or other judicial proceeding, any question or dispute shall be raised, whether any Made Wines, or any other of the mixtures, 30 Commodities compounds, preparations or commodities, mentioned in the said recited Act produced, to be shipped for removal, or removed from Ireland or Scotland to England, or from England to Scotland or Ireland, are of the Proof to lie on kind, description or denomination mentioned in the entries or documents relating to such removal, or in the permit obtained for or used on such removal, the proof thereof shall lie on the defendant or claimant any information filed for the recovery of any penalty or Duty, or for the condemnation of any seizure, and on the plaintiff in any action brought against any officer of Excise or Customs for any seizure made in respect of any such removal. the Defendant in any Information, or Plaintiff in an Action. 8. Commencement of Act. 9. Act may be repealed or in And be it Enacted, That this Act shall commence on the And be it Enacted, That this Act may be amended or repealed altered in the by any Act to be passed in this present Session of Parliament. present Ses 35 40 sion. SCHEDULE Lavender Water and other Perfumes, being Spirits scented with essential oils, flowers or other ingredients Compound Spirits of Lavender Spirits of Rosemary Spirits of Ammonia Sweet Spirits of Nitre Camphorated Spirits Lavender Water and other Perfumes, being Spirits scented with essential oils, flowers or other ingredients Compound Spirits of Lavender Spirits of Rosemary Spirits of Ammonia £. s. d. 10 5 A BILL [AS AMENDED BY THE COMMITTEE] 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. [N. B.-The Clauses marked (A.) and (B.) were added by the Committee.] 5 W 6 & 7 W. 4, c. 72. HEREAS an Act was passed in the Session of Parliament Preamble: holden in the sixth and seventh years of the reign of his late 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:" |