Recovery and Application of Penalties. Powers of 12 C. 2. c.24. and of any other Law now in the Excise, extended to this Act. CXLIX. And be it further enacted, That all Fines, Penalties and Forfeitures imposed by this Act, shall be sued for, recovered levied or mitigated, by such Ways, Means or Methods as any Fine Penalty or Forfeiture may be sued for, recovered, levied or miti gated, by any Law or Laws of Excise; and that One Moiety o every such Fine, Penalty or Forfeiture shall be to His Majesty His Heirs and Successors, and the other Moiety to him or then who shall discover, inform or sue for the same: Provided, that no such Mitigation shall in any Case reduce any Penalty imposed by this Act, for any Offence of which any Person or Persons shall be convicted, to less than One fourth Part of such Penalty, over and above reasonable Costs, Charges and Expences incurred by the Prosecution. CL. And be it further enacted, That all and every the Powers Directions, Rules, Penalties, Forfeitures, Clauses, Matters and Things, which in and by an Act made in the Parliament of England force relating to in the Twelfth Year of the Reign of King Charles the Second intituled An Act for taking away the Court of Wards and Liveriss and Tenures in Capite and by Knights Service and Purveyance, and for settling a Revenue upon His Majesty, in lieu thereof, or by any other Law in force in England, relating to His Majesty's Revenue of Excise, are provided and established, shall be (except so far any of them may be altered by this Act) practised, used and put Execution, in and for the Purposes of this Act, as fully and effec tually, to all Intents and Purposes, as if all and every the said Powers, Rules, Directions, Penalties, Forfeitures, Clauses, Matters and Things, were particularly repeated and re-enacted in this Act. Extent and CLI. And be it further enacted, That this Act shall, except where otherwise mentioned, extend to England only, and so far as relates to Licences, and to the making and distilling, and ware housing and Removal of Spirits under the Provisions contained in and chargeable with the Duties imposed by this Act, shall com mence and take effect from the Tenth Day of October One thou sand eight hundred and twenty five; and so far as relates to the Sale, Delivery and Removal of Spirits, and the Payment of the Duties upon Spirits hereby imposed, and other Parts of this Act (except as aforesaid) shall commence and take effect from the Fifth Day of January One thousand eight hundred and twenty six; and that all Spirits made and distilled in England or brought into Egland from Scotland or Ireland, under the Provisions of this Act, after the Tenth Day of October One thousand eight hundred and twenty five, and before the Sixth Day of January One thousand eight hundred and twenty six, and which shall during such period be found removing or removed from any Part of Es mentioned, for- gland to any other Part thereof, except only for the Purpose of being warehoused under the Provisions of this Act, shall be for feited, and shall and may be seized by any Officer or Officers of in the Removal or Receipt of any such Spirits, shall upon Convic Excise, and the Distiller or other Person removing or concerned tion of such Offence, forfeit his or her Licence, and no new Spirits unduly removed between the Times herein feited. Excise Licence shall be granted to such Distiller or other Person so con victed for the Remainder of the current Year of the Licence so Proviso for the forfeited: Provided always, that all and singular the Law and Las Continuance of of Excise in force in England at the Time of passing this Act sta Excise Laws. remais nain and continue in force until the Sixth Day of January One usand eight hundred and twenty six, for rectifying, compoundselling, delivering and removing Spirits made and distilled in gland, or brought into England from Scotland or Ireland for onsumption in England, and in respect whereof the Duties spectively hereby repealed, are paid; any Thing herein containI to the contrary thereof notwithstanding. Scotland or England, between the 10th October 1825, and the 6th January 1826, to be ware housed, and Duty paid on the latter Day. CLII. And be it further enacted, That from and after the said Spirits made or nth Day of October One thousand eight hundred and twenty brought from it shall and may be lawful to and for any Distiller in England, Ireland into for any Proprietor of any British Spirits distilled in Scotland Ireland, and brought into England, according to the Provisions this Act, to warehouse, and every such Distiller and Proprietor pectively is hereby required forthwith to warehouse, under the visions of this Act, the whole of the British Spirits which any h Distiller shall, between the said Tenth Day of October one asand eight hundred and twenty five, and Sixth Day of JanuOne thousand eight hundred and twenty six, distil or make, or such Proprietor shall bring into or receive in England from alland or Ireland as aforesaid, and to continue all such Spirits so arehoused until the said Sixth Day of January One thousand ght hundred and twenty six, and that on the said Sixth Day January One thousand eight hundred and twenty six, every teh Distiller and Proprietor respectively shall pay to the Comissioners of Excise, or such Person or Persons as they shall emby to receive the same, all the Duties respectively by this Act osed, charged or chargeable upon such Distiller or Proprietor or in respect of such Spirits so warehoused, and of all Defici- Exception. ies thereof, or of so much of such Spirits as shall not, by Noe on that Day to be delivered by such Distiller or Proprietor to proper Officer, be desired by him or her respectively to be conued in Warehouse for Exportation only to Foreign Parts, and all ch Spirits then in any such Warehouse for which such Duty shall so paid shall thereupon be delivered from such Warehouse: rovided always, that no Spirits so warehoused for which such Duty Proviso as to spectively shall not be so paid on the said Sixth Day of January delivering out ne thousand eight hundred and twenty six, and which shall be of Warehoused › desired to be continued in Warehouse, shall be on any Pre*nce whatever afterwards delivered from such Warehouse, expt for such Exportation only; and that all Spirits for which the Jaty respectively shall not be so paid as aforesaid, and which hall not be desired by such Notice as aforesaid to be continued n the Warehouse for such Exportation only as aforesaid, shall be orfeited and shall and may be seized by any Officer or Officers of Excise. Spirits. CLIII. And be it further enacted, That this Act may be amend- Act may be ed, altered or repealed, by any Act or Acts to be passed in this altered, &c. this Session of Parliament. Session. CAP. cise Licences in cease. CAP. LXXXI. An Act to repeal several Duties payable on Excise Licence W sums money payable for or upon certain Excise Li 'cences in Great Britain and Ireland respectively, and to impose other Duties in lieu thereof, and to amend the general Laws of Excise for granting such Licences; Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, i this present Parliament assembled, and by the Authority of th Duties on Ex- same, That from and after the Fifth Day of July One thousa eight hundred and twenty five, all and singular the respectin Duties and Sums of Money granted or payable for or upon Excise Licence in England, Scotland or Ireland, or for or up the granting thereof by any Act or Acts of Parliament in fore at and immediately before the said Fifth Day of July One thou sand eight hundred and twenty five, or by any other Act or Act passed in this present Session of Parliament, shall cease and deter mine, save and except in all Cases relating to the recovering allowing or paying any Arrears of such Duties and Sums of Money as aforesaid respectively, which on the said Fifth Day of July One thousand eight hundred and twenty five shall remain due and unpaid, and save and except as to any Fine, Penalty or Forfeiture Fines, Penalties or Forfeitures relating thereto respectively, which shall, on or before the said Fifth Day of July One thousan eight hundred and twenty five, have been incurred, and shal then remain due and unpaid, and save and except as to any Excise Licence or Licences theretofore granted, and any Bond or Bonds made or given by any Excise Trader before the said Fifth Day of July One thousand eight hundred and twenty five and which shall then remain in force and unexpired. Proviso respect- Instead of Duties repealed, the follow ing shall be levied. New Duties. II. And be it further enacted, That from and after the sai Fifth Day of July One thousand eight hundred and twenty five in lieu and instead of the Duties by this Act repealed, there shall be raised, levied, collected and paid unto His Majesty, His Heirs and Successors, in and throughout the United Kingdom of Great Britain and Ireland, the several Duties of Excise, or Rates and Sums of Money hereinafter following; (that is to say,) FOR and upon every Excise Licence to be taken out by ar Maker, Manufacturer, Trader, Dealer, Retailer or Person hereinafter mentioned, within Great Britain and Ireland, to be paid by such Maker, Manufacturer, Trader, Dealer, Retailer and Person respectively, the respective annual Sur or Duty of Excise in British Currency hereinafter mentioned, (that is to say,) AUCTIONS.-For and upon every Excise Licence to be taken If the same shall exceed 20 Barrels, and shall not ex- If the same shall exceed 50, and shall not exceed 100 Ls. d. 500 0 10 0 1 0 0 1 10 0 200 Or if the same shall exceed 100 Barrels Every Brewer of Beer (other than Table Beer only) for Sale, if the Quantity of Beer brewed by such Brewer within the Year ending the 10th Day of October, previous to taking out such Licence, shall not exceed 20 Barrels If the same shall exceed 20, and shall not exceed 50 If the same shall exceed 50, and shall not exceed 100 If the same shall exceed 100, and shall not exceed 1,000 If the same shall exceed 1,000, and shall not exceed If the same shall exceed 2,000, and shall not exceed 0 10 0 100 1 10 0 200 If the same shall exceed 7,500, and shall not exceed If the same shall exceed 5,000, and shall not exceed If the same shall exceed 10,000, and shall not exceed If the same shall exceed 20,000, and shall not exceed If the same shall exceed 30,000, and shall not exceed Or if the same shall exceed 40,000 Barrels Every Person who shall first become a Brewer of Beer for Sale, on taking out such Licence as aforesaid for that Purpose, shall pay the Sum of 10s., and within Ten Days after the Tenth Day of October next after taking out such Licence, pay such further additional Sum: as, with the said sum of 10s., shall amount to the Duty hereinbefore mentioned, according to the Number of Barrels of Beer brewed within the preceding Year, or Period for which such Li granted Every Brewer of Beer for Sale, who shall retail such Beer to be consumed elsewhere than on his, her or their Premises Every Person, not being a Brewer of Beer, who shall sell Strong Beer only in Casks, containing not less than 4 Gallons Imperial Standard Gallon Measure, or in not less than Two Dozen reputed Quart Bottles at One Time, to be 0.10 0 550 SPIRITS-continued. drank or consumed elsewhere than on his, her or their Premises Every Person who shall be duly authorized by Justices of the Peace to keep a Common Inn, Ale House or Victualling House, and who shall sell Beer, Cyder or Perry by Retail, to be drank or consumed in his, her or their House or Premises, if the Dwelling House in which such Person shall reside or retail Beer, Cyder or Perry as aforesaid, at the Time of taking out such Licence, shall not, together with the Offices, Courts, Yards and Gardens therewith occupied, be rated under the Authority of any Act or Acts of Parlia ment for granting Duties on inhabited Houses at a Rent of 20l. per Annum or upwards, or shall not be rented or valued at such Rent or annual Value, or upwards And if rated, rented or valued as aforesaid, at 20l. per Annum, or upwards Every Maker of Wax Candles, or Spermaceti CANDLES. Every Chandler or Maker of Candles for Sale, other than COFFEE. Every Person trading in or selling Coffee, Tea, Cocoa Nuts, Chocolate or Pepper GLASS.. Every Glass Maker, for each and every Glass House Every Tawer Every Dresser of Hides or Skins in Oil Every Currier Every Maker of Vellum or Parchment MALT.- Every Maltster or Maker of Malt, if the Quantity of If the same shall exceed 50, and shall not exceed 100 If the same shall exceed 100, and shall not exceed 150 If the same shall exceed 150, and shall not exceed 200 If the same shall exceed 200, and shall not exceed 250 If the same shall exceed 250, and shall not exceed 300 Quarters If the same shall exceed 300, and shall not exceed 350 If the same shall exceed 350, and shall not exceed 400 If the same shall exceed 400, and shall not exceed 450 If the same shall exceed 450, and shall not exceed 500 If the same shall exceed 500, and shall not exceed 550 Quarters And if the same shall exceed 550 Quarters : |