Fines, Penalties, &c. how reco- veied. General IlTae. Treble Cofls. 20 C. 21. Anno decimo & undecimo Gulielmi III. A. D. 1699; put in Execution for the raifing, levying, collefting, recovering, and paying, ?.s well the faid Duties upon Sweets, as the faid Duties upon Vinegar, Vinegar Beer, or Liquors preparing for Vinegar, and the • feveral Duties upon Low Wines or Spirits of the firft Extraftion, during the Continuance of -the fame, or any of them, as fully and efFecEtually,' to all Intents and Purpofes, as if all and every the faid Powers, Authorities, Rules, Direftions, Methods, Penalties, Forfeitures, Claufes, Matters, and Things were particularly repeated and again enabled in the Body of this prefent Adt. XX. And be it further enacted by the Authority aforefaid. That all Fines, Penalties, and Forfeitures, by this Aft impofed, fhall be fued for, levied, and recovered by fuch Ways, Means, and Pvlethods, as any Fine, Forfeiture, and Penalty, is or may be recovered by any Law or Laws of Excife, or by Aftion of Debt, Bill, Plaint, or Information, in any of his Majefty's Courts of Record at TVeJi?ninJier ; and that one Moiety of every fuch Fine, Penalty, or Forfeiture, fhall be to his Majefty, his Heirs and SuccefTors, and the other Moiety to him or them that fhall difcover, inform or fue for the fame, XXI. Provided always, and be it further enafted by the Authority aforefaid. That if any Perfon or Perfons fhall at any Time be fued or profecuted for any thing by him or them done or executed in purfu- ance of this Aft, or any other Aft relating to his Majefty's Revenue of Excife, he or they (hall and may plead the General IfTue, and give this Aft and the faid refpeftive Afts in Evidence for his or their De- fence, and if upon the Trial a Verdift fhall pafs for the Defendant or Defendants, or the Plaintiff or Plaintiffs be nonfuited, then fuch Defendant or Defendants fhall have treble Cofts to him or them awarded againft fuch Plaintiff or Plaintiffs. ' XXII. And whereas it is found by Experience, that any Quantity of Wafh made of Melafles, will,
- upon Diftillation, produce one fourth Part of the fame Quantity into Low Wines or Spirits of the firft
- Extraftion ; and that fuch Low Wines or Spirits upon the fecond Diftillation will produce two third
- Parts of the Quantity of the fame Low Wines or Spirits into Proof Spirits, or Spirits of the fecond Ex-
' traftion : And whereas many Diftillers do hide and conceal great Quantities of fuch Low Wines and
- Spirits from the Sight and View of the Gager, before he can come to charge the fame, by Means where-
' of his Majefly is very much defrauded in his Duties on fuch Low Wines and Proof Spirits:' Be it there- fore enafted by the Authority aforefaid. That from and after the faid tenth Day of May one thoufand fix hundred ninety-nine, it fhall and may be lawful to and fo^the Gagers and Officers of Excife to keep an Account of all fuch Wafh, which fhall from Time to Time be found by him or them in the Hands of any Diftiller, and upon any Decreafe thereof, to charge fuch Diftiller with fo much Low Wines or Spirits of the firft Extraftion, as one fourth Part of the Wafh fo decreafed fhall amount unto ; and alfo with fo much Proof Spirits, or Spirits of the fecond Extraftion, as two third Parts of the Low Wines or Spirits of the firft Extraftion, fo charged as aforefaid, fhall amount unto ; and fuch Diftiller fhall pay the re- fpeftive Duties of, the Low Wines and Spirits fo charged, as by the former Aft is direfted and appointed j any thing in the faid Aft, or any other Statute, to the contrary thereof in any wife notwithftanding. ' XXIII. And whereas by an Aft next herein after recited, it is enafted. That upon the Difcovery of
- any private Still, Back, or other VefTel, according to the Direftions of the faid Aft, every fuch Still,
- Back, and other VefTel, fhall be feized, and that the Owner or Owners of every fuch Still, Back, and
- other VefTel, who fhall claim the fame within twenty Days after fuch Seizure, fha'.l forfeit and lofe for
' every fuch Still, Back, and other VefTel, the Sum of two hundred Pounds : And whereas upon the Dif-
- covery of feveral private Stills and Backs fince the Commencement of the faid Aft, fome Doubt hath
' been made whether the Owners of fuch Stills and Backs, by refufing to claim the fame within the Time ' limited by the faid Aft, may not avoid the Penalties thereby impofed ;' be it enafted. That from and after the tenth Day of May one thoufand fix hundred ninety-nine, the Proprietor of any fuch private Still, Back, or other VefTel, which fhall be difcovered according to the Direftions of the faid Aft, or the Perfon in whofe Cuftody the fame fhall be found, fhall forfeit and lofe for every fuch Still, Back, and other Vef- fel, the faid Penalty of two hundred Pounds ; any thing in the faidtAft, or any other Law or Statute, to the contrary in any wife notwithftanding. ' XXIV. And whereas by an Aft made in this prefent Seflion of Parliament, intituled, Jn j£f to pra-
- hibit the exceffkie diJiiUing of Spirits and Low Wines from Corn, and againji the exporting of Beer and Ale,
' and to prevent Frauds in Diftillers, it is enafted, Tliat no Perfon whatfoever, from and after the laft Day ' of 'January in the Year of our Lord one thoufand fix hundred ninety- eight, and before the firft Day of Fe-
- bruary which fhall be in the Year of our Lord one thoufand fix hundred ninety-nine, fhall draw, diftill, or
' make any Brandy, Aqua Vita, Spirits, or Low Wines whatfoever, other than fuch Quantities as are allow-
- ed by the faid Aft, from any Malt, Corn, or Grain whatfoever, under the Penalties and Forfeitures there-
' in mentioned : And whereas feveral Diftillers of this Kingdom, their Servants and Agents, had incurred ' the Penalties of the faid Law, without any Knowledge thereof, by diftilling in the two Months betwixt ' the laft of January one thoufand fix hundred ninety-eight, and the firft of April one thoufand fix hun- ' dred ninety-nine, greater Quantities of Spirits or Low Wines from Corn than the faid Aft doth allow ;' Be it therefore enafted by the Authority aforefaid, That every fuch Diftiller, his Servant, or Agent, who in the next fucceeding Month or Months after the one and thirtieth Day of March one thoufand fix hun- dred ninety-nine, fhall abate of the Quantities of fuch Low Wines and Spirits, which he might lawfully draw in the fame, fo much as he exceeded the Qiiantities allowed in the faid two R'lonths, fhall not be profecuted, or have any Penalty inflifted upon him, for or on Account of fuch Breach of the faid Aft in the faid two Months ; any thing in the faid Aft to the contrary notwithftanding. ' XXV. And whereas the pecuniary Penalties inflifted by an Adt made in the eighth Year of his Ma-
- jefty's Reign, for laying feveral Duties upon Leather, for the Term of three Years, are direfted to be
- fued for by Aftion of Debt, or on the Cafe, or by Bill, Suit, or Information, in fome Court of Record,
' whereby Gaiers to keep Account of Waih, (iff. Dlftillei: to pay the Duties. 10& 11 W. 3. S.4. §-7- Proprietor of pri Yate Still, !^c. difcovered, to foifeit 200 ', 10 & II W. 3. S W. 3. c. SXP,
