AD. 1725. Anno duodecimo Ge org 11 Regis. C. 4.
puling on board of fuch Malt is intended to be begun, and alfo the Name of the Ship or Vcflcl fuch Malt is t be put on board ; on Pain to forfeit and lofe the Sum of five Shillings for every Bufhcl of Malt which Hi; be fhipped or put on board for Exportation without fuch Notice fo given or icnt as aforefaid ; and in call t fhall appear, that any of the Malt fo cntred and made for Exportation as aforefaid, fhall not within !h -ipace of nine Months next after the making and drying thereof, and carrying the fame into fuch Room or ,00ms, Ware-houfes, Store- houfes or other Places, and there locked up and iecured as aforefaid, be ex- posd for Parts beyond the Seas, according to the Purport and Meaning of this Act, then and in fuch I '; ;he Proprietor of the Malt not fo exported fhall, for every Bulhel thereof forfeit and lofc the Sum of fflShillings. 575 •gle ras'; all the faid Malt fo intended for Exportation, from Time to Time, within the Space of fix Days tringtheCorn*" nc after the fame fhall be dried, in the Prefence of the Officer for the faid Duties, for the Divifion or nor providing' P) e where the faid Malt fhall be made (who is hereby required upon reafonable Notice to be given to Store-houfes, hii, to attend for that Purpofc) to be meafured, carried and locked up, in fuch Rooms, Ware-houfes, &c ; t0 forfcic Stje-houfes or other Places as aforefaid; then, and in every fuch Cafe, the faid Maker or Proprietor of 5 i'u'i Malt, fo neglecting or refufing, fhall, for every fuch Neglect or Refufal, forfeit and lofe the Sum of (if Pounds : And in cafe any Perfon or Perfons whatfoever fhall oppofe, moleft, hinder or obftruct any of Oppose °<K- S faid Officers in the due Execution of the Powers or Authorities given or granted to fuch Officer or Of-f C ."' ' :c .' f ^ r ' fids by this Aft, or fhall break open the Hatches of any Ship or Veifel, locked down in the Manner here- " s 5 ° '■ injefore-mentioned, without the Knowledge or Confent of the Officer or Officers appointed to attend the Shping of Malt on fuch Ships or VefTels, every fuch Perfon fhall forfeit and lofc, for every fuch Offence, thSum of fifty Pounds. IX. Provided always, and be it enacted by the Authority aforefaid, 1 hat in Confideration of the ex- Allowances to tr.rdinary Charges the Malfters or Makers of Malt for Foreign Exportation will be at, for Ware-houfes'M'alflers on ar Store-houfes for locking up of Malt, and for the feveral Admeafurements thereof, from the Time of Exportation of m.ing fuch Malt, to the Time of Exportation thereof, there fhall be allowed to the faid Malfters and Mllt " J/,.cers of Malt the Sum of Three-pence per Quarter, out of the Duties granted or continued by this Act, fo^very Quarter of Malt, which fhall be fo made and locked up for Foreign Exportation j any Thing ^"""'•"S Walt, hcin contained to the contrary notwithstanding. &c fee farther, ' ° . 13 Geo. 1. c. 7. 2. Geo. 2.. c. 1. S Geo. z. c. i. 15 Geo. 2. c. 1, 20 Geo. a. c, r. 1.7 Geo. 2. c. 2. 33 G:o. 2. c. 3 & 7. And fee annual Malt Ails. X. Provided alfo, and be it further enacted by the Authority aforefaid, That a Drawback fhall and may Drawback on bullowed for all Malt made on or before the twenty-fourth Day of June one thoufand feven hundred and Mnlt ma<ie be tvnty-lix, that fhall have paid the Duty impofed thereon by the Act of the eleventh Year of his Majefty's f °™ * x 4 J" "J Kgn, for laying a Duty upon all Malt, Mum, Cyder and Perry, and fhall be exported for Foreign Parts beforTakSep't. Oior before the twenty-ninth Day of September one thoufand feven hundred and twenty-fix ; and the Per- 1726. fc or Perfons exporting the fame fhall be entitled to have Debentures made out for the fame, in the fame Inner as he or they would have been entitled to the fame, in cafe this Act had not been made; any ling herein before contained to the contrary notwithftanding. /Xl. Provided alfo, and be it further enacted by the Authority aforefaid, That all fuch Debentures fo Such Debeir- toe made forth, for Malt exported on or before the faid twenty-ninth Day of September one thoufand "wes how to be ft:n hundred and twenty- fix, fhall (in cafe the refpective Commiflioners or Officers of Excife fhall not fatisfied - h e fufficient in their Hands of the Duties granted by the faid Act of the eleventh Year of his Majefty's Egn, to fatisfy the fame) be paid and fatisfied out of the Duties arifing by this prefent Act; any Thing hein before contained to the contrary notwithftanding. . LXII. And whereas a Doubt may arife upon the Conftruction of the feventh Article of the Treaty of 5 Annoe, c. S.
- fnion (which provides that the Barrel of Ale fold in Scotland by the Brewer at nine Shillings and Six-
pence Sterling, excluding Duties, and retailed including Duties and the Retailers Profit, at Two-pence ' ie Scots Pint, fhall not after the Union be liable on Account of the Excife then in Being, to a higher ' )uty than two Shillings for each Barrel) whether the Brewer and Retailer may take a higher Price for ' ne laid Ale, in Proportion as the Duty now granted on Malt may raife the Price of the faid Commodity, ' .'ithout being liable to a higher Excife than that limited by the faid feventh Article of the Treaty of 'Jnion: For obviating the faid- Doubt,' It is hereby enacted and declared, That Ale brewed or to be T j le p ««nf Iwed in Scotland, -during the Continuance of the Duty of Three- pence a Bufhel on Malt, of the fame ^ s^ t j a e n ^ (todnefs and Quality with that defcribed in the faid Article of the Treaty of Union, fhall be chargeable afcertain&a.* ji;h no higher Excife, in Confideration of the Duty of Excife that took Place at the Time of the Union, fn two Shillings Sterling for each Barrel, though the faid Ale fhall, in Confideration of the Malt Duty, 1 fold by the Brewer at ten Shillings and Six-pence per Barrel, and by the Retailer at Two-pence and wo-peny Scots, or one-fixth Part of a Peny Sterling, the Scots Pint : And it fhall be lawful for the Brewers <d Retailers of fuch Ale to fell and retail the fame at the faid Prices, without being liable to any further or l;her Duty as aforefaid. j' LXI1I. And whereas feveral of the Certificates made forth for the fortunate Tickets, ifTued in Purfu- The Deficiency Unce of sn Act of the tenth Year of the Reign of his prefent Majefry, for continuing the Duties on Tickets mt Malt, Mum, Cyder and Perry, to raife Money by way of a Lottery, for the Service of the ear one ] 10w t be made 'rhoufand feven hundred and twenty-four, frill remain unpaid, and for Want of fufHcient Money coming good. |nto the Exchequer, of the faid Duties, to anfwer and pay the fame ;' Be it therefore enacted by the Au- * 3 Oeo. i.e. a . thorny