Officers to take an ac ftock of recti commence ment of the and if after count any ex allowance over hydrometer proof, or which they fhall respectively ha made at the ftrength last aforefaid. III. And be it further enacted by the authority aforefaid, Th within thirty days next after the commencement of this act, a count of the afterwards once in every three months at the leaft, the of fiers within 30 cers of excife fhall take an account of the ftock of British brand days after the rectified British fpirits, raw British fpirits, compounds and oth British fpirits, of all and every rectifier and rectifiers, and co act, and after-pounder and compounders of fpirits (whether a maker or mak wards once in of fpirits or not); and if on taking any fuch account, fubfeque three months; to the first account taken under or by virtue of this act, the to fo taken, added to the quantity of fpirits for which permits fh the first ac- have been granted to fuch rectifier or rectifiers, or compound cefs above the or compounders, fince the time of taking the laft preceding a count of such stock, shall be found to exceed the quantity of fi rits found by the officer or officers of excife in fuch ftock at t time of taking the laft preceding account of fuch ftock by t officer or officers of excife, added to the quantity fince receiv by permit from any diftiller or diftillers of British spirits (not b ing a rectifier or rectifiers of British fpirits) at the ftrength of c to ten over hydrometer proof, or made by fuch rectifier or rec fiers, or compounder or compounders, at the ftrength last afo faid, with the allowance of fifty gallons on every one hund gallons fo made or received, cafting or computing such stock the strength of one in three and three-fourths under hydrome proof, a quantity of fpirits equal to the quantity of fpirits so fou in excefs fhall be forfeited, and fhall and may be feized by a officer or officers of excife from and out of fuch stock; and t perfon or perfons in whose stock fuch quantity of fpirits, so fou in excefs, fhall be difcovered or found, fhall alfo forfeit the ft. of fifty pounds. herein fpecified be found, it may be feized, &c. If on taking the first ac count, any ex cefs be found above the al lowances fied, it may IV. And be it further enacted by the authority aforefaid, Th if any officer or officers of excife, on taking the first accou under or by virtue of this act, of the stock of British brandy, rec fied British fpirits, raw British fpirits, compounds, or other B tifh fpirits, of any rectifier or rectifiers, or compounder or cor herein fpeci- pounders of fpirits (whether a maker or makers of fpirits or no be feized, &c. fhall find that the ftock fo taken, added to the quantity of fpir for which permits fhall have been granted to fuch rectifier rectifiers, or compounder or compounders, fince the time of tal ing the last account of the ftock of British brandy, rectified B tish fpirits, raw British spirits, compounds, or other British fpiri of fuch rectifier or rectifiers, or compounder or compounde under or by virtue of the faid act made in the twenty-ninth ye of the reign of his present Majefty, shall be found to exceed t quantity of fpirits found by the officer or officers of excife in fu ftock, at the time of taking fuch laft preceding account of fu flock, added to the quantity fince received by permit from ar diftiller or diftillers of British spirits (not being a rectifier of Br tifh fpirits) at the ftrength of one to ten over hydrometer proc or made by fuch rectifier or rectifiers, or compounder or compounders, at the ftrength laft aforefaid, with the allowance of forty-two gallons on every one hundred gallons fo made or received by permits fince the time of taking fuch last account, the limitation whereof fhall have expired on or before the fifth day of Jay one thou and feven hundred and ninety, and with the allowance of fifty gallons on every one hundred gallons fo made or received after the faid fifth day of July one thoufand feven hundred and ninety, and prior to the time of taking fuch firft account, cafting or computing fuch former ftock at the ftrength of one in four and feven fixteenths under hydrometer proof, and then reducing the fame to the ftrength of one in three and three fourths under hydrometer proof, and cafting and computing fuch latter ftock at the ftrength of one in three and three fourths under hydrometer proof, a quantity of fpirits equal to the quantity of fpirits fo found in excefs fhall be forfeited, and fhall and may be feized by any officer or officers of excife from and out of fuch flock; and the perfon or perfons in whofe ftock fuch quantity of fpirits fo found in excess fhall be discovered or found, fhall also forfeit the fum of fifty pounds. the allowances fhall appear tifier's credit. a greater V. And be it further enacted by the authority aforefaid, That If any part of if on taking any fuch account of the stock of any such rectifier or rectifiers, or compounder or compounders, it fhall appear that not to have fuch rectifier or rectifiers, or compounder or compounders, has been used, it or have not actually made ufe of the whole of the faid allowance shall be taken fo by this act granted, fo much thereof as fhall not appear to have from the recbeen made use of, deducting therefrom fo much as will be fufficient to reduce the stock then found on hand to the strength of one in three and three fourths under hydrometer proof, fhall be cut off from his, her, or their credit; any thing herein-before contained to the contrary thereof in anywife notwithstanding. VI. And be it further enacted by the authority aforefaid, That If rectifiers no rectifier or rectifiers, or compounder or compounders of fpi- fell spirits of rits, fhall fell or send out any British brandy, British rectified fpi- ftrength than rits, British compounds, or other British fpirits, of any greater or 1 in 5 under higher degree of ftrength than that of one in five under hydrome- hydrometer ter proof; and if any fuch rectifier or rectifiers, or compounder proof, they or compounders, fhall fell or send out any British brandy, British may be feized, rectified fpirits, British compounds, or other British fpirits, of any greater or higher degree of ftrength than that of one in five under ydrometer proof, all fuch British brandy, British rectified spirits, British compounds, or other British fpirits, together with the cafks or vellels containing the fame, fhall be forfeited, and fhall and may be feized by any officer or officers of excife; and any fuch rectifier or rectifiers, or compounder or compounders, who fhall fell or send out any fuch British brandy, British rectified spirits, British compounds, or other British fpirits, of any greater or higher degree of ftrength than that of one in five under hydrometer proof, fhall alfo forfeit and lofe treble the value of such British brandy, British rectified fpirits, British compounds, or other Brifpirits, which fhall be fold or fent out of a greater or higher VOL. XXXVII. F degree &c. for, and how degree of ftrength than that of one in five under hydromet proof, or the fum of fifty pounds in the whole, at the election his Majesty's attorney general, or the perfon or persons who sh fue for the fame, the fingle value of fuch British brandy, Brit rectified fpirits, British compounds, or other British fpirits r pectively, to be deemed and taken to be according to, and at t rate and rates, price and prices, at which the best British brand British rectified fpirits, British compounds, or other British spiri do or fhall bear or fell for in London at the time when such p Inalty fhall be incurred. VII. And be it further enacted by the authority aforefai How penalties That all fines, penalties, and forfeitures, imposed by this act, sh may be fued be fued for, recovered, levied, or mitigated, by fuch ways, mean to be divided. or methods, as any fine, penalty, or forfeiture, may be fued fo recovered, levied, or mitigated, by any law or laws of excife, by action of debt, bill, plaint, or information, in any of his M jefty's courts of record at Westminster, or in the court of exch quer in Scotland refpectively; and that one moiety of every fuc fine, penalty, or forfeiture, fhall be to his Majesty, his heirs, fucceffors, and the other moiety to him or them who fhall inforr discover, or fue for the fame. VIII. And whereas by an act, made in the twenty-first year of t reign of his prefent Majefty, intituled, An act for repealing the d ties payable upon chocolate made in Great Britain, and for gran ing certain inland duties upon cocoa nuts in lieu thereof; for th better and more effectual fecuring the revenue of excise, and the inland duties under the management of the commiffioners excife, and for preventing frauds therein; for the more punctu and ready payment of the allowances to be made to brewers o of the additional duties impofed on malt; and for rectifying miftake in an act, made in this prefent feffion of parliament, wi refpect to the exempting of candles from the additional duty five pounds per centum upon the duties of excife, imposed by th faid act, it is provided and enacted, That any increafe, difcovered any officer or officers of excife in the stock or stocks of any dealer in feller of British fpirituous liquors, over and above the quantity whi the officer found in fuch dealer's or feller's cuftody at the time of last preceding furvey upon fuch dealer or feller, shall not be forfeited, the owner thereof shall make it appear that fuch increase was made mixing water with and amongst some of his faid stock of British-ma fpirituous liquors, in the prefence of the officer of excife of the divif or place where fuch increase shall be found;, any thing in the faid before contained to the contrary notwithstanding: and whereas it expedient to repeal fo much of the faid act as is herein-before recited be it therefore enacted by the authority aforefaid, That fo muc of the faid recited act as provides and enacts, That any increa difcovered by any officer or officers of excife in the stock or stoc of any dealer in or feller of British fpirituous liquors, over an above the quantity which the officer found in fuch dealer's feller's cuftody at the time of the last preceding furvey upon fuc dealer or feller, fhall not be forfeited, if the owner thereof tha ma make it appear that fuch increase was made by mixing water with nd among ft fome of his faid ftock of British-made fpirituous lirs in the prefence of the officer of extife of the divifion or ce where fuch increafe fhall be found, fhall be, and the fame and repealed. ereby repealed. IX. And be it further enacted by the authority aforefaid, That 29 Geo. 3. much of the faid act, made in the twenty-ninth year of the c.45, claufe 7, of his prefent Majefty, as enacts, That the faid act made continued till July 5, 1791. he twenty-fixth year of the reign of his prefent Majefty, ex, fuch parts thereof as are repugnant to the faid act made in twenty-eighth year of the reign of his prefent Majefty; and fo much thereof as enacts, That the faid act made in the ty-eighth year of the reign of his faid Majefty, except fuch thereof as are exprefsly repealed by the faid act made in the eaty-ninth year of the reign of his prefent Majefty, fhall, from immediately after the fifth day of July one thoufand seven dred and eighty-nine, be revived, and continued until and a the fifth day of July one thoufand feven hundred and ninety, from and immediately after the faid fifth day of July one and feven hundred and ninety, continue in full force and d until and upon the fifth day of July one thousand seven hund and ninety-one. be for repealing the duties upon licences for retailing wine and eets, and upon licences for retailing diftilled fpirituous liquors, and for granting other duties in lieu thereof. 25 WHEREAS by an act, made in the ninth year of the reign of Preamble. her late majesty Queen Anne, for charging certain new du- 9 Anna, c. 23 on ftamped vellum, parchment, and paper, and for other pur c. 19.. therein mentioned, it was enacted, That there should be, throughthe kingdom of Great Britain, raifed, levied, collected, and paid and for the use of her Majesty, her heirs and fucceffors, for every of vellum or parchment, or sheet or piece of paper, on which at any time or times within or during the term therein in that mentioned, be ingroffed or written any licence for retailing of , the fum of four fhillings: and whereas the faid duty is, by anopaffed in the third year of the reign of King George the First perpetual: and whereas, by another act made in the thirtieth 30 Geo. a. of the reign of his late majesty King George the Second, for ing to his Majefty (amongst other rates and duties therein menfeveral rates and duties upon licences for retailing wine, it was That from and after the fifth day of July one thousand feven red and fifty-feven, there should be raised, levied, collected, and throughout the kingdom of Great Britain, unto and for the use Majefty, his heirs and fucceffors, for every piece of vellum or bment, or sheet or piece of paper, on which should be ingroffed, ten, or printed, any licence for retailing of wine, to be granted y perfon who should not take out either a licence for retailing of tuous liquors, or a licence for retailing of beer, ale, or other ex F 2 cifeable cifeable liquors, over and above all other rates and duties payable virtue of any former act or acts of parliament impofing any duties Stamped vellum, parchment, and paper, an additional duty of f pounds; for every piece of vellum or parchment, or sheet or piece paper, on which should be ingroffed, written, or printed, any lice for retailing of wine, to be granted to any person who should take a licence for retailing beer, ale, and other excifeable liquors, but foo not take out a licence for retailing of fpirituous liquors, over and ab all other rates and duties payable by virtue of any former act or a of parliament impofing any duties on ftamped vellum, parchment, a paper, an additional duty of four pounds; and for every piece of v lum or parchment, or sheet or piece of paper, on which should be groffed, written, or printed, any licence for retailing of wine, to granted to any perfon who should also take out a licence for retailing fpirituous liquors, over and above all other rates and duties payable virtue of any former act or acts of parliament impofing any duties ftamped vellum, parchment, and paper, an additional duty of fo hillings; and it was by the faid laft-mentioned at provided enalled, That, in all cafes where a duty of five pounds was ther before directed to be paid on a licence for retailing wine, a duty three pounds fix fhillings and eight-pence, and no more, fhould be for a licence to retail wine in that part of Great Britain called Sc land; and that in all cafes where a duty of four pounds was ther before directed to be paid for fuch licence, a duty of two pounds th teen fhillings and four-pence, and no more, should be paid for a lice to retail wine in that part of Great Britain called Scotland; that in all cafes where a duty of two pounds was therein before dire to be paid for every fuch licence, a duty of one pound fix fhillings eight-pence, and no more, fhould be paid for a licence to retail w in that part of Great Britain called Scotland; any thing in that contained to the contrary thereof in anywise notwithftanaing: ana was by the faid laft-mentioned at enacted, That, from and after fifth day of July one thousand seven hundred and fifty-feven, no per whatsoever, unless he should be authorised and enabled in the mar therein-after prefcribed, fhould fell or utter by retail, (that is) by pint, quart, potile, or gallon, or by any other greater or less re meafure, or in bottles in any lefs quantity, than fhould be equal to measure of the cafk or veffel in which the fame fhould have been, might lawfully be imported, any kind of wine or wines, or any called or reputed Wine, upon pain to forfeit for every fuch offence 31Geo 2.1.31, fum of one hundred pounds: and whereas, by a claufe in another made in the thirty-first year of the reign of his faid late Majefty, obliging the retailers of wines commonly called Sweets or Ma Wines, to take out a wine licence, after reciting the faid act of thirtieth of his faid late Majefiy, as herein before is recited, and citing, that great frauds might eafily be practifed in cafe the retail of certain liquors made in this kingdom, commonly called Sweets Made Wines, fhould not be, equally with the retailers of other kin of wine, obliged to take out fuch licences for retailing wine, it u enacted, That, from and after the fifth day of July one thousand fer hundred and fifty-eight, no perfon whatsoever, unless he should be a liq |