13 & 14

Rule 2. This act shall not extend to hinder the owners of any wool Cha. 2. c. 19. cards, to cause them to be amended for their own use, or to transport or sell (for transportation only) any their old over-worn wool cards, into any parts beyond the seas out of His Majesty's dominions.

§ 2.

Mending or

exporting.

29 Geo. 2.

c. 15. § S.

TITLE CXCII.-Yarn.

Rule 1. No duty shall be demanded or taken upon any raw or brown linen yarns, made of flax, and known by the names of Dutch yarn and French yarn, and of Spruce or Muscovia yarn, or any other foreign raw or brown linen yarns made of flax, which shall be imported into this kingdom; but all such linen yarns shall and may be imported duty free. (a)

(a) A small duty is now charged. See Yarn under TITLE 246,

PART VI.

TITLE CXCIII.

GREAT BRITAIN-EXPORTS-Beer, &c.

any

Ale, beer,

Rule 1. IT shall be lawful for any person in any sea port, or upon 1 wall. any navigable river, to export and ship off as merchandize, within Mar. sess. 1. of the usual and allowed ports by law, and at the common quays for c. 22. § 1. exportation, and lading on board of merchandize, or quays to be ap- cider, and pointed for that purpose, and within the usual hours of excise, for ac mum. count of himself or any other (to be exported into foreign parts), in the presence of a sworn gauger or other sworn officer to be appointed by the farmers, commissioners, or sub-commissioners, of Their Majesties' excise, upon notice thereof to them given at the office of excise, within the limits whereof the ale, beer, cider, and mum, was brewed or made, of the respective place whence the same shall be shipped, any sort of strong ale, strong beer, cider, or mum, to be spent beyond the seas, paying custom for the same; which said. gauger or officer shall certify the quantity of the said beer, &c. shipped off, to the commissioners and officers of excise where the entry thereof shall be made, who are hereby required to make allowance, or re-pay the excise of the beer, ale, cider, or mum so exported, unto the brewer or maker thereof, within one month after such exportation, deducting 3d. per tun for the charges of their officers, and no more. (a)

Rule 2. If any person shall cause or suffer any of the said liquors Re-landing, so shipped in any vessel, as merchandize, to be unshipped, unladen, § 2. and laid on land, or put into any other vessel, within England, he shall forfeit the same, and 50l. more for every cask he shall so unduly land, or put on board any vessel. And to the intent Their Majesties' du- Victualling ties of excise may not be prejudiced for such beer, ale, cider, or mum, bill. as shall be spent on shipboard, the officers of customs are hereby enjoined to charge every master of any vessel in his victualling bill with so much beer, ale, cider, or mum, and no more, as such number of men used to spend in such voyages: (b) the excise whereof to be recovered according to the laws and rules already established.

(a) See now TITLE 250.

By 7 Geo. 1. c. 20. § 31. all drawbacks for any quantity of cider or perry exported, shall be allowed to the exporters thereof in such manner, and under such directions and restrictions, as are mentioned in the above act.

(b) By 2 Geo. 3. c. 14. § 4. if any person cause or suffer any beer, ale, cider, or mum, which shall be shipped for exportation as merchandize, to be unshipped, or laid on land, or put into any other vessel within Great Britain, he shall forfeit the same, and also 50%, for every cask thereof.

See the case of "The King against Cookson," at the end of this title.

4 Geo. 1. c. 3. § 8. Cider or perry.

Re-landing, § 9.

Debenture, &c. § 10.

1 Gro. 3.

c. 7. § 5. How draw.

back shall be allowed.

Rule 3. It shall be lawful for any person who shall have actually paid His Majesty's duties for any cider or perry made in Great Britain, and for any other person who shall buy or be lawfully entitled to any such cider or perry, in respect whereof the said duties to His Majesty have been duly paid, to export such cider and perry for any foreign parts by way of merchandize, giving sufficient security before the shipping thereof for exportation, that the particular quantity of cider or perry which shall be intended to be exported as aforesaid, and every part thereof, shall be shipped and exported, and that the same or any part thereof shall not be re-landed or brought again into any parts of Great Britain; which security the customer or collector of the port from whence such exportation is to be (without any fee or reward), is hereby directed and authorized to take in His Majesty's name and to His Majesty's use.

Rule 4. If, after the shipping of any such cider or perry to be exported, and the giving or tendering such security in order to obtain the allowance or drawback, the cider or perry so shipped to be exported, or any part thereof, shall be re-landed in any part of Great Britain, then over and above the penalty of the bond, which shall be levied and recovered to His Majesty's use, all the cider and perry which shall be so re-landed, or the value thereof, shall be forfeited.

Rule 5. If any person who shall export any cider or perry into foreign parts by way of merchandize shall produce a certificate from the collector or officer who received the duty of such cider or perry, that the duty imposed thereon hath been paid, and making oath before the officer or collector of the port where the same shall be exported, that the cider or perry is the same as is mentioned in such certificate, then the collector or chief officers of the port where such cider or perry shall be exported, shall give to the exporter thereof a certificate or debenture expressing the true quantity of the cider or perry so exported or shipped for exportation; which certificate or debenture being produced to the collector or other officer appointed to receive the said duty in the county, or place, where such cider or perry was exported, he is hereby required to pay the said duty of 4s. per hogshead (a) to the persons or their agents so exporting the same; and in case the collector or other officer shall not have any money in their hands arising by the said duties on cider and perry to pay the same, then the respective commissioners appointed for executing this act are required to pay the same out of the duties arising by the said act.

Rule 6. It shall be lawful for any person in any sea port, or upon any navigable river, to export and ship off as merchandize, within any of the usual and allowed ports by law, and at the common quays for exportation and lading on board of merchandize, or quays to be appointed for that purpose, and within the usual hours of excise, for account of himself or any other (to be exported into foreign parts), in the presence of a sworn gauger, or other sworn officer, to be nominated by the commissioners of excise, upon notice thereof to them given at the excise office, within the limits whereof the said strong beer or ale was brewed or made, of the place where the same shall be shipped, any sort of strong beer or ale to be spent beyond the seas; which said gauger or officer shall certify the quantity of strong beer and ale shipped off to the commissioners and officers of excise where

(a) See now TITLE 250,

the entry thereof shall be made, who are hereby required, after proof 1 Geo. 3. being made that the duties have been charged or paid, to make the c. 7. allowance or drawback for the same, unto the brewer or maker thereof, within one month after such exportation.

Rule 7. The officers of customs shall charge every master of any Victualling vessel, in his victualling bill, with so much strong beer or ale, and no bill, § 7. more, as such number of men used to spend in such voyage, the excise whereof to be recovered according to the laws and rules already established. (a)

To obtain

Rule 8. Before any person shall receive any bounty or drawback 38 Geo. 8. for beer entered for exportation, in order to obtain any bounty or draw- c. 54. § 4. back, the brewer, or his known servant, or the exporter, or his known drawback on servant (as the case may require), shall, on the debenture, make such beer. oath, as the case may require, before one or more of the commissioners of excise, or before the proper collector or other officer of excise, as is hereinafter in that behalf prescribed; which respective oaths shall be in the words or to the effect following:

"Oath for Beer exported by the Brewer.

barrels of

"I A. B. do solemnly swear, that the above-mentioned strong beer were put on board the ship or vessel above named, and exported "therein as merchandize to be spent beyond the seas, and no part thereof for the "ship's use; and that the excise duty has been charged on the said beer as strong. "So help me God."

"Oath for Beer exported by any other Person.

"I A. B. do swear, that to the best of my knowledge and belief, the above❝ mentioned barrels of strong beer were put on board the ship or ❝ vessel above named, and exported therein as merchandize to be spent beyond the 66 seas, and no part thereof for the ship's use; and that by the officer's certificate, "it appears the said beer was brewed by of

"common brewer, and the excise duty charged on the same as strong beer. So "help me Ged." (b)

drawback on

cider, § 5.

Rule 9. "Whereas the laws now in force relating to the exportation To obtain "of cider, in order to obtain the drawback by law allowed on the ex66 portation of such cider, are not sufficient to answer the good purposes thereby intended, and it is therefore expedient to make fur"ther provisions in that behalf;" it is therefore enacted, that before any person shall receive any drawback for cider entered for exportation, in order to obtain any drawback, the exporter of such cider, or his servant, shall, on the debenture, make such oath before any one or more of the said commissioners of excise, or before the collector or

(a) See the note to Rule 2 of this title.

(b) By 59 Geo. 3. c. 53. § 15. on every shipment of beer for exportation on drawback made after the 5th July, 1819, the shipper or exporter thereof, together with the brewer thereof, or his foreman or manager, shall make oath (which oath the officers of excise are bereby empowered to administer), according to the best of his and their knowledge and belief, that the same has been brewed wholly from malt which has been charged with and paid the duty of 3s. 6d. for every bushel thereof; and in his and their affidavit thereof specify the time when, and the place where, and the brewer by whom such beer was brewed, and that the quantity of malt employed in the brewing of such beer was in the proportion of not less than two bushels for every barrel thereof; and if any person shall ship any beer for expor tation on the drawback granted on beer, or shall claim any such drawback thereon, without making such affidavit, no such drawback shall be payable or paid; and if such duties shall be so sworn to have been paid, and shall not have been paid, or if any such shall be in any other respect false and untrue, every such person shall for every such offence forfeit 2001.; and all such beer shall be forfeited, and shall and may be seized by any officer of excise.

38 Geo. 3. c. 54.

other officer of excise, as is hereinafter prescribed; which oath shall be in the words or to the effect following:

"Oath for Cider exported.

"I A. B. do swear, that to the best of my knowledge and belief, the above" mentioned hogsheads of cider were put on board the ship or vessel "above named, and exported therein as merchandize to be spent beyond the seas, "and no part thereof for the ship's use; and that the duties of excise have been "charged thereon, and have not been repaid. So help me God."

Collusion, § 8. Rule 10. If any officer of excise shall knowingly or collusively receive any counterfeited, forged, or untrue certificate, as and for a lawful and true certificate duly granted by any officer of excise, by virtue of any act of parliament in force immediately before the passing of this act, and relating to any of the duties of excise, or shall, under colour of any such counterfeited, forged, or untrue certificate, knowingly or collusively give to any maker or manufacturer of, or dealer in any goods, in respect whereof any duty of excise is by law imposed, any undue or improper credit in any book relating to the said duties of excise, for the purpose of creating or keeping up an undue or fictitious stock of any such goods, with intent that any such maker, manufacturer, or dealer, shall or may obtain any undue payment or allowance by way of drawback of any of the duties of excise on account of any such goods, never in reality shipped and exported, then the officer of excise so offending, and being thereof duly convicted, shall be adjudged guilty of felony, and shall, for such his offence, be transported as a felon for the space of seven years.

False oaths,

§14.

Assaulting

officers, § 15.

41 Geo. 8.

c. 91. 5. Forging cer.

tificates, &c.

42 Geo. 3.

c. 38. 19.

Beer to be

kept in sea

rate cellar.

Rule 11. Any person who shall be convicted of wilfully taking a false oath in any of the cases in which an oath is by this act directed to be taken, shall (unless where otherwise expressly directed by this act) be liable to the pains and penalties to which persons are liable for wilful and corrupt perjury. Rule 12. If any person shall assault, resist, oppose, molest, obstruct, or hinder any officer of excise in the due execution of this act, or any of the powers or authorities hereby granted to any such officer, or shall, by force or violence, rescue, or cause to be rescued, any seizure made by such officer by virtue of this act, or shall attempt or endeavour so to do, or after such seizure, or whilst any such officer is attempting to make any seizure under this act, every person so offending shall, for every such offence, forfeit 1007.

Rule 13. If any person shall counterfeit or forge, or cause or procure to be counterfeited or forged, any certificate required to be granted by any officer of excise, by virtue of any act of parliament in force immediately before the passing of this act and relating to any of the duties of excise; or if any person shall willingly give any false or untrue certificate as aforesaid, or shall knowingly or willingly accept or receive any false certificate as aforesaid; or if any person shall fraudulently alter or erase any such true certificate, after the same shall have been granted by the proper officer of excise; or if any person shall knowingly or willingly publish or make use of any such certificate so counterfeited, &c. or erased, then the person so offending, and being thereof duly convicted, shall be adjudged guilty of felony, and shall, for such his offence, be transported as a felon for the space of seven years

Rule 14. No entered dealer in beer, being an exporter of beer or ale, shall have, lay, or keep any table beer in any place entered for laying or keeping strong beer; and if any entered dealer in beer, being an exporter of beer or ale, shall have, lay, or keep any table beer in any place entered for laying or keeping strong beer, the person so offending shall, for every such offence, forfeit 50%. The King against Cookson.-Nov. 24, 1812.

This came on upon a rule for a mandamus to the defendant, collector of excise for the port of Liverpool, to administer to David Paton the foregoing oath, and thereupon to allow or repay the excise duty on five barrels of strong beer exported in the ship Irlam, George Kenzar, master, This application was

made on behalf of Gladstone and Paton, brewers, at Liverpool, the shippers of the beer, on which the duty had been before paid, and which was shipped for exportation to Barbadoes. The objection was, that the whole quantity of beer shipped on board the Irlam was no more than adequate to the consump