the duties

VI. Provided always, That in cafe any cyder or perry shall Where it shall be received by any factor or agent, dealer or retailer, for which appear that it hall appear by a proper certificate that all or any part of the have before duties, impofed by this or any former act or acts of parliament, been duly have been charged on the fame, fuch factor or agent, and fuch charged, dealer or retailer refpectively, receiving fuch cyder or perry with the factor and a proper certificate, certifying that fuch duties have been already to be charged charged for fuch cyder or perry, fhall not be charged with the anew. payment of fuch duties, charged as aforefaid, on receiving fuch cyder or perry into his stock, or on the decrease thereof.

year

retailer are not

Masters of veflels carry

VII. Provided alfo, That if any factor or agent fhall, during Factor having the continuance of the act of this prefent feffion of parliament, paid the duty intituled, An act for continuing and granting to his Majefty certain of 4s. per hogt duties upon malt, mum, cyder, and perry, for the fervice of the head, granted by the malt act one thousand seven hundred and fixty fix, be charged with, and fhall of this feffion, pay the duty of four fhillings per hogfhead upon any quantity of cyder or perry granted by the said act, and chargeable upon him or her as the receiver thereof, fuch factor or agent fhall, by the is to stand authority of this act, for every hogfhead of fuch cyder or perry fo much in the discharged of fo charged, ftand discharged of four fhillings, part of the fix- new duties. teen fhillings and eight pence granted by this act, and chargeable upon him or her as factor or agent by virtue of this act. VIII. And be it further enacted by the authority aforefaid, That from and after the faid fifth day of July, one thousand feven hundred and fixty fix, the mafter or other perfon having ing cyder or the charge of any fhip, veffl, barge, or trow, in which fhall be perry coaftfhipped or put on board any cyder or perry, to be carried from wife, one part of this kingdom to another, fhall, within three days are to make after his arrival at any port or place where any part of fuch cyder report thereof or perry is to be delivered, give to the proper officer of excife, to to the proper be appointed for that purpose by the respective commiffioners of officer of excife, within excife in England and Scotland respectively, a juft and true account three days afin writing of the whole quantity of cyder and perry by him re- ter their arri ceived on board; diftinguishing in fuch account the names and val in port; places of abode of the perfons by whom the fame, and every diftinguishing part thereof, was put on board, and at what place; and the the perfons names and places of abode of the perfons to whom the fame, and places and every part thereof, is or was fent, directed, or configned, from whence and where the fame, and every part thereof was to be delivered: fent, and and in cafe the master or other perfon having the charge of any where, and to fuch fhip, vessel, barge, or trow, fhall neglect or refuse to give figned, &c. fuch account as aforefaid, according to the directions of this act; or shall difpofe of or deliver any part of the cyder or perry by him on penalty of taken on board at fea, or in any other place, except the place to 20l. for every which the fame was configned (unavoidable accidents excepted) refufal, fuch neglect or the perfon fo offending fhall, for every fuch offence, forfeit and or delivering, lofe the fum of twenty pounds; and fuch mafter or other per- &c. the fame fon having the charge of fuch fhip, veffel, barge, or trow, fhall, otherwife than within twenty one days after his arrival at the place of delivery, Perry and cyas configned. land or cause to be landed all the cyder and perry then on board to der to be land. be delivered there, on pain of forfeiting all fuch cyder and perry ed within 21 which days after ar

in the account

rival, on for feiture there

of.

Factors are to enter, at the next office of excife, their

names, and ftorehouses, three days before they make fale of any cyder or perry configned them;

which fhall not be landed according to the directions of this acti which thall and may be seized by any officer or officers of excife, together with the casks or other package containing the fame. IX. And be it enacted by the authority aforefaid, That from and after the said fifth day of July, one thousand seven hundred and fixty fix, every such factor or agent, or factors or agents, so having, receiving, or taking, any cyder or perry into his, her, or their cuftody, poffeffion, or power, to fell or difpofe of, thall, at least three days before he, fhe, or they, thall begin to fell or difpofe of the fame, make a true and particular entry in writing, at the office of excife next to the place where fuch cyder or perry thall be intended to be fold or difpofed of, of the refpective name and names of fuch factor or agent, factors or agents, and of every storehouse, warehouse, room, cellar, or other place, wherein he, the, or they, have laid or kept, or intend to lay or keep, any cyder or perry; and if any fuch factor or agent, factors or agents, fhall, contrary to the direction of this act, make use of any warehoufe, ftorehouse, room, cellar, or other place, for the laying or keeping any cyder or perry, without having made fuch entry as aforefaid, he, the, or they, fhall refpectively forfeit and lose the fum of fifty pounds for every fuch ftorehouse, room, cellar, vault, or other place, which, from and after the faid fifth day of July, one thousand seven hundred and fixty fix, fhall be made use of without entry as aforefaid; and all and every fuch factor or agent, made ufe of; factors or agents, fo receiving cyder or perry to fell or difpofe of and they are as aforefaid, fhall be fubject and liable, and is and are hereby fubjected to declared to be subject and liable, to all the clauses, provifoes, reall the regula-gulations, fines, penalties, forfeitures, rules, methods, matters, tions, penalties, and proand things, any dealer or dealers in, or retailer or retailers of, vifions, which cyder or perry, are fubject and liable to, by this or any other act dealers in, and or acts of parliament now in force, for the regulating and enforcretailers of,cy- ing, managing, raifing, levying, collecting, paying, mitigating, are fubject to, adjudging, ascertaining, and recovering, the duties on cyder and

on forfeiture

of sol. for e

very unenter

ed itorehouse

der and perry

Dealers in, or

perry.

X. And be it further enacted by the authority aforefaid, That retailers of, from and after the faid fifth day of July, one thousand seven huncyder and per- dred and fixty fix, there fhall be raised, levied, collected, and paid, ry, made and unto and for the ufe of his Majefty, his heirs, and fucceffors, for fold in Great and upon every hogfhead of cyder and perry which fhall be made Britain, from fruit of their and fold in Great Britain, by any dealer in, or retailer of, cyder own growth, or perry, from fruit of his or her own growth, and fo proportionare to pay 6s. ably for a greater or less quantity fix fhillings, to be paid by fuch per hogfhead. dealers in, or retailers of, cyder or perry.

Perfons buyXI. And be it further enacted by the authority aforesaid, ing cyder or That all and every perfon or persons, who shall buy any cyder or perry, or fruit perry, or any fruit to make into cyder or perry, and fhall fell any to make into of the cyder or perry fo bought or made, by the hogfhead, or any cyder or perry, and felling greater or leffer meafure; or fhall fell any quantity of cyder or what they fo perry, or either of them, in less quantity than twenty gallons buy or make, at a time, whether the fame be made from fruit of his, her, or their own growth, or from bought fruit, thall be deemed and

are deemed retailers:

taken

taken to be a dealer or dealers in, and retailer or retailers of, cyder or perry, within the intent and meaning of this act, and hall be chargeable with the several duties hereby granted for fuch cyder or perry fo made and fold refpectively.

chafe of ano

certified for,

XII. Provided nevertheless, and it is hereby declared and Where one enacted by the authority aforefaid, That when fuch dealers in, dealer or reor retailers of, cyder or perry, made from fruit of his, her, or tailer fhall purtheir own growth, fhall fell or difpofe of fuch cyder or perry to ther, in order any other dealer or retailer of cyder or perry, who fhall pur- to fell again, chase the fame to fell again, fuch dealer or retailer fo purchaf- and the duing the fame to fell again, and receiving the fame, with a proper ties fhall be 1 certificate, certifying fuch duty has been charged, fhall not be the additioual (charged or chargeable with the faid additional duty of fix fhill- duty of 6s. per ings per hogfhead by this act impofed on cyder and perry made in hogthead on Great Britain, and fold by retail; and if the cyder or perry be charged; made by any such dealer in, or retailer, from fruit of his, her, nor where cyor their own growth, fhall be fold by the maker thereof in lefs der and perry quantity than twenty gallons at a time; fuch dealer in, or re- fhall be fold tailer of, cyder or perry, fhall not be charged for fuch cyder or by the maker in lefs quantiperry fo fold with the faid additional duty of fix thillings per ty than 20 hogthead by this act imposed on cyder and perry made in Great gallons to the Britain, and fold by retail.

retail is not to

dealer or re

XIII. And it is hereby further enacted and declared by the tailer. Dealers in, authority aforesaid, That all and every fuch dealer or dealers in, and retailers and retailer or retailers of, cyder or perry made from fruit of of, cyder and his, her, or their own growth, fhall be fubject and liable, and perry from is hereby declared to be fubject and liable, in refpect of such fruit of their cyder or perry fo made, to all the claufes, provifoes, regulations, are fubjected own growth, fines, penalties, forfeitures, rules, methods, matters, and things, to like regula which any dealer in, or retailer of, cyder or perry, is fubject tions, penaland liable to, by this or any other act or acts of parliament now ties, and proin force for the regulating, enforcing, managing, raifing, levying, ther dealers collecting, paying, mitigating, adjudging, afcertaining, and re- and retailers. covering the duties on cyder or perry.

vifons, as e

XIV. And, for preventing any disputes that may arife touching No cyder and the charging the duties on cyder and perry; it is hereby declared perry made in and enacted by the authority aforefaid, That cyder or perry is liable to a Great Britain, made in Great Britain, in no cafe whatsoever fhall pay or be higher duty chargeable with more than fixteen fhillings and eight pence per than 16s. 8d. hog head, whether the duties, or any of them, chargeable thereon, per hogshead. fhall arife by virtue of this or any former or other act or acts of parliament.

XV. And whereas great frauds have been committed by dealers in, and retailers of, cyder or perry, by fending and removing, or caufing or procuring to be fent or removed, great quantities of cyder and perry from the makers thereof, immediately to the perfon or perfons who contract for the fame with, or order the fame from, fuch dealers in, or retailers of cyder or perry, whereby the duties thereon have not been charged, as fuch cyder and perry never comes into the possession of fuch dealers or retailers, and the like frauds may be committed by fuch factors and agents if proper provifion is not made for prevention thereof; be it therefore enacted by the authority aforefaid, That from and

af

Dealers, re

perry from

&c. without

the duties

after the said fifth day of July, one thousand seven hundred and tailers, or fac- fixty fix, if any dealer or dealers in, or retailer or retailers of, tors, fending, &c. cyder or cyder or perry, or any fuch factor or factors, agent or agents, fhall remove or fend, or cause or procure to be removed or fent, the maker to any cyder or perry, from the maker or makers thereof, to the the contractor, perfon or perfons buying or contracting for, or ordering the fame, without the duties thereon have been first charged, and charged, and without a certificate to accompany the fame, figned by the proa certificate, per officer of excife (which certificate he is hereby required to give, without fee or reward, to the person or persons defiring the fame) fignifying the quantity of cyder or perry so sent or removed, and the number of cafks or other package containing the fame, and that the duties due thereon had been charged for the fame; every fuch dealer or dealers in, or retailer or retailers of cyder or perry, or factor or factors, or agent or agents, reforfeit sol. fpectively, fo offending, fhall, for every fuch offence, forfeit and lofe the fum of fifty pounds.

Thefe duties

back on exportation,

and distilla 'tiɔn;

XVI. Provided always, and be it enacted by the authority are to bedrawn aforesaid, That the faid duties by this act impofed upon cyder and perry, fhall and may be drawn back on the exportation of fuch cyder and perry, by the fame means and methods, and under the fame rules and directions, as the other duties, or any of them, now payable for cyder or perry, may be drawn back on the exportation thereof; and also that the faid duties on cyder and perry granted by this act, fhall be drawn back or allowed upon the diftillation of cyder and perry into low wines and spirits, by the same means and methods, and under the fame rules and directions, as the other duties, or any of them, now payable for cyder or perry, may be drawn back or allowed upon the diftillaand alfo where tion thereof: and in cafe any cyder or perry which hath been cyder or perry charged with, and hath paid the faid duties, or any of them, become unfit granted by this act, fhall hereafter, by being unfit for fale as for fale as fuch, cyder or perry, be charged with the duties on vinegar, it fhall charged with be lawful for three or more of the commiflioners of excife for the duties on the time being, or two juftices of the peace within their respecvinegar. tive jurifdictions, on proof that fuch cyder or perry hath been charged with, and paid the faid duties, or any of them, granted by this act, and that the fame cyder or perry hath alfo been charged with the duty on vinegar, to discharge or allow fuch of the duties granted by this act, as fhall have been charged thereon, which they are hereby required to do.

and thall be

Penalty of obftructing of ficers in the execution of their duty;

XVII. And be it further enacted by the authority aforesaid, That if from and after the faid fifth day of July, one thousand feven hundred and fixty fix, any perfon or perfons whatsoever fhall affault, refift, oppofe, moleft, or hinder, any officer or officers of excife, in the due feizing or fecuring of any cyder or perry, which, by any officer or officers of excife, fhall or may be feized by virtue or in purfuance of this act, or in the execution of any of the powers or authorities by this act given or granted, or hall by force or violence refcue, or cause to be refcued, any cyder or perry, after the fame fhall have been feized

by

by fuch officer or officers as aforefaid, or fhall attempt, or endea- or refcuing or Your fo to do, or, after fuch feizure, fhall ftave, break, or flaving cyder or perry, after otherwise destroy or damage, any casks, veffels, or package, feizure, is 401. wherein the fame fhall be contained; all and every the party or parties fo offending, fhall, for every fuch offence refpectively, forfeit and lose the fum of forty pounds.

of act 12 Car.

2.

or any other

XVIII. And be it further enacted by the authority aforesaid, That all and every the powers, authorities, rules, methods, pe- Powers, &c. -nalties, and forfeitures, claufes, matters, and things, which in and by an act made in the twelfth year of the reign of King Charles the Second, intituled, An act for taking away the court of wards and liveries, and tenures in capite and by knights fervice, and purveyance, and for fettling a revenue upon his Majesty in lieu thereof, or by any other law now in force relating to his Majesty's revenue of excife upon beer, ale, or other liquors, are provided, act relating to fettled, or established, for fecuring, enforcing, managing, raifing, the revenue of levying, collecting, paying, mitigating or recovering, adjudging excife, extendor afcertaining the duties or penalties thereby granted, and for pre- ed to this act. venting, detecting, and punishing frauds relating thereto (not otherwife altered by this act) fhall be exercifed, practifed, applied, used, imposed, levied, recovered, and put in execution, for the fecuring, enforcing, managing, raifing, levying, collecting, paying, mitigating, and adjudging, afcertaining, and recovering, the duties on cyder and perry, and penalties hereby granted, and for preventing, detecting, and punishing, frauds relating thereto, as fully and effectually, to all intents and purposes, as if all and every the faid powers, authorities, rules, directions, methods, penalties, and forfeitures, claufes, matters, and things, were particularly repeated and again enacted in the body of this -prefent act.

I

ties, and for

XIX. And be it further enacted by the authority aforefaid, That all fines, penalties, and forfeitures, impofed by this act, Fines, penalfhall be fued for, recovered, levied, or mitigated by fuch ways, feitures, to be means, and methods, as any fine, penalty, or forfeiture, is of recovered, lemay be fued for, recovered, or mitigated, by any law or laws of vied, or mitiexcife, or by action of debt, bill, plaint or information, in any of gated, as the his Majesty's courts of record at Westminster, or in the court of direct; exchequer in Scotland refpectively and that one moiety of every One moiety fuch fine, penalty, or forfeiture, fhall be to his Majefty, his to the crown, heirs and fucceffors, and the other moiety to him or them, who and the other to the profefhall discover, inform, or fue for the fame.

laws of excife

cutor.

XX. And, for the better afcertaining, charging, collecting, raising, levying, and fecuring, the faid rates and duties by this act impofed, and preventing frauds therein; be it further enacted by the autho- Thefe duties rity aforefaid, That fuch of the faid rates and duties by this act to be under granted, as are charged upon cyder or perry made in, or im- the receipt and manageported into England, Wales, or the town of Berwick upon Tweed, ment of the fhall be under the receipt and management of the commiffioners commiffioners and officers of his Majefty's revenues of excife in England for the and officers of excife in Engtime being; and fuch of the faid rates and duties as are impofed land and Scotby this act upon cyder or perry made in, or imported into land refpec

Scot-tively;