consumed in distilling Low Wines and Spirits from Malt only, under the several Rules, Regulations, and Provisions hereinbefore contained respecting Maltsters or Makers of Malt, and under such further Rules, Regulations, and Provisions as are hereinafter contained in that Behalf. LXVII. And be it further enacted, That every such Distiller or Maker of Low Wines or Spirits who shall make Malt, shall make Entry as a Maltster or Maker of Malt for the sole Purpose of being consumed in distilling Low Wines or Spirits made from Malt only, and shall provide and keep a proper and secure Building or Place at the Premises by him or her entered as aforesaid for the Purpose of making Malt, and also at every Distillery by him or her used for distilling Low Wines or Spirits made from Malt only, to be approved of in Writing by and under the Hands of the Collector and Supervisor of Excise of the Collection and District in which any such Building or Place shall be situated, for securing therein the Malt by him or her made, to be used and consumed in his or her Distillery or Distilleries as aforesaid; and the said Collector or Supervisor shall provide and affix proper Locks and Fastenings thereto, at the Expence of such Distiller or Maker of Low Wines or Spirits making entry as aforesaid, who shall be permitted, if he or she shall think proper so to do, to provide and affix other Locks and Fastenings thereto, the Keys of such lastmentioned Locks and Fastenings to be kept by him or her; and if any such Distiller or Maker of Low Wines or Spirits making any such Entry as aforesaid shall neglect or refuse to pay for any Lock, Key, or Fastening provided and affixed by such Collector or Supervisor to any such Building or Place entered by such Distiller for the Purpose aforesaid, or shall wilfully destroy, damage, or injure any such Lock, Key, or Fastening, or shall by any Art, Device, or Contrivance open, take off, or remove any such Lock or Fastening, or make any Way or. Entrance into any such Building or Place, every such Distiller or Maker of Low Wines or Spirits, making any such Entry as aforesaid, so offending, shall for every such Offence forfeit and lose the Sum of One hundred Pounds. LXVIII. And be it further enacted, That every such Distiller or Maker of Low Wines or Spirits, making Entry as and for the Purpose aforesaid, shall give Twelve Hours Notice in Writing to the Officer of Excise under whose Survey such Distiller or Maker of Low Wines or Spirits shall then be, of the Day and particular Hour of the Day when he or she shall intend to take any Malt off the Kiln; and if any such Distiller or Maker of Low Wines or Spirits shall take any Malt off the Kiln without having given such Notice as aforesaid, every such Distiller or Maker of Low Wines or Spirits so offending shall for every such Offence forfeit and lose the Sum of Fifty Pounds; and all Malt taken off the Kiln without such Notice as aforesaid shall be forfeited, and shall and may be seized by any Officer of Excise. LXIX. And be it further enacted, That when and so soon as any Malt made by such Distiller or Maker of Low Wines or Spirits, making Entry as and for the Purpose aforesaid, shall be fully. dried, the same (screened or unscreened, as such Maltster or Maker of Malt may think fit) shall, in the Presence of an Officer of of Excise, forthwith be measured; and if any Quantity be found in Storehouses, by such Admeasurement over and above the Quantity found by under the Pethe last Gauge taken of the Corn or Grain of which such Malt nalty of 50%. shall have been made whilst in Operation or Process of making into Malt, such Excess shall be charged with Duty; and all such Malt shall be carried by such Distiller or Maker of Low Wines or Spirits, in the Presence of the Officer, into and locked up and secured in One or more of such Buildings or Places by him or her provided as aforesaid, at the Premises by him or her entered as aforesaid for the Purpose of making Malt; and if any such Distiller or Maker of Low Wines or Spirits shall neglect or refuse to cause all such Malt as aforesaid to be measured, and carried or locked up or secured as aforesaid, every such Distiller or Maker of Low Wines or Spirits so offending shall for every such Offence forfeit and lose the Sum of Fifty Pounds. Malt carried the Distillery, under Penalty of 2001. LXX. And be it further enacted, That Books, prepared with Distillers to proper Columns for such Purposes as hereinafter mentioned, shall enter into a be delivered by the proper Officer of Excise to every such Dis- Book the tiller or Maker of Low Wines or Spirits making Entry as and for Quantity of the Purpose aforesaid, to be kept by him or her at the Building into and reor Place by him or her provided as aforesaid, at the Premises by moved from him or her entered as aforesaid for making Malt for the Purpose the Storehouses aforesaid, and at every Distillery by him or her used for distilling to be used in Low Wines or Spirits made from Malt only; and every such Distiller or Maker of Low Wines or Spirits shall, whenever he or she shall receive any Malt into any such Building or Place by him or her provided as aforesaid, or shall remove or take away any Malt out of any such Building or Place to any other Building or Place, to be used or consumed in his or her Distillery, forthwith write and enter in such Book as aforesaid, and in the proper Columns prepared for that Purpose, the particular Day and Hour of the Day when, and the Quantity of Malt in Bushels which he or she shall have received into or taken or removed out of such Building or Place as aforesaid; and if any such Distiller or Maker of Low Wines or Spirits shall receive any Malt into, or shall take or remove any Malt out of any such Building or Place so provided as aforesaid, and shall not write and make Entry thereof in such Book as aforesaid, or shall not so keep such Book as aforesaid, or shall not deliver up any such Book to any Officer of Excise demanding the same, or permit the Officer to make any Minute therein, or shall conceal or convey away the same, or destroy or tear out any Leaf therefrom, or cancel, obliterate, or destroy or alter any Entry therein, or make any false Entry therein, every such Distiller or Maker of Low Wines or Spirits so offending shall for every such Offence forfeit and lose the Sum of Two hundred Pounds. Distillers de LXXI. And be it further enacted, That when any such Dissirous of retiller or Maker of Low Wines or Spirits, making Entry as and for moving Malt the Purpose aforesaid, shall be desirous of taking or removing any from a MaltMalt out of any Building or Place by him or her provided as house to a Disaforesaid, at the Premises by him or her entered as aforesaid for tillery, to give the Purpose of making Malt, to a Building or Place by him or her provided as aforesaid, at a Distillery by him or her used for distilling Low Wines or Spirits made from Malt only, such Distiller 7 & 8 GEO. IV. Y Notice to the proper Officer, and grant a who is to attend or Permit. Malt in Stock so that the Offi cers may gauge the same, under or Maker of Low Wines or Spirits making Entry as and for the Purpose aforesaid, shall give Twenty four Hours Notice to the proper Officer of Excise of the Time when and the Quantity of Malt which, and the Building or Place so provided as aforesaid, from and to which he or she shall be desirous of removing such Malt as aforesaid; and every such Officer of Excise shall attend in pursuance of such Notice at the Time and Place therein mentioned, to unlock the Building or Place from which such Malt is intended to be removed, and see measured out therefrom the Quantity of Malt expressed in such Notice; and such Officer of Excise shall thereupon grant a Permit for the Removal of such Malt from and to the Buildings or Places so provided as aforesaid, and expressed in such Notice, in which Permit shall be expressed the Time for which such Permit shall be in force, such Time being a reasonable and sufficient Time for such Removal as aforesaid; and if any such Distiller or Maker of Low Wines or Spirits making Entry as and for the Purpose aforesaid, who shall remove any Malt as aforesaid, shall not deposit and place the same in the Building or Place expressed in such Permit as the Place to which such Malt is to be removed, or shall sell or dispose of, or remove the same to any other Place than as aforesaid, every such Distiller or Maker of Low Wines or Spirits making Entry in and for the Purpose aforesaid, so offending, shall for every such Offence forfeit and lose the Sum of Two hundred Pounds; and all Malt so removed, which shall not be so deposited and placed as aforesaid, or which shall be sold or disposed of or removed to any other Place than as aforesaid, shall be forfeited, and shall and may be seized by any Officer of Excise; and if any such Malt shall be found by any Officer of Excise removing or removed, without the same being or having been accompanied by such Permit as aforesaid, or accompanied with a Permit expired and out of force, or which shall not agree with the Quantity of such Malt, or the Time or Manner of the Removal thereof, all such Malt shall be forfeited, and shall and may be seized by any Officer of Excise. LXXII. And be it further enacted, That every such Distiller or to be laid regu- Maker of Low Wines or Spirits making Entry as and for such Purlar and even, pose as aforesaid, shall, when and so often as he or she shall be thereunto required by any Officer of Excise, cast all the Malt in any Building or Place so by him or her provided as aforesaid, in or into such regular Form, and level the same so as to enable the Officer of Excise easily and conveniently to gauge and ascer tain the true Quantity thereof; and if any such Distiller or Maker of Low Wines or Spirits, upon being thereunto required as aforesaid, shall neglect or refuse to cast or level any such Malt as aforesaid, every such Distiller or Maker of Low Wines or Spirits so offending shall for every such Offence forfeit and lose the Sum If any Excess of One hundred Pounds; and if upon taking any such Account as aforesaid the Quantity of such Malt shall be found to exceed the Quantity which such Distiller or Maker of Lower + Wines or Spirits ought to have had at any such Building or Place by him or to have carried her provided as aforesaid, according to the Entries contained in such Book as aforesaid, in a greater Proportion than One Twentieth Part of the Quantity of Malt so found, every such Distiller without Notice; or Maker of Low Wines or Spirits shall be deemed and taken to + Sic. above One in Twenty be found, Distiller to be deemed Malt into the have Malt from the have received Malt into such Building or Place by him or her pro- and if any Devided as aforesaid, without having made such Entry thereof in ficiency, to such Book as aforesaid, and every such Excess of Malt shall be have taken forfeited, and shall and may be seized by any Officer of Excise; Storehouse and if the Quantity of such Malt shall be found to be less than the without Entry. Quantity which such Distiller or Maker of Low Wines or Spirits ought to have had in such Building or Place, according to the Entries contained in such Book as aforesaid, in such Proportion as aforesaid, every such Distiller or Maker of Low Wines or Spirits shall be deemed and taken to have removed and taken away Malt out of such Building or Place without having made such Entry in such Book as aforesaid, and shall in every such Case of Excess or Deficiency be liable to the Penalty by this Act before imposed for not making Entry in such Book as aforesaid. LXXIII. And be it further enacted, That if any such Distiller or Maker of Low Wines or Spirits, making Entry as and for the Purpose aforesaid, shall take or remove any Malt out of any such Building or Place so by him or her provided as aforesaid, without the Knowledge or Presence of the proper Officer of Excise, or shall not use all the Barley by him or her received at any Malthouse or Premises entered for such Purpose as aforesaid, by making the same into Malt for the Purpose aforesaid, and consume all such Malt by him or her made as aforesaid in his or her Distillery or Distilleries in distilling Low Wines or Spirits made from Malt only, or shall sell, send out, or deliver any Barley or any of such Malt from any such Malthouse, or any Malt from such Distillery, or Building or Place there, or convey away, hide, or conceal the same, every such Distiller or Maker of Low Wines or Spirits so offending shall for every such Offence forfeit and lose the Sum of One hundred Pounds; and all such Barley or Malt so taken or removed, and all such Barley or Malt so sold or sent out or delivered, or hid or concealed as aforesaid, shall be forfeited, and shall and may be seized by any Officer of Excise. Distiller clandestinely removing any Barley or Malt out of the Storehouse, or not consuming the same in the Distillery, &c. to forfeit 1001. the Allowances granted by 6 G. 4. c. 58. to Maltsters or Distillers shall not be made, except for Spirits distilled from Malt LXXIV. And be it further enacted, That no such Distiller or From 10th Maker of Low Wines or Spirits shall, from and after the said October 1827, Tenth Day of October One thousand eight hundred and twenty seven, be allowed or entitled to claim any Part of the Allowance granted by the said recited Act passed in the Sixth Year of the Reign of His present Majesty, for or in respect of any Spirits by him or her distilled or made after that Day from Malt, except for Spirits distilled from such Malt only as shall have been made at Malting Premises entered for the Purpose only aforesaid, and which shall have been charged with Duty, and which shali have made and been stored and entered at such Distillery in such Book as afore- charged as said, and afterwards taken from such Building or Place so pro- herein devided as aforesaid at such Distillery, to be used in the Distillery of such Distiller or Maker of Low Wines or Spirits, and at the Time of being so taken from such Building or Place shall have been entered in such Book as aforesaid, and shall have been actually used in making Wort or Wash distilled in such Distillery from such Malt only; and that every such Distiller shall deliver such Account and make such Declaration as are provided by an Act passed in the Fourth Year of the Reign of His present Majesty, for granting certain Duties of Excise upon Spirits distilled from Y 2 Corn scribed. Account to be delivered and Declaration made as pro vided by recited Corn or Grain in Scotland and Ireland, save and except as to Act, except as Mashing Permits, which, from the Day and Year above mentioned, to Mashing shall be no longer required, and shall be subject to all other the Permits. Regulations and Provisions contained or referred to in the said last-recited Act as to Malt used by Distillers or Makers of Low Wines or Spirits for the Distillation of Spirits from Malt only, in Scotland or Ireland, and as to the Payment of such Allowance, except so far as is altered by or shall be inconsistent with the Regulations of his Act. Proviso, that Persons other than Distillers Entry of Premises for making Malt to be consumed only may make in the Distil lation of Spirits from Malt only. In Cases of Loss or Damage of Malt by Fire or Water, the Justices at LXXV. Provided always, and be it enacted, That it shall and may be lawful for any Person in the United Kingdom, other than such Distiller or Maker of Low Wines or Spirits, to make Entry, as a Maltster or Maker of Malt, of Premises for the Purpose of making Malt to be used and consumed only by Distillers or Makers of Low Wines or Spirits in Scotland or Ireland, in distilling Low Wines or Spirits made from Malt only, under and subject to the same Rules, Regulations, and Provisions to which such Distillers of Low Wines or Spirits themselves, making Entry as and for the Purpose aforesaid, are subjected; and it shall and may be lawful for any such Distiller or Maker of Low Wines or Spirits to obtain and use such Malt in distilling Low Wines or Spirits made from Malt only, and to claim and be entitled to and have the Allowance aforesaid in respect of such Spirits; any thing hereinbefore contained to the contrary thereof notwithstanding: Provided always, that it shall not be lawful for any Person making Entry, as a Maltster or Maker of Malt, of Premises for the Purdose of making Malt to be used and consumed only as aforesaid, to make or sell Malt for any other Use or Purpose at or from the Premises of which he or she shall have made such Entry as aforesaid. LXXVI. And be it further enacted, That if any Malt shall be destroyed or damaged by Fire, or shall perish or be damaged by the casting away of or by any inevitable Accident happening to any Barge or Vessel in which such Malt shall be transporting or shall have been transported from any Part of the United Kingdom to any other Part thereof, or on which such Malt shall have Commissioners been put on board for that Purpose, it shall be lawful for the of Excise, upon Proprietor or Proprietors of such Malt to make Proof of such Quarter Ses'sions, or the Proof thereof, and that the Duties have been paid thereon, shall grant a Certificate of such Loss or the Duties shall Accident, and of the Cause thereof, on the Oath or Oaths of One or more credible Witness or Witnesses, and of the Duty upon such Malt having been duly charged and paid by the Maltster or Maker thereof, before the Justices of the Peace, at Quarter Sessions, for the County, Shire, Division, City, Town, or Place where such Malt shall have been made, or at or next adjoining to the Place where such Accident shall have taken place or shall have been first discovered, or where the Vessel on which such Malt shall have been loaded or put on board, or before the Commissioners of Excise, or any Three of them, who are hereby respectively authorized and required to examine any Witness or Witnesses thereupon, upon Oath (which Oath they are hereby respectively authorized to administer), and upon Proof being made before them by such Witness or Witnesses, or by legal Documents, that such Malt had been entirely lost or totally destroyed as aforesaid, and that the Duties thereupon had been duly charged |