charged and paid, to grant a Certificate thereof, and of the Amount of such Duties, under their respective Hands; upon the Production of which Certificate to the Collector of Excise of the Collection in which such Duties shall have been charged, such Collector shall and he is hereby authorized and required to pay or allow to the Proprietor or Proprietors of such Malt, out of the Money arising from any Duties of Excise upon Malt in his Hands, so much Money as the Sum specified in such Certificate as aforesaid for such Duties shall amount to; or upon Proof being made as aforesaid, that the Malt, though not entirely lost or totally destroyed, had been damaged as aforesaid, and that the Duties thereupon had been duly charged and paid, it shall be lawful for such Justices or Commissioners, and they are hereby respectively authorized to adjudge and determine the Quantum of such Damage, and to grant a Certificate of the Sum to be repaid or allowed for or in respect of such Damage (such Repayment or Allowance bearing the same Proportion orly to the whole Duty charged and paid upon such Malt so damaged as the Damage thereof shall bear to the Value of such Malt before it was damaged); and upon the Production of such Certificate as last aforesaid to the Collector of Excise of the Collection in which such Duties shall have been charged, such Collector of Excise shall and he is hereby authorized and required to repay or allow to the Proprietor or Proprietors of such Malt so damaged, out of the Money arising from any Duties of Excise upon Malt in his Hands, so much Money as the Sum specified in such Certificate as last aforesaid to be repaid or allowed, shall amount unto. titled to such Relief unless Three Days Application for after the Acci LXXVII. Provided always, and be it enacted, That no Person No Person enor Persons shall be entitled to any Relief in such Case as aforesaid, unless a Notice in Writing, describing the Nature, Cause, Notice be given and Extent of such Accident as aforesaid, shall be delivered to of the Accithe Commissioners of Excise, or to the Supervisor of Excise of dent within the District in which such Loss shall have taken place or shall have been first discovered, within Three Days next after the same shall have taken place or been so discovered; or unless the Person or Persons by whom such Loss shall have been sustained, or the Agent of such Person or Persons, shall give or leave previous Notice in Writing of his, her, or their Intention to apply for such thereto, and Relief, with the Collector or Supervisor of Excise of the Collec- within a Month tion or District where the Quarter Sessions are to be held at dent, &c. which he, she, or they there intend to apply for such Relief, or to the Solicitor of Excise for the summary Jurisdiction of the Commissioners of Excise in London, where such Application shall be intended to be made to such Commissioners, Fourteen Days at the least before the Beginning of such Quarter Sessions, or before such Application to such Commissioners; and unless such Person or Persons shall apply for such Relief within One Month after such Accident shall have taken place or have been first discovered, or at the next General Quarter Sessions of such Justices which shall take place after the Expiration of such Month; any thing in this Act or in any other Act or Acts to the contrary thereof notwithstanding. LXXVIII. Provided also, and be it enacted, That after such Decision of Justices of the Peace or Commissioners of Excise shall have once Y 3 Justices, &c. to be final. examined All Malt, subject to Ar- Forfeitures. Former Regulations which with this Act declared to be repealed. examined and ascertained such Loss or Damage, their Decision thereon shall be final. LXXIX. And in order to secure the Duties of Excise on Malt from time to time due and owing from any Maltster or Maker of Malt on whom such Duties shall have been charged, or by whom they have become payable, and for the Enforcement of all Penalties incurred by any Maltster or Maker of Malt for any Offences committed against this Act or any other Act or Acts relating to the Revenue of Excise on Malt, be it enacted, That all Malt and Corn or Grain, and all Vessels and Utensils for the making or keeping of Malt, in the Custody or Possession of such Maltster or Maker of Malt, or in the Custody or Possession of any other Person or Persons to the Use of or in Trust for such Maltster or Maker of Malt, shall be and remain subject and liable to, and the same are hereby made chargeable with, all the Duties of Excise on Malt which during the Time of any such Custody or Possession shall have been charged or shall become chargeable upon, or be in arrear or owing from or by such Maltster or Maker of Malt, for or in respect of any Malt by him or her made during such Time as aforesaid, and shall also be and remain subject and liable to all Penalties and Forfeitures which during any such Custody or Possession shall have been incurred by such Maltster or Maker of Malt, for any Offences by such Maltster or Maker of Malt committed against this Act or any other Act or Acts relating to the Revenue of Excise; and all such Malt and Corn or Grain, and all such Vessels and Utensils as aforesaid, shall be and remain subject and liable to all such Duties, Penalties, and Forfeitures, into whose Hands soever the same shall afterwards come, or by what Conveyance or Title whatsoever the same shall be claimed; and it shall be lawful in all such Cases to levy thereupon such Duties, Penalties, and Forfeitures, and to use such Proceedings for the Recovery or Enforcement of such Duties, Penalties, and Forfeitures respectively, as may lawfully be done in Cases where the Debtors or Offenders are the true and lawful Owners of such Goods, Utensils, or Vessels. LXXX. And be it further enacted, That all Laws, Powers, Authorities, Rules, Regulations, Restrictions, Exceptions, Proare inconsistent visions, Clauses, Matters, and Things, provided for or contained in any Act or Acts in force at or immediately before the Commencement of this Act, relating to the Revenue of Excise on Malt made in any Part of the United Kingdom of Great Britain and Ireland, or relating to Permits for the Removal of Malt, or to any Matter or Thing expressly provided for by this Act, which is or are repugnant to or inconsistent with the several Matters, Clauses, Provisions, and Regulations of this Act, or any of them, shall be and the same are hereby respectively, from the said Tenth Day of October One thousand eight hundred and twentyseven, repealed, and shall after that Day be no longer put in force or observed in any Part of the United Kingdom, save and except as to the Recovery of any Penalty or Forfeiture before that Day incurred under or by virtue of any Act or Acts or any Part Parts of any Act or Acts by this Act repealed as aforesaid. LXXXI. And recovered, miti LXXXI. And be it further enacted, That all Fines, Penalties, Fines, Penaland Forfeitures imposed by this Act shall be sued for, recovered, ties, and Forlevied, mitigated, and distributed (except where other Provisions feitures to be are by this Act specially made in such Behalf) by such Ways, gated, and disMeans, Methods, and in such Manner, in Great Britain and tributed as by Ireland respectively, as any Fine, Penalty, or Forfeiture imposed former Laws. by any Act or Acts relating to the Revenue of Excise in Great Britain and Ireland respectively, may be sued for, recovered, levied, mitigated, and distributed. LXXXII. And be it further enacted, That this Act shall extend Act to extend and be deemed and construed to extend to the whole of the to the United United Kingdom of Great Britain and Ireland, except as to the Kingdom. several Rules, Regulations, and Provisions specially provided for Exceptions. by this Act in respect of Brewers of Beer for Sale in Ireland, which shall extend to Ireland only, and the Conditions upon which the Allowances upon Spirits distilled from Malt only in Scotland and Ireland are from henceforth to be granted, and which shall extend to Scotland and Ireland only; and this Act shall commence and Commencetake Effect from and immediately after the Tenth Day of October ment of Act. One thousand eight hundred and twenty-seven. LXXXIII. And be it further enacted, That this Act, or any of the Provisions thereof, may be amended, altered, or repealed in this present Session of Parliament. CA P. LIII. An Act to consolidate and amend the Laws relating to the Collection and Management of the Revenue of Excise throughout Great Britain and Ireland. [2d July 1827.] Act may be altered this Session. W HEREAS by an Act passed in the Fourth Year of the 4 G. 4. c. 23. Reign of His present Majesty, intituled An Act to conso ⚫lidate the several Boards of Customs, and also the several Boards of Excise, of Great Britain and Ireland, His Majesty was empowered to appoint Commissioners of Excise for the Collection and Management of the whole of the Revenue of Excise arising in and throughout the whole of the United Kingdom of Great 'Britain and Ireland: and Whereas the Laws relating to His Majesty's Revenue of Excise have become very numerous and complicated, and it would greatly tend to the Public Benefit to 'consolidate and amend the same, and for that Purpose to collect into One Act the several Powers, Authorities, Regulations, and Provisions thereof, which apply or relate generally to the Col'lection and Management of the said Revenue;' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That it shall be lawful for His Majesty, Authorizing His Heirs and Successors, from time to time to appoint, under the the AppointGreat Seal of the United Kingdom, any Number of Persons not exceeding Thirteen to be Commissioners of Excise for the Collection and Management of the whole of the Revenue of Excise United Kingarising in and throughout the whole of the United Kingdom of dom, and AsGreat Britain and Ireland, and the Islands and Territories there- sistant Com ment of Commissioners of Excise for the missioners for Scotland and Ireland. Four Commissioners shall constitute a Board of Excise. Their Power unto respectively belonging, and also to appoint any Number of Persons not exceeding Four to be Assistant Commissioners of Excise, to sit and act in manner hereinafter mentioned, in and for Scotland and Ireland; and that each of such Commissioners and Assistant Commissioners, when so appointed, shall have and hold his respective Office during His Majesty's Pleasure. II. And be it further enacted, That any Four or more of the Commissioners of Excise shall constitute a Board of Commissioners of Excise for the United Kingdom, for the Collection and Management of the whole of the Revenue of Excise arising in and throughout the whole of the United Kingdom of Great Britain and Ireland, and the Islands and Territories thereunto respectively belonging, and of all the Duties imposed or to be imposed by any Act or Acts of Parliament which have been or are or shall be made payable to His Majesty, His Heirs and Successors, as Duties of Excise, or Duties under the Collection and Management of the Commissioners of Excise, and of all Arrears of any of such Duties, and of all Penalties and Forfeitures arising or which shall have arisen, or shall arise or accrue, or remain or become due to His Majesty, His Heirs and Successors, within the said United Kingdom of Great Britain and Ireland, and the Islands and Territories thereunto respectively belonging, under any Law or Laws touching or relating to the said Revenues; and that every such Board and Authority. shall have full Power and Authority to order and direct, and to do and permit to be done, throughout the United Kingdom, or in any Part thereof, all Acts, Matters, and Things which shall by this Act, or by any other Act or Acts of Parliament, be required to be made or done by the Commissioners of Excise, or which shall relate to or in anywise concern the Revenue under their Collection and Management; and that all Rules, Orders, Acts, Matters, and Things relating to or concerning the said Revenue, which shall have been or shall be made or done by any such Board, shall be good, valid, and effectual in Law, to all Intents and Purposes whatsoever, as if made or done by all Commissioners the Commissioners of Excise: Provided always, that every such to be subject to Board, and the Commissioners of Excise respectively, shall in all Things relating to the Execution of the Duty of such Board, or of such Commissioners respectively, be subject to the Authority, Direction, and Control of the Lord High Treasurer and Commissioners of the Treasury, and shall obey all Orders and Instructions which shall have been or shall from time to time be issued to such Board or Commissioners in that Behalf by the Lord High Treasurer, or any Three or more of the Commissioners of the Treasury. the Orders and Control of the Treasury. Wales and Tweed includ III. And be it declared and enacted, That in all Cases relating Berwick-upon- to the Revenue under the Collection and Management of the Commissioners of Excise, where England' or Great Britain' is or shall be mentioned in this Act, or in any other Act or Acts of Parliament relating to the Revenue of Excise, the same shall be deemed and taken to extend to and include Wales, and the Town of Berwick-upon-Tweed; and that where the United Kingdom' is or shall be mentioned, the same shall be deemed and taken to extend to and include Great Britain and Ireland, and the Islands and Territories thereunto respectively belonging; ed in all Acts mentioning England or Great Britain. Definition of other Terms. and them such Salaries and shall direct. and that where the Revenue of Excise' is or shall be mentioned, the same shall be deemed and taken to extend to and to include the whole Revenue under the Collection and Management of the Commissioners of Excise; and that where any Power or Authority (excepting such Power and Authority as is restricted to the Limits of the Chief Office of Excise in London) is or shall be given to the Commissioners of Excise generally, the same shall be deemed and taken to extend over and throughout the United Kingdom as aforesaid; and that where any Power or Authority is or shall be given to the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively, the same shall be deemed and taken to extend only over and throughout Scotland or Ireland, and the Islands and Territories thereof respectively; and that this Act, and the several Provisions thereof respectively, shall be deemed and taken to apply to all Acts of Parliament relating to the Revenue of Excise which shall hereafter be made, except in any of the above Cases where the same shall be otherwise specially directed or provided. IV. And be it further enacted, That it shall be lawful for the Commissioners to appoint ColCommissioners of Excise, or any Four or more of them, and they for and are hereby authorized and required from time to time to appoint, other subordinby Writing under their Hands and Seals, such and so many Col- ate Officers, lectors and other subordinate Officers, and Accomptants, Clerks, and to give and Assistants, for collecting, receiving, managing, and accounting for the said Revenue of Excise, as to the said Commissioners, or any Four or more of them, shall seem meet and requisite, taking the Treasury in the Name of His Majesty, from them and every of them, sufficient Security for the due Performance of the respective Duties committed to their Charge; and all such Commissions and Appointments shall be deemed, construed, and taken to be good, valid, and effectual, and the Persons holding the same shall have full Power and Authority in respect thereof to execute the Duties of their respective Offices, and to enforce, in the Execution thereof, all Laws, Regulations, Penalties, and Forfeitures relating to the said Revenue in every Part of the United Kingdom; and it shall be lawful for the said Commissioners, or any Four or more of them, and they are hereby authorized to place, remove, promote, suspend, reduce, discharge, or restore, as they shall see Cause, any such Collector or other subordinate Officers, or Accomptants, Clerks, or Assistants, and to allow and pay to them respectively for their Salaries, and to them or to any other Person or Persons, for Charges necessarily arising in the Collection or Management of the said Revenue, such Sum and Sums of Money, Allowance and Allowances, as shall be conformable to such Rules, Regulations, and Directions as may from time to time be received by the said Commissioners from the Lord High Treasurer, or any Three or more of the Commissioners of the Treasury, for the Direction and Guidance of the Commissioners of Excise in such Behalf: Provided always, that the Number of each Description of Officers and Persons so to be appointed shall not in any Case (except as hereinafter mentioned) exceed the Number which shall be fixed and allowed by any general Warrant or Warrants, Order or Orders, which shall have been or shall from time to time be issued for that Purpose by such Lord High Trea surer The Number of inferior Officers increased without the Permission and Approval of the Treasury. shall not be |