paid; and the said Certificate shall specify the Day when such Quantities were so respectively taken Account of, and the Amount of the Allowance for and upon such Malt, and the Name and Place of Abode of every Person of whose Stock such Account was taken, and whether such Person was at that Time a Maltster or Maker of Malt for Sale, Factor or Dealer in Malt, Common Brewer or Distiller respectively. Malt removed by Permit Feb. 25, 1822, granted before and arriving at Place of Destination after that Time, entitled to the Allowance of X. Provided always, and be it enacted, That in case it shall have happened that any Malt, forthe Removal of which a Permit or Coast Cocket shall have been granted before the said Twenty fifth Day of February One thousand eight hundred and twenty two, shall have arrived at the Place of its Destination in Ireland after the said Twenty fifth Day of February, then the Person or Persons into whose Stock, Custody or Possession such Malt shall have so come, shall be entitled to the Allowance by this Act granted, of Four Shillings British Currency on every Barrel of such Malt, as 4s. per Barrel. if the same had been in the Stock, Custody or Possession of such Person or Persons on the said Twenty fifth Day of February One thousand eight hundred and twenty two; and the proper Officer or Officers of Excise shall give and deliver a Certificate thereof in like manner as is by this Act directed with respect to the Certificate to be given and delivered by any Officer of Malt in Stock on the said Twenty fifth Day of February One thousand eight hundred and twenty two. XI. And be it further enacted, That it shall and may be lawful to and for the Commissioners of Inland Excise and Taxes in Ireland, upon Application by or on Behalf of any Person or Persons who shall be entitled to claim any Allowance under this Act for or in respect of any Malt aforesaid, and upon the Production of the Certificate required by this Act, and the said Commissioners are hereby required to make any Order or Orders for the Payment or Satisfaction to such Person or Persons of all such Sum and Sums of Money as shall to the said Commissioners appear to be payable to any such Person or Persons in respect of such Allowance, either by Payment of the Amount thereof to such Person or Persons by the Collector of the District wherein such Person or Persons shall reside, or by any Allowance or Abatement to any such Person or Persons out of or in respect of any Duty or Duties of Excise which may be or become payable by or due from any such Person or Persons respectively, in such Manner and under such Orders, Rules, Regulations, Conditions and Restrictions as the said Commissioners of Inland Excise and Taxes shall from time to time think fit to make for that Purpose: Provided always, that such Sum or Sums of Money so allowed shall be paid or allowed in Four equal Portions, payable on the Fifth Day of July and the Tenth Day of October One thousand eight hundred and twenty two, and the Fifth Day of January and the Fifth Day of April One thousand eight hundred and twenty three. Allowances to be made by Commissioners of Excise, and under Regulations to be made by them from time to time. XII. And be it further enacted, That if any Person or Persons Counterfeiting shall counterfeit or forge, or cause to be counterfeited or forged, Certificate. any Certificate by this Act required or directed, or shall knowingly or willingly give any false or untrue Certificate, or shall fraudulently alter or erase, or cause to be fraudulently altered or erased, any Certificate granted by any Officer or Officers of Excise, or Penalty. Relief of from so much of Price as is equal to Duty hereby repealed, and which Sel or any Part thereof, or shall produce or make use of any Certificate, knowing the same to be forged, counterfeited, false, untrue, altered or erased, every such Person or Persons shall for each and every such Offence forfeit and pay the Sum of Two hundred pounds, or Twenty Pounds for every Barrel of Malt mentioned or expressed in such Certificate, at the Election of His Majesty's Attorney General for Ireland. XIII. And Whereas Maltsters or Makers of Malt for Sale, or Factors or Dealers in Malt, Common Brewers or Distillers, in Ireland, may have made Sales or Deliveries, or Contracts or 'Agreements for the Sale or Delivery of Malt, as Malt in respect of which the full Duties of Fourteen Shillings per Barrel were charged or paid, but for which, as Part of the Stock as aforesaid ' of such Maltsters or Makers of Malt, or Factors or Dealers in Malt, Common Brewers or Distillers, the Allowance of the Duty hereby repealed is by this Act granted; and it is reasonable that 'Provisions should be made by this Act for Relief of the Buyers of such Malt, so far as the Amount of the Duty hereby repealed and allowed formed a Part of the Price of the Malt so sold or delivered, or for which such Contracts or Agreements have been made, and 'shall be paid to the Seller of such Malt in respect thereof;' Be it therefore enacted, That every Maltster or Maker of Malt for Buyers of Malt Sale, or Factor or Dealer in Malt, Common Brewer or Distiller, in Ireland, who shall have sold or delivered or contracted or agreed to sell or deliver any Malt, in respect of which the Duty hereby repealed is by this Act allowed, and which Malt was so sold or delivered, or contracted or agreed to be sold or delivered, as Malt which was charged with or had paid the full Duties of Fourteen Shillings per Barrel, shall abate and deduct, and if the Purchase Money has been paid, shall refund and return to the Buyer of such Malt, from the Price for which such Malt was so sold or delivered, or contracted or agreed to be sold or delivered, the whole of the Allowance granted by this Act, and received by the Seller of such Malt in respect thereof, and shall stand and be possessed of the Amount of the Allowance so granted and received as Money had and received to the Use of the Buyer of such Malt; and that no Action or Suit at Law or in Equity shall be brought or be maintainable against the Buyer of any such Malt by any Maltster or Maker of Malt for Sale, or Factor or Dealer in Malt, Common Brewer or Distiller, being the Seller thereof, for so much of the Price of such Malt as shall be equal to the Amount of the Allowance of Duty granted by this Act, and so received by such Seller; and all Proceedings brought or instituted for the Recovery thereof shall be null and void to all Intents and Purposes whatsoever. lers have received as Allowance on such Malt as Part of their Stock. No Action to lie against Buyer, &c. Duties, Drawbacks, and Penalties to be levied, paid and recovered under XIV. And be it further enacted, That the several Duties and Drawbacks by this Act granted and declared to be payable, and all Penalties and Forfeitures under this Act, shall be raised, levied, collected, paid, sued for, recovered and applied, in such manner and under such Powers and Authorities, and by such Ways and Methods, and according to such Rules and Directions, and under such Penalties and Forfeitures, as are appointed, directed and expressed for the raising, collecting, paying, levying, allowing and managing any Duties or Drawbacks, or for the Recovery of any Penalties or Forfeitures in and by an Act made in Ireland in the Fourteenth Fourteenth and Fifteenth Years of the Reign of His late Majesty King Charles the Second, intituled An Act for settling the Excise 14& 15 Car. 2. King George the Third, intituled An Act to provide for the better 46 G. 3. c. 106. Excise in force in Ireland, in Ireland; or in or by any other Act or Acts in force in Ireland re- and other Acts lating to the Revenue of Customs and Excise, or either of them, as of Customs and fully and effectually to all Intents and Purposes as if the same were herein expressed and enacted, with the like Remedy of Appeal to and for the Party or Parties aggrieved, as in and by the said recited Act made in the Fourteenth and Fifteenth Years of His late Majesty King Charles the Second, or by any other Act or Acts in force in Ireland relating to the said Duties; and all Powers, Rules and Regulations, Penalties, Clauses, Matters and Things in the said Acts contained, shall extend and be construed to extend to the raising, levying and collecting the Duties and Drawbacks by this Act granted and declared to be payable, as fully and effectually to all Intents and Purposes as if the same were repeated and re-enacted in this Act. XV. And be it further enacted, That this Act may be amended, Act may be altered or repealed by any Act or Acts to be made in this present amended, &c. Session of Parliament. CAP. XXXVII. An Act to extend the Powers of the Commissioners ap- WHEREAS an Act passed in the First and Second Year of the Reign of His Majesty King George the Fourth, intituled An Act to appoint Commissioners for inquiring into the 1&2 G, 4. c. 90. Collection and Management of the Revenue in Ireland, and the 'several Establishments connected therewith: And whereas it is 4 expedient that the Commissioners appointed by the said Act, or who may be hereafter appointed under the Provisions thereof, for 'the Purposes mentioned in the said recited Act, should be empowered to inquire into the Collection and Management of the Public Revenues of Stamps, Assessed Taxes and Post Office respectively in England, and of Customs, Excise, Stamps, As'sessed Taxes and Post Office respectively in Scotland, and of such other Office or Offices in England or Scotland as shall be named or described in any Sign Manual or Warrant to be issued by His Majesty for that Purpose, countersigned by the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, or any Three or more of them:' 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 the Commissioners named in Commissioners the under recited Act may in quire into Collection of certain Revenues in England and Scotland. Commissioners may call for Papers, and examine Persons employed in Customs and Excise in England. 1 & 2 G. 4. c. 90. 6 the said recited Act, or who may hereafter be appointed in pursu- III. And be it further enacted, That all the Powers and Authoextended to this rities vested in the said Commissioners by the said recited Act, for Act, enabling them to require the Attendance of Persons, and to examine them upon Oath, and to require the Production of Books, Papers and Accounts connected with the Revenue arising in Ireland, and all the Clauses, Provisions and Penalties, as well of Perjury as others, in the said recited Act contained, relating thereto, shall be and they are hereby extended to, and may and shall be used and exercised by the said Commissioners, and shall be in full force for the compelling the Attendance of all Persons, and for examining them upon Oath, and for the prosecuting and Punishment of any Person refusing to appear, or to be sworn, or to affirm or answer; and for the Prosecution and Punishment of Persons who shall wilfully and corruptly give false Evidence; and for enforcing the Production of Books, Papers and Accounts in any way connected with or having relation to any of the Revenues specified in this Act, or in any Sign Manual or Warrant as aforesaid, for enabling the said Commissioners to make such Inquiries and Reports in relation to the Revenue aforesaid, made subject to their Inquiry, as fully and effectually, and in as full and ample a Manner, as if all such Powers and Authorities, Provisions, Regulations and Clauses, were severally and separately repeated and re-enacted in this Act, and made Part thereof; and the said recited Act and this Act shall, for all the Purposes aforesaid, be construed as One Act. and together therewith con strued as one Act. CAP. XXXVIII. An Act for the further and more adequate Punishment of Per- WHEREAS the Punishment of burning in the Hand has long Persons guilty of Manslaughter not burnt in the Hand. been deemed ineffectual and inexpedient: And Whereas the other Punishments which may by Law be inflicted upon • Persons convicted of the Offence of Manslaughter are frequently 'inadequate to the aggravated Circumstances of such Offence:' 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 from and after the passing of this Act, whenever any Person shall be lawfully convicted of the Offence of Manslaughter, such Person shall not be liable to be burned or marked in the Hand, or in any Part thereof, but such Person shall be liable to be transported beyond the Seas for the Term of his or her natural Life, or for any Term of Years, as the Court before which any such Person shall be convicted shall adjudge; or shall be liable, in case the said Court shall think Punishment. fit, to be imprisoned only, or to be imprisoned and kept to hard Labour in the Common Gaol, House of Correction or Penitentiary House, for any Term not exceeding Three Years; or shall be liable to such a pecuniary Fine, as to the said Court, in its Discretion, shall seem meet; and such Fine or other Punishment imposed by virtue of this Act shall have the like Effects and Consequences to the Party on whom such Fine or other Punishment shall be so imposed, with respect to any Discharge from the same or other Felonies, or any Restitution to his or her Estates, Capacities and Credits, as if he or she had continued liable to the former Punishment of burning or marking in the Hand, and had suffered such former Punishment. 'II. And Whereas frequent Depredations have of late been com'mitted by Clerks, Apprentices, and Servants, to the serious Detriment and Loss of their Masters, Mistresses or Employers; and it is expedient that such Offenders, when entitled to Benefit of Clergy, should be made liable to a more severe Punishment, than can now by Law be inflicted;' Be it therefore further enacted, That from and after the passing of this Act, if any Clerk, Ap- Servants, &c. prentice or Servant whatsoever, shall feloniously steal any Goods, robbing their Chattels, Money, Bond, Bank Note, Cheque upon a Banker or Employers. Banker's Draft, Promissory Note for the Payment of Money, Bill of Exchange, or other valuable Security or Effects, from or belonging to, or in the Possession, Custody or Power of his, her or their Master or Masters, Mistress or Mistresses, or Employer or Employers, and shall be lawfully convicted thereof, and be entitled to the Benefit of Clergy, then and in every such Case such Offender or Offenders, instead of being subjected to such Punishment as may now by Law be inflicted upon Persons so convicted, and entitled to the Benefit of Clergy, may, at the Discretion of the 3 GEO. IV. K Court |