เ · four. CA P. LII. An Act to grant certain Duties, in Scotland, upon Wash and Spirits made from Corn or Grain, and upon Licences for making and keeping of Stills; and to regulate the Distillation of such Spirits for Home Consumption; and for better preventing private Distillation in Scotland, until the Tenth Day of November One thousand eight hundred and twenty [5th July 1822.] HEREAS the Regulations for the Extraction, Manufacture, Distillation, Rectification and Compounding of Spirits for Home Consumption in Scotland, having become numerous and complicated, and it being for the Public Benefit to consolidate and simplify the same, and to abolish all Distinctions, Limitations and Restrictions between the Highland and Lowland and intermediate Districts in Scotland, as described in any Act or Acts relating to the Distilleries in Scotland: And Whereas an Act was made in the First Year of the Reign of His present Ma- 1 G.4. c.74. jesty, intituled An Act to grant certain Duties, in Scotland, upon Wash and Spirits made from Corn or Grain, and upon Licences for making and keeping of Stills; and to consolidate and amend Where such Wort or Wash, before any Fermentation is pro- Where such Wort or Wash, before any Fermentation is pro- Where such Wort or Wash, before any Fermentation is pro- R 3 Where From 10th mentioned shall Duties on Wort and Wash from Duties on over Proof, for Consump tion in Scotland. Distillers, 101. ; Where such Wort or Wash, before any Fermentation is Where such Wort or Wash, before any Fermentation is pro- For every Gallon of Spirits of the Strength of Seven per Centum For every Gallon of such Spirits of the Strength aforesaid, which For every Gallon of such Spirits of the Strength aforesaid, which shall be distilled from any such Wort or Wash, of a Gravity not exceeding Sixty five, the Sum of Seven Pence Three Farthings. For every Gallon of such Spirits of the Strength aforesaid, which shall be distilled from any such Wort or Wash, of a Gravity not exceeding Sixty, the Sum of Seven Pence. And so in Proportion according to any higher or lower degree of the Strength of all such Spirits respectively. The said Duties to be paid by the respective Makers or Distillers of such Wort or Wash respectively. On Licences to For every Licence to be taken out by any Distiller or Maker of Low Wines or Spirits, in any Part or Place in Scotland, whether for Sale therein or for Exportation therefrom, the Sum of Ten Pounds. to Rectifiers, 51.; to Makers of Stills, 10s.; to Chemists, &c. 10s. For every Licence to be taken out by any Rectifier or Compounder of Spirits, in any Part or Place in Scotland, the Sum of Five Pounds. For every Licence to be taken out by any Person to make any Still in Scotland, the Sum of Ten Shillings. For every Licence to be taken out by any Person, not being a Distiller, Rectifier or Compounder of Spirits, to keep and use any Still for the carrying on the Trade of a Chemist, or any other Trade or Business requiring the Use of a Still or Stills, the Sum of Ten Shillings. The said Duties for Licences to be paid by the respective Distillers, Rectifiers, Compounders, Makers of Stills, Chemists and other Persons taking out such Licences respectively. Duties under II. And be it further enacted, That the several Duties by this Management Act imposed shall be under the Management of the Commissioners of Commission- of Excise in Scotland for the time being, and shall (except as is herein herein otherwise directed or provided) be raised, collected, recovered, secured and paid by such Persons, at such Times and in such Manner, and by such Ways and Means, as are hereinafter directed and set forth, and under such Management, and under and subject to such Rules, Regulations, Conditions, Penalties and Forfeitures, and with such Powers of adjudging and mitigating Penalties and Forfeitures, and with and subject to such Powers, and to the like Rules and Directions, and by such Methods, and in such Manner and Form, and in or by any of the general or special Means, Ways or Methods, by which other Duties of Excise may be raised, collected, recovered and paid, as fully and effectually, to all Intents and Purposes, as if the same were particularly repeated and re-enacted in the Body of this Act, except only as far as the same are specially altered or repealed by this Act. ers of Excise; and to be levied under this Act and former Excise Laws. to Consolidated Fund. III. And be it further enacted, That all the Monies arising from Duties carried the Duties by this Act imposed (the necessary Charges of raising. and accounting for the same excepted,) shall from time to time be paid into the Receipt of His Majesty's Exchequer at Westminster, and shall be carried to and made Part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland. Mode of charging Distillers from Wash, so as to produce 4s. 84d. per Gallon on Spirits herein described. IV. And be it further enacted, That upon and after the said Tenth Day of November One thousand eight hundred and twenty two, every Distiller for Home Consumption in Scotland shall be charged with and shall pay the Duties on Wort or Wash granted by this Act, at and after the several Rates following, so that every Gallon of Spirits of the Strength of Seven per Cent. above Hydrometer Proof, produced from such Wort or Wash, shall be charged with and shall pay the several Sums hereafter mentioned, in respect of the Wort or Wash from which such Spirit shall be produced; that is to say, that every Distiller who shall be licensed to distil Spirits from Wort or Wash of a Gravity not exceeding Eighty one, shall be charged with and shall pay the Sum of Four Shillings and Eight Pence Halfpenny per Gallon, for Fifteen Gallons of Spirits of the Strength of Seven per Cent. above Hydrometer Proof as aforesaid, in respect of every One hundred Gallons of such Wort or Wash, prepared or made in the Distillery of such Distiller from Malt, Corn, Grain or Tilts, or any Mixture with the same; that every Distiller who shall be licensed to distil Spirits from Wort or Wash of a Gravity not exceeding Seventy five, shall be charged with and shall pay the Sum of Four Shillings and Nine Pence per 4s. 9d. per Gallon for Fourteen Gallons of Spirits of the Strength aforesaid, Gallon. in respect of every One hundred Gallons of such Wort or Wash; that every Distiller, who shall be licensed to distil Spirits from Wort or Wash of a Gravity not exceeding Seventy, shall be charged with and shall pay the Sum of Four Shillings and Nine Pence Halfpenny per Gallon, for Thirteen Gallons of Spirits of the Strength aforesaid, in respect of every One hundred Gallons of such Wort or Wash; and that every Distiller who shall be licensed to distil Spirits from Wort or Wash of a Gravity not exceeding Sixty five, shall be charged with and shall pay the Sum of Four Shillings and 4s. 101d. per Ten Pence Farthing per Gallon, for Twelve Gallons of Spirits of Gallon. the Strength aforesaid, in respect of every One hundred Gallons of such Wort or Wash; and that every Distiller who shall be licensed to distil Spirits from Wort or Wash of a gravity not ex R 4 ceeding 4s. 10d. per Gallon. Like Charge on all Excess of Spirits beyond the Proportions herein mentioned. Distillers not to use Wash beyond the Gravity herein mentioned. ceeding Sixty, shall be charged with and pay the Sum of Four Shillings and Ten Pence per Gallon, for Eleven Gallons of Spirits of the Strength aforesaid, in respect of every One hundred Gallons of such Wort or Wash; and that if any Quantity of Spirits exceeding the several Proportions aforesaid, shall be extracted, made, distilled or produced in the Distillery of any such Distiller respectively, from any Wort or Wash in the Distillery of such Distiller, during the Continuance of the Licence of such Distiller, or during any Period of such Licence as such, Distiller shall continue working, every such Distiller shall for every Gallon of such Spirits exceeding the several Proportions aforesaid respectively, computed at such Strength as aforesaid, be charged with and shall pay such Sum of Four Shillings and Eight Pence Halfpenny, Four Shillings and Nine Pence, Four Shillings and Nine Pence Halfpenny, Four Shillings and Ten Pence Farthing, or Four Shillings and Eleven Pence respectively, according to the Gravity of the Wort or Wash from which such Spirits shall have been respectively distilled as aforesaid, over and above the Duty of Excise of Nine Pence Halfpenny, Nine Pence, Eight Pence Halfpenny, Seven Pence Three Farthings or Seven Pence respectively, chargeable on every Gallon of such Spirits respectively under this Act. V. Provided always, and be it enacted, That it shall not be lawful for any Distiller, who shall be licensed to distil Spirits from Wort or Wash of a Gravity not exceeding Eighty one, to make or use in his Distillery during the Continuance of his Licence, any Wort or Wash of a Gravity greater than Eighty one by Allan's Saccharometer; nor for any Distiller who shall be licensed to distil Spirits from Wort or Wash of a Gravity not exceeding Seventy five, to make or use in his Distillery during the Continuance of his Licence, any Wort or Wash of a Gravity greater than Seventy five by the said Saccharometer; nor for any Distiller who shall be licensed to distil Spirits from Wort or Wash of a Gravity not exceeding Seventy, to make or use in his Distillery during the Continuance of his Licence, any Wort or Wash of a Gravity greater than Seventy by the said Saccharometer; nor for any Distiller who shall be licensed to distil Spirits from Wort or Wash of a Gravity not exceeding Sixty five, to make or use in his Distillery during the Continuance of his Licence, any Wort or Wash of a Gravity greater than Sixty five by the said Saccharometer; nor for any Distiller who shall be licensed to distil Spirits from Wort or Wash of a Gravity not exceeding Sixty, to make or use in his Distillery during the Continuance of his Licence, any Wort or Wash of a Wort found of Gravity greater than Sixty by the said Saccharometer; and that if at any time after any Declaration made by any Distiller of the Gravity of such Wort or Wash, pursuant to the Directions in this Act contained, any Wort or Wash shall be found in the Distillery of any such Distiller respectively, of a Gravity greater than that which is hereinbefore respectively specified, as applicable to the Wort or Wash of any such Distiller, and which shall be declared by such Distiller respectively; every such Distiller in whose Distillery such Wort or Wash shall be found, shall forfeit the Sum of Five hundred Pounds. a greater Gravity, Penalty 5001. Treasury may VI. Provided further, and be it enacted, That it shall and may prohibit Distil- be lawful for the Commissioners of His Majesty's Treasury of the than 65. United Kingdom of Great Britain and Ireland, or any Three of lation of Spirits them for the time being, and they are hereby authorized and em- from Wash of powered, by a Warrant under their Hands, if it shall appear to them a Gravity less expedient so to do, to prohibit from and after such Day as shall be mentioned in such Warrant, and during such Period as shall be specified in such Warrant, the granting of any Licence to any Distiller for Home Consumption in Scotland, to distil Spirits from Wort or Wash of a Gravity less than Sixty five, as indicated by the said Saccharometer; and in such case, from and after the Day mentioned in such Warrant, and during the Period specified in such Warrant, it shall not be lawful for any Distiller for Home Consumption in Scotland to distil Spirits from Wort or Wash of a Gravity less than Sixty five, as indicated by the said Saccharometer: Provided nevertheless, that it shall and may be lawful for any Distiller to whom a Licence may have been previously granted to distil Spirits from Wort or Wash of a Gravity not exceeding Sixty, as indicated by the said Saccharometer, to continue to distil Spirits from Wort or Wash of such lastmentioned Gravity during the Continuance of such Licence. VII. And be it further enacted, That from and after the said Tenth Day of November One thousand eight hundred and twenty two, it shall not be lawful for any Person or Persons whatever, in any Part of Scotland, by him, her or themselves, or by any other Person or Persons whomsoever employed by him, her or them, or for his, her or their Benefit, either publicly or privately, to prepare or make any Wort or Wash from any Sort of material whatsoever, or to employ or work any Still or Stills for the making or manufacturing of Low Wines or Spirits, or for the rectifying or compounding of Spirits, without having first taken out a Licence for that Purpose in Manner hereinafter mentioned, for which Licence the Person requiring the same shall, immediately upon taking out thereof, pay down the Sum or Sums of Money respectively hereinbefore mentioned; and that such Licences as shall be taken out within the Limits of the City of Edinburgh, shall be granted under the Hands and Seals of any Two or more of the Commissioners of Excise in Scotland for the time being, or of such Person or Persons as the said Commissioners of Excise shall from time to time appoint Licences for distilling Spirits Gravity not exceeding 60 to continue. from Wash of a No Person to prepare or make Wort out a Licence for that Purpose; and the several and respective Duties for the Who are to same shall be paid at the Chief Office of Excise in Edinburgh; and grant Licences. such Licences as shall be taken out in any other Part of Scotland beyond the Limits aforesaid, shall be granted under the Hands and Seals of the several Collectors and Supervisors of Excise within their respective Collections and Districts; and the several and respective Duties for the same shall be paid to the Collector of Excise within whose Collection any such Licence shall be granted respectively; and such Commissioners of Excise, and the Persons so to be appointed by them, and also all such Collectors respectively, are hereby respectively authorized and required to grant and deliver such Licences to the Person who shall apply for the same, being entitled to receive such Licences in the Manner and under the Rules and Regulations required by this Act, and upon their Payment of the said several and respective Duties hereinbefore mentioned. VIII. And be it further enacted, That every Licence for the dis- Licences to tilling of Spirits for Home Consumption in Scotland shall and may expire on 9th be |