Certificates of Stock exchang- sioners of the ing Dividends on any further Sum of such Four Pounds per Centum Annuities which the Parties by whom such Letters of Attorney were given may hereafter purchase or acquire, until such Powers shall be revoked or otherwise determined. XIII. And be it further enacted, That so soon after the Expiration of the respective Periods allowed by this Act, for signifying any Dissent under this Act, as the same can be done, Certificates shall be from time to time made out and transmitted to the Commissioners for the Reduction of the National Debt in London, by the proper Officer or Officers of the Bank of IreNational Debt, land, of the Amount of Five Pounds per Centum Annuities and Debentures, which shall have been exchanged into such New Four Pounds per Centum Annuities, or paid off under the Provisions of this Act, and of the annual Interest which shall have ceased thereby, and also of the Capital Amount of such new Four Pounds per Centum Annuities created by such Exchange, and of the annual Interest thereon. in London. Bank of Ireland indemnified for Acts done by their Officers under this Act. After 5th July 1822, New English Four per Cents. may be tranferred into Old Irish Four per Cents. And after 10th October 1822, New Irish Four per Cents. may be transferred into Old English Four per Cents. At the Rates herein mentioned. XIV. And be it further enacted, That this Act shall be and the same is hereby declared to be a full and complete Indemnity and Discharge to the said Governor and Company of the Bank of Ireland, their Officers and Servants, and every of them, for all Things done or permitted to be done pursuant thereto; and that the same shall not be questioned or impeached in any Court of Law or Equity whatsoever to their Prejudice or Detriment. XV. And be it further enacted, That at any Time after the Fifth Day of July One thousand eight hundred and twenty two, it shall and may be lawful for any Person or Persons who shall hold Stock in the New Four Pounds per Centum Annuities, transferrable at the Bank of England, created by any Act passed or to be passed in this Session of Parliament (a), to transfer, or cause to be transferred, such Stock or Annuities, for the Purpose of having corresponding Sums written into and consolidated with and made Part of the Capital of the Old Four Pounds per Centum Annuities, transferrable at the Bank of Ireland; and that at any Time after the Tenth Day of October One thousand eight hundred and twenty two, it shall and may be lawful for any Person or Persons whatever, who shall hold Stock in the New Four Pounds per Centum Annuities, transferrable at the Bank of Ireland, created under this present Act, to transfer, or cause to be transferred, such Stock or Annuities, for the Purpose of having corresponding Sums written into and consolidated with, and made Part of the Capital of the Old Four Pounds per Centum Consolidated Annuities, transferrable at the Bank of England; and that the Scale upon which such Transfers shall be made shall be as follows; that is to say, that every Person who shall transfer any such Sum or Sums respectively, shall, for every One hundred Pounds in the said New Four Pounds per Centum Annuities payable at the Bank of England, so transferred, be entitled to the Sum of One hundred and eight Pounds Six Shillings and Eight Pence, in the Old Four Pounds per Centum Annuities, payable at the Bank of Ireland; and for every One hundred Pounds in the said New Four Pounds per Centum Annuities, payable at the Bank of Ireland, so transferred, such Person shall be entitled to the Sum of Ninety two Pounds Six Shil(a) Cap. 9. ante, and Cap. 61. post. 57 G. 3. c. 79. 58 G. 3. c. 80. 1 & 2 G. 4. c. 73. lings and Six Pence in the Old Four Pounds per Centum Consolidated Annuities, payable at the Bank of England: And all Under the Resuch Transfers shall be made under such Rules, Regulations gulations of and Provisions, and subject to such Restrictions as are contained in an Act made in the Fifty seventh Year of the Reign of His late Majesty King George the Third, intituled An Act to permit the Transfer of Capital from certain Public Stocks or Funds in Great Britain to certain Public Stocks or Funds in Ireland; and of an Act made in the Fifty eighth Year of His said late Majesty's Reign, for amending the said recited Act of the Fifty seventh Year, and of an Act made in the last Session of Parliament, intituled An Act to permit, for Three Years, the Transfer from certain Public Stocks or Funds in Ireland, to certain Public Stocks or Funds in Great Britain; and that such Transfer of the said New Four Pounds per Centum Annuities, transferrable at the Bank of Ireland, shall be permitted and allowed only during the Continuance of the said last recited Act; and that all the Rules, Regulations, Restrictions, Directions, Penalties and Forfeitures, contained in the said recited Acts, or any of them, shall be applied and put in execution, with respect to the Transfers authorized to be made under this Act, as fully as if the same were repeated and re-enacted in this Act, and as if the said several Four Pounds per Centum Annuities had been mentioned and particularized in the said several recited Acts. XVI. And be it further enacted, That this Act may be amended, altered or repealed by any Act to be passed in this Session of Parliament. CAP. XVIII. An Act to repeal the Excise Duty on Malt charged by an Act made in the Second Year of His present Majesty, to allow the said Duty on Malt in Stock, and to make Regulations for better securing the Duties on Malt. 6 [3d April 1822.] WHEREAS it is expedient that the Duty of Excise on Malt Act may be altered, &c. this Session. charged by an Act made in the Second Year of the Reign 1 & 2 G. 4. of his present Majesty, for continuing to his Majesty certain Du- c. 3. ties on Malt, Sugar, Tobacco and Snuff, Foreign Spirits and Sweets, in Great Britain, and on Pensions, Offices and Personal Estates in England, for the Service of the Year One thousand eight hundred and twenty one, should be repealed;' 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, Feb. 25, 1822. and by the Authority of the same, That from and after the Duty on Malt Twenty fifth Day of February One thousand eight hundred and by recited Act twenty two, the said Duty of Excise on Malt charged and imposed to cease after by the said recited Act, shall cease and determine, and shall be no longer paid or payable, save and except in all Cases relating to the recovering, allowing or paying any Arrear thereof which at that Time remained unpaid, or to any Fine, Penalty or Forfeiture relating thereto, which at any Time before that Day had been incurred. Allowance of 1s. per Bushel to Maltsters, &c for Stock produced with in a certain Time, after the Deductions herein mentioned. Duty not charged for Grain in Operation. Officer to give a Certificate to Maltsters, &c. entitled to Al lowance, of the Quantities of ter or other after such De.. duction, &c. Forging or using a false Certificate, Penalty 2001., of 40s. for every Bushel of Malt expressed in such Certificate. II. And be it further enacted, That there shall be paid and allowed as hereinafter mentioned, to every Maltster or Maker of Malt, Seller or Retailer of Malt, Common Brewer, Distiller, Victualler and Vinegar Maker, One Shilling for every Bushel of all dry unground Malt produced to and taken account of by the proper Officer of Excise after the Fifteenth Day of February, and before the Third Day of March One thousand eight hundred and twenty two, as the Stock of such Maltster or Maker of Malt, Seller or Retailer of Malt, Common Brewer, Distiller, Victualler or Vinegar Maker, and for which all the Duties payable by Law upon or in respect of Malt had then been charged or paid, deducting from such Account Twelve per Centum on Brown or Porter Malt, and Five per Centum on all other dry unground Malt, for the Swell and Increase thereof, over the Quantity of such Malt charged with Duty; such Allowance to be payable and paid to the Holders of such Stock by Four equal Instalments, on the Four usual Quarter Days, commencing the Fifth Day of July One thousand eight hundred and twenty two, subject nevertheless to the Conditions and Regulations hereinafter contained. III. And be it further enacted, That the Duty hereby repealed shall not be paid or payable for or in respect of any Corn or Grain actually in Operation for the making thereof into Malt by any Maltster or Maker of Malt, at or after the Time when the Officer or Officers of Excise took an Account of the dry unground Malt in the Stock, Custody or Possession of such Maltster or Maker of Malt. IV. And be it further enacted, That the Officer and Officers of Excise, or some or one of them, who shall have taken such Account as aforesaid, shall with all convenient Speed after the passing of this Act, and without Fee or Reward, give to every Maltster and Maker of Malt, Seller or Retailer of Malt, Common Brewer, Distiller, Victualler and Vinegar Maker, entitled to the Allowance aforesaid, for or in respect of any such Malt, a Certificate expressing the Quantities of such Brown or Porter or other Malt respectively, after such Deduction as aforesaid, so taken account of, and the Amount of the Allowance for and upon such Malt, and specifying the Name and Place of Abode of the Person or Persons of whose Stock such Account was taken, and whether he, she or they was or were at that Time a Maltster or Maltsters, or Maker or Makers of Malt, or Seller or Sellers, or Retailer or Retailers of Malt, Common Brewer or Common Brewers, Distiller, or Distillers, Victualler or Victuallers, or Vinegar Maker or Vinegar Makers respectively. V. And be it further enacted, That if any Person or Persons shall counterfeit or forge, or cause to be counterfeited or forged, 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 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 Forty Shillings per Bushel for every Bushel of Malt mentioned mentioned or expressed in such Certificate, at the Election of his Majesty's Attorney General. Officer, and Oath made that the Duty on the Malt has been paid, and that the Account for which Al to the proper of the Malt herein mention ner herein mentioned. VI. And be it further enacted, That on any such Certificate On Production given by any Officer or Officers of Excise for any Allowance to of Certificate be made or granted by virtue of this Act as aforesaid, being produced by such Maltster or Maker of Malt, Seller or Retailer of Malt, Common Brewer, Distiller, Victualler or Vinegar Maker, or his, her or their Agent or Agents, to the Commisioners of Excise, or to the Person appointed by them or any Three of them to receive the same, within the Limits of the Chief Office of Excise in London, or to the Collector of Excise of the Collection in which any such Certificate was granted, out of the said Limits; and on lowance is Oath being made by such Maltster and Maker of Malt, Seller or claimed is just, Retailer of Malt, Common Brewer, Distiller, Victualler or Vinegar and of other Maker, before any of the said Commissioners of Excise, or the the Matters Person appointed by the said Commissioners of Excise or any ed, the Sum Three of them for that purpose, or before the Collector of Excise specified in the of the Collection in which such Certificate was granted (which Oath Certificate shall the said Commissioners, and the Person appointed by them, and be paid in Manthe several Collectors and Supervisors of Excise, are respectively hereby authorized and empowered to administer), that he, she or they believes or believe that all the proper Duties have been paid or charged for or in respect of the whole Quantity of the Malt specified in such Certificate, and that the said Malt, or any Part thereof, hath not been taken an Account of for the purpose of obtaining the Allowance granted by this Act more than once, or in any Place or Places save and except in the Stock, Custody or Possession of the Person or Persons making the said Oath, and claiming the Allowance for or in respect of such Malt; and that the whole Quantity of the said Malt, of the respective Kinds mentioned in such Certificate, was, at the Time therein specified, in his, her or their Custody and Possession, and was the sole Property of the said Person or Persons, or was held by him, her or them as the Property of, and for the Use of, some other Maltster or Maker of Malt, Seller or Retailer of Malt, Common Brewer, Distiller, Victualler or Vinegar Maker; and that the said Certificate is true, to the best of his, her or their Knowledge and Belief; and that no false Statement, Art or Contrivance was used to deceive the Officer taking an Account of such Malt or any Part thereof, or to render the Account or Amount thereof expressed in such Certificate untrue; the said Commissioners of Excise, or the major Part of them, or such Collector as aforesaid, being satisfied of the Truth of such Oath, shall out of the Money in their Hands respectively on account of the Duties on Malt, if they respectively shall have sufficient Money on such Account, pay to the Maltster or Maker of Malt, Seller or Retailer of Malt, Common Brewer, Distiller, Victualler or Vinegar Maker, or to his, her or their Agent or Agents entitled to the same, the Sum of Money specified in such Certificate in manner following; that is to say, One Fourth Part thereof on the Fifth Day of July One thousand eight hundred and twenty two, One Fourth Part thereof on the Tenth Day of October One thousand eight hundred and twenty two, One Fourth Part thereof on the Fifth Day of January One thousand eight hundred and twenty three, and the remaining One Fourth Part thereof on the Fifth Buyers of Malt charged with the Duties of 3s. 6d. per Bushel, enti tled to the AI Jowance granted by this Act, and the Sellers shall abate or refund the same accordingly. And no Action maintainable against the Buyer for the Amount in respect of the Price. Sums paid out of consolidated Duties to be replaced out of Taking a false to Certificates. Day of April One thousand eight hundred and twenty three; and if the said Commissioners or Collectors respectively shall not at such Times have sufficient Money on such Account in their respective Hands for the Purpose aforesaid, the said Commissioners or Collectors respectively shall pay the said Allowance out of any Money in their respective Hands arising from the consolidated Duties of Excise. VII. And Whereas Maltsters or Makers of Malt, Sellers or Retailers of Malt, Common Brewers, Distillers, Victuallers or Vinegar Makers, 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 Three Shillings and Six Pence per Bushel were charged or paid; but for which, as Part ' of the Stock as aforesaid of such Maltsters or Makers of Malt, Sellers or Retailers of Malt, Common Brewers, Distillers, Vic'tuallers or Vinegar Makers, the Allowance of the Duty hereby repealed is by this Act granted; and it is reasonable that Pro'vision 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, Seller or Retailer of Malt, Common Brewer, Distiller, Victualler or Vinegar Maker, 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 Three Shillings and Sixpence per Bushel, 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, Seller or Retailer of Malt, Common Brewer, Distiller, Victualler or Vinegar Maker, 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. VIII. Provided always, and be it further enacted, That whatever Sum or Sums of Money shall be paid as aforesaid, out of the consolidated Duties of Excise, shall be replaced to such consolidated Duties out of the first Monies that shall arise and be received from and on account of the Duties of Excise on Malt, in preference to all other Payments whatsoever. IX. And be it further enacted, That every Person who shall knowingly or wilfully take a false Oath on or in relation to any 21 such |