to the said trustees, that such seed shall not be sown, but made into 24 Geo. 2. oil, or exported, under the penalty of 5l. for every hogshead of such c. 31. seed; and so in proportion for any less quantity.

Rule 5. All stamp-masters, riding-officers, surveyors, or other Officers may officers, acting under the directions and authority of the said trustees, enter warehouses, &c. may with their assistants, at all times by day, enter into any ware- §6. house, or other place made use of for keeping linseed or hempseed, and into any place where they shall have reason to suspect that linseed or hempseed is kept, and may inspect and survey all linseed and hempseed which shall be found in such places, and may seize and carry off, or otherwise secure, all bad, short, damnified, or mixed linseed or hempseed, and such as shall not be clean and good, and detain the same until it be legally tried whether such linseed or hempseed is by the said former or this present act prohibited to be imported or sold, or exposed to sale, or to be sown; and in case it shall be adjudged that such seed is prohibited to be imported, sold, or exposed to sale, the same shall be forfeited, and the proprietor thereof shall be subject to a penalty not exceeding 31. for every hogshead of such seed, and so in proportion for any less quantity; and in case it be adjudged that the seed so seized is prohibited to be sown, and the proprietor thereof shall not make it appear that sufficient security hath been given to the said trustees, in manner as aforesaid, for the exporting or making of such seed into oil, or that application hath been made, and sufficient security tendered to the said trustees for that purpose, such seed shall be also forfeited, and the proprietor thereof subject to the penalty aforesaid.

Rule 6. In all cases where it shall be proved that application hath Delivery of been only made for giving sufficient security as aforesaid, such seed seized seed, so seized and detained shall not be delivered to the proprietor thereof, until such security shall be actually entered into, and executed to the satisfaction of the said trustees.

TITLE XXXIII.-Salt.

ported into

without cer

tificate of duties paid.

Rule 1. All salt and rock salt which shall be imported from Scot- 38 Geo. 3. land into England, without a legal certificate under the hand of the c. 89. § 86. proper officer of excise in Scotland, testifying that all the duties due Salt, &c. imfor such salt made or procured in Scotland have been duly paid, shall England be forfeited, and also the ships, barges, boats, and other vessels, and the waggons, carts, or other carriages, and likewise the horses and cattle employed in importing or bringing, or removing or carrying the same, and the same respectively may be seized by any officer of excise; (a) and the person in whose custody or possession any such salt or rock salt shall be found, or who shall be concerned or employed in so importing, or removing or conveying the same, contrary to this act, shall forfeit 50%.

before un

Rule 2. The master of every vessel in which any salt or rock salt Certificate shall be imported from Scotland into England, shall, immediately on and oath his arrival at the place to which such salt or rock salt is consigned, shipping, and before he shall presume to unship, unlade, or land any part of § 88. such salt or rock salt, produce to and leave with the proper collector or officer of excise of such place a legal certificate under the hand of

(a) As to officers of army, navy, customs, &c. see TITLE 5, Rules 76, 83, 99, and 100.

25 Geo. 3. c. 46.

Tonnage of vessels, and

moved from thence to Scotland, by land carriage, nor any spirits made or manufactured in Scotland be imported into England, nor any spirits made or manufactured in England be imported into Scotland, in any size of casks. vessel or boat of any less burden than 70 tons, or in any cask or package which shall not contain 100 gallons of such spirits at the least, on pain of forfeiture of all such spirits as shall be so removed or imported contrary to any of the prohibitions aforesaid, and the vessels or boats, horses, cattle, and carriages, employed in such importation, removal, or carriage thereof; and such spirits, casks, packages, vessels, boats, horses, cattle, and carriages, may be seized by any officer of excise. (a) Rule 7. No spirits, made or manufactured in England, shall be imported into ported into Scotland, of a strength exceeding that of one to ten (b) over hydrometer proof, nor shall any spirits made or manufactured in Scotland be imported into England, except as hereinafter provided, of a strength exceeding that of one to ten (b) over hydrometer proof, on pain of forfeiture of all such spirits; and such spirits may be seized by any officer of excise: (a) provided, that if the strength of any spirits, manufactured and imported from Scotland into England as aforesaid, be greater than that of one to ten over hydrometer proof, and such excess shall not exceed three per cent. over and above the said strength of one to ten over hydrometer proof, then the said spirits shall not be forfeited, but shall be charged with a further duty proportioned to their said surplus strength. (b)

Spirits, im

Scotland, of

undue

strength, § 60.

Permit, § 61.

Counterparts
of permits,
$62.

Rule 8. When any spirits made or manufactured in England shall be sent by water from England to Scotland, or any spirits made or manufactured in Scotland shall be sent by water from thence to England, the same shall be accompanied with a permit from the proper officer of excise, or in default thereof, such spirits shall be forfeited, and may be seized by any officer of excise: (a) provided that no such spirits shall be liable to seizure on account of any small difference or deficiency in the gauge of such spirits at the time of their arrival in port, when the same shall be proved to have been occasioned by accident and without fraud.

Rule 9. The commissioners of excise in Scotland shall, within the space of one month after the time of granting any permit for the removal of any British-made spirits from any place in Scotland to any place in England, transmit the counterpart of such permit, or cause the same to be transmitted to the commissioners of excise in England, in order that the said commissioners in England may cause some proper officer to examine and check therewith the permit by which such spirits shall Duplicate of have been removed as aforesaid; and also in order that a further check may be had upon the removal of such spirits, a duplicate of such clearance shall be forthwith transmitted to the proper officer of customs, at the port in England where such spirits are intended to be landed, who are hereby authorized and required to compare the same with the spirits on their arrival.

clearance.

Obstructing

Rule 10. If any distiller or maker of low wines or spirits, or any officers, § 78. rectifier or compounder of or dealer in spirits, or any workman or servant belonging to him, shall obstruct, assault, resist, oppose, molest, or hinder any officer of excise, in the due execution of any of the several powers and authorities given or granted to such officer, by any other act now in force, relating to distillers, rectifiers, or compounders (a) As to officers of army, navy, customs, &c. see TITLE 5, Rules 76, 83, 99, and 100. (b) As to the strength of spirits, see TITLE 180, Rules 15-20.

of spirits, or to dealers in spirits, or strong waters, every such distiller 28 Geo. 3. or maker, rectifier or compounder, or dealer, shall (except in such c. 46. cases for which any other penalty is hereinbefore provided) forfeit, for every such offence, 2001.

Rule 11. If any action shall be brought against any person for any Limitation of thing by him done by virtue of this act, such action shall be commenced actions, 81. within three months next after the thing done.

Strength.

Rule 12. No compounder of spirits in Scotland shall sell or send 33 Geo. S. out any British compounds of any greater or higher degree of strength c. 1. 16. than that of one in six under hydrometer proof, on pain of forfeiture thereof, and the same shall and may be seized by any officer of excise. (a)

Rule 13. No spirits shall be removed from the place at which they Permit, § 28. are distilled, within the limits before described, without a permit, and all spirits carrying from one place to another without a permit shall be seized and forfeited.

rules, § 29.

of intention to

Rule 14. Every distiller, who shall be desirous of making or distil- Distillers, &c. ling, rectifying or compounding spirits in England, for exportation from subject to thence to Scotland, or of making or distilling, rectifying or compounding spirits in Scotland, for exportation from thence to England, shall carry on such manufacture, and shall export the same, subject to all the regulations which are contained in the preceding act of 28 Geo. 3. c. 46. (except as hereinafter is otherwise expressly provided:) provided always that nothing herein contained shall extend to permit, Distillers, &c. or authorize any distiller, rectifier, or compounder, to enter or give to give notice notice of his intention to make spirits in England, for exportation from make spirits thence to Scotland, whose wash still will not contain 1600 gallons, and for exportathe spirit or low wine rectifying or compounding still 850 gallons; nor tion. to permit or authorize any distiller, rectifier, or compounder, to enter or give notice of his intention to make spirits in Scotland, for exportation from thence to England, whose wash still will not contain 200 gallons, and the spirit or low wine rectifying or compounding still 50 gallons; neither shall any distiller, rectifier, or compounder, be entitled or permitted to distil spirits for such exportation, although he may have made an entry as aforesaid, unless he shall actually have distilled into spirits all the wash and low wines in his custody, for the making of spirits for home consumption, at least 48 hours before the day mentioned in such entry.

Bond.

Rule 15. Every distiller, maker, rectifier, or compounder of spirits, 35 Geo. 3. in Scotland, who shall have made due entry, and given or left due c. 59. § 4. notice of his intention to make, rectify, or compound spirits for exportation from Scotland to England, shall give bond, with sufficient surety or sureties, in the penalty of a sum equal to one sixth part of the annual licence duty for each gallon, English wine measure, of the cubical content, or capacity of each still, (including the head and every part thereof, and of any horn, pipe, tube, or other apparatus therewith connected, under whatever name or denomination the same may be called or known, as high as the steam can ascend,) specified in such entry as being to be used or employed for the making or distilling of low wines or spirits from corn, grain, malt, tilts, cyder, or perry, or other wash or liquor made or brewed from any of the materials men

(a) As to officers of army, navy, customs, &c. see TITLE 5, Rules 76, 83, 99, and 100.

35 Geo. 3. c. 59.

Who may

tioned in the said act, that no such still shall, during the time that such entry shall remain in force, or not withdrawn, be used, employed, or worked, for the distilling, making, manufacturing, rectifying or compounding any low wines or spirits which shall not be duly exported to and landed, and paid duty for, in England; which bond the commissioners of excise in Scotland are hereby directed to take in His Majesty's name and to His Majesty's use.

Rule 16. Nothing in this act shall entitle any person to make, recmake spirits, tify, or compound spirits, in Scotland, for exportation from thence to England, except such persons as were authorized and empowered so to do by the laws in force immediately before the passing of

§ 5.

45 Geo. 3.

Distiller's

bond.

this act.

Rule 17. Before any person shall begin to prepare or brew any c. 100. 13. wort or wash to be distilled or made into spirits for exportation to England or Scotland, every such person shall give bond with two sufficient sureties, himself in the penalty of 20s. and the sureties in the bond jointly and severally in the penalty of 5s. for every gallon of the content or capacity of the wash still, including the head thereof, kept, used, or employed by such distiller, conditioned for his duly and truly observing, conforming to, performing, and executing all the regulations in this act; and in default of entering into such bond, every entry made by any such distiller shall be null and void.

When entries

to be made and licences

granted, § 14.

Rule 18. No person shall be allowed to make entry of any house or place in England for distilling spirits for exportation to Scotland, nor in Scotland for exportation to England, at any other period or time than on the first day of October in each year; nor shall any licence be granted for distilling spirits as aforesaid, to commence at any other day or time than the first day of October.

TITLE XXXV.

IRELAND-GENERAL REGULATIONS.

[IT will be seen by the eighth article, that all laws in force at the time of the Union, within the respective kingdoms of Great Britain and Ireland, which are not contrary to the principles thereof, are to remain as then established, subject to such alterations from time to time, as circumstances may appear to require.

From a cursory view of the import and export laws of Ireland, they are judged to be nearly as voluminous as those of Great Britain. It follows that their admission into this work could not be accomplished without its being increased to an unwieldy size.

The laws respecting the two kingdoms having been uniformly kept distinct, their insertion would be of comparatively little use to persons residing in Great Britain; indeed they are altogether foreign to the plan of the book.

Such parts of the laws concerning Great Britain alone are therefore introduced as serve to show the intercourse between the two kingdoms; but among the Tables will be found one of the Countervailing Duties payable both in Great Britain and Ireland. Since the Union, however, the Irish revenue laws have been greatly assimilated to those of Great Britain.]

c. 63. 1.

Rules 1-2. It shall be lawful to import (a) into Great Britain from 33 Geo. 3. Ireland, in British or Irish-built ships, owned, navigated, and registered Goods imaccording to law, any goods which have been imported into Ireland ported into from the British plantations in America or the West Indies, or from the Ireland from settlements belonging to Great Britain on the coast of Africa; and also America, &c. to import, in the same manner, and subject to the same regulations, as Great Britain. the like goods may by law be imported into Great Britain from Asia, Africa, or America, any other goods of the growth, production, or manufacture of Asia, Africa, or America, legally imported into Ireland.

imported into

§ 2.

Rule 3. On the importation of goods of the growth, produce, or Documents to manufacture of the said plantations or settlements from Ireland into be granted, Great Britain, the same shall be accompanied with the like documents and certificates from the respective revenue officers there, as are or hereafter may be required by law for the like sort of goods imported from thence directly into Great Britain, except as herein is provided; and the said officers respectively are hereby authorized and required, on the exportation of such goods from the said plantations and settlements respectively for the kingdom of Ireland, to grant the like documents and certificates as they now are or hereafter may be required by law to grant on the exportation thereof for Great Britain directly, under the penalties and forfeitures now by law inflicted and incurred, or hereafter to be inflicted and incurred on failure thereof.

with original

Rule 4. When any vessel shall arrive from any place in Ireland at Goods unacany port in Great Britain, laden with any such goods, and the same companied shall not be accompanied with such original documents and certificates documents, from the respective officers in the said plantations and settlements re- § 3. spectively, as now are or hereafter may be required by law on the importation thereof into Great Britain directly from the said plantations or settlements, except as herein is provided, such goods shall be dealt with in such manner as they now are or hereafter may be liable by law to be dealt with on importation directly into Great Britain from the said plantations or settlements respectively, unaccompanied with such documents or certificates.

Ireland,

Rule 5. In case only part of any such goods, included in any docu- Goods imment or certificate from the said respective officers in the said planta- ported into tions or settlements, shall at any time be shipped or exported from Ire- partly land for Great Britain, and the actual quantity and particular sorts of brought into the goods shipped shall be correctly indorsed on such document or cer- Great Britain, tificate by the proper officers of the revenue of customs in Ireland, * * such goods shall and may be admitted to entry and payment of duty in Great Britain; and in like manner the remainder of such goods shall also be admitted to entry and payment of duty in Great Britain, if the same be accompanied with a certificate from the proper officers of the revenue of customs in Ireland, extracted from a register of the original document or certificate, specifying the quantity before shipped and exported from thence, at what time, by what vessel, and from what port in Ireland exported, and for what port in Great Britain.

Rule 6. The master of any vessel importing such goods from Ire- 550

(a) See the Act of Union, Rules 9-18 of this title.