218 C. 23. Anno nono Georgii II. A. D. 1736. Thefe Duties of twenty Shillings for every Gallon thereof, and in that Proportion for a greater or leffer Quantity to Geo al 2. d c. 6 8. te P a ^ by l ' ae refpective Retalers thereof, over and above all other Duties charged and chargeable on'the fame. IV. And, for the better afcertaining, charging, collecting, railing, levying and fecuring the Rates and Duties by this Act impofed on the faid Spirituous Liquors, and preventing Frauds therein, be it further Such Liquors enacted by the Authority aforefaid, That fuch of the faid Rates and Duties by this Act granted, as are i r and le &c"to n |?e charged upon fuch Spirituous Liquors as mall be retaled in England, Wales, or the Town of Berwick upon under the Ma- "Tiveed, (hall be under the Receipt and Management of the Comrniffioners and Officers of his Majefty's nagement of the Revenue of Excife in England for the time being; and fuch of the faid Rates and Duties as are impoled of Excife° nerS by m ' s Act upon fuch Spirituous Liquors as (hall be retaled in Scotland, (hall be under the Receipt and Thofe in Scot- Management of the Comrniffioners and Officers of the Excife in Scotland for the time being; which faid land, under the feveral and refpective Comrniffioners of Excife, or the major Part of them, (hall be his Majefty's Com- ofTxcifl'thcre miffioners for granting fuch Licences for retaling fuch Spirituous Liquors; and the laid refpective Com- ' mifiioners of Excife, or the major Part of them, have hereby Power by Commiffion under their refpec- AH Monies a- t j ve fj an( ] s anQ Seals to conftitute and appoint under them fuch Officers as (hall be necefTary in that Be- Dutils and Li- half; and all Monies arifing by the laid Duties and by the Licences for the Sale thereof herein before- cencestobe mentioned (the neceflary Charges of railing and accounting for the fame excepted) (hall from time to Ixc1ieciuer h di- time be P a ^ ' nt0 ^ R ece ipt °f his Majefty's Exchequer diftinctly and apart from all other, ttinfliy from ail. Branches of the publick Revenues, fubject and liable to the Ufes and Purpofes herein after men-' other publick 'tioiied. Revenues. y_ ^ n( j ^ e j { f urt } ier enacted by the Authority aforefaid, That all and every the Powers, Authorities, Directions, Methods, Penalties, Forfeitures, Claufes, Matters and Things, which in and by an Act The Aft 12 made in the twelfth Year of the Reign of his late Majefty King Charles the Second, intituled, An Ail Car. 2, .foi ■ ta- f or taking away the Court of Wards and Liveries, and Tenures in Capite, and by Knight Service, and Pur- Court of Wards veyance, and fettling a Revenue upon his Majefty in lieu thereof, or by any other Law now in Force relating and Liveries, to his Maiefty's Revenue of Excife upon Beer, Ale, and other Liquors, as are provided, fettled or efta- dhere a?ejatinfct blifhed for managing, levying, raifing, collecting, mitigating or recovering, adjudging, or afcertaining theExcife'on ° the Duties thereby granted, or any of them (other than in fuch Cafes for which other Penalties or Pro- Ale, &c. to be viiions are prefcribed by this Act) (hall be exercifed, applied, ufed and put in Execution in and for the covering thST" mana g in g 5 raifing, levying, collecting, mitigating, adjudging, afcertaining, recovering and paying the Duties. Duties upon the faid Spirituous Liquors by this Act granted, as fully and effectually to all Intents and Purpofes, as if all and every the faid Powers, Authorities, Rules, Directions, Methods, Penalties, Forfeitures, Claufes, Matters and Things were particularly repeated and again enacted in the Body of this prefent Act; and that one Moiety of the Fines, Penalties and Forfeitures, by this Act granted, (hall go and be paid to his Majefty, his Heirs and SuccefTors, and the other Moiety thereof to the Per- fon or Perfons who (hall inform or fue for the fame. An Entry in yj # ^nd De j t f ur ther enacted by the Authority aforefaid, That every Perfon or Perfons, who after the made"! a°n e faid twenty-ninth Day of Septe?nber one thoufand feven hundred and thirty-fix, (hall fell or offer to Warehoufes, fell or retale any Spirituous Liquors or Strong Waters, by whatever Name or Names they are or may Office' rf 6 Ex-' b e called, in any lefs Quantity than two Gallons, (hall, at leaft ten Days before he, (he or they fhsll cife, 10 Days fell or offer to fell by Retale any fuch Spirituous Liquors or Strong Waters, make a true and particular before retaling Entry in Writing of all Warehoufes, Storehoufes, Shops, Cellars, Vaults, Rooms or other Places fuch Liquors, vvhatfoever, by him, her or them reflectively ufed, or intended to be ufed, for the laying, keeping, or retaling any of the faid Spirituous Liquors, or Strong Waters, at the riext Office of Excife within the Limits wherein fuch Warehoufes, Storehoufes, Shops, Cellars, Vaults, or other Rooms or Places (hall be fituated, and alfo of all Spirituous Liquors, or Strong Waters, by whatever Name or Names they are or may be called, which at the Time of making fuch refpective Entries, or which at any Time on Penalty of a fter, (hall be in fuch Warehoufes, Storehoufes, Shops, Cellars, Vaults, Rooms, and other Places, and Wareh'oufe Sec. every of them refpectively; upon Pain of forfeiting the Sum of twenty Pounds for every fuch Ware- and forfeiting houfe, Storehoufe, Shop, Cellar, Vault, Room, and other Place, which (hall be fo made ufe of by fuch 4 °ti ^h?^' Retaler, an d forty Shillings for every Gallon of fuch Spirituous Liquors or Strong Waters, which (hall andCasks.'^ UOr he concealed, and not entred as herein is directed, together with all the Spirituous Liquors or Strong Waters which (hall be found therein, or concealed as aforefaid, and the Casks and other Veflels con- taining the fame. No Spirituous yjj_ And, for the better fecuring the Duties hereby granted, and preventing any Foreign Brandies, brought into" Strong Waters, or other Spirits, to be run into this kingdom; Beit further enacted by the Authority any Warehoufe, aforefaid, That from and after the faid twenty-ninth Day of September one thoufand feven hundred and &c without thirty-fix, no Brandy, Rum, Arrack, Aqua Vitce, Ufquebaugh, or any other Spirituous Liquors, or Excife Officer, Strong Waters, by whatever Name or Names they are or may be called, (hall be brought into any fuch and amhentick Warehoufe, Storehoufe, Shop, Cellar, Vault, Room, or other Place made Ufe of by any Retaler of Certificate, that an y f the fy£ Spirituous Liquors or Strong Waters, without firit giving Notice thereof to the Officer been paid &c? °f Excife of the Divifion or Place where fuch Warehoufe, Storehoufe, Shop, Cellar, Vault, Room or on Penalty of other Place in which fuch Spirituous Liquors or Strong Waters as aforefaid, are intended to be lodged, 20 *■ is fituated, and producing to the faid Officer, and leaving with him an authentick Certificate, that the Duties charged or chargeable by any Law now in being upon the faid Spirituous Liquors or Strong Waters have been actually paid, or that the fame have been condemned as forfeited, or were Part of the Stock of fome Retaler of any of the faid Spirituous Liquors or Strong Waters, of which an Account had been taken purfuant to this Act, and expreffing the Quantity and Quality thereof, the Name of the' Seller, and at what Place the faid Duties were paid, or the faid Liquors condemned as aforefaid, or of 8 whofe
