256 C. 17. Anno decimo Georgii II. A. D. i 737 . 6 Anna, c. 5. I Geo. 1. c. 12. 10 & 11 W. -5. c. II. After 24 June 1737, the Duty of 36 s. a Barrel on Sweets de- termines. ConcermtigSzucets fee farther" 31 Gee. 2. c. 31. and a Duty of 12 s. a Barrel impofed on all Sweets or Wines, made from Britifh or foreign Fruit or Sugar, plus Monies and otherwife, for Payment of Annuities to be fold for raifing a further Supply to her Majefly , for the Service of the Year one thoufand feven hundred and feven, and other Ufes therein expreffed ; it was (amongft other Things) enacted, That there fhould be raifed, levied, collected and paid to her Ma- jefty, her Heirs and Succeffors, for the Purpofes in the faid Act expreffed, for every Barrel of Sweets made, which fhould be for Sale, from and after the four and twentieth Day of March one thoufand feven hundred and fix, within or during the Space of ninety-ni:.e Years from thence next and imme- diately enfuing, the Sum of thirty-fix Shillings, the fame Duty to be paid by the Maker or Makers of of the faid Sweets; and fo in Proportion for any greater or leffer Quantity; and by one other Act made and palled in the fixth Year of the Reign of her faid late Majefty Queen Anne, intituled, An Ail for raifing a further Supply to her Majefly, for the Service of the Tear one thoufand feven hundred and eight, and ether Ufes, by Sale of Annuities charged on a Fund not exceeding forty thoufand Pounds per Annum, to arife by approprialing ftveral Surpluses, and by granting farther Terms in the Duties on low Wines, and on Hawkers, Pedlars and petty Chapmen, the Stamp Duties, the one third Subfidy, the Duty on Sweets, and one of the Branches of Excife, and by making other Provifion in this Ad mentioned, it was (amongft other Things) enacted, That the Duty upon Sweets made for Sale, which by the laid Act of the fifth Year of her faid late Majefty's Reign, was granted for the Term of ninety-nine Years, commencing from the twenty-fourth Day of March one thoufand feven hundred and fix, fhould be further continued, and be paid and payable to her faid late Majefty, her Heirs and Succeffors, within and throughout the united Kingdom of Great Britain, from and after the Expiration of the Term of ninety-nine Years laft mentioned, for and during the further Term of two Years from thence next and immediately enfuing ; and by one other Act made and paffed in the firft Year of the Reign of his late Majefty King George the Firft, intituled, An Ail for enlarging the Fund of the Governor and Company of the Bank of England, relating to Exchequer Bills, and for fettling an additional Revenue of one hundred and twenty thoufand Pounds per Annum upon his Majefly during his Life, for the Service of the Civil Government, and for eflabliflnng a certain Fund of fifty -four thoufand fix hundred Pounds per An- num, in order to raife a Sum not exceeding nine hundred and ten thoufand Pounds for the Service of the Publick, by Sale of Annuities after the Rate of fix Pounds per Centum per Annum, redeemable by Parlia- ment, and for fatisfying an Arrear for Work and Materials at Blenheim, incurred whil/i that Building was carried on, at the Expence of her late Majefly §>ueen Anne of Bleffed Memory, and for other Purpofes therein mentioned, it was (amongft other 1 hings) enacted, That the faid Duty upon Sweets made for Sale, which by the faid Act of the fifth Year of her faid late Majefty's Reign, was granted for the Term of ninety-nine Years, from the twenty-fourth Day of March one thoufand feven hundred and fix, and by the faid Act of the fixth Year of her faid late Majefty's Reign, was continued for two Years, to take Effect from the Expiration of the Term of ninety-nine Years laft mentioned, fhould have further Continuance, and be paid and payable to his Majefty, his Heirs and Succeffors forever: And whereas all Liquors made by Infufion, Fermentation or otherwife, from foreign Fruit or Sugar, or from Fruit or Sugar mixed with other Materials, and commonly made ufe of for recovering, in- creafing or making of any Kinds of Wine or Cyder, or of any Liquor called Wine, are declared to be Sweets by an Act of Parliament made in the tenth and eleventh Years of the Reign of his late Majefty King William the Third, intituled, An Aft for laying further Duties upon Sweets, and for leffening the Duties as well upon Vinegar, as upon certain low Wines and Whale Fins, and the Duties upon Brandy imported, and far the more eafy raifing the Duties upon Leather, -and for charging Cinders, and for permitting the Importation of Pearl Afies, and for preventing the Abufes in the brewing of Beer and Ale, and Frauds in Importation of Tobacco ; and being made for Sale, are chargeable by the faid Act with the Duty of thirty-fix Shillings a Barrel : Ai.d whereas forne Doubt has been made, whether Liquors made for Sale by Infufion, Fermentation or otherwife, from .Britifh Fruit or Sugar, or from Fruit or Sugar mixed with other Materials or Ingredients, and commonly called or diftinguilhed by the Name of made Wines, are Sweets, and are chargeable with the faid Duty of thirty-fix Shillings a Barrel, granted and continued by the feveral Acts before recited ; and it has been found by Experience, that the Value and Quality of fuch Wines will not bear the faid Duty to be charged thereon ;' For ob- viating fuch Doubt for the future, and for the Eafe of the Makers of and Dealers in fuch Wines as aforefaid, we your Majefty's moft dutiful and loyal Subjects, the Commons of Great Britain in Parlia- ment affembled, do moft humbly befeech your Majefty that it may be enacted ; and be it enacted by the King's moft Excellent Majefty, by and with the Advice and Conlent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the lame, That from and after the twenty-fourth Day of June one thoufand kven hundred and thirty-feven, the laid Duty of thirty-fix Shillings a Barrel on Sweets, payable to his Majefty, his Heirs and Succeffors for ever, by the feveral Acts of Parliament before recited, (hall ceafe, determine and be no longer paid or payable ; any thing in the before mentioned Acts, or any other Act or Acts of Parliament, here- tofore made to the contrary thereof in any wife notwithftanding. II. And your Majefty's faid dutiful and loyal Subjects, the Commons of Great Britain in Parliament affembled, being defirous to raife the Supply granted to your Majefty in this Seffion of Parliament, by Ways the leaft burthenfome to your Majefty's Subjects, have refolved to give and grant unto your Majefty the Duty herein after mentioned ; and to that End and Purpofe do moft humbly befeech your . Majefty that it may be enacted; and be if enacted by the Authority aforefaid, That from and after the faid twenty-fourth Day of June one thoufand leyen hundred and thirty-feven, there fhall be railed, levied and paid to and for the Ufe of his Majefty, his Heirs and Succeffors for ever, For every Barrel of Liquors made or to be made within the Kingdom of Great Britain for Sale, by Infufion, Fer- mentation or otherwife from foreign Fruit or Sugar, or from Britifh Fruit or Sugar, or from Fruit 8 or
