480 C. 7, 8. Anno decimo fexto G e o r g 1 1 If . A. 0.1743, CAP. VII. An Act for repairing the high Road from Borough Bridge in the County of York, to Catherick in the farr.c County, and from thence to Piers Bridge on the River Tecs. P R. Certain Tolls are granted for 21 Years. See 22 Geo. 2. c. 39. CAP. VIII. An Aft for repealing certain Duties on Spirituous Liquors, and or. Licences for retailing th< fame, and for laying other Duties on Spirituous Liquors, and on Licences to retail th< faid Liquors. Preamble, re- ' 7 HER E A S by an Aft made and palled in the ninth Year of the Reign of his prefent Majefty, citing the' Aft ' VV intituled, An Aft for laying a Duty upon the Retailers of Spirituous Liquors, and for licenfmg the Re- gGeo.2.c.23. ' tailers thereof , the Selling and Retailing of Brandy, Rum, Arrack, Ufquebaugh,-Geneva, Aqua Fitte, ot •Amended b ' an y otner diitilled Spirituous Liquors or Strong Waters, either mixed or unmixed, in any lefs Quan- i7Geo."a.c. 17/ ' t'ty than two Gallons, without firft taking out a Licence for that Purpofe, as in the faid Act is directed, ' was prohibited under the Penalties therein mentioned, and a Duty of twenty Shillings for every Gallon ' of all fuch Spirituous Liquors or Strong Waters was thereby granted, and directed to be raifed and paid
- to his Majefty, his Heirs and Succeflbrs, by the Retailers thereof, over and above all other Duties then
- charged and chargeable upon the fame, with divers Provifions and Directions in the faid Aft contained
' for managing, collecting, paying and applying the fame Duty and Penalties refpedtively : And whereas ' great Difficulties and Inconveniences have attended the putting the faid Aft in Execution, and the fame
- hath not been found effectual to anfwer the Purpofes thereby intended ;' We your Majefty's moft duti-
ful and loyal Subjects the Commons of Great Britain in Parliament affembled, being defirous to raife the neceflary Supplies which we have chearfully granted to your Majefty, in the eafieft Manner we are able, for the Benefit of your Subjects, have freely and voluntarily given and granted, and by this Act do give and grant unto your Majefty the Rates and Duties on Spirituous Liquors herein after mentioned ; and dt moft humbly befeech your Majefty that it may be enacted ; and be it therefore enafted by the King's moft Excellent Majefly, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament afTembled, and by the Authority of the fame, That from and aftei The former Du- the twenty-fifth Day of March one thoufand feven hundred and forty-three, the Duty of twenty Shilling; ties repealed. p er Gallon granted to his Majefty by the faid Act, upon all Spirituous Liquors which any Retailer; thereof fhould be pofTefTed of or interefted in, after the twenty-ninth Day of September one thoufand feven hundred and thirty-fix, and alfo the Sum of fifty Pounds yearly, which by the faid Aft was granted tc his Majefty for a Licence for vending, bartering or uttering fuch Spirituous Liquors, fhall ceafe, deter- mine, and be longer paid. II. And it is hereby further enafted by the Authority aforefaid, That in Lieu and ftead of the Duty and Impofition granted and directed to be raifed by the faid former Aft, and which is hereby repealed a: New Duties aforefaid, there fhall, from and after the faid twenty-fifth Day of March one thoufand feven hundred and granted. forty-three, be raifed, levied, collected and paid unto his Majefty, his Heirs and Succeflbrs, for the fe- yeral Spirituous Liquors made, extrafted, and manufactured in Great Britain, and herein after mentioned, fpecified and enumerated (over and above all Duties, Charges and Impofitions by any former Aft of Par- liament thereupon refpeftively fet, rated and impofed) the feveral Rates and Duties of Excife herein after mentioned and exprefied ; that is to fay, The Duties, For every Gallon of Low Wines or Spirits of the firft Extraction, made or drawn from any foreign or imported Materials or any Mixture therewith, to be paid by the Diftillers or Makers thereof, fix Pence. For every Gallon of Low Wines or Spirits of the firft Extraction, made or drawn only from any Sort of Drink or Wafh brewed or made from any Sort of Malt or Corn, other than and except Brewers Wafh and Tilts, to be paid by the Diftillers or Makers thereof, one Penny. For every Gallon of Low Wines or Spirits of the firft Extraction, made or drawn from Brewers Wafh or Tilts, or any Mixture therewith, to be paid by the Diftillers or Makers thereof, one Penny. For every Gallon of Low Wines or Spirits of the firft Extraction, made or drawn from any other Sort ot Kind of Englifn Materials, or any Mix'ture therewith, to be paid by the Diftillers or Makers thereof, three Halfpence. For every Gallon of Spirits made in Great Britain of any Kind of Wine or Cyder imported, to be paid by the Diftillers or Makers thereof, fix Pence. For every Gallon of Strong Waters or Aqua Vitts made for Sale of any other Materials, to be paid by the Diftillers or Makers thereof, three Pence. III. And for the better afcertaining, charging, collecting, raifing, levying and fecuring the Rates and Duties by this Aft impofed on the faid Spirituous Liquors, and preventing Frauds therein ; Be it further ""o be coil-fled eiia & e| l by the Authority aforefaid, That fuch of the faid Rates and Duties by this Aft granted, as are as tbeExcife. ' charged upon Spirituous Liquors made, extrafted and manufactured in England, Wales or the Town 01 Berwick upon T%ve;d, fhall be under the Receipt and Management of the Commiffioners and Officers of his Majefty's Revenues of Excife in England for the Time being, and fuch of the faid Rates and Duties a; are impofed by this Aft upon Spirituous Liquors made, extrafted and manufactured in Scotland, fhall be under the Receipt and Management of the Commiffioners and Officers of Excife in Scotland for the Time 3 being
