A. D. 1743.' Anno decimo fexto Georgii II. C. 8. 1 being; and the faid refpcctive Commiffioners of Excife, or the major Part of them, have hereby i'n • by Commiffion under their refpective Hands and Seals, to conflitute and appoint under them fuch I - : as fliall be neceffary in that Behalf; and all Monies arifing by the f.u'd Duties, or any Part thereof I . neccflary Charges of raifing and accounting for the fame excepted) (hall from time to time be paid irto the Receipt of his Majefty's Exchequer, diftinctly and apart from all other ('ranches of the PubJidc lie- venues, fubjedt and liable to the Ufes, Applications, and Purpofes as (hall by any future Act or Aci ■;; Parliament be directed or appointed. IV. And be it further enacted by the Authority aforefaid, That all and every the Powers, Authority , m , let. Directions, Methods, Penalties, Forfeitures, Claufes, Matters and Things, which in and by an Act I made in the twelfth Year of the Reign of his late Majcfty King Charles the Second, intituled, A>i /!-, ' for taking aivay the Court of IVards, and Liveries, and Tenures in Capite, and by Knights Service, and i'i- ■.■■- ' veyance, and fettling a Revenue upon bis Majejly in lieu thereof or by the faid Act of the ninth Year of his Majefty's Reign, or by any other Law now in Force, relating to his Majefty's Revenue of Excife, upon Beer, Ale, and other Liquors, are provided, fettled, or ettablifhed for managing, raffing 1 , levying, col- lecting, mitigating or recovering, adjudging or afcertaining the Duties thereby granted, or any of them, other than in fuch Cafes for .which other Penalties or Provifions are prefcribed by this Aft, fhall be exer- cifed, pradtifed, applied, ufed and put in Execution, in and for the managing, railing, levying, collect- ing, mitigating, adjudging, afcertaining, recovering, and paying the Duties granted and directed to be railed by this Act, upon the faid Spirituous Liquors therein mentioned, as fully and effectually to all In- tents and Purpofes, as if all and every the faid Powers, Authorities, Rules, Directions, Methods, Pe- nalties, 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 hereby granted, fliall be paid to his Majefty, his Heirs and Succeffors, and the other Moiety thereof, to the Perfon or Per- sons who fliall inform and fue for the fame. V. And be it further enacted by the Authority aforefaid, That all Fines, Penalties and Forfeitures by Fines an-1 Pe- this Act: before and herein after impofed, fliall be fued for, levied, recovered or mitigated by fuch Ways, nalries l,w "° Means and Methods, as any Fine, Penalty or Forfeiture is or may be recovered or mitigated by any be rccovere(i ' Law or Laws of Excife, or by Action of Debt, Bill, Plaint or Information, in any of his Majefty's Courts of Record at Wejlminfler, or in the Court of Seffion, Court of Jufticiary, or Court of Exchequer in Scotland refpectively ; and one Moiety of every fuch Fine, Penalty and Forfeiture, fhall be to his Ma- t( J"^ £?' ? * h „ jefty, his' Heirs and Succeffors, and the other Moiety to him or them who fhall difcover, inform, or fue ot t, er t0 tfc for the fame. former. VI. And it is hereby further enacted by the Authority aforefaid, That if any Perfon or Perfons fhall be fued, molefted, or profecuted for any thing done by virtue, or in purfuance of this or any other Act relating to the Duties of Excife, or other Duties under the Management of the CommifTioners of the Excife, fuch Perfon or Perfons fhall and may plead the General Iffue, and give this Act, or fuch other General Ifiue. Act, and the Special Matter in Evidence, in his or their Defence or Defences ; and if afterwards a Ver- dict fhall pafs for the Defendant or Defendants, or the Plaintiff or Plaintiffs fliall difcontinue his or their Action or Actions, or be nonfuited, or Judgment fhall be given againft him or them upon Demurrer, or otherwife, then fuch Defendant or Defendants fhall have treble Cofts awarded to him or them againft Treble Cods, any fuch Plaintiff or Plaintiffs. VII. And for the Encouragement of the Exportation of Spirits, drawn or made from the Materials Drawback on aforefaid; Be it enacted by the Authority aforefaid, That from and after the faid twenty-fifth Day of f^ .,"^"' zi March one thoufand feven hundred and forty-three, there fhall be a Drawback or Allowance of the feveral c _ ** and refpedtive Duties charged by this Act on Spirits that fhall be exported to Parts beyond the Seas ; and upon Oath being made before any two or more of the Commiffioners of Excife, or Juftices of the Peace for the County or Place from whence any fuch Spirits are intended to be exported, that the Duties of the fame are duly entred and paid, and that the fame are exported for Merchandize to be fpent beyond the Seas ; and upon producing a Certificate, under the Hands of the Officers of Excife for the Port or Place where fuch Spirits were fhipped off, of the Quantities fo fhipped, and that the fame were fhipped in the Prefence of fuch Officers, the Diftiller or Diltillers, or other Perfon or Perfons exporting the fame, fhall be allowed or paid back by the Commiffioners of Excife, or their Collector for the Port or Place where fuch Spirits fhall be fhipped off, the feveral Duties charged thereupon by this Act accordingly. VIII. And be it enacted by the Authority aforefaid, That from and after the faid twenty-fifth Day of N.:ne to retale March one thoufand feven hundred and forty-three, no Perfon or Perfons whatfoever fhall prefume by Spirituous Li- him, her or themfelves, or by any other Perfon or Perfons whatfoever employed by him, her or them, Licence?' "^ * or for his, her or their Benefit, to retail any Brandy, Rum, Arrack, Ufquebaugh, Geneva, Aqua Vittz, 26Geo. 2. cij. or any other diftilled Spirituous Liquors or Strong Waters unmixed or mixed with themfelves or any other Ingredients, and by whatfoever Name or Names they are or may be called, publickly or privately, without firft taking out a Licence for that Purpofe, in Manner hereafter directed, within ten Days at leaft before he, fhe or they fhall retale the fame, for which he or they fhall immediately upon taking out thereof pay down for the fame, the Sum of twenty Shillings in Manner following ; that is to fay, If fuch Licence to Licence be taken out within the Limits of the weekly Bills of Mortality, then fuch Licence fhall be coft 20s. granted under the Hands and Seals of two or more of his Majefty's Commiffioners for the Duty of Ex- cife for the Time being, and the Duties for the fame fhall be paid at the chief Office of Excife in Lon- don, or at any other Place, and to fuch Perfon or Perfons as the faid Commiffioners for the Time being fhall appoint to receive the fame; and that fuch Perfons, as by the faid Commiffioners fhall be appointed, Who Anil Mivei are hereby impowered to deliver fuch Licences to any fuch Perfon or Perfons, upon his, her or their pay- out the Licences, Vol, VI, Q_q q ing
