whereas the Number of Casks and other Vessels used by Distillers being very great, and the Officers not being impowered to mark the same, so as to be enabled to distinguish the entered Vessels from those that are not entered, it is impossible for the Gauger to prove the particular Vessel unentered, and consequently to convict the Offender, agreeable to the Intent and Meaning of the aforesaid Act: And whereas Distillers at present are not confined to keep their After-runnings or Feints from the second Extraction in any particular Vessels, which makes it impossible for the Gauger to keep an exact Stock of the said After-runnings or Feints: And whereas some Distillers taking the Opportunity of the Officers Absence, do frequently charge their Stills, either in the Whole or in Part, with Wash privately brought in, and when the Officers find the Still so charged, the Distillers alledge, by way of Excuse, that such Stills are charged with After-runnings or Feints, which the Officers are not able to disprove, by reason of their not having an exact Account of the said After-runnings or Feints; in which Cases the Revenue is greatly defrauded by the Distillers obtaining Relief of the Duty wherewith they are charged, upon their Complaints of an Overcharge: 'Therefore to remedy such Defects, and the better to prevent such Frauds;
Distiller to make Entry of all Vessels for Distillation, &c. Be it enacted by the Authority aforesaid, That from and after the said first Day of July one thousand seven hundred and fifty-one, every Distiller or Maker of Low Wines or Spirits for Sale or Exportation, shall within ten Days after the said first Day of July one thousand seven hundred and fifty-one, and all Persons who shall, after the said first Day of July one thousand seven hundred and fifty-one, become Distillers or Makers of Low Wines or Spirits for Sale or Exportation, shall ten Days before he, she or they distil or make any Spirituous Liquors, make a true and particular Entry in Writing at the next Office of Excise, within the Limits whereof his, her or their Work-house, Stillhouse, Storehouse, Warehouse or other Place used for distilling or keeping Wash, Low Wines or Spirits, is or shall be situate, of all and every Still, Copper, Tun, Washbatch, Cask or other Vessel which he, she or they shall make use of for the brewing, distilling, working, making, laying or keeping any Worts, Wash, Low Wines, Spirits or Strong Waters, and also of the Casks or Vessels which every such Distiller or Maker of Vessels for brewing or keeping the After-runnings or Feints of the second Extraction, not to exceed two; Low Wines or Spirits for Sale or Exportation as aforesaid, shall make use of, for the brewing, holding or keeping of the After-runnings or Feints from the second Extraction, which shall from Time to Time be drawn from every such Still, (which said last-mentioned Casks or Vessels shall not at any one Time exceed two in Number, at any such Distillers or Makers of Low Wines or Spirits for Sale or Exportation) and also of all such new Utensils as such Distillers or Makers of Low Wines or Spirits for Sale or Exportation shall make use of for the Purposes aforesaid; Penalty. on pain that every such Distiller or Maker of Low Wines or Spirits for Sale or Exportation, shall forfeit and lose for every such Still, Copper, Tun, Washbatch, Cask or other Vessel herein before mentioned, which shall be made use of and not entered as aforesaid, the Sum of fifty Pounds; Distiller to shew the Gauger Vessel. and every such Distiller or Maker of Low Wines or Spirits for Sale or Exportation as aforefaid, is hereby required to shew to the Gauger or Officer of Excise, who surveys his, her or their every Still and Workhouse, Stillhouse, Storehouse, Warehouse or other Place used for distilling or keeping Wash, Low Wines or Spirits, every such Still, Copper, Tun, Washbatch, Cask or other Vessel so entered, and he the said Officer is hereby required to mark the same with a particular, distinct and durable Mark; and every Still, Copper, Tun, Washbatch, Cask, and any Vessel which shall at any Time or Times be used by any such Distiller or Maker of Low Wines and Spirits for Sale or Exportation, for any of the Puposes aforesaid, without being so shewn or marked, shall be deemed a Vessel or Utensil of which no Entry has been made; and if any Person or Persons whatsoever, shall at any Time or Times hereafter, after such Still, Copper, Tun, Washbatch, Cask or other Vessel, shall have been so marked by such Officer as aforesaid, rub out or deface any such Mark so fixed upon any such Still, Copper, Tun, Washbach, Cask or other Vessel by such Officer as aforesaid, he, she or they so offending, shall for every such Offence forfeit and lose the Sum of twenty Pounds.
XIX. And in order to enable the Gauger the better to detect such Frauds, by having proper Proof to lay before the respective Courts where such and other Offences against the Laws relating to these Duties shall be heard and determined; The Gauger may take a Sample of Low Wines and Feints, paying for the same. Be it further enacted, That from and after the said first Day of July one thousand seven hundred and fifty-one, it shall and may be lawful for any Gauger or Officer of Excise at any Time or Times to take a Sample of such Low Wines or Spirits, and of Feints and Spent Wash, paying for such Spirits or Low Wines, after the Rate of ten Shillings per Gallon; and for the said Feints and Spent Wash, after the Rate of one Shilling per Gallon; Penalty of obstructing Officers therein. and in case any such Distiller or Maker of Low Wines or Spirits for Sale or Exportation, or any Workman or Servant belonging to him, her or them shall refuse to permit such Gauger or Officer to take such Samples as aforesaid, or shall any ways hinder or obstruct him or them in taking such Samples, such Distiller or Maker of Low Wines or Spirits for Sale or Exportation, shall for every such Offence respectively forfeit and lose the Sum of fifty Pounds.
XX. And whereas Distillers and Makers of Low Wines or Spirits for Sale or Exportation, very frequently take in Wash, when privately prepared, and charge their Stills in the Officers Absence, and by these Means run great Quantities of Wash, Low Wines and Spirits; The better to prevent such Frauds for the future, be it further enacted, That from and after the said first Day of July one thousand Distiller to give Notice before he receives any fermented Wash; seven hundred and fifty-one, every Distiller or Maker of Low Wines or Spirits for Sale or Exportation, within the Limits of the Weekly Bills of Mortality, shall, twenty-four Hours at least, and in other Parts of Great Britain, forty-eight Hours at least, before he, the or they receive any Quantity of Wine, Cyder, Sugar, Water or any kind of fermented Wash whatsoever, into his, her or their Custody, give Notice to the Gauger or Officer of Excise, who surveys his, her or their Work house, of the particular Quantity of such Wine, Cyder, Sugar, Water or any kind of fermented Wash, and the Species thereof, and of the under Penalty of 50s. Time when he, she or they shall intend to receive the same into his, her or their Custody, on pain of forfeiting and losing for every Offence in not giving such Notice, the Sum of fifty Pounds.
XXI.
