shipped or put on board any fhip or veffel to be therein carried or removed coaftwife, for the delivery to the fifh curer or fish curers for or to whom the fame is to be configned or fent, the merchant or merchants on whofe account or to whofe order the fame fhall be delivered, fhall, either by him or themfelves, or by any other perfon or perfons, give fufficient bond or fecurity to be approved of by the commiflioners of excife, or the perfon or perfons who fhall be appointed or employed by them for that purpole, in the fingle value of the amount of the duty of the falt fo intended to be delivered for the purpose of curing and preferving fifh, (in which bond or fecurity the mafter or owner of the fhip or vetfel in which the falt is to be carried or conveyed, fhall join), that all fuch fal, and every part thereof fhall, (the danger of the enemies only excepted), be duly delivered into the cuftody or poffeffion of fuch fith curer or fifh curers for or to whom the fame is to be configned or fent; and that no part of fuch falt fhall, before the fame shall be delivered into the custody or poffeffion of fuch fish curer or fifh curers as aforefaid, be fold or delivered for home trade or confumption, or otherwise fraudulently difpofed of in Great Britain.

XII. And be it further enacted, That every fuch bond or Further re. fecurity fhall be cancelled and difcharged upon the merchant or gulations remerchants on whofe account or to whofe order any fuch falt bonds given specting the fhall have been fo delivered to as aforefaid, producing to and for falt to be leaving with the proper officer of excife, a certificate under the used in curing hand of fuch other officer of excife as fhall be authorised to give of fish. and grant the fame, teftifying that all and every part of the falt mentioned in fuch bond or fecurity, (allowing or deducting at and after the rate of one bufhel in every one hundred bushels of fuch falt for natural wafte during the voyage) has been duly delivered into the cuftody or poffeffion of the fish curer or fish curers for whom the fame was intended, or to whom the fame was configned or fent, and that bond or fecurity has been given by or on the part of fuch fish curer or fish curers, that all fuch falt fent or configned to him, her, or them, and delivered into his, her, or their cuftody, or poffeffion, fhall be ufed in curing and preferving fifh: provided always, That fuch certificate fhall be produced to and left with fuch officer as aforefaid, within fix months next after the day on which fuch falt fhall have been fo fhipped or put on board the ship or veffel in which the fame is to be carried or removed coaftwife for fuch delivery to the fish curer or fish curers as aforefaid.

XIII. And be it further enacted, That no fuch bond or fecu- Such bonds rity fo to be given or taken for falt, to be used and employed in not to be fubject to stamp curing and preferving fish as aforefaid, nor any certificate to be duty. made out in relation to any fuch falt, fhall be fubject or liable to any ftamp duty, any thing in this or any other act or acts to the contrary in anywife notwithstanding.

Perfons ob

XIV. And be it further enacted, That if any perfon or per- ftructing offifons whatfoever fhall affault, oppofe, molest, obstruct, or hinder, cers in the exany officer or officers of excife in the due execution of this act, ecution of this or att fhall for

feit 2001.

Fines and forfeitures how to be recovered.

Preamble. C. 34, of this feffion.

cited act,

or of any of the powers or authorities given by this act, all and every the perfon or perfons fo offending fhall, for every such offence, feverally forfeit the fum of two hundred pounds.

XV. And be it further enacted, That all fines, penalties, and forfeitures, impofed by this act, fhall be fued for, recovered, levied, or mitigated, by fuch ways, means, or methods, as any fine, penalty, or forfeiture, may be fued for, recovered, levied, or mitigated, by any law or laws of excife, or by action of debt, bill, plaint, or information, in any of his Majesty's courts of record at Westminster, or in the court of exchequer in Scotland refpe&ively, and that one moiety of every fuch fine, penalty, or forfeiture, fhall be to his Majefty, his heirs and fucceffors, and the other moiety to him or them who shall inform, difcover, or fue for the fame.

An act to alter the bounties payable on wheaten flour and indian corn imported into Ireland; and for providing a method for recovering the forfeitures created by an act of this feffion of parliament to probibit the making of malt, and diftilling af fpirits from corn or grain in Ireland. [July 2, 1801.]

WHER

HEREAS an act was made in this feffion of parliament, intituled, An act for granting bounties on the importation into Ireland of wheat, barley, rye, oats, and indian corn, and of barley, rye, oats, and indian meal, and wheaten flour and rice and whereas it is expedient that the bounties thereby granted on the impor tation of wheaten flour from America, fhould be encreafed on flour imported into Ireland from America in ships which shall have cleared out from any ports in America between certain periods herein-after mentioned; be it therefore enacted by the King's most excellent majesty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament Inftead of the affembled, and by the authority of the fame, That on every bounty grant- barrel of fuperfine wheaten flour of one hundred and ninety-fix ed by the re- pounds weight, which fhall be imported into Ireland in any ship there fhall be which fhall have cleared out from any port in America between the twelfth day of November one thoufand eight hundred and the tenth day of January one thoufand eight hundred and one, and fhall be fold, pursuant to the directions of the faid act, within of 196lb. im- two months after importation into Ireland, there fhall be paid and allowed, in lieu and instead of the bounties by the faid act Ireland in any granted, a bounty equal to the fun by which the actual price of thip cleared each barrel of fuch four fo fold, thall be less than eighty fhillings rica between British currency; and on every barrel of fine wheaten flour of Nov. 12, and one hundred and ninety-fix pounds weight which fhall be imJan. 10, 1801, ported into Ireland in any fhip which fhall have cleared out from and fold, purfuant to reci- any port in America between the faid periods, and shall be fold, ted act, within pursuant to the directions of the faid act, within two months two months after importation, a bounty equal to the fum by which the after importa- actual price of each barrel of fuch flour fo fold fhall be lefs than tion, a bounty

paid on every

barrel of fuperfine

wheaten flour

ported into

outfromAme

seventy

difference be

to the diffe

feventy-eight fhillings, in lieu and instead of the bounty granted equal to the by the faid act; and on every barrel of fuperfine wheaten flour fum by which of one hundred and ninety-fix pounds weight, which fhall be im- is lefs than the sale price ported into Ireland in any fhip which fhall have cleared out from 80s. per barany port in America between the tenth day of January one thou- rel; and for fand eight hundred and one and the twenty-fifth day of March fine flour the one thousand eight hundred and one, and shall be sold, pursuant tween the fale to the directions of the faid act, within two months after impor- price and 788; tation, a bounty equal to the fum by which the actual price of and where the each barrel of fuch flour fo fold fhall be lefs than ninety fhillings, fhip cleared in lieu and instead of the bounty granted by the faid act; and on out between every barrel of fine flour of one hundred and ninety-fix pounds Mar. 25, the Jan. 10, and weight, which fhall be imported into Ireland in any fhip which bounty on the fhall have cleared out from any port in America within the faid fuperfine flour laft-mentioned period, and fhall be fold, pursuant to the direc-hall be equal tions of the faid act, within two months after importation, a rence between bounty equal to the fum by which the actual price of each barrel the fale price of fuch flour fo fold fhall be lefs than eighty-eight fhillings, in and 90s., and lieu and instead of the bounty granted by the faid act: provided flour the diffealways, That due proof fhall be made to the fatisfaction of the rence between commiffioners of his Majefty's revenue in Ireland, that fuch fhips the fale price cleared out between the refpective periods before mentioned. and 88s. II. And whereas by the faid act an allowance or bounty is payable Bounty on inon indian corn or maize imported into Ireland, but by mistake the dian corn fhall quantity of fuch indian corn or maize on which fuch allowance or the fum by be equal to bounty is given is expressed to be a barrel, and not on a quarter of fuch which the fale corn or maize as was intended; in order therefore to rectify fuch mif- price fhall be take, be it further enacted, That in all cafes where any fuch in- lefs than 55s. dian corn or maize shall not, upon the first fale thereof in Ireland, pursuant to the faid act, produce the fum of fifty-five fhillings British currency per quarter, there fhall be paid and allowed upon every fuch quarter a fum equal to the fum by which the actual price of each quarter of fuch indian corn or maize fo fold shall be lefs than fifty-five fhillings British currency, which allowance fhall be in lieu of the allowance or bounty on indian corn or maize mentioned in the said act.

on the fine

per quarter.

recovered un

III. And whereas by an act paffed in this feffion of parliament, in- How forfeitituled, An act to prohibit, until the twenty-fifth day of March tures are to be one thoufand eight hundred and two, the making of malt and the der c. 47, of diftilling of fpirits from corn or grain in Ireland, Jeveral forfeitures this feffion. are created in respect of offences against the faid act, for recovering of which no mode is thereby established, be it enacted, That all fuch forfeitures fhall and may be fued for, recovered, and applied in fuch manner and form, and by fuch ways and means, and with

fuch

powers and authorities as are appointed by the faid lastrecited act for fuing for, recovering, and applying the pecuniary fines and penalties thereby inflicted.

Preamble,

C. 41, of this feffion.

Hops of Bri

tifh growth may be imported into Ireland, fubject to duty under recited act.

Preamble.

An act to continue, until the twenty-fifth day of March one thousand eight hundred and two, fo much of an att made in the prefent feffion of parliament, as permits British hops to be imported into Ireland at a low rate of duty.-[July 2, 1801.]

WH

pay

THEREAS an all was made in this feffion of parliament, intituled, An act for allowing, until the twentieth day of August one thoufand eight hundred and one, the importation into Ireland of British and foreign hops, at a like duty as is able in Great Britain for the fame: and whereas it is expedient to extend the time to which British hops may be imported into Ireland at a like duty as is payable in Great Britain for the fame; be it therefore enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That, from and after the twentieth day of August one thoufand eight hundred and one, until and upon the twenty-fifth day of March one thousand eight hundred and two, all hops of the growth or produce of Great Britain may be imported into Ireland, fubject to no greater duty than the fame are made subject to by the faid recited act.

CA P. XCIV.

An act to empower the importers or proprietors of rum or spirits of the British fugar plantations to land the fame in Ireland, before payment of the duties of excife charged thereon, and to lodge the fame in warehouses at their own expence, until the twenty-fifth day of March one thoufand eight hundred and eight.—[July 2, 1801.]

W!

THEREAS it is expedient that rum or fpirits of the growth or manufacture of his Majesty's plantations in America fhould be permitted to be landed in Ireland, before payment of the duty payable thereon, on the importation of fuch rum or fpirits into Ireland, in the fame manner and upon the like terms as are practifed with respect to fuch rum imported into Great Britain; be it therefore enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons in this prefent parliament aflembled, and by the authority of the Spirits of his fame, That from and after the paffing of this act, all rum or Majefty's fugar plantati- fpirits of the growth, produce, or manufacture of his Majefty's ons, imported fugar plantations, which fhall be imported into Ireland, may into Ireland, upon the entry thereof, within thirty days after the master or may within a purfer of the thip in which fuch rum or fpirits fhall be imported, limited period be landed and hath or ought to have made report upon oath, of the burthen, warehoused, content, and loading of fuch fhip, and before payment of any on bond being part of the duty payable on the importation thereof into Ireland, given to pay be landed from on board the fhip or veffel in which the fame when fold, or fhall have been fo imported, and fhall be put into fuch warehouse

the duties

'or

if not fold.

or warehouses as fhall be for that purpofe provided (at the charge within a of the refpective proprietors or importers of fuch rum or fpirits), twelvemonth and fhall be approved of by the chief commiffioners of his Majesty's revenue of Ireland for the time being, or any three of them, upon fuch proprietors or importers firft given (at his or their charge and expence) his or their bond or other good and fufficient fecurity, which the faid commiffioners or other proper officers of the revenue are hereby required to take for payment of all duties payable on the importation of fuch rum or spirits into Ireland, as foon as the fame thall be fold, in cafe the fame be fold within twelve months from and after the time the fame thall be landed and put into warehouses, as aforefaid; and in cafe the fame (hall not be fold within fuch twelve months, then to pay the fame at the end of such twelve months; fuch duty to be computed according to the gauge of fuch rum or fpirits, to be taken at the time the fame shall be so landed and lodged in warehouses as aforesaid.

II. And be it enacted, That such rum or spirits as fhall be fo Warehoufed brought into fuch warehouse or warehouses shall not be taken or be taken out, fpirits not to carried out thence on any account whatsoever, other than as except as herein-after mentioned.

herein-after

before entry,

III. And be it enacted, That in case any fuch rum or fpirits mentioned. fhall be landed or put on fhore out of any thip or veffel before Spirits landed due entry be made thereof at the custom houfe at the port or and the duties place where the fame fhall be imported, and the duties charge- are fecured, able on the importation thereof fecured, or without a warrant or without for the landing thereof, firft figned by the proper officer of the warrant or the prefence port, or without the prefence of the proper officer of the port; of the proper then all fuch rum or fpirits as fhall be fo landed or taken out of officer, fhall any fhip or veffel contrary to the true meaning hereof, fhall be be forfeited. forfeited, and may be feized by any officer of his Majefty's revenue, or the importer or proprietor thereof fhall forfeit the value

of the fame.

IV. And be it enacted, That before fuch rum or fpirits fhall Before any be lodged in any warehouse, a mark fhall be fet on every cafk or warehoused fpirits are veffel containing the fame, mentioning the particular quantity of the quantity fuch rum or fpirits contained therein, according to the gauge and name of thereof, to be then taken, with the names of the refpective pro-mhall be markthe proprietor prietors or importers thereof; and the ftorekeeper of every fuch ed on the c.fk. warehouse shall keep a book, wherein he fhall fairly enter in The ftorewriting, an exact, particular, and true account of all fuch rum keeper fhall or fpirits as fhall from time to time be brought into and carried tranimit a out of fuch warehouse, and the days and times when the fare written acwere brought in and carried out, and the name or names of the perfon or perfons to whom or for whofe ufe the fame was deli- fix months, to vered out, and shall, at the end of every fix months, or oftener if the commifrequired, tranfmit in writing, an account thereof upon oath to the chief commiffioners of his Majefty's revenue in Ireland, to- fpirits brought gether with an exact account of how much is then remaining in in and carried each warehouse under his care; and the faid commiffioners are out, &c; and if hereby required and enjoined, within one month after any fuch it all appear

count upon oath, every

fioners of the

revenue, of the

to them that