Page:Ruffhead - The Statutes at Large - vol 5.djvu/699

 A. D. 1728, Anno primo Ceorgii II. Stat. 2. C. 16. 661 4 tain Overplus Monies, and oiherwif, for Payment of Annuities, to be fold for raifing a further Supply to < r ' it is enadted, That all and every fuch or the like Duties for and upon all low Wines or Spirits ol ' Extraction, as by the aforefaid Adt of Parliament made and pafled in the third Year of her faid late Ma- ' jefty's Reign, were continued or granted until the twenty-fouith Day of June on; thoufand feven hundred ' and ten, mould, by Virtue of the faid Act of Parliament made and pafled in the faid fifth Year of the Reign ' of her faid late Majefty, be further continued, and be paid and payable to her faid late Majefty, her Heirs ' and Succeffors, fqr and upon all low Wines and Spirits of the fir ft Extraction, to be made or drawn by any " Diftiller or other Perfons making or drawing Spirits or ftrong Waters for Sale or Exportation within the 4 Kingdom of England, Dominion of Wales or Town of Berwick upon Tzveed, from the twenty- third Day of ' June which fhould be in the Year of our Lord one thoufand feven hundred and ten, for the Term of nim ' of Parliament made and pafled in the fifth Year of the Reign of her laid late Maji fty : And whereas it was ' the true Intent and Meaning of the faid la ft mentioned Act, to continue all the laid Duti i on '• w Wines ' and Spirits of the firft Extraction, granted by any of the faid recited Adb, from the refpedtive Times of 4 and pafled in the fourth Year of the Reign of her faid late Majefty, be continued by the faid Ad made in ' the fifth Year of the Reign of her faid iate Majefty, and is to continue for the Term therein mentioned ;' For the obviating and clearing which Doubts, with Regard as well to the Time paftas to come ; and for the acquitting, difchargingand indemnifying all Perfons whatfoever, who have any way adted or been con- cerned in the charging, collecting, paying or receiving the faid Duty'of two Pence per Gallon on fuch Low Wines and Spirits of the firft Extraction, or who fhall be concerned, or act in the charging, collecting, paying or receiving the fame for the future, and for the fupporting and eftablifhing the Fund, by the faid' laft: mentioned Adt of Parliament intended to be created for the fecuring fuch Annuities, as fhould be pur- chafed purfuant to the faid laft mentioned Act of Parliament ; and for the Explanation of the faid Act : Be- it enadted and declared by the King's moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament aflembled, and by the Authority of the fame, That the faid additional Duty of two Pence per Gallon, for and upon all Low Wines or Spi- The additional rits of the firft Extraction, drawn from any foreign or imported Materials, or any Mixture with foreign Ma- Duty of 2 terials, given and granted by the faid recited Adt of Parliament made and pafled in the fourth Year of her Galon on Low faid late Majefty 's Reign, from the twenty-fourrh Day of March one thoufand feven hundred and five, for /* r,n " dr ? wn the Term of five Years, was by the faid recited Adt, made and pafled in the fifth Year of her late Majefty's MaTeria's'to Reign, intended to be continued, and fhall and ought to be and continue from the twenty-third Day of continue from- June one thoufand feven hundred and ten, for the Term of ninety-fix Years, from thence next and imme- 23 June 1710. diately enfuing ; and fhall and ought to be paid and payable to his Majefty, his Heirs and Succeffors during fov 96 Years. the faid Term, for the Ufes and Purpofes in the faid Adt made in the fifth Year of her faid late Majefty's J^'s "' c ' ' 2 ' Reign expreft ; and fhall be levied and collected during the faid Term, by the like Powers and Authorities, and under the like Rules, Directions, Penalties and Forfeitures, as in and by the faid Adt made in the 7° l~ TT 1 as fifth Year of her faid late Majefty's Reign, are expreffed and provided, in refpect of the feveral Duties of, Ann. c 10. Excife thereby continued ; and that all Perfons whatfoever, who have been concerned, or who have acted in the charging, collecting, paying or receiving the faid Duty of two Pence per Gallon for fuch Low Wines and Spirits of the firft Extradtion as aforefaid, are and fhall refpedtively by Virtue of this Act be acquitted and difcharged and indemnified in refpect thereof. II. Provided always, That no Diftiller or Diftillers, or Maker or Makers of Spirits or Strong Waters for Dirtillers rot- Sale or Exportation fhall, for or by Reafon of this prefent Adt of Parliament, or of any Thing herein I'j>Ue t0 Penal- declared or con'.ained, be fubjedt or liable to any Penalty or Forfeiture, for or on Account of his, her !J" ,or ri ? : r ' " or their having omitted or neglected to pay the faid Duty of two Perrce per Gallon on Low Wines or Spi- D 'jj t bct ; cre rits of the firft Extradtion, made or drawn from any foreign or imported Materials, or any Mixture there- 3 j un 'e 17*8. with, at any Time before the firft Day of June one thoufand feven hundred and twenty eight ; but that all and every of them refpedtively fhall be and are hereby acquitted and difcharged froin all fuch Penalties and Forfeitures, and fhall be liable to be fued or profecuted only for the fingle Duties fo omitted or neglected to be paid, at any Time before the faid firft Day of June one thoufand feven hundred and twenty-eight. ' III. And whereas, in an Act of Parliament made in the fixth Year of the Reign of his late Majefty King ' George the Firft of Glorious Memory, intituled, An Acl for preventing Frauds and Abufe^in the Pubiick 6 Geo. 1. t.zi, ' Revenues of Excife, Cujioms, Stamp- Duties, Poft-Ofpce, and Houfe- Money, a Claufe is contained concerning 4 the Forfeiture and Seizure of Sweets, which from and after the firft Day of Augiift in the Year of our Lord ' one thoufand feven hundred and twenty, fhould be fent or removed from one Place to another without 4 cerning other Forfeitures to be made from and after the faid Day, by Virtue or in Purfuance of any Adt 4 or Adts whatfoever relating to the Duties of Excife, or any other Duty or Duties under the Management 4 of the Commiffioners of Excife, upon which Words a Doubt hath arifen, whether by the Generality there- 4 of the Right and Liberty of appealing to the CommitTtoners of Appeals, from Judgments given by the. 4 Commiffioners of Excife, in Caufes and Profecutions on Account of Forfeitures and Oifences relating to 4 the Duties of Excife, and the Jurifdidtion and Power of the Commiffioners of Appeals to he:.r and de- 4 termine fuch Appeals, and alfo the Right and Liberty of appealing to the Juftices aflembled at the refpec- 4 tive Quarter-Sefiions of the Peace, in Cafes where Judgment or Judgments happen to be given by two or ' Offences
 * Majefty, for the Service of the Tear one thoufand feven hundred and J even, an I other i Tes therein expr,
 * fix Years, from thence next and immediately enfuing, for the Ufes and Purpofes expreffed in the faid
 * the Expiration of them, until the End of the Term of ninety and fix Years, therein limited and expreffed :
 * And whereas fome Doubts and Queftions have neverthelefs been made, whether the additional Duty of two
 * Pence per Gallon on low W ines and Spirits of the firft Extraction, given and granted by the faid A<5t made
 * Certificates from the proper Officers of Excife, in which Claufe fome general Words are mentioned con-
 * more Juftices of the Peace in Caufes and Profecutions before them,, for or on Account of Forfeitures and