deemed the X. And be it further enacted, That it shall be lawful for any Officer may take Officer of Excise from Time to Time, and whenever and as Samples from often as he shall deem it expedient, to take any Sample or cistern, and the the SyrupSamples of any Juice or Syrup in any Syrup-cistern in the Gravity of such Sugar-house of every such Maker or Manufacturer of Sugar, Samples to be in order that such Officer may ascertain the Gravity of such Gravity of the Juice or Syrup, and from such Part of any such Syrup-cistern whole Contents as such Officer shall think proper; and the Gravity of any such of the Cistern. Sample so taken shall be and be held to be the true Gravity of the whole Contents of the Syrup-cistern from which any such Sample shall be so taken: Provided always, that before any such Sample shall be so taken, all the Liquor contained in any such Syrup-cistern may be stirred and mixed up or mixed together by such Maker or Manufacturer of Sugar, or by any Person in his Employ, if they shall think fit so to do. Manufacture until charged. XI. And be it further enacted, That after the Officer of The Juice or Excise shall have ascertained and taken an Account of the Syrup, after the Quantity and Gravity of the Juice or Syrup in the Syrup- Gravity shall Quantity and cistern, or at the Expiration of Two Hours after such Declara- have been ascertion as aforesaid shall have been delivered, all such Juice or tained, to be run Syrup shall be run off from such Cistern and removed into the off to the Sugarpan, and kept Sugar-pan, and continued in the Process of being made into separate during Sugar; and after such Declaration as aforesaid shall have been the Process of delivered, no other Juice, Syrup, or Sugar shall be added to or mixed with such Juice or Syrup in respect of which such Declaration shall have been delivered, but the same shall be kept separate and distinct in the Process of Manufacture, until the Sugar, the Produce thereof, shall have been weighed and charged with Duty; and if such Juice or Syrup shall not be so kept separate and distinct in the Process or Manufacture, or if any other Juice, Syrup, or Sugar shall be added thereto, the Maker or Manufacturer of Sugar shall forfeit One hundred Pounds. to be weighed. XII. And be it further enacted, That every such Maker or When the Manufacturer of Sugar shall, within Two Days after all the Manufacture of Sugar produced from any Juice or Syrup in respect of which Sugar is completed, Notice such Declaration as aforesaid shall have been delivered, or of to be given of which such Account shall have been taken in the Syrup-cistern, the Time when shall be made, and the Manufacture thereof completed, give to it will be ready the Officer of Excise under whose Survey he shall be a Notice in Writing, specifying the Day and Hour when such Sugar will be ready to be weighed and charged with Duty; and thereupon such Officer shall attend and weigh and take an Account of all such Sugar, and shall charge the same with Duty, in the Manner herein-after mentioned; and if any such Maker or Manufacturer of Sugar shall refuse or neglect to give such Notice, or shall remove such Sugar, or any Part thereof, without having given such Notice, or before the Officers of Excise shall have weighed and taken an Account of the same, he shall forfeit Two hundred Pounds. XIII. And be it further enacted, That for and in respect of Mode of chargevery Gallon of Juice or Syrup which shall be made in the ing the Duty: Sugar First, from the Second, by the Officer of Ex cise to make out Duty every Six a Return of the Weeks, and charge the Maker by whichever Mode will pro- Amount of Any Saccharometer pre scribed by the of Excise may be used for ascertaining the Gravity 1 VICT. Sugar-house of any Maker or Manufacturer of Sugar from Beet Root, and run into and collected in the Syrup-cistern, the Officer of Excise shall charge such Maker or Manufacturer of Sugar for a Quantity of Sugar, in proportion to the Gravity of such Juice or Syrup, as set forth in the Declaration thereof, or as ascertained and taken account of by such Officer, according to a Table to be prepared under the Directions of and approved by the Commissioners of Excise for showing the Quantity of Sugar contained in any given Quantity of Juice or Syrup, according to the specific Gravity thereof, as ascertained by the Saccharometer, after making an Allowance of Fifty per Centum on such Quantity for Molasses, Drainage, and Wash. XIV. And be it further enacted, That whenever any Officer of Excise shall weigh and take an Account of any Sugar made at the Sugar-house of any such Maker or Manufacturer of Sugar after the same shall have been manufactured and finished, such Officer shall charge the Maker or Manufacturer of such Sugar on the full Quantity of Sugar which he shall so weigh and take an Account of, exclusive of any Waste or Drainage which may have run therefrom. XV. And be it further enacted, That every Officer of Excise under whose Survey any such Maker or Manufacturer of Sugar shall be, or any other Officer who shall be appointed so to do, shall from Time to Time, at the Expiration of every Six Weeks or at such other Times as the Commissioners of Excise shall direct, make out and deliver to the Collector of Excise, or to such Person or Persons as the Commissioners of Excise shall appoint to receive the same, an Account or Return in Writing of the Quantity of Sugar for which such Maker of Sugar shall have become chargeable with Duty in such preceding Six Weeks or Period, and of the Duty payable thereon; and every such Officer is hereby required in every such Return to charge and such Officer shall charge such Maker or Manufacturer according to whichever of the Modes of charging herein-before prescribed shall produce the highest Amount of Duty; and such Officer shall also leave a Copy of such Account or Return with such Maker or Manufacturer, and the Account or Return of such Officer shall be a Charge on every such Maker or Manufacturer of Sugar, who shall pay and clear. off the Duty appearing by such Account or Return to have become due within Six Days after such Account or Return shall have been made, or in default thereof shall forfeit Double the Amount of such Duty. XVI. And be it further enacted, That any such Saccharometer may be used for ascertaining the Gravity of Juice or Syrup for Commissioners the Charge of Duty under the Provisions of this Act as shall from Time to Time be ordered and prescribed by any Order of the Commissioners of Excise; and all Juice and Syrup shall for the Purposes of this Act be deemed and taken to be of the Gravity at which such Saccharometer shall on the Application thereof denote or indicate such Juice or Syrup to be: Provided always, that it shall not be necessary on the Trial of any Information, of the Syrup. Information, Action, Suit, or other Proceeding to produce or give in Evidence any such Order of the Commissioners of Excise for the Use of any such Saccharometer. Makers of Sugar to keep Scales and Weights, and permit the Officers of Excise to use them. XVII. And be it further enacted, That every such Maker or Manufacturer of Sugar shall and he is hereby required to provide and keep in his Sugar-house just and sufficient Scales and Weights, affixed and placed in a proper and convenient Place to be approved of by the Supervisor or Surveyor of Excise; and every such Maker or Manufacturer shall permit and suffer any Officer of Excise to use the said Scales and Weights for the Purpose of weighing and taking an Account of all the Sugar which shall be at any Time in the Possession of any such Maker or Manufacturer; and every such Maker or Penalty for Manufacturer of Sugar who shall neglect to keep such Scales Neglect, 100%. ; and Weights so affixed and placed as aforesaid, or who shall not permit or suffer any Officer of Excise to use the same, shall forfeit One hundred Pounds; and every such Maker or Manufacturer who shall in the weighing of any Sugar make use of, or procure or suffer to be made use of, any false or unjust or insufficient Scales or Weights, or who shall make use of any Force or Violence, or practise any Art, Device, or Contrivance, by which any Officer of Excise may be hindered or prevented or deceived in taking the true Account or Weight of any Sugar, or charging the true Amount of Duty thereon, shall forfeit Three hundred Pounds, together with all the Sugar weighed or produced to be weighed at the Time of such Offence, and all such unjust or insufficient Scales or Weights. XVIII. And be it further enacted, That every such Maker or Manufacturer of Sugar shall, when and as often as he shall be thereto required by any Officer of Excise, aid and assist the Officers of Excise with a sufficient Number of his Workmen or Servants in weighing and taking an Account of all Sugar in the Possession of such Maker or Manufacturer required to be weighed under the Provisions of this Act, on pain of forfeiting for every Refusal or Neglect One hundred Pounds. XIX. And be it further enacted, That every such Maker or Manufacturer of Sugar shall at all Times keep all Sugar which shall not have been charged with Duty separate and apart from all Sugar which shall have been so weighed and charged, on pain of forfeiting One hundred Pounds. XX. And be it further enacted, That every such Maker or Manufacturer of Sugar who shall hide or conceal, or cause to be hidden or concealed, or shall remove, or convey away or deposit, or cause to be removed, or conveyed away from, or deposited in any Place, any Sugar, or any Juice or Syrup, to evade the Duties chargeable thereon, or any Part of such Duties, or before the full Duties shall have been charged thereon, shall, over and above every other Penalty to which he may in so doing become subject, forfeit Five hundred Pounds. for using false Scales or Weights, &c. 3001. Maker of Sugar to assist with weighing. his Servants in Sugar not charged to be from that which has been. kept separate Penalty on evading the Duty. Provisions of XXI. And be it further enacted, That all the Powers, Provisions, Clauses, and Enactments, Pains, Penalties, and Forfeitures 7&8 G. 4. c.53. contained in an Act passed in the Seventh and Eighth Years of and 4&5 W.4. c. 51. to extend the to this Act. Commencement of Act. Act may be altered this Session. 6&7 W 4. c.95. Powers of recited Act revived and further continued until 6th April 1838. 1&2 G. 4. c.72 the Reign of His Majesty King George the Fourth, intituled An Act to consolidate and amend the Laws relating to the Collection and Management of the Revenue of Excise throughout Great Britain and Ireland, and of an Act passed in the Fourth and Fifth Years of the Reign of His late Majesty King William the Fourth, intituled An Act to amend the Laws relating to the Collection and Management of the Revenue of Excise, shall, except when otherwise hereby provided for, extend to and be applied to this Act, and to the Duties hereby granted, and Penalties and Forfeitures hereby imposed. XXII. And be it further enacted, That this Act shall commence and take effect from and after the passing thereof. XXIII. And be it further enacted, That this Act may be altered, amended, or repealed by any Act to be passed in this present Session of Parliament. CAP. LVIII. An Act to revive and continue, until the Sixth Day of April One thousand eight hundred and thirtyeight, an Act of the last Session of Parliament, for suspending Proceedings for recovering Payment of the Money advanced under the Acts for establishing Tithe Compositions in Ireland. [15th July 1837.] WHEREAS an Act was passed in the last Session of Parliament, intituled An Act to suspend, until the Sixth Day of April One thousand eight hundred and thirty-seven, Proceedings for recovering Payment of the Money advanced under the Acts for establishing Tithe Compositions in Ireland: And whereas it is expedient to revive and continue the said Act:' Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That the Powers and Authorities by the said recited Act vested in the Commissioners of His late Majesty King William the Fourth's Treasury of the United Kingdom of Great Britain and Ireland shall and may be exercised by the Commissioners of Her Majesty's Treasury, or any Three or more of them, and all the Powers, Provisions, Matters, and Things in the said Act contained shall be revived and shall be further continued until the Sixth Day of April One thousand eight hundred and thirty-eight. CAP. LIX. An Act to postpone until the First Day of January • Governor and Company of the Bank of Ireland for advancing the Sum of Five hundred thousand Pounds Irish Currency, and to empower the said Governor and Company to enlarge the Capital • Stock or Fund of the said Bank to Three Millions: And whereas another Act was passed in the Third Year of the Reign of His said Majesty King George the Fourth, intituled An Act to reduce the Rate of Interest payable on the Sum of 3 G. 4. c. 26. One million two hundred and fifty thousand Pounds advanced by the Governor and Company of the Bank of Ireland for the Public Service, under an Act made in the Forty-eighth Year of His late Majesty: And whereas the respective Sums of Five hundred thousand Pounds and One million two hundred and fifty thousand Pounds advanced by the Governor and Company of the Bank of Ireland for the Public Service were by the said Acts directed to be repaid on the First Day of January One thousand eight hundred and thirty-eight: And whereas the 'Governor and Company of the Bank of Ireland have agreed that the Time for such Repayment should be postponed:' Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That the said respective Time for ReSums of Five hundred thousand Pounds Irish Currency and payment of cerOne million two hundred and fifty thousand Pounds Irish vanced by Bank Currency shall be repaid to the Governor and Company of the of Ireland Bank of Ireland on the First Day of January One thousand postponed. eight hundred and thirty-nine, instead of the First Day of January One thousand eight hundred and thirty-eight, as directed by the said Acts; and that all Powers, Provisions, Matters, and Things in the said Acts contained relating to the said Sums and to the said Day shall extend to the Day hereby appointed for the Repayment of the said Sums in the same Manner as if the First Day of January One thousand eight hundred and thirty-nine had been originally named in the said recited Acts. CAP. LX. An Act for correcting mistaken References to His WHEREAS several Acts were agreed upon by the Lords Spiritual and Temporal, and the Commons, in this present Parliament assembled, during the Reign of His late Majesty King William the Fourth, of blessed Memory, which had not received the Royal Assent at the Time of the Demise of His late Majesty: And whereas several other Acts and 'Bills which were first moved during the Reign of His late Majesty are yet under the Consideration of Parliament: And 'whereas in some of the said Acts and Bills are Recitals, References, and Enactments which in Words refer to His Majesty and to Acts of His Majesty's Reign, which Recitals, References, and Enactments were proper at the Time when • the tain Sums ad |