Duties under of Excise. the Time of granting such Licence, and in respect whereof such Licence shall be granted. VIII. And be it further enacted, That such of the Duties by Commissioners this Act continued and imposed, as shall arise in that Part of Great Britain called England, shall be under the Management of the Commissioners of Excise in England for the time being; and such thereof as shall arise in that Part of Great Britain called Scotland, shall be under the Management of the Commissioners of Excise in Scotland for the time being. Levied as under former Acts. Regulations for securing the Revenue of Excise extended to this Act. Laws of Excise for levying Duties on Salt in Scotland repealed. IX. And be it further enacted, That the several Duties hereby continued and imposed shall be respectively paid, raised, levied, collected, recovered and applied, in such and the like manner, and in or by any or either of the general or special Means, Ways or Methods by which the former Duties of Excise respectively hereby repealed, or on Salt, Rock Salt, and salted Flesh respectively, have theretofore or ought by Law to have been paid, raised, levied, collected, recovered and applied, except so far as the same are hereby expressly altered; and the said Persons, Goods, Wares, Merchandize or Commodities, so by this Act respectively made liable to the Payment of, or chargeable with the said Duties hereby respectively continued and imposed, shall be and the same are hereby made subject and liable to all and every the Conditions, Regulations, Rules, Restrictions, and Forfeitures, except as aforesaid, to which such Persons, Goods, Wares, Merchandize or Commodities, were generally or specially subject and liable, by any Act or Acts of Parliament in force at or immediately before the passing of this Act, respecting the Duties of Excise on Salt, Rock Salt and salted Flesh respectively, or other Duties under the Management of the Commissioners of Excise, were or might be subject and liable; and all and every Pain, Penalty, Fine or Forfeiture of any Nature or Kind whatever, except as aforesaid, for any Offence whatever committed against or in Breach of any Act or Acts of Parliament in force at or immediately before the passing of this Act, and for securing the Revenue of Excise on Salt, and other Duties under the Management of the said Commissioners of Excise, or for the Regulation or Improvement thereof, and the several Clauses, Powers and Directions therein contained, shall and are hereby directed and declared, except as aforesaid, to extend to, and shall be respectively applied, practised and put in Execution for and in respect of the said several Duties of Excise respectively hereby continued and imposed, in as full and ample manner to all Intents and Purposes whatsoever, as if all and every the said Acts, Clauses, Provisions, Powers, Directions, Fines, Pains, Penalties or Forfeitures, were particularly repeated and re-enacted in the Body of this Act. X. And be it further enacted, That from and after the said Fifth Day of January One thousand eight hundred and twenty three, all the Laws and Regulations of Excise for levying, collecting and securing the Payment of the Duties of Excise payable in Scotland on Salt and Rock Salt respectively, hereby repealed, and repugnant to the Provisions of this Act, shall be, and the same are, from and after the Day and Year aforesaid, hereby repealed, save and except as to the Recovery of any Arrear of such Duties, or of any Penalty or Forfeiture thereby imposed and before that Time incurred: Provided always, that all Laws of Excise relating to Foreign Salt Salt, and Salt in force. Salt imported into Scotland, and to Salt or Rock Salt imported Laws respectfrom Ireland into Scotland, or Salt or Rock Salt brought from ing Foreign England into Scotland Duty free, or had or received by any Fishbrought from curer, Glassmaker, Makers of Oxygenated Muriatic Acid or Ireland and Oxymuriate of Lime in Scotland, and all Regulations, Provisions England into and Restrictions touching or relating thereto, in force at or im- Scotland Duty mediately before the passing of this Act, and all Bonds given to free, to remain secure the due Application and Employment of such Salt and Rock Salt, or to account for the same respectively, shall remain and continue in full force, to all Intents and Purposes, as if this Act had never been passed; any thing herein contained to the contrary thereof notwithstanding: And provided, that nothing herein con- Proviso for tained shall extend, or be deemed or taken or construed to extend, Laws relating to repeal or alter any Laws relating to Barilla imported into Great to Barilla, MiBritain, or to Mineral Alkali called Soda made in Great Britain, neral Alkali, or made in Ireland and imported from thence into Great Britain, or to any Salt or Rock Salt, or to any Makers or Refiners of Salt or Rock Salt, except so far as shall be expressly enacted by this Act; or to prevent, until the Fifth Day of January One thousand eight hundred and twenty five, Salt and Rock Salt respectively from being delivered, removed and exported to Ireland and elsewhere, and for the several and respective Purposes allowed by Law, Duty free, or without Payment of the respective Duty hereby continued and imposed, under the several and respective Regulations, Provisions and Restrictions in force at or immediately before the passing of this Act. &c. to on 2s. per Bushel of Duty paid or secured. XI. And be it further enacted, That it shall and may be lawful Warehouses for any Dealer or Dealers in Salt, on or after the Tenth Day of may be proOctober One thousand eight hundred and twenty two, and before vided for depothe Fifth Day of January One thousand eight hundred and twenty siting of Salt. three, to provide at any Town or in any Place in England or Scotland appointed or approved of by the Commissioners of Excise in England or Scotland respectively, such Warehouse or Warehouses as shall for that Purpose be approved of by such Commissioners, or by the Person or Persons appointed by them to examine or inspect the same, for the Deposit and Warehousing of Salt for Home Consumption; and that it shall and may be lawful for any Salt may be Maker or Makers or Refiners of Salt in Great Britain to deliver removed therefrom the Warehouse at his or her Salt Work, any such Quantity of Salt as the Commissioners of Excise shall grant and allow for that Purpose, to be removed to and lodged in any such Storehouse as aforesaid, upon the Sum of Two Shillings only of the Duty chargeable and payable by Law being first paid or secured to be paid for every Bushel thereof; and on Bond being given by the Owner or Bond for due Proprietor of such Salt or such Warehouse, with sufficient Sureties Removal and to be approved of by such Commissioners, or the Person appointed Deposit in by them in that Behalf, for the due Removal of all such Salt, and for the Delivery and Deposit thereof in such Warehouse as aforesaid, and Payment of the Duty as hereinafter mentioned; and that every such Warehouse, being for that Purpose first duly entered by the Proprietor thereof for such Purpose as aforesaid at the next Office of Excise, and the Salt being so therein afterwards lodged and deposited as aforesaid, shall be kept and secured under the Lock or Locks of the Revenue of Excise, to be provided, with all Hh 4 other Warehouse. Officer to attend the Receipt and Delivery of such Salt, on receiving Notice. And grant Certificate for Re moval, and weigh and deliver Salt to Proprietor on Se curity for Pay ment of Duties. Obstructing Officers, Penalty 2001. Recovery and Penalties. Commence ment of Act. Act may be altered, &c. this Sension. other necessary Fastenings, by the respective Supervisor of Excise at the Expence of such Proprietor, and also under the Lock or Locks of the Proprietor of such Warehouse; and that every Officer of Excise having Possession of the Key or Keys of the Revenue Lock or Locks on any such Warehouse, shall, on reasonable Notice to him given for that Purpose by the Proprietor of such Ware. house, making Entry thereof as aforesaid, attend and weigh into such Warehouse all such Salt; and on Notice, in like manner, shall from time to time, before the said Fifth Day of January One thousand eight hundred and twenty three, weigh out and deliver from such Warehouse all such Salt as shall be required and specified in any such Notice, for that Purpose given by such Proprietor to such Officer as aforesaid, upon Payment, or due Security for Payment, by such Proprietor to the proper Collector of Excise, of the Residue of the Duty chargeable and payable by Law for every Bushel of Salt so delivered and weighed out of such Warehouse, and shall grant a Certificate for the Removal thereof, as Salt Duty paid; and that on the said Fifth Day of January One thousand eight hundred and twenty three, the proper Supervisor or Officers of Excise shall weigh the Salt remaining in every such Warehouse, and deliver the same to the Proprietor thereof, together with Locks, Keys and other Fastenings of such Warehouse, upon such Proprietor paying or giving due Security for paying to the proper Collector the full Duties of Excise chargeable and payable by Law, before the said Fifth Day of January Ŏne thousand eight hundred and twenty three, for every Bushel of Salt, and so in proportion for any less Quantity than a Bushel, that shall be deficient, after deducting from the Quantity lodged and deposited in such Warehouse the Quantity delivered out on Payment of Duty as aforesaid, and the Quantity so then remaining in Stock, and so weighed and taken Account of as aforesaid. XII. And be it further enacted, That if any Person or Persons whatsoever shall molest, disturb, hinder, oppose or impede any Officer or Officers of Excise in the due Execution of the Powers and Authorities by this Act granted, or either of them, every Person so offending shall forfeit and lose the Sum of Two hundred Pounds. XIII. And be it further enacted, That all Fines, Penalties and Forfeitures imposed by this Act, shall be sued for, levied, recovered or mitigated, as by any Law or Laws of Excise, 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 respectively; and that One Moiety of every such Fine, Penalty or Forfeiture shall be to His Majesty, His Heirs and Successors, and the other Moiety to him, her or them who shall inform, discover or sue for the same. XIV. And be it further enacted, That this Act shall commence and take effect, as to all the Matters and Things therein contained, in respect whereof no special Commencement is hereby directed or provided, from and after the Fifth Day of January One thousand eight hundred and twenty three. XV. And be it further enacted, That this Act may be altered, varied or repealed, by any Act or Acts to be passed in this Session of Parliament. CAP. CA P. LXXXIII. An Act to repeal the additional Duties and Drawbacks on WHEREAS by an Act passed in the Fifty second Year of 52G.3. c.94. the Reign of His late Majesty King George the Third, for granting to His Majesty additional Duties of Excise in Great Britain, on Glass, Hides and Tobacco and Snuff, additional Duties of Excise were granted and imposed on Hides and Skins, and Parts and Pieces of Hides and Skins, and on Vellum and Parchment, and on Leather manufactured into Goods and Wares: ⚫ And Whereas it is expedient to repeal the said several Duties so ⚫ granted and imposed;' Be it therefore enacted by the King'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 from and after the Fifth Day of July One thousand eight hundred and twenty two, the several additional Duties of Excise on Hides and Skins, and Parts and Pieces of Hides and Skins, and on Vellum and Parchment, and on Leather manufactured into Goods and Wares, granted and imposed by the said Act passed in the Fifty second Year aforesaid, shall be and the same are hereby respectively repealed, and shall then cease and determine, and be no longer paid or payable, save and except any Arrear thereof. II. And Whereas by reason of the Repeal of the aforesaid ⚫ several additional Duties, it is expedient that the several Draw Additional pealed. 'backs granted and allowed by an Act passed in the Fifty sixth Year 56 G.3.c.110. of the Reign of His said late Majesty, intituled An Act for the repealed. further Regulation of the Trades of Tanners and Curriers, upon the Exportation of Hides and Skins tanned, tawed or dressed in • Great Britain, and of Leather made or manufactured into Goods or Wares in Great Britain, from Great Britain to Foreign Parts, ' as Merchandize, and that the said Act should be repealed, and other Drawbacks granted in lieu of the Drawbacks so repealed;' Be it therefore further enacted, That from and after the said Fifth Day of July One thousand eight hundred and twenty two, the said several drawbacks granted and allowed by the said last mentioned Act of the Fifty sixth Year aforesaid, and also the said Act, shall be and the same respectively are hereby repealed, and such Drawbacks respectively shall then cease and determine, and be no longer paid or payable; save and except any Arrear thereof, and save and except any Penalty or Forfeiture imposed by the Act last above mentioned, and which shall, on or before the said Fifth Day of July One thousand eight hundred and twenty two, be incurred. III. And be it further enacted, That in lieu and instead of the several Drawbacks hereby repealed, there shall, from and after the said Fifth Day of July One thousand eight hundred and twenty two, be allowed and granted the following Drawbacks; that is to say, Instead of Drawbacks repealed, the folowing to be paid. For every Pound Weight Avoirdupois of all Hides and Skins, and Drawbacks. Parts Parts and Pieces of Hides and Skins, tanned or tawed in Great Britain, and duly marked, for which the Duty imposed and payable thereon respectively shall have been paid, and which shall be duly exported from Great Britain to Foreign Parts as Merchandize, Two thirds of the respective Duty paid: For every Pound Weight Avoirdupois of all Hides and Skins, and Skins Parts and Pieces of Hides and tanned and curried in Great Britain, and duly marked, for which the Duty imposed and payable thereon respectively shall have been paid, and which shall be duly exported from Great Britain to Foreign Parts as Merchandize, Two Pence: For every Pound Weight Avoirdupois of all Leather tanned or tawed in Great Britain, for which the Duty imposed and payable thereon respectively shall have been paid, and which shall be manufactured and actually made into Boots, Shoes, Saddles or Gloves in, and duly exported from Great Britain to Foreign Parts as Merchandize, Three Pence: For every Pound Weight Avoirdupois of all Leather tanned or tawed in Great Britain, for which the Duty imposed and payable thereon respectively shall have been paid, and which shall be manufactured and actually made into Goods and Wares, other than Boots, Shoes, Saddles or Gloves in, and duly exported from Great Britain to Foreign Parts as Merchandize, Two Pence : For all Goat Skins tanned with Sumack, or otherwise, to resemble Spanish Leather, in Great Britain, duly marked, and all Sheep Skins tanned for Roans (being after the Nature of Spanish Leather), in Great Britain, duly marked, for which the Duty imposed and payable thereon respectively shall have been paid, and which shall be duly exported from Great Britain to Foreign Parts as Merchandize, the whole of the respective Duty paid: For every Pound Weight Avoirdupois of Boots or Shoes made in Great Britain, the Upper Leathers, Vamps and Boot Legs of which are made of Morocco, Spanish Leather, or Kid Skins, and for which the Duty imposed and payable thereon respectively shall have been paid, and which shall be duly exported from Great Britain to Foreign Parts as Merchandize, Four Pence: For every Pound Weight Avoirdupois of all Buck, Deer or Elk Skins, dressed in Oil in Great Britain, for which the Duty imposed and payable thereon shall have been paid, whether manufactured and actually made into Goods or Wares or not (but if not, then to be duly marked), and which shall be duly exported from Great Britain to Foreign Parts as Merchandize, One Shilling: For all other Hides and Skins, and Parts and Pieces of other Hides and Skins, dressed in Oil in Great Britain, and duly marked, for which the Duty imposed and payable thereon respectively shall have been paid, and which shall be exported from Great Britain to Foreign Parts as Merchandize, the whole of the respective Duty paid, according to the Weight or Number thereof respectively exported: For every Pound Weight Avoirdupois of all other Hides and Skins dressed in Oil in Great Britain, for which the Duty imposed and payable thereon respectively shall have been duly paid, and which shall be manufactured and actually made into Goods and Wares, (except Sheep and Lamb Skins dressed in Oil, and made |