and Customs shall be payable throughout the United Kingdom, as relates to the Duties, Allowances, and Drawbacks on Paper, Button-board, Mill-board, Scale-board, and Paste-board, or the collecting or securing the same; so much of an Act passed in the Sixth and Seventh Years of the Reign of His late Majesty King 6&7W.4.c.52. William the Fourth, intituled An Act to repeal the Duties and Drawbacks of Excise on Paper printed, painted, or stained in the United Kingdom; and to reduce the Duties, Allowances, and Drawbacks on Paper, Button-board, Mill-board, Paste-board, and Scaleboard made in the United Kingdom of the First Class, and to discontinue the Excise Survey on the Manufacturers of certain Articles made from Paper, and on Dealers in and Retailers of Vinegar, as relates to the Duties on Paper, Button-board, Mill-board, Pasteboard, and Scale-board, and the collecting and securing the same; save and except so far as any of the said recited Acts repeal any former Acts or Parts of Acts, and also save as to any Duties or Arrears of Duties, or any Drawbacks or Allowances, due or owing or payable, or any Penalties, Fines, or Forfeitures incurred, under the said recited Acts or Parts of Acts, or any of them, before the Commencement of this Act, all which said Duties, Drawbacks, and Allowances, Penalties, Fines, and Forfeitures, may be demanded, recovered, and paid, sued for, enforced, and recovered, and condemned, as if this Act had not been passed. Commencement of Act. Act may be amended, &c. Repeal of the Acts for 24 G. 3. c. 24. Sess. 2. LXVIII. And be it enacted, That this Act shall commence and take effect on the Eleventh Day of October One thousand eight hundred and thirty-nine. LXIX. And be it enacted, That this Act may be amended or repealed by any Act to be passed in this present Session of Parliament. WH CA P. XXIV. An Act to repeal the Duties and Drawbacks of Excise on His His said late Majesty King George the Third, intituled An Act to 25 G. 3. c. 66. An Act for granting to His Majesty several additional Duties of 45 G. 3. c. 30. of His late Majesty King George the Fourth, intituled An Act to 7 G. 4. c. 49. Fines. II. And be it enacted, That, in lieu of the said Duties and New Duties Drawbacks hereby repealed, there shall be raised, levied, collected, and Drawbacks. and paid the Duties and Drawbacks following; (that is to say,) For and upon every Thousand Bricks, of a Size 0 5 10 not exceeding One hundred and fifty Cubic £ S. d. Inches each Brick, which shall be made in Great Britain, or which shall be brought from Ireland into Great Britain, a Duty of For and upon every Thousand of Bricks, exceeding the foregoing Size, which shall be made in Great Britain, or which shall be brought from Ireland into Great Britain, a Duty of For all Bricks made in Great Britain on which the Duties imposed in respect thereof shall have been charged, and which shall be duly removed to Ireland or exported to Foreign Parts as Merchandize, a Drawback of 0 10 0 The Duties III. And Duties and Drawbacks to be under the Management of the Commissioners of Excise. Brickmakers to make Entry of their Brick Fields, &c. III. And be it enacted, That the said Duties and Drawbacks shall be under the Management of the Commissioners of Excise, and shall be charged, raised, levied, sued for, collected, and applied, and paid and accounted for, in the same Manner as other Duties and Drawbacks under the Management of the said Commissioners, and under the Provisions of this Act, and the general or special Provisions, Clauses, Enactments, Regulations, Pains, Penalties, and Forfeitures contained in any Act or Acts relating to the Collection and Management of the Revenue of Excise. IV. And be it enacted, That all and every Person who shall make or manufacture any Bricks within Great Britain shall, before with the Excise he shall begin to make or prepare any such Bricks, make a true and particular Entry in Writing, signed by such Maker of Bricks, or by each such Maker in case of Partnership, and setting forth his or their Place or Places of Abode, of every Field, Shed, Workhouse, Room, or other Place where such Bricks are intended to be made or prepared for making, by delivering such Entry to the Officer of Excise in whose Survey his Field, Shed, Workhouse, Room, or other Place shall be situated; and in default thereof such Person shall forfeit for every unentered Field, Shed, Workhouse, Room, or other Place One hundred Pounds, together with all Bricks made or preparing for making found therein. Power for Of. to enter Brick Fields and take an Account of Bricks. V. And be it enacted, That it shall be lawful for any Officer of ficers of Excise Excise at all Times, upon his Request, to enter into any Field, Shed, Workhouse, Room, or other Place made use of by any Maker of Bricks for the making or preparing of any Bricks, and to examine and inspect every such Field, Shed, Workhouse, Room, or Place, and every Kiln, Stove, or Clamp thereon or therein, and to examine, and, by counting, measuring, or otherwise, to take an Account of all Bricks, and the Dimensions thereof, made or manufactured or making or preparing by any such Maker; and every Maker of Bricks into whose Field, Shed, Workhouse, Room, or other Place any Officer of Excise shall, on his Request, be hindered or prevented from entering, shall forfeit One hundred Pounds. When Bricks are to be charged with Duty. In charging the Duty on Bricks Ten per Cent. to be allowed for Waste. VI. And be it enacted, That all Bricks shall be from Time to Time taken an Account of and charged with Duty by the Officer of Excise whilst such Bricks shall be in the Operation of drying or hardening in the Field, Shed, Workhouse, Room, or Place where the same shall be made or prepared, or placed to dry and harden after being turned out of the Mould or otherwise made into Shape, and before being removed to the Kilns or Clamps for burning; and every Maker of Bricks who shall, by himself or his Workmen, molest or hinder any Officer of Excise in examining or taking an Account of the Number, Kind, or Dimensions of such Bricks in that or in any other Stage of the Operation of preparing, making, or finishing such Bricks shall forfeit Fifty Pounds. VII. And be it enacted, That every Officer of Excise shall and he is hereby required, in charging the Duties upon Bricks, to allow to the respective Makers thereof Ten Bricks in every One hundred of such Bricks which such Officer shall charge upon the respective Makers thereof when charged in the Field, Shed, Workhouse, Room, or other Place where placed to dry or harden before burnt, which Allowance shall be in full for all Waste, Losses, or Damages whatever. VIII. And readily take an Account of them; and Penalty for placing them VIII. And be it enacted, That all Bricks whilst in the Opera- Bricks to be tion of drying or hardening in the Field, Shed, Workhouse, Room, placed so that the Officer may or Place where made or prepared, or placed to dry and harden, shall be placed, disposed, and arranged in such Manner and Form as that the Officer of Excise may readily and securely take an Account thereof; and every Maker of Bricks who shall place, dispose, or arrange, or cause to be placed, disposed, or arranged, any such Bricks in any irregular or unusual Manner, so as to render irregularly. it difficult or insecure for the Officer of Excise to take an Account thereof, or who shall practise or endeavour to practise any Art, Device, or Contrivance by which any Officer of Excise may be deceived or prevented from obtaining a true Account of any Bricks, shall forfeit Fifty Pounds. Size of irre Bricks, and of Duty. IX. And whereas Bricks may be made of such a Shape that it Mould to be 'may be difficult to ascertain with Accuracy the true cubical provided for de⚫ Contents thereof, whereby Doubts or Disputes may arise whether termining the 'such Bricks are subject to the higher or to the lower Rate of Duty gular-shaped 'imposed by this Act;' be it therefore enacted, That every Maker of Bricks shall provide, to the Satisfaction of the Supervisor of whether liable Excise, a Mould adapted and proper, and similar to the Moulds in to the higher ordinary Use by such Maker, for forming and turning out a Brick or lower Rate Ten Inches long, Three Inches thick, and Five Inches wide; which Mould, when approved of by the Supervisor of Excise, shall be stamped or branded by him with the Word "Excise," and shall be delivered into the Custody of such Maker, to be by him kept for the Use of the Officer surveying such Maker of Bricks; and if any Dispute shall arise as to whether any Bricks, the cubical Contents of which may be difficult to ascertain, are of a greater Size than One hundred and fifty Cubic Inches, and so subject to the higher Rate of Duty, the Officer of Excise shall take indifferently from the Quantity of Bricks the Size whereof shall be disputed Three Bricks, and shall press the Clay composing each of such Three Bricks into the said Mould and turn the same out as a Brick; and if upon such Three Trials any Two of such Bricks, or the Clay composing the same respectively, shall not be more than sufficient to fill such Mould, and form a Brick of the Dimensions of Ten Inches long, Three Inches thick, and Five Inches wide, the whole of such Bricks shall be deemed and taken to be Bricks not exceeding One hundred and fifty Cubic Inches, and subject to the lower Rate of Duty; but if any Two of such Bricks, or the Clay composing the same respectively, shall be more than sufficient to fill such Mould, so that a larger Brick than of the Dimensions aforesaid would be produced if the Whole of such Brick or the Clay composing the same were pressed into a Mould of sufficient Capacity to receive the Whole of such Brick or Clay, then the whole Quantity of the Bricks in dispute shall be deemed and taken to be Bricks exceeding One hundred and fifty Cubic Inches, and subject to the higher Rate of Duty, and shall be charged with Duty accordingly. X. And be it enacted, That every such Mould so approved of by the Supervisor of Excise, and stamped or branded with the Word "Excise," shall be kept safely and securely by the Maker of Bricks into whose Custody the same shall be delivered, and shall at all Times be produced to any Officer of Excise demanding 2 & 3 VICT. any the The Pattern Mould to be kept securely, the Officer on Demand, &c. and delivered to Bricks not to be removed to the until charged the same; and every Maker of Bricks who shall injure or damage any such Mould, or alter the Dimensions thereof, or who shall refuse or neglect at any Time to produce the same to any Officer of Excise on Demand, or to suffer or allow any such Officer to use the same, or who shall obstruct, oppose, or hinder any Officer of Excise from or in using the same, or who shall not, by himself or his Workmen, if required, aid and assist any Officer in using the same, shall forfeit Twenty Pounds. XI. And be it enacted, That every Maker of Bricks who shall remove, take, or carry, or cause to be removed, taken, or carried, Kiln or Clamp to the Kiln, Clamp, or other Place for burning, any Bricks from for burning the Field, Shed, Workhouse, Room, or Place where such Bricks shall be placed to dry and harden before the same shall have been taken account of and charged with Duty by the proper Officer of Excise, shall forfeit Fifty Pounds; and all Bricks so removed, taken, and carried to the Kiln, Clamp, or other Place for burning shall also be forfeited. with Duty. Penalty and Forfeiture not Officer shall not attend upon Notice, &c. XII. Provided always, and be it enacted, That no Maker of Bricks shall be subject to the said Penalty or Forfeiture for reincurred if the moving Bricks to the Kiln, Clamp, or other Place for burning if the proper Officer of Excise shall have failed to attend and take an Account of such Bricks, on due Notice given to him for that Purpose Three Days before such Removal, and if such Maker shall on the next Visit or Survey of the Officer of Excise deliver to such Officer an Account of the Number and Sizes of the Bricks so removed. Uncharged Bricks to be kept separate from charged. Penalty on concealing Bricks to evade the Duty. Officer at the Six Weeks to paid in the next Six Weeks. XIII. And be it enacted, That every Maker of Bricks shall at all Times keep all such Bricks as shall not have been taken account of, and charged with Duty by the proper Officer of Excise, separate and apart from all other Bricks which shall have been taken account of and charged with Duty, on pain of forfeiting Twenty Pounds. XIV. And be it enacted, That every Maker of Bricks who shall fraudulently convey away, hide, or conceal, or cause to be conveyed away, hidden, or concealed, any Bricks, with Intent to evade the Duty thereon, or any Part thereof, shall, over and above all other Penalties, forfeit One hundred Pounds, together with all the Bricks so conveyed away, hidden, or concealed. XV. And be it enacted, That every Officer of Excise under whose Survey any Maker of Bricks shall be, or any other Officer who shall be appointed so to do, shall from Time to Time, at the Expiration of Six Weeks, or at such other Times as the every Commissioners of Excise shall direct, make out and deliver to the Collector of Excise, or to such Person as the Commissioners of Excise shall appoint to receive the same, an Account or Return in Writing of the Number of Bricks made by such Maker, and for which he shall have become chargeable with Duty in such preceding Six Weeks or Period, and of the Duty payable thereon, according to the Number and the respective Sizes of such Bricks, and shall also leave a Copy of such Account or Return with such Maker; and the Account or Return of such Officer shall be a Charge on every such Maker of Bricks, who shall pay and clear off the Duty appearing by such Return to have become due within Six Weeks after such Account or Return shall have been |