Compounders for the time being, or the major part of them refpectively, to pay. 55. per or fuch perfon or perfons as they, or the major part of them, head, per an- fhall refpectively appoint for that purpofe, and in default of num, fuch appointment, then the collector and fupervisor for the diftrict and divifion, within. which fuch perfon doth or fhall inhabit, fhall and may compound and agree with such perfon or perfons for the faid duties of fuch malt, which fhall grow due or payable from him, her, or them, by this act, from the commencement thereof, until the end of the term hereby granted, at the rate of five fhillings per annum for every head, which at any time or times, during the continuance of fuch compofition, fhall be of the family of such person or persons refpectively, and to receive fuch compofition-money, or to take fecurity for the payment thereof quarterly; and that the houses, and not liable out-houses, malthouses, or other places of fuch particular perto the duty, sons making such compofition and agreement, and paying fuch nor to the furcompofition in money, or giving fuch fecurity, and duly comvey of the gaplying with their payments thereupon, fhall not be liable to the gers. faid duty of fix pence per bushel upon malt, or to the furvey or fearch of any gager or officer of the excife, for or by reafon of his or their making fuch malt, as aforefaid. Penalty on felling malt after compofition. Compounders to continue their compo fition, &c. before 1713. 24 June XII. Provided, That if any fuch perfon, after fuch compofition made, fhall fell, exchange, barter, or deliver out any malt to any other perfon or perfons, or fhall permit any other perfon or perfons, to make any malt in his, her, or their houses or outhouses, or fhall fell any beer, ale, or other liquors made of malt, or fhall have more perfons of their families than they fhall fo compound for, without giving notice of them to the next office of excife, at or before the next quarter-day, and paying or fecuring the like compofitions for them, then every fuch perfon fhall forfeit the fum of five pounds, to be recovered and diftributed, as aforefaid; and after any fuch offence committed, fhall lofe the benefit of his, her, or their compofition, and shall be liable to the faid duty of fix pence a bufhel upon malt, and to the furvey and fearch of the faid officers, as if no fuch compofition had been made; and for every bufhel of malt fo fraudulently fold, exchanged, bartered, delivered out, or fraudulently made, every fuch perfon fhall forfeit the fum of twenty fhillings; any thing in this act to the contrary notwithstanding. XIII. And be it further enacted by the authority aforefaid, That all and every fuch perfon and perfons, who by virtue, or in purfuance of any former act for laying duties upon malt, mum, cyder and perry, have made or fhall make any compofition ftill in being, for the duties of their malt, fhall on or before the four and twentieth day of June one thousand seven hundred and thirteen, continue fuch their compofition for the duties hereby granted, and pay the compofition money, or give bond for the fame, according to the purport, true intent, and meaning of this prefent act, or in default thereof fhall be, and the duty, &c. are hereby charged and made liable to pay unto her Majefty, or liable to her heirs and fucceffors, the fum of fix pence for XIV. And be it further enacted by the authority aforefaid, Malt damaged That from and after the faid three and twentieth day of June by the cafting one thoufand feven hundred and thirteen, and after the duty veffel, &c. by this act imposed on malt is paid by the malfter, if any quantity of malt fhall unfortunately happen to be damaged by the cafting away or finking of the barge or veffel in which the said malt thall be tranfported from one part of this kingdom to another within the fame, That the juftices of the peace of the county, riding, or divifion, where fuch accident fhall happen, hall at the next general quarter-feffions to be held for fuch Juftices to decounty, riding, or divifion, upon proof of fuch damage, and termine the of payment of the duty, as aforefaid, determine and fettle the damage, &c. quantity of the damage done to fuch malt by the cafting away or finking of the barge or veffel in which the fame fhall be tranfported, as aforefaid, and an allowance to be made in refpect thereof, and to give a certificate under their hands and feals of the fum allowed, which allowance fhall bear the fame proportion to the whole duty, as the faid damage fhall appear to bear to the value of the faid malt before it was fo damaged; upon producing of which certificate to the officer appointed to collect and officer to the faid duty, he shall be obliged to repay or allow to the said repay the duproprietor or proprietors, out of the duty paid for the faid malt, ty, &c. fo much money as the fum certified by the faid juftices shall amount unto, or in default thereof, that the proprietor or proprietors of the said malt shall and may deduct the allowance fo B 4 certified Notice to be certified out of the next or any other fubfequent monies becoming due from fuch proprietor or proprietors by virtue of this prefent act. XV. Provided always, and it is hereby enacted by the auleft with the thority aforefaid, That where any fuch lofs or damage fhall collector three happen, as aforefaid, the perfon or perfons who fhall fuftain days before the fame, fhall, three days at least before the next quarter-sefquarter-fef- fions, give or leave notice in writing thereof with the collectors of excife of the diftrict or collection where fuch loss or damage fhall happen, and of his and their intention of applying at the next general quarter-feffions of the peace for an allowance in refpect of fuch damage or lofs. fions. No malfter to mix corn of one wetting another wet ting, on forfeiture of 58. per bufhel, with corn of XVI. And whereas many malfters and makers of malt, in order to the defrauding her Majefty of the duty, and preventing the officers from taking and keeping a true account of the corn or grain by them fleeping and fleeped, and making into malt, do in the absence of the officers remove part of their corn or grain out of the ciftern or wetting fat, and mix the fame with corn or grain of a former wetting, and Supply the place of the corn or grain fo removed with fresh corn or grain, and do alfo mix their feveral couches and floors, in fuch manner that the officers for the faid duties cannot diftinguifb one wetting from another; for remedy whereof, be it further enacted by the authority aforefaid, That during the continuance of the du ties hereby granted, no malfter or maker of malt, other than compounders for the faid duties, fhall, during the continuance of the faid duties, mix, or caufe to be mixed, his, her, or their corn or grain making into malt, of one wetting or fteeping, or any part thereof, with his, her, or their corn or grain making into malt, of a former wetting or steeping, or any part thereof, - before the fame is put on the kiln for drying, on pain of forfeiture of the fum of five fhillings for every bushel of corn fo mixed, contrary to the true intent and meaning hereof. Gagers to XVII. And be it further enacted by the authority aforesaid, measure by the That the gagers and other officers of excife, for the time being, gage, and not thebule, or that fhall be deputed to put this prefent act into execution, by fhall, during the continuance of the duties hereby charged, measure fuch corn and grain making into malt by the gage only, and not by the bufhel; any thing herein before contained, or in any former act or acts, relating to the duties hereby granted, to the contrary in any wife notwithstanding. Penalty on maliters pref. fing malt to gether in the ciftern, &c. 2s. 6d. per bulliel. XVIII. And whereas in making of malt, practifed before the granting the faid duties, the barley, or other corn or grain, during its fleeping in the ciftern or uting-fat, did ufually rife and fwell fo confiderably, that it was thought reafonable, upon granting the faid duties, in all charges to be made by the officers from the ciftern or couch, to allow to the malfters, upon payment of the duty, four bufhels in every twenty bushels, and fo proportionably upon every greater or lesser quantity, in confideration of fuch rife or fwelling of the corn, which allowances have been and are made accordingly: and whereas many malfiers or makers of malt for fale, by preffing, treading, ramming, or other methods, do now not only make their corn se Ja clafe in the ciftern or uting-fat, and alfo in the couch, that the rife or fwelling, as aforefaid, is prevented, but also renders it very difficult for officers to know the true quantity of the corn steeped or in the couch, and thereby have the allowance, as aforefaid, though the reafon of making the fame is taken away; be it therefore further enacted, That if any malster or maker of malt for fale, during the continuance of the duties on malt by this act granted, fhall tread, ram, or otherwife force together in the cistern, utingfat, or couch, any corn fteeping or iteeped, in order to the making into malt, every fuch malfter or maker of malt for fale, shall for every fuch offence, forfeit and lofe the fum of two fhillings and fix pence for every bushel of corn steeping or fteeped, that shall be so preffed, trodden, rammed, or forced; any thing herein or in any former act or acts contained to the contrary in any wife notwithstanding. within five XIX. Provided always, and be it enacted by the authority All profecu-r aforefaid, That no perfon or perfons fhall be fued or charged tions to be with the duties hereby granted, unless, fome action, informa- years. tion, or fuit be commenced for the fame, within five years after the fame shall become due. XX. And in regard the quantity of barley, or other corn or grain, taken by the gage in any cistern, uting-fat, or other veffel, or utenfil, wherein fuch barley, or other corn or grain fhall be found wetting or feeping, or which shall be found to have been wetted or steeped for the making of malt, is by this act to be charged and returned by the geger, as fo many bushels of malt: It is hereby further enacted by Allowance for the authority aforefaid, That out of every twenty bushels fo malt charged charged by the gager, there fhall be an allowance made to the in the uting maker of fuch malt fo charged in the uting-fat, ciftern, or other fat, &c. veffel, wherein the fame fhall be found wetting or steeping, as aforefaid, or upon the floor within thirty hours after the fame fhall be thrown out of the uting-fat, utenfil, cistern, or other veffel, of four bufhels, and out of every greater or leffer quantity, a proportionable allowance fhall be made in confideration of the difference between the quantity of fuch corn when it is wet and swoln, and the quantity thereof, when it is converted into dry malt; any thing herein contained to the contrary notwithstanding. XXI. And be it further enacted by the authority aforefaid, Malt after duThat it fhall and may be lawful to and for any perfon or per- ties paid may fons, who fhall have actually paid her Majesty's duties by this be exported, act payable for any quantity of malt whatsoever, and to and for &c. any other perfon or perfons, who fhall buy, or be lawfully entitled to any fuch quantity of malt from the faid perfon or perfons who actually paid her Majefty's duties for the fame, to export fuch malt for any foreign parts, giving fufficient security before the shipping thereof for exportation, that the particular quantity of malt, which fhall be intended to be exported, as aforefaid, or any part thereof, fhall not be relanded, or brought again into any part or parts of Great Britain, which fecurity the customer or collector of the respective port for fuch exportation, relanded. is hereby directed and authorised to take in her Majefty's name, and to her Majesty's use. Penalty on XXII. Provided always, That if after the fhipping of any malt fhipt for fuch malt to be exported, as aforefaid, and the giving or tenexportation, and afterwards dring fuch fecurity, as aforefaid, in order to obtain the allowance or drawback herein after mentioned, the malt fo fhipped to be exported, fhall be relanded in any part of the faid kingdom of Great Britain, That then, and in every fuch cafe, over and above the penalty of the bond, which thall be levied and recovered to her Majefty's ufe, all the malt which fhall be landed, and the value thereof, fhall be forfeited, that is to fay, one moiety thereof to the Queen, and the other moiety thereof to the perfon or perfons that will feize, inform or fue for the fame, to be recovered as any other penalties by this act are recoverable. tificate that the duty is paid, &c. Exporter to XXIII. And be it further enacted by the authority aforefaid, produce a cer- That if any perfon or perfons who shall export any malt into foreign parts, fhall produce a certificate or certificates from the collector or officer who received the duty of fuch malt, that the duty thereof hath been paid or fecured to be paid, which certificate the collector or officer is hereby required to give gratis, proof being made upon oath that the duty of fuch malt hath been paid or fecured to be paid (which oath the said collector. or officer is hereby required to adminifter) and alfo making oath before the officer or collector of the port, that the malt so exported is the fame mentioned in fuch certificate, then the collector or chief officers of the port where fuch malt shall be exported, fhall give to the exporter thereof a certificate or debenture, expreffing the true quantity of the malt fo exported or and on expor- fhipped for exportation; which certificate or debenture being tation duty to produced to the collector, or other officer appointed to receive be repaid. the faid duty, in the county, fhire, ftuartry, or place where fuch malt was exported, he is hereby required to pay the said duty of fix pence per bushel to the perfons or their agents fo exporting the fame; and in cafe the collector or other officers fhall not have any money in their hands to pay the fame, then the refpective -commiffioners appointed for executing this act, are hereby required to pay the fame out of the duties arifing by the said act; any thing in this act contained to the contrary notwithstanding. XXIV. And be it enacted, That all debentures for malt exported upon any former act or acts for laying duties upon malt, mum, cyder, and perry, which shall remain unfatisfied, on the four and twentieth day of June one thousand seven hundred and thirteen, fhall (in cafe the refpective commiffioners or officers of -excife fhall not have fufficient in their hands of the duties granted by the said former acts to fatisfy the fame) be paid and fatisfied out of the duties arifing by this prefent act. Debentures for mait unfatis fied, on 24 June 1713. how to be paid. Rent payable XXV. And be it further enacted by the authority aforesaid, in malt, tenant That where any rent is referved and payable in malt, or if payto deduct 4s. able in money, and the fum or quantity of fuch rent is to be afcertained by the price of malt, and is to increafe juft as much as per quarter, &c. the |