Spirit, &c. Duties (Excise). on a Second his Intention to distil Spirits from Malt only, shall at any Time Maltster for hereafter be convicted of any of the several Offences specified in Distillery Purthe Seventy-third Section of the Act passed in the Session of Par- poses, or a Disliament holden in the Seventh and Eighth Years of the Reign of tiller from Malt, King George the Fourth, Chapter Fifty-two, or in the Ninety- Conviction. second Section of the Act passed in the Fourth Year of the Reign of the said King George the Fourth, Chapter Ninety-four, or in the Ninth Section of the Act passed in the Second Year of the Reign of His late Majesty King William the Fourth, Chapter Twenty-nine, and if such Maltster or Distiller shall afterwards be again convicted either of the same Offence or any other of the several Offences aforesaid, it shall be lawful for the Commissioners of Inland Revenue, and they are hereby empowered, to revoke and annul the Licence granted to such Maltster or Distiller, and to refuse to grant to him any further Licence as a Maltster or Distiller, and also to refuse to grant any such Licence to any other Person to exercise such Trade or Business at the same Premises where the Offence was committed in respect of which such Second Conviction as aforesaid was made. SCHEDULES to which this Act refers. SCHEDULE (A.) DUTIES. SPIRITS. Scotland and Ireland. For and upon every Gallon of Spirits of the Strength In Scotland, the additional Duty of And so in proportion for any greater or less Channel Islands. Duties. £ s. d. 1 10 020 For and upon every Gallon of Spirits of the Nature or For and upon the several Mixtures, Compounds, Preparations, and Commodities next herein-after enumerated or described, which on or after the Twentieth Day of April One thousand eight hundred and fifty-five shall be removed from Ireland to England or Scotland, the several Sums of Money and Duties of Excise herein-after respectively inserted and set forth, in lieu of the respective Duties of Excise now payable thereon, under any other Act or Acts in force; that is to say, Spirit, &c. Duties (Excise). SUGAR. For and upon all Sugar made in the United Kingdom on or after the 21st Day of April 1855, the several Sums of Money and Duties of Excise herein-after inserted, described, and set forth; that is to say, On Candy, Brown or White Refined On Yellow Muscovado and Brown On Molasses, for every Hundredweight And so in proportion for any greater or less Quantity than a Hun dredweight. In lieu of the Duties of Excise now payable on Sugar made in the United Kingdom. And for and upon every Hundredweight, and so in proportion for any greater or less Quantity than a Hundredweight, of all Sugar which, on or after the Twenty-first Day of April One thousand eight hundred and fifty-five, shall be used by any Brewer of Beer for Sale in the brewing or making of Beer - 0 3 9 Spirit, &c. Duties (Excise). And so in proportion, more or less, according to In lieu of the Duty of Excise chargeable on such SCHEDULE (B.) ALLOWANCES AND DRAWBACKS. Allowance or Drawback. For and upon every Gallon of Spirits of the Strength £ s. d. - 0 1 4 Provided always, that if the Quantity of Malt And for and upon such Spirits distilled in England or Spirit, &c. Duties (Excise). Intestacy (Scotland). Act, for every Gallon of such Spirits actually ex- £ S. d. ported or shipped as Stores as aforesaid, a Drawback of And for and in respect of all Sugar and Molasses actually received and used on and after the Twentyfirst Day of April One thousand eight hundred and fifty-five, in the brewing or making of Worts or Wash brewed or made from Sugar only, or from Molasses only, or from any Mixture of these Materials and Treacle, or Malt or Grain, and distilled into Spirits by any Distiller in England, Scotland, or Ireland, an Allowance after the Rate of Twelve Shillings and One Penny for every One hundred and twelve Pounds of Sugar so used, and after the Rate of Four Shillings and Threepence Halfpenny for every One hundred and twelve Pounds of Molasses so used; and so in proportion more or less according to the Rates of the Duty of Customs on Sugar and Molasses respectively and of the Duty of Excise on Malt from Time to Time payable in lieu of the Allowances in respect of such Sugar and Molasses respectively contained in Schedule D. annexed to the Act Seventeenth and Eighteenth Victoria, Chapter Twenty-seven. CA P. XXIII. 008 An Act to alter in certain respects the Law of Intestate The Issue of a predeceasing Next of Kin shall come in the Place of I. In all Cases of Intestate Moveable Succession in Scotland accruing after the passing of this Act, where any Person who, had he survived the Intestate, would have been among his Next of Kin, shall have predeceased such Intestate, the lawful Child or Children of such Person so predeceasing shall come in the Place their Parent in of such Person, and the Issue of any such Child or Children, or the Succession of any Descendant of such Child or Children, who may in like to an Intestate. Manner have predeceased the Intestate, shall come in the Place of his or their Parent predeceasing, and shall respectively have Right to the Share of the Moveable Estate of the Intestate to which the Parent of such Child or Children or of such Issue, if he had survived the Intestate, would have been entitled: Provided always, that no Representation shall be admitted among Collaterals after Brothers and Sisters Descendants, and that the surviving Next of Kin of the Intestate claiming the Office of Executor shall have exclusive Right thereto, in preference to the Children or other Descendants of any predeceasing Next of Kin, but that such Children or Descendants shall be entitled to Confirmation when no Next of Kin shall compete for said Office. 18 & 19 VICT. G II. Where |