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Spirit, fc. Duties (Excise).
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 Pur. the 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 til King George the Fourth, Chapter Fifty-two, or in the Ninety- Conviction
on a Second 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.
£ s. d.
- 0 1 10 In Ireland, the additional Duty of
- 0 2 0
Degree of Strength, or any greater or less
Spirit, &c. Duties (Excise).
Duties. Islands of Guernsey, Jersey, Alderney, and Sark Ls. d. respectively, and imported from any of the said Islands into Scotland or Ireland, the following countervailing Duties to be charged and paid on and after the Twentieth Day of April One thousand eight hundred and fifty-five; that is to say,
If imported into Scotland - - - 0 9 0
- 0 7 2 And so in proportion for any greater or less
Degree of Strength or any greater or less
land and Ireland respectively,
chargeable on such last-mentioned Spirits under
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,
From Ireland to England or Scotland.
Spirits scented with Essential Oils,
Flowers, or other Ingredients
Spirit, fc. Duties (Excise).
the 21st Day of April 1855, the several Sums of Money and
On Candy, Brown or White Refined £ s. d. £ s. d. £ s. d.
Sugar, or Sugar rendered by any
for every Hundredweight - 1 0 0 1 0 16 8 0 13 4 On White Clayed Sugar, or Sugar
rendered by any Process equal in Quality to White Clayed, not being Refined or equal in Quality to Refined, for every Hundredweight - -
0 17 6 0 14 7 | 011 8 On Yellow Muscovado and Brown
Clayed Sugar, or Sugar rendered by any Process equal in Quality to Yellow Muscovado or Brown Clayed, and not equal to White Clayed, according to a Standard to be furnished by the Commissioners of Her Majesty's Trea
sury, for every Hundredweight 0 15 0 0 12 9 0 10 6 On Brown Muscovado or any other
Sugar, not being equal in Quality to Yellow Muscovado or Brown Clayed Sugar, according to a Standard to be furnished by the said Commissioners, for every Hundredweight
0 13 9 011 8 10 9 6 On Molasses, for every Hundredweight -
0 5 4 0 4 6 0 3 9 And so in proportion for any greater
or less Quantity than a Hun
proportion for any greater or less Quantity than a
Spirit, &c. Duties (Excise).
And so in proportion, more or less, according to
the Rates of the Duty of Excise on Malt, and
for which such Sugar is substituted.
Sugar under the Act passed in the last Session of
For and upon every Gallon of Spirits of the Strength £
of Hydrometer Proof, and so in proportion for any
Provided always, that if the Quantity of Malt
shall respectively be so deficient.
Ireland from Malt only, and on which the Allowance aforesaid shall have been made, and which said Spirits shall be duly removed from Warehouse for Exportation or for Use as Ships Stores, and be duly exported or shipped as Stores, under and according to the Laws and Regulations of Customs in such respect, over and above the Allowance aforesaid, and in lieu of the Drawback granted and payable under any former
Spirit, &'c. Duties (Excise).
Act, for every Gallon of such Spirits actually ex- £ s. d. ported or shipped as Stores as aforesaid, a Drawback
of - - - - - - - 0 0 8 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 Aet Seventeenth and Eighteenth Victoria, Chapter Twenty-seven.
CA P. XXIII.
Moveable Succession in Scotland. [25th May 1855.]
I. In all Cases of Intestate Moveable Succession in Scotland The Issue of a accruing after the passing of this Act, where any Person who, predeceasing had he survived the Intestate, would have been among his Next Next of Kin of Kin, shall have predeceased such Intestate, the lawful Child or shall come in
" the Place of Children of such Person so predeceasing shall come in the Place their po 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.