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.

SCHEDULE (A.)

DUTIES.
SPIRITS.

Duties.
Scotland and Ireland.

£ s. d.
For and upon every Gallon of Spirits of the Strength
of Hydrometer Proof which on or after the Twen-
tieth Day of April One thousand eight hundred and
fifty-five shall be distilled in Scotland and Ireland
respectively, or be in the Stock, Custody, or Posses-
sion of any Distiller in Scotland or Ireland, or of any
Person in trust for him, or for his Cse, Benefit, or
Account, or which, having been distilled in Eng-
land, Scotland, or Ireland, shall on or after the
said Day be in Warehouse in Scotland or Ireland,
and be taken out of Warehouse for Consumption in
Scotland or Ireland, or which, having been taken
out of Warehouse in England for Removal to Scot-
land or Ireland, shall on or after the said Day be
brought into Scotland or Ireland, the additional
Duty following; that is to say,
In Scotland, the additional Duty of

- 0 1 10 In Ireland, the additional Duty of

- 0 2 0
And so in proportion for any greater or less

Degree of Strength, or any greater or less
Quantity.

Channel Islands.
For and upon every Gallon of Spirits of the Nature or
Quality of plain British Spirits of the Strength of
Hydrometer Proof, manufactured or distilled in the

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
If imported into Ireland

- 0 7 2 And so in proportion for any greater or less

Degree of Strength or any greater or less
Quantity of such Spirits imported into Scot-

land and Ireland respectively,
In lieu of the countervailing Duties of Excise now

chargeable on such last-mentioned Spirits under
any other Act or Acts in force.

SPIRIT MIXTURES.
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,

Countervailing

Duties.

Articles enumerated.
For every Gailon thereof removed.

From Ireland to England or Scotland.

Ether
Sweet Spirits of Nitre -
Camphorated Spirits
Lavender Water and other Perfumes, being

Spirits scented with Essential Oils,

Flowers, or other Ingredients
Compound Spirits of Lavender
Spirits of Rosemary
Spirits of Ammonia
Sal Volatile
Friar's Balsam -
Compound Tincture of Benzoin
Tincture of Assafotida
Tincture of Castor -
Tincture of Kino .
Tincture of Guiacum
Tincture of Myrrh
Tincture of Ginger
Spirit Varnishes and Lacquers
Other Tinctures and Medicated Spirits -1
Made Wines

O 29

Spirit, fc. 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 £ s. d. £ s. d. £ s. d.

Sugar, or Sugar rendered by any
Process equal in Quality thereto,

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

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 hun-
dred 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

the Rates of the Duty of Excise on Malt, and
of the Duty of Customs on Sugar respectively
from Time to Time payable, so that the Aggre-
gate of the Duties of Excise and Customs on
Sugar used in Brewing may be at all Times an
Equivalent for the Duty of Excise on the Malt

for which such Sugar is substituted.
In lieu of the Duty of Excise chargeable on such

Sugar under the Act passed in the last Session of
Parliament, Chapter Thirty, but over and above
all other Duties, whether of Excise or Customs.

SCHEDULE (B.)
ALLOWANCES AND DRAWBACKS.

Allowance or

Drawback.

For and upon every Gallon of Spirits of the Strength £

of Hydrometer Proof, and so in proportion for any
greater or less Quantity or any greater or less Degree
of Strength, distilled in England or Ireland from
Malt only, which shall be mashed on or after the
Twentieth Day of April One thousand eight hundred
and fifty-five, and which Spirits shall be distilled at
the Rate of Two Gallons of such Spirits for every
Bushel of Barley Malt, or in Ireland One Bushel
and Three Tenth Parts of a Bushel of Malt made
from Bear or Bigg, the Allowance of - - 0
In lieu of all Allowances granted on such Spirits
by any other Act or Acts now in force :

Provided always, that if the Quantity of Malt
mashed and used in the Production of such
Spirits shall be less than after the Rate of One
Bushel of Barley Malt, or One Bushel and Three
Tenth Parts of a Bushel of Malt made from
Bear or Bigg, for every Two Gallons of Proof
Spirits charged with Duty a Deduction from the
Amount of such Allowance shall be made, after
the Rate of Four Shillings for every Bushel of
Barley Malt and every Bushel and Three Tenth
Parts of a Bushel of Bear or Bigg Malt, which

shall respectively be so deficient.
And for and upon such Spirits distilled in England or

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).

Intestacy (Scotland).

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.
An Act to alter in certain respects the Law of Intestate

Moveable Succession in Scotland. [25th May 1855.]
DE it enacted by the Queen's most Excellent Majesty, by and
D 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, as follows:

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.

II. Where

G