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• ther, that the said Court should report to the Lord Lieutenant,

or other Chief Governor or Governors of Ireland for the Time • being, whether in their Opinion any and what Compensation • ought to be made to the Two Examiners of the said Court, and • on what Ground, for any Loss which might be sustained by ' such Officer or Officers in consequence of the said Act or the • Provisions therein contained ; and that a Copy of such Report • should be laid before both Houses of Parliament immediately • after the Commencement of the then next Session of Parlia' ment: And Whereas John Swift Emerson and Thomas Penne

father were Two of the Examiners of the said Court at the Time • of the passing of the said Act, and the Chief Baron having ' appointed the other Two Examiners of the Court to be Exa• miners under the Provisions of the said Act, the said John Swift · Emerson and Thomas Pennefather presented a Memorial to the • Chief Baron and Barons of the said Court, praying that the said

Chief Baron and Barons would take the Case of them the said John Swift Emerson and Thomas Pennefather into consider• ation, and report what Compensation they ought, in the Opinion • of the said Chief Baron and Barons, to have in consequence of • the said Act: And Whereas the said Chief Baron and Barons

of the said Court did, in and by their Report to his Excellency Richard Marquis Wellesley, Lord Lieutenant General and Ge• neral Governor of Ireland, bearing Date the Third Day of · February One thousand eight hundred and twenty six, report • their Opinion, that inasmuch as the said John Swift Emerson and Thomas Pennefather were deprived of their Office, not from any • Default of theirs, but for the Advantage of the Public, the

annual Sum of Two hundred Pounds to each, for their Lives re• spectively, would be a reasonable Compensation for their Loss ' in consequence of the said Act; and did further submit it as • their Opinion, that such annual Sum should commence from • the First Day of August One thousand eight hundred and twenty • three, the Time when the said Act came into Operation, and • the Period from whence the Salary for the new Examiners was • appointed to commence, under an Act made in the Sixth Year • of His present Majesty, for amending the said recited Act of • the Fourth Year of His present Majesty : And Whereas a Copy of the said Report has been duly laid before both Houses of • Parliament;' Be it therefore enacted by the King's most Ex. cellent Majesty, by and with the Advice and Consent of the Lords

Spiritual and Temporal, and Commons, in this present Parliament The Sum of assembled, and by the Authority of the same, That from and 2001. per An- after the passing of this Act there shall be issued and paid to num shall be

each of them, the said John Swift Emerson and Thomas Pennepaid to J. S. Emerson and father, the several annual Sums of Two hundred Pounds during T. Pennefather, their respective Lives, yearly and every Year, out of and charged hy quarterly upon the Consolidated Fund of Great Britain and Ireland, after Payments, and Payment of all Sums previously charged on the said Fund, such be charged on the Consolid

annual Sum to commence from the said First Day of August ated Fund.

One thousand eight hundred and twenty three, and to be paid and payable by Four quarterly Payments in each and every Year, on every Twenty fifth Day of March, Twenty fourth Day of June, Twenty ninth Day of September, and Twenty fifth Day of December,

the

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the First Payment thereof to be made on the First of the said Days which shall happen next after the passing of this Act, and in proportion to the Time which shall then have elapsed from the said First Day of August One thousand eight hundred and twenty three; and also to the Executors of the said John Swift Emerson and Thomas Pennefather respectively, such Proportion of any such quarterly Payment as at the Time of the Decease of the said John Swift Emerson and Thomas Pennefather respectively shall be due from the Quarter Day next preceding the Time of such Decease; and in case it shall happen that either of them, the said John Swift Emerson and Thomas Pennefather, should die before the Quarter Day next after the passing of this Act, then such Proportion of the said respective Annuities as shall be due from the said First Day of August One thousand eight hundred and twenty three, up to the Day of the Decease of the Party so dying, shall be paid to the Executors of such Party so dying.

CA P. LII.
An Act to consolidate and amend certain Laws relating to

the Revenue of Excise on Malt made in the United King-
dom; and for amending the Laws relating to Brewers in
Ireland, and to the Allowance in respect of the Malt Duty
on Spirits made in Scotland and Ireland from Malt only.

[2d July 1827.] :

HEREAS it is expedient to assimilate certain of the Laws and Ireland respectively, and to reduce and to collect the same • into One Act for the United Kingdom;' Be it enacted by the King's most Excellent Majesty, by and 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, That from and after the Tenth Day of October One From 10th thousand eight hundred and twenty seven, every Maltster or Oct. 1827; Maker of Malt shall make true and particular Entry in Writing shall make Enof his or her Name and Place of Abode, and of every Building, try of all Places Place, Cistern, Couch Frame, Kiln, and other Vessel and Utensil, and Utensils by such Maltster or Maker of Malt intended to be used in or used for makfor the making or keeping of Malt, or for the keeping of Corn or ing Malt, under Grain to be made into Malt, describing in such Entry the particular 1001. and ForUse or Purpose for which such Building, Place, Cistern, Couch feiture of all Frame, Kiln, and other Vessel and Utensil respectively, is intended Malt found to be used, at the next Office of Excise; and if any Maltster or therein. Maker of Malt shall use any Building, Place, Cistern, Couch Frame, Kiln, or other Vessel or Utensil, in or for the making or keeping of Malt, or for the keeping of Corn or Grain to be made into Malt, without having made a true and particular Entry in Writing thereof at the next Office of Excise; or if any Maltster or Maker of Malt shall, without due Notice first given at such next Office of Excise, use any Building, Place, Cistern, Couch Frame, Kiln, or other Vessel or Utensil, for any other or different Purpose in or for the making or keeping of Malt, or for the keeping of Corn or Grain to be made into Malt, than the particular U 3

Use

Use or Purpose for which the same shall have been entered; every
Maltster or Maker of Malt so offending shall forfeit and lose the
Sum of One hundred Pounds for every Building, Place, Cistern,
Couch Frame, Kiln, and other Vessel ör Utensil so used, and all
the Malt, and Corn or Grain which shall be found in any such
Building, Place, Cistern, Couch Frame, Kiln, or other Vessel or
Utensil, shall be forfeited, and shall and may be seized by any
Officer of Excise: Provided always, that any Entry made of any
Building, Place, Cistern, Couch Frame, Kiln, or other Vessel op
Utensil, for any more than One such particular Use or Purpose

as aforesaid, shall be void to all Intents and Purposes. Construction of II. And be it further enacted, That every Cistern which shall Cisterns used be used by any Maltster or Maker of Malt for the wetting or by Maltsters for steeping of Corn or Grain to be made into Malt, who shall wet steeping above Eight Bushels

or steep more than Eight Bushels of Corn or Grain to be made at One Time. into Malt at any One Time, shall be permanently made and con

structed with the sides and Ends thereof straight and at Right Angles to each other, and of no greater Depth in any Part thereof than Forty Inches, and having an even Bottom, with no more Inclination for the Drip than Half an Inch for every Foot in Length of such Drip; and that every such Cistern shall be placed in a Situation where the Officer gauging any Corn therein shall have sufficient Light, and shall have a clear open Space of Forty eight Inches at the least above every Part of such Cistern ; and that every such Maltster or Maker of Malt shall provide for the Use of the Officers of Excise full and sufficient Means to enable such Officers easily, safely, and conveniently to have Access to and to gauge the Corn or Grain contained in such Cistern, in every Part thereof: Provided always, that every Vessel, Thing, or Place used by any Maltster or Maker of Malt, to wet or steep Corn or Grain to be made into Malt, shall for the Purposes of this Act be deemed

and taken to be a Cistern. Maltsters to III. And be it further enacted, That no Cistern shall be used obtain Certifi- for the wetting or steeping of Corn or Grain to be made into cate from Su

Malt, by any Maltster or Maker of Malt who shall wet or steep pervisors that Cisterns are

more than Éight Bushels of Corn or Grain to be made into Malt duly con- at any One Time, which shall not be made or constructed, and structed : placed in such a situation, and have such full and sufficient

Means provided as by this Act before directed and required;

such Maltster or Maker of Malt, before any Corn or Grain shall by him or her be wet or steeped in any Cistern to be made into Malt, shall first obtain a Certificate in Writing from the Supervisor of Excise of the District in which such Cistern shall be situated, that he has surveyed and examined such Cistern, and that the same is made or constructed and placed in such

a Situation, and has such full and sufficient Means provided as Steeping Corn by this Act before directed and required; and if any such Maltster without such or Maker of Malt shall wet or steep any Corn or Grain to be Certificate sliall made into Malt in any Cistern, without having first obtained and be deemed a Wetting or

having such Certificate as aforesaid, or in any Cistern in which, Steeping with or in the Dimensions or Situation whereof, or in the Means proout Notice. vided as aforesaid, any Change has been made after such Certi

ficate has been obtained, without Notice thereof to such Supervisor as aforesaid, and a new Certificate obtained for the same in

and every

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like Manner as aforesaid, every such Maltster or Maker oí Mait
so offenuing (and notwithstanding any Entry by him or her made
of such Cistern) shall be deemed to have wet and steeped such
Corn or Grain to be made into Malt without Notice, and shall
be liable to be sued for and to pay for every such Offence as
aforesaid the Penalty by this Act imposed for wetting or steeping
Corn or Grain to be made into Malt without Notice,

IV. And be it further enacted, That if any such Maltster or Maltsters not
Maker of Malt, having obtained such Certificate from the Super- keeping the re-
visor as by this Act before directed, shall not maintain and at all quisite Means
Times place and keep the Means by him or her provided, as by for the Use of

the Officers, or this Act before directed and required, and for which such Certi

not assisting ficate shall have been obtained, or shall not aid and assist to the them to gauge utmost of his or her Power, and with his or her Servants, any the Cisterns, to Officer of Excise in using such Means, so that such Officer may

forfeit 1001 be thereby enabled easily, securely, and conveniently to gauge the whole of the Corn or Grain contained in any Cistern by him or her used for the wetting or steeping of such Corn or Grain to be made into Malt, every such Maltster or Maker of Malt so offending shall for every such Offence forfeit and lose the Sum of One hundred Pounds.

V. And be it further enacted, That every Couch Frame which couch Frames shall be used by any such Maltster or Maker of Malt shall be to be constructmade or constructed with the Sides and Bottoms thereof straight ed as specified,

under Penalty and at Right Angles to each other, and having Three of such sides

of 1001. and permanently made or constructed, and the other Side thereof Forfeiture of formed by moveable Boards or Planks of the Substance of Two Malt found Inches at the least in Thickness, such Couch Frame to be sup- therein. ported on the Outside in every Part thereof, so that the same and every Part thereof may be of sufficient Strength not to bend or curve, or fail to preserve, when filled with Corn or Grain, the same Dimensions which such Couch Frame shall have had when empty, And so that the Officer of Excise may be enabled easily and conveniently to gauge in every Part of such Couch Frame the Corn or Grain contained therein ; and if any such Maltster or Maker of Malt shall use any Couch Frame in or for the making of Malt, which shall not be made or constructed as aforesaid, every such Maltster or Maker of Malt so offending shall for every such Offence forfeit and lose the Sum of One hundred Pounds, and all Corn or Grain which shall be found in any Couch Frame so made or constructed as aforesaid shall be forfeited, and shall and may be seized by any Officer of Excise.

VI. Provided always, and be it enacted, That no such Maltster No Penalty for or Maker of Malt who shall use any Cistern for the wetting or using Cisterns

and Couch steeping of Corn or Grain to be made into Malt, or any Couch

Frames in use Frame in or for the making of Malt, which shall have been so used before the pass. and constructed at and immediately before the passing of this Act, ing of this Act, shall, so long as the same shall remain unaltered, and of the same if the same shall Form and Dimensions as the same respectively were at and imme- remain unal

tered.
diately before the passing of this Act, be subject or liable to any
Penalty or Forfeiture by this Act imposed, for or by reason of
such Cistern or Couch Frame not being made or constructed in
the Form and Dimensions by this Act in that Behalf directed and
required, or for or by reason of such Maltster laying any Corn or

U 4

Grain

Grain in any such Cistern of any greater Depth in any Part thereof than Forty Inches, or for or by reason of such Maltster laying any Corn or Grain in

any

such Couch Frame of any greater Depth in any Part thereof than Thirty Inches, if such Couch Frame, as the same shall have been used and constructed at and immediately before the passing of this Act, shall not be of sufficient Size to contain the Corn or Grain emptied from the Cistern, without the same being laid therein a greater Depth than Thirty Inches, and such Couch Frame cannot, without enlarging such Malthouse, or other Cause shown to the Satisfaetion of the Commissioners of Excise in England, or the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland or Ireland, be made of such sufficient Size as aforesaid (such Cause and Satisfaction being stated in the Certificate of the Supervisor hereinbefore mentioned): subject nevertheless, in all other respects, to the

several Rules, Regulations, and Provisions by this Act imposed. Officers may

VII. And be it further enacted, That it shall be lawful for any enter Buildings Officer of Excise, and any Person or Persons in his Aid or Assistused by Malt

ance, at any Time, either by Night or Day, to enter into and Vessels,&c. and remain so long as such Officer may think fit, for the Purposes heretake Account of inafter mentioned, in any Building or Place belonging to or used Grain and by any Maltster or Maker of Malt for the making or keeping of Malt, and make Malt, or for the keeping of Corn or Grain to be made or making a 'Return,

into Malt, and to gauge all Vessels and Utensils therein used by wbich shall be a

any such Maltster or Maker of Malt for the wetting or steeping of Charge of Duty, leaving a Corn or Grain to be made into Malt, and to examine, gauge, or Copy'suereof if measure and take Account of all Corn or Grain in any such required. Building or Place, whether such Corn or Grain shall be in a State

of Operation for the making of Malt or otherwise, and also of all Malt that shall be in any such Building or Place; and it shall be lawful for such Officer, and he is hereby authorized and required to charge the Duty imposed by any Act or Acts relating to the Revenue of Excise on Malt, upon all Malt made, or Corn or Grain making into Malt, by such Maltster or Maker of Malt, found therein, and of such Account and Charge of Duty to make a Return or Report in Writing to the Commissioners of Excise, or to the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland or Ireland, or to such Person as the Commissioners of Excise, or the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively, may direct; such Officer, in all Cases where the Minutes of the Entries made by him in taking such Account shall not appear on the Book or Paper called the Specimen left at the entered Premises of such Maltster or Maker of Malt, giving (if Demand be made thereof in Writing at the Time of taking such Account) a true Copy of such Charge, in Writing under his Hand, to such Maltster or Maker of Malt; and any such Return or Report of such Officer as aforesaid shall be and shall be taken to

be a Charge of such Duty upon the Maltster or Maker of Malt. Specimen to be

VIII. And be it further enacted, That the Supervisor or Surkept by the

veyor

of Excise in whose District or Division any Maltster or Officers on the

Maker of Malt shall be, or the Officer of Excise under whose Premises of Maltsters, and Survey such Maltster or Maker of Malt shall be, may leave and not to be re- deposit in some conspicuous and open Part of some Building or

Place

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