Duties on Spirits (Ireland) Act 1812
| Jurisdiction | UK Non-devolved |
(52 Geo. 3) C A P. XLVIII.
[5th May 1812]
'WHEREAS it is expedient, for the more effectual Suppression of illicit Distillation of Spirits, to make Regulations for the Collection of the Duties on Spirits distilled inIreland from Corn malted or unmalted, in Stills of and under One hundred Gallons Content; and for the Encouragement of licensed Distillers, having and using such Stills, to exempt such Distillers of and from all and every the Regulations in any Act or Acts of Parliament whatever, relating to the Trade of a Distiller, save only as are herein contained;' Be it therefore 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 Expiration of Ten Days after the passing of this Act, nothing contained in an Act made in the Parliament of the United Kingdom of Great Britain and Ireland , in the Forty sixth Year of His present Majesty's Reign, intituled Ireland,and the Warehousing of such Spirits for Exportation ; or in an Act made in the Forty seventh Year of His present Majesty's Reign, intituled Ireland; or in Two several Acts made in the Forty eighth Year of His present Majesty's Reign, the one intituledAn Act to grant to His Majesty Duties upon Malt made in Ireland, and upon Spirits made or distilled in Ireland, and to allow certain Drawbacks on the Exportation thereof ; and the other, intituled Ireland; or in an Act made in the Forty ninth Year of His present Majesty's Reign, intituled Ireland,and for the regulating the Sale of such Liquors by Retail ; or in Two several Acts made in the Fiftieth Year of Hispresent Majesty's Reign, the one intituledAn Act to grant to His Majesty Duties upon Spirits made or distilled in Ireland from Corn, to allow certain Drawbacks on the Exportation thereof, to make further Regulations for the Encouragement of licensed Distillers, and for amending the Laws relating to the Distillery in Ireland; and the other intituled An Act to amend the several Acts relating to the making of Malt, and the granting of Permits and Certificates, and the Regulations of Braziers, and of Persons employing more than one Still in Ireland; shall extend or be construed to extend, save as hereinafter mentioned, to any Distiller who shall be licensed to have or Keep a Still of or under One hundred Gallons Content, pursuant to the Provisions of this Act.
II Duties under 50 G. 3. c. 15. to remain in force.
II. Provided always, and be it enacted, That so much of the said first recited Act, passed in the Fiftieth Year aforesaid, as imposes or grants Duties on Spirits to His Majesty, his Heirs or Successors, shall be and remain with respect to Distillers licensed under this Act, in full force to all Intents and Purposes, as if this Act had not been made.
III Distillers at present licensed to keep small Stills may work under such Licence.
III. Provided also, and be it enacted, That if any Distiller, having at the time of the passing of this Act a Licence in force to keep any Still of or under One hundred Gallons Content, shall be desirous of continuing to work the some, or in lieu thereof a Still of the like Content in the some Distillery, it shall and may be lawful for such Distiller to continue to work such Still, and for the Commissioners of Inland Excise and Taxes inIreland , or any Four of them, from time to time to grant to such Person a Licence to keep any Still of the like Content in the some Distillery, specifying in every such Licence that the some is granted to a Distiller, who had, at the time of the passing of this Act, a Licence in force to keep a Still of or under One hundred Gallons Content, and the Place where the same had been so licensed to be kept; and every such Distiller shall be charged and chargeable with Duty, and shall be under and subject to all and every the Rules, Regulations, Provisions, Restrictions, Penalties and Forfeitures contained in any Act or Acts of Parliament in force in Ireland , at or immediately before the passing of this Act to all Intents and Purposes whatsoever, as if this Act had not been made.
IV Commissioners of Excise may license Stills from 44 to 100 Gallons Content.
IV. And be it further enacted, That, from and after the Expiration of Ten Days after the passing of this Act, it shall and may be lawful for the Commissioners of Inland Excise and Taxes inIreland , or any Four of them, to grant a Licence to any Person or Persons in Ireland , to keep and use any one Still, the Body whereof, without the Head or any other Appendage thereto, shall be capable of containing any Number of Gallons not less than Forty four Gallons, and which, with the Head or any other Appendage thereto, shall not exceed One hundred Gallons Content, in any Place in Ireland where the said Commissioners of Inland Excise and Taxes, or any Four of them, shall deem expedient, towards effectuating the Purposes of this Act.
V No Person to keep a Still without obtaining Licence.
V. And be it further enacted, That no Person or Persons shall have, keep or make use of any such Still for distilling Spirits inIreland , without having first obtained a Licence for keeping, and using the same, from and signed by Four of the Commissioners of Inland Excise and Taxes in Ireland , and every such Licence shall continue in force until the Twenty ninth Day of September next after the Date thereof, or until the Twenty ninth Day of September Two Years next after the Date of such Licence, in case the Person requiring such Licence shall desire the some: Provided always, that Persons in Partnership carrying on the Business of distilling, shall not be obliged to take out more than One such Licence.
VI No Still to exceed 100 Gallons Content.
VI. And be it further enacted, That no Person or Persons licensed under this Act, shall be licensed to keep or use at the some time any Still exceeding One hundred Gallons Content.
VII Minors being Distillers, made liable to Act.
VII. And be it further enacted, That this Act, and all Regulations therein contained, shall extend and be construed to extend to any Person under the Age of Twenty one Years, in whose Name, or for whose Use and Benefit any Distillery shall be exercised, managed or carried on; and such Person shall be liable to all Duties of Excise on account of such Distillery, and to all Penalties and Forfeitures under this Act, as fully to all Intents and Purposes, as if such Person were adult and of full Age.
VIII Mode of estimating Contents of Still.
VIII. And be it further enacted, That, for the Purpose of charging the Duty on Spirits, the Content of any Still licensed under this Act shall be estimated according to the Quantity of Liquor which such Still, including the Head thereof, and every Appendage to such Still or Head of any Kind or Sort whatsoever, whereby such Still or the Head thereof, or any Part thereof, shall be connected, or shall any way communicate with the Worm as high as the Steam can ascend, and until the Top of the Head, or any Appendage to such Still or Head, shall turn downwards, and form an Angle of Forty five Degrees, shall be actually capable of containing; and if any Stillof the Content specified; in the Licence of or under Sixty five Gallons, shall exceed by Two Gallons the Content specified in such Licence as being the Content of such Still, or if any Still of the Content specified in the Licence of or under One hundred Gallons and exceeding Sixty five Gallons, shall exceed by Four Gallons the Content specified in such Licence as being the Content of such Still, the Distiller or Distillersshall forfeit a Sum of Twenty Pounds for every Gallon which the Content of such Still shall exceed the Content specified in the Licence as the Content of such Still, and such Still shall be forfeited and may be seized.
IX Stills to be made in Proportions herein.
IX. And be it further enacted, That every Still shall be of the Proportions following; the Diameter of such Still, to be taken in the widest Part of such Still, and in that Place of such widest Part as shall be most remote from the Bottom of such Still, shall be to the Altitude of such Still ascertained in a perpendicular Line from the Centre of the Diameter so taken to the Bottom of such Still, in the Proportion of not more than Three to One; that is to say, for every Inch of such Altitude, such Diameter shall not exceed Three Inches, and so in Proportion; and that the Diameter of the Bottom of such Still to be taken in an horizontal Line, shall not be equal to the greatest Diameter thereof taken as aforesaid, and shall not be less than Three fifths of such greatest Diameter, nor shall the Bottom of any such Still be otherwise curved than inwards or towards the Body of such Still; and if any Distiller shall have, keep or make use of any Still, the Proportion of the Diameter and Altitude whereof shall be contrary to this Act, every such Still shall be forfeited, and shall and may be seized, and the Distillershall forfeit the Sum of Fifty Pounds.
X Persons requiring Licence shall register with Collector...
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