Spirit Duties, etc. Act 1741
| Jurisdiction | UK Non-devolved |
(15 Geo. 2) C A P. XXV.
'WH E R E A S the several Rates, Duties and Charge of Excise upon all Strong Waters, Brandy, Spirits orAqua Vit , imported from beyond the Seas, are by the several and respective Acts charging and imposing the same, directed and required to be from Time to Time satisfied and paid by the Merchant or Merchants, Importer or Importers of the same in ready Money, upon his or their Entry or Entries made, and before the landing thereof: And whereas the permitting Rum or Spirits of the Growth or Manufacture of his Majesty's Plantations in America , to be landed before Payment of the several Rates, Duties and Charges of Excise now imposed thereon, and to be put into Warehouses, upon the Proprietor or Proprietors, Importer or Importers of such Rum or Spirits, first giving good and sufficient Security for the Payment of the same, will be an Ease and Convenience to the Proprietor and Proprietors, Importer and Importers thereof, and may cause and promote a larger and greater Importation thereof;' 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 twenty-ninth Day of September one thousand seven hundred and forty two, all such Rum or Spirits of the Growth, Produce or Manufacture of the British Sugar Plantations, as shall be imported into the Kingdom of Great Britain , directly from the said Sugar Plantations, or any of them, upon the Entry thereof may forthwith, and before Payment of all or any Part of the said Duty of Excise, be landed from on board the Ship or Vessel in which the same shall be so imported, and carried or put into such Warehouse or Warehouses as shall be for that Purpose provided at the Charge of the respective Proprietor or Proprietors, Importer or Importers of such Rum or Spirits; and shall be approved of by the Commissioners of Excise or the major Part of them for the Time being, upon the Proprietor or Proprietors, Importer or Importers of such Rum or Spirits, that shall be so landed, first giving (at his or their Charge and Expence) his or their Bond, or other good and sufficient Security, which the Commissioners or other proper Officers of the Excise are hereby required and impowered to take for Payment of all and every the Duties of Excise, which such Rum or Spirits is charged with and liable to pay, as soon as the same shall be sold, in case the same shall be sold within six Months from and after the Time the same shall be so landed and put into Warehouses as aforesaid; and in case the same shall not be sold within the said six Months, then to pay the same at the End of such six Months; such Duty of Excise to be computed according to the Gauge of such Rum or Spirits, to be taken at the Time the same shall be so landed and lodged in Warehouses as aforesaid.
II. And be it further enacted by the Authority aforesaid, That such Rum or Spirits as shall be so brought into such Warehouse or Warehouses, shall not be taken or carried out thence on any Account whatsoever, other than is herein after mentioned.
III Rums, &c. landed without Warrant, forfeited;
III. And be it further enacted by the Authority aforesaid, That in case any such Rum or Spirits shall be landed or put on Shore out of any Ship or Vessel, before due Entry be made thereof at the Customhouse, and with the Collector of Excise at the Port or Place where the same shall be imported, and the said Duties of Excise secured, or without a Warrant for the landing or delivering the same first signed by the said Collector or other proper Officer of Excise, or without the Presence of an Excise Officer, that all such imported Rum or Spirits as shall be so landed or put on Shore, or taken out of any Ship or Vessel contrary to the true Meaning thereof, or the Value of the same shall be forfeited, and shall or may be recovered of the Importeror Proprietor thereof;videlicet , one Moiety of the same to the use of his Majesty, his Heirs and Successors, the other Moiety to the use of such Person or Persons as...
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