Courts of Justice. Building, and the Redemption Annuity to be created, and the Rent of Courts Fee to be taken, under the same Act, as nearly as may be as if such Advance formed Part of the Advances authorized by that Act. 3. This Act may be cited as The Courts of Justice Act, 1866. CAP. LXIV. Short Title. Inland Revenue. Grant of Drawback on solidified Worts exported to Foreign Parts. The Manufac ture and Exportation of CAP. LXIV. An Act to amend the Laws relating to the Inland B E it enacted by the Queen'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, as follows: 1. Whereas a Drawback of Excise is payable by Law in respect of Beer brewed or made by any entered and licensed Brewer of Beer for Sale in the United Kingdom, and exported as Merchandise from any Port in the United Kingdom to Foreign Parts, and it is expedient to grant a Drawback of Excise in respect of Worts made and solidified by any such Brewer as aforesaid, and exported as aforesaid: Be it enacted, That there shall be paid and allowed in respect of Worts made by any entered and licensed Brewer of Beer for Sale in the United Kingdom from Malt or Sugar, or Malt and Sugar, on which the full Duties of Excise and Customs respectively have been charged or paid, and solidified, and exported as Merchandise from any Port in the United Kingdom to Foreign Parts, a Drawback at the Rate of the Duty payable on One Bushel of Malt, with the Addition of the Sum of Three Halfpence for every Twentyeight Pounds Avoirdupois of such Wort made and solidified as aforesaid, which shall be manufactured, prepared, and exported in conformity with the Provisions of this Act. 2. The Manufacture, Preparation, Packing, and Exportation of such Wort shall be under and subject to such Rules, Regulations, solidified Worts and Securities (by Bond or otherwise) as the Commissioners of Inland Revenue may from Time to Time make and require respections as the tively in that Behalf, and under and subject also to the following Commissioners Conditions; (that is to say,) to be under such Regula of Inland Revenue may make, and under Conditions specified in this Section. 1. The Wort shall not be evaporated until it has been boiled with Hops in the Proportion of at least One Pound Weight Avoirdupois of Hops to every Bushel of Malt or Twenty-five Pounds Weight Avoirdupois of Sugar used in making such Wort: 2. The solidified Wort shall be of such Density that when dissolved in Water in the Proportion of Twenty-eight Pounds Inland Revenue. Weight Avoirdupois of such Wort to Thirty-four Gallons 3. Solidified Wort shall be packed only between the Hours of Six o'clock in the Morning and Six o'Clock in the After- 4. The Brewer shall give Twenty-four Hours Notice of his Inten- 5. The Brewer shall provide just and sufficient Scales and Weights properly adapted for the weighing of solidified Wort, and shall allow any Officer of Excise to use the same, and shall provide such Officer with proper and sufficient Assistance to enable him to weigh such Wort. not to contain 3. If any solidified Wort, packed or produced for Exportation, Solidified Wort shall have mixed therewith any Substance, Material, or Thing anything that other than such as shall be produced by the Process of mashing from shall not be Malt, or from such Descriptions of Sugar as may lawfully be emproduced by the mashing of ployed in the brewing of Beer, the Brewer shall, over and above Malt and Sugar. any other Penalty to which he may be subject, forfeit the Sum of Two hundred Pounds, and all such Wort, and the Packages in which the same may be contained, together with any Drawback claimed thereon, shall be forfeited. 4. The Drawback or Allowance upon solidified Wort exported Provisions of former Acts under the Provisions of this Act shall be paid by the Commissioners relating to the of Inland Revenue, and the Provisions of all Acts in force relating Exportation of to the Exportation of any exciseable Commodities on Drawback, exciseable and all Fines, Forfeitures, Pains, and Penalties imposed by the to apply to said Acts, shall (except as altered by this Act) extend to and shall the Exportabe respectively applied, practised, and put in execution for and in dified Wort. respect tion of soli So much of No. 1. in Sect. 28 of 23 & 24 Vict. c. 113. as provides that Inland Revenue. respect of the said Drawback or Allowance upon solidified Wort hereby granted upon the Exportation thereof, in as full and ample a Manner to all Intents and Purposes as if the said several Provisions, Fines, Forfeitures, Pains, and Penalties, were enacted and imposed in and by this Act. 5. So much of the Condition numbered "One" in the Twentyeighth Section of the Act of the Twenty-third and Twenty-fourth Years of Her Majesty's Reign, Chapter One hundred and thirteen, as provides that Malt to be exported on Drawback shall not be blown or roasted, is hereby repealed, and the Thirteenth Section of the Act of the Twenty-eighth and Twenty-ninth Years of Her or roasted, and Majesty's Reign, Chapter Sixty-six, save so far as respects the of Sect. 13. of Repeal therein contained, is also hereby repealed; and the Amount c. 66., repealed, of Drawback allowed by Law upon the Exportation of Malt shall and other Pro- be calculated in the following Manner; (that is to say,) when the Malt to be exported shall not be blown 28 & 29 Vict. visions made. Roasted Malt in roasted Malt, and Malt shall weigh less than Forty Pounds Avoirdupois per Bushel, a Drawback at the Rate of the Duty payable on One Bushel of Malt shall be allowed and paid in respect of every Forty Pounds Avoirdupois of the Malt exported; and when the Malt shall weigh Forty Pounds Avoirdupois or upwards per Bushel, Drawback shall be allowed and paid according to the Quantity ascertained by Measure, subject, however, in either Case, to the Deduction of Seven and a Half per Centum upon the Quantity ascertained as directed by the Thirtieth Section of the said Act of the Twenty-third and Twentyfourth Years of Her Majesty's Reign; provided that no Malt shall be exported on Drawback which, after having been screened and cleaned as directed in the said Twenty-eighth Section of the said last-mentioned Act, shall be of greater Weight than Forty-four Pounds Avoirdupois per Bushel, and that no Malt (other than blown, roasted, and crystallized Malt) shall be exported on Drawback which, after having been screened and cleaned as aforesaid, shall be of less Weight than Thirty-six Pounds Avoirdupois per Bushel. 6. Roasted Malt shall be exported on Drawback by a licensed to be exported Roaster of Malt, or by a licensed Dealer in roasted Malt, and by only by Roasters and Dealers no other Person, and from the entered Premises of such Roaster or Dealer; and all the Provisions, Fines, Forfeitures, Pains, and Penalties contained in or incorporated by so much of Sections Regulations as Twenty-seven, Twenty-eight, Twenty-nine, Thirty, Thirty-one, Thirty-two, and Thirty-three of the said Act of the Twenty-third and Twenty-fourth Years of Her Majesty's Reign, Chapter One under same other Malt. hundred Inland Revenue. hundred and thirteen, as is now in force, and not repealed by this Act, in relation to the Exportation of Malt from a Malthouse, or to any Act, Neglect, or Omission of a Maltster, shall, so far as the same shall be applicable, extend and apply to the Exportation of roasted Malt, and to any Act, Neglect, or Omission of a Roaster of Malt or Dealer in roasted Malt. Revenue may leries of Ves those pre 7. It shall be lawful for the Commissioners of Inland Revenue Commissioners to permit a licensed Distiller, Rectifier, or Compounder to fix and of Inland use in his Distillery or Premises, subject to such Regulations as authorize the they think fit, any Vessel, Utensil, Cock, Plug, Pump, Pipe, or use in DistilFastening which shall be approved of by them, in addition to or sels, &c. in in lieu of any Vessel, Utensil, Cock, Plug, Pump, Pipe, or Fastening addition to prescribed and required by the Act passed in the Twenty-third and scribed by Twenty-fourth Years of the Reign of Her present Majesty, Chapter Law. One hundred and fourteen, and also for the said Commissioners to withdraw such Permission whenever they shall think proper to do so; and every such Vessel, Utensil, Cock, Plug, Pump, Pipe, or Fastening shall, so long as the same shall be used with the Permission of the said Commissioners, but no longer, be deemed to be a Vessel, Utensil, Cock, Plug, Pump, Pipe, or Fastening prescribed and required by the said Act; and all the Provisions, Penalties, and Forfeitures contained in or imposed by the said Act, or any other Act in force relating to any Vessel, Utensil, Cock, Plug, Pump, Pipe, or Fastening used by or on the Premises of a Distiller, Rectifier, or Compounder, shall, so far as the same shall be applicable, extend and apply to every Vessel, Utensil, Cock, Plug, Pump, Pipe, or Fastening permitted to be fixed and used under the Authority of this Act. be used as a 8. No Person shall use Methylated Spirit or any Derivative Methylated thereof in the Manufacture, Composition, or Preparation of any Spirit not to Article whatsoever capable of being used either wholly or partially Beverage or as as a Beverage or internally as a Medicine; and if any Person shall a Medicine. use Methylated Spirit or any Derivative thereof in the Manufacture, Composition, or Preparation of any Article as aforesaid, or shall sell or have in his Possession any such Article in the Manufacture, Composition, or Preparation whereof any Methylated Spirit, or any Derivative thereof, shall have been used, he shall forfeit the Sum of One hundred Pounds, and such Article shall be forfeited, together with the Vessels or Packages containing the same: Provided always, that nothing herein contained shall apply to the Use of Methylated Spirit, or any Derivative thereof, in the Manufacture, Composition, |