ILLINOIS UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN Production Note Project Unica Rare Book & Manuscript Library University of Illinois Library at Urbana-Champaign 2015 ANNO PRIMO VICTORIiE REGINA. «********##****##• a!**-*#************##******#****#**** CAP. LVII. An Act to impose certain Duties of Excise on Sugar made from Beet Root in the United Kingdom. [loth July 1837.] WHEREAS it is expedient to impose certain Duties of Excise on Sugar made or manufactured from Beet Root in the United Kingdom : Be it therefore 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, That from and after the Commencement of this Act there shall be charged, raised, levied, collected, and paid on every Hundred Weight of Sugar manufactured in the United Kingdom from Beet Root, and so in proportion for any greater or lesser Quantity than a Hundred Weight, a Duty of One Pound Four Shillings. II. And be it further enacted, That the said Duties by this Act imposed shall be under the Management of the Commissioners of Excise, and shall be charged, raised, levied, collected, paid, and recovered and accounted for under the Authority of this Act, and in such and the like Manner, and in and by any of the general or special Means, Ways, or Methods, and under and subject to the like Pains, Penalties, and Forfeitures, by which any other Duties of Excise are or may be charged, raised, levied, collected, paid, recovered, and accounted for ; and all the Monies arising by the Duties G F by Sugar manufactured from Beet Root to pay a Duty of 1/. 4s. per Cwt. Duties to be under the Management of the Commissioners of Excise.482 Manufacturers of Beet Root Sugar to make Entry of their Premises. Premises to be marked. Officers of Excise may enter Sugar-houses, and take Account of Sugar-juice, Syrup, &c. l°VICTORIÆ, Cap.57. by this Act imposed and made payable as aforesaid, the necessary Charges of raising, recovering, and accounting for the same excepted, shall from Time to Time be paid into the Receipt of Her Majesty’s Exchequer at Westminster, and shall be carried to and made Part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland. III. And be it further enacted, That every Maker or Manufacturer of Sugar from Beet Root shall, before he shall commence to make or manufacture any Sugar, or to prepare any Materials for the making or manufacturing of any Sugar, make a true and particular Entry in Writing of all and every Cylinder or Mill, Press, Vat, Copper, Cistern, Pan, and other Vessel or Utensil, Sugar-house, Warehouse, Storeroom, and Place intended to be made use of by him for the making or keeping any Sugar, or the preparing any Materials for making the same, by delivering such Entry to the proper Officer of Excise authorized to receive the same ; and in every such Entry every Sugar-house, Warehouse, Store-room, and Place, Cylinder or Mill, Press, Vat, Copper, Cistern, Pan, and other Vessel or Utensil, shall be distinguished by a particular Number or Letter, or Number and Letter or Letters, and the respective Purpose for which the same is to be used shall be specified and described ; and every such Entry shall also set forth the Name and Place of Abode of the Person or Persons making the same, and the Place where his or their Premises or Sugar-house shall be situated, and shall be signed by such Maker or Makers ; and in default of making such Entry, such Maker shall for every unentered Sugar-house, Warehouse, Storeroom, or Place, Cylinder or Mill, Press, Vat, Copper, Cistern, Pan, or other Vessel or Utensil, forfeit Two hundred Pounds, together with all Sugar-juice, Syrup, Materials, and Goods therein. IV. And be it further enacted, That every Maker or Manufacturer of Sugar from Beet Root shall mark and number, and at all Times keep marked and numbered, every Sugar-house, Warehouse, Storeroom, and Place, Cylinder or Mill, Press, Vat, Copper, Cistern, Pan, and other Vessel and Utensil, by him made use of for the making or manufacturing or keeping of such Sugar, with distinguishing Numbers or Letters, or Numbers and Letters, denoting the Purpose for which each is respectively used, and corresponding to the Description thereof in the Entry; and every Sugar-house, Warehouse, Storeroom and Place, Cylinder or Mill, Press, Vat, Copper, Cistern, Pan, and other Vessel and Utensil which shall not be so marked or numbered, or which shall not correspond with the Description in the Entry, or the Use whereof shall not be described and specified in the Entry, shall be deemed and taken to be unentered. V. And be it further enacted, That it shall be lawful for any Officer of Excise at all Times, by Day or by Night, upon his Request, to enter into every Sugar-house, Warehouse, Storeioom, or other Place whatsoever entered or made use of by any Maker or Manufacturer of Sugar from Beet Root for the making or manufacturing or keeping of such Sugar, and to inspect and examine the same, and all Sugar-juice, Syrup, Liquor, and Materials making into 5 Sugar,~Tl/l (X P(*b 1° VICTORIA, Cap. 57. 483 Sugar, and from Time to Time to examine, weigh, and take an Account of all Sugar, and to gauge or otherwise take an Account of the Capacity or Content of each and every Vat, Copper, Cistern, Pan, or other Vessel directed to be gauged or the Capacity thereof ascertained by this Act, or by any Order of the Commissioners of Excise, and also to examine, gauge, and take an Account of all the Juice, Syrup, Liquor, or Material making into Sugar in every such Vat, Copper, Cistern, Pan, or other Vessel or Utensil; and every Maker or Manufacturer of Sugar from Beet Root into whose Sugar-house or Premises aforesaid any Officer of Excise shall on his Request be prevented or hindered from entering, or having entered shall be hindered or prevented from doing any such Act as aforesaid, shall forfeit Two hundred Pounds. VI. And be it further enacted, That no Maker or Manufacturer Syrup-cis-of Sugar from Beet Root shall make use of any Syrup-cistern, or any Vat, Copper, Pan, or other Vessel or Utensil directed by the Com- fo bfm’ade missioners of Excise to be gauged and the Dimensions thereof use of until ascertained, before the same shall have been gauged and tabled by the gauged and Supervisor or other proper Officer of Excise, on pain of forfeiting tab ed' Twenty Pounds for every Day the same shall be so used. VII. And be it further enacted, That no such Maker or Manu- Size or Posi-facturer of Sugar from Beet Root shall in any Manner alter, or suffer to be altered, the Size, Position, or Level of any Syrup- be altered cistern, or any Vat, Copper, Pan, or other Vessel or Utensil, directed after having to be gauged and tabled, at any Time after the Supervisor or proper been gauged Officer of Excise shall have gauged and ascertained the Capacity or a“detabl®d’ Content thereof, except on Notice in Writing to the Officer of Notice. Excise of the intended Alteration, on pain of forfeiting One hundred Pounds. VIII. And be it further enacted, That every such Maker or Notice to be Manufacturer of Sugar shall from Time to Time, at least Four Hours |"e“ °;incl_ before he shall begin to rasp, grind, or mash any Beet Root for the ing ¿Jr masi,. making of Sugar, deliver to the proper Officer of Excise a Notice in ;n| of Beet Writing, in which shall be set forth the Day and Hour when such Root to be rasping, grinding, or mashing is to be commenced, on pain of for- ® into feiting One hundred Pounds for every Omission to give such Notice. IX. And be it further enacted, That every such Maker or Manu- When Juice facturer of Sugar shall from Time to Time, when and as often as any Juice or Syrup shall be clarified and run into and collected in the the Syrup-Syrup-cistern, immediately and without Delay deliver to the proper pau, a Deck-Officer of Excise a Declaration in Writing specifying the particular Syrup-cistern, if there shall be more than One in the House in which Gravjty t0 such Juice or Syrup shall be contained, and setting forth the Quan- be given to tity of such Juice or Syrup and the particular Gravity thereof, and the Officer, thereupon the Officer of Excise shall attend and take an Account of who^s to^ the Quantity and Gravity of such Juice or Syrup; and no Part of take an Ac. such Juice or Syrup shall be drawn off or removed from the Syrup- COUntofit. cistern for the Space of Two Hours after such Declaration shall have been delivered, unless the proper Officer of Excise shall have previously484 l0VICTORIÆ, Cap.57. viously taken an Account of the Quantity and Gravity thereof ; and every such Maker or Manufacturer of Sugar in whose Sugar-house any Juice or Syrup shall be drawn off or removed from the Syrup-cistern without such Declaration as aforesaid having been delivered, or before the Expiration of Two Hours after such Declaration having been delivered (except as aforesaid}, or by whom or on whose Behalf any untrue Declaration of the Quantity or Gravity of the Juice or Syrup in the Syrup-cistern shall be delivered, shall forfeit One hundred Bounds. Officer may X. And be it further enacted, That it shall be lawful for any Officer rake Samples 0f Excise from Time to Time, and whenever and as often as he shall ruTcÎtern^ deem ^ expedient, to take any Sample or Samples of any Juice or and'the Gra- Syrup in any Syrup-cistern in the Sugar-house of every such Maker ity of such or Manufacturer of Sugar, in order that such Officer may ascertain Samples to the Gravity of such Juice or Syrup, and from such Part of any such t>he' °f Excise shall charge such Maker 01 Manufacturer of Sugar for a Quantity of Sugar in pioportion to the Gravity of such Juice or Syrupf as set forth in Fir,t f suchDOffiaiatl°n the,reof’.or as ascertained and taken account of by the G,av”y such Office, according to a 1 able to be prepared under the Direc- °ftheSy™P; tions of and approved by the Commissioners of Excise for showing the Quantity of Sugar contained m any given Quantity of Juice or Syrup according to the specific Gravity thereof, as ascertained by tlm Sac-charometer, after making an Allowance of Fifty per Centum on such Quantity for Molasses, Drainage, and Wash. °n such F\ Hse 'shnJ1d 1>C I1* ful,tl'C!' enactAed’ That whenever any Officer of Second, by .xcise shall weigh and take an Account of any Sugar made at the the WeiSht Sugar-house of any such Maker or Manufacturer of Sugar after the oftl}e Su,gar same shall have been manufactured and finished, such Officer shah F charge the Maker or Manufacturer of such Sugar on the full Quantity ot Sugar which he shall so weigh and take an Account ot; exclusive of any Waste or Drainage which may have run therefrom. XV. And be it further enacted, That every Officer of Excise under whose Survey any such Maker or Manufacturer of Sugar shall be, or any other Officer who shall be appointed so to do, shall rom Time to I ime, at the Expiration of every Six Weeks or at such other Times as the Commissioners of Excise shall direct, make out and deliver to the Collector of Excise, or to such Person or Persons as the Commissioners of Excise shall appoint to receive the same an Account or Return in Writing of the Quantity of Sugar foi which such Maker of Sugar shall have become chargeable with Duty m such preceding Six Weeks or Period, and of the Duty payable thereon ; and every such Officer is hereby required in every such Return to charge and such Officer shall charge such Maker or Manufacturer according to whichever of the Modes of charging: herem-before prescribed shall produce the highest Amount of Duty*; and such Officer shall also leave a Copy of such Account or Return w , Maker or Manufacturer, and the Account or Return of such Officer shall be a Charge on every such Maker or Manufacturer of Sugar, who shall pay and clear off the Duty appearing by such Account or Return to have become due within Six Days after such Account or Return shall have been made, or in default thereof shall forfeit Double the Amount of such Duty. XVI. And be it further enacted, That any such Saccharometer Any Saccha-may pe used for ascertaining the Gravity of Juice or Syrup for the ronieter pre- Uiarge of Duty under the Provisions of this Act as shall from Time s?ribed ^ ft the Commis- to Officer of Excise to make out a Return of the Duty every Six Weeks, and charge the Maker by whichever Mode will produce the highest Amount of Duty.1° VICTORIES, Cap.57. Makers of Sugar to keep Scales and Weights, and permit the Officers of Excise to use them. Penalty for Neglect, 100/. ; for using false Scales or Weights, &c. 300/. 486 sioners of to Time be ordered and prescribed by any Order of the Commissioners Excise may Gf Excise ; and all Juice and Syrup shall for the Purposes ot this Act be used for be deemed and taken to be of the Gravity at which such Saccharometer ascertaining ghaU Qn the Application thereof denote or indicate such Juice or Syrup ofthe Syrup, to be : Provided always, that it shall not be necessary on the Trial of any Information, Action, Suit, or other Proceeding to produce or give in Evidence any such Order ofthe Commissioners of Excise for the Use of any such Saccharometer. XVII And be it further enacted, That every such Maker or Manufacturer of Sugar shall and he is hereby required to provide and keep in his Sugar-house just and sufficient Scales and Weights, affixed and placed in a proper and convenient Place to be approved of by the Supervisor or Surveyor of Excise ; and every such Maker or Manufacturer shall permit and suffer any Officer of Excise to use the said Scales and Weights for the Purpose of weighing and taking an Account of all the Sugar which shall be at any Time m the Possession of any such Maker or Manufacturer; and every such Maker or Manufacturer of Sugar who shall neglect to keep such Scales and Weights so.affixed and placed as aforesaid, or who sha not permit or suffer any Officer of Excise to use the same, shall forfeit One hundred Pounds; and every such Maker or Manufacturer who shall in the weighing-of any Sugar make use iff, or procure or suffer to be made use of, any false or unjust or insufficient Scales or Weights, or who shall make use of any Force or Violence, or practise any Art, Device, or Contrivance, by which any Officer of Excise may be hindered or prevented or deceived in taking the true Account or Weight of any Sugar, or charging the true Amount of Duty thereon, shall forfeit Three hundred Pounds, together with all the Sugar weighed or produced to be weighed at the Time o such Offence, and all such unjust or insufficient Scales oi Weights. XVIII. And be it further enacted, That every such Ma^®r Manufacturer of Sugar shall, when and as often as he shall be theret required by any Officer of Excise, aid and assist the Officers of Excise with a sufficient Number of his Workmen or Servants mjveging and taking an Account of all Sugar in the Possession of such Maker or Manufacturer required to be weighed under ^®,^10^10nhS “. this Act, on pain of forfeiting for every Refusal or Neglect One dred Pounds. XIX. And be it further enacted, That every such Maker or Manufacturer of Sugar shall at all Times keep all Sugar which shaff not have been charged with Duty separate and apart «“^‘ ^ar vhich shall have been so weighed and charged, on pain of foifeiting Une hundred Pounds. XX And be it further enacted, That every such Maker or Manufacturer of Sugar who shall hide or conceal, or cause to be Idruof concealed,"or shall remove, or -nvey aw^ cause to be removed, or conveyed away fiom, or deposited in anj Place, any Sugar, or any Juice or Syrup, to evade the Duties charge-able thereon, or any Part of such Duties, or before the full Duties Maker of Sugar to assist with his Servants in weighing. Sugar not charged to be kept separate from that which has been. Penalty on evading the Duty.