the Commissioners or Justices shall grant a certificate of such loss or damage, and collector of Excise shall repay the same. (7 & 9 Geo. IV., c. 52, c. 76, and 11

Geo. IV., c. 17, s. 38.)

All malt, corn, or grain, and all vessels and utensils for making or keeping malt, in the possession of any person for his use, to be subject and liable to all arrears of duty, penalties, and forfeitures incurred by such maltster. (7 & 8 Geo. IV., c. 52, s. 79.)

Bere or Bigg Malt (Scotland and Ireland.)—The above general regulations under which barley malt is made apply also to bere or bigg, except as follows:-Entry to be made of any malthouse, place, or utensil for making or keeping malt from bere or bigg, the premises to be under a different roof, and separate and distinct from those entered for barley malt. Maltster cannot withdraw entry until the bere and bigg in his possession is made into malt and charged with duty. Maltster cannot change his entry for the purpose of making malt from bere or bigg to barley, or vice versa until all the grain of the kind from which he is working is removed, and the malt dried off. No bere or bigg to be brought into the possession of a maltster except upon notice, and a certificate from the grower or seller that the same is not mixed with other grain; certificate to be delivered to officer; bere or bigg to be of the growth of the country where malted. Penalty for giving or using false certificates. Bere or bigg received by maltster to be kept separate from all other bere or bigg for 24 hours, unless it be sooner examined by the officer. Officer may take account of bere or bigg in the possession of maltster, and may take samples. Barley, or malt from barley, found in the possession of maltsters malting from bere or bigg to be forfeited. Maltsters intending to make malt from bere and bigg for exportation are liable to the usual regulations. In cases of seizure, if claimed to be bere or bigg, the proof thereof to lie on the claimant. (3 Geo. IV. c. 30; and 11 Geo. IV. c. 31.) Malting for Distillery purposes.-Malt may be made duty-free, to be used in distilling spirits, in a malthouse approved by the Commissioners of Inland Revenue. A special entry to be made of malthouse for that purpose. And persons other than distillers, making duty-free malt to give security against frauds. Duty-free malt may be exported under such regulations as the Commissioners may prescribe. If malthouse be situated more than a mile from a market town, maltster to provide lodgings for the officer at a rent not exceeding £10. A secure kiln to be provided; when malt is drying thereon, the kiln to be kept locked up by the officer. Notice to be given to officer of maltster's intention to load the kiln; loading to be completed within two hours, and at no other time than between 5 a.m. and 7 p.m. Notice to be given to officer to admit workmen to stir the grain. Upon notice given, malt may be removed from kiln; malt to be measured from kiln and a deduction made of 5 per cent. for heat and commings; if after deduction quantity be less than that of the highest gauge, whilst in process, deficiency to be charged with duty. A secure and approved room to be provided at the malt house for the deposit of malt removed from the kiln. Malt to be removed to distillery from malthouse by permit, in sacks of four bushels, or 168 pounds weight. Twelve hours' notice of removal to be given. Malt remaining in store-room to be measured, and balance struck at least once a year. Deficiency to be charged with duty, and excess forfeited. Malt to be either measured or weighed, or both, as the Commissioners may direct. Maltster to provide correct measures and scales, and weights, and to assist officer in measuring and weighing. An allowance or deduction of 17 per

cent., to be made on cistern and couch bushels. Commissioners may revoke approval of malthouse and store-rooms. Besides his christian and surname, maltster to place over the entrance door of his malthouse the words "Entered to make malt to be used in distilling spirits only." Any person found unlawfully removing malt from a duty-free malthouse or a distillery, may be arrested and taken before a Justice to be summarily dealt with. Commissioners of Inland Revenue may make such regulations as to the time any particular kind of grain making into malt at a duty-free malthouse, shall be kept covered with water in the cistern, and the time it shall remain in the couch-frame, and to determine the rate of allowance to be made upon the gauges of such grain. (18 & 19 Vic. c. 94.)

Malting for Exportation.-Malt may be made in Great Britain without payment of duty for exportation, subject to the following regulations. Notice to be given to the officer of the quantity in each steeping of grain before beginning to wet. Not to be mixed with malt for home consumption under penalty of five shillings for every bushel mixed. Maltster not to begin to wet more than six days before all malt for home consumption is dried off, and vice verså. Officer to gauge such malt in all its operations till dried and removed from the kiln. All grain making into malt to be kept separate from other steepings until measured in the presence of the officer. Notice to be given of the hour when malt is to be removed from kiln, the malt to be measured and carried immediately on shipboard or secured in storehouse under lock of officer and proprietor; storehouse not to be opened except on notice. All malt to be removed and storehouse cleared out every fifteen months after the 5th of July. Officer on forty hours' notice expressing the quantity and port of exportation to attend and deliver out malt for exportation. Officer to keep an account of malt so delivered, and grant certificate. Officer at the port to attend the measuring of malt shipped, and remain on board until the vessel be cleared; hatches to be kept locked until the vessel is ready to sail. Forty-eight hours' notice of shipping to be given to the officer at the port. All malt relanded to be forfeited. Malt must be exported within nine months of the making and drying thereof. Malt to be secured in storehouse within six days of drying off. An allowance to be made to maltster on exportation of threepence per quarter for storehouses. (12 Geo. I, c. 4, and 3 Geo. IV. c. 18.)

Malt made duty-free for distillery purposes may also be exported under such regulations as the Commissioners of Inland Revenue shall make in that behalf. (18 & 19 Vic. c. 94, s. 8.)

Also malt upon which the full duties of excise have been charged may be exported as merchandise, and drawback allowed. Exportation to be made under such regulations as the Commissioners of Inland Revenue may make, and subject to the following conditions ::

"The malt to be made from barley, not to be blown, ground, or crushed, and shall be in the malthouse where made; must be screened and cleansed from commings and dust; after being so cleansed shall not weigh less than 39 pounds nor more than 42 pounds per bushel; maltster to give 24 hours' notice of his intention to export the malt; malt to be packed only between the hours of six o'clock in the morning, and six in the afternoon, and in the presence of the officer; to be measured into barrels, boxes, or bags, to be secured to the officer's satisfaction."

Maltster to provide measures, scales, and weights, and assist officer; in measuring and weighing. Officer at the port to give debenture to exporter at the expiration

of one month, and in calculating the quantity of malt entitled to drawback, seven and-a-half per cent. to be deducted from measured quantity. Malt exported not to contain unmalted grain under a penalty of £200 over and above any other penalty. (23 & 24 Vic. c. 113, ss. 27 to 32.)

Roasted Malt.-Malt not to be roasted for sale, or sold, or delivered, by any person other than a roaster of malt, or dealer in roasted malt duly licensed and entered. Maltroasters and dealers in roasted malt to take out a licence and renew the same annually. Maltroasters before beginning to roast malt to make entry with the proper officer of every warehouse, room, or other place, for receiving, preparing, roasting and keeping malt, and of every furnace, cylinder or other utensil for roasting malt; and every dealer in roasted malt before receiving, selling, or sending out any roasted malt to make entry likewise. Entered premises and utensils to be marked with a distinguishing number or letter. Officers of Excise empowered at all times to enter the premises of maltroasters and dealers in roasted malt, and to examine utensils and malt, and may take samples of any malt roasted or unroasted.

Roaster of malt not to receive into his possession any corn or grain other than unroasted malt, made by a licensed maltster, and purchased from such maltster, or from a malt factor: nor any dealer in roasted malt to receive any corn or grain other than roasted malt, roasted by a licensed maltroaster, and received from such maltroaster with a certificate as hereinafter mentioned. All malt in the possession of a malt roaster not made by a licensed maltster, and all raw or unmalted corn or grain, roasted or unroasted, mixed or unmixed with any malt, in the possession of any malt roaster or dealer in roasted malt; and all unroasted malt, or roasted malt not roasted by a licensed maltroaster, and accompanied by a lawful certificate, found in the possession of a dealer in roasted malt, shall be forfeited.

The proper officer of Excise to deliver a book to every maltroaster, and dealer in roasted malt, in which they shall respectively enter daily, in columns prepared for such purposes, the particulars of all malt received, roasted, and sent out by them and upon the next survey of the officer after receipt of unroasted malt by maltroaster, the latter to produce to the officer the Bill of Parcels, or Invoice for, or the Delivery Notes which accompanied such malt; officer to endorse the same with his name and the date of his inspection.

:

A stock account of malt to be kept by the officer, and if on taking and balancing the stock of any maltroaster, or dealer in roasted malt, the quantity shall be found to exceed the quantity which such maltroaster or dealer in roasted malt respectively ought to have in his possession, the excess shall be forfeited, and a penalty incurred; and if the quantity be less the maltroaster, or dealer in roasted malt to be liable to the penalty of £200; but no maltroaster to be liable to the said penalties when increase or decrease shall not exceed 10 per cent. on the balance left on the last stock taking, together with the quantity of unroasted malt since brought in and no dealer in roasted malt to be liable to the penalties when increase or decrease shall not exceed three per cent. Book may be made up before taking account, and malt in cylinders may be included. No malt to be roasted between the hours of 7 p.m. and 5 a.m., from the 31st March to the 1st September, and between 7 p.m. and 6 a.m., from 31st August to the 1st April; all malt so roasted to be forfeited. A certificate book to be delivered to every roaster of malt, and dealer in roasted malt, and all roasted malt to be sent out from the respective stocks accompanied by a certificate. Dealer in roasted malt to produce the certificate to the officer on his next visit after receipt of roasted malt.

All malt received by any maltroaster to be roasted by him in his entered premises; unroasted malt removed from roasting premises liable to forfeiture. All roasted malt sent out by any malt roaster and dealer in roasted malt, to be whole and unground, all ground or bruised roasted malt sold, sent out, or delivered to be forfeited. No brewer or other person, to purchase or receive roasted malt except from a malt roaster, or dealer in roasted malt. No maltster, or malt factor, or dealer in malt, or any druggist, or grocer to carry on the business of a maltroaster, or a dealer in roasted malt within one mile of business premises; but a maltster, malt factor, or dealer in malt, who carried on the business of a roaster of malt, or dealer in roasted malt before 1st April, 1842, within the prohibited distance, may with consent of commissioners of Inland Revenue continue so to do.

Maltroasters, and dealers in roasted malt, not to have in their possession, or to sell, or to deliver to any brewer, dealer in, or retailer of beer, any article, ingredient, preparation, or thing prohibited to be in the possession of such persons.*

All corn or grain in the possession of any maltroaster, or dealer in roasted malt which shall not have germinated to such a degree that the plumule thereof shall have been elongated to the extent of one-half of the length of the grain, to be deemed unmalted grain; but no penalty or forfeiture to be incurred in respect to any malt by reason of its being found to contain not exceeding 5 per cent. of grain which may not have germinated to the required extent, provided reasonable evidence shall be adduced to prove that such last mentioned grain has been subjected to the usual legal process for the making of malt. (5 Vic. s. 2, c. 30 and 19 & 20 Vic. c. 34.)

(6.) POST HORSES.

The Act which regulates the granting of postmasters' licences in England is the 16 & 17 Vic. c. 88.

Exceeding 20 Horses, then for every additional number of 10 Horses, and for any additional number less than 10, over and above 20, or any other multiple of 10 Horses, the further additional duty of..

10 0 0

N.B. It will be observed that the licence duty is not affected by the number of carriages when that exceeds 15; but that it continues to increase with the number of horses.

The articles forbidden to be in the possession of a brewer are, any liquor, extract, calx, or other material or preparation for darkening the colour of beer, other than brown malt, or beer colouring made from sugar on the entered premises of the brewer; nor can a brewer use or have in possession molasses, honey, liquorice, vitriol, coculus indicus, grains of paradise, guinea-pepper, opium, syrup, composition or extract of sugar.

Such

Licences.-Every person before letting any horse for hire to be used as a saddle horse, or for drawing any carriage conveying any person, or drawing any hearse, is required to take out a proper licence for that purpose under this act. licences are to be granted by the collector and supervisor of the collection and district, wherein the parties applying for them reside.

Exceptions. The provisions of this act are not to apply to any horse used in drawing any public stage carriage duly licensed, nor to any horse used in drawing any hackney carriage duly licensed for plying for hire in the public streets or roads, within the limits prescribed by the act for the regulation of Metropolitan stage and hackney carriages.-Sec. 5. Any person may let a horse or carriage for hire to be used solely in conveying prisoners to or from gaol, without licence. (24 & 25 Vic. c. 91, s. 16.)

Every person applying for a post-horse licence, is to fill up and sign a requisition provided by the excise. The applicant is to insert therein his christian name and surname at full length, his place of abode, and the place or places where he intends carrying on his business as a postmaster; he is also to insert therein the greatest number of horses and carriages respectively which he shall have kept at any one time within the space of one year immediately preceding. The duty on the licence granted on such requisition, is to be charged according to the greatest number of horses or carriages so kept, whichever may give the higher rate of duty. It is provided that any person may obtain a licence authorizing him to keep a greater number of horses and carriages respectively than he shall have kept in the previous year, and also that any person who shall not have kept any horses or carriages in the preceding year, may obtain a licence authorizing him to keep any number of horses and carriages.-Sec. 6.

The following particulars are to be inserted in the licence, viz. :-The christian name and surname of the person to whom it is granted, his place of abode, the greatest number of horses and carriages respectively intended to be kept, and the several places where such person intends carrying on the business of a postmaster. -Sec. 7.

Such licences are to expire on the 5th day of April in each year, after the respective days on which they are granted.-Sec. 8.

Quarterly Licences.-By Treasury order, licences may be granted to any person, if requested, for three calendar months, to be reckoned from the 6th of the month in which issued, on payment of a fourth part of the duty chargeable for a whole year, but the licence must be dated on the day it is granted and if taken out in any case before the 6th of the month, the three months are to be reckoned from the 6th of the preceding month.

Renewal of Licences.-Every person licensed under this Act, and who is desirous of continuing the business of a postmaster, is required to renew his licence. Twenty-one days before the expiration of his current licence he is to give notice to the proper collector or supervisor of his intention to renew it. When notice is thus given, the new licence is to bear date from the expiration of the former one; but when such notice is not given, the licence is to be dated on the day on which the application is made-Sec. 9.

Beginners.-Licences to persons commencing business may be granted on payment of a proportionate part of the duty, according to the quarter in which they are taken out.--Sec. 11.