No person previously licensed under this Act, applying for a new licence, is to be deemed a beginner, unless a period of one year at least shall have elapsed between the expiration of the former licence and the taking out of a new one.— Sec. 12.

Supplemental Licences-Any person desirous of keeping to let for hire a greater number of horses or carriages than specified in his licence, may take out a supplemental licence for any additional number of horses or carriages, or both. Such supplemental licence is to be granted on payment of such sum for duty as would be payable by a beginner for a licence to keep and let for hire the number of horses and carriages respectively specified in such supplemental licence for the current year, ending on the 5th day of April.-Sec. 13. Before a supplemental licence can be granted the same form of requisition is necessary as in the case of the original licence.

The sum charged for a supplemental licence is the difference between the licence duty last paid by the postmaster and the duty he would have to pay for the increased number of horses, &c., about to be kept by him. If he pays

£1 17s. 6d. a quarter for one horse, and wishes before the end of the quarter to keep an additional horse, he will have to take out a supplementary licence costing him £1 5s. which is the difference between £1 17s. 6d., the amount of his existing licence, and £3 2s. 6d. the next higher quarterly rate, as may be seen in the table above given and the same rule is to be followed in charging any number of supplemental licences that may be successively required.

:

Entry. Every postmaster is required to make entry with the proper officer of excise of every stable, coach-house, shed, or other building in which he intends to keep any horse or carriage to let for hire. For every unentered stable, coach-house, shed, or other building, he is liable to a penalty of £100.— Sec. 14.

Signboard.-Postmasters, like other licensed traders, are required to put up proper signboards, stating their names and the business carried on by them; thus-" A. B., licensed to let horses for hire."

Business at Several Places.—A postmaster is allowed to carry on his business in any number of places under one licence, but he is required to make entry of the several places, and to specify in his requisition the number of horses kept at each place.

Transfer of Licences.-Post-horse licences may be transferred from one person to another; the person to whom the transfer is to be made is to make entry of his premises and deliver the necessary requisition.

Unlicensed Persons.-An unlicensed person letting any horse for hire to be used for any of the purposes specified in this Act, or any licensed person keeping at one time, to let for hire, a greater number of horses or carriages than he is authorized to keep, is liable to a penalty of £100.-Sec. 15.

(7.) RACE HORSES.

On every horse, which shall start or run for any plate, prize, or sum of money or other thing, the sum of £3 17s. Od. shall be charged as the duty for such horse for one year ending on 31st December. Duty to be deemed an Excise duty, and all powers and provisions of the Excise Acts to be applied thereto. Duty to be paid to the clerk of the course previously to the starting of the race horse, -clerk

to give his receipt therefor.

Owner refusing or neglecting to pay the duty, liable to a penalty of fifty pounds. Clerk of the course to demand the duty previously to the starting. Printed forms of receipts to be provided. Clerk to be accountable therefor: and to make out lists half-yearly of race horses, which have started at races at which he officiated and to pay over monies to collector of Inland Revenue. Clerk to be entitled to an allowance at the rate of one shilling in the pound on all monies paid by him to the collector. Penalty on clerk for refusing or neglecting to perform his duty. (Act, 19 and 20 Vie. c. 82, and 24 & 25 Vic. c. 91.)

(8.) RAILWAYS (GREAT BRITAIN).

Duties.-On all sums received for the conveyance of passengers upon or along any railway, the duty of £5 for every £100 so received. But no duty to be levied upon the receipts from the conveyance of passengers by any cheap train approved by the Board of Trade.

Regulations. The proprietor or company of proprietors of every railway in Great Britain, who shall carry or convey any passenger for hire in or upon any railway shall from time to time keep and render an account of all sums of money which shall be received or charged daily for the hire and conveyance of passengers, and of money paid by persons carrying such passengers to the proprietors of the railway on account of fares received, or for the use of the railway. Copies of the accounts to be delivered to the Commissioners of Inland Revenue, verified by affidavit, and the duties to be paid thereon monthly. The account to be made up to the close of each calendar month, and a copy thereof to be delivered to the Commissioners of Inland Revenue or the proper officer, within twenty days after the termination thereof. Proprietors of railways to deduct the duty on the sums to be paid over to proprietors of other railways. The company's books containing such account of passengers or of the money received, to be open to the inspection of the officers of Inland Revenue. Proprietors to give bond for securing to keep and render such accounts, and pay duty. Treasury may compound with proprietors for the duties chargeable on passengers conveyed on such railways for a period not exceeding seven years.

To secure to the poorer class of travellers the means of travelling by railway at a moderate rate, and in covered carriages, railway companies are required to provide and run one train along their railways, from one end to the other of each trunk, branch and junction line, each way daily, except Christmas Day and Good-Friday (this exception not to extend to Scotland), at fares not exceeding one penny per mile; such trains to be exempt from duty. But this exemption not to extend to any train which shall not be a train running on at least six days of the week, or else a train running to and from a market town on a market day, and approved by the Board of Trade as a cheap train for the conveyance of passengers to or from market, or a train appointed as an ordinary train travelling on Sunday and conveying passengers at fares not exceeding one penny per mile. (Acts 2 & 3 Wm. IV, c. 120; 5 & 6 Vic., c. 79; 7 & 8 Vic., c. 85; and 26 & 27 Vic., c. 33.)

(9.) SPIRITS, LAWS AFFECTING DISTILLERS, RECTIFIERS AND COMPOUNDERS.

Duties. The duty on spirits made in the United Kingdom is 10s. per proof gallon; and on spirits imported from the Channel Islands into the United Kingdom 10s. 5d. the proof gallon. (23 & 24 Vic. c. 129.)

Allowances. An allowance of two-pence per proof gallon to distillers or proprietors of spirits exported from an Excise duty-free warehouse, or deposited in a Customs warehouse. To rectifiers, on rectified spirits, whether sweetened or coloured, removed to a Customs warehouse for exportation or use as ships stores, under certain regulations as to strength, a drawback of the whole duties charged: also an additional allowance on rectified spirits of the nature of British compounds, not exceeding the strength of eleven per cent. over proof, of three-pence, and on spirits of wine of two-pence per proof gallon. (23 & 24 Vic. c. 129.)

Distillers.-Persons having wash fit for distilling, or low-wines or feints, and a If distillery is not within a quarter of a mile of still, are deemed to be distillers. No person a market town, distiller must provide suitable lodgings for the officer. to keep or use a still for distilling spirits, or make wort or wash without a licence. Licence may be refused for distillery situated near a rectifier, brewer, or vinegar maker; also to rectifiers, brewers, and vinegar makers situated near distilleries. No still of less capacity than 400 gallons to be kept (in England), and no still of less content than 40 gallons, or any distilling apparatus not capable of distilling 200 gallons of wash per hour to be licensed, without a Justice's certificate. (23 & 24 Vic. c. 114, ss. 2, 3, 5, 6, 7, 8, 9, & 11.)

A proper and secure spirit store to be provided at every distillery; and, after obtaining licence and before making entry, distiller must erect the following utensils, viz. :—If the produce of first distillation of wash be feints and spirits, one wash charger, one feints receiver, and one spirit receiver: but if the produce of the wash on the first distillation be low-wines, then in addition, one low-wines receiver, and one low-wines and feints charger: he may also erect for the first named still, one other feints receiver, and a second spirit receiver; and for the second kind of still, an additional low-wines receiver, feints receiver, spirit receiver, and lowwines and feints charger. All chargers and receivers to be close covered vessels, and to have dipping holes made that dipping rods may be secured therein. An opening to be made in every still to enable the officer to take samples. The end of every worm to be inclosed in a close safe. Proper cocks, plugs, pumps, and A discharge cock fastenings to be provided at distillers' or rectifiers' expense. to be fixed to each still and kept locked, unless a spent lees receiver be erected. All fixed utensils to have proper dipping places with metal plates; position of Commissioners may vessel or dipping place not to be altered without notice. order more than one dipping place to be made in cover of spirit receiver and store vats. Officer may require the water to be drawn off from any worm tub for examination. (Ss 13, 14, 15, 22, 23, 24, 27, 28, 29, 31, 32, 34 & 35.)

Entry to be made of distillery premises and utensils; no still, utensil, or place to be entered for more than one purpose. Every utensil, room, &c., to be marked with a particular letter or number; and pipes to be distinguished by certain colours. No entry of distillery premises to be withdrawn whilst any wash, low-wines, or other materials remain.

Distillery not to be within a quarter of a mile of a rectifying house; and the

contrary. Distiller, rectifier, or compounder, not to be a brewer, or maker of sweets, vinegar, cider, perry, or a refiner of sugar; nor carry on business on premises communicating with the premises of any such trader. Distiller, rectifier, and compounder, must affix board with name, &c., on front of their premises. Distiller not to be a dealer in spirits within two miles of his distillery, without consent of Commissioners. (Ss. 36 to 43 & 178.) Officer empowered to enter and survey; penalty for obstructing or not giving admission to officer. Distillers, rectifiers, and compounders to furnish officer with lights and ladders. Officer may break up ground and search for pipes, &c.; may also take samples of wort, wash, or spirits to try gravity or strength. (Ss. 44 to 47 & 95.)

Distiller to use only wort or wash made in his distillery. May use any kind of materials for making wort, provided the gravity of the wort produced can be ascertained by the saccharometer. The use of grain may be prohibited at certain times. Malt may be ground with millstones or by other means. (Ss. 49 to 52.)

Distiller on making special entry of malthouse may make malt duty-free, for the sole purpose of being used in the distilling of spirits. A secure store room to be Also provided at the malthouse for the depositing of malt removed from kiln. a store room at the distillery for securing malt removed from malthouse, and a secure mill-room for the grinding of malt therein. All fastenings (except locks) to be provided at the expense of the distiller. (18 & 19 Vic. c. 94, ss. 11, 14 & 15.)

Distiller on giving bond may receive and use duty-free, sugar and molasses, to be received only from the Customs or Excise Warehouse. No treacle to be received except from a sugar refiner, or manufacturer; secure stores to be provided for storing sugar, molasses, or treacle. Notice to receive sugar, &c., to be given, also

for removal thereof to mash tun. Stock account of malt, sugar, &c., to be kept by officer. Distiller prohibited from selling malt, sugar, molasses, or treacle. Licence may be revoked on second conviction. Persons unlawfully removing malt, sugar, &c., from distillery may be arrested.

to 63.)

(23 & 24 Vic. c. 114, ss. 53

Distiller not to brew or distil on a Sunday. The brewing of wort and distilling of spirits to take place in alternate periods. Distiller before beginning to brew, or to re-commence, to give six days' notice thereof. Notice to be given of each brewing of wort. Yeast not to be added to wort except in wash-back. Wort to be collected in fermenting back within eight hours. Declaration of quantity and gravity of wort to be given when collected. Any increase of the gravity or quantity specified in the declaration subjects the distiller to a penalty. Any saccharometer approved of by the Commissioners of Inland Revenue may be used. Bub may be made on notice being given, but must not exceed 60 degrees of gravity, and quantity used not to exceed 5 per cent. of the quantity of wash to which it is to be added. During brewing period wash may be removed to wash charger, and emptied back refilled. Yeast (not exceeding one-half per cent. of the quantity of wash) may be removed from wash in back, and sold, or added to wash in other backs. Declaration to be given when the whole of the wort and wash is collected in the wash backs and charger, and four hours before any still shall be unlocked. (Ss. 64 to 76.)

Notice to be given before removal of wash to charger; the whole contents of the back, or so much as will fill the charger, to be removed at one time; and the

contents of wash charger to be conveyed into the still or intermediate charger, before any other wash is removed. Samples of wash may be taken, and the original gravity determined in manner specified. Samples of wash may also be taken, and distilled by officer for the purpose of ascertaining the produce in low wines. Distiller to clean out receivers, and assist supervisor in distilling a charge of wash out of any back as required by such officer. If the produce of wash distilled exceed the proportion of 14 gallons of proof spirits for every 5 degrees of attenuation, distiller subject to a penalty. Four hours' notice to be given previous to the removal of low wines, feints, or spirits from receivers, and officer to attend and take account.

Low wines, spirits and feints produced to be kept separate until account thereof is taken. If the pumps be satisfactorily secured, low-wines and feints may be run together into the same receiver, and be continuously removed without notice to the charger. Two spirit receivers may be erected and distillation carried on continuously during the period, if the charging and discharging cocks of the spirit receivers be connected by fixed machinery, so that both cocks cannot be open at the same time. (Ss. 77 to 85.)

The first mode of charge for duty is by per-centage from the wash brewed, according to the attenuation, at the rate of one gallon of proof spirit for every five degrees of gravity attenuated. Second, from the computed quantity of proof spirits according to the quantity and strength of the low-wines produced. And thirdly, from the quantity and strength of the spirits and feints produced, computed at proof. The charge to be taken from the highest gauge of wort, wash, or bub, and according to the highest gravity, without any allowance for waste or dregs. In case of decrease in wash, distiller to be charged duty on an equivalent quantity of spirit in proportion to such decrease. No sugar, syrup, or glutinous matter to be added to low-wines, feints, or spirits, to prevent the true strength from being ascertained. (Ss. 86 to 90.)

Officer to make return of the quantity of spirits chargeable on the distiller who shall pay duty accordingly. Collectors may distrain for duties in arrear. (Ss. 91 & 92.)

of the quantity Also to make a

Distiller at the end of every distilling period to make a return of materials used, the wash distilled, and the spirits produced. declaration of the quantity of malt, sugar, or molasses, used in the period. (Ss. 93 & 94.)

No spirits to be received into a distiller's stock, but such as are distilled in his distillery. Spirits to be removed from store within ten days from end of the distilling period, except a quantity not exceeding 150 gallons in one cask. Balance to be struck in stock account and an allowance made not exceeding one-and-a-half per cent. on the spirits from receiver. No allowance if deficieney exceed three per cent. (Ss. 96, 97 & 98.)

Officer in charge of spirit store to attend daily, (except on Sunday,) from 5 a.m. to 8 p.m., and take account of the spirits. Spirits not to be removed without permit, nor in less quantity than nine gallons in any cask, or of any other strength than 25 0 o.p., 11 0 o.p., Proof, 10 0 u.p., 150 u.p., or 20·0 u.p., or within six-tenths per cent. over or under these strengths; but spirits may be removed at any degree of strength exceeding 43.0 o.p. Casks may be removed either full or on ullage. No permit to be granted, except to warehouse, without