|
|
Nothing in this Act to interfere with the rights of magistrates, trustees, &c. in cities, burghs, and places in Scotland, to collect their local duties on beer and ale. Brewers in such places to make monthly returns of the beer brewed and sold by them.
|
23. And whereas in the city of Edinburgh, and in other cities, towns, burghs, and places, in that part of Great Britain called Scotland, by several statutes heretofore passed certain rates, impositions, and duties are imposed and collected on beer and ale, to and for the use of the said cities, towns, burghs, and places, and are appropriated and applied to certain purposes specified in the several statutes imposing the same, for the levying and collecting of which said rates, impositions, and duties the charges made by his Majesty's officers for levying and collecting such revenue of excise, or an abstract thereof under the hands of the officers of excise, have been available to the magistrates of the city of Edinburgh, and the other cities, towns, burghs, and other places aforesaid, for levying and collecting the said rates, impositions, and duties: And whereas by reason of the duties on beer and ale payable to his Majesty ceasing to be collected under the provisions of this Act the magistrates of the said cities, towns, burghs, and other places will be deprived of the means heretofore used for raising, collecting, and levying the said rates, impositions, and duties; and it is therefore expedient, in order to prevent any injury or loss to any of the said cities, towns, burghs, or places, in which such rates, impositions, or duties are payable, to provide means for the due collection and payment thereof: Be it therefore enacted, that nothing in this Act contained shall affect or be deemed or construed to affect, alter, or in any manner interfere with the right or title of the magistrates of the city of Edinburgh, or of any other city, town, burgh, or place, in Scotland, or of any trustees or body corporate, or other person or persons, having right by any of the statutes aforesaid to collect, receive, raise, and recover any rates, impositions, or duties now payable on beer or ale within the same; and that in order to the due collection, raising, levying, and recovering thereof every brewer of beer or ale, liable to the payment of any such rates, impositions, and duties in the city of Edinburgh, or in any other city, town, burgh, or place, shall, at the end of every month make a true and particular entry or return to the magistrates, or the trustees, body corporate, or other person or persons, having the right to collect such rates, impositions, and duties within the city, town, burgh, or place in which such brewer shall reside or carry on his brewery, or to such person or persons as the magistrates, trustees, body corporate, or other person or persons having such right shall appoint, of all beer or ale which such brewer shall have brewed or made in that month preceding; and such brewer shall also at the end of every month make a true and particular entry or return to the magistrates or the trustees or body corporate or person or persons having right as aforesaid, or to such other person or persons as shall be appointed in that behalf as aforesaid, of all beer or ale which such brewer shall have sold without the limits of the city, town, burgh, or place in which such brewer shall reside or carry on his brewery, or within which such votes, duties, and impositions shall be payable; and every such entry or return shall, if required by the magistrate or other person or persons aforesaid, be verified on the oath or affirmation (which oath or affirmation any one of the magistrates of the city, town, burgh, or place is hereby authorized and empowered to administer) of the said brewer, or his principal workman or servant; and it shall and may be lawful for the magistrates, trustees, body corporate, or other person or persons, having such right as aforesaid, within every city, town, burgh, and place respectively, to collect, recover, levy, raise, and enforce the payment of the said rates, impositions, and duties payable within such city, town, burgh, and place respectively, according to the quantity of beer or ale mentioned in such two several entries or returns, in the manner, and by the same means, powers, penalties, and forfeitures, and authorities, as they are now empowered to raise, levy, collect, and enforce the same, or as any other rates, impositions, and duties payable within any such city, town, burgh, or place may be raised, levied, collected, and enforced, or by ordinary action in any competent court: Provided always, that all and every brewer and other person and persons shall remain entitled to and shall receive all such allowances and drawbacks, in respect to such rates, impositions, and duties, as they are now entitled to.
|
