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Spirits seized shall be deposited in King’s Warehouse, in London, or at Places appointed by Treasury in Scotland or Ireland, and on Account kept of Quantity and Strength.
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XIII. And whereas the Sale of condemned Spirits at the Out Ports of the United Kingdom, has in its Consequences afforded much Facility to Smuggling, and been productive of much Inconvenience and Detriment to the Revenue; for Remedy whereof, be it enacted, That, from and after the passing of this Act, all Foreign Brandy, Rum, Geneva, and other Spirits, which shall be seized at Sea in any Part of the Irish or British Channels, or Entrances thereof, or any of the North Seas to the Southward of the Frith of Forth, or in any Port, Harbour, Creek, Haven, or Roadstead of England or Wales, or of the said Islands of Guernsey, Jersey, Alderney, or Sark, or on Land within Twenty Miles of any Port of England or Wales, by any Officer of His Majesty’s Army, Navy, or Marines, or any Officer acting under the Orders of the Commissioners of Customs or Excise in England, shall, after Condemnation thereof, be forthwith conveyed to the Port of London; and all such Spirits which shall be seized elsewhere, or on or off any of the Coasts of Scotland or adjacent Islands, or in any Port, Harbour, Creek, Haven, or Roadstead of Scotland, by any Officer of His Majesty’s Army, Navy, or Marines, or any Officer acting under the Orders of the Commissioners of Customs or Excise in Scotland, or on Land in any Part of Scotland, shall, after Condemnation, be forthwith conveyed to any Port or Place that shall have been appointed for that Purpose by the Lords Commissioners of His Majesty’s Treasury of Great Britain, or any Three of them; and all Spirits which shall be seized by any Officer of His Majesty’s Army, Navy, or Marines, near to the Coast of Ireland, or by any Officer acting under the Orders of the Commissioners of Customs or Excise in Ireland, shall, after Condemnation thereof, be forthwith conveyed to any Place in Ireland that shall have been appointed for that Purpose by the Lords Commissioners of His Majesty’s Treasury of Ireland, or any Three of them; and all such Spirits, as soon as conveniently may be after the Seizure thereof, shall be safely lodged and secured in some Warehouse or Warehouses belonging to the Customs or Excise, and within Forty-eight Hours after being so lodged and deposited shall, if it shall appear proper or necessary, be drawn off and put into large and substantial Casks; and all such Spirits, whether so drawn off or put, shall be gauged and taken account of, and the Strength of each Quantity ascertained by the proper Officer or Officers of Excise, who is or are hereby required to attend and gauge and take an Account thereof upon receiving Twelve Hours Notice in Writing for that Purpose; and in case of Seizures made by the Officers of His Majesty’s Army, Navy, or Marines, or Customs, One or more Officer or Officers of the Customs shall take and keep an Account of the Quantity and Strength of every Seizure of Spirits against the proper Officer or Officers of Excise, and such Account shall be fairly entered in Books prepared for that Purpose, and countersigned by the Officers of both Revenues; and in case of Seizures made by any Officer or Officers of Excise, an Account of the Quality and Strength thereof shall be taken by the Collector or Supervisor, and one other Officer not interested therein, and fairly entered in a Book to be kept for that Purpose, and shall also be counterfigned by the respective Persons taking such Account.
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