Inland Revenue Act, 1868

1 & 2 Will. 4. c. 55. ss. 17, 18

Meaning of word “spirits” in recited sections.

6. Whereas under the seventeenth and eighteenth sections of the Illicit Distillation (Ireland) Act, 1831, power is given to any officer of Excise to seize in Ireland, as therein provided, any spirits, low wines, wort, wash, and other materials preparing or prepared for distillation; and doubts have arisen whether, under the provisions in the said sections contained, spirits completely distilled can be lawfully seized: Be it declared, that the word spirits, wherever such word is used in the said sections respectively, shall be taken to include all spirits whatsoever, whether completely distilled or otherwise.