All roasted malt received by any brewer, must be accompanied by a certifieate from the mait roaster, or dealer in roasted malt, from whom it has been purchased. Such malt must be stored in a room specially entered for that purpose, separate from all other malt. The brewer on the next survey of the officer after the receipt of any roasted malt is to deliver to him the certificate that accompanied it, and show him such malt, or so much of it as shall remain unused. The officer is authorized to examine and take samples of roasted malt in the possession of the brewer. Any brewer is liable to a penalty of £200 for knowingly receiving roasted malt without a certificate, for not depositing such malt in the room entered for that purpose, for neglecting or refusing to give the certificate to the officer, or knowingly delivering it to any other person, for refusing to show the officer any roasted malt received, or obstructing him in the performance of his duty; and all roasted malt received by a brewer without certificate, or which shall be found in his possession in any place other than the room entered for storing it, is liable to forfeiture.

No brewer, on pain of incurring a penalty of £100, is to purchase or receive roasted malt from any other person than a licensed malt-roaster or dealer in roasted malt.

Any brewer using or taking into his custody or possession, any molasses, honey, syrup, composition, extract of sugar, or any sugar on which the customs duties have not been paid, is liable to a penalty of £200.

The provisions of the 1st, 2nd, and 3rd secs. of the Act 10 Vic. c. 5, are not to prevent any brewer from making use of, or from preparing beer colouring from refined sugar, sugar candy, or bastard sugar, on which the customs duties have been paid, or which shall have been manufactured in the United Kingdom from materials upon which the customs duties have been paid.

Any brewer may prepare for his own use in any part of his entered brewery premises, beer colouring from sugar which he can legally use.

Unmalted Grain. -Brewers cannot store in their brewery premises, or, in any premises belonging or adjacent thereto, any raw or unmalted corn or grain (except corn or grain intended for making malt, stored in entered premises) whether un. ground, ground, or bruised,

Horse corn.-Any brewer may enter premises in which to store horse corn, but they must be so far distant from the brewery premises as not to have any internal communication therewith. Raw or unmalted corn or grain found in any brewery, or in any premises belonging or adjacent thereto, whether entered or not (except as aforesaid) is liable to forfeiture, and the brewer on whose premises such grain shall be found, is subject to a penalty of £200.

Adulteration.-Brewers of beer for sale in Great Britain are prohibited, on pain of incurring a penalty of £200, with the forfeiture of the articles referred to, as well as any wort or beer to which they may have been added, from having in their possession, or using in the brewing of beer, any molasses, honey, liquorice, vitriol, cocculus indiæ, grains of paradise, Guinea pepper, opium, or any other article or preparation as a substitute for malt or sugar.

Any chemist or other person knowingly supplying any licensed brewer directly or indirectly with any of the articles above enumerated, or any other ingredient or preparation to be used as a substitute for malt or sugar, is liable to a penalty of £500.

Acts.- 56 Geo. III. c. 58; 1 & 2 Geo. IV. c. 22; 6 Geo. IV. c. 81; 7 & 8 Geo, IV. c. 52; 1 Wm. IV. c 51; 5 Vic. sess. 2, c. 30; 10 Vic. c. 5; 13 & 14 Vic. c. 67; 17 & 18 Vic. c. 30; 18 & 19 Vic. c. 94; 25 Vic. c. 22.

(4.) CHICORY.

The duty on Chicory, or any other vegetable matter applicable to the uses of chicory or coffee, grown in the United Kingdom, is £1 1s. 9d, for every hundredweight of raw or kiln dried, until the 1st April, 1864, and on and after that day £1 4s. 3d.

The Customs duty on foreign Chicory imported is £1. 6s. 6d. per cwt.

General Regulations.-Every dryer of chicory or other vegetable matter applicable to the uses of chicory or coffee, and every roaster thereof, and every dealer therein, is to make entry of his premises, kiln, furnace, cylinder, or machine for drying, roasting, or keeping chicory or other such vegetable matter. No other person to have in his possession any dried chicory, or other such vegetable matter, exceeding fourteen pounds in weight, under a penalty, and forfeiture of the chicory, &c. Dryer of chicory, to provide a secure warehouse for storing dried chicory; warehouse to be kept locked by officer. Six hours' notice to dry chicory, and a similar notice to remove chicory from kiln. Officer to attend, and weigh chicory, and secure the same in warehouse; weighing and depositing to be completed within two hours. Dryer not to have dried chicory on his premises, except in the warehouse and on the kiln, on pain of forfeiture. Four hours' notice to remove chicory from warehouse; not less than one hundred weight to be delivered out at any time, nor at any other time than between 6 o'clock in the morning and 6 in the evening. Officer to keep stock account, and take and balance stock; duty to be charged on deficiency, and a penalty of £200 incurred if deficiency exceed two per cent. Officer to make periodical returns of duty charged. Dryer to pay and clear off such charge. Dryer to provide scales and weights, and assist officer in weighing, &c.; also to provide proper accommodation for the officers. Dryer not to have in his possession dried chicory, &c., other than such as shall have been dried on his own kiln. No dryer of chicory, to be a roaster of chicory, or of coffee, on the same premises, or to have any quantity exceeding six pounds in weight of roasted chicory or of coffee, upon his premises-but dryers who were roasters of chicory, on the same premises previous to the 1st June, 1860, may with the consent of the Commissioners of Inland Revenue continue to use the same premises.

Under such regulations as the Commissioners of Inland Revenue may make, any dryer of chicory, &c., may remove from his warehouse any dried chicory to the warehouse of any other such dryer, to be charged with the duty at the last named warehouse. Or, a dryer or roaster of chicory, may receive foreign dried chicory, on which the duties of customs shall have been paid, the proof thereof to lie on the owner. Or, any dryer of chicory, may remove partially dried chicory, to warehouse, and afterwards return and re-dry the same.

Dried chicory to mean chicory which shall have been dried by kiln or any other means, and not completely roasted, fit for grinding to powder. Roasted chicory to mean chicory which shall have been completely roasted, whether it be ground or not. Dryer of chicory to mean any person who shall kiln dry, or dry chicory, &c.

by any other means.

And Roaster of chicory to mean any person who shall carry, on, or continue, the process of drying chicory, to a state in which it shall be fit for grinding to powder. (Act 23 & 24 Vic. c. 113, ss. 8 to 21.)

(5.) MALT.

Duties. The present rate of duty on malt made from barley, or other corn or grain, not being bere or bigg for home consumption in Scotland, is two shillings and sevenpence per bushel, and is levied under the authority of 6 Geo. IV., c. 58, and Treasury Minute of May 11th, 1826. The duty on malt made from bere or bigg in Scotland and Ireland for home use is levied under the 6 Geo. IV., c. 58 for Scotland, and 11 Geo. IV., c. 31 for Ireland, at the rate of two shillings per bushel; and by 3 Vic., c. 17, s. 1, an additional duty of 5 per cent. is charged on all the above rates of duty. The duty of two shillings and sevenpence and 5 per cent. is also chargeable on malt made from bere and bigg in Scotland and Ireland, when imported into England.

Drawbacks. On duty-paid malt exported as merchandise, a drawback is allowed of the duties charged after deducting 7 per cent. of measured quantity. (23 & 24 Vic. c. 113.)

Malt may be made in Great Britain and entered for exportation only without payment of duty under the provisions of 12 Geo. I., c. 4; and malt made dutyfree for distillery purposes may be exported under certain regulations.

General Regulations.-Entry to be made by every maltster, with the surveying officer of Excise, of every building, place, vessel, utensil, and kiln, intended to be used in, or for the making or keeping of malt, or for the storing of corn or grain to be made into malt; the maltster's name in full, with the words "licensed maltster" must be painted and placed publicly visible over the principal or outward door or gate of his entered premises, and before commencing to work, maltster must take out a licence. No building, place, utensil or kiln, to be entered for more than one purpose, except that any room or place may be used for keeping malt and grain, provided the malt and grain be separated by a partition. Every malt cistern capable of containing more than eight bushels, to be permanently made, with the sides and ends straight and at right angles to each other; to be of no greater depth than 40 inches in any part, with an even bottom, and the inclination for the drip not to exceed half an inch for every foot in length; to be so placed that the officer may have sufficient light to gauge the grain therein, and to have a clear open space of 48 inches at the least above every part of said cistern. Maltsters to provide and maintain sufficient means to enable the officer to gauge the grain therein conveniently and safely. No cistern to be used until a certificate in writing from the supervisor of the district has been obtained for the use thereof. Couch frames to be made with the sides and bottoms straight and at right angles to each other, three of the sides to be permanently fixed; the moveable side to be formed of boards at least two inches in thickness. Such frame to be supported on the outside so as to preserve the same dimensions when filled with grain as when empty. No penalty to be incurred for using cistern or couch frames otherwise constructed, if in use previous to 2nd July, 1827, provided the consent of the Commissioners of Inland Revenue to use the same has been obtained. (6 Geo. IV. c. 80, ss. 2 & 25; 7 & 8 Geo. IV. c. 52, ss. 1 to 6; and 11 Geo. IV. c. 17, ss. 1 & 3.)

Malt to be charged with duty by gauge only, subject to the deduction of 18} bushels in every 100 found in the cistern or couch frame, or one-half the quantity found on the floor or kiln. (12 Anne, st. 1, c. 2, s. 17; 1 Vic. c. 49, s. 9.)

Officers may enter buildings used by maltsters at any time, gauge all vessels therein, and take account of grain and malt; to make a return or report in writing to the Commissioners of Inland Revenue, which return shall be a charge of duty upon the maltster; giving, if demanded at any time, a copy of such charge in writing to the malster. A specimen to be kept by the officer on the entered premises of every maltster, and officer to enter on such specimen the number of bushels charged on each steeping. Maltster not to destroy, remove, or obliterate the entry thereon. Any maltster obstructing, resisting, or hindering an officer in the due execution of his office renders himself liable to a penalty of three hundred pounds. (7 & 8 Geo. IV. c. 52, ss. 7 to 9; 11 Geo. IV. c. 17, s. 4; 1 Vic. 49, s. 11.)

Twenty-four hours' notice to be given in writing of the day and hour when maltster intends to wet or steep grain to be made into malt, grain to be covered with water before the expiration of three hours from the hour mentioned in the notice; maltster not to begin to steep before 7 o'clock in the morning nor after 5 o'clock in the evening. Should the hour stated for steeping be later than 3 o'clock in the afternoon, the grain must be covered with water within one hour from the time so specified. Grain in cistern to be kept covered with water for at least 40 hours. Water may be drained from the corn or grain once during the steeping on due notice having been given, provided the corn be again covered within an hour. No corn to be added to that in steep after the account has been taken by the officer. Corn to be emptied only between 7 o'clock in the morning and 4 in the afternoon. All cisterns in malthouses having any internal communication to be emptied of the grain therein on the same day; and when the grain from two or more cisterns is emptied into one couch frame, the emptying of the last cistern to be finished within 3 hours of the time of beginning to empty the first of such cisterns; grain not to be taken out of any cistern within 96 hours of the last emptying of any cistern under the same roof. Grain not to be conveyed away from cistern so that it cannot be gauged in couch frame. (7 & 8 Geo. IV. c. 52, ss. 16, 17, 30, & 31; 11 Geo. IV. c. 17, ss. 13 & 14; 1 Vic. c. 49, s. 22 & 23 ; and 24 Vic. c. 113, ss. 22 & 24.)

All grain to be removed direct from the cistern to the couch frame, and to be laid flat and level therein by the maltster, and not to exceed 30 inches in depth in any part; to be so kept in the couch frame for the space of twenty hours at least from the time of removal from the cistern; grain to be deemed in couch for 24 hours, if not previously gauged by officer. Grain not to be trodden or forced together in the couch frame. An officer suspecting such to have been done may have the grain removed from the couch frame and returned therein; an increase of 5 per cent. found before the grain has been emptied 8 hours from the cistern or 6 per cent. if 8 and not 16 hours, or 7 per cent. after 16 hours, to be deemed conclusive evidence of such grain having been forced together; maltster not to have more than 6 floors or steeping of grain including the couch and kiln, arising from one cistern, or from more than one cistern emptied into the same couch frame. Floors may be divided into two or more pieces for working or drying. Grain on floor to be laid level, and in such form that it may be conveniently gauged, and in regular succession, according to seniority of age. Grain of different steepings

must not be mixed either on the floor, or on the kiln. Grain on the floor not to be watered or sprinkled before it has been emptied from the cistern 288 hours, unless it has been kept covered with water in the cistern 50 hours, in which case the floor may be sprinkled at the end of 96 hours from the time of its removal from the cistern, on the maltster giving 24 hours' notice of his intention to sprinkle. The grain to be kept in operation on the floor 168 hours at the least from the time of its removal from the cistern. (7 & 8 Geo. IV. c. 52. ss. 36, 37, & 38; 11 Geo. IV. c. 17, s. 19; 1 Vic. c. 49, s. 5 & 10; 18 & 19 Vic. c. 94, s. 35; and 23 & 24 Vic. c. 113, ss. 23 & 25.)

Any maltster, or seller of or dealer in malt, mixing unmalted grain with malt or selling or exposing for sale malt so mixed, is liable to the penalty of five shillings for every bushel of such malt. (1 Geo. I. st. 2. c. 2, s. 13.)

Any maltster who shall wet, water, sprinkle, or damp any malt after the same shall have been thrown off the kiln, and before such malt shall be delivered to the purchaser, is liable to the penalty of £100. Corn or grain making into malt not to be fraudulently deposited or conveyed away from the sight of the officer, or removed from malthouse before account taken and duties charged. (7 & 8 Geo IV. c. 52, ss. 39 to 41.)

Officer to make a return in writing to the Commissioners of Inland Revenue every six weeks, or at such other times as he may be directed to do so, of the quantity of malt made and the duty payable thereon by each maltster; duty to be paid within six days after the return shall have been made, unless the maltster has given bond for the due payment thereof at the end of six weeks after return was made; but on notice to be given to collector of Inland Revenue before the 1st of April, payment of a moiety of the duty payable on the quantity made between January 1st and April 1st, and on the whole quantity made between 1st April and 16th May, may be deferred for a further period of three months, and interest to be charged thereon at the rate of 3 per cent. per annum. (11 Geo. IV., c. 17,

s. 26-23 & 24 Vic., c. 113, s. 2, and 26 Vic., c. 3, ss. 1 & 2.)

Any workman, servant, or labourer, employed by any maltster, who shall maliciously and with intent to injure such maltster, begin to wet corn or empty the cistern at illegal hours, or shall water or sprinkle illegally any grain making into malt, or mix grain of different steepings, or omit to give notice, or to do any act, matter, or thing required to be done, or shall do any act, matter, or thing prohibited to be done; or commit any offence against the provisions of the several malt acts, is liable to be arrested, and on conviction to be imprisoned not exceeding twelve or less than three months; but he is not liable to such arrest and conviction after the expiration of one month from the discovery of the offence. The maltster to continue liable to penalties for such offences unless he shall prosecute the servant to conviction, and obtain a certificate thereof. (7 & 8 Geo. IV., c. 52, s. 46, and 11 Geo. IV., c. 17, s. 35.)

In the case of malt damaged or lost by fire or water, owner to give notice to the Commissioners of Inland Revenue, or to the supervisor of Excise of the district where such loss shall have taken place, within 14 days after the same shall have come to his or her knowledge, of their intention to apply to the Commissioners of Inland Revenue, or to the Justices of the Peace at the quarter sessions for the county, city, town, or place, where such malt was ma de or at the place where such accident shall have occurred, to be relieved from the duties charged on such malt; and upon proof thereof, and that the duties have been paid,