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------------MODERN MIRACLES.

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THE MAKING OF MALT DUTY-FREE. The following is a copy of the act to allow the making of malt duty-free, to be used id feeding animals, which came into operation on the 28th of April last. It con- tains some provisions of importance to farmers, by whom it will doubtless be read with great interest. Whereas it is expedient to allow malt to be made duty-free to be used in the feeding of animals be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament as- sembled and by the authority of the same, as follows Malt may be made and used free of duty ;If. the feeding of animals, if mixed with linseed, §-c, 1. It shall be lawful for any person who shall give such security as herein-after required in that behalf, and upon iaking out a proper licence as a maltster, to make malt under the provisions of this Act in a malthouse approved by the Commissioners of Inland Revenue for the sole purpose of being consumed in the feeding of animals, and all malt which shall be so made and which shall be mixed with linseed cake or linseed meal as herein-after directed in such malthouse, or with such other substance as may hereafter be approved by the said Commissioners, shall be free from the duties of excise chargeable on malt; and it shall also be lawful for any maltster (not being a .distiller) who shall be entitled to make malt for the purpose of being consumed in the dis- tilling of spirits under the provisions of the act passed in the eighteenth and nineteenth years of Her Majesty's Reign, chapter ninety-four, to mix malt with the materials aforesaid for the sole purpose of being con- sumed in the feeding of animals, upon his complying with the provisions and regulations of this Act. Persona making duty free malt under thiA act to give Secu- rity against frauds. 2. Every person who shall intend to make malt duty- free under the provisions of this act shall enter into a Bond to Her Majesty, with two or more sufficient sureties to the satisfaction of the Commissioners of In- land Revenue, and in such sum as the said Commissioners shall think proper, conditioned to the purport or effect following (that is to say,) that such maltster shall duly make into malt all corn and grain which shall be received into any such malthouse as aforesaid, and shall not take send out, remove, or deliver from any such malthouse as aforesaid any malt, except malt duly mixpd with some material prescribed by this act in that behalf, and re- moved in conformity with the provisions of this act, and shall not convey away, hide, or conceal any malt or corn or grain contrary to any of the provisions of this act, or of any act in f jrce in relation to maltstsrs or the making of malt; and the condition of such bond shall also con- tain all such further terms and stipulations as the com- missioners of Inland Revenue shall deem to be necessary or proper for enforcing compliance on the part of such maltster with the terms and provisions of this act, and the regulations which the said commissioners may make in pursuance thereof, or for preventing frauds in relation to the malt to be made by such maltster; and such malt- ster shall give a fresh bond, with such sureties as afore- said, when and as often as ho shall be required so to do by the said commissioners, and ia default thereof he shall not be entitled to make malt duty-free under the pro- visions of this act. Maltsters under this act to designate their mallhouses. 3. Every person who shall make malt under the pro- visions of this act shall paint or place and fi^ in letters distinctly legibtej three inches at the least in height, and of a proper and proportionate breadth, conspicuously upon the principal gate; door, or entrance of his malt- house, his christian and surname, together with the words entered to make malt to bo used in feeding animals,' and shall preserve and keep the same so painted or placed and fixed, and shall repaint and renew the same aa often as occasion shall require. Mult to be conveyed from store to grinding room under such regulations as commissioners shall appoint. 4. All malt made under the provisions of this aot shall bejdepositcd in a storeroom provided by the maltster and entered with the excise for that purpose; and shall be conveyed to and from the room iu which the same is intended to be ground aê hereih-after mentioned upon such notice to the officer of excise and under such regu- lations as the commissioners of Inland Revenue shall direct and appoint in that behalf. Maltster to provide a secure room for grinding and mixina malt. 5. The maltster shall provide at his own expense a safe and secure room or rooms in his nfalthouse, to be approved in writing by the proper collector and super- visor of the district, for the purpose of grinding and mixing the malt made by him in such malthouse; and all such rooms so to be provided as aforesaid shall be properly secured to the satisfaction of the said collector and supervisor, and shall be at all times kept locked by the proper officer of excise, and neither the maltster nor his servants or workmen shall be admitted therein, except upon such a notice in writing to be given by the maltster to the omcer as the said commissioners shall direct. Matt to be mixed with linseed cake or meal, fyc. 6. All malt made under the provisions of this act shall, before the removal thereof from the malthouse in which the same shall have been made, be ground and thoroughly mixed with one tenth part at the least of its weight of ground linseed cake, or linseed meal or other substance as aforesaid; and all such malt, and the said material to be mixed therewith, shall be ground to such a degree of fineness and in such manner as the said com- missioners shall direct or approve, and shall be mixed together in a quantity not less than forty bushels at a time in the presence of an officcrof excise by such means and in such manner as shall be directed or approved by the said commissioners and for any refusal or neglect on the part of the maltster to comply with the require- ments of this clause, or any of them, the malt and also the material mixed or intended to be mixed therewith shall be forfeited; Maltster to keep an account of all mired malt sent out, and of the name of the person to whom sent. 7. The maltster shall keep an account, in such form as the commissioners shall supply to him for that pur- pose, of the quantity, by weight or measuie as the com- missioners shall require, of all malt mixed as aforesaid which he shall from time to time send out or deliver from his malthouse, with the respective dates of such sending out or delivery, and the name and place of abode of thepbrson to or fot whom such mixed malt shall be so sent or delivered, together with such other parti- culars respecting the same as the said commissioners shall require in that behalf. Penalty fur separating malt from linseed cake or meal mired therewith. 8. All malt which shall be found mixed with linseed oake or linseed meal or other substance as aforesaid shall be deemed to have been mixed under the provisions of this act, and if any person shall separate or attempt to separate any malt from any material with which the same shall have been mixed aa aforesaid, or shall use any malt which shall have been so mixed as aforesaid in or for the brewing of beer or distilling of spirits, he shall forfeit the sum of two hundred pounds, and all such malt and material shall bo forfeited. Persons found unlawfully removing malt from a malthouse entered under this act to be dealt until in a maimer directed by Sect. 32 oj 1« §■ 19 Vict. c. 94. 9. If any person shall be found taking or removing malt or any corn or grain makmg. into malt, from any malthouse or premises on the principal or outer gate whereof the words 4 entered to make malt to be used in feeding animals' shall be painted, placed, or fixed, and not being malt mixed with such material a3 aforesaid, and removing under and according to the provisions of this act, he shall be dealt with in like manner and be liable to the like penalty and punishment as are prescribed in the thirty-second section of the said act passed in the eighteenth and nineteenth years of Her Majesty in the case of a person offending as therein mentioned. Provisions of former acts relating to maltsters and the making of mall to be applied to the purposes of this Act. 10. All the provisions, regulations, penalties, and forfeitures contained in the faeveral acta of parliament now in force in relation to maltsters o^-Hhe making of malt, and also the provisions contained in the sections herein-after enumerated of the said act of the eighteenth and nineteenth years of Her Majesty's Reign, chapter ninety-four, that is to say, sections six, eleven, thirteen, fourteen, fifteen, sixteen, eighteen, nineteen, twenty, twenty-four, twenty-five, twenty-six, twenty-seven, and thirty-one, so far as they relate to maltsters not being distillers, and so far as the same ahall be consistent with the express provisions of this act, shall be applied and put in execution with respect to maltsters and the making of malt under this act as fully and effectually to all intents and purposes as if the same had been repeated and specially enacted, mutatis mutandis, with reference to maltsters and the making of malt under this act. Justices making malt under this act not to be disqualified from granting alehouse licences. 11, No justice of the peace shall be disqualified from acting in or about the granting or transferring of licences to persons to keep inns, alehouses, victualling houses, or public houses, or in any discussion or adjudication relating to the same, by reason of his making and mixing mult under the provisions of this act, or of his dealing in, selling, or retailing any malt so made and mixed as a.oresaid anything in any act or acts to the contftiry notwithstanding. Continuance n¡ act. 13. Thi3 act shall continue and be in force for five yeara from the passing thereof, and until the end of the then next session of Parliament, and shall then expire, except as to any act done or offence committed, or any penalty or forfeiture previously incurred.

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