# Manx Primary Source Archive — Transcription

**Source image:** `20260219_112816.jpg`  
**Transcribed:** 2026-02-25 19:26  
**Method:** Automated (Claude Batch API — claude-opus-4-6)

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735

Cap. 46. GEORGII III. REGIS.
proper Officer the ſeveral and reſpective Quantities and
Proportion of Spirits ſpecified and directed in and by an
Act of the Twenty-firſt Year of His preſent Majeſty's
Reign, for (amongſt other Things) the better and more
effectually ſecuring the Revenue of Exciſe, and of the In-
land Duties under the Management of the Commiſſioners of
Exciſe, and for preventing Frauds therein, under the Pains
and Penalties in and by the ſaid Act directed and provided
in that Behalf.

XXXI. And whereas Diſtillers and Makers of Spi- Preamble, re-
rits, having made Entry of their Still-houſes, have ſome- citing that Di-
times for illicit Purpoſes withdrawn ſuch Entry, although ſtillers ſome-
their Utenſils for brewing and fermenting Wort, Waſh, times with-
or other Liquors, and for diſtilling of Spirits, have been draw their En-
left ſtanding, or in ſuch a State as to be readily con- tries whilſt
verted again to thoſe Uſes: And whereas there is rea- their Utenſils
ſon to ſuſpect that great Quantities of Spirits have been are left ſtand-
made in the Night-time, by Diſtillers and Makers of ing, &c.
Spirits, without the Knowledge of the Officers of Ex-
ciſe, and that ſuch Spirits have been afterwards con-
cealed, or clandeſtinely removed, and the Duties charge-
able thereon evaded: And whereas ſuch Diſtillers and
Makers of Spirits, diſregarding the ſmall and inadequate
Penalty provided by Law for refuſing Acceſs by Night
to the Officers of Exciſe, have many Times excluded and
prevented any Officer from entering their reſpective Still-
houſes in the Night-time, whereby Opportunities have
been obtained of defrauding His Majeſty of a conſider-
able Part of the Duties upon Low Wines and Spirits:
And whereas no Proviſion is made by Law, whereby any
Exciſe Officer can or may, in the Night-time, have Acceſs
to the entered Premiſes of the Maker of Spirits for
Home Conſumption, but in the Preſence of a Conſta-
ble, or Peace Officer; and by Means of the frequent
Difficulty of finding any ſuch Officer in the Night, as
well as of the Smallneſs of the Penalty which he incurs
by his Refuſal to attend the Officer of Exciſe for ſuch
Purpoſes when required, the Aſſiſtance of ſuch Peace
Officer can ſeldom be obtained; be it further enacted,
That no Diſtiller, or Maker of Spirits for Home Con-
ſumption,