# Manx Primary Source Archive — Transcription

**Source image:** `20260219_112709-2.jpg`  
**Transcribed:** 2026-02-25 19:26  
**Method:** Automated (Claude Batch API — claude-opus-4-6)

---

723

GEORGII III. REGIS.

Cap. 46.
thereof ſhall have Credit for Twenty Gallons of Spirits, Spirits, of
of the Strength of One to Ten over Hydrometer Proof: One to Ten
over Hydro-
meter Proof:
For every One hundred Gallons of Cyder, Perry, For 100 Gal-
lons of Cyder,
Waſh, or other Liquor, made or brewed from any Sort &c. brewed
from other
or Kind of Britiſh Materials, except Malt, Corn, Grain, *Britiſh* Mate-
rials, 15 Gal-
or Tilts, or any Mixture with the ſame, the Owner or lons of the
Strength
Diſtiller thereof ſhall have Credit for Fifteen Gallons aforeſaid:
of Spirits, of the Strength aforeſaid:

For every One hundred Gallons of Wort or Waſh, For 100 Gal-
lons of Wort,
made or brewed from Melaſſes or Sugar, or any Mixture brewed from
Melaſſes, &c.
therewith, the Owner or Diſtiller thereof ſhall have Cre- 22 Gallons as
aforeſaid:
dit for Twenty-two Gallons of Spirits, of the Strength
aforeſaid:

And for every One hundred Gallons of foreign refuſed For 100 Gal-
lons of foreign
Wine or foreign Cyder, or of Wort or Waſh made or refuſed Wine,
&c. 20 Gal-
brewed from any foreign Materials, (except Melaſſes and lons of Spirits
as aforeſaid.
Sugar), or any Mixture with the ſame, the Owner or
Diſtiller thereof ſhall have Credit for Twenty Gallons of
Spirits, of the Strength aforeſaid.

V. And be it further enacted, That if, on caſting up If the Officer
ſhall find the
the Stock of any Diſtiller or Maker of Spirits for Home Quantity of
Spirits exceed
Conſumption, ſuch Maker, not being alſo a Rectifier, at the Propor-
tion above
the aforeſaid Strength of One to Ten over Hydrometer mentioned,
ſuch Increaſe
Proof, the Officer of Exciſe ſhall find the Quantity of ſhall be ſeized.
Spirits contained in ſuch Stock to exceed the Quantity
for which the Diſtiller or Maker thereof is intitled to
ſuch Credit as aforeſaid, after deducting and allowing
for the Quantity of Spirits for which Permits ſhall have
been granted to ſuch Diſtiller or Maker; then, and in
every ſuch Caſe, the Increaſe of Stock ſhall be deemed
and conſidered as having been made from Wort, Waſh,
Tilts, or other Liquor, not duly charged with the Rates
and Duties granted by this Act, and ſuch Increaſe ſhall
be ſeized and forfeited.

VI. And be it further enacted, That the proper Officer Officer to
gauge all
of Exciſe ſhall gauge all Wort, Waſh, and other Liquor, Wort, &c.
after put into
after the ſame ſhall be put into the Waſh Still, (whether the Still.
for Home Conſumption or Exportation), and keep in his
Books true Accounts of the Still Gauges of ſuch Waſh,
Wort, and other Liquor reſpectively.
2

VII. And