# Manx Primary Source Archive — Transcription

**Source image:** `20260219_112836.jpg`  
**Transcribed:** 2026-02-25 19:26  
**Method:** Automated (Claude Batch API — claude-opus-4-6)

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GEORGII III. REGIS.

Cap. 46.
Twenty-four Gallons of Waſh ſo diſtilled, ſhall be found
to produce more than Two Gallons of Spirits, at the
Strength of One to Ten over Hydrometer Proof, then
the whole Quantity of Waſh from which ſuch Twenty-
four Gallons were taken, ſhall be charged with a Duty
of Ten-pence per Gallon.

XXXVIII. And be it further enacted, That all ſuch
of the Rates and Duties by this Act granted, as ſhall
ariſe and become payable in England or Wales, or the
Town of Berwick upon Tweed, ſhall be under the Receipt
and Management of the Commiſſioners and Officers of
his Majeſty's Revenue of Exciſe in England for the
Time being; and that all ſuch of the ſaid Rates and Du-
ties by this Act granted, as ſhall ariſe and become payable
in Scotland, ſhall be under the Receipt and Management
of the Commiſſioners and Officers of his Majeſty's
Revenue of Exciſe in Scotland for the Time being; and
the ſaid Commiſſioners of Exciſe, or the major Part of
them, within their reſpective Departments or Jurisdic-
tions, ſhall be, and are hereby reſpectively empowered, by
Commiſſion under their reſpective Hands and Seals, to
conſtitute and appoint under them ſuch Officers as ſhall
be neceſſary in that Behalf; and all the Monies to ariſe
from the ſaid Rates and Duties ſhall, from Time to
Time, during the ſaid Space or Term of Two Years,
be paid, collected, and received at ſuch reſpective Times
as the aforeſaid Duties upon Low Wines and Spirits
made for Home Conſumption, and hereby diſcontinued,
have uſually been, or ought to have been, or are directed
to be paid, collected, and received; and all the Monies
whatſoever ariſing from the Rates and Duties granted
by this Act ſhall, according to the Judgement of the ſaid
Commiſſioners of Exciſe in England and Scotland, within
their reſpective Departments for the Time being, or the
major Part of them, be by them ordered, appropriated, paid,
and applied, in a due and juſt Proportion, to and for the
ſeveral and the ſame Uſes and Purpoſes as the ſaid Rates
and Duties on Low Wines and Spirits were, by the
ſeveral Acts for granting, impoſing, or appropriating the
ſame, directed to be appropriated and applied reſpectively.

XXXIX. And

[margin: Duties to be under the Ma- nagement of the Commiſ- ſioners of Ex- ciſe in Eng- land and Scot- land reſpec- tively;]

[margin: and paid at ſuch Times as the Duties hereby diſcon- tinued are di- rected to be paid.]

[margin: Monies ariſing from the Du- ties how to be applied.]

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