rits, of a greater ftrength than that of one in ten under hydrometer proof, on pain of forfeiture of the fpirits: Rectifiers, compounders, and dealers, on condition of keeping their whole stock of spirits of wine feparately, may receive permits for fending out fpirits of wine of any greater ftrength than that of one in ten under hydrometer proof, to any perfon (not being a rectifier or compounder), fo that the quantity sent to any one in the fame day fhall not exceed 120 gallons; and the officer in the permits shall express the fame to be double fpirit, and debit the stock of the rectifier, &c. at the rate of 180 gallons of British fpirits for every 100 gallons of fpirits of wine. Rectifiers, and compounders, for every 100 gallons of raw fpirits they receive are allowed permits for fending out 140 gallons of compounds, &c. The excefs of fpirits which ought to remain in the stock of any diftiller, rectifier, or compounder, to be forfeited. Standing cafks containing raw fpirits to be entered at the proper office and gauged; and moveable cafks to have their contents marked on them, on penalty of gol. if not marked: moveable cafks not empty to be filled up before officers take ftock, on penalty of pool. on refusal. Dealers, who are not rectifiers, &c. not allowed any increase upon fpirits; and fpirits found in the poffeffion of dealers above the ftrength allowed by this act, to be forfeited. None fhall be deemed rectifiers or compounders who have not an entered ftill capable of containing in the body, exclufive of the head, 120 gallons, and fuitable tubs and worms affixed to it, and be bona fide ufed for rectifying British fpirits for fale. Officers may take samples of spirits, not exceeding four gallons, on paying 7 s. per gallon for British, and 13 s. for foreign fpirits. Diftillers, rectifiers, or compounders, fhall not receive raw fpirits in any veffel of a lefs fize than that of 100 gallons; nor rectified or unrectified fpirits at any other time than between five in the morning and feven in the evening, from March 25. to Sept. 29. both inclufive; and between feven in the morning and fix in the evening from Sept. 30. to Mar. 24. both inclufive; on pain of forfeiture of the fpirits. After Oct. 1. 1784, no diftiller to have more than one pipe leading to his wath ftill; which pipe fhall empty itself into à veffel not exceeding fix feet from the ftill, and must be at least four feet in length, two in width, and two in depth, and the conveyance pipe fhall be in a ftraight line from the veffel; on pain of forfeiting for every other pipe 2001,: And officers may take a fample of the wash or liquid while in fermentation, or during its conveyance to the still, not exceeding 12 gallons at one time, on paying 1s. 6d. per gallon. The provifions in 12° Geo. II. c. 46. and 14o Geo. III. c. 73. fo far as relate to providing locks or keys to the furnacedoors, ftill-head, &c. extended to diftillers of low wines and spirits for exportation. Diftillers are not intitled to any allow ance for increase of wash in the still, not permitted to withdraw the entry of any ftill-house or storehouse, whilst any duty is depending, or utenfils ftanding. Officers may enter ftill-houses, &c. by night as well as by day, and perfons obftructing them to forfeit 2001. Diftillers may change their entries from home-confumption to exportation, &c. provided the new entry be made on the day when the former is withdrawn. Perfons knowingly permitting any private back or fill to be used in their houfes fhall incur the fame penalties as the perfons using it. Spirits feized and condemned to be valued by perfons appointed by the commiffioners, and then destroyed. From Nov.1. 1784, George Bishop of Maidstone fhall pay the following duty for the Maidstone geneva; For every ja gallons of wash produced from 112 lb. of malt or other corn, 15 s. Six gallons of fpirits to be allowed for 112 lb. of malt, &c. He muft give twelve hours notice to the officer to weigh the malt, &c. on penalty of 300l. and provide a small still to enable the officer to determine the ftrength of the wash. Actions to be brought within three months; and perfons obftructing officers to forfeit 2001. From Oct. 1. 1784, the commiffion. ers of excife in Scotland may impower, by commission, such number of perfons as they fhall judge expedient, within the Highland parishes and diftricts of the counties of Orkney, Caithness, Sutherland, Rofs, Inverness, Argyle, Bute, Stirling, Lar mark, Perth, Dumbarton, Aberdeen, Forfar, Kincardint Kincardine, Banff, Nairn, and Moray, to erect and work ftills, which, when the heads are on, may contain twenty gallons or under, English measure, (except, in confequence of the population and quantity of grain in any particular parish or diftrict, it may appear neceffary to the commiffioners to licence a ftill or ftills from twenty to thirty gallons, and of no greater fize or content), together with all neceffary implements proportioned to the fame; and to diftill fpirits from the barley, bear, or big, of the growth of the said parishes or districts, for one year, and for no longer or fhorter space, from the date of the commiffion or licence, and fo from year to year thereafter; and in fuch commiffion or licence, to ascertain the limits of the district within which the licence is to have effect; which licensed perfons fhall, upon delivery of the commiffions, be obliged to pay into the excife in Edinburgh, Twenty Shillings for each English gallon of, the content of fuch still specified by him, for the endurance of one year, in place of all rates and duties whatsoever. fender alfo to forfeit the still, worm, and all other utenfils thereto belonging: And further, in case the said perfon fhall neglect or refufe to pay the penalty when demanded, then the boufehold-furniture, implements, crop, and cattle, of the perfon or perfons fo convicted fhall be taken in execution, and fold for payment of the faid fine, the charges of recovery, and of making good the fame, without regard to any right the landlord or other party may have or pretend to have therein, upon any account whatever: And in cafe no fuch effects be found, or that the effects actually found fhall not produce the amount of the faid penalty and charges, then the heritors of the parish in which the offence has been committed, shall be obliged to pay the whole of the faid penalty, or to make up the deficiency thereof, as the cafe may happen; as alfo, in the cafes where the faid heritors fhall be liable or fubjected, it shall be optional to the board of excife in Scotland, or to the profecutor at whose inftance execution issued, to fue any three of the faid heritors they or he may judge proper, for payment of the faid fine, or remainder of fine, and charges attending the fame; and the heritors making payment fhall have recourfe and relief against all the other heritors in the parish, and each of the heritors fhall pay according to the proportions by which the ftipend of the minifter is levied and paid providing alfo, that the perfon who holds the execution or diligence against the said effects, and is intitled to levy the fine, may bring his action, and is to have execution against any three of the heritors, jointly or feverally, for payment of the fums due; and upon payment thereof, the faid heritors fhall have recourfe against the other heritors of the parish for their proportions of the faid fum; and the heritors, upon payment. fhall have action against the perfon and property of the principal offender; which offender, upon fuffering himself to be imprifoned therefor, fhall not be intitled to the benefit of Ceffio bonorum, neither fhall the burghs be at liberty to discharge the faid perfon or perfons, in virtue of the act of the parliament of Scotland called the Ad of grace, or any other privilege of the law, but the faid perfons fhall fuffer imprisonment as fraudulent offenders against and debtors to his Majefty's revenue: As alfo providing, that it fhall be lawful for the commiffioners, X X 2 It is further enacted, That it shall not be lawful to the commiffioners to grant certificates to any perfons who are tenants or tacksmen, unless they produce, with their application, a certificate sub. fcribed by their real landlord or land. lords, and alfo by a juftice of the peace of the county where they live, recommending him, her, or them, as proper perfons to receive fuch licences.—Also, that it fhall not be lawful to any perfon whatsoever, within any of the diftricts fo defcribed, (excepting those who fhall be licenfed or commiffioned in manner before directed, or distillers regularly entered, according to the general laws of excife), to diftill any low wines or fpirits from barley, corn, or grain of any kind, or other materials, by any method or process whatsoever, or to have in his cuftody, any worm or ftill commonly used in diftilling corn-fpirits, or any wash, low wines, or other prepared materials for diftillation. Whoever fhall be convicted of extracting or diftilling fpirits from corn or other materials, or of having in his cuftody, any worm or ftill commonly used in diftilling corn-fpirits, fhall forfeit 100l. for each offence; one moiety of which fhall belong to the poor of the parish where the offence fhall be committed, and the other moiety to the informer; the of by licences; as alfo, that it fhall not be lawful for fuch licensed diftillers to use or confume any other grain than the produce of the parish or district (to be mentioned in the licence) where he refides; neither fhall it be lawful to him or them to purchase spirits from one another, or to purchase or receive into their stock spirits made by any other perfons whatsoever; and in case of any offence againft this prohibition, and due conviction thereof, the perfons fhall forfeit Icol. one moiety whereof fhall go to the poor of the parifh where the offence fhall be committed, and the other moiety to the informer: And the distillers, upon fuch conviction, fhall lofe the benefit of his or their licences, and be incapable of having the fame renewed, and fhall alfo forfeit their ftill or implements, the value whereof fhall be divided between the poor of the parish and the informer; which penal ties are to be levied on the goods of the diftillers, and failing of goods fufficient for that purpose, their perfons are to be imprisoned and detained, without the benefit of the Ceffio bonorum, Act of grace, or other relief whatever; provi ding alfo, that if any fuch licenfed perfon fhall be convicted of keeping a ftill larger than specified in his licence, or of keeping two or more ftills, contrary to the foregoing prohibition, then the im mediate landlord or proprietor of the ground or place upon which the faid fraud has been committed, fhall be ob liged to make good the penalty, or remainder thereof, after the fale of the of fender's goods; referving to the landlords due relief against the offending te nants, as herein before provided. by the tenor of the licences, to reftrict the perfons, receivers of the fame, to refide in fuch particular places of the faid diftricts, as to the commiffioners fhall feem proper for answering the purposes hereby intended, the faid places being always at the diftance of ten miles (according to the computation of the country) at least from any entered or excifeable diftillery; and the perfons fo licen-, fed by them fhall be obliged, ten days before the expiration of the current commiffion, to renew the fame, and pay the monies refpectively due therefor; providing, that in cafe the perfons fo authorifed fhall neglect to take out new com. miffions, as is hereby directed, and continue notwithstanding to diftill fpirits, fuch perfons fhall forfeit 100 l. and fhall not be capable of being again licenfed, and the commiflioners fhall authorise other perfons in their places; providing alfo, that in the cafes where new commiflions fhall be iffued to other perfons upon account of the neglect of the diftil. ler formerly licensed, fuch person, if alive, or, if deceafed, his reprefentatives, fhall be obliged to deliver up the ftill and other implements belonging thereto, to the excife-officer of the diftrict, upon payment of the value thereof, to be determined by any two of the neareft juftices of the peace refident at the time, one to be named by the officer, and the other by the faid perfon or his reprefentatives; and upon the delay or refufal of fuch delivery or nomination of a juftice, the officer may feize upon the faid ftill and implements, and have the fame va lued by any two juftices of the peace in the bounds, and confign the value thereof in the hands of the sheriff-clerk, or the clerk of the peace of the county, to be by them made forthcoming to the perfons having right, at their own risk; and the fill and implements are to be at the difpofal of the commiffioners. And ftill more effectually to answer the purposes before expressed, it is enacted, That no fpirits manufactured by fuch licenfed diftiller thall be exported. or fold, out of the bounds of the feveral counties, diftricts, parishes, or places before defcribed; and in cafe any fuch fpirits fhall be found out of the faid bounds, the fame fhall be ipfo facto for. feited; providing alfo, that it fhall not be lawful to the faid licensed distillers to have more than one still, or to remove the fame to any other place, contrary to the tenor or direction of their respective It is further enacted,' That it shall be lawful to the commiffioners to withdraw all or any of the licences granted by them, at any time they fhall judge proper, or to refuse to renew or continue the fame; providing, that if fuch licen ces fhall be withdrawn during the cur rency thereof, without any fault or of fence proven upon the holder thereof, he fhall be intitled to be repaid a propor tion of the monies advanced by him, correfpondent to the time which may be unexpired at the notice of fuch licence being withdrawn; but the ftill and im plements are, in that cafe, to be given up, valued, and paid for.. And, in the last place, for punishing the negligent, and encouraging the di gent oflicers of excife, within the con tics 1 ties before defcribed, it is enacted, That if any officer fhall discover and feize unlicenfed ftills, or ftills kept by perfons licensed of greater content than twenty gallons English measure, when the heads are on as aforefaid, or more than one ftill in the cuftody of fuch perfon, or give information of fuch frauds, fo as the of fenders shall be convicted thereof, such officer fhall be intitled to a reward of Ten Pounds Sterling for every ftill fo feized, or information given, to be paid him with the next falary due; and the fum of Five Pounds fhall be deducted out of the falary of the officer who did duty for three months in the said district preceding, and in whofe time the faid frauds were committed, and allowed to remain undiscovered. The Treasury are impowered to agree with Arthur Forbes of Culloden, Efq; upon a compensation to be made him for an exemption from the duties of excife growing due within the lands of Ferintoh, enjoyed by him under a certain leafe, which was allowed by feveral acts and declarations of the Parliament of Scotland before the Union; and which exemption hath been found highly detrimental to the revenue of excife, and prejudicial to the diftillery in other parts of Scotland. If any agreement fhall be made for fuch compenfation, the fame fhall be paid by the commiffioners of excife in Scotland: But in cafe parties cannot agree, the Barons of the Exchequer in Scotland, upon application to be made after Jan. 1. 1785, may direct to be tried, by a special jury, at the bar of their court, the amount of the compenfation which ought to be made by the Crown in discharge of the faid exemption; and after payment thereof, the faid Arthur Forbes, his heirs, &c. fhall pay fuch duties of excife as other perfons in Scotland. GOLD and SILVER PLATE. FRom Dec. 1. 1784, there fhall be paid for all gold plate imported into or wrought in G. Britain an additional duty of 8 s. per ounce Troy; and for all filverplate 6 d. per ounce: The duties on plate made in G. Britain to be under the management of the commiffioners of ftamps; and the duties on plate imported to be under the management of the commiffioners of the customs. Every manufacturer who fhall make any gold or filver plate required to be touched, affayed, or marked by the com 533 pany of goldsmiths in London or Edincompanies, or by the wardens and affayers burgh, or by the Birmingham or Sheffield at York, Exeter, Bristol, Chester, Norwich, and Newcastle upon Tyne, fhall fend, with every parcel of plate, to the refpective affay-office, a note containing the day of the month and year, the Christian and surname, and place of abode of the maker, with the weight of the plate, and pay the duty for the fame; and the wardens or affaymafter fhall stamp the fame with the mark of the King's Head, befides all other marks formerly required. One fifth part of the duties are to be remitted upon every piece of plate weighing above one ounce fent to be marked in a rough state. Gold or filver plate made after Dec. 1. 1784 muft not be fold or exchanged or exported until it be marked, on penalty of sol. and forfeiture of the goods. Not to extend to any jewellers works, (that is to fay) any gold or silver wherein than mourning rings), nor to any jointany jewels or other stones are fet, (other ed ear-rings of gold, or gold fprings of lockets, nor to the wares of gold or filver, which are particularly excepted in the act 12° Geo. II. c. 26. The duty to be returned for all gold and filver defaced for being coarser than the ftandard, if no intended fraud ap pear. New duties to be drawn back on exportation. in two months after Dec. 25. 1784, to Clerk of the goldfmiths company, withdeliver to the commiffioners of ftamps true copies of his accounts for the preceding quarter, on penalty of 500l.; and, within two months after every quarter-day following, fhall pay the duties to the receiver-general of stamp-duties, on penalty of double the duties not fo paid. The penalty on the clerk of the goldfmiths company of Edinburgh, and of other places of the kingdom, is sol. for not delivering true copies of the accounts quarterly. Clerks of affay-offices to be allowed for their trouble 6 d. per pound of the duties regularly accounted for and paid to the receiver-general. Perfons counterfeiting ftamps, or ftamping plate with counterfeited stamps, another any ftamp ufed by the said comor removing from one piece of plate to panics or aflayers, or felling or export ing ing any plate with a counterfeit stamp thereon, fhall fuffer death as a felon. One half of the pecuniary penalties fhall be paid to his Majefty, and the other half, with costs of fuit, to the informer. LUNARDI's Account of his AERIAL VOYAGE. THE apparatus for filling the balloon was contrived by Dr Fordyce. It was flow, but ingenious. A little before two o'clock on Wednesday, Sept. 15. fays Mr Lunardi, Mr Biggin and myself were prepared for our expedition. His attention was allotted to the philofophi'cal experiments and observations, mine to the conduct of the machine, and the fe of the vertical oars in depreffing the balloon at pleasure. The impatience of the multitude made it unadvisable to proceed in filling the balloon, fo as to give it the force it was intended to have. On balancing that force with weights, it was fuppofed in capable of taking us up. When the gallery was annexed, and Mr Biggin and I got into it, the matter was beyond doubt; and whether Mr Biggin felt the moft regret in relinquishing his defign, or I in being deprived of his company, it may be difficult to determine. But we were before a tribunal, where an inftantaneous decifion was neceffary; for hefitation and delay would have been conftrued into guilt; and the difpleasure impending over us would have been fatal, if in one moment he had not had the heroifm to relinquish, and I the refolution to go alone. This event agitated my mind greatly; a fmaller gallery was fubftituted; and the whole undertaking being devolved on me, I was preparing accordingly, when a fervant brought me word, that an accident had befallen the balloon, which would prevent my intended voyage. I haftened down, almost deprived of my fenfes; and though I was inftantly convinced that the injury was trifling, I could not recover the fhock in time, to recollect that I fhould supply myself with thofe inftruments for obfervation which had been appointed to Mr Biggin. 1 threw myfelf into the gallery, determined to hazard no further accidents that might confign me and the balloon to the fury of the populace, which I faw was on the point of burfting. An affecting, because unpremeditated, teftimony of ap probation and intereft in my fate wai here given. The Prince of Wales, and the whole furrounding affembly, almoft at one inftant, took off their hats, hailed my resolution, and expreffed the kindeft and most cordial wishes for my safety and fuccefs. At five minutes after two, the last gun was fired, the cords divided, and the bal loon rofe, the company returning my fignals of adieu with the most unfeigned acclamations and applaufes. The effect was that of a miracle on the multitudes which surrounded the place; and they paffed from incredulity and menace to the moft extravagant expreffions of approba tion and joy. At the height of twenty yards, the balloon was a little depreffed by the wind, which had a fine effect; it held me over the ground for a few seconds, and feemed to paufe majestically before its departure. On difcharging a part of the ballaft, it afcended to the height of 200 yards. As a multitude lay before me of 150,000 people, who had not seen my afcent from the ground, I had recourse to every ftratagem to let them know I was in the gallery, and they literally rent the air with their acclamations and applaufe. In thefe ftratagems I devoted my flag, and worked with my oars, one of which was immediately broken, and fell from me. A pigeon too efcaped, which, with a dog and cat, were the only companions of my excurfion. When the thermometer had fallen from ! 68° to 61o, I perceived a great difference in the temperature of the air. I became very cold, and found it neceffary to take a few glaffes of wine. I likewife eat the leg of a chicken; but my bread and other provifions had been rendered useless, by being mixed with the fand which I carried as ballaft. When the thermometer was at fifty, the effect of the atmosphere, and the combination of circumftances around, produ ced a calm delight which is inexpreffible, and which no fituation on earth could give. The ftillness, extent, and magnifi cence of the scene, rendered it highly awful. My horizon feemed a perfect circle; the terminating line feveral hundred miles in circumference. This I conjectured from the view of London; the extreme points of which formed an angle of only a few degrees. It was fo reduced on the great scale before me, that I can |