# Manx Primary Source Archive — Transcription

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

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722

ANNO REGNI VICESIMO QUARTO Seſſ. 2.

Diſtiller, and the Perſon or Perſons employed to re-
move, or who ſhall receive the ſame, ſhall be liable to the
Penalty of Ten Shillings for every Gallon of Wort,
Waſh, Tilts, or Low Wines, ſo removed, taken away,
or concealed reſpectively.

[margin: Waſh, *etc.* not to be removed from the Veſſel wherein it was fermented, until the Offi- cer has gauged it.]

III. And be it further enacted, That no Wort, Waſh,
Tilts, or other Liquor, for the diſtilling of Spirits for
Home Conſumption, ſhall be put in the Still, or
otherwiſe removed from the Back or Veſſel wherein the
ſame was or were fermented, until the ſame ſhall have
been gauged, and the Duties aforeſaid rated thereon by
the proper Officer of Exciſe; and if any Diſtiller ſhall,
contrary to the Directions of this Act, put into any Still,
or otherwiſe remove any ſuch Wort, Waſh, Tilts, or
other Liquor, from the Back or Veſſel wherein the ſame
was or were ſo fermented, before the ſame ſhall have been
gauged, and the Duties rated thereon as aforeſaid, ſuch
Diſtiller ſhall, for every ſuch Offence, forfeit the Sum of
Two hundred Pounds, and ſhall alſo pay a Double
Duty for all the Wort, Waſh, Tilts, and other Liquor,
ſo put into the Still, or removed as aforeſaid.

[margin: Penalty.]

IV. And, to the Intent that the Officers of Exciſe may
be the better enabled to detect Frauds or illicit Practices
of every Kind and Deſcription; be it further enacted,
That every Officer of Exciſe, having any Still or Still-
houſe, or other Place uſed for the Purpoſes of making
or diſtilling Spirits for Home Conſumption, under his
Charge or Survey, ſhall keep exact Accounts in his
Books (on Pain of Diſmiſſion, and being rendered in-
capable of ſerving any Office under the Crown) of all
Wort, Waſh, Tilts, and other Liquors, whereon the
aforeſaid Duties are impoſed by this Act, and ſhall in
his ſaid Books of Account give unto the ſeveral and
reſpective Diſtillers or Makers of Spirits he ſhall ſo ſur-
vey, a Credit according to the following Rates or Propor-
tions; that is to ſay,

[margin: Officers to keep an exact Account of all Wort, Waſh, *etc.* whereon the new Du- ties are im- poſed.]

For every One hundred Gallons of Wort or Waſh,
made or brewed from Malt, Corn, Grain, or Tilts, or
any Mixture with the ſame, the Owner or Diſtiller thereof

[margin: For 100 Gal- lons of Wort, brewed from Malt, Corn, *etc.* the Maker ſhall have Credit for 20 Gallons of]