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Spirits deemed to be of the strength denoted by Sikes's hydrometer, except spirits sweetened, &c. to defeat the operation of the hydrometer; and such spirits shall be forfeited.
Regulations for trying the strength of spirits by Clarke's hydrometer shall apply to Sikes's.
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2. In and throughout the United Kingdom of Great Britain and Ireland, all spirits shall be deemed and taken to be of the degree of strength at which the said hydrometer called Sikes's hydrometer, used under the directions of the commissioners of excise, shall, upon trial by any officer or officers of the customs or excise, denote such spirits to be, except any spirits (not being foreign cordials British brandy, or British compounds) which shall be sweetened or have any ingredient or ingredients mixed with or put into the same, so as to defeat the operation of the said hydrometer, or deceive the officer in trying the true strength thereof with the said hydrometer, whereby his Majesty may be defrauded; in all and every of which cases such spirits shall be forfeited, and shall and may be seized by any officer or officers of excise, any thing in any other Act or Acts to the contrary thereof in anywise notwithstanding; and all rules, regulations, provisions, penalties, forfeitures, clauses, matters, and things in any Act or Acts contained, and not hereby expressly controuled or altered, nor repugnant to the provisions of this Act, relating to the ascertaining of the degree of strength of any spirits, or to the degree of strength of any spirits for any purpose whatever relating to the revenues of customs and excise, or either of them, by the said hydrometer called Clarke's hydrometer, or by any other hydrometer in that part of the United Kingdom called Ireland, shall be in full force and applied in all respects as to the said hydrometer called Sikes's hydrometer, as fully and effectually as if the same were hereby particularly re-enacted as to such last-mentioned hydrometer.
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Table of the strengths of spirits formed under the commissioners of excise, to be used by the officers of customs and excise.
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3. And whereas the strengths of spirits denoted by the said hydrometer called Sikes's hydrometer, according to the temperature thereof, have been, under the direction of the commissioners of excise for England, set down in a table intituled “A table of the strength of spirits denoted by Sikes's hydrometer,” and which said table has been and is subscribed by the hand of the Right Honourable Nicholas Vansittart, chancellor of the Exchequer, and lodged with the commissioners of excise for England; and it is expedient to make such provision for and in respect thereof as is herein-after mentioned: Be it therefore enacted, that the strengths of spirits so set down in the said table shall, in and throughout the said United Kingdom, be deemed and taken to be trae and just, and that the said table shall on all necessary or convenient occasions be used by every officer and officers of his Majesty's revenues of customs and excise respectively, in and throughout the said United Kingdom for the purposes in that behalf aforesaid, and the results of such use shall on all occasions be deemed and taken to be accurate and just results.
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