The Sun.
London, England, 1822-06-28 00:00:00

LAW INTELLIGENCE.

COURT OF KING'S BENCH, JUNE :t7•

The LORD CHIEF :JUST ict sat at Nisi Priv:, and dis-
posed of several CommOn Jury causes, of no public interest.

COURT OF EXCHEQUER, JUNE 27.
ENGLISH AND IRISH DISTILLERS.
•
THE KING V. MACKENZiE.
The LORD CHIEF BARON gave the judgment of the Court
in this case, which turned upon a question of great importance
to the distillers in England, anti those in Ireland. The pro-
ceeding Was against the defendant, a dealer in spirits, who was
charged, under the Act of the 26th of Geo. 111. cap. 74, sec.
32, with having had a quantity of British spirits in his posses-
sion from one to ten above hydrometer proof, he not being
either a distiller'or rectifier of spirits. By the above cited Act
it is ordered, that no one but a rectifier or distiller of British
spirits shall have any spirits in his possession above one-tenth
over proof; and, in short, that none shall be sold but at the
strength of one to eight under proof. The purposes of these re-
gulations had been before stated with so much perspicuity, that
there was no necessity for entering into them on this occasion.
The Jury had found a special verdict on the case ; finding that
the spirits seized had been distilled in Ireland, that the coun-
tervailing duty had been duly paid, that they were found in
the custody of the defendant, who was not a rectifier or distil-
ler, but a dealer in spirits, and that the spirits in question were
from one to ten over proof, and were imported since the Union.
It was not disputed, that if the spirits were British spirits, the
seizure was a lawful one ; but it was alleged that they were
British on the grounds that there was no • specific enactment
which brought spirits distilled in Ireland under the control of
the British Excise laws, or which made them British ; neither
were spirits distilled in Ireland considered as foreign spirits; as
they had been before the passing of the Act of Union, and
therefore it was contended. that they were neither subject—to
the laws for the regulation of the importation of foreign spirits,
or those for the regulation of the sale of the British, but .that
they were subject solely to those laws made for the regulation
of Irish spirits." If this construction were to obtain, the
Irish distiller would be enabled, upon , paying the counter-
vailing duties, to bring his spirits into this country as its
own strength ; for instance, at one to ten over proof, whilst
the British spirit dealer was only allowed to bring his
spirits into the market at one to eight under proof, and would
be thus beaten out of it. The whole question turned upon
the construction of the 30th and 40th of Geo. 111. and.
the 6th article of this Act was allowed to be the key-
stone ot the argument. By this article it was regulated, that
between the two countries there should be a complete mutuality
and reciprocity in point of trade and commerce, that the produce
or manufactures of one country should be placed upon the same
footing as the other; the same encouragement given by coun-
ties, &c. and for the purpose of fixing this equality countervail-
ing duties were affixed. In the schedule affixed to the Act was
a list of those articles of importation from Ireland on which
countervailing duties were to be imposed ; and amongst them was
one class headed " Spirits British," in which were enumerated
every kind of spirits consumed in Britain, and directing, that on
all such spirits distilled in and imported from Ireland, a certain
countervailing duty should be paid. Although in the body
of the Act spirits distilled in Ireland were not mentioned
as British spirits,"
yet looking at this note in the schedule
he could have no doubt that they could have viewed them
as any thing on earth but as British spirits. For himself,
the Learned Judge said, that on a review of the 6th ar-
ticle, he could not see that any other distinction could have
been intended. By that article it was contracted that there
should be a reciprocity of interest, a mutuality between
the two countries, and it was the intention to make them
in this respect as one nation. If, however, the con-
struction contended for were allowed, that reciprocity
contracted for would be broken, and one party would
have an advantage, a great advantage, which it was palpable
could never have been intended or expected. Even if this arti-
cle of " Spirits British" had not been inserted in the schedule,
the Learned Judge said he must have decided against the
defendant, upon the language, principles, and intention of
the Act; but the insertion ot this word, British, made it to
him clear, beyond a doubt, that the Legislature considered
spirits distilled in Ireland as British spirits. By this Act we
understood the Learned Judge, all nationality had been de-
stroyed, and Ireland stood, as Scotland did, from its Union,
• and though " Irish spirits" might be talked of, it was no more
than it was to speak of " Devonshire cider," &c. which was
yet British cider. He considered that :he body of the sixth
article of the Act of Union had not in any way been affected
by subsequent statutes, and on the whole he was of opinion
that the verdict for the Crown ought to be entered, and the
seizure confirmed. •