Section III

Upon the Oath by Distillers and others herein mentioned.

Distillers, &c. may export Spirits made as aforesaid; and upon Certificate of Quantity,; a Drawback of 3d. per Gallon allowed on Exportation.

And for the Incouragement of Distillers and others to brew and make Spirits and Brandys from Drink brewed or made from malted Corn and to export the same as Merchandizes into Parts beyond the Seas Be it further enacted by the Authority aforesaid That it shall and may be lawful to and for any Distillers or others upon Oath made before any Two or more of the Commissioners of the Excise for the Time being or Two or more Justices of the Peace for the County or Place from whence any Brandy Spirits or Strong Waters made from malted Corn only shall be exported (which Brandy Spirits or Strong Waters shall have been made during the Time before mentioned) that the same were or was made and drawn from Drink brewed or made from malted Corn without any Mixture with any other Materials and that the same is not mixed with any Low Wines not drawn a Second Time nor with any other Brandy or Spirits made from any other Materials either Native or Foreign, and that the Duties for the same are paid or duly entred in order to be paid and that the same and every Part thereof are exported as Marchandize and are to be spent beyond the Seas to export such Spirits and Brandys made from Drink brewed or made from malted Corn only as X1aforesaid and upon Certificate under the Hands of the Officers of Excise for the Port or Place where such Spirits or Brandys were shipt off of the Quantity so shipt and that the same was shipt in the Presence of such Officers such Distillers or others so exporting such Spirits or Brandys shall be allowed or paid back by the Commissioners of Excise for the Time being or their Collector for the Port or Place where such Spirits and Brandys shall be so shipt off out of the Duties on Low Wines Spirits and Strong Waters and Aqua vite for every Gallon of such Spirits or Brandy so shipt off the Sum of Three Pence