# Manx Primary Source Archive — Transcription

**Source image:** `20260219_112735.jpg`  
**Transcribed:** 2026-02-25 19:26  
**Method:** Automated (Claude Batch API — claude-opus-4-6)

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ANNO REGNI VICESIMO QUARTO Seſſ. 2.
hundred Gallons of Spirits of Wine, for which ſuch
Permits ſhall be reſpectively granted.

[margin: Rectifiers, *etc.* for every 100 Gallons of raw Spirits they ſhall re- ceive, are al- lowed Permits for ſending out 140 Gal- lons of Com- pounds, *etc.*]

XVI. Provided nevertheleſs, and be it further enacted,
That for making unto the Rectifiers and Compounders
of Spirits, as well for what they ſhall make as for what
they ſhall purchaſe and receive by Permit, a fair Allow=
ance for that Increaſe by Water which is neceſſary to
render their Spirits fit for Conſumption, they ſhall be
allowed Permits for the ſending out any Number of
Gallons, not exceeding the Rate or Proportion of One
hundred and forty Gallons of Compounds, or Britiſh
Brandy, for every One hundred Gallons of Britiſh raw
or unrectified Spirits, of the Strength of One to Ten
over Hydrometer Proof, which they ſhall have received
by Permit, or ſhall have made according to the Regula=
tions and Directions of this Act; any Thing herein, or
in any other Act contained, to the contrary notwith=
ſtanding.

[margin: Officers to keep Accounts with every Diſtiller, Rec- tifier, *etc.* to prevent their iſſuing Per- mits in a greater Pro- portion than above men- tioned.]

XVII. And, to the Intent that the Officers of Exciſe
may not iſſue Permits for ſending out a greater Quan=
tity of Britiſh Spirits, Compounds, or Britiſh Brandy,
from the Stock of any Rectifier or Compounder of Bri=
tiſh Spirits, whether he be a Maker of Spirits or not,
than that of One hundred and forty Gallons for every
One hundred Gallons which he ſhall legally make, or
legally receive; be it further enacted, That the proper
Officers of Exciſe ſhall keep an Account in their Books,
with every Diſtiller, Maker, Rectifier, and Compounder
of Britiſh Spirits, as well of the Quantities of all Bri=
tiſh Spirits which ſuch Diſtiller ſhall legally make, or
legally receive, as of all Britiſh Spirits, Compounds,
Spirits of Wine, and Britiſh Brandy, for which ſuch
Officers ſhall grant any Permit; and when and ſo often
as any Officer ſhall be called upon or required, by any
Maker, Rectifier, or Compounder of Spirits, to grant
any Permit for ſending out any Compounds, Britiſh
Brandy, or other Spirits, exceeding the Quantity which
ſuch Maker, Rectifier, or Compounder, ought to have
remaining in Stock, the Officer ſhall immediately era=
mine, or cauſe to be examined, the Stock in Hand of the

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