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Power of justices to mitigate penalty to one fourth part thereof.
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78. It shall be lawful for the justices of the peace, when they shall see cause, except in cases where there is or shall be any provision that no mitigation shall be made by the justices of the peace, and they are hereby authorized and empowered, to mitigate any penalty incurred for any offence committed against this Act, or any other Act or Acts of Parliament relating to the revenue of excise, for which any information shall have been exhibited before such justice or justices, as the said justices in their discretion shall think fit, so as such mitigation shall not reduce such penalty to less than one fourth part thereof; and every such mitigation, and payment thereupon accordingly made, shall be a sufficient discharge of every such penalty to the person or persons convicted of such offence . . .
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