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Excise laws in force before 1825, relating to dealers in and manufacturers of certain exciseable articles, except so far as they have been repealed, shall continue in force, notwithstanding anything in any Acts relating to the customs.
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[1.] All Acts relating to the revenue of excise in force at and immediately before the year one thousand eight hundred and twenty-five, with respect to dealers in and sellers of coffee, cocoa, pepper, tobacco, snuff, foreign and colonial spirits and wine, and manufacturers of tobacco and snuff respectively, and with respect to the taking and keeping account of and survey of all stocks of such commodities respectively in the possession of such traders respectively, and to the manufacture of tobacco and snuff, and with respect to the granting of permits for the removal of such commodities as aforesaid respectively, have remained and continued, and are and shall be and remain and continue, in full force and virtue, as laws relating to the revenue of excise, (save and except so far as any of such Act or Acts, or any part or parts thereof, may have been repealed or altered by any subsequent Act relating to the excise passed for that purpose,) and the said Acts shall and may be executed and carried into effect in all particulars (save and except as to the landing and shipment of the said commodities respectively, and the collection and payment of the duties of customs on the said respective commodities, and the lodging of such commodities in warehouses without payment of duty,) by the said commissioners of excise and their officers; and all and singular the powers and authorities, rules, regulations, provisions, and directions (except as aforesaid), in anywise relating to the licences to be taken out by the dealers in and sellers of such commodities respectively, and to the survey by the excise officers of such dealers and sellers, and of their respective stocks of such commodities respectively, and to the granting of all permits (except as herein-after mentioned) for the removal of such commodities respectively, contained in any Act or Acts relating to the said commodities respectively, and the jurisdiction and management thereof by the commissioners and officers of excise, shall and may be possessed, used, executed, exercised, and put in force by the said commissioners of excise and their officers, to all intents and purposes whatsoever (save and except as aforesaid); anything in any Act or Acts relating to the duties or revenue of customs to the contrary in any wise notwithstanding.
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