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Excise traders shall pay their duties at such time and place and to such person as shall be appointed, or upon demand made by order of the commissioners, on pain of forfeiting double duty.
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11. Every person carrying on any trade or business under or subject to any law or laws of excise shall pay and clear off the duty or duties in that behalf imposed by any Act or Acts of Parliament respectively, and charged upon or incurred by such person, at such time and place and to such person respectively as shall for that purpose be specially directed by any Act or Acts of Parliament relating to such duties, or as shall be from time to time directed by the commissioners of excise, whether payment of such duties shall have been or shall be secured by bond or otherwise, in pursuance of any Act or Acts of Parliament, or not; and if any such person shall not pay and clear off such duty or duties at such time and place and to such person respectively as aforesaid, or upon demand made, under order of the commissioners of excise, by any general surveyor of excise where the trade or business shall be carried on within the limits of the chief office of excise, or elsewhere by the collector of excise in whose collection such trade or business shall be carried on, or the officer of excise in charge for the time being of such collection, or by any officer of excise authorized and directed by such collector or officer in charge to make such demand, whether such demand shall be made personally of such person, or shall be left at his dwelling house, or at the premises where such duty or duties shall have been charged, every such person shall forfeit and lose double the value of the duty or duties so neglected to be paid and cleared off as aforesaid.
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