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Justices not authorized to mitigate the penalty of double duty for non-payment of excise duties;
nor to mitigate any other excise penalties except under special powers of mitigation.
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20. [Recital.] Nothing in the said recited Act, or in any other Act or Acts relating to the revenue of excise, shall be construed to authorize or empower any justices of the peace, on the hearing and determining of any information for the recovery of double the value of any duty or duties of excise neglected to be paid or cleared off, to mitigate the said penalty of the double value of such duties, but the said justices shall in all cases convict the defendant or defendants in the full penalty of double the value of the duties which shall be proved to have been neglected to be paid and cleared off, and shall give judgment accordingly; and no justice of the peace before whom any person having been arrested and detained under any Act or Acts relating to the revenue of excise, and liable to the payment of any penalty and in default of the immediate payment thereof to be committed to prison for a limited period, shall have any power or authority to mitigate such penalty, except where a special power for the mitigation of such penalty shall be given; anything in the said recited Act or any other Act or Acts relating to the revenue of excise notwithstanding.
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