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General entry book of division or ride.
4 & 5 Will. 4. c. 51. s. 5.
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12. The Commissioners of Inland Revenue shall furnish the officer of Excise of every division or ride with a book, to be called the general entry book of such division or ride; and such officer, upon receiving any such entry as is mentioned in the said fifth section of the Excise Management Act, 1834, shall forthwith securely affix the same in such book; and such officer on his being removed from such division or ride, shall deliver over such book, together with the entries contained therein, to the officer succeeding him in such division or ride; and where upon the trial of any indictment, information, action, suit, or prosecution, or upon any other legal or judicial proceeding whatsoever, any question shall be made or shall arise whether any house, building, room or place, vessel or utensil, of which entry is required to be made under any Act of Parliament relating to the revenue of Excise, was entered by the person by whom the same shall have been used, it shall be deemed and taken to be sufficient proof of such entry if, upon the production by any officer of Excise of the said general entry book of the division or ride in which such house, building room or place, vessel or utensil shall have been used, such house, building, or place, vessel or utensil shall be found in any entry contained in such book purporting to have been made by any such person, without further evidence; and if upon the production of such book no such house, building, room or place, vessel or utensil shall be found in any entry contained therein, or if found shall appear to have been entered for another or different purpose than the purpose for which the same shall be charged or alleged to have been used by such person, every such house, building, room or place, vessel or utensil shall be deemed and taken to be unentered, unless by other evidence the contrary be made to appear: Provided always, that nothing herein contained shall be deemed to repeal or alter the provisions of any former Act relating to the proof of any such entry as aforesaid made before the passing of this Act.
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