Excise Management Act, 1827

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EXCISE MANAGEMENT ACT 1827

CHAPTER LIII.

An Act to consolidate and amend the Laws relating to the Collection and Management of the Revenue of Excise throughout Great Britain and Ireland. [2d July 1827.]

[Preamble.]

[Replealed]

[Ss. 1, 2 rep. 53 & 54 Vict. c. 21. s. 40.]

[Replealed]

[Ss. 1, 2 rep. 53 & 54 Vict. c. 21. s. 40.]

This Act to apply to all future Excise Acts.

3. . . . this Act, and the several provisions thereof respectively, shall be deemed and taken to apply to all Acts of Parliament relating to the revenue of excise which shall hereafter be made . . .

[Ss. 4–7 rep. 53 & 54 Vict. c. 21. s. 40.]

No member of the House of Commons to be a commissioner or officer of excise.

8. No person being a member of the Commons House of Parliament shall, during the time of his being such member of Parliament, be capable of being a commissioner of excise, or of being an officer of excise, or person employed in the charging, collecting, or managing of any part of the revenue of excise, or in comptrolling or auditing the accounts thereof, nor shall be capable of taking, holding, or executing, or being in any manner concerned in executing, either by himself or deputy, or by any other person or persons in trust for him or for his use and benefit, any such office or employment; and if any person shall, during the time of his being a member of the Commons House of Parliament, at any time take, hold, or execute, or be in any manner concerned in executing, either by himself or deputy, or by any other person or persons in trust for him or for his use and benefit, any such office or employment as aforesaid, such person shall be and is hereby declared to be incapable of sitting, voting, or acting in any manner as a member of the Commons House of Parliament in such Parliament.

[S. 9 rep. 31 & 32 Vict. c. 73; ss. 10–17 rep. 53 & 54 Vict. c. 21. s. 40.]

In what manner the entry of premises, &c. subject to the survey of the excise shall be made.

18. All and every person or persons required to make entry of any building, place, vessel, or utensil, under this Act, or any other Act or Acts of Parliament relating to the revenue of excise, shall deliver such entry, with his or their signature thereto, to the officer of excise in whose survey such building, place, vessel, or utensil shall be intended to be used; and such officer shall copy such entry into the book kept and known by the name of the general entry book, for the division or ride in which such building, place, vessel, or utensil shall be intended to be used; and the supervisor of the district shall examine and compare the copy so made in such book as aforesaid with the original entry; and such officer, upon his being removed from such division or ride, shall deliver over to the officer succeeding him in such station such book and all such original entries. [Rep. 4 & 5 Will. 4. c. 51. s. 4.]

What shall be sufficient proof of such entry.

19. Where, upon the trial of any indictment, information, action, suit, or prosecution, or upon any other legal or judicial proceeding whatsoever, any such original entry shall be tendered or offered in evidence, it shall be lawful to prove by any credible witness the signature or signatures to such entry to be the handwriting of the person or persons by whom or in whose name or names such entry was made; and in any such case it shall not be necessary to prove such entry by the testimony of the officer who received, or of the person who may have attested, such signature or signatures, or the receipt of such entry; and if upon any trial as aforesaid, or upon any other legal or judicial proceeding, any question shall be made or shall arise, whether any building or place, or any vessel or utensil, of which entry is required to be made under this Act, or any other Act or Acts of Parliament relating to the revenue of excise, was entered by the person or persons 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 of any credible witness of the entry book of the division or ride in which such building, place, vessel, or utensil shall have been used such building, place, vessel, or utensil shall be found or shall appear in the copy, or what shall purport to be the copy, in such book, of any entry thereof made by such person or persons as aforesaid; and if, upon the production of such book, no such building, place, vessel, or utensil shall be found, or shall so appear therein, or if found shall so 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 or persons, every such building, place, vessel, or utensil shall be deemed and taken to be and[¹] unentered to all intents and purposes whatsoever, unless by other evidence the contrary be made appear; any law, custom, or usage to the contrary thereof notwithstanding: Provided always, that where in any indictment or information it shall be averred that any person or persons was or were a trader or traders under any law or laws of excise, it shall not be necessary to prove the same by the production or proof of any entry made by or in the name of such person or persons.

No entry shall be legal unless made in the name of the real owner, who must be of full age; but the ostensible owner shall be liable to duties &c.

All stock, &c. on the premises shall be liable to duties, &c.

20. No entry of any building, place, vessel, or utensil, made by any person or persons under any Act or Acts of Parliament relating to the revenue of excise, shall be or be deemed or taken to be a legal entry thereof, unless the same shall have been made by and be in the name or names of a person or persons who shall at the time of making such entry have attained the age of twenty-one years, and who shall be the true and real owner or owners of the trade or business therein or thereby carried on, or in respect of which such entry of such building, place, vessel, or utensil shall have been made: Provided always, that the person or persons who shall act as the visible owner or owners of any trade or business in respect of which any such entry shall have been made, or by whom the same respectively shall be occupied or used, or who shall have the principal management thereof, shall in all respects, and notwithstanding the minority of such visible owner or owners, be subject and liable to all duties, penalties, and forfeitures imposed by this Act, or any other Act or Acts of Parliament relating to the revenue of excise, or any part thereof, to which the real owner or owners of such building, place, vessel, or utensil, or of such trade or business therein or thereby carried on, would have been liable; and all stock in such trade or business, and all materials, vessels, and utensils which shall then and there be found in or upon such building or place, to whomsoever the same shall then and there belong shall be subject to and be charged with all such duties, penalties. and forfeitures.

Entered premises, vessels, &c. to be distinguished by letters or numbers, and fixed pipes to be painted, under penalty of 100l.

21. Every person making entry of any building, place, vessel, or utensil, under any Act or Acts of Parliament relating to the revenue of excise, shall in every such entry distinguish and describe every such building, place, vessel, or utensil by a particular letter or number, and shall, to the satisfaction of the supervisor or surveyor of the district or division, paint such respective letter or number in a large and distinct character upon some convenient and conspicuous part of the outside of the walls or doors of every such building and place, and upon some convenient and conspicuous part of the outside of every such vessel and utensil, and shall continue the same so painted, and from time to time and when occasion shall require, or when requested by the supervisor or surveyor of excise of the district or division, shall renew the same, so long as the entry thereof shall remain uncancelled, so that such letter or number so painted may be easily and distinctly observed and known by the officers of excise; and wherever any such person shall use or employ, in any entered building or place, any fixed pipe, every such person, when required by the supervisor or surveyor of excise, by a written notice, shall paint and continue painted every such pipe, throughout its whole length and over its whole exterior surface, with a distinct oil colour or oil colours, to the satisfaction of the supervisor or surveyor of excise of the district or division; and every such person, after such notice, shall also deliver, in addition to the entry required to be made by such person of any such building, place, vessel, or utensil, and as part thereof, a drawing or drawings, or description, distinctly showing or exhibiting and explaining the course, direction, construction, and use of every such pipe respectively, and of every branch thereof, and of every cock therein, together with every place, vessel, and utensil respectively, from and to or with which the same shall lead or communicate: Provided always, that all pipes or parts of pipes used for the same purpose only shall be painted of the same colour; and if any such person shall use any building, place, vessel, or utensil, by him or her entered, which shall not be so distinguished and described as aforesaid, or which shall not have such letter or number so painted and continued thereon as aforesaid, or shall use any fixed pipe in any building or place so entered which shall not be so painted, and so shown or exhibited and explained in any drawing or drawings, or description, or different from or disagreeing with any drawing or description by him or her delivered thereof, every such person using such building, place, vessel, utensil, or pipe as aforesaid shall for every such offence forfeit and lose, over and above all other penalties, the sum of one hundred pounds.

Officer may enter any building or other place used for carrying on any trade subject to survey (if by night in the presence of a constable) for the purpose of inspecting the same, or taking any account, and charging the duty of excise.

Duties to be charged, and returns made to commissioners.

Return to be a charge of duty.

22. It shall be lawful for any officer of excise and his assistants at any time, either by night or day, (but if between the hours of eleven at night and five in the morning, then upon request, and in the presence of a constable or other lawful peace officer, except in such cases as are otherwise specially provided for by any other Act or Acts of Parliament relating to the revenue of excise,) to enter into and remain so long as such officer may think fit, for the purposes herein-after mentioned, in any building or place belonging to or used by any person or persons for the purpose of carrying on any trade or business under or subject to any law or laws of excise, or belonging to or used by any person or persons making or required to make any entry of such building or place under any such law or laws; and it shall be lawful for such officer of excise and his assistants to inspect any such building or place, and to take such account as such officer shall deem necessary, according to the several laws, provisions, and regulations relating thereto, of all matters and things, and of all works, vessels, utensils, goods, and materials, belonging or in anywise appertaining to such trade or business; and it shall be lawful for such officer, and he is hereby authorized and required, to charge any duty or duties imposed by any Act or Acts of Parliament relating to the revenue of excise which shall be then chargeable upon the person or persons carrying on such trade or business, and of such account and charge of duty to make a return or report in writing to the commissioners of excise, and to the commissioner or commissioners of excise in Scotland or Ireland, or to such person as the commissioners of excise, or the commissioner or commissioners of excise in Scotland and Ireland respectively, may direct; such officer, in all cases where the minutes of the entries made by him in taking such account shall not appear on any such specimen left as herein-after mentioned, giving (if demand be made thereof in writing at the time of taking such account) a true copy of such charge, in writing under his hand, to the person or persons carrying on such trade or business; and every such return and report of such officer as aforesaid shall be and shall be taken to be a charge of such duty or duties upon such person or persons.

Specimen books may be left by the officers on the premises of traders for recording minutes of entries, accounts, &c. which shall not be removed or destroyed, under penalty of 200l.

23. The supervisor or surveyor of excise in whose district or division any person or persons shall be who shall carry on any trade or business under or subject to any law or laws of excise, or the officer of excise under whose survey such person or persons shall be, may leave and deposit, in some conspicuous and open part of some building or place entered by such person or persons for such trade or business, a certain book or paper called a specimen, for recording therein minutes of the entries made by the officers respectively who survey the premises of such person or persons, or the trade or business of such person or persons, in the books of such officers, of the state of the manufactory, and of the accounts and particulars of the survey thereof at any time taken by such officers respectively, and the names and minutes of survey and observations of any other officer who may visit or inspect such entered premises; and every officer of excise shall at all times have free access to such book or paper, with liberty and power to remove or take away the same, leaving a new book or paper for the like purpose as aforesaid in lieu thereof; and if any person, not being an officer of excise, shall remove or take away, or shall conceal or withhold, any such book or paper, or shall damage or destroy the same, or alter, deface, or obliterate any entry therein, or shall make any entry therein, every such person so offending shall for every such offence forfeit and lose the sum of two hundred pounds.

[S. 24 rep. 53 & 54 Vict. c. 21. s. 40.; s. 25 rep. 4 & 5 Will. 4. c. 51. s. 10.; ss. 26, 27 rep. 53 & 54 Vict. c. 21. s. 40; s. 28 rep. 4 & 5 Vict. c. 20. s. 23.]

Officers authorized to administer oaths.

29. In all cases where any oath is or shall by this Act, or any other Act or Acts of Parliament relating to the revenue of excise, be required and directed to be made or taken by any person or persons whomsoever, it shall be lawful for the commissioners or any commissioner of excise, or the justices or any justice of the peace, or officers or any officer, or other persons or person, before whom such oath is required to be made or taken, and they and he respectively are and is hereby authorized, to administer and receive such oath accordingly.

[S. 30, as to affirmations by Quakers, superseded, 3 & 4 Will. 4. c. 49.]

Penalties on perjury and subornation of perjury.

31. If any person who shall make or take any such oath shall wilfully and knowingly swear falsely to any matter or thing therein, every such person, being duly convicted thereof, shall incur and suffer the pains and penalties to which persons are or shall be liable for wilful and corrupt perjury; and if any person shall corruptly procure or suborn any other person to swear falsely to any matter or thing in any such oath, every person duly convicted of such procuring or suborning shall, for every such offence, incur and suffer such penalties, forfeitures, pains, and disabilities respectively as persons are or shall be liable to on being convicted of subornation of perjury.

Goods, &c. fraudulently removed or deposited to evade the duty shall be forfeited.

Penalty for removing, &c. goods, &c. to evade duty, treble the value, or 100l.

32. In case any goods or commodities for or in respect whereof any duty of excise is or shall be imposed, or any materials, utensils, or vessels proper or intended to be made use of for or in the making of such goods or commodities, shall be removed, or shall be deposited or concealed in any place, with any intent to defraud his Majesty of such duty, or any part thereof, all such goods and commodities, and all such materials, utensils, and vessels respectively, shall be forfeited; . . . and every person who shall remove, deposit, or conceal, or be concerned in removing, depositing, or concealing, any goods or commodities, for or in respect whereof any duty of excise is or shall be imposed, with intent to defraud his Majesty of such duty or any part thereof, shall forfeit and lose treble the value of all such goods and commodities, or the sum of one hundred pounds, at the election of the commissioners of excise or customs, or of the commissioner or commissioners and assistant commissioners of excise or customs in Scotland and Ireland respectively, or the person who shall inform or sue for the same.

Persons found in unentered places employed in manufacture, &c. of goods liable to duty shall forfeit 30l.;

and be imprisoned until payment.

Second offence, penalty 60l.

33. When any officer of excise shall at any time find in any private or unentered place manufacturing, or in the course of manufacturing, any goods or commodities for or in respect whereof any duty of excise is or shall be imposed, or any materials or preparations for manufacturing any such goods or commodities, and shall at the same time discover in or about such private or unentered place any person knowingly aiding, assisting, or in anywise concerned in the manufacturing of such goods or commodities; every person so discovered shall forfeit and lose the sum of thirty pounds, over and above all other penalties to which the proprietor of the same, or the person in whose custody or possession the same shall be found, or by whom the manufacturing of such goods or commodities may be carrying on, is or may be subject and liable; and it shall be lawful for any officer of excise, and all persons acting in his aid and assistance, to arrest and detain every person so discovered, and to convey him or her before one or more justice or justices of the peace for the county, shire, division, city, town, or place wherein such person shall be so discovered as aforesaid; and it shall be lawful to and for such justice or justices of the peace, on confession of the party, or by proof on the oath of one or more credible witness or witnesses made of such offence, to convict every such person so discovered as aforesaid; and every person so convicted shall, immediately on such conviction, pay the said sum of thirty pounds into the hands of the officer who shall have conveyed such offender before such justice or justices of the peace, to be paid to the commissioners of excise, or the commissioner or commissioners of excise in Scotland or Ireland respectively, or to such person or persons as they may respectively appoint, to be applied in such manner as other excise penalties are by this Act directed to be applied; and on any such offender refusing or neglecting to pay the same sum of thirty pounds, the justice or justices so convicting as aforesaid shall and may, by warrant or warrants under his or their hand or hands, commit the said offender to the house of correction or other prison for the said county, shire, division, city, town, or place respectively, there to remain and be kept to hard labour for the space of three calendar months, to be reckoned from the day of such conviction, and the person so convicted and committed shall not under any pretence, or by reason of any authority or order, other than as herein-after mentioned, be discharged’ until he or she shall have paid the said sum of thirty pounds’ or until the expiration of the said three months; and in case any person so convicted shall be again discovered in or about any private or unentered place or places, manufacturing or in the course of manufacturing any goods or commodities for or in respect whereof any duty of excise is or shall be imposed, or any materials or preparations for manufacturing such goods or commodities, or aiding or assisting or in anywise concerned in manufacturing such goods or commodities, such person so again offending shall upon the like conviction forfeit and pay for such further offence the sum of sixty pounds, and shall be committed to the house of correction or other prison in manner aforesaid, there to remain as aforesaid for and during the term of six months, or until the said sum of sixty pounds shall be paid: . . .

Upon an officer making oath of suspicion, two commissioners or one justice may grant warrant to enter (if in the night, in the presence of a constable), and seize forfeited goods lodged or concealed in any place.

34. If any officer of excise shall have cause to suspect that any goods or commodities forfeited under or by virtue of this Act, or any other Act or Acts of Parliament relating to the revenue of excise, are deposited or concealed in any place, then and in every such case, if such place shall be within the limits of the chief office of excise in London, upon oath being made by such officer before the commissioners of excise, or any two or more of them, or if such commissioners shall not be publicly sitting for the despatch of business, or such place or places shall be in any other part of the United Kingdom out of the limits of the said chief office, then upon such oath being made before one or more justice or justices of the peace for the county, shire, division, city, town, or place, where such officer shall suspect such goods or commodities to be deposited or concealed, setting forth the ground of such suspicion, it shall be lawful to and for the said commissioners, or any two or more of them, or the justice or justices of the peace respectively (as the case may be), before whom such oath shall be made, if he or they shall judge it reasonable, by special warrant or warrants under his or their hands respectively, to authorize and empower such officer, by day or by night (but if between the hours of eleven of the clock at night and five in the morning, then in the presence of a constable or other lawful officer of the peace), to enter into every such place where any such goods or commodities shall be suspected to be deposited or concealed, and to seize and carry away the same; and it shall be lawful for any officer to whom any such warrant shall be given or granted, and he is hereby authorized, in case of resistance, to break open any door, and to force and remove any other impediment or obstruction to such entry, search, or seizure, and removal as aforesaid.

Justices, constables, &c. required to assist revenue officers.

35. All justices of the peace, mayors, bailiffs, constables, and all his Majesty's officers, ministers, and subjects, serving under his Majesty, by commission, warrant, or otherwise, shall be aiding and assisting, and they are hereby respectively required to be aiding and assisting, to every officer of excise in the due execution of any act or thing required and enjoined by this Act, or by any other Act or Acts of Parliament relating to the revenue of excise, to be done; and all such persons who shall be so aiding and assisting unto any such officer of excise as aforesaid are and shall be defended and saved harmless by virtue of this Act; and if any such person shall be sued or prosecuted for or on account of any act, matter, or thing by such person done in giving such aid and assistance, every such person shall and may plead the general issue, and give this Act and the special matter in evidence in defence in such behalf.

[S. 36 rep. 4 & 5 Will. 4. c. 51. s. 15.]

Constables may continue assistance into districts beyond their jurisdiction.

37. It shall be lawful for every constable, headborough, or other ministerial officer of the peace, who shall have begun to assist any officer or officers of excise in the execution of his or their duty in any place where such constable, headborough, or ministerial officer of the peace shall have jurisdiction by law, and such constable, headborough, and ministerial officer of the peace is hereby respectively authorized and required, to continue such his assistance in to and in any other place, and shall be deemed a constable, headborough, or ministerial officer of the peace, and have jurisdiction accordingly, in such last-mentioned place, for the purpose of continuing such assistance

Officers of customs to have powers of excise officer as to seizures, &c. under Excise Acts, and vice versâ.

38. Every officer of the customs shall have, use, and exercise all such and the like powers and authorities for the arrest and prosecution of any person, or for the search, examination, seizure, detention, removal, and prosecution of any vessel, boat, cart, carriage, or other conveyance, or any horse or cattle, or any foreign or imported goods or commodities whatsoever, or any British spirits forfeited under this Act, or any other Act or Acts of Parliament relating to the revenue of excise, as are, shall be granted, or shall or may be used or exercised in that behalf by any officer of excise; and every officer of excise shall have, use, and exercise all such and the like powers and authorities for the arrest and prosecution of any person, or for the search, examination, seizure, detention, removal, and prosecution of any vessel, boat, cart, carriage, or other conveyance, or any horse or cattle, or any foreign or imported goods or commodities whatsoever, forfeited under any Act or Acts of Parliament relating to the revenue of the customs, as are or shall be granted or shall or may be used or exercised in that behalf by any officer of the customs; anything in this Act or in any other Act or Acts of Parliament to the contrary thereof notwithstanding.

Persons obstructing officers, &c. in making seizures, or attempting rescue, or destroying packages, &c. to forfeit 200l.

39. If any person shall molest, obstruct, or hinder any officer of excise, or any person employed in the revenue of excise, or acting in aid and assistance of such officer or person so employed as aforesaid, in the search, examination, seizure, detention, or removal of any goods or commodities, or any vessel, boat, cart, carriage, or other conveyance, or any horse or cattle, or any other thing whatsoever, forfeited under or by virtue of this Act, or any other Act or Acts of Parliament relating to the revenues of excise or customs, or in the due execution of his office or duty respectively in that behalf, or shall after any such officer or person so employed, or person acting in such aid and assistance as aforesaid, shall have made any such seizure as aforesaid, rescue or cause the same to be rescued, or shall attempt or endeavour so to do, or shall, whilst such officer or person so employed, or person acting in such aid and assistance as aforesaid, is or are searching for, examining, detaining, seizing, or removing any such goods or commodities, vessel, boat, cart, carriage, or other conveyance, or any such horse, cattle, or other thing whatsoever as aforesaid, break or otherwise damage or destroy the same, or any of them or any part thereof, or any cask, vessel, case, or other package whatsoever, containing any such goods or commodities, every person so offending shall for every such offence forfeit and lose the sum of two hundred pounds.

Officers, &c. violently resisted in making any seizure, may oppose force to force; and upon being prosecuted for wounding, &c. any person opposing may plead the general issue, and be admitted to bail.

40. If any person armed with any offensive weapon whatsoever shall with force or violence assault or resist any officer of excise, or any person employed in the revenue of excise, or any person acting in the aid or assistance of such officer or person so employed, who in the execution of his office or duty shall search for, take, or seize, or shall endeavour or offer to search for, take, or seize, any goods or commodities forfeited under or by virtue of this Act, or any other Act or Acts of Parliament relating to the revenue of excise or customs, or who shall search for, take, or seize, or shall endeavour or offer to search for, take, or seize any vessel, boat, cart, carriage, or other conveyance, or any horse, cattle, or other thing used in the removal of any such goods or commodities, or who shall arrest or endeavour or offer to arrest any person carrying, removing, or concealing the same, or employed or concerned therein, and liable to such arrest, then and in every such case it shall be lawful for every such officer and person so employed, and person acting in such aid and assistance as aforesaid, who shall be so assaulted or resisted, to oppose force to force, and by the same means and methods by which he is so assaulted or resisted, or by any other means or methods, to oppose such force and violence, and to execute his office or duty; and if any person so assaulting or resisting such officer as aforesaid, or any person so employed or any person acting in such aid and assistance as aforesaid, shall in so doing be wounded, maimed, or killed, and the said officer or person so employed, or person acting in such aid and assistance as aforesaid, shall be sued or prosecuted for any such wounding, maiming, or killing, it shall be lawful for every such officer or person so employed, or person acting in such aid and assistance, to plead the general issue, and give this Act and the special matter in evidence in his defence; and it shall be lawful for any justice or justices of the peace, or other magistrate or magistrates, before whom any such officer or person so employed, or person acting in such aid and assistance as aforesaid, shall be brought, for or on account of any such wounding, maiming, or killing as aforesaid, and every such justice of the peace and magistrate is hereby directed and required, to admit to bail every such officer, and every person so employed, and every person acting in such aid and assistance as aforesaid; any law, usage, or custom to the contrary thereof in anywise notwithstanding.

Persons against whom indictments or informations for resistance shall have been found or filed to give security to answer them, or in default may be committed.

41. Whenever any person shall be charged with violently assaulting or resisting as aforesaid any officer of excise or person so employed, or person acting in such aid and assistance as aforesaid, in the due execution of his office or duty, and such charge shall, by affidavit or by certificate on an indictment or information being filed against such person for any such offence, be made to appear to any judge of any of his Majesty's superior courts of record in which such indictment or information shall be found or filed, or into which the same shall have been removed, it shall be lawful for such judge to issue his warrant in writing under his hand and seal, and thereby to cause any person being a defendant in such indictment or information to be apprehended and brought before him or some other judge of such court, or before some one of his Majesty's justices of the peace, in order that such defendant may be bound to the King's Majesty, with two sufficient persons as sureties, in such sum (the same not being in any case less than one hundred pounds) as in the said warrant shall be expressed, with condition to appear in such court at the time mentioned in such warrant, to answer his said Majesty in the said court concerning any articles on behalf of his Majesty to be there objected against him for any such offence as aforesaid; and in case any such defendant shall neglect or refuse to become bound as aforesaid, it shall be lawful for such judge or justice of the peace respectively, and they are hereby respectively directed and required, to commit such defendant to the common gaol of the county, shire, division., city, town, or place where the offence shall have been committed, or where such defendant shall have been apprehended, until such defendant shall become bound as aforesaid, or shall be discharged by order of such court in term time, or by one of the judges of such court in vacation; and the recognizance to be taken thereupon shall be returned and filed in such court, and shall continue in force until such defendant shall have been acquitted of such offence, or, in ease of conviction, shall have received judgment for the same, unless sooner ordered by such court to be discharged.

If an offender be in prison for want of bail, a copy of the indictment or information may be delivered to the gaoler, with a notice of trial, and proceedings had thereon.

Defendant, if acquitted, to be discharged.

42. Where any such defendant is or shall be committed to and detained in gaol for want of bail, it shall be lawful for the prosecutor of such indictment or information to cause a copy thereof to be delivered to the gaoler, keeper, or turnkey of the gaol wherein such defendant is or shall be so detained, with a notice thereon endorsed, that unless such defendant shall, within such space of time as shall be for that purpose limited and fixed by the court in which such indictment or information shall be found or filed, or into which the same shall have been removed, cause an appearance and also a plea or demurrer to be entered in the said court to such indictment or information, an appearance and the plea of not guilty will be entered thereto in the name of such defendant; and the prosecutor of such indictment or information shall also be at liberty to endorse on the copy of such indictment or information so delivered a further notice that the issue to be joined on such indictment or information will be tried in the next term, or at the next assizes, or at the next general gaol delivery or Court of Justiciary to be holden in or for the county, shire, division, city, town, or place, in which the offence shall be alleged to have been committed, or the venue laid in such indictment or information; and in case any defendant so committed or detained as aforesaid shall neglect to cause an appearance and also a plea or demurrer to be entered in such court to such indictment or information, within the space of time so to be limited and fixed by such notice as aforesaid, then, upon an affidavit being made and filed in such court, of the delivery of a copy of such indictment or information, with such notice as herein-before first mentioned endorsed thereon as aforesaid, to such gaoler, keeper, or turnkey, as the case may be (which affidavit may be made before any judge or commissioner of the said court authorized to take affidavits in the said court), it shall be lawful for the prosecutor of such indictment or information to cause an appearance and the plea of not guilty to such indictment or information to be entered in the said court for such defendant, and such proceedings shall be had thereupon as if the defendant in such indictment or information had appeared and pleaded not guilty according to the usual course of such court; and if upon the trial of such indictment or information the defendant so committed and detained as aforesaid shall be acquitted of all the offences therein charged upon such defendant, it shall be lawful for the judge before whom such trial shall be had, although he may not be one of the judges of the court in which such indictment or information shall be found or filed, or into which the same shall have been removed, to order that such defendant shall be forthwith discharged out of custody as to such commitment.

Indictments or informations for assaulting officers may be tried in any county, and offenders convicted thereof sentenced to imprisonment with hard labour for three years in addition to or in lieu of other sentence.

43. And for the better and more impartial trial of any indictment or information which shall be found, commenced, or prosecuted for any such violent assault or resistance as aforesaid, be it enacted, that every such offence shall and may be inquired of, examined tried, and determined in any county in England, if such offence shall have been committed in England, or in any of the islands thereof, or in any county in Scotland, if the same shall have been committed in Scotland or in any of the islands thereof, or in any county in Ireland, if the same shall have been committed in Ireland or in any of the islands thereof, in such manner and form as if the same offence had been committed in such county respectively; and that whenever any person shall be convicted of any such violent assault or resistance as aforesaid it shall be lawful for the court before which any such offender shall be convicted, or which by law is authorized to pass sentence upon any such offender, to award and order (if such court shall think fit) sentence of imprisonment, with hard labour, for any term not exceeding the term of three years, either in addition to or in lieu of any other punishment or penalty which may by law be inflicted or imposed upon any such offender; and every such offender shall thereupon suffer such sentence in such place, and for such term as aforesaid, as such court shall think fit to direct.

[Ss. 44–64 rep. 53 & 54 Vict. c. 21. s. 40.]

Prosecutions before justices of the peace.

No information exhibited before justices of the county shall be objectionable because there are distinct commissions of the peace within whose jurisdiction the offence was committed.

65. For the recovery of any penalty imposed by this Act, or any other Act or Acts of Parliament relating to the revenue of excise, and incurred for or by reason of any offence committed against this Act, or the said other Acts or any of them, or for the condemnation of any goods, commodities, or chattels, seized as forfeited under or by virtue of this Act, or the said other Acts or any of them, . . . the information thereupon may be exhibited before any one or more of his Majesty's justices of the peace for the county, shire, division, city, town, or place wherein the offence shall have been committed, or the person or persons committing the same shall be found, or where the goods, commodities, or chattels shall have been seized as aforesaid; and such information shall and may be heard, adjudged, and determined by any two or more of his Majesty's justices of the peace for the said county, shire, division, city, town, or place; . . . and any two or more of such justices of the peace shall and they are hereby authorized and required, upon any such information having been so exhibited as aforesaid, and upon the appearance and pleading of the person or persons against whom such information shall have been exhibited, or who shall claim any goods, commodities, or chattels in such information alleged to have been forfeited, or, in default of such appearance and pleading, upon proof of the service of such summons of such person or persons, to proceed to the examination of the fact or facts in such information alleged, and to give judgment as well for any such penalty or penalties which upon the due examination of one or more credible witness or witnesses upon oath, or upon the voluntary confession of the party accused, shall be found to have been incurred, as for the condemnation of any goods, commodities, or chattels seized as aforesaid, which upon such examination or confession shall be found to be forfeited, or respectively as the case may require; and such . . . justices shall and they are hereby authorized and required thereupon to award and grant a warrant or warrants under their hands for the due execution of and carrying into effect, as herein-after mentioned, such judgment: Provided always, that where any such information as aforesaid shall be exhibited before any justice or justices of any county or shire in England, Scotland, or Ireland respectively, in which there are severed and distinct commissions of the peace, no information thereupon exhibited before any such justice or justices, nor any judgment thereupon given by such justices, nor any warrant or warrants thereupon granted for the due execution thereof, shall be subject or liable to any objection whatsoever by reason of any offence alleged in such information having been committed, or the person or persons committing the same having been found, or the goods, commodities, or chattels having been seized as aforesaid, in any division, city, town, or place of such county or shire having local jurisdiction, whether such city, town, or place be or be not a county in or of itself; anything in this Act, or any other Act or Acts of Parliament, to the contrary thereof in anywise notwithstanding.

[S. 66, as to notice of information and service of summons to parties to appear and plead to information, rep. 4 & 5 Will. 4. c. 51. s. 18.]

Two or more justices to meet every three calendar months or oftener, to adjudge excise cases.

Provisions in case of death or absence of any justice during proceedings.

Powers respecting summary proceedings given to justices by any Act shall be exerciseable in excise prosecutions.

67. The justices of the peace, or any two or more of them, in the several counties, shires, divisions, cities, towns, and places throughout the United Kingdom, shall meet once in every three calendar months in their respective jurisdictions, or oftener if there shall be need or occasion so to do, to receive, hear, adjudge, and determine all matters and things brought before them relating to the revenue of excise, and all informations exhibited or to be exhibited within such jurisdiction, for or in respect of any penalty incurred, or for the condemnation of any goods, commodities, or chattels seized as forfeited, under or by virtue of this Act or any other Act or Acts of Parliament relating to the revenue of excise: Provided always, that if it shall happen that any justice or justices of the peace before whom any such information shall have been exhibited as aforesaid, or before whom any proceedings shall have been had upon any such information, shall die, or be absent at any time after such information shall have been so exhibited, and before the person or persons against whom such information shall have been exhibited shall appear or plead to such information, or before any judgment shall be thereupon given, or before any judgment thereupon given shall be duly executed, so that the further attendance of any such justice or justices thereupon cannot be procured, it shall be lawful for any other justice or justices of the peace within the same jurisdiction to act therein, for and in lieu of the justice or justices of the peace no dying or absent, in all respects relating to such information, and the due completion of the proceedings thereupon, in the same manner as if such information had been at first exhibited before such other justice or justices respectively; and that all powers and authorities, rules, and regulations given and granted by any Act or Acts of Parliament relating to justices of the peace, or to constables or other officers acting under their authority, respecting summary proceedings, shall he enforced, and shall be applied to and executed (excepting wherein altered or otherwise specially provided for by, or which shall be repugnant to or inconsistent with, this Act), for the conviction of any person or persons prosecuted by order of the commissioners of excise, or the commissioner or commissioners of excise in Scotland and Ireland respectively, for any penalty incurred by such person or persons under or by virtue of this Act, or any other Act or Acts of Parliament relating to the revenue of excise, and for the levy of any such penalty, or for the imprisonment of any such offender or offenders, in the same manner as if such powers and authorities, rules, and regulations, had been and were repeated and contained in the body of this Act.

No officer of excise to act as a justice in excise cases, nor any excise trader in any case relating to his trade.

68. It shall not be lawful for any officer of excise or person employed in the collection or management of the revenue of exercise, to act as a justice of the peace in any part of the United Kingdom in the execution of any of the powers, authorities, clauses, matters, or things contained in this Act, or in any other Act or Acts of Parliament relating to the revenue of excise; and it shall not be lawful for any trader subject to the excise laws to act as a justice of the peace as aforesaid in any case which relates to the particular trade or business of such trader, or in any case in which he shall be in anywise, as such trader, concerned or interested; and if any such officer or person employed as aforesaid, or any such trader as aforesaid, shall presume to act as a justice of the peace, contrary to the true intent and meaning of this Act, all proceedings in that behalf shall be and the same are hereby declared to be utterly null and void to all intents and purposes.

Penalties of treble value to be either treble the value of the best goods of the like kind, or 100l. at the election of the commissioners of excise or prosecutor.

69. Where by any Act or Acts of Parliament relating to the revenue of excise or customs a penalty of treble the value of goods or commodities is imposed for or in respect of any offence committed by any person or persons against such Acts or any of them, every person so offending shall thereupon severally forfeit and lose for every such offence, either treble the value of the goods or commodities, to be estimated and taken according to and at the rate and price for which the best goods or commodities of the like sort or kind and denomination for which the duty or duties thereon have been paid were sold for in London, Edinburgh, or Dublin respectively (as the penalty may have been incurred in England, Scotland, or Ireland respectively), at the time of the commission of such offence, or the sum of one hundred pounds in lieu and instead of such treble value, at the election of the commissioners of excise or customs, or the commissioner or commissioners of excise or customs in Scotland and Ireland respectively, or the person who shall inform or sue for the same.

Persons incurring excise penalties jointly may be prosecuted jointly or severally.

70. Where by this Act, or any other Act or Acts of Parliament relating to the revenue of excise, a penalty is imposed upon every person committing the offence by which such penalty is incurred, and such offence shall have been or shall be committed by several persons jointly, such several persons shall jointly and severally incur every such penalty, and it shall be lawful to proceed against such persons jointly or severally for the recovery thereof, as the commissioners of excise, or the commissioner or commissioners of excise in Scotland and Ireland respectively, may deem expedient anything in this Act, or in any other Act or Acts of Parliament, to the contrary thereof notwithstanding.

Averment in customs or excise informations that the commissioners had ordered prosecution, &c. shall be deemed sufficient proof of such order, &c.

71. Where in any information for the recovery of any penalty, or for the condemnation of any goods, commodities, or chattels seized as forfeited under this Act, or any other Act or Acts of Parliament relating to the revenue of excise or customs, any allegation or averment shall be made that such information was exhibited, or that the commissioners of excise or customs, or the commissioner or commissioners of excise or customs in Scotland and Ireland respectively, had ordered such information to be exhibited, or that the commissioners of excise or customs, or the commissioner or commissioners of excise or customs in Scotland and Ireland respectively, or the informant or person suing by such information, had made their or his election, as in such information shall be alleged or averred, such allegation and averment shall be and the same respectively shall be deemed and taken to be sufficient proof of such facts so alleged or averred respectively, without any other or further evidence thereof.

[S. 72 rep. 53 & 54 Vict. c. 21. s. 40.]

Justices to proceed to hearing and judgment on the merits, without regard to defects in form.

73. It shall be lawful for the justices of the peace, and they are hereby authorized and required, upon the appearance of any person or persons summoned upon any information, or in default of the appearance of such person or persons, and upon proof of the service as before mentioned of such summons as aforesaid, to proceed to the examination of the fact or facts alleged in such information, and of the witness or witnesses on either side upon oath, touching the penalty or penalties alleged in such information to have been incurred, or the forfeiture of any goods, commodities, or chattels therein alleged to have been seized as forfeited, and thereupon to give judgment accordingly, notwithstanding any defect or defects of form which may appear in such information or in any proceedings thereupon or relating thereto.

Power of justices to summon witnesses.

Penalty for refusing to appear, take oath, or give evidence, 50l.

74. It shall be lawful for the justice or justices of the peace, before whom any such information as aforesaid, or any matter or thing under this Act or any other Act or Acts of Parliament relating to the revenue of excise, shall be judicially brought, and they are hereby authorized and required, to summon any and every person (other than the person or persons against whom such information is exhibited), in whatever part of the United Kingdom any such person so summoned shall then reside or be, to appear before the said justices, who are to hear, adjudge, and determine such information, matter, or thing, at a certain time and place to be specified and set forth in such summons, to give evidence upon oath of the truth of any facts alleged in such information, or touching or relating thereto, or to such matter or thing as aforesaid; and every person other than as aforesaid being so summoned, and having the reasonable expenses for such attendance tendered, who shall neglect or refuse to appear according to the exigency of such summons, or who, having so appeared, shall refuse to take oath, or, if a Quaker, to affirm, or shall refuse to give evidence, or to answer, according to the best of his or her knowledge and belief, any legal question when thereunto required, shall for every such default or offence forfeit and lose the sum of fifty pounds.

[S. 75 rep. 37 & 38 Vict. c. 35. (S.L.R.)]

Proof of payment of duties of excise or customs, or that goods seized under Excise or Customs Acts are not of the sort or kind alleged, shall lie upon the proprietor or person claiming.

76. If upon any information for the recovery of any penalty or penalties incurred, or for the condemnation of any goods, commodities, or chattels seized as forfeited under or by virtue of this Act, or any other Act or Acts of Parliament relating to the revenue of excise or customs, or in any action brought by the proprietor or claimer of such goods, commodities, or chattels, against any officer of excise, or any person employed in the revenue of excise, or any person acting in the aid and assistance of any such officer or person so employed as aforesaid, for any act, matter, or thing done in pursuance of any such Act or Acts of Parliament, any question shall be made or shall arise whether any duty of excise or customs has been paid upon or in respect of the goods or commodities in such information mentioned, or whether such goods, commodities, or chattels are respectively of such sort or kind as in such information is in that behalf alleged, the proof of the payment of such duty, or that the said goods, commodities, and chattels respectively are not of such a sort or kind as aforesaid, shall lie upon the proprietor or claimer thereof.

Judgment to he entered by default against a prisoner who shall not appear and plead before commissioners or justices, after delivery of notice and summons to gaoler.

77. Where any person or persons shall be in prison on any account whatsoever, and any information shall be exhibited before any justice or justices of the peace, against such person or persons, for the recovery of any penalty or penalties incurred by such person or persons, or for the condemnation of any goods, commodities, or chattels seized as forfeited under or by virtue of this Act, or any other Act or Acts of Parliament relating to the revenue of excise, claimed by such person or persons, and such person or persons, on a copy of such information being delivered to the gaoler, keeper, or turnkey of the prison wherein such person or persons shall be confined or imprisoned, with a summons to appear and plead to and to attend the hearing of such information, at a time and place in such summons mentioned, shall not appear and plead in person, or by some person duly authorized in that behalf, to such information, at the time and place so mentioned, such proceedings shall be thereupon respectively had as are herein-before provided and directed in cases of default of appearance to any such information; any law, custom, or usage to the contrary thereof notwithstanding.

Power of justices to mitigate penalty to one fourth part thereof.

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 . . .

No certiorari, &c. to be issued at the suit of a defendant to supersede or affect any proceedings before commissioners of excise or justices.

Proviso as to certiorari at the suit of the Crown out of the Exchequer.

79. No writ of certiorari or other writ or process shall be issued at the suit of any defendant out of any of his Majesty's courts of record in England, Scotland, or Ireland, nor shall any bill of suspension, advocation, or reduction be passed, nor shall any letter or letters of suspension, advocation, or reduction, or any other proceeding, be issued out of the Court of Session or Court of Justiciary in Scotland, to supersede, sist, stay, remove, or in anywise affect any information or judicial proceeding before the commissioners of excise, or before any justice or justices of the peace in the United Kingdom, in pursuance of this Act, or any other Act or Acts of Parliament relating to the revenue of excise, or any judgment thereupon; and every such information shall be tried and determined, and every such judicial proceeding shall be had and completed, and every such judgment executed, any such writ of certiorari or other writ or process, or bill or letter or letters of suspension, advocation, or reduction, or other proceeding notwithstanding: Provided always, that nothing herein contained shall extend, or be deemed or construed to extend, to any writ of certiorari sued or issued in such cases, in behalf of his Majesty, out of his Majesty's courts of Exchequer in England, Scotland, or Ireland respectively.

[S. 80 rep. 53 & 54 Vict. c. 21. s. 40; s. 81 rep. 4 & 5 Vict. c. 20. s. 25.]

Appeal from justices to quarter sessions.

Defects of form cured upon appeal.

82. . . . in case any officer who shall exhibit any information, or any person or persons against whom any information shall have been exhibited, or who shall appear and claim any goods, commodities, or chattels alleged to be forfeited in any information exhibited before any justice or justices of the peace as aforesaid, shall feel aggrieved by the judgment given thereon by such justices, it shall be lawful for such officer, or such person or persons, upon giving such notice as herein-after mentioned, to appeal therefrom to the justices assembled at the next general quarter sessions of the peace (or if there be not one week between the time of giving such notice and the next general quarter sessions, then to the general quarter sessions of the peace next after the expiration of one week,) to be holden in and for the county, shire, division, city, town, or place in which such judgment so appealed against shall have been given; and it shall be lawful for the justices of the peace at such general quarter sessions, upon being served with such notice, and they are hereby respectively authorized and required, at such general quarter sessions, to hear, adjudge, and finally determine such appeal; and if upon any such appeal to the justices of the peace at quarter sessions, any defect in form shall be found in the information, or in any part of the proceedings thereon or relating thereto, or in the record thereof, every such defect or form shall thereupon be rectified and amended by order of such justices or the major part of them assembled at such general quarter sessions, before whom respectively such appeal shall be brought; anything in this Act, or any other Act or Acts of Parliament, to the contrary notwithstanding.

No appeal allowed unless a notice of appeal given.

No appeal to be beard unless notice of trial given.

Deposit of amount of penalty, or of goods condemned, shall be made in certain cases.

83. Provided always, that no such appeal as aforesaid shall be allowed, unless the party or parties appellant, shall, at and immediately upon the giving of the judgment appealed against, give notice in writing of such appeal to the justices of the peace from whose judgment such appeal shall be made, and also to the adverse party or parties on such appeal, and shall lodge such notice with the clerk of the peace for the justices of the peace at such general quarter sessions as aforesaid, by and before whom such appeal is to be finally adjudged and determined; and no such appeal as aforesaid shall be heard unless the party or parties appellant on such appeal shall, within one week at least before such appeal is to be finally adjudged and determined, give notice in writing to the adverse party or parties on such appeal of the time and place where such appeal is to be heard: Provided always, that where the judgment appealed against shall be a conviction in any penalty or penalties of the party or parties appellant, such party or parties shall also, within three days next after the giving of the judgment appealed against, place and deposit in the hands of the commissioners of excise, or of the collector of excise in whose collection, or of the supervisor of excise in whose district, the information shall have been exhibited, the amount of the penalty or penalties in which such party or parties shall have been convicted, or of the sum or sums of money to which such penalty or penalties shall have been mitigated; or where the judgment appealed against shall be either for or against the condemnation of any goods, commodities, or chattels seized as forfeited, such goods, commodities, and chattels shall be left and deposited with the commissioners of excise, or the collector of excise in whose collection, or the supervisor of excise in whose district, the information shall have been exhibited, until the final adjudication and determination of such appeal.

Judgment of quarter sessions on appeal.

Power of mitigation.

Case may be stated for Court of Exchequer.

84. Upon every such appeal it shall be lawful for the justices of the peace at the general quarter sessions before whom any such appeal shall be brought, . . . to reverse or confirm in the whole or in part the judgment appealed against, or to give such new or difierent judgment as they in their discretion shall in that behalf think fit; and such justices of the peace at general quarter sessions shall in any such new or different judgment have the same power of mitigation as is herein-before by this Act given to justices of the peace in judgments given by them: Provided always, that it shall be lawful for such justices of the peace at such general quarter sessions as aforesaid, at their discretion, to state the facts of any case on which such appeal shall be made specially for the opinion and direction of the Court of Exchequer in England, Scotland, or Ireland, as the same shall have arisen therein respectively.

Enforcement of judgment on appeal.

85. Where the judgment of the justices of the peace appealed against shall be affirmed by the court of appeal, such judgment shall be enforced and executed by the justices of the peace in like manner as if there had been no such appeal; and where the judgment appealed against shall be reversed, and another or different judgment given by the court of appeal than the judgment given by the justices of the peace appealed against, such new judgment, shall be enforced and executed, as herein-after mentioned, by the justices of the peace at the general quarter sessions, by whom such new judgment shall have been given.

Justices shall grant warrants for the sale of goods condemned, or for levy of penalties, on judgments to be enforced by them.

86. Where any judgment is[¹] by this Act required to be enforced and executed by the justices of the peace (the same not having been appealed against, or if appealed against, having been affirmed by the court of appeal,) shall be for the condemnation of any goods, commodities, or chattels seized as forfeited, it shall be lawful for such justices of the peace, and they are hereby authorized and required, to apply the money which shall have been so deposited as aforesaid in satisfaction of such judgment, and if the same shall not be sufficient to satisfy such judgment, to award and grant a warrant or warrants under their hands, to any officer or officers of excise, for the sale of such goods, commodities, or chattels which they respectively shall have condemned; and where the judgment to be so enforced and executed shall be for any penalty or penalties, or for any sum or sums of money to which such penalty or penalties shall have been mitigated, it shall be lawful for such justices of the peace, and they are hereby authorized and required, to award and grant a warrant or warrants under their hands to any officer or officers of excise, authorizing such officer or officers to levy the penalty or penalties, or sum or sums of money, so adjudged, or so much thereof as shall not have been so satisfied as aforesaid, upon the goods and chattels of such person or persons so convicted, and either to detain and keep such goods and chattels in the house or place where the same shall have been found, or to remove the same to the next office of excise.

Quarter sessions shall grant warrants for the sale of condemned goods, or for levy of penalties on judgments to be enforced by them.

87. Where any judgment is[¹] by this Act required, to be enforced and executed by the justices of the peace at the general quarter sessions, on appeal, shall be for the condemnation of any goods, commodities, or chattels seized as forfeited, it shall be lawful for such justices of the peace, and they are hereby authorized and required, to grant a warrant or warrants, under their hands, or under the hands of any two of such justices, to any officer or officers of excise, for the sale of the goods, commodities, or chattels which they respectively shall have condemned; and where the judgment to be so enforced and executed shall be for any penalty or penalties, or for any sum or sums of money to which such penalty or penalties shall have been mitigated, it shall be lawful for such justices of the peace at the general quarter sessions, and they are hereby authorized and required, to apply the money which shall have been so deposited as aforesaid in satisfaction of such judgment; and if the same shall not be sufficient to satisfy such judgment, to award and grant a warrant or warrants under their hands, or under the hands of any two of such justices respectively, to any officer or officers of excise, authorizing such officer or officers to levy the penalty or penalties, or sum or sums of money, so adjudged, or so much thereof as shall not have been so satisfied as aforesaid, upon the goods and chattels of such person or persons so convicted, and either to detain and keep such goods and chattels in the house or place where the same shall have been found, or to remove the same to the next office of excise.

In levy warrants any time not less than four nor exceeding eight days may be appointed for the sale of distress.

88. It shall be lawful in any such levy warrant to order and direct therein that the goods and chattels upon which such levy shall be made shall be sold and disposed of so soon as conveniently may be after a certain time to be limited in such warrant for the sale thereof (so as such time be not less than four days nor more than eight days), unless the penalty and penalties or sum and sums of money for which such levy shall be made shall, within the time limited for payment thereof as aforesaid, be paid and satisfied.

Penalty and expenses to be deducted from the proceeds of sale, and the overplus returned.

A copy of the warrant may be taken.

Force of the warrant.

89. It shall be lawful for the officer of excise making such levy, and he is hereby empowered and required, to deduct the penalty and penalties or sum and sums of money for which such levy shall be made, and all reasonable charges and expenses attending such levy, out of the money arising by such sale as aforesaid, and to return the overplus (if any) to the proprietor or proprietors of the goods and chattels upon which such levy shall have been made, or to the person or persons legally entitled thereto; and such officer shall, if required, show such warrant to the person or persons upon whose goods and chattels such levy shall be made, and shall suffer such person or persons to take a copy thereof; and every such warrant shall be of the same force and effect in all respects as a writ of fieri facias issued out of his Majesty's Court of Exchequer in England for the recovery of any debt due to his Majesty.

Where sufficient distress cannot be found, a warrant may issue for the arrest of the person.

90. For want of sufficient goods and chattels whereon such penalty and penalties, or sum and sums of money, with the charges and expenses aforesaid, may be levied, and on a return in writing made upon any levy warrant by any officer to whom such warrant may have been directed, to the persons by whom such warrant shall have been granted, or to the commissioners of excise, or any one or more of the justices of the peace within whose jurisdiction respectively any such warrant shall have been issued, that such officer cannot find, within the jurisdiction in which such warrant shall have been issued, any goods and chattels of the person or persons against whom such warrant shall have been granted, whereon the same can be levied, or on a return as aforesaid that part of such penalty and penalties, or sum and sums of money, charges, and expenses, has been levied or paid, and that such officer cannot find any further goods and chattels of the person or persons against whom such warrant shall have been granted (beyond the goods and chattels already seized and sold as aforesaid), within such jurisdiction as aforesaid, whereon the residue of such penalty and penalties, or sum and sums of money, charges, and expenses, can be levied, it shall be lawful for the persons by whom such warrant shall have been granted, or for any two or more of the commissioners of excise, or any one or more of the justices of the peace, to whom respectively such return shall have been made as aforesaid, and they are hereby respectively authorized and required, thereupon to grant a warrant or warrants in manner aforesaid, to any officer or officers of excise, to arrest, and convey such person or persons to the common gaol or house of correction within his or their jurisdiction respectively, and there to deliver the person or persons so arrested, with a duplicate of such warrant or warrants, to the gaoler or keeper of such gaol or house of correction, there to remain and be kept by such gaoler or keeper until satisfaction be made of such judgment as aforesaid, or until such person or persons shall be ordered by the commissioners of excise, or the commissioner or commissioners of excise in Scotland and Ireland respectively, to be liberated or discharged; any law, bill of health, custom, or usage in England, Scotland, or Ireland, to the contrary thereof in anywise notwithstanding.

A fresh levy warrant may be issued when goods are found after the issue or execution of arrest warrant;

and on payment, party arrested may be discharged.

91. Provided always, that where any goods or chattels of and belonging to any person or persons against whom any such warrant for arrest shall have been granted shall be found, at any time or times after the granting and execution of such warrant, it shall be lawful for the person or persons by whom such warrant shall have been granted, or for any two or more of the commissioners of excise, or for any one or more of the justices of the peace in whose jurisdiction respectively any such goods or chattels shall be found, and he and they is and are hereby respectively authorized and required, notwithstanding the granting of such warrant of arrest, to award and grant a fresh warrant or warrants under his or their hand or hands to any officer or officers of excise to levy upon the goods and chattels so found any penalty or penalties, or any sum or sums of money, charges, and expenses, for which the former levy warrant may have been granted, or to levy so much thereof as may not have been before paid; and upon payment and satisfaction thereof the warrant for arrest shall be discharged, and the person or persons arrested shall be forthwith liberated out of custody.

Warrants to be executed in any part of the United Kingdom, upon endorsement by a justice of the peace for the place in which the same shall be executed.

No action shall be brought against any justice for endorsing warrant; but actions may be brought against the commissioners or justices granting the original warrant.

92. Where any such warrant as aforesaid shall be granted, and cannot be executed by reason that sufficient distress or that the person or persons against whom the same shall have been granted cannot be found within the limits of the jurisdiction of the commissioners or justices in which such warrant shall have been issued, it shall be lawful for any one or more of the justices of the peace for any other county, shire, division, city, town, or place within the United Kingdom, and such justice or justices is and are hereby respectively authorized and required, to endorse his or their name or names respectively upon such warrant; and such warrant and endorsement thereon shall be a sufficient authority to the officer or officers of excise to whom such warrant shall be directed, or having the execution thereof, to execute the same in such other county, shire, division, city, town, or place, and to levy as aforesaid the penalty and penalties, or sum and sums of money, for which such warrant shall have been granted, or so much thereof as may not have been before paid, upon the goods and chattels of and belonging to the person or persons against whom such warrant shall have been granted which shall be found within the jurisdiction of the justice or justices endorsing such warrant, or to arrest and convey such person or persons to the common gaol or house of correction of the county, shire, division, city, town, or place where such warrant shall have been executed, there to remain until delivered, as by this Act is before directed: Provided always, that no action of trespass or false imprisonment, nor any information or indictment, or other prosecution, shall be brought, commenced, or prosecuted against any justice or justices of the peace respectively for or by reason of his or their having granted subsidiary warrants, or endorsed any warrant, in pursuance and under the directions of this Act, in execution of any judgment, but it shall be lawful for any person or persons to bring or prosecute his, her, or their action or suit against the commissioners or justices respectively by whom the original warrant in execution of such judgment shall have beeen granted, in the same manner as such person or persons might have done if this Act had not been made.

[Ss. 93–106 rep. 53 & 54 Vict. c. 21 s. 40.]

Officers of customs to give notice of the seizure of exciseable goods.

Such goods, if removed without permit, where permit is required, shall he forfeited.

107. All officers of the customs who shall make any seizure under or by virtue of this Act, or any other Act or Acts of Parliament relating to the revenue of excise, of any exciseable goods or commodities, shall forthwith give notice of such seizure at the next office of excise, or to the supervisor or other officer of excise of the district where such seizure shall have been made; and such supervisor or other officer of excise shall, on such notice, take a particular account of the species and quantities of all such goods and commodities so seized respectively; and the same or any part thereof shall not afterwards be removed without a permit (where a permit is, for the removal of goods or commodities of a similar quantity, sort, or kind, required under any Act or Acts of Parliament relating to the revenue of excise), signed by the proper officer of excise of the place or district from whence the same shall be intended to be removed, on pain of forfeiture thereof for such removal.

Seizures of exciseable commodities by police or peace officers to be lodged in the chief or other office of excise.

108. All goods or commodities whatsoever which are or shall be prohibited or which are or shall be subject to any duty or duties of excise, and which shall be stopped, detained, or taken by any police officer or peace officer, or any other person, under or by virtue of any Act or Acts of Parliament, or under or by virtue of any other authority whatsoever, shall be conveyed, and the same is and are hereby directed and required to be forthwith conveyed, to and deposited and lodged in the chief office of excise, if the same shall have been stopped, detained, or taken within the limits of the chief office, or in the nearest office of excise if in any other part of the United Kingdom, in order that all such goods or commodities as aforesaid, and the person or persons in whose custody or possession the same were found, may be prosecuted or proceeded against as the nature of the case shall or may require, anything in any Act or Acts of Parliament to the contrary thereof notwithstanding.

Exciseable goods stopped on suspicion of having been feloniously stolen or received, to be lodged in the police office, and notice thereof given to the proper officer of excise, who shall be permitted to examine them.

109. Provided always, that in case any such goods or commodities as aforesaid shall be stopped, detained, or taken by any police officer or peace officer, or any other person, on suspicion of the same having been feloniously stolen or taken or received, it shall be lawful to and for such police officer or peace officer, or other person so stopping, detaining, or taking the same, to convey to, deposit, and lodge forthwith all such goods and commodities as aforesaid in the office of the police office nearest to the place where the same shall have been so stopped, detained, or taken as aforesaid, or any other convenient place directed by the justice or justices of the peace before whom the same shall be carried, there to remain in order to be produced at the trial of any person or persons who shall be charged with feloniously stealing, taking, or receiving the same; and every such police officer or peace officer, or other person, who shall so stop, detain, or take any such goods or commodities as aforesaid, after he shall have stopped, detained, or taken the same as aforesaid, shall forthwith give notice thereof in writing at the chief office of excise, if the same shall have been stopped, detained, or taken within the limits thereof; and if the same shall have been stopped, detained, or taken in any other part of the United Kingdom, then at the office of excise nearest to the place where the same shall have been so stopped, detained, or taken; and any officer of excise shall thereupon be permitted to examine and take account of the same.

After the trial for feloniously stealing, &c., the goods to be immediately deposited in the excise office, to be dealt with according to law.

110. When and so soon as any person or persons charged with feloniously stealing, taking, or receiving any such goods or commodities as aforesaid shall have been tried for such offence, all such goods and commodities respectively as aforesaid shall immediately be conveyed to and deposited in the chief office of excise, or other office of excise as aforesaid, in order that prosecution or proceedings may be had for the condemnation of such goods or commodities for such cause or causes of forfeiture as the same shall be liable to, or that the same may be restored upon payment of such duty or duties as may be due in respect thereof, or upon such conditions as the commissioners of excise, or the commissioner or commissioners of excise in Scotland and Ireland respectively, shall think fit, to such person or persons as shall be proved to be the legal proprietor or proprietors thereof respectively, or for the purpose of being otherwise dealt with according to law.

Goods not deposited shall be forfeited.

Persons making default to forfeit 20l.

111. In case any such goods or commodities which shall be so stopped, detained, or taken shall not be conveyed to and deposited in the chief office of excise or other office of excise, in the manner by this Act directed, all such goods or commodities which shall not be so conveyed to and actually deposited in the chief office of excise or other office of excise as aforesaid shall be forfeited; and the person or persons in whose care, custody, or possession the same shall be, and who shall neglect or refuse so to convey to and deposit the same as aforesaid, shall forfeit and lose the sum of twenty pounds.

[Ss. 112–126 rep. 53 & 54 Vict. c. 21. s. 40.]

Former regulations which are inconsistent with this Act, repealed.

127. All laws, powers, authorities, rules, regulations, restrictions, exceptions, provisions, clauses, matters, and things, provided for or contained in any Act or Acts of Parliament in force at and immediately before the commencement of this Act, relating to the revenue of excise in any part of the United Kingdom, or to any matter or thing expressly provided for by this Act, which are repugnant to or inconsistent with the several matters, clauses, provisions, and regulations of this Act, or any of them, shall be and the same are hereby respectively repealed, and shall no longer be put in force or observed in any part of the United Kingdom; [Rep. 36 & 37 Vict. c. 91. (S.L.R.)] . . .

All excise duties and penalties shall, after the commencement of this Act, be recovered as directed by this Act.

128. . . .: Provided always, that all penalties and forfeitures which shall be incurred under or by virtue of this Act, or any other Act or Acts of Parliament relating to the revenue of excise, after the commencement of this Act, shall be recovered and applied in such manner and by such form or forms and ways of proceeding as are by this Act directed and provided; anything in any Act or Acts of Parliament to the contrary thereof notwithstanding.

[Ss. 129, 130 (last) rep. 36 & 37 Vict. c. 91. (S.L.R.)]

[¹ So in Parliament Roll.]

[¹ So in Parliament Roll.]

[¹ So in Parliament Roll.]