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