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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.
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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.
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