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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.
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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.
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