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