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All goods subject to duties of excise, and all materials, machinery, vessels, and implements used in the manufacture, shall be liable for all duties chargeable and penalties incurred whilst in the possession of the trader, and may be seized, &c.
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24. All goods and commodities, for or in respect of which, any duty of excise is or shall be by law imposed, and all materials and preparations from which any such goods are made, and all stills, backs, vats, coppers, cisterns, tables, presses, machines and machinery, vessels, utensils, implements, and articles for making or manufacturing or producing any such goods and commodities, or preparing any materials, or by which the trade or business in respect of which the duty is or shall be imposed shall have been or shall be carried on, in the custody or possession of the person carrying on such trade or business, or in the custody or possession of any factor, agent, or other person in trust for or for the use of the person carrying on such trade or business, shall be and remain subject and liable to, and the same are hereby made chargeable with, all the duties of excise which, during the time of any such custody or possession, shall be or shall have been charged or become chargeable on or be in arrear or owing from or by the person carrying on such trade or business; and shall also be and remain subject and liable to all penalties and forfeitures which during any such custody or possession shall be or shall have been incurred by the person carrying on such trade or business for any offence by such person committed against any Act or Acts relating to the revenue of excise; and all such goods, materials, and preparations, stills, backs, vats, coppers, tables, presses, machines, machinery, vessels, utensils, and articles shall be and remain subject and liable to all such duties, penalties, and forfeitures, by whomsoever and by whatsoever title or conveyance the same may be claimed; and it shall be lawful to levy thereon such duties, penalties, and forfeitures, and for that purpose to seize, take, sell, remove, and dispose of the same as the goods and chattels of the debtors or offenders under any writ or writs of extent, execution, or other process or warrant for the recovery or enforcement of any such duties, penalties, and forfeitures: Provided always, that where any goods or commodities subject to any duty of excise shall have been taken account of and duly charged with duty by the proper officer of excise, and shall, after having been so taken account of and charged with duty, be fairly and bonâ fide, and in the regular and ordinary course of trade, sold, disposed of, and delivered into the possession of the purchaser thereof, for a full and valuable consideration, before the teste or issuing of any process or warrant for the recovery of any duty or penalty, such goods and commodities in the possession of such fair and bonâ fide purchaser shall be discharged from such liability as aforesaid; but in all cases where any goods or commodities shall be seized in the custody or possession of any person, and shall be claimed to be discharged from such liability, as having been fairly and in the regular and ordinary course of trade purchased, proof of the fairness and bona fides of the purchase, and of the same having been, in the regular and ordinary course of trade, and of the sale and delivery having been made before the teste or issuing of the process or warrant under which such goods or commodities shall be seized, shall lie on the claimer thereof.
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