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Married women, whose husbands may become insane or incapable of transacting their own affairs, or who may be separated from them and out of the kingdom, may, with consent of the commissioners of excise, make entry of premises, &c.
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7. It shall be lawful for any married woman whose husband shall become insane or idiot, or be otherwise rendered incapable of transacting his affairs, or whose husband shall be separated from her and be out of the limits of the United Kingdom, to make entry, with the consent and approbation of the commissioners of excise, of any building, place, vessel or utensil, for the carrying on of any trade or business in respect of which any entry is required by any law or laws relating to the revenue of excise; and every married woman so making entry shall be subject and liable to all duties, penalties, and forfeitures imposed by any Act relating to the revenue of excise, and to the trade or business in respect of which such entry shall be made; and any bond required by any Act or Acts relating to the revenue of excise, which shall be entered into by any such married woman, shall be good, valid, and effectual, notwithstanding her coverture, as if she was sole and unmarried: Provided always, that it shall not be necessary or required, on the trial or hearing of any information or proceeding against any such married woman for the recovery of any duty or penalty or forfeiture, or upon any such bond, to prove or give evidence of the insanity, idiotcy, or incapacity of or separation from or absence of the husband.
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