|
|
Duties and Penalties under 5 & 6 Vict. c. 79.
may be collected and sued for, &c. under that Act,
or under 7 & 8 Geo. 4. c. 53, 4 & 5 Will. 4. c. 51, and amending Acts.
|
2. . . . all duties imposed . . . for and in respect of passengers conveyed upon railways, by an Act of the fifth and sixth years of the reign of her Majesty, intituled “An Act to repeal the duties payable on stage carriages and on passengers conveyed upon railways, and certain other stamp duties in Great Britain, and to grant other duties in lieu thereof; and also to amend the laws relating to the stamp duties,” . . . all which several duties are declared by law to be duties of excise, and placed under the collection and management of the Commissioners of Excise, and all penalties, fines, and forfeitures imposed by the said recited Acts or any of them, or by any other Act or Acts of Parliament relating to the several duties or any of them, may, by order of the Commissioners of Excise, be collected, sued for, recovered, levied, mitigated, paid, and applied, as by the said, recited Acts or any of them, or by any of the Acts aforesaid, is directed, or by the same ways, means, and methods, and in like manner, and under the same general or special powers, provisions, regulations, and directions, as to appeal, and in all other respects, as any other duties of excise, or any fines, penalties, or forfeitures in such respect, are directed to be collected, sued for, recovered, levied, mitigated, paid, and applied, under the Excise Management Act, 1827, as amended by the Excise Management Act, 1834, (except so far as the same is afterwards repealed by this Act,) and as amended by any other Act or Acts relating to the collection and management of the duties of excise, . . .
|
|
|
Limitation of informations for excise penalties.
|
3. [Repeal of 4 & 5 Will 4. c. 51. s. 19. in part] . . . ; every information exhibited by order of the Commissioners of Excise for the recovery of any penalty imposed, or for the condemnation of any seizure made as forfeited, under or by virtue of any Act or Acts relating to any duties under the collection and management of the Commissioners of Excise or of the Commissioners of Customs, may be exhibited before the, . . . justice or justices of the peace at any time within six calendar months after the offence or offences alleged in such information have been committed, or the goods, commodities, chattels, or things therein alleged to have been forfeited have been seized, and all such proceedings shall be afterwards had thereupon as by law directed, anything in any other Act or Acts of Parliament to the contrary thereof notwithstanding.
|
