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Officer of Excise shall make periodical returns of the dutychargeable on dryers of chicory.
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15. Every officer of Excise under whose survey any dryer of chicory shall be, or any other officer who shall be appointed so to do, shall at the expiration of every six weeks, or at such other times as the Commissioners of Inland Revenue shall direct, make out and deliver to the said Commissioners an account or return in writing of the quantity of chicory dried by such dryer, and sent out or delivered from his premises, and for which he shall have become chargeable with duty in the preceding six weeks or other period, and of the duty payable thereon, and shall also leave a copy of such account or return with such dryer; and the account or return of such officer shall be a charge on such dryer, and he shall pay to the proper collector and clear off the duty appearing by such account or return to have become due, at such time as the said Commissioners shall appoint, or on demand thereof at any time made by or under the authority of such collector; or in default thereof such dryer shall forfeit double the amount of such duty.
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