f«í-
From the Library of Professor
Walther Lötz of the Univer¬
sity of Munich * Purchased and
Presented to Northwestern Uni- ;;
versity by Milton S. Flörsheim^ a :
Member of the Board of Trustees,
<««-
«fr
THE
GENERAL LAWS
RELATING TO THE
REVENUE OF EXCISE;
NAMELY,
GENERAL REGULATIONS, DUTIES, LICENSES,
AND PERMITS.
BY J. BATEMAN, ESQ.,
OF LINCOLN'S INN,
author op " the law op auctions," and " the excise officer's
manual;" and editor op "the general turnpike acts,"
" general highway act," " precedents ,op private
acts," " popular lecturer," &c.
LONDON :
A. MAXWELL, 32, BELL YARD, LINCOLN'S INN,
LAW BOOKSELLER TO HIS MAJESTY ;
S. COCK, STORE OFFICE, EXCISE OFFICE ;
AND RI MILLIKEN AND SON, GRAFTON STREET, DUBLIN.
1836.
■£>322
CONTENTS.
Page
Definition of Terms and Extent of general Regulations 2, 84
Constitution of the Board - - - - - 73
Appointment of Officers - - - - - 3, 29
Liabilities and Privileges of Persons holding Offices in
the Revenue - - - 5, 7,73
Constitution of the different Offices of Excise - 10
Entry of Places and Utensils - - - 12, 74
Duties, Drawbacks, and Allowances - t - 88
Licences - - - - 106
General Powers of Surveying, &c. - - - 14
Foreign Goods liable to Excise Survey - - 22
Permits - - - - 131
Oaths and Declarations - - - - 18
Weights and Measures - - - 88
Charge and Payment of Duties - - 16, 75
Concealed Goods, unentered Manufactories, and Search
Warrants - - - - - -19
Assistance to Officers of Excise - - 22, 77
Rescue of Seizures, and violent Assaults - - - 23
Accounts of, and Payment over of, the Revenue in the
different Departments - - - - - 27
frown's Priority, and Lien for Penalties and Duties - 17
Collector's Warrants for Duties in Scotland and Ireland - 16
Prosecutions in the Exchequer for Recovery of Penal¬
ties - - - - - 33, 72, 77
Prosecutions in the Exchequer for the Condemnation of
Seizures - - - - - --36
Justices' Meetings for Excise Cases - - - 39
Summary Proceedings for Recovery of Penalties 37, 72, 78
Summary Proceedings for Condemnation of Goods seized 52
Appeal - . . - . 46, 81
Evidence - . - - 12, 41, 43
Stay of Proceedings - . - - . . 56
'Mitigation of Penalties - - - 44, 79
Allowance to poor Prisoners - - . 62
Disposal of Seizures - - - - - 57
CONTBNTS.
Page
Application of Penalties and proceeds of Seizures - 58
Rewards to Officers, &c. ... 59, 76, 128
Complaints of Overcharge - - - - 81
Seizures by Custom and Police Officers of Exciseable
Commodities - - ... 60
Actions against Officers of Excise - - 63
Salaries and Superannuation Allowances - - 4, 66
Purchases of Lands for the use of the Revenue - 69, 83
Forms and Proceedings applicable to the General Laws 141
Index ...... 145
THE
LAWS OF EXCISE.
GENERAL REGULATION ACT,
7&8G.4. C..53.
Act to consolidate and amend the Laws relating to the Col¬
lection and Managemertt of the Revenue of Excise throughout
Great Britain and Ireland. [2d July 1827.]
AFPCINTMENT OF COMMISSIONERS AND CONSTITUTION OF THE CONsTITtTluN
BOARD. OFTHE BOARD.
WHEREAS by an act passed in the fourth year of the 4G. t. c. 23.
reign of his present Majesty, intituled An Act to consolidate the
several Boards of Citstoms, and also the several Boards of Excise,
of Great Britain and Ireland, his Majesty was empowered to
appoint Commissioners of Excise for the collection and ma¬
nagement of the whole of the revenue of excise arising in and
throughout the whole of the united kingdom of Great Britain
and Ireland ; And whereas the laws relating to his Majesty's
revenue of excise have become very numerous and complicated,
and it would greatly tend to the public benefit to consolidate
and amend the same, and for that purpose to collect into One
Act the several powers, authorities, regulations, artd provisions
thereof, which apply or relate generally to the collection and
management of the said revenue ; Be it therefore enacted by
the king's most excellent Majesty, by and with the advice and
consent of the Lords Spiritual and Temporal, and Commons,
in this present Parliament assembled, and by the authority of
the same. That it shall be lawful for his Majesty, his heirs and Authorizing
successors, from time to time to appoint, under the great seal
of the united kingdom, any number of persons not exceeding missioners ol'
thirteen to be Commissioners of Excise for the collection and Excise,
management of the whole of the revenue of excise arising in
and throughout the whole of the united kingdom of Great
Britain and Ireland, and the islands and territories thereunto
respectively belonging, and also to appoint any number of per¬
sons not exceeding four to be Assistant Commissioners of Ex¬
cise, to sit and act in manner herein-after mentioned, in and
for Scotland and Ireland ; and that each of such Commissioners
B
General Regulation Act,
[§ 2, 3.
CONsTlTlTION
OF THE BP4RD.
Four Com.
misFioners
shall const! -
tute a Board.
Their autho.
Tity.
Commission¬
ers to be sub¬
ject to the
'I'reasury.
and Assistant Commissioners, when so appointed, shall have
and hold his repective office during his Majesty's pleasure, (a)
II. And be it further enacted, That any four or more of the
Commissioners of Excise shall constitute a Board of Commis¬
sioners of Excise for the united kingdom, for the collection and ,
management of the whole of the revenue of excise arising in
and throughout the whole of the united kingdom of Great
Britain and Ireland, and the islands and territories thereunto
respectively belonging, and of all the duties imposed or to be
imposed by any act or acts of parliament which have been or
arc or shall be made payable to his Majesty, his heirs and suc¬
cessors, as duties of excise, or duties under the collection and
management of the Commissioners of Excise, and of all ar¬
rears of any of such duties, and of all penalties and forfeitures
arising or which shall have arisen, or shall arise or accrue, or
remain or become due to his Majesty, his heirs and successors,
within the said united kingdom of Great Britain and Ireland
and the islands and territories thereunto respectively belong¬
ing, under any law or laws touching or relating to the said re¬
venues ; and that every such board shall have full power and
authority to order and direct, and to do and permit to be done,
throughout the united kingdom, or in any part thereof, all acts,
matters, and things which shall by this act, or by any other act
or acts of parliament, be required to be made or done by the
Commissioners of Excise, or which shall relate to or in any¬
wise concern the revenue under their coliection and manage¬
ment ; and that all rules, orders, acts, matters, and things
relating to or concerning the said revenue, which shell have
been or shall be made or done by any such board, shall be
good, valid, and effectual in law, to all intents and purposes
whatsoever, as if made or done by all the Commissioners of
Excise (i) : Provided always, that every such board, and the
Commissioners of Excise respectively, shall in all things re¬
lating to the execution of the duty of such board, or of such
Commissioners respectively, be subject to the authority, direc¬
tion, and control of the Lord High Treasurer and Commis¬
sioners of the Treasury, and shall obey all orders and instruc¬
tions which shall have been or shall from time to time be issued
to such board or commissioners in that behalf by the Lord
High Treasurer, or any three or more of the Commissioners of
the Treasury.
DEI'IMTION
OF TERMS.
nrriNiTioK of terms.
III. And be it declared and enacted, that in all cases relat •
Srms'"°En''^ '"S revenue under the collection and management of the
land " and Commissioners of Excise, where " England" or " Great Bri-
" Great Bri- tain" is or shall be mentioned in this act, or in any other act
tain."
(a) As to Assistant CoTamissioners, see note on t 6. p. 5.
(A) See 4 & 5 W, 4. c. SI. 5 2., autboriaing three of the commissioners to
constitute a tioard &c.
§4.]
7 & 8 Geo. i. Gap. 53.
3
or acts of parliament relating to the revenue of excise, the definition
same shall be deemed and taken to extend to and include op terms.
Wales end the town of Berwick-upon-Tweed ; and that where
" the United Kingdom" is or shall be mentioned, the same « united
shall be deemed and taken to extend to and include Great Kingdom."
Britain and Ireland, and the islands and territories thereunto
respectively belonging; and that where " the revenue of ex- <• Revenue of
eise " is or shall be mentioned, the sanie shall be deemed and excise."
taken to extend to and to include the whole revenue under the
collection and management of the Commissioners of Excise ;
and that where any power or authority (excepting such power Power of the
and authority as is restricted to the limits of the chief office of hoard,
excise in London) is or shall be given to the Commissioners of
Excise generally, the same shall be deemed and taken to ex¬
tend over and throughout the united kingdom as aforesaid ;
and that w litre any power or authority is or shall be given to Assistant
the Commissioner or Commissioners and Asssistant Commis- ^ommission-
sioners of Excise in Scotland and Ireland respectively, the
same shall be demeed and taken to extend only over and
throughout Scotland or Ireland, and the islands and territories
tlhereof respectively ; and that this act and the several pro- Extent of
visions thereof respectively, shall be deemed and taken to '®*"-
apply to all acts of parliament relating'to the revenue of excise
which shall hereafter be made, except in any of the above cases
where the same sliall be otherwise specially directed or pro¬
vided. (o)
APPOINTMENT OF OFFICERS, ETC. APPOIXTMENr
OF OFFICERS.
IV. And be it further enacted. That it shall be lawful for 7-7—
the Commissioners of Excise, or any four or more of them, and ^«"toaDDohit
they are hereby authorized and required from time to time to ofBcm, and
appoint, by writing under their hands and seals; such and so give them
many collectors and other subordinate officers, and accomptants, isme
clerks, and assistants, for collecting, receiving, managing, and sury shall di-
accounting for the said revenue of excise, as to the said com-
missioners, or any four or more of them, shall seem meet and
requisite, taking in the name of his Majesty, from them and
every of them, sufficient security (c) for the due performance
of the respective duties committed to their charge | and all
such commissions and appointments shall be deemed, construed,
and taken to be good, valid, and effectual, and the persons hold-
(o) See 4 & 5 W. 4. c. 51. 130. as to the deflnition of other terms. Crown solici-
(4) By 9 G. 4. c. 25. § 1., whenever any person has been appointed soli- tors,
citor or attorney on behalf of his Majesty, under the order or direction of
the Commissioners of Customs, Excise, or Stamps, &c., such person mav
act and practise under such orders and directions in ail courts and places;
any thing relating to the admission or practice of such attornies or soli¬
citors to the contrary notwithstanding. As to the appointment of au¬
ditors, see 149. post.
(c) By 6 G. 4. c. 41. } 2. (amending 55 G. 3. c. 184), the stamp on a bond
given for the due performance of duly, or on any other excise bond or
debenture, is 5s.
B 2
4 General Regulation Act, [§ 5,6.
APPOINTMENT ing the same shall have full power and authority in respect
or oFFicEHs. thereof to execute the duties of their respective offices, and to
enforce, in the execution thereof, all laws, regulations, penal¬
ties, and forfeitures relating to the said revenue in every part
of the united kingdom (a) ; and it shall be lawful for the said
commissioners, or any four or more of them, and they are
hereby authorized to place, remove, promote, suspend, reduce,
discharge, or restore, as they shall see cause, any such collector
or other subordinate officers, or accomptants, clerks, or assist¬
ants, and to allow and pay to them respectively for their sala¬
ries, and to them or to any other person or persons, for charges
necessarily arising in the collection or managment of the said
revenue, such sum and sums of money, allowance and allow¬
ances, as shall be conformable to such rules, regulations, and
directions, as may from time to time be received by the said
commissioners from the Lord High Treasurer, or any three or
more of the Commissioners of the Treasury, for the direction
and guidance of the Commissioners of Excise in such behalf ;
The number Provided always, that the number of each description of officers
t)f inferior and persons so to be appointed shall not in any case (except
nrt^e^inl'" herein-after mentioned) exceed thg number which shall
creased with, fixed and allowed by any general warrant or warrants, order
mission'an'd orders, which shall have been or shall from time to time be
approval of issued for that purpose by such Lord High Treasurer or Com-
the Treasury, missioners of the Treasury ; and provided also, that in all cases
in Avhich it may be deemed necessary to appoint a greater
number of officers of the lowest class than shall have been au¬
thorized by any such warrant or warrants, order or orders, the
persons to be named to every such appointment shall be sub¬
mitted by the Commissioners of Excise to and approved by
such Lord High Treasurer or Commissioners of the Treasury.
Inferior ofB- V. Provided always, and be it enacted. That all collectors
tinue''n"""'" otlicr subordinate officers, and accomptants,^lerks, and
withstanding assistants, who are or have been or shall be from time to time
any change of duly and legally appointed by the Commissioners of Excise,
sionere"°"^ do and shall remain and continue in their respective offices,
notwithstanding the death or removal of any commissioner or
commissioners.by whom they were so appointed, and notwith-
standingeany alteration, change, or other determination of the
commission of such commissioners, until the respective appoint¬
ment of such collectors or other subordinate officers, or ac¬
comptants, clerks, or assistants, shall become void by death,
or shall be revoked by the Commissioners of Excise.
Assistant VI. And be it further enacted. That it shall be lawful for
Commission- Lord High Treasurer, or any three or more of the Commis-
land'and'lre. sioners of the Treasury, from time to time to order and direct
land. any one or more of the Commissioners of Excise, together with
two of the Assistant Commissioners of Excise, to sit and act
as such Commissioner or Commissioners and Assistant Com¬
ía) See 5 17. fost.
•§7.] 7 & 8 Geo. 4. Cap. S3. 5
raissioners respectively in and for Scotland, and to order and APPoiNTuaar
direct any one or more of the Commissioners of Excise, to- of officers.
gether with two of the Assistant Commissioners of Excise, to
sit and act as such Commissioner or Commissioners and As¬
sistant Commissioners respectively in and for Ireland, for the
despatch of business in those parts respectively of the united
kingdom, under the control and direction nevertheless of the
Boara of Commissioners of Excise; and that such Commis¬
sioner or Commissioner^nd Assistant Commissioners for Scot¬
land and Ireland respectively (under such control and direction
as aforesaid) shall have and be invested with the collection and
management of the revenue of excise, and all matters and
things relating thereto arising in Scotland and Ireland respect¬
ively; and that any two of such Commissioner or Commis¬
sioners and Assistant Commissioners, in Scotland and Ireland
respectively, shall (under such control and direction as afore¬
said) have full power and authority to order and direct, and to
do and permit to be done, all acts, matters, and things relating
to the revenue of excise in Scotland and Ireland respectively;
and that all rules, orders, acts, matters, and things which shall
have been or shall be so made and done by such Commirsioner
or Commissioners and Assistant Commissioners, or any two of
them, in Scotland and Ireland respectively, shall be good,
valid, and effectual in law, to all intents and purposes whatso¬
ever : Provided always, that all and every such Commissioner
or Commissioners and Assistant Commissioners, in Scotland
and Ireland respectively, shall in all things observe, perform,
and fulffl, and cause to be observed, perfoiined, and fulfilled,
in and throughout Scotland and Ireland respectively, the several
orders, rulbs, directions, and regulations, touching or relating
to the said revenue which shall have been or shall be made or
given by the Board of Commissioners of Excise, (a)
IJA1IILITIES AND PRIVILEGES OF OFFICERS, ETC. tIABILITIKS
of officers.
vll. And be it further enacted. That no person who shall be —
appointed to be a Commissioner or Assistant Commissioner of
Excise, or who shall be appointed to any other office relating pable of act-
to the revenue of excise, shall he capable of acting as such before he
Commissioner or Assistant Commissioner, or in any other such flowing ' *
office, until he shall, before two or more justices of the peace oath,
in the county where his office is or shall be, or before one of the
Barons of the Exchequer of England, Scotland, or Ireland, take
and subscribe the oath herein-after following ; that is to say,
' J af. JÎ. do swear to bear true alle^nce to bis Majesty, and to
' execute the qffice of , to which I am appointed,
' truly and faithful^ withoutfavaur or affection ¡ and that I will,
(a) The 10 G. 4w C.32. authorised one Assistant Commissioner to act; but
there are now no Assistant Commissioners ; and 4 & 5 W. 4. c. 51. 11. au«¿
thorises the General Commissioners to execute the powers by this act
£iven to the Assistant Commissioners. See pos/. ^ *
General Regulation Act,
[§ 8, 9.
iiAwiiTiEs 'from time to time true account make and deliver to such person
OF oFFicEBa 1 0^ pevsous as shall be duly appointed to receive the same ¡ and
' that I will not take any fee or reward in or for the execution of
' the said officefrom any other person than his Majesty, or those
' whom his Majesty shall appoint in that behalf
of Justices of the Peace> or Baron of the Exchequer,
such oath to before whom such oath as aforesaid shall have been taken and
be recorded, subscribed, shall certify the taking thereof as aforesaid to the
general quarter sessions, or Court of Exchequer, as the case
may be, to be there recorded, and to the Auditor of Excise, by
svhom such certificate shall be entered ; and if any person shall
act as a Commissioner or Assistant Commissioner of Excise,
or in any other ofHce relating to the revenue of excise, before he
shall have taken and subscribed such oath as aforesaid, such per¬
son shall, for every month In or for which he shall have so acted,
without having taken such oath, forfeit and lose the sum of fifty
pounds.
rf'the^House VIII. And be it further enacted. That no person being a
of Commons niember of the Commons House of Parliament shall during
to be a Com- the time of his being such member of parliament be capable of
OtS:'e"ofEx. ® Commissioner or Assistant. Commissioner of Excise,
cisa or Commissioner of Appeal under this act, or of being an
OflScer of Excise, or person employed in the charging, col¬
lecting, or managing of any part of the revenue of excise, or
in coraptrolling or auditing the accounts thereof, nor shall be
capable of taking, holding, or executing, or being in any
manner concerned in executing, either by himself or deputy, or
by any other person or persons in trust for him, or for his use
and benefit, any such office or employment ; and if wiy person
shall during the time of his being a member of the Commons
House of Parliament, at any time take, hold, or execute, or be
in any manner concerned in executing, either by himself or
deputy, or by any other person or persons in trust for him, or
for his use and benefit, any such office or employment as afore¬
said, such person sliall be and is hereby declared to be incapable
of sitting, voting, or acting in any manner as a member of the
Commons House of Parliament in such Parliament.
No officer to IX. And be it further enacted, That no Commissioner or
vote or inter- Assistant Commissioner of Excise, or Commissioner of Appeal
tionsfor"'" under this act, or any Officer of Excise (o?, or person employed
members of in the charging, collecting, or managing of any part of the re-
under™*"'' venue of excise, or in comptrolling or auditing the accounts
nalty'of 5^. thereof, shall be capable of giving his vote for the election of
and of being any person to serve in parliament ; and if any Commissioner or
fncapa^ of Assistant Commissioner, or Commissioner of Appeal, or any
holding any officer or other person hereby made incapable of voting as
office. aforesaid, shall nevertheless presume to give his vote during
the time he shall hold, or within two calendar months next
(a) As to the construction of the term " Officer of Excise," see Attor-
nep-Gen. v. Stee, M*Clel. 567. ; Evans v. Stevens, 4 T. R. 459. An office-
heeper is not such an officer as to incur this penalty by voting at elections.
§ 10,11.] 7 & 8 Geo. 4. Cap. 53.
after he shall have ceased ta hold or execute any office or em- liabiiitils
ployment as aforesaid, such vote so given shall be held null "r urru ers.
and void to all intents and purposes whatsoever ; and every
such Commissioner, Assistant Commissioner, Commissioner
of Appeal, Officer, and person as aforesaid, who shall give any
such vote, or who shall, by word, message, or writing, or in
any other manner whatsoever, endeavour to persuade any elector
to give, or to dissuade any elector from giving his vote for the
election of any person to serve in parliament, shall for every
such offence (the same being proved by two or more credible
witnesses upon oath) forfeit and lose the sum of five hundred
pounds, one moiety whereof shall be paid to the informer, and
the other moiety thereof to the poor of the parish in which such
offence shall have been committed and such penalty incurred ;
and every such penalty shall and may be recovered by any per¬
son who shall, within twelve months next after such penalty shall
have been incurred, inform or sue for the same, by action of
debt, bill, plaint, or information, in any of his Majesty's courts
of record at Westminster, Edinburgh, or Dublin, in which no
essoign, protection, privilege, or wager of law, nor more than one
imparlance, shall be allowed ; and every person convicted of
any such oSTence shall be and is hereby declared to be incapable
of ever holding,or executing any office or place of trust what¬
soever under his Majesty, his heirs, or successors : Provided
always, that nothing herein contained shall extend, or be
deemed or construed to extend, to repeal or to alter any of the
laws touching or in anywise relating to election in any part of
the united kingdom, excepting so far as is hereby expressly
provided.
X. And be it further enacted. That no officer of excise or No person
person employed in the collection or management of or ac-
counting for the revenue of excise, or any part thereof (except (.¡sg shall deal
the keeper of an office of excise as herein-after mentioned), in any goods
shall, whilst he shall be such officer, or so employed as afore-
said, deal or trade in any goods or commodities subject to any
duty of excise, or shall carry on or be concerned in any trade
or business which is or shall be under or subject to any law or
laws of excise, upon pain of forfeiting for such off'ence, on due
conviction thereof, his office or employment, and being by such
conviction rendered incapable of ever holding any office, trust,
or employment in or relating to the revenue of excise.
XI. And be it further enacted, that no Commissioner or Commission-
Assistant Commissioner of Excise, or Officer of Excise, or °®."
ccrs 01 excise
person employed in the collection or mans^ement of or ac- exempted
counting for the revenue of excise, or any part thereof, shall, from serving
during the time of his acting as such Commissioner or As-
sistant Commissioner or Officer, or being so employed as the militia,
aforesaid, be compelled to serve as a Mayor or Sheriff, or in
any corporate or parochial or other public office or employ¬
ment, or to serve on any jury or inquest, or in the militia ;
S 4
General Regulation Act,
i.iABiLiTiEs any law, usage, or custom to th6 contrary thereof notwith-
erricERs. standing, (a)
Penalty on XII. And be it further enacted. That if any Commissioner or
Assistant Commissioner of Excise, or Commissioner of Appeal
exdae taking acti or any Officer of Excise, or person employed in
money or re. the collection or management of or accounting for the revenue
terfnèînto"' excise, or any part thereof, shall directly or indirectly ask
anycolluaive Of demand, or take or receive any sum of money or other re-
agreemrnt compence or reward whatsoever, or any promise or security for
the?rduty°(A* money or other recompence or reward whatsoever,
or shall make or enter into or acquiesce in any collusive agree¬
ment with any person or persons to do or to conceal or to con¬
nive at any act or thing whereby any of the provisions of this
act, or any other act or acts of parliament relating to the re¬
venue of excise, shall or may be evaded or broken, or the said
revenue defrauded, or to do or perform, or to permit or suffer
to be done or performed, any act or thing contrary to the duty
of such Commissioner or Assistant Commissioner of Excise,
or Commissioner of Appeal, or such officer or person so em¬
ployed as aforesaid, or to neglect or forbear or omit to do or
perform any act or thing belonging or appertaining to {he duty
of such Commissioner or Assistant Commissioner of Excise,
or Commissioner of Appeal, or officer or person so employed
as aforesaid, every such Commissioner or Assistant Commis¬
sioner of Excise, or Commissioner of Appeal, or officer or
person so employed as aforesaid, and so offending, shall for
every such offence forfeit and lose the sum of 500Í., and, being
thereof duly convicted, shall be thereby rendered incapable of
thereafter serving his Majesty in any office or employment
Penalty on whatsoever ; and if any person shall directly or indirectly give
in"iuch'r^" promise to give to such Commissioner or Assistant
wat5"or pro. Commissioner of Excise, or Commissioner of Appeal, or officer
posing sucli or person so employed as aforesaid, any sum of money or other
recompence or reward whatsoever, or any security for any sum
of money or other recompence or reward whatsoever, qr shall
propose or make or enter into any collusive agreement with
such Commissioner or Assistant Commissioner of Excise, or
Commissioner of Appeal, or officer or person so employed as
aforesaid, in order to corrupt and prevail upon such Commis¬
sioner or Assistant Commissioner of Excise, or Commissioner
of Appeal, or such officer or person so employed as aforesaid,
to do or to conceal or to connive at any act or thing whereby
any of the provisions of this act, or any other act or acts of
parliament relating to the revenue of excise, shall or may be
evaded or broken, or the said revenue defrauded, or to do or
perform, or to permit or suffer to be done or performed, any
(a) See 4 & 5 W. 4. c. 51. ^3., exempting officers, Sk. from taking paristi
apprentices.
[b) It has been held, that an action of assumpsit will not lie to recover
money promised to an officer for doing his duty. Cowper, 805.
$13.]
7 & 8 Geo. 4. Cap. 53.
9
act or thing contrary to the duty of such Commissioner or liabilities
Assistant Commissioner of Excise, or Commissioner of Appeal, or ofeicers.
or such officer or person so employed as aforesaid, orto neglect
or forbear or omit to do or perform any act or thing belonging
or appertaining to the duty of such Commissioner or Assistant
Commissioner of Excise, or Commissioner of Appeal, or such
officer or person so employed as aforesaid, every person so
offending shall for every such offence (whether such sum of
money or other recompence or reward, or promise or security
for the same, or such agreement, be received, accepted, entered
into, acquiesced in, or performed, or not,) forfeit and lose the
sum of five hundred pounds.
XIII. Provided always, and be it enacted, That in case any liidemnifica-
Commissioner or Assistant Commissioner of Excise, or Com-
missioner of' Appeal, or officer or person so employed as giving in-
aforesaid, who shall have directly or indirectly asked or de- formation^
manded, or taken or received, any sum of money or other „fher!' ^
recompence or reward whatsoever, or any promise or security
for the same, or who shall have made or entered into or
acquiesced in any collusive agreement as aforesaid, shall, before
any complaint or information shall have been i^ade or given,
or any proceeding had against him for committing such offence,
give information of the gift or offer of, or promise to give any
sum of money or other recompence or reward whatsoever, or
any security for the same, or of any collusive agreement pro¬
posed or made or entered into as aforesaid, and proceedings
being thereupon instituted, such penalty as aforesaid shall be
recovered against the person concerning whom such information
shall have been given ; or in case any person who shall have
directly or indirectly given or offered, or promised to give, any
sum of money or other recompence or reward whatsoever, or
security for the same, or who shall have proposed or made or
entered into any collusive agreement as aforesaid, shall, before
any complaint or information shall have been made or given,
or any proceedings had against him or her for having com¬
mitted such offence, give information of the asking or de¬
manding, or of the taking or receiving as aforesaid, of any
sum of money or other recompence or reward whatsoever, or
any promise or security for the same, or of any collusive agree¬
ment made or entered into or acquiesced in as aforesaid, by
any such Commissioner or Assistant Commissioner of Excise,
or Commissioner of Appeal, or officer or person so employed
as aforesaid, and proceedings being thereupon instituted, such
penalty as aforesaid shall be recovered against the Commis¬
sioner or Assistant Commissioner of Excise, or Commissioner
of Appeal, or officer or person so employed as aforesaid, con¬
cerning whom such information as aforesaid shall have been
given ; then and in either of such cases the party so' £rst giving
information as aforesaid shall be exempted from and indemnidcd
10
General Regulation Act, [§ 14, 15.
LIABILITIES against the penalties and disabilities imposed on such party for
OF opFicBEs. such ofifence by this act.
OFFICES OFFICES AND OFFICE KEEPERS.
^keeIwÎs.^ XIV. And be it further enacted, That the Board of Com-
The Board of missioners of Excise shall sit at the chief office of excise
«""ofExcise ®®'^Wished in London, and directed and appointed to be called
to sit at the T''® Excise Office by an act passed in the eighth year of the
Chief Office reign of his late Majesty king George the Third (amongst other
äSiishrf in carrying into execution art agreement made for the
London : (o) purchase of Gresham College and the ground and buildings
thereunto belonging, and fur vesting the same unalienably in
the crown, for the purpose of erecting and building an excise
office there ; or at such other place within the limits herein¬
after mentioned, as the Lord High Treasurer, or any three or
more of the Commissioners of the Treasury, shall in that behalf
appoint ; and that in all cases, and to and for all intents and
purposes whatsoever, the chief office of excise shall be deemed
ánd taken to be the office of excise unto which all other offices
of excise within the united kingdom shall be subordinate and
The Hmits accountable ;ihid that all parts of the cities of London and West-
tliereof. minster, the borough of Southwark, and the several suburbs
thereof, and parishes within the weekly bills of mortality, toge¬
ther with the parishes of Saint Mary.Ic-bone and Saint Paneras in
the county of Middlesex, shall be within and under and subject
to the immediate jurisdiction of such chief office of excise.
XV. And be it further enacted. That an office of excise shall
Offices of ex. be held and kept in Edinburgh and in Dublin respectively ;
fn^inburgh Commissioners of Excise shall appoint, under their
and Dublin ¡ hands and seals, or under the hands and seals of any four of
and Commis, them, such person as they think needful in Edinburgh and in
poiru'perMiis Hublin respectively, and in each such respective town through-
(o hold offices out the united kingdom in which a market is or may be
the market 't®''' every week, or oftener, throughout the year, as
towns of the they may think fit, and in the several towns of Holyhead,
United King. Llangefni, and Llanerchthmeth, in addition to the market
certoin"t<>wns town of Beaumaris, in the county of Anglesea, to hold and
in Anglesea. keep therein, and in some known and public place thereof, an
office of excise, at which all entries shall be made (other than
the entry required to be made of any building, place, vessel, or
utensil for the purpose of carrying on trade or business), and at
which all duties of excise shall be received, and all other
matters and things relating thereto shall be performed, as is or
shall be directed by this act, or any other act or acts of
parliament relating to the revenue of excise ; and the person
respectively so appointed (the place where he or she intends to
hold or keep such office being immediately after such appoint-
(a) As to this head office, see 12 Car. 2. c. 24, 5 \V. 3. c. 20. (IS., S G, 3.
c,32.
§16,17.] 7 & 8 Geo. 4. Cap. 55.
11
ment published in full and open market, or otherwise publicly offices
made known) shall attend at and keep open such office during
such times as are in this act or may hereafter be in that behalf '
directed.
XVI. And be it further enacted, That the chief office of excise Regulation of
in London, and the offices of excise in Edinburgh and Duhlio.
respectively, shall be kept open from eight of the clock in the gnce, and ap-
morning until three of the clock in the afternoon ; and that the poin'ment of
office of excise in every other place shall be kept open from "be'k^t'as
eight of the clock in the morning until two of the çlock in the holidays,
afternoon for the transaction of business, or from or to such
other hours as shall from time to time be directed by the Lord
High Treasurer, or any three or more of the Commissioners of
the Treasury ; and that no holidays whatever shall be permitted
or allowed to be kept at the said chief office in London, or the
offices in Edinburgh and Dublin respectively, or at any other
office of excise, except Christmas Day and Good Friday in
every year, and any days which are or shall be appointed by his
Majesty's proclamation for the jiurpose of a general fast or
thanksgiving, the anniversaries of the restoration of his Majesty
king Charles the Second, and of the coronation of his Majesty,
and tlie birthdays of their Majesties and of the Prince of Wales
and their respective successors, and also such days as are or
shall be appointed by any warrant issued for that purpose by
the Lord High Treasuser, or any three or more of the
Commissioners of the Treasury ; but that all business at the
said offices shall be carried on and performed on every, day
throughout the year, Sundays and the days before mentioned
only excepte^ ; any law, custom, or usage to the contrary not¬
withstanding ; Provided always, that it sliall and may be lawful
for the Commissioners of Excise, and for the Commissioner or
Gonunissioners and Assistant Commissioners of Excise in
Scotland and Ireland respectively, to direct and enforce the
attendance of any officer, clerk, or other person employed in
the revenue of excise, for any time or at any place when or
where the same shall in the judgment of such Commissioners of
Excise, or Commissioner or Commissioners and Assistant
Commissioners of Excise in Scotland and Ireland respectively,
be required for the better discharge of the official duties of any
such officer, clerk, or other person.
XVII. And be it further enacted. That if upon the trial of Proof of keep,
any indictment, information, action, suit, or prosecution what- >■>£ an office
soever, or in any other leg il or judicial proceeding, any question an offlcCT w
shall be made, or any doubt or dispute shall arise, touching or be admitted
concerning the keeping of any office of excise, or whether any
person is or was a Commissioner or Assistant Commissioner of evidence pro-
Excise, or a collector or other officer of excise, or commissioned duced.
or appointed to act as such, evidence of the actual keeping of
such office of excise, or that such person is, or at the time in
question was reputed to be, such Commissioner or Assistant
' General Regulation Act, [§ 18,19.
oFricEs Commissioner or such collector or other officer, or does or did
then act as such Commissioner or Assistant Commissioner, or
1. as such collector or other officer so commissioned and appointed
(as the case may require) ; shall in every such case be admitted
and be deemed ahd taken to be respectively sufficient' and legal
groof of such facts respecticely, without producing or proving
the particular commission, appointment, or other authority,
whereby such person is or was commissioned or appointed to
be such Commissioner or Assistant Commissioner, or such
collector or other officer as aforesaid, unless by other evidence
the contrary be made to appear ; any law, custom, or usage to
the contrary thereof notwithstanding, (a)
FNIRY OF ENTRY OF PREMISES. (6)
FREMisBs. XVIII. [As to the mode of making entries, repealed, and
new provisions substituted, by 4 & 5 W. 4. c. SI § 4 & S. post.]
What shall XIX. And be it further enacted. That where, upon the trial
prmrf^f such indictment, information, action, suit, or prosecution, or
entry. upon any'other legal or judicial proceeding whatsoever, any
such original entry shall be tendered or offered in evidence, it
shall be lawful to prove by any credible witness the signature
or signatures to such entry to be the handwriting of the person
or persons by whom or in whose name or names such entry was
made; and that in any such case it shall not be necessary to
prove such entry by the testimony of the officer who received,
or of the person who may have attested such signature or sig¬
natures, or the receipt of such entry ; and if upon any trial as
aforesaid, or upon any other legal or judicial proceeding, any
question shall be made or shall arise, whether any building or
place, or any vessel or utensil, of which entry is requited to be
made under this act, or any other act or acts of parliament re¬
lating to the revenue of excise, was entered by the person or
persons by whom the same shall have been used, it shall be
deemed and taken to be sufficient proof of such entry, if upon
the production of any credible witness of the entry book of the
division or ride in which such building, place, vessel, or utensil
shall have been used, such building, place, vessel, or utensil
shall be found, or shall appear in the copy, or what shall purport
to be the copy in such book of any entry thereof, made by such
person or persons as aforesaid ; and if, upon the production of
such book, no such building, place, vessel, or utensil shall be
found, or shall so appear therein, or if found shall so appear to
(a) See also the Customs Act, 3 & 4 W. 4. c. 53. ^ 118.
lb) See the acts requiring entries for particular trades, viz. Beer,
1 W. 4. c. 51. t 15 ; 7 & 8 G. 4. c. 52. 4 54.—Bricks, 24 G. 3. s. 2. c. 24. 54.
Glass, 19 G. 2. c. 12. 5 6.; 17 G. 3. c. 39. 5 27. ; 35 G. 3. c. 114. 5 1. ; 51 G. 3.
c. 96. 5 5.—Hops, 9 Anrr. c. 12. 46,7, 8.—Malt,7&8.G. 4. C.S2. 5 1.—Fapex,
10 Ann. c. 19. 5 43, 44, 45. ; 34 G. 3. c. 20. 5 5. ; 26 G. 3. c. 78. 6 16—Soap,
10 Ann. c. 19. 5 6. ; 47 G. 3. s. 2. c. 30. 5 6.—Spirits, 6 G. 4. c. 80. 5 30. 32. ;
4 G. 4. c. 94. 5 34.—Tea, CoflTee, dec., 10 6.1, c. 10. 516 ; 12 G. 3. c. 46. 5 6,
Tobacco, 29 G. 3. c. 68. 5 59. ; 1 & 2 G. 4. c. 109. 5 1.—Vinegar, 26 G. 3,
c. 73. 5 56.—Wine, 5 Ä 6 W. 4. c. 39, 5 4., Sc.
§ 20,21.]
7 & 8 Geo. 4. Cap. 53.
15
have been entered for another or different purpose than the entry op
purpose for which the same shaft be charged or alleged to have premises.
been used by such person or persons, every such building,^
place, vessel, or utensil shall be deemed and taken to be and
unentered to all intents and puiposes whatsoever, unless by
other evidenceithe contrary he made appear ; any law, custom,
or usage to the contrary thereof notwithstanding ; Provided
always, that where in any indictment or information it shall be
averred that any person or persons was or were a trader or
traders under any law or laws of excise, it shall not be neces¬
sary to prove the same by the production or proof of any entry
made by or in the name of such person or persons, (a)
XX. And be it further enacted. That no entry of any build- No entry
ing, place, vessel, or utensil, made by any person or persons under exrepUn'the
'any act or acts of parliament relating to the revenue of excise, name of the
shall be or be deemed or taken to be a legal entry thereof, un-
le.ss the same shall have heen made by and be in the name or ostensible
names of a person or persons who shall, at the time of making owner shall be
such entry, have attained the age of twenty-one years, and who
shall be the true and real owner or owners of the trade or busi¬
ness therein or thereby carried on, or in respect of which such
entry of such building, place, vessel, or utensil shall have been
made ; Provided always, that the person or persons who shall
act as the visible owner or owners of any trade or business in
respect of which any such entry shall have heen made, or by
whom the same respectively shall be occupied or used, or who
shall have the principal management thereof, shall in all re-
spects, and notwithstanding the minority of such visible owner
or owners, be subject and liable to all duties, penalties, and
forfeitures imposed by this act, or any other act or acts of par¬
liament relating to the revenue of excise, or any part thereof,
to which the real owner or owners of such building, place,
vessel, or utensil, or of such trade or business therein or there¬
by carried on, would have been liable ; and all stock in such
trade or business, and all materials, vessels, and utensils which
shall then and there be found in or upon such building or place,
to whomsoever the same shall then and there belong, shall be
subject to and be cluirged with all such duties, penalties, and
forfeitures, (i)
XXI. And be it further enacted. That every person making In the entry
entry of any building, place, vessel, or utensil under any act or
acts of parliament relating to the revenue of excise, shall in the same to
every such entry distinguish and describe every such building,
(a) See 4 & 5 W. 4. c. 51. § 6. 7-, imposing penalties for using premises
or utensils without entry, or for a ditferent purpose than that described in
the entry, &c.
(Ó) Neither minority nor coverture is any defence in general for a viola¬
tion of the excise laws. 4 Bl. Com. SOS.; 4 B. & P. 530. ; 8 T. R. 545. ;
2 Stra. lOSO : and an ent^ed trader is liable to the acts of his servants,
1 Cromp. & J. 2S0. It haPbeen held that a party is not deprived of his right
to recover the price of commodities sold, by the excise entry not being duly
made, 10 B. & C. 93. And see further regulations as to entries, and
traders absconding, 4 & 5 W-4. c. 51. ^ 8, 9. pos¿.
14
General Regulation Act,
[§ 22.
F.NTEY OF
PREMISES.
place, vessel, or utensil, by a particular letter or number, and
shall, to the satisfaction of the Supervisor or Surveyor of the
district or division, paint such respective letter or number in a
large and distinct character upon some convenient and conspi¬
cuous part of the outside of the walls or doors of every such
building and place, and upon some convenient ^d conspicuous
part of the outside of every such vessel and utensil, and shall
continue the same so painted, and from time to time and when
occasion shall require, or when requested by the Supervisor or
Surveyor of Excise of the district or division, shall renew the
same, so long as the entry thereof shall remain uncancelled, so
that such letter or number so painted may be easily and dis¬
tinctly observed and known by the ofiScers of excise ; and
wherever any such person shall use or employ, in any entered
building or place, any fixed pipe, every such person, when re-
and quired by the Supervisor or Surveyor of Excise, by a written
plunted, notice, shall paint and continue painted every such pipe,
under penalty throughout its whole length and over its whole exterior sur-
of low. face, with a distinct oil colour or oil colours, to the satisfaction of
the Supervisor or Surveyor of Excise of the district or division;
and every such person, after such notice, shall also deliver, in
addition to the entry required to be made by such person of any
such building, place, vessel, or utensil, and as part thereof, a
drawing or drawings, or description, distinctly showing or exhi¬
biting and explaining the course, direction, construction, and
use of every such pipe respectively, and of every branch thereof,
and of every cock therein, together witli every place, ves.sel, and
utensil respectively, from and to or with which the same shall
lead or communicate; provided always, that all pipes or parts
of pipes usei) for the same purpose only, shall be painted of the
same colour ; and if any such person shall use any building,
place, vessel, or utensil, by him or her entered, which shall not
be so distinguished and described as aforesaid, or which shall
not have such letter or number so painted and continued thereon
as aforesaid, or shall use any fixed pipe in any building or place
so entered, which shall not be so painted, and so shown or exhi¬
bited and explained in any drawing or drawings, or description,
or diSerent from or disagreeing with any drawing or descrip¬
tion by him or her delivered thereof, every such person using
such building, place, vessel, utensil, or pipe as aforesaid, shall
for every such ofience forfeit and lose, over and above all other
penalties, the sum of one hundred pounds.
POWER OF
OFFICERS.
Öfficer may
enter any
building or
otherplace
used for car¬
rying on any
excise trade.
POWER OP OFFICERS, ETC.
XXII. And be it further enacted. That it shall be lawful
for any officer of excise and his assistants at any time, either by-
night or day (but if betw een the hours of eleven at night and
five in the morning, then upon request, and in the presence of
a constable or other lawful peace ofiBcem except in such cases
as are otherwise specially provided for by any other act or
§23.]
7 S¿ 3 Geo, 4. Cap. 33.
15
acts of parliament relating to the revenue of excise), to enter 'p","
into and remain so long as such officer may think fit, for the 1
purposes herein-after mentioned, in any building or place
belonging to or used by any person or persons for the pur¬
pose of carrying on any trade or business under or subject to
any law or laws of excise, or belonging to or used by any person
or persons making or required to make any entry of such
building or place under any such law or laws; and it shall be
lawful for such officer of excise and his assistants to inspect
any such building or place, and to take such account as such
officer shall deem necessary, according to the several laws,
provisions, and regulations relating thereto, of all matters and
things, and of all works, vessels, utensils, goods, and materials
belonging or in anywise appertaining to such trade or business;
and it shall be lawful for such officer, and he is'hereby author- Charging
ized and required to charge any duty or duties imposed by
any act or acts of parliament relating to the revenue of excise
which shall be then chargeable upon the person or persons
carrying on such trade or business, and of such account and
charge of duty to make a return or report in writing to the
Commissioners of Excise, and to the Commissioner or Com¬
missioners and Assistant Commissioners of Excise in Scotland
or Ireland, or to such person as the Commissioners of Excise,
or the Commissioner or Commissioners and Assistant Com¬
missioners of Excise in Scotland and Ireland respectively may
direct ; such officer, in all cases where the minutes of the en- Copy of
tries made by him in taking such account shall not appear on charge,
any such specimen left as herein-after mentioned, giving (if
demand be made thereof in writing at the time of taking such
account) a true copy of such charge, in writing under his hand,
to the person or persons carrying on such trade or business ;
and every such return and report of such officer as aforesaid
shall be and shall be taken to be a charge of such duty or
duties upon such person or persons.
XXIII. And be it further enacted, That the Supervisor or Specimen
Surveyor of Excise in whose district or division any person or
persons shall be who shall carry on any trade or business under ofücers on the
or subject to any law or laws of excise, or the officer of excise premises of
under whose survey such person or persons shall be, may leave
and deposit, in some conspicuous and open part of some build- moved or
ing or place entered by such person or persons for such trade destroyed,
or business, a certain book or paper called a specimen, for re- 0"(n)
cording therein minutes of the entries made by the officers
respectively who survey the premises of such person or persons,
or the trade or business of such person or persons, in the books
of such -officers, of the state of the manufactory, and of the
accounts and particulars of the survey thereof, at any time
taken by such officers respectively, and the names and minutes
(a) See /¡ex v. Grimicood, 1 Price, 369.
16
General Regulation Act,
,[§ 24—27.
of survey and observations of any other officer who may visit
or inspect such entered premises; and every officer of excise
shall at all times have free access to such book or paper, with
liberty and power to remove or take away the same, leaving a
new book or paper for the like purpose as aforesaid in lieu
thereof ; and if any person, not being an officer of excise, shall
remove or take away, or shall conceal or withhold any such
hook or paper, or shall damage or destroy the same, or alter,
deface, or obliterate any entry therein, or shall make any entry
therein, every such person so offending shall for every such
offence forfeit and lose the sum of two hundred pounds.
XXIV. And be it further enacted. That if any person shall
oppose, molest, obstruct, or hinder any officer of excise, or any
person employed in the revenue of excise, or acting in the aid
or assistance of any officer or person so employed, in the due
execution of this act, or any other act or acts of parliament
relating to the revenue of excise, or in the execution of any of
the powers or authorities by this act or any such act or acts
given or granted to such officer or person so employed, every
person so offending shall for every such offence forfeit and lose
the sum of twq hundred pounds.
PAYMENT OP PAYMENT OF DUTIES, (o)
XXV. [As to the time and place for paying duties, ^c. re¬
pealed, and new regulations substituted, by i Si 5 W. 4. c. 51.
§ 10, 11. post.]
compel!^to XXVI. Provided always, and he it enacted. That no person
go further who shall carry on trade or business in any such market town as
than the next aforesaid, or in any such other town as herein-before specified,
fbrmaking" shall be compelled to truel out of such market town or other
entries or town, for the purpose or paying any duty of excise (6), or of
dut!?™' making any entry (c) (other than the entry required to be
made of any building, place, vessel, or utensil for the purpose
of carrying on trade or business) ; and that no person who
shall carry on trade (A business out of any such market town,
or other town as aforesaid, shall be compelled to travel to any
other place than such market town, or other town as aforesaid,
next to the place fur or at which such duty shall have been
charged, or such entry (other than as aforesaid) is required to
be made for the purpose of paying such duty or making such
entry.
Collectors XXVII. And be it further enacted. That in all cases in Scot-
may issue land o,- Ireland where any duties of excise charged upon or pay-
!ev7in able Ly any person or persons shall be unpaid, aud shall be in
land or Ire- danger of being lost to his 3Iajesty, unless immediate proceed-
¡'"dan"«!)! '"S® a*"® taken for the recovery of such duty or duties, it shall
being lost. be lawful for the Collector of Excise, or other officer in charge
(«) See list of duties, post.
ib) See ^ 15., p. 10,, and 4 & 5 W. 4. c. 53. ^ 11.
(c) See S 19.—21. J 4 & 5 W. 4. c. 51. ^ 5., and note on p. 12.
PUWER OP
OFFICERS.
Penalty on
hindering
oHicers, &c.
in the execu*
tion of their
duty.
§ 28,] 7 & 8 Geo, 4. Cap, 55. 17
of the collection within which such duty or duties shall have pay\iem of
• DUTIES.
been cliarged or be payable, on affidavit being made before him
of the facts, showing the danger such duty or duties are in of
being lost, to issue a warrant under his hand against every or
any person or persons upon whom such duty or duties shall
have been charged, or by wliom the same shall be payable,
empowering any person or persona to levy such duty or duties
in like manner as any penalty may be levied by any warrant
issued under and by virtue of this act ; and such warrant of
such collector or other officer as aforesaid, shall for that pur¬
pose have tlie same force and effect as a writ of fieri facias
issued at the suit of his Majesty out of the Court of Exche¬
quer ; ipnd such collector or other officer as aforesaid issuing
any such warrant shall forthwith transmit the affidavit on which
such warrant was issued, with his report of what had been done
thereon, to the Commissioner or Commissioners and Assistant
Commissioners of Excise in Scotland and Ireland respectively ;
and it shall thereupon be lawful for such Commissioner or
Commissioners and Assistant Commissioners respectively to
stay the proceedings, or to grant such other relief on such
warrant as they shall think fit,
XXVIII, And in order to secure the duties of excise from All goods
time to time due and owing and in arrear from any person or ''able to an
persons carrying on any trade or business under or subject to any and the mal
law or laws of excise, and on or by whom such duties shall have teriala, vea.
been charged or become payable, and for the enforcement of be subfect'to
all penalties incurred by any person or persons for any offences arrears of
committed against this act, or any other act or acts of parlia- tie?í!c^"(a)
ment relating to the revenue of excise ; be it enacted. That all '
goods.and commodities for or in respect whereof any duty or
duties of excise is, are, or shall be by law imposed, and all
materials, preparations, utensils, and vessels for the making
thereof, or by which any such trade or business shall have been
carried on, in the custody or possession of the person or per¬
sons carrying on such trade or business, or in the custody or
possession of any other person or persons, to the use of or in
trust for the person or persons carrying on such trade or busi¬
ness, shall be and remain subject and liable tQ, 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
charged or become chargeable, or be in arrear or owing, from
or by the person or persons carrying on such trade or business
(o) By S3 H, 8. c. 39. 5 25., if any suit be commenced or taken, or any Crown's pri-
process awarded for the King for the recovery of any of the King's debts, ority.
the same suit and process shall be preferred before the suit of any person ;
and the King shall have first execution against any defendant of and for
his debts before any other person ; so always that the King's suit be taken
and commenced, or process awarded for Che debt at the suit of the King
before judgment given for the other person. See Austin v. Whitehead,
« T. R. 4.36. Stacey v. Hydse, Doug. 411. Atiomay-Gai- v. Serte, and
Rex v. Fowler, Doug. 416. Rex v. Tregoning, Z Y. & J. 132. And see
6 T. R. 436.
c
18
General Regulation Act,
[§ 29, 30.
PAYMENT OP for Of ill Tespect of the same, or of any such or the like goods
DxmEs. commodities respectively ; and shall also be and remain
subject and liable to all penalties and forfeitures which, during
any such custody or possession, shall be incurred by the per¬
son or persons carrying on such trade or business, for any
olfences by such person or persons committed against this act,
or any other act or acts of parliament relating to the revenue
of excise; and all such goods, commodities, materials, prepar¬
ation, utensils, and vessels shall be and remain subject and
liable to all such duties, penalties, and forfeitures, into whose
hands soever the same shall afterwards come, or by what con¬
veyance or title soever the^ same shall be claimed ; and it shall
be lawful in all such cases to levy thereupon such^uties,
penalties, and forfeitures, and to use such proceedings for the
recovery or enforcement of such duties, penalties, and for¬
feitures respectively, as may lawfully be done in cases where the
debtors or offenders are the true and lawful owners of such
goods, commodities, materials, preparations, utensils, or ves¬
sels.
OATHS AND
DECLARA.
TIÜNS.
Officers au.
thorized to
administer
oaths.
Quaker's
affirmation
may be ac-
Oaths and
declarations.
OATHS AND DECI.ARATIOKS.
XXIX. And be it further enacted. That in all cases where any
oath is or shall by this act, or any other act or acts of parliament
relating to the revenue of excise, be required and directed to be
made or taken by any person or persons whomsoever, it shall
be lawful for the Commissioners or Assistant Commissioners,
or any Commissioner or Assistant Commissioner of Excise,
or for the Commissioners of Appeal under this ac^ or the
Justices or any Justice of the Peace, or officers or any officer
or other persons or person before whom such oath is required
to be made or taken, and they and he respectively are and is
hereby authorized to administer and receive such oath accord-
ingly. (a)
XXX. And be it further enacted. That in every case in which
an oath is hy this act, or any other act or acts of parliament
(a) See 1 & 2 W. 4 c. 4. § 1., abolishing various excise oaths, and substitut,
ing a declaration in lieu thereof ; and imposing a penalty of JOO/., over and
above any other penalty, upon any person making any such declaration
which shall be lalse and untrue. And by ^ 5. the Commissioners may
require any Collector or officer to verify by oath any account or return
rendered by such Collector or officer, of monies received or expended, or
claimed by him ; and in case of any seizure of any goods, or detection of
any offence, the Commissioners, on restoring such seizure, or forbearing
to prosecute, or on staying proceedings, may require any facts showing
that no fraud has been committed or intendec^to be verified on the oath
or afiirmatiou of any person ; such oath or affirmation respectively to be
administered by any one of the Commissioners or by any Justice of the
Peace ; and every person making or taking such oath or affirmation, who
shall wilfully and knowingly swear or affirm falsely to any matter or thing
therein, being duly convicted thereol|f shall incur the pains.and penalty to
which persons are liable-for wilful and corrupt perjury. See also5&6
W. 4. c. 62. 2. & 3., authorizing the Treasury to substitute declarations
for other oatns required by the excise laws, by publication in the London
Gazette^ and dcc^ring that every person who shall make any such declar,
ation, knowing it to be untrue, shall be guilty of a misdemeanor.
§31,32.]
7&8 Geo. 4. Cap.S:^.
19
relating to the revenue of excise, required and directed to be oaths and
made or taken, and in all proceedings for any misdemeanor, or
for the recovery of any penalty incurred, or for the condemn- '
ation of any goods, commodities, or chattels seized as forfeited ceptedin lieu
under or by virtue of«this act, or any other act or acts of par-
liament relating to the revenue of excise, if the person required
(o make or take such oath shall be and be known to be one of
the people called Quakers, then and in every such case the
solemn affirmation or declaration of such Quaker shall be
administered and received as aforesaid, in lieu of such oath ;
any act or acts of parliament to the contrary thereof in anywise
notwithstanding.
XXXI. And be it further enacted. That if any person who Penalties on
shall make or take any such oath or affirmation or declaration,
shall wilfully and knowingly swear or affirm or declare falsely ofperjury.
to any matter or thing therein, every such person, being duly con.
victed thereof, shall incur and suffer the pains and penalties to
which persons are or shall be liable for wilful and corrupt per¬
jury ; and if any person sball corruptly procure or suborn any
other person to swear or affirm or declare falsely to any matter
or thing in any such oath or affirmation or declaration, every
person duly convicted of such procuring or suborning shall for
every such offence incur and suffer such penalties, forfeitures,
pains, and disabilities respectively, as persons are or shall be
liable to on being convicted of subornation of perjury.
CONCEALEn UOODS, UÎÎENTERFD MANUFACTORIES, AND SEARCH CONCEALED
WARRANTS.
XXXII. And be it further enacted. That in case any goods Goods frau-
or commodities for or in respect whereof any duty of excise is or miv^ or''
shall be imposed, or any materials, utensils, or vessels proper 'leposited to
or intended to be made use of for or in the making of such dut'''sha!Í be
goods or commodities, shall he removed, or shall be deposited forfeited, as*^
or concealed in any place, with any intent to defraud his Ma- a'snthepack.
jesty of such duty (a), or any part thereof, all such goods and veyâncer"'
commodities, and all such materials, utensils, and vessels re- used for con-
spectively, shall be forfeited ; and in every such case, and in îemovfii' the
every case where any goods or commodities shall be forfeited same.
under this act, or any other act or acts of parliament relating to
the revenue of excise, all and singular the casks, vessels, cases,
or other packages whatsoever, containing or which shall have
contained such goods or commodities respectively, and every
veöel, boat, cart, carriage, or other conveyance whatsoever, and
all horses or other cattle, and all things used in the removal or
for the deposit or concealment thereof respectively, shall be for- penalty,
feited ; and every person who shall remove, deposit, or conceal treble the
or be concerned in removing, depositing, or concealing, any
(o) A concealment may be in an entered place. Atloriuy-Gen. v. Brew¬
ster. S Anstr. 5G0., &a As to goods fraudulently deposited to obtain draw,
back, see 4 & 5 W.4. c. 51. ^ IS.
c 2
20 General Regulation Act, [§ 33.
uooDs'ïc" 8°°^® commodities for or in respect whereof any duty of ex-
' eise is or shall be imposed, with intent to defraud his Majesty
of such duty, or any part thereof, shall forfeit and lose treble
the value of all such gpods and commodities, or the sum
of one hundred pounds, at the election^f the Commissioners
of Excise or Customs, or of the Commissioner or Commissioners
and Assistant Commissioners of Excise or Customs in Scot¬
land and Ireland respectively, or the person who shall inform
or sue for the same, (a)
Persons XXXIII. And be it further enacted, That when any officer
ployedIn'un. excise shall at any time find in any private or unentered place
entered manufacturing, or in the course of manufacturing, any goods
fM^ories"""" commodities for or in respect whereof any duty of excise is
liable to flne imposed, or any materials or preparations for manu,
and imprison, factoring any such goods or commodities, and shall at the same
time discover in or about such private or unentered place any
person knowingly aiding, assisting, or in anywise concerned in
the manufacturing of such goods or commodities, every persoit
so discovered shall forfeit and lose the sum of thirty pounds, over
and above all other penalties to which the proprietor of the same,
or the person in whose custody or possession the same shall be
found, or by whom the manufacturing of such goods or com¬
modities may be carrying on, is or may be subject and liable -,
and it shall be lawful for any officer of excise, and all persons
acting in his aid and assistance, to arrest and detain every per¬
son so discovered, and to convey him or her before one or more
Justice or Justices of the Peace for the county, shire, division,
city, town, or place wherein such person shall be so discovered
as aforesaid ; and it shall be lawful to and for such Justice o*
Justices of the Peace, on confession of the party, or by proof
on the oath of one or more credible witness or witnesses made
of such offence, to convict every such person so discovered as
aforesaid ; and every person so convicted shall, immediately on
such conviction, pay the said sum of thirty pounds into the hands
of the officer who shall have conveyed such offender before such
Justice or Justices of the Peace, to be paid to the Commissioners
of Excise, or the Commissioner or Commissioners and Assistant
Commissioners of Excise in Scotland or Ireland respectively,
or to such person or persons as they may respectively appoint,
to be applied in such manner as other excise penalties are by this
act directed to be applied ; and on any such offender refusing or
neglecting to pay the said sum of thirty pounds, the justice or jus¬
tices so convicting as aforesaid shall and may, by warrant or war¬
rants under his or their hand or hands, commit the said offender
to the house of correction or other prison for the said county,
shire, division, city, town, or place respectively, there to remain
and be kept to hard labour for the space of three calendar
months, to be reckoned from the day of such conviction, and
Co) See 40 G. 3. c,8I. 48.
§34.]
7 & 8 Geo. 4. Cap. 53.
21
the person so convicted and committed shall not under any conceiled
pretence, or by reason of any autliority or order other than as coops, &c.
herein-after mentioned, be discharged until he or she shall have pcnaUy SOI.
paid the Said sura of thirty pounds, or until the expiration of the
said three months ; and in case any person so convicted shall be
again discovered in or about any private or unentered place or
places, manufacturing or in the course of manufacturing any
goods or commodities for or in respect whereof any duty of ex¬
cise is or shall be imposed, or any materials or preparations for
manufacturing such goods or commodities, or aiding or assisting
oi' in anywise concerned in manufacturing such goo'ds or com¬
modities, such person so again offending shall upon the like con¬
viction forfeit and pay for such further offence the sum of sixty Second of-
pounds, and shall be committed to the house of correctionUrother
prison in manner aforesaid, there to remain as aforesaid for and
during the term of six months, or until the said sum of sixty
pounds shall be paid (a) : Provided always, that in any such case
of imprisonment it shall be lawful for the Commissioners of Ex¬
cise, or for the Commissioner or Commissioners and Assistant
Commissioners of Excise in Scotland and Ireland respectively,
to order any person so imprisoned to be discharged at any time
before the term of his or her imprisonment shall have expired.
XXXIV. And be it furthér enacted. That if any officer of Upon an
excise shall have cause to suspect that any goods or commodities '
forfeited under or by virtue of this act, or any other act or acts suspicion,
of parliament relating to the revenue of excise, are deposited or commis-
concealed in any place, then and in every such case, if such one'ju^ticc
place shall be within the limits of the chief office of excise in may grant
London, upon oath being made by such officer before the Com-
missioners of Excise, or any two or more of them, or if such seize forfeited
Commissioners shall not be publicly sitting for the despatch of Boods lodged
business, or such place or places shall be in any other part of any'pbw
the United Kingdom out of the limits of the said chief office, (i)
then upon such oath being made before one or more Justice or
Justices of the Peace for the county, ^re, division, city, town,
or place where such officer shall suspect such goods or com¬
modities to be deposited or concealed, setting forth the ground
of such suspicion, it shall be lawful to and for the said Com¬
missioners, or any two or more of them, or the Justice or
Justices of the Peace respectively (as the case may be), before
whom such oath shall be made, if he or they shall judge it
reasonable, by special warrant or warrants under his or their
hands respectively, to authorize and empower such officer, by
day or by night (but if between the hours of eleven of the
clock at night and five in the morning, then in the presence of
a constable or other lawful officer of the peace), to enter into
(a) See 4 & 5 W. 4. c.5]., authorizing the arrest to be made afterwards
In case of escape, &c. ' '
(h) As to the liability of the officer who makes an ineffectual search, see
Bosiock V. SaunderSf 2 Bla. R 912, Bruce v. Btmtins, 3 Wils. 61. Cooper
v. Booth, 3 Bsp. 135. 1 T. R 535. Scott v. Shearman, 2 Bla. R 977.
c 3
£2
General Regulation Act, [§ 35—38.
co^cEALEn every such place where any such goods or commodities shall
COOPS, &c. |jg suspected to be deposited or concealed, and to seize and
carry away the same ; and it shall be lawful for any officer to
whom any such warrant shall be given or granted, and he is
hereby authorized, in case of resistance, to break open any
door, and to force and remove any other impediment or ob¬
struction to such entry, search, or seizure, and removal as
aforesaid, (o)
ASSISTANCE ASSISTANCE TO OFFICERS.
TO OFFICERS.
; XXXV. And be it further enacted. That all Justices of the
I"®®®®» Mayors, Bailiffs, Constables, and all his Majesty's offi-
required to cers, ministers, and subjects, serving under his Majesty by com-
officers^''^""^ mission, warrant, or otherwise, shall be aiding and assisting, and
they are hereby respectively required to be aiding and assisting
to every officer of excise in the due execuüon of any act or
thing required and enjoined by this act, or by any other act or
acts of parliament relating to the revenue of excise, to be
done; and all such persons who shall be so aiding and assisting
unto any such officer of excise as aforesaid, are and shall be
defended and saved harmless by virtue of this act ; and if any
such person shall be sued or prosecuted for or on account of
any act, matter, or thing by such person done in giving such
aid and assistance, every such person shall and may plead the
general issue, and give this act and the special matter in
evidence in defence in such behalf.
XXXVI. \Impoúng a penally on peace officers for not as¬
sisting repealed, and other provisions substituted, by i &. 5 W. 4.
c. sr. § 15, 16.]
Constables XXXVII. And he it further enacted. That it shall be law-
may continue ful for every Constable, Headborough, or other ministerial offi¬
cer ^f the peace, who shall have begun to assist any officer or
officers of excise in the execution of his or their duty in any
place where such Constable, Headborough, or ministerial officer
of the peace shall have jurisdiction by law, and such Constable,
Headborough, and ministerial officer of the peace is hereby
respectively authorized and required to continue such his as¬
sistance into and in any other place, and shall be deemed a
Constable, Headborough, or ministerial officer of the peace,
and have jurisdiction accordingly, in such last-mentioned place,
for the purpose of continuing such assistance.
FOREIGN GOODS, CUSTOMS OFFICERS, ETC.
XXXVIir. And be it further enacted. That every officerof
the customs shall have, use, and exercise all such and the like
powers and authorities for the arrest and prosecution of any per¬
son, or for the search, examination, seizure, detention, removal,
and prosecution of any vessel, boat, cart, carriage, or other con-
assistance
into neigh¬
bouring dis¬
tricts.
( I STOMS
OS'FICERS.
Officers of
excise and
customs to
(a) For the regulations for preventing private malting and distillation
in Ireland, see 1 & 2 W. 4. c. 55.
§ 39, 40.] . 7 & 8 Geo. 4. Cap. 55.
23,
veyance, or any horse or cattle, or any foreign or imported
goods or commodities whatsoever, or any British spirits, for-
feited under this act, or any other act or acts of parliament have similar
relating to the revenue of excise, as are, shall be granted, or 52zure*&c
shall or may be used or exercised in that behalf by any officer of foreign
of excise ; and that every officer of excise shall have, use, and
exercise dil such and the like powers and authorities for the rits,'forfSed
arrest and prosecution of any person, or for the search, examin- under any
ation, seizure, detention, removal, and prosecution of any OT^custoln^^^
vessel, boat, cart, carriage, or other conveyance, or any horse or
cattle, or any foreign or imported goods or commodities what¬
soever, forfeited under any act or acts of parliament relating
to the revenue of the customs, as are or shall be granted or
shall or may be used or exercised in that behalf by any officer
of the customs ; any thing in this act or in any other act or
acts of parliament to the contrary thereof notwithstanding, (o)
RESCUE OF SEIZURES AND VIOLENT ASSAULTS ON OFFICERS. arsri ES *M)
XXXIX. And be it further enacted. That if any person ^'saults*''"
shall molest, obstruct, or hinder any officer of excise, or any
person employed in the revenue of excise, or acting in aid and ^ructing"*'"
assistance of such officer or person so employed as aforesaid, in officers, etc.
the search, examination, seizure, detention, or removal of any making
goods or commodities, or any vessel, boat, cart, carriage, or rescuing' the
other conveyance, or any horse or cattle, or any other thing same, or
whatsoever, forfeited under or by virtue of this act, or any äm'^c'^ges
other act or acts of parliament relating to the revenues of to forfeit '
excise or customs, or in the due execution of his office or 20W.
duty respectively in that behalf, or shall, after any such officer
or person so employed, or person acting in such aid and as¬
sistance as aforesaid, shall have made any such seizure as afore¬
said, rescue or cause the same to be rescued, or shall attempt
or endeavour so to do, or shall, whilst such officer or person so
employed, or person acting in such aid and assistance as afore¬
said, is or are searching for, examining, detaining, seizing, or
removing any such goods or commodities, vessel, boat, cart,
carriage, or other conveyance, or any such horse, cattle, or
other thing whatsoever as aforesaid, break or otherwise damage
or destroy the same, or any of them, or any part thereof, or
any cask, vessel, case, or other package whatsoever, containing
any such goods or commodities, every person so offending
shall for every such offence forfeit and lose the sum of two
hundred pounds.
XL. And be it further enacted, That if any person armed Officers, &c.
with any offensive weapon whatsoever shall with force or v'olMtly re-
• I 1 • _ rt • flisted in
violence assault or resist any officer of excise, or any person making any
(ä> Similar powers are given by the Customs Acts, 3 & 4 W. 4. c. 53.
S 32. 40., &c. And see 9 (t 4. c. 44. ^ 1. As to prosecutions under the
customs laws, see 4 & 5 W. 4. c. 51. \ 28., post. As to the disposal of ex.
cisable commodities seized by officers of customs, see sect. 107. of this act,
post.
c 4
2»
General Regulation Act,.
«E»riiE5 A!«o employed in the revenue of excise« or any person acting in tlie
assistance of such oihcer or person so employed, who in
— the execution of his office or duty shall search for, take, or
oppMe'foree endeavour or offer to search for, take, or seize
to force ; eny goods or commodities forfeited under or by virtue of this
act, or any other act or acts of parliament relating to the
revenue of excise or customs, or who shall search for, take, or
seize, or shall endeavour or offer to search for, take, or seize
any vessel, boat, cart, carriage, or other conveyance, or any
horse, cattle, or other thing used in the removal of any such
goods or commodities, or who shall arrest or endeavour or offer
to arrest any person carrying, removing, or concealing the
same, or employed or concerned therein, and liable to such
arrest, then and in every such case it shall be lawful for every
such officer and person so employed, and person acting in such
aid and assistance as aforesaid, who shall be so assaulted or re¬
sisted, to oppose force to force, and by the same means and
methods by which he is so assaulted or resisted, or by any
other means or methods, to oppose such force and violence,
and to execute his office or duty ; and if any person so as¬
saulting or resisting such officer as aforesaid, or any person so
employed, or any person acting in such aid and assistance as
aforesaid, shall in so doing be wounded, maimed, or killed, and
the said officer or person so employed, or person acting in such
and upon md and assistance as aforesaid, shall be sued or prosecuted for
being prose- any such wounding, maiming, or killing, it shall be lawful for
fore sha"^ every such officer or person so employed, or person acting in
admitted to such aid and assistance, to plead the general issue, and give
bail ; and special matter in evidence in his defence ; and
the general it shall be lawful for any Justice or Justices of the Peace, or
issue. ether Magistrate or Magistrates before whom any such officer
or person so employed, or person acting in such aid and as¬
sistance as aforesaid, shall brought, for or on account of
any such wounding, maiming, or killing as aforesaid, and
every such Justice of the Peace and Magistrate is hereby di¬
rected and required to admit to bail every such officer, and
every person so employed, and every person acting in such aid
and assistance as aforesaid ; any law, usage, or custom to the
contrary thereof in anywise notwithstanding.
Pcreons XL I. And be it further enacted. That whenever any person
indictments" violently assaulting or resisting as afore-
nr informa- said any officer of excise or person so employed, or person
tloiis for acting ih such aid and assistance as aforesaid, in the due exe-
hivTbron ^ cution of his office or duty, and such charge ^all, by affidavit
found or or by certificate of an indictment or information being died
se^ntv to"^ against such person for any such offence, be made to appear to
answer it ; any Judge of any of his Majesty's superior Courts of Record
or ill default, which such indictment or information shall be found or filed,
mftt^ or into which the same shall have been removed, it shall be
lawful for such Judge to issue his warrant in writing under
§42.]
7 & 8 Geo. 4. Cap. S3.
25
his hand and seal, and thereby to cause any person being a rbscces anii
defendant in such indictment or information to be apprehended * 'oi-ent ab-
and brought before him or some other Judge of such court,
or before some one of Iiis Majesty's Justices of the Peace, in
order that such defendant may be bound to the King's Majesty,
with two sufficient persons as sureties, in such sum (the same
not being in any case less than one hundred pounds) as in the
said warrant shall be expressed, with condition to appear in such
court at the time mentioned in such warrant, to answer his said
Majesty in the said court concerning any articles on behalf of
his Majesty to be there objected against him for any such offence
as aforesaid ; and in case any such defendant shall neglect or
refuse to become bound as aforesaid, it shall be lawful for such
Judge or Justice of the Peace respectively, and they are hereby
respectively directe^ and required to commit such defendant
to the common gaol of the county, shire, division, city, town,
or place where the offence shall have been committed, or where
such defendant shall have been apprehended, until such de¬
fendant shall become bound as aforesaid, or shall be discharged
by order of such court in term time, or by one of the Judges
of such court in vacation ; and the recognizance to be taken
thereupon shall be returned and £led in such court, and shall
continue in force until such defendant shall have been acquitted
of such offence, or in case of conviction, shall have received
judgment for the same, unless sooner ordered by such court
to be discharged.
XLII. And be it further enacted. That where any such de. If an offender
fendant is or shall'be committed to and detained in gaol for want £„,^£["0"
of bail, it shall be lawful for the prosecutor of such indictment bail, a copy
or information to cause a copy thereof to be delivered to the
gaoler, keeper, or turnkey of the gaol wherein such defendant formation '
is or shall be so detained, with a notice thereon indorsed, that may be de. '
unless such defendant shdl, within such space of time as shall ®
be for that purpose limited and fixed by the court in which a notice of
such indictment or information shall be found or filed, or into
which the same shall have been removed, cause an appearance thereon,
and also a plea or demurrer to be entered in the said court to
such indictment or information, and appearance and the plea
of not guilty will be entered thereto in the name of such de¬
fendant ; and the prosecutor of such indictment or information
shall also be at liberty to indorse on the copy of such indict¬
ment or information so delivered a further notice, that the issue
to be joined on such indictment or information will be tried in
the next term, or at the next assifts, or at the next general gaol
delivery or court of justiciary to be holden in or for the county,
shire, division, city, town, or place in which the offence shall be
alleged to have been committed, or the venue laid in such in¬
dictment or information ; and in case any defendant so com¬
mitted or detained as aforesaid shall neglect to cause an
appearance and also a plea or demurrer to be entered in such
26 General Regulation Act, t§ 43.
iiEsci'Bs ÄND court to such indictineut or information, within the space of
VIOLENT AS. time so to be limited and fixed by such notice as aforesaid, then,
upon an affidavit being made and filed in such court, of the
delivery of a copy of such indictment or information, with such
notice as herein-before first mentioned indorsed thereon as
aforesaid, to such gaoler, keeper, or turnkey, as the case may
be (which affidavit may be made before any Judge or Com"
missioner of the said court authorized to take affidavits in the
said court), it shall be lawful for the prosecutor of such indict¬
ment or information to cause an appearance and the plea of not
guilty to such indictment or information to he entered in the
said court for such defendant, and such proceedings shall be
nad thereupon as if the defendant in such indictment or in¬
formation had appeared and pleaded not guilty according to
Defendant, if the usual course of such court ; and if upon the trial of such
w be'di?' iodictment or information the defendant so committed and de-
charged.' tained as aforesaid shall be acquitted of all the offences therein
charged upon such defendant, it shall be lawful for the Judge
before whom such trial shall be had, although be may not be
one of the Judges of the court in which such indictment or in¬
formation shall be found or filed, or into which the same shall
have been removed, to order that such defendant shall be forth¬
with discharged out of custody as to such commitment.
Indictments XLllI. And for tlie better and more impartial trial of any
i.l'âTïir indictment or information which shall be found, commenced, or
tions for as- , , • , , • -
saulting prosecuted tor any such violent assault or resistance as atore-
nffice« may said, be it enacted. That every such offence shall and may be
any"oun"y, inquired of, examined, tried, and determined in any county in
and offenders England, if such offence shall have been committed in £ng-
thêrwfïn. islands thereof, or in any county in Scot-
tcnced to land, if the same shall have been committed in Scotland or in
hard labour, any of the islands thereof, or in any county in Ireland, if the
same shall have been committed in Ireland or in any of the
islands thereof, in such manner and form as if the same offence
had been committed in such county respectively ; and that
whenever any person shall be convicted of any such violent
assault or resistance as aforesaid, it shall be lawful for the
court before which any such offender shall be convicted, or
which by law is authorized to pass sentence upon any such
offender, to award and order (if such court shall think, fit) sen¬
tence of imprisonment, with hard labour, for any term not
exceeding the term of three years, either in addition to or in
lieu of any other punishment or penalty which may by law be
inflicted or imposed upon an^ such offender ; and every such
offender shall thereupon suffer such sentence in such place,
and for such term as aforesaid, as such court shall think fit to
direct.
§ 44, 45.] T & 8 Geo, 4, Cop, 55.
27
ACCOUNTS AND PAYMENTS IN THE DIFFERENT DEPARTMENTS. ACCOUNTS OF
■ • REVENUE
XLIV. And be it further enacted. That the Commissioner
or Commissioners and Assistant Commissioners of Excise in Collectors or
Scotland and Ireland respectively, andevery Collector, Receiver,
and other person throughout the united kingdom, who shall he keep distinct
intrusted with the collection, receipt, custody, or management
of any part of the revenue of excise, shall keep and render
such sepatate and distinct accounts, and in such manner and
form, as shall from time to time he directed hy the Commis¬
sioners of Excise, of all and every duty and duties, penalty
and penalties, sum and sums of money collected, had, or
received hy him or them, or intrusted to his or their care or
custody, and of all and every balance and balances of money
in his or their hands, or under his or their control and
management respectively; and if any Commissioner or As-Persons
sistant Commissioner of Excise in Scotland or Ireland, or if knowin^y
any such collector, receiver, or other person in any part of the falseaccounts
united kingdom, shall neglect or omit to keep and render such tobepunish-
accounts as aforesaid, or shall knowingly render or furnish ^à'fnîprîson.
false accounts of or relating to any duty or penalty, or sum of ment, and
money collected, had, or received, or to he collected, had, or „j"'
received hy him or them, or intrusted to his or their care or holding
custody, or of any balance of money in his or their hands, or office,
under his or their control and management, every such com¬
missioner, assistant commissioner, collector, receiver, or other
person so oflending, and being thereof duly convicted, shall he
adjudged guilty of a misdemeanor, and shall suffer the punish¬
ment of fine and imprisonment, at the discretion of the court
in which such offender shall he prosecuted for such offence,
and shall hy such conviction he rendered for ever incapable of
holding or enjoying any office under the crown. *
XLV. And he it further enacted, That the Commissioner Collectors to
or Commissioners and Assistant Commissioners of Excise in á^^y^áiíd*'
Scotland or Ireland respectively, and every Collector, Receiver, remit'duties,
or other person throughout the united kingdom, intrusted with as ordered by
the collection, receipt, custody, or management of any part of
the revenue of excise, shall from time to time collect, receive,
apply, pay, transfer, and remit all and every duty and duties,
penalty and penalties, sum and sums, and balance and balances
of money, which shall at any time he intrusted to his or their
care or custody, or come into his or their hands, or he under
his or their control and management respectively,' in such
manner and form, and at such times as the Commissioners of
Excise shall in tliat behalf from time to time order and direct ;
and if any Commissioner or Assistant Commissioner of Excise
in Scotland or Ireland, or if any such Collector, Receiver, or
other person in any part of the united kingdom, shall neglect
or omit so to collect, receive, apply, pay, transfer, or remit as
aforesaid, any such duty or penalty, or sum or balance of
28
General Regulation Act,
{§ 46,47.
ACCOUNTS or
REVE.NCE.
Commission-
era to collect
And keep ac.
counts of the
duties of ex.
eise charged
or received,
and of pay.
ments made,
and render
such accounts
to the trea¬
sury when
required.
Commission,
ers to pay
over tne re¬
venue of
excise to the
Receiver-
General.
money, or any security for money, in his or their hands, or
shall detain or misapply the same, every such Commissioner,
Assistant Commissioner, Collector, Receiver, or other person
so oltendirtg, shall forfeit his office or employment,' and shall be
liable to pay, over and above the penalty of any bond which he
may have entered into in respect of his office or employment,
treble the amount of such duty or penalty, or sum or balance
of money, or security for money, neglected or omitted so to be
collected, received, applied, paid, transferred, or remitted as
aforesaid, or so detained or misapplied.
XLVl. And be it further enacted. That the Commissioners
of Excise shall, and they are hereby required to collect and cause
to be collected all and every the duties and every part of the
revenue of excise,, and to keep separate and distinct accounts
thereof respectively at the chief office of excise in London ;
and shall set forth in such accounts the amounts respectively
charged, and collected and received, and remaining in'arrear
of each of such duties, and other parts respectively of the said
revenue, and of the several payments made or allowed by such
Commissioners for or in respect of such duties and other parts
of the said revenue respectively, and of the expenses respect¬
ively of the collection or management of the revenue of excise,
and of all other payments and expenses made or incurred on
any other account whatsoever ; and the said Commissioners of
Excise shall render and furnish such accounts as aforesaid to
the Lord High Treasurer or the Commissioners of the Trea¬
sury, when and so often and in such manner and form as the
same shall be directed or required by the Lord High Treasurer,
or any three or more of the Commissioners of the Treasury, (a)
XLVII. And be it further enacted. That the Commissioners
of Excise shall daily pay or cause to be paid into the hands of the
Receiver-General of Excise in England, or in such other man¬
ner as the Lord High Treasurer, or any three or more of the
Commissioners o¿the Treasury shall from time to time direct,
order, or appoint, all money, and shall indorse and deliver over
or transfer to such Receiver-General, or in such other manner
as aforesaid, all bills of exchange, promissory notes, drafts,
checks, or orders for tlie payment of money wliich shall from
time to time be collected or received by, or paid or transmitted
to such Commissioners, for or on account of the duties or re¬
venue of excise (except only the necessary charges paid of col¬
lecting, receiving, levying, managing, paying, and accounting
for the same, and all other payments legally made thereout) ;
and if any Commissioner of Excite shall fraudulently or know¬
ingly and wilfully detain or misapply any money, bill of ex¬
change, promissory note, draft, check, or order for the payment
of money as aforesaid, or any part thereof, or any security for
money, every such Commissioner so ofiianding shall forfeit his
office, and shall be rendered incapable of serving his Majesty,
(a) And see J112., post
§ 48—50.]
7 & 8 Geo. 4. Cap. S3.
29
his heirs or successors, in any office or place of profit or trust accounts op
whatsoever, and shall also forfeit and lose treble the amount of arvsvuB-
every sum of money, bill, note, draft, check, or order for the
payment of money, or security for money, so detained or mis¬
applied as aforesaid.
XLVIII. Provided always, and it is hereby enacted,
nothing in this act contained shall extend or be construed to ex-^^,^ ^yaule
tend to make void, alter, or prejudice any disposition, appropri- by the Com-
ation, appointment, matter, or thing whatsoever, relative to the
regular and usual payment of any pension or annuity charged
and made payable to any person or persons in pursuance of any
act or acts of parliament, or by virtue of any grants or letters
patent made or granted by any of his Majesty's royal prede¬
cessors, kings or queens of this realm, but that the same dis¬
positions, appropriations, and appointments shall continue, be
in force, and take effect in the payment of all and every the
annuities and pensions payable by the Commissioners or Re¬
ceivers-General of Excise, in the same mamter, and at the same
time and times that the said annuities and pensions have been
usually paid before the commencement of.this act. ' s
XLIX. And be it further enacted. That it shall be lawful for Appointment
the Lord High Treasurer, or any three or more of the Commis- and an
sioners of the Treasury, from time to time, under his hand and Auditor of
seal or under their hands and seals, to appoint a Comptroller Excise for
and an Auditor for the United Kingdom^n behalf of his Ma- íi¡n¿dJÍ5r'
jesty, his heirs and successors, for the purpose of comptrolling
and auditing respectively all accounts of and belonging to the
revenue of excise, with such salaries respectively, payable by
the Commissioners of Excise out of the revenue of excise, as
the Lord High Treasurer, or any three or more of the Com¬
missioners of the Treasury, may in that behalf order and direct ;
and that such Comptroller and Auditor respectively shall in all
respects be subject to such rules, orders, regulations, and direc¬
tions as the Lord High Treasurer, or any three or more of
the. Commissioners of the Treasury, shall from time to time
make or prescribe, and transmit to the said Comptroller and
Auditor respectively, for their direction and guidance in their
respective offices.
L. And be it further enacted. That all money, bills, notes. Monies, &c.
drafts, checks, or orders for payment of money, receded by or
coming into the hands of the Receiver-General of Excise on General of
account of the revenue of excise (except as is herein-after ex- Excise, to be
cepted), shall be paid by him into the hands of the Governor
and Company of the Bank of England, that is to say, all tñoney, with, to the
notes, drafts, checks^ and orders, either on the same day or on fke°ReceWer
the day next after the same shall have been received, and all General of
bills on the day on which the same, having been first duly ac- Excise,
cepted, shall have been indorsed by the Commissioners of Ex¬
cise, or any two of them, for which money, bills, notes, drafts,
checks, and orders, the entry in the book herein-after men-
50
ACCOUNTS OP
REVBKUß.
What sums
may be re¬
tained by the
Receiver-Ge¬
neral in his
hands, for
the payment
of ordinary
and daily
demands.
General Regulation. Act,
t§ 51—53.
Bank book to
be kept and
compared By
the comp-
trolier of the
cash^ and any
default stated
to the Com.
missioners.
Mode m
which pay.
ments are to
be made into
the exche¬
quer.
tioned sliall be a sufficient discharge; ^d all such money,
bills, notes, drafts, checks, and orders, so to be paid to the
Governor and Company of the Bank of England, shal I be placed
to an account to be ■;pised in the books of the said Governor
and Company, and to be intituled " Thee Acount of the Public
Monies of the Receiver-General of Excise," inserting the name
of such Receiver-General for the time being, (a)
LI. Provided always, and be it enacted. That it shall be
lawful for such Receiver-General to retain and keep in his
own hands at the close of each day, for the payment of casual
and ordinary and daily demands out of the money so received by
him as such Receiver-General, any sum not exceeding thirty
thousand pounds, or such further sum not exceeding fifty
thousand pounds, over and above the said thirty thousand
pounds, as shall be directed or authorised by the Commis¬
sioners of Excise to be retained by such Receiver-General, or
such further sum of money as shall or may from time to time by
a permission in writing under the hand or hands of the Lord
High Treasurer, or of any three or more of the Commissioners
of the. Treasury, be allowed to be retained by such Receiver-
General.
LII. And be it further enacted. That the Govenior and
Company of the Bank of England, or some person duly au¬
thorized on their behalf, shall daily, upon receiving any money,
bill, note, draft, check^ororder from the Receiver-General, make
an entry of the money, and of every bill, note, draft, check,
and order so received, in a book to be provided by the said
Governor and company, with the approbation of the Lord
High Treasurer or Commissioners of the Treasury, and sent
for that purpose by such Receiver-General ; and such book
shall be forthwith, after the making of such entry, re-delivered
to the persons making such payment, and shall be inspected
daily after its return by the Excise Comptroller oí the Cash or
his clerk (such clerk being first duly authorized by such Comp¬
troller, and for whose conduct therein he shall be answerable),
who shall compare the same with the book kept by such Comp¬
troller of the Cash, for the purpose of seeing that the Receiver-
General constantly pays into the Bank all the money, bills,
notes, drafts, checks, and orders which he is required to do
under theeprovisions of this act; and any default which such
Comptroller of the Cash or his clerk (duly authorized as afore¬
said) may discover in that behalf shall, by such Comptroller of the
Cash, be immediately reported to the Commissioners of Excise.
LIII. And be it further enacted. That the Receiver-General
of Excise shall pay, or cause to be paid, into the receipt of the
exchequer at Westminster (i), all money placed to the account
of the Receiver-General as aforesaid, in the Bank of England,
on such days in every week respectively t^tjthe Lord High Trea..
As to the Irish revenue» see 56 G. S. c. ^ 10. &c.
But see now 4 W. 4. c. 15. ^ 9. and see 2&3 W. 4. c. 103,
§ 54, 55.] 7 & 8 Geo. 4. Cap. 55.
surer, or any three or more of the Commissioners of the Trea- Arrot vTs op
sury shall from time to time direct, order, or appoint, and in re>eni e.
such manner as herein-after mentioned ; that is to say, the said
Receiver-General or his clerk (duly authorized by him for that
purpose, and for whose conduct therein he shall be answerable},
shal) make an order upon the Governor and Company of the
Bank of England, which order shall be countersigned by the
Excise Comptroller of the Cash, to write off from his account
the sum desired ; and the said Governor and Company, or solK
person duly authorized on their behalf, shall thereupon write
off such sum, and deliver a note, drawn (and which, for greater
security, shall be cancelled) in such manner and form as shall
be appïoved of by the Lord High Treasurer or Commissioners
of the Treasury, for the amount, to the said Receiver-General
or his clerk, who shall pay the same into the exchequer ; and the
bank clerks attending there shall receive such note as cash to
the amount thereof ; and*^ shall not be lawful for the Governor ^„¿¡1],
and Company of the Bank of England to pay or tranfer from the notes, &c. to
account of the Receiver-General any part of the money so
deposited and placed to such account, otherwise th.m into the to solicftor"'"
exchequer in manner aforesaid, or to deliver any bill of ex- for the pur-
change, promissory note, draft, check, or order for the payment
of money, save and except to his Majesty's Solicitor of Excise which tlie '
in England, or his clerk, upon his application for the same. Commission.
countersigned by the said Receiver-General or his clerk, and fóJt^,íith
such Comptroller of the Cash or his clerk, fbr thp sole purpose informed.
of prosecuting an extent for the recovery of the money for
which any such bill of exchange, piomissory note, draft, check,
or order for the payment of money shall have been given ; and
in such case the Commissioners of Excise shall be immediately
acquainted therewith, if sitting, by such Solicitor, Receiver-
General, and Comptroller of the Cash, or if not sitting, then
at the time of their next assembling; and such delivery shall be
entered at the Bank in the Bank book of the Receiver-General,
to be kept as is herein-before directed.
LIV. And be it further enacted. That upon the death, re- on the death
sigiiation, or removal of every Receiver-General of Excise, the or removal
balance of cash for which such Receiver-General shall at that ^eneraÎThë
time have credit in his account as such Receiver-General, with balance to
the Governor and Company of the Bank of England, shall im-
mediately upon a successor being appointed to the said office of ferrSTt'o the
Receiver-General vest in such successor, in trust for the pur- account of
poses aforesaid, and shall be forthwith transferred, carried successor,
over, and placed by the Governor and Company of the Bank of
England to the account of such successor, to be applied in such
manner as aforesaid.
I>V. And be it fut&er enacted. That the Receiver-General Receivfr-
of Excise shall kedps^ account with the Bank of all money General to
issued on his account as aforesaid ; and such Receiver-General, a^(obscrv"''
observing the rules and regulations by this act prescribed, sh ing these
33 General Regulation Act, [§ 56, 57.
Accoi.'NTs OF not be answerable for any money which he shall have so paid
KEvcNuB. or caused to be paid into the Bank of England, but the Gover-
rulee) netto nor and Company of the Bank of England shall be answerable
be answer, for all money, bills, notes, drafts, checks, and orders which
^ney'ac'''' actually received by them from and on account of such
tually re." Receiver. General as aforesaid, except such as may have been
raived by the delivered out for the purpose of prosecuting an extent as
' atyesaid. and may not have been returned into the Bank of
England.
Forgingany LV[. And be it further enacted. That if any person shall forge
to obuiii°' counterfeit, or shall cause or procure to be forged or coun-
money from terfeited, or sliall knowingly and wilfully aid or assist in forging
the Bank on or counterfeiting, the name or handwriting of any Rt-.eiver-
t'he'Rece^ver General of Excise, or of any Excise Comptroller of the Cash
General, as aforesaid, or of any of the persons duly authorized as afore-
TOt benefit''" draft, instrument, or writing whatsoever, for or in
of clergy, (a) order to the receiving or obtaining Vny of the money, bills,
notes, drafts, checks, or orders for the payment of money, in
the hands or custody of the Governor and Company of the
Bank of England, on account of such Receiver-General as
aforesaid ; or if any person shall forge or counterfeit, or shall
cause or procure to be forged or counterfeited, or shall know¬
ingly and wilfully aid or assist in the forging or counterfeiting,
of any draft, instrument, or writing in the form of a draft,
instrument, or writing made by any Receiver-General of Ex.
eise, or by any. Excise Comptroller of the Cash as aforesaid, or
by any person or persons authorized as aforesaid, or shall utter
or publish any draft, instrument, or writing so forged or coun¬
terfeited, knowing the same to be forged or counterfeited, with
an intention to defraud his Majesty, or any person whomsoever;
every person so offending, and being thereof lawfully convicted,
shall be and is hereby declared and adji^^ged to be guilty of
felony, and shall suder death as in cases of felony without
benefit of clergy. (A)
EXCHEOUBR raOSKCUTtONS IN IÇE COURT OP IXCHEtlUEB.
PROSBCU. 1 1,
TioNR LVII. And be it further enacted. That all penalties imposed
ProaecuUons Other act or acts of parliament relating to the
intheiupe. revenue of excise, and incurred for or by reason of any offence
rior courts of or offences against this act, or the said other acts or any of
record. them, may be sued for and recovered, and all goods, commodi¬
ties, and chattels seized as forfeited under or by virtue of this
act, or any other act or acts of parliament relating to the re¬
venue of excise, may be returned for condemnatioit and con¬
demned, in his Majesty's Courts of Exchequer at Westminster,
Edinburgh, or Dublin respectively, as the cause of such pro¬
secution may have arisen in England, Scotland, or Ireland :
(a) See as to forging debentures, &c. 41 G.3. c.Sl.f 38 G. 3. c!^54. 4 9.,
52 G. 3. c. 143. ^ 10. ; forging permits, 2 W. 4. c. 16. 4 13., post.
(i) And see 1 W. 4. c. 1. \ 66.
í 58, 59.] 7 & 8 Geo. 4. Cap. S3.
Provided always, that the proceedings for the recovery of any evchbolee
such penalty or penalties, or for the condemnation of any such
goods, commodities, or chattels, shall be commenced respect ^
ively within three years next after the commission of the ofl'ence
or offences by which such penalty or penalties shall have been
incurred, or after the seizure of such goods, commodities, or
chattels shall have been made, (a)
LVIII. And be it further enacted, That his Majesty's Courts of
Courts of Exchequer in Scotland and Ireland respectively, and
the Barons and Judges of the said courts respectively, shall and Ireland to
they are hereby respectively empowered, authorized, and re- exercise tbe
quired to exercise in Scotland and Ireland respectively the like Jion as'the*^'
jurisdiction, and to Make, issue, hold, and enforce the like rules, Court of Ex-
orders, process, and proceedings in and for the condemnation ^'«juer in
of any goods, commodities, and chattels forfeited under or by
virtue of this act, or any other act or acts of parliament relat¬
ing to the revenue of excise, and in and for tbe recovery of
any debts, duties, penalties, and forfeitures due to his Majesty,
his heirs or successors, arising from or relating to the revenue
of excise, or incurred under or by virtue of this act, or the said
other acts or any of them, as are directed by this act to be, or
as at and immediately before the commencement of this act
are, or as hereafter may be exercised, made, issued, held, or
enforced for such purposes respectively in or by his Majesty's
Court of Exchequer in England, and the Barons and Judges
thereof, and according to the practice of such last-mentioned
court: Provided always, that nothing herein-before contained Not to repeat
shall repeal or be deemed or construed to repeal a certain act 6 Ann. c. 26.
made in the sixth year of the reign of her Majesty Queen
Anne, intituled An Act for settling and establishing a Court of
Exchequer in the North Part of Great Britain called Scotland (ft);
but that the said act shall remain in full force and effect,
except only so far as the same is herein-after expressly re¬
pealed.
LIX. And for the recovery of any debt relating to the re- Exeraplifi.
venue of excise, which, by record in any of his Majesty's Courts cation of any
of Exchequei*in England, Scotland, or Ireland, shall be due to of r^rd in
his Majesty, his heirs or successors, in any ca.se where the per- any of the
son or persons of the debtor or debtors, or the estate or effects Seauer^iP'"
of such debtor or debtors, shall be within the jurisdiction of En^and,
either of such courts, but such debt shall not have originally
accrued within the jurisdiction thereof ; be it enacted, That
where, by or upon any judgment, decree, inquisition, specialty, ted to any
account, or other matter recorded in any of his Majesty's °OTrts°aiKf''
Courts of Exchequer in England, Scotland, or Ireland, any enrolled, and
debt relating to the revenue of excise shall be due to his Ma- the debt
jesty, his heirs or successors, a copy of the record of such judg- there."^^
ment, decree, inquisition, specialty, account, or other matter,
(a) See 4 & .6 W. 4. c. 51. 117., post, as to proceedings against prisoners.
IftJ See2W.4. C.S4. 5&6W.4. c.46.
n
34
General Regulation' Act,
[§60.
EXCHEQUER
PROS ECU.
TIONS.
scr\ice of
>ubpœna in
any one part
of the United
Kingdom
valid as to
appearance
in any other
part.
upon application made on behalf of his Majesty, his heirs or
successors, to such court, shall be forthwith exempliKed and
transmitted, under the seal of the said court, to such other of
his Majesty's said Courts of Exchequer as shall be named or
specifíed in such application ; and such last-mentioned court
shall, upon application made on behalf of his Majesty, his heirs
or successors, cause fuch copy so exemplified and transmitted
to be forthwith enrolled in the rolls of the said last-mentioned
court ; and upon the same being so enrolled, the said last-
mentioped court shall cause execution or other process to issue
for recovering and levying the said debt so due, according to
the rules and practice of such court, in like manner in all re¬
spects as if such record had been originaiHy entered or filed in
the said last-mentioned court, or the said debt had originally
accrued within the jurisdiction thereof; and the proceeds of
such debt, when so recovered, shall be accounted for and paid
over in the same manner as if the same had been recovered
within the jurisdiction of the court in which such debt origin¬
ally accrued.
LX. And whereas it is fit to provide for the appearance of
every person to any writ or process of subpœna issued against
such person out of the Court of Exchequer in England, Scot¬
land, or Ireland, whether to answer his Majesty in such court
concerning any articles on behalf of his Majesty to be there ob¬
jected against such person, or to give evidence upon the trial
of any information or issue depending in such court, or upon
any inquisition to be taken upon any commission or writ of ex¬
tent issued out of such court, in whatever part of the united
kingdom the person against or to whom such subpœna respect¬
ively may be issued shall be or reside ; be it therefore enacted.
That the service of any writ of subpœna or other process issued
out of any of his Majesty's Courte of Exchequer in England,
Scotland, or Ireland, upon any person who shall reside or be
in any part of the United Kingdom out of the jurisdiction of
such court, requiring the appearance of such person to answer
his Majesty in the said court concerning any articles to be
there on his Majesty's behalf objected, or to«give evidence
upon the trial of any information or issue depending in such
court, or upon any inquisition to be taken upon any commis¬
sion or writ of extent issued out of such court, shall be as good
and efl'ecual in law as if such writ or process had been served
in that part of the United Kingdom within the jurisdiction of
the court where the person so served shall be required to ap¬
pear ; and in case any person so served shall not appear accord¬
ing to the exigence of such writ or process, it shall be lawful
for the court out of wbich the same shall have been issued,
upon proof being made of the service thereof to the satisfaction
of such court, to transmit a certificate «f such default, under
the seal of such court, to the Court of Exchequer in that part
of the United Kingdom in which such writ or profcess shall have
7 & 8 Geo. 4. Cap. S3.
35
been served; and it shall thereupon be lawful for such last- excheqier
mentioned court in all such cases, and such last-mentioned
court is hereby authorized and required to proceed against and 1_
punish the person so having made default, in like manner as
such last-mentioned court might lawfully have done if such
person had neglected or refused to appear in obedience to a
like writ of subpcena or other process issued out of such last-
mentioned court ; Provided always, that in cases where the
subpœna or other process served shall be to give evidence, no
person so having made default as aforesaid shall be proceeded
against or punished by reason or on account thereof, unless it
shall be made to appear to the satisfaction of such last-men¬
tioned court, that a reasonable and sufficient sum of money to
defray the expenses of so attending to give evidence, and of re¬
turning from giving such evidence, had been tendered to such
person previous to such default.
LXI. And be it further enacted. That it shall not be lawful No action to
to commence, prosecute, enter, file, or exhibit any action, bill, be cotí.
plaint, or information, or other legal proceeding, against any writ'ofàp.'
person or persons, for the recovery of any penalty or forfeiture praisemcnt
incurred under or by virtue of this act, or any other act or acts {jyortero'f
of parliament relating to the revenue of excise or customs, orto the Coininls.
issue or cause to be issued any writ of appraisement for the
condemnation of any goods, commodities, or chattels whatso- the Attorney,
ever, seized as forfeited under or by virtue of this act, or the General. '
said other acts or any of them, except by order of the Com¬
missioners of Excise or Customs, or by order of the Com¬
missioner or Commissioners and Assistant Commissioner of
Excise or Customs in Ireland, and in the name and at the suit
of an officer of excise (n) or customs, or by and in the name
and at the suit of his Majesty's Attorney or Solicitor-General
for England or Ireland respectively, in England or Ireland
respectively, or by order of the Commissioner or Commissioners
and Assistant Commissioners of Excise or Customs in Scotland,
and in the name and at the suit of such officer, or by and in
the name and at the suit of tlie Lord Advocate or his Majesty's
Solicitor- General for Scotland in Scotland ; and if any such
action, bill, plaint, or information, or other legal proceeding,
or writ of appraisement, shall be commenced, prosecuted,
entered, filed, exhibited, or issued in any other manner than as
aforesaid, such action, bill, plaint, information, or other legal
proceeding, or writ of appraisement, and all proceedings there¬
upon respectively had, shall be and are hereby declared to be null
and void ; any law, custom, or usage to the contrary thereof
notwithstanding (i) ; Provided always, that nothing herein con- Not to extend
tained shall be deemed or construed to extend to any summary
proceeding by or at the instance of any officer of excise or on arrests
■ÎÏ.-
(o) In case of the death of any officer in whose name Informations may
b ave been exhibited, see 4 A 5 W. 4. c. 5i. ^22. posf, p. 80.
Ch) See also the Customs Act, 3 A 4 W. 4. c. 53. ^112.
D 2
36
General Regulation Act,
[Ç 62, 63.
ËXciiEQUER customs, for the conviction upon immediate arrest of any person
pRosBcu- or persons under or by virtue of this act, or any other act oj*
' acts of parliament relating to the revenue of excise Of
customs.
No claim to LXII. And be it further enacted. That no claim shall be
the™miS ot' ""tsted in any of his Majesty's Courts of Exchequer in
Exchequer as England, Scotland, or Ireland, to any goods, commodities, or
seizrt whatsoever, seized as forfeited under o"r by virtue of
in the'rcal this act, or any other act or acts of parliament relating to the
names of the revenue of excise or customs, which are returned into such
fherecn'"" court, unless such claim shall be, within the time limited by
the practice of the said court, entered in the real name or
names of the proprietor or proprietors of the same, describing
the place of residence and the business or profession of such
person or persons ; and if such person or persons shall reside
in London, Edinburgh, or Dublin, or within ten miles thereof
respectively, oath shall be made by every such person before
one of the Barons of the said Courts of Exchequer, respectively,
that the goods, commodities, or chattels respectively so claimed
was or were really and truly the bond ßde property of such
person or persons at the time of such seizure ; but if any
such person shall not reside in London, Edinburgh, Dublin,
or within ten miles thereof respectively, then and in such case
oath shall be made in like manner by such person, or by the
agent or attorney or solicitor by whom such claim shall be
entered, that he has full and legal authority and directions from
such proprietor to enter such claim, and that to the best of his
knowledge and belief such goods, commodities, or chattels
respectively were at the time of the seizure thereof really and
truly the bond fide property of the person or persons in whose
name or names such claim is so entered, which oath shall.be
indorsed and certified on the back of the indenture of appraise¬
ment upon which such claim shall be entered ; and on failure
thereof, the goods, commodities, or chattels respectively shall
be condemned, and judgment shall be entered thereon by
default, in the same manner as if no claim had been entered
thereto ; and every person who shall be convicted of making or
taking a false oath to any of the facts herein-before directed or
required to be sworn, shall be deemed guilty of perjury, and
shall be liable to all the pains and penalties to whieh persons
are liable for wilful and corrupt perjury.
Claimants LXIII. And be it further enacted. That upon the entry of
bound^with claim to any goods, commodities, or chattels whatso-
two sureties ever, seized as forfeited under or by virtue of this act, or any
jn other act or acts of parliament relating to the revenue of excise
™ts°of customs, which are returned for condemnation as aforesaid,
civm, and in the person or persons who shall enter any claim as proprietor or
of'^he P''oP'''eto''s thereof respectively, and who shall reside within the
ire. shall be ' jurisdiction of the court in which such claim shall be entered,
condemned, shall be bound, with two other sufficient persons as sureties, in
14t
§ 64, 65.]
7 & 8 Geo. 4. Cap. S5.
37
the penalty of one hundred pounds to answer and pay the costs exchequer
occasioned by such claim ; and where any such proprietor or
proprietors shajl not reside within such jurisdiction, the agent,
attorney, or solicitor by whose directions such claim shall be
entered shall in like manner be bound, witli two other sufficient
persons as sureties, in the like penalty, to answer and pay the
costs occasioned by such claim ; and in default of giving such
security wittiin the time limited by tlie practice of the court in
which such claim shall be entered, all such goods, commodities,
or chattels respectively shall be adjudged to be forfeited, and
shall be condemned as unclaimed ; any law, custom, or usage
to the contrary thereof in anywise notwithstanding.
seizl'res.
LXIV. And be it further enacted. That all goods, com- Goods for-
moditics, and chattels whatsoever forfeited under or by virtue
of this act, or any other act or acts of parliament relating to the may be seized
revenue of excise, shall and may be seized by any officer or offi- t'y any ofllcer
cers of excise, or person or persons employed in tlie revenue of his^^steUnt
excise, or person or persons acting in the aid and assistance of
any such officer or person so employed as aforesaid ; and that on q„
all trials of seizures whatsoever, in any of tlie Courts of Exche- seizures,
quer or elsewhere, the seizure, together with the form and man-
ner of making the same, shall be taken to have been as set forth without in-
in the information, without any evidence thereof ; and it shall quiring into
be lawful for all judges and other judicial persons before whom oTseSure™
any such seizure shall be brought to trial or hearing, and
having respectively jurisdiction in that behalf, and they are
hereby respectively autliorized and required to proceed to trial
on the merits of the cause, without inquiring into the fact, form,
or manner of making the seizure.
raOSECOTIONS before the commissioners of excise or summrrv
proneedincs.
justices of feace.
LXV. And be it further enacted. That for the recovery of any Prosecutions
penalty imposed by this act, or any other act or acts of parlia-
ment relating to the revenue of excise, and incurred for or by Ex'ise'or'
reason of any offence committed against this act, or the said Justices of
other acts or any of them, or for the condemnation of any Peace,
goods, commodities, or chattels seized as forfeited under or by
virtue of this act, or the said other acts or any of them, where
the offence shall have been committed, or the person or per¬
sons committing the same shall be found, or where the goods,
commodities, or chattels shall have been seized as aforesaid,
within the limits of the chief office of excise in London, an
information thereupon may be exhibited before, and be heard,
adjudged, and determined by any three or more of the Commis¬
sioners of Excise; and where the offence shall have been com¬
mitted, or the person or persons committing the same shall
be found, or where the goods, commodities, or chattels shall
n 3
38 General Regulation Act, I§ 65,
SUMMART have been seized as aforesaid, in any part of the United King-
pRocBEDiNcs. Joiii out of the limits of the said chief office, the informatioif
thereupon may be exhibited before any one or more of his
Majesty's Justices of tlie Peace for the county,'shire, division,
city, town, or place wherein the offence shall have been com¬
mitted, or the person or persons committing the same shall be
found, or where the goods, commodities, or chattels shall have
been seized as aforesaid ; and such information shall and may
be heard, adjudged, and determined by any two or more of his
Majesty's Justices of the Peace for the said county, shire, divi¬
sion, city, town, or place ; and such Commissioners of Excise,
and any two or more of such Justices of the Peace respectively,
shall and they are hereby respectively authorized and required,
upon any such information (o) having been so exhibited as afore¬
said, and upon the appearance and pleading of the person or
persons against whom such information shall have been ex¬
hibited, or who shall claim any goods, commodities, or chattels
in such information alleged to have been forfeited, or in default
of such appearance and pleading, upon proof of the service of
such summons (b) of such person or persons as herein-after
mentioned, to proceed to tlie examination of the fact or facts
in such information alleged, and to give judgment (c), as well
for any such penalty or penalties which upon the due examin¬
ation of one or more credible witness or witnesses upon oath,
or upon the voluntary confession of the party accused, shall be
found to have been incurred, as for the condemnation of any
goods, commodities, or chattels seized as aforesaid, which upon
such examination or confession shall be found to be forfeited, or
respectively as the case may requim ; and such Commissioners
and Justices respectively shall and they are hereby authorized
and required thereupon to award and grant a warrant or
warrants under their hands for the due execution of and car¬
rying into effect, as herein-after mentioned, stich judgmeiit :
No informa- Provided always, that where any such information as aforesaid
tion shall be shall be exhibited before any Justice or Justices of any county
bKause'tî^e England, Scotland, or Ireland respectively, in which
are distinct there are several and distinct commissions of the peace, no in-
eo^niMion« formation thereupon exhibited before any such Justice or
o peace. nor any judgment thereupon given by such Justices,
(a) The information must be in the name of an officer of excise ; see
61. p. 35. (such officer not being a witness for the prosecution, Rex v.
tonCi 2 Lord Raym. 1545. ;) and see the Board's instructions for summary
nroceedings and the forms of information therein contained. Several of.
fences may be included in the same information : Rex v. Stxaliow^ 8 T. R.
286. ; and even in the same count of the information : Rex v. Freer
11 Price, 183., (and see 4 Price, 122. ;) so as all the offences have been com¬
mitted within four months before the exhibiting of the information ¡ see
4&SW.4. C.51. 5 1».
(b) See 4 & 5 W. 4. c. 51. 119., as to service of the summons.
(c) A judgment may be verbally given, and afterwards drawn up in form
1 East, 184. 1T. R. 320. But when drawn up, the xubstance of the offbnce
must be stated; Rex v. Walsh^X Ad. & Ellis, 481., 2 Ld. Raym. 1376,
2 Stra. 608. See a general form of conviction, 3 G. 4. c. 23. ; and see the
Board's instructions for summary proceedings.
§ 66, 67.]
7 & 8 Geo. 4. Cap. 53,
39
nor any warrant or warrants thereupon granted for the due slmmarv
execution thereof, shall be subject or liable to any objection rnocEEPiNc«.
w hatsoever by reason of any ofience alleged in such information
having been committed, or the person or persons committing
tlie same having been found, or the goods, commodities, or
chattels having been seized as aforesaid, in any division, city,
town, or place of such county or sliire having local jurisdiction,
whether such city, town, or place be or be not a county in or
of itself ; any thing in this act, or any other act or acts of par¬
liament, to the contrary tliereof in anywise notwithstaneing.
L X V I. [/4s to the time of laying informations, ^c., repealed,
and new regulations substituted, by 4^ 5 W. 4. c, 47. § 18, 19.]
LXVII. And be it further enacted. That the Justices of the Two or more
Peace, or any two or more of them, in the several counties, shires,
divisions, cities, towns, and places throughout the United King- three calen-
dom, shall meet once in every three calendar months in their
respective jurisdictions, or oftener if there shall be need or cx-
occasion so to do, to receive, hear, adjudge, and determine all eise cases,
matters and things brought before them relating to the revenue
of excise, and all informations exhibited or to be exhibited
within such jurisdiction, for or in respect of any penalty in¬
curred, or for the condemnation of any goods, commodities, or
chattels seized as forfeited, under or by virtue of this act, or any
other act or acts of parliament relating to the revenue of ex¬
cise : Provided always, that if it shall happen that any Justice Regulations
or Justices of the Peace before whom any such information in case of the
shall have been exhibited as aforesaid, or before whom any fence of any
proceedings shall have been had upon any such information. Justice dur.
shall die or be absent at any time after such information shall ing procecd-
bave been so exhibited, and before the person or persons against
whom such information shall have been exhibited shall appear
or plead to such infcirmation, or before any judgment shall be
thereupon given, or before any judgment thereupon given
shall be duly Accuted, so that the further attendance of any
such Justice or Justices thereupon cannot be procured, it shall
be lawful for any other Justice or Justices of the Peace w ithin
the same jurisdiction to act therein for and in lieu of the Jus¬
tice or Justices of the Peace so dying or absent, in all respects
relating to such information, and the due completion of the
proceedings thereupon, in the same.manner as if such inform¬
ation had been at first exhibited before such other Justice or
Justices respectively ; and that all powers and authorities, rules. Reference to
and regulations given and granted by any act or acts of par-
liament relating to Justices of the Peace, or to Constables or
other officers acting under their authority, respecting summary
proceedings, shall be enforced, and shall be applied to and
executed (excepting wherein altered or otherwise specially pro¬
vided for by, or whitdi shall be repugnant to or inconsistent,
with this act), for the conviction of any person or persons pro¬
secuted by order of the Commissioners of Excise, or the Comr
D 4
40
General Regulation Act,
[§ S8, <T9.
missioner or Commissioners and Assistant Commissioners of
Excise in Scotland and Ireland respectively, for any penalty
incurred by such person or persons under or by virtue of this
act, or any other act or acts of parliament relating to the reve¬
nue of excise, and for the levy of any such penalty, or for the
imprisonment of any such offender or offenders, in the same
manner as if such powers and authorities, rules and regulations,
had been and were repeated and contained in the body of this
act.
LXVIII. And be it further enacted. That it shall not be
lawful for any Assistant Commissioner of Excise, or for any
oflScer of excise or person employed in the collection or manage¬
ment of the revenue of excise, to act as a Justice of the Peace in
any part of the United Kingdom, in tlie execution of any of the
powers, authorities, clauses, matters, or things contained in this
act, or in any other act or acts of parliament relating to the
revenue of excise (a) ; and that it shall not be lawful for any
trader subject to the excise laws to act as a Justice of the Peace
as aforesaid in any case which relates to the particular trade or
business of such trader, or in any case in which he shall be in
anywise, as such trader, concerned or interested ; and if any
such Assistant Commissioner, or any such officer or person em¬
ployed as aforesaid, or any such trader as aforesaid, shall pre¬
sume to act as a Justice of the Peace, contrary to the true intent
and meaning of this act, all proceedings in that behalf shall be,
and the same are hereby declared to be utterly null and void to
all intents and purposes.
rSKALTIZS. rZKALTISS.
Fenalty of LXIX. And be it further enacted, Tliat where any act or
acts of parliament relating to the revenue of excise or customs,
that or*low. ' penalty of treble the value of goods or commodities is imposed
u theelection for or in respect of any offence committed by^any person or
roiss^ne^ persons against such acts, or any of them, every person so
offending shall thereupon severally forfeit and lose for every
such offence, either treble the value of the goods or commodi¬
ties, to be estimated and taken according to and at tlie rate and
price for which the best goods or commodities of the like sort
or kind and denomination for which the duty or duties thereon
have been paid were sold for in London, Edinburgh, or
Dublin respectively (as the penalty may have been incurred in
England, Scotland, or Ireland re-spectively), at the time of the
commission of sUCb offence, or the sum of one hundred pounds
in lieu and instead of such treble value, at the election of the
Commissioners of Excise or Customs, or the Commissioner or
Commissioners and Assistant Commissioners of Excise or Cus¬
toms in Scotland and Ireland respectively, or the person who
shall inform or sue for the same.
(a") Or to any summary conviction under the laws of customs. 3&4 W. 4.
C.5S. 1115.
M MMiar
PBOceeoiMcs.
No officer of
excise to act
as a Justice
in excise
cases, nor
any excise
tràler in any
case relating
to bis trade.
i 70—72.]
7 & 8 Geo. 4. Cap. 53.
41
LXX. And be it further enacted, That where hy this act, or psnaltie».
any other act or acts of parliament relating to the revenue of ¡n.
excise, a penalty is imposed upon every person committing the curring ex-
offence hy which such penalty is incurred, and such offence ^^ybe"pro^
shall have been or shall he committed hy several persons jecuted
jointly, such several persons shall jointly and severally incur jointly or
every such penalty, and it shall he lawful to proceed against
such persons jointly or severally for the recovery thereof, as
the Commissioners of Excise, or the Commissioner or Commis¬
sioners and Assistant Commissioners of Excise in Scotland
and Ireland respectively may deem expedient ; any thing in
tills act, or in any other act or acts of parliament, to the con¬
trary thereof notwithstanding.
EVIDENCE, ETC. BMDZNCE.
LXXI. And he it further enacted. That where, in any in- Averment in
formation for the recovery of any penalty, or for the condemn- }hS*the''™
ation of any goods, commodities, or chattels seized as forfeited Commission,
under this act, or any other act or acts of parliament relating to ®''"
• cl0r6Q prospj
the revenue of excise or customs, any allegation or averment cution, &c.
shall he made that such information was exhibited, or that the shall be
Commissioners of Excise or Customs, or the Commissioner or
Commissioners and Assistant Commissioners of Excise or of such order.
Customs in Scotland and Ireland respectively, had ordered ^
such information to he exhibited, or that the Commissioners of
Excise or Customs, or the Commissioner or Commissioners
and Assistant Commissioners of Excise or Customs in Scot¬
land and Ireland respectively, or the informant or person suing
hy such information, had made their or bis election, as in such
information shall he alleged or averred, such allegation and
averment shall he, and the same respectively shall he deemed
and taken to he sufficient proof of such facts so alleged or
averred respectively, without any other or further evidence
thereof, (a)
LXXII. And he it further enacted, That upon the trial of What shall
any indictment, information, action, suit, or prosecution whatso- "i®eient
• .i_ 1 1 • J- ' , J. t •- proof, on
ever, or in any other legal or judicial proceeding, where it may trial, of any
he necessary to give proof of any order issued by the Lord High order of the
Treasurer or Commissioners of the Treasury, or hy the Com- ^mmiMiori.
missioners of Excise respectively, the letter or instructions which ers of Excise.
shall have been officially received hy the Collector, Supervisor,
Surveyor, or Officer of Excise of the collection, district, or place
in which the subject matter of any such indictment, inform-
(o) There arc several other averments luually inserted in informations
which it is not material to prove by evidence} thus the itme of committing
the ofiTence may be proved to be any day within the four months previously
to the exhibiting of the Information ; Kex v. SrouiH, 1 M. & M. 163. ;
/¡ex V. Crisp, 7 East, 389.; Hulton on Convictions, 21., &c. And any pian,
tí/y or number of an article Inay be proved, so as it does not exceed the
quantity or number averred. See the Board's instructions for summary
proceedings; and see ^ 17—64. pp. 11—37.
42-
General Regulation Act,
[Í 73, 74,
EvinENCB. ation, adlion, suit, or prosecntion, or other legal or judicial
proceeding, may have arisen, for the direction and government
of such Collector, Supervisor, Surveyor, or Officer, and in which
such order is mentioned or referred to, and under which said
letter or instructions such Collector, Supervisor, Surveyor, or
Officer shall have acted, shall be admitted and taken to be suffi¬
cient evidence and proof of such order, to all intents and pur¬
poses whatsoever, (o)
CTs'and^Jus"' LXXIII. And be it further enacted. That it shall be lawful
tices to pro-' Commissioners of Excise and the Justices of the Peace
ceed to respectively, and they are hereby respectively authorized and re-
jud^ent"on opon the appearance of any person or persons summoned
the merits, upon any information, or in default of the appearance of such
vóthout^re- person or persons, and upon proof of the service as before men-
fects in form such summons as aforesaid, to proceed to the examin¬
ation of the fact or facts alleged in such information, and of the
witness or witnesses on either side, upon oath, touching the
penalty or penalties alleged in sucb information to have been
incurred, or the forfeiture of any goods, commodities, or chattels
therein alleged to have been seized as forfeited, and thereupon
to give judgment accordingly, notwithstanding any defect or
defects of form which may appear In such information, or in
any proceedings thereupon of relating thereto. (6)
Witnesses LXXIV. And be it further enacted. That it shall be lawful
anTnot"^. Commissioners of Excise and Justice or Justices of the
peering, or Peace, and Commissioners of Appeal under this act respectively,
refusing to before whom any such information as aforesaid, or any matter
§1VG CVl" !•
ence to thing under this act, or any other act or acts of parliament
forfeit.50/. (c) relating to the revenue of excise, shall be judicially brought,
and they are hereby respectively authorized and required to
summon any and every person (other than the person or persons
against whom auch information is exhibited), in whatever part
of the United Kingdom any such person so summoned shall
then reside or be, to appear before the said Commissioners or
the Justices, or the said Commissioners of Appeal, who are to
hear,'adjudge, and determine such information, matter, or thing,
at a certain time and place to be speciiied and set forth in such
summons, to give evidence upon oath of the truth of any facts
alleged in such information, or touching or relating thereto, or
to such matter or thing as aforesaid ; and every person, other
than as aforesaid, being so summoned, and having the reason¬
able expenses for such attendance tendered, who shall neglect
or refuse to appear according to the exigency of such summons,
or who, having so appeared, shall refuse to take oath, or, if a
Quaker, to affirm, or shall refuse to give evidence, or to answer,
(a) See a similar provision in the Customs Act, S & 4 W. 4. c. 53. {119.
\b) See notes on { 65. 71. pp. 38. 41.
(c) See Bei v. Sleventon, 9 East, 359. ; and see form of summons for a
witness, in.the Board's summary proceedings.
§ 75, 76.] 7 & 8 Geo. 4. Cap. 53.
43
according to the best of his or her knowledge and belief, any legal evidenci.
question, when thereunto required, shall for every such default ""
or offence forfeit and lose the sum of fffty pounds.
LXXV. And whereas, for better securing his Majesty's re- Officer« of
venue of excise, and the encouragement of the officers and others
who shall detect or give information of any offence committed be deemed
against the several acts of parliament relating thereto, the penal- competent
ties and Torfeitures by such acts imposed are directed, where such
penalties are recovered, or the goods, commodities, or chattels standing any
seized as forfeited are condemned, to be divided between bis Íbe^'p]ía|"y
Majesty and the person or persons who shall have detected or or forfeiture
given information of the offences: And whereas, from the se- under prose¬
cret manner in which such oflTences are commitled,'it frequently
happens that the officer of excise, or other person delecting or
informing of the offence, is the only or a principal witness to
prove the same, but the offenders escape conviction by reason
of objection being made and allowed to the competency of such
witness on tlie trial or hearing for the recovery of such penalty,
or the condemnation of such goods, commodities, or chattels, on
account of his interest as a person entitled to a share of such
penalty or seizure ; and it is therefore expedient to remove all
such objections : Be it therefore enacted, That upon the trial
or hearing of any information or other legal proceeding for the
recovery of any penalty incurred, or for the condemnation of
any goods, commodities, or chattels seized as forfeited under
or by virtue of tbis act, or any other act or acts of parliament
relating to the revenue of excise, any ofBcer of excise, or any
other person who shall or may be entitled to the whole or any
share of such penalty or of such seizure, shall be admitted by the
court in which, or the Commissioners or the Justices before
whom such information shall be tried or heard, to give evidence
upon such information, and shall be deemed and taken to be
a competent witness upon such trial or hearing, notwithstand¬
ing any such interest as aforesaid, (a)
LXXVI. And be it further enacted. That if upon any in- proof of pay-
formation for the recovery of any penalty or penalties incurred, ment of
or for the condemnation of any goods, commodities, or chattels fbat^'ood«
seized as forfeited under or by virtue of this act, or any other act seized are not
or acts of parliament relating to the revenue of excise or customs, Jind aUe'ed'
or In any action brought by the proprietor or claimer of such shap ue upon
goods, commodities, or chattels, against any officer of excise, the proprie,
or any person employed in the revenue of excise, or any person
acting in the aid and assistance of any such officer or person so
employed as aforesaid, for any act, matter, or thing done in
pursuance of any such act or acts of parliament, any question
shall be made or shall arise whether any duty of excise or cus¬
toms has been paid upon or in respect of the goods or commo-
a) See a similar provision in the Customs Act, 3 & 4 W. 4. c. 53. J 118.
ft) See Ruksen v. Sanifwd, Bunb. 191. Solomon v. Gordon, 2 W. Bl 813-
44
General Regtdation Act,
[& 77, 78.
PRISONERS.
dities in such ¡nfornaation mentioned, or whether such goods,
commodities, or chattels are respectively of such sort or kind as
in such information is in that behalf alleged, the proof of the
payment of such duty, or that the said goods, commodities, and
chattels respectively are not of such a sort or kind as aforesaid,
shall lie upon the proprietor or claimer thereof, (a)
SUMMART PROCEEDINGS AGAINST PRISONERS.
^^Dst^a' LXXVII. And be it further enacted, Tliat where any per-
yiruoner who or persons shall be in prison on any account whatsoever, and
shall niMap. any information shall be exhibited before the Commissioners of
pteai" Excise, or any Justice or Justices of the Peace, against such
person or persons, for the recovery of any penalty or penalties
incurred by such person or persons, or for the condemnation
of any goods, commodities, or chattels seized as forfeited, under
or by virtue of this act, or any other act or acts of parliament
relating to the revenue of excise, claimed by such person or
persons, and such person or persons, on a copy of such inform¬
ation being delivered to the gaoler, keeper, or turnkey of the
prison wherein such person or persons shall be confned or im¬
prisoned, with a summons to appear and plead to and to attend
the hearing of such information, at a time and place in such
summons mentioned, shall not appear and plead in person, or
by some person duly authorized in that behalf, to such inform¬
ation, at the time and place so mentioned, such proceedings
shall be thereupon respectively had as are hereiu-before pro¬
vided and directed in cases of default of appearance to any such
information ; any law, custom, or usage to the contrary thereof
notwithstanding. '
MITIGATION or
PENALTIES.
Power of
Commission,
ers antl Jus¬
tices of the
Peace to
mitigate pe.
nalty to one
fburth part
thereof
MITIGATION OF PENALTIES.
LXX VIII. And be it further enacted. That it shall be lawful
for the Commissioners of Excise and Justices of the Peace re¬
spectively, when they shall see cause, except in cases where there
is or shall be any provision that no mitigation shall be made by
the Justices of the Peace, and they are hereby respectively au¬
thorized and empowered to mitigate any penalty incurred for
any offence committed against this act or any other act or acts
of parliament relating to the revenue of excise, for which any
information shall have been exhibited before such Commis¬
sioners or Justice or Justices respectively, as they the said Com¬
missioners and Justices respectively in their discretion shall
think fit, so as such mitigation shall not reduce such penalty to
less than one fourth part thereof (6) ; and that every such mitiga¬
tion, and payment thereupon accordingly made, shall be a suf¬
ficient discharge of every such penalty to the person or persons
(a) See also the Customs Act, 3 & 4 W. 4. c. 53. ( 114,
(5) This power of mitigation does not extend to proceedings for double
duty, or on immediate arrests. See 4 & 5 W. 4. c. 51. J 30., foet, p.Tä
§79, 80.] 7 & 8 Geo. 4. Cap. 55.
♦S
convicted of such offence : Provided always, that it shall be mncATioN or
lawful for the Commissioners of £xcise, and the Commissioner vbwai-ties.
or Commissioners and Assistant Commissioners of Excise in Commission.
Scotland and Ireland respectively, when they shall see cause, ers may
and they are hereby authorized and empowered to further
mitigate or entirely remit any such penalty ; any thing herein- tirely remit
before contained to tlie contrary thereof in anywise notwith- penalty,
standing.
CERTIORARI. CBRTlpRARI.
LXXIX. And be it further enacted. That no writ of certio- No certiorari
rari or other writ or process shall be issued at tile suit of any de-
fendant, out of any of his Majesty's Courts of Record iffEngland, to supersede
Scotland or Ireland, nor shall any bill of suspension, advocation, or aflfect any
or reduction be passed, nor shall any letter or letters of suspen- ny'coi^s!
sion, advocation, or reduction, or any other proceeding, be sioners of
issued out of the Court of Session or Court of Justiciary in ^^tices^of
Scotland, to supersede, sist, stay, remove, or in anywise affect the Peace,
any information or judicial proceeding before the Commis¬
sioners of Excise or Commissioners of Appeal in this act after
mentioned, or before any Justice or Justices of the Peace in
the United Kingdom, in pursuance of this act, or any other act
or acts of parliament relating to the revenue of excise, or any
judgment thereupon ; and that every such information shall
be tried and determined, and every such judicial proceeding
shall be had and completed, and every such judgment executed,
any such writ of certiorari or other writ or process, or bill or
letter or letters of suspension, advocation, or reduction, or
other proceeding notwithstanding : Provided always, that nc- Proviso as to
thins herein contained shall extend, or be deemed or construed certiorari at
,. , the suit of
to extend, to any writ of certiorari sued or issued in such cases the crown
in behalf of his Majesty, out of his Majesty's Courts of Ex- out of the
chequer in England, Scotland, or Ireland respectively. equer.
RECORD or SUMMARY PROCEEDINGS. RECORD OF
LXXX. And be it further enacted. That it shall be suffi-
cient, in the record or written account of any proceedings before
the Commissioners of Excise, to state that the information was „ggj „„j"
exhibited to and before tlie Commissioners of Excise, without be specified,
stating their names ; and that every adjudication and determin¬
ation upon any such information, by any three or more of such Three Com.
Commissioners, shall and the same is hereby declared to be good
and valid in law, and may be executed and put in force by virtue warrants,
of a warrant or warrants under the hands of any three Commis¬
sioners of Excise, whether the Commissioners setting their hands
to such warrant or warrants shall or shall not happen to be the
particular Commissioners by whom such adjudication or deter¬
mination was made, or whether such three Commissioners so
setting their hands to such warrant or warrants w ere Commis¬
sioners at the particular time or times when such adjudication
4%
General Regulation Act,
[í 81, 82,
'BBCORn or or determination as aforesaid was made ; provided that Ae
PEocEEDiNGS. persoos so setting their hands to such warrant or warrants shall
at the time and times of such their setting their hands thereto
actually be such Commissioners; any law, custom, or usage to
the contrary in anywise notwithstanding, (a)
Appointment LXXXI. And be it further enacted, That it shall be lawful
of Commis- for the Lord High Treasurer, or any three or more of the Corn-
Appeal missioncrs of the Treasury, from time to time, under his hand
and seal, or under their hands and seals, to appoint such and so
many persons to be Commissioners of AppecJ in England as he
or they shall deem advisable, for and on behalf of his Majesty,
his heirs and successors, for the purpose of hearing appeals, as
herein-after mentioned, from any judgment given by the Com¬
missioners of Excise upon any information exhibited before
them, with such salaries respectively, payable to such Commis¬
sioners of A))peal out of the revenue of excise, as the Lord
High Treasurer, or any three or more of the Commissioners of
the Treasury, may in that behalf order and direct; and any
three or more of such persons so appointed shall constitute
a Court of Appeal for all such purposes as herein-after men¬
tioned.
Appeal from LXXXII. And be it further enacted. That in case any officer
the judgment of excise who shall exhibit any information, or any person or
mis^onerT" Persons against whom any information shall have been exhi-
nf Excise to bited, or who shall appear and claim any goods, commodities,
S'ofA"'''al chattels alleged to be forfeited in any information exhibited
' before the Commissioners of Excise, shall feel aggrieved by
tbe judgment given thereon by such Commissioners, it shall be
lawful for such officer, or such person or persons, upon giving
such notice (6) as herein-after mentioned, to appeal therefrom
to such Commissioners of Appeal as aforesaid ; and it shall be
lawful for such Commissioners of Appeal, or the major part
of them, upon being served with such notice, and they are
hereby respectively authorized and required, at such place and
at such time as they shall in that behalf appoint to hear, ad-
Appeal from judge, and finally determine such appeal ; and in case any
Justices of officer who shall exhibit any information, or any person or per-
yofis" SO"® against whom any information shall have been exhibited,
or who shall appear and claim any goods, commodities, or
chattels alleged to be forfeited in any information exhibited
before any Justice or Justices of the Peace as aforesaid, shall
feel aggrieved by the judgment given thereon by such Justices,
(o) See4&5W. 4. C.S1. % 22., post, providing for the continuance of
prosecutions, notwithstanding the death of the informer, &a
tô) Forms of notices to be served on the Justices and defendant are sup¬
plied by the Commissioners.
7 & 8 Geo, 4. Cap. 55.
47
it shall be la^rful for such officer, or such person or persons, appeal.
upon giving such notice as herein-after mentioned, to ap- '
))eal therefrom to the justices assembled at the next general
quarter sessions of the peace (or if there be not one week be¬
tween the time of giving such notice and the next general
quarter sessions, then to the general quarter sessions of the
peace next after the expiration of one week), to be holden in
and for the county, shire, division, city, town, or place in which
sucA'judgment so appealed against shall have been given ; and
it shall be lawful for the Justices of the Peace at such general
quarter sessions, upon being served with such notice, and they
are hereby respectively authorized and required, at such general
quarter sessions, to hear, adjudge, and finally determine such
appeal ; and if upon any such appeal, either to the Commis- Defects of
sioners of Appeal, or Justices of the Peace at quarter sessions, e'«'®'''
any defect in form shall be found in the information, or in any
part of the proceedings thereon or relating thereto, or in the
record thereof, every such defect of form shall thereupon be
rectified and amended by order of such Commissioners of Ap¬
peal, or of such Justices, or the major part of them assembled
at such general quarter sessions, before whom respectively
such appeal shall be brought ; any thing in this act, or any
other act or acts of parliament, to the contrary notwithstand¬
ing.
LXXXIII. Provided always, and be it enacted. That no No appeal
such appeal as aforesaid shall be allowed, unless the party or
parties appellant shall, at and immetb'ately upon the giving of oTàwjëal'
the judgment appealed against, give notice in writing of such given,
appeal to the Commissioners of Excise or Justices of the Peace
respectively from whose judgment such appeal shall be made,
and also to the adverse party or parties on such appeal, and
siiall lodge such notice at the office or with the Registrar of
the Cominis.sioners of Appeal, or with the Clerk of the Peace
for the Justices of the Peace at such general quarter sessions
as aforesaid, respectively, by and before whom such appeal is
to be finally adjudged and determined ; and no such appeal as No appeal
aforesaid shall be beard, unless the party or parties appellant
on such appeal shall, within one week at least before such ap- of trial given,
peal is to be finally adjudged and determined, give notice in
writing to the adverse party or parties on such appeal of the
time and place where such appeal is to be heard ; Provided Deposit shall
always, that where the judgment appealed against shall be a cerSfn^cMes
conviction in any penalty or penalties of the party or parties
appellant, such party or parties shall also, within three days
next after the giving of the judgment appealed against, place
and deposit in the liands of the Commissioners of Excise, or
of the Collector of Excise in whose collection, or of the Super¬
visor of Excise in whose district the information shall bave
been exhibited, the amount of the penalty or penalties in which
such party or parties shall have been convicted, or of the sum
4S
General Regulation Act,
[§ 84, 85.
CommiMion.
era of Appeal,
or quarter
sessions, on
appeal to
examine only
the evidence
before given,
and in case
of any new
judgment to
have the like
power of
mitigation as
the original
Justices
or sums of money to which such penalty or penalties shall have
been mitigated ; or where the judgment appealed against shall
be eitlier for or against the condemnation of any goods, com¬
modities, or cliattels seized as forfeited, such goods, commodi¬
ties, and chattels shall be left and deposited with the Com¬
missioners of Excise, or the Collector of Excise in whose
collection, or the Supervisor of Excise in whose district the
information shall have been exhibited, until the final adjudica¬
tion and determination of such appeal, (a)
LXXXIV. And be it furtlier enacted, That upon every such
appeal it shall be lawful for the Commissioners of Appeal, or the
Justiies of the Peace at the general quarter sessions respectively,
before whom respectively any such appeal shall be brought, and
they are hereby respectively authorized and required to proceed
to re-hear upon oath and to re-examine the same witness and
witnesses, and to re-consider the same evidence, and the merits
of the case whereon the original judgment appealed against
shall have been given, and they shall not examine any evidence,
or any witness or witnesses, other than or diBTerent from the
evidence and the witness or witnesses which and who shall have
been before examined before the Commissioners of Excise or
Justices of the Peace respectively, at the trial and hearing of the
information upon which the original judgment shall have been
given (6); and such Commissioners of Appeal, and Justices of
the Peace at general quarter sessions, are hereby respectively
authorized and empowered, on any such appeal, to reverse or
confirm in the whole or in part the judgment appealed against,
or to give such new or different judgment as they in their dis¬
cretion shall in that behalf think fit ; and such Commissioners of
Appeal, and Justices of the Peace at general quarter sessions re¬
spectively, shall in any such new or different judgment have the
same power of mitigation as is herein-before by this act given
to Justices of the Peace and Commissioners of Excise in judg¬
ments respectively given by them ; Provided always, that it
shall be lawful for such Commissioners of Appeal, and Justices
of the Peace at such general quarter sessions respectively, as
aforesaid, at their discretion, to state the facts of any case on
which such appeal shall be made specially for tlie opinion and
direction of the Court of Exchequer in England, Scotland, or
Ireland, as the same shall have arisen therein respectively.
I \ EClTtOS.
Procaedings
upon deter¬
mination of
appeal
EXXCUnON OF JDBCMENT ON SOMMARY raOCEEDINGS.
LXXXV. And be it further enacted. That where the judg¬
ment of the Commissioners of Excise or Justiccs of the Peace
appealed against shall be affirmed by the Court of Appeal, such
judgment shall be enforced and executed by the Commissioners
of Excise or Justices of the Peace respectively, in like manner
(a) See further regulations respecting appeals, ♦ & S W. 4. t SI. J 23,24,
pml. As to a|>peals in Ireiand, see 4 & S W. 4. c. 93.
(S) But see 4 & 5 W. 4. c. 94., pot/, p. 81.
5 86, 87-1
7 & S Geo. 4. Cap. 5.7.
as if there had been no such appeal ; and that where the exei i:tio.s.
judgment appealed against shall be reversed, and another or
different judgment given by the Court of Appeal than the
judgment given by the Commissioners of Excise or Justices of
the Peace appealed against, such new judgment shall be
enforced end executed, as herein-after mentioned, by the Com¬
missioners of Appeal, or Justices of the Peace at the general
quarter sessions, by whom respectively such new judgment shall
have been given.
LXXXVI. And be it further enacted. That where any Commis-sioii.
judgment is by this act required to be enforced and e.xecuted by
thb Coinmissioners of Excise or J ustices of the Peace (the same shall grant
not having been appealed against, or if appealed against, having "
been affirmed by the Court of Appeal) shall be for the con- goods or
demnation of any goods, commodities, or chattels seized as levying of
forfaited, it shall he lawful for-such Commissioners of Excise jjfdginluiti'tù
and J ustices of the Peace respectively, and they are hereby be enforced
respectively authorized and required to apply the money which 6y them,
shall have been so deposited as aforesaid in satisfaction of such
judgment, and if the same shall not be sufficient to satisfy such
judgment, to award and grant a warrant or warrants (a) under
their hands, to any officer or officers of excise, for the sale of
such goods, commodities, or chattels which they respectively
shall have condemned ; and where the judgment to be so
enforced and executed shall be for'any penalty or penalties, or
for any sum or sums of money to which such penalty or
penalties shall have been mitigated, it shall be lawful for such
Commissioners of Excise or Justices of the Peace respectively,
and they are hereby respectively authorized and required to
award and grant a warrant or warrants under their hands, to
any officer or officers of excise, authorizing such officer or
officers to levy the penalty or penalties, or sum or sums of
money, so adjudged, or so much thereof as shall not have been
so satisfied as aforesaid, upon the goods and chattels of such
person or persons so convicted, and either to detain and keep
such goods and chattels in the house or place where the same
shall have been found, or to remove the same to the next office
of excise.
LXXX'VII. And be it furtlier enacted. That where any Commission,
judgment is by this act required to be enforced and executed by and°Jiini'œ ^
the Commissioners of Appeal, or by the Justices of the Peace at quarter "
at the general quarter sessions, ou appeal, shall be for the sessions shall
condemnation of any goods, commodities, or chattels seized as fánu forUie
forfeited, it shall be lawful for such Commissioners of Appeal sale of goods
or J ustices of the Peace respectively, and they are hereby
respectively authorized and required to grant a warrant or judgm'e^nts'tl)
warrants, under tbeir hands, or under the bands of any two of he enforced
such Commissioners or J ustices respectively, to any officer or thef-
officers of excise, fur tlie sale of the goods, commodities, or
(a) Sec forms of warrants in the instructions for summary proceedings.
e
50
General Begttlation Act,
[f 88—90.
EXECUTION, chattels which they respectively shall have condemned; and
where the judgment to be so enforced and executed shall be
for any penalty or penalties, or for any sum or sums of money
to which such penalty or penalties shall have been mitigated, it
shall be lawful for such Commissioners of Appeal, or Justices
of the Peace at the general quarter sessions respectively, and
they are hereby respectively authorized and required to apply
the money which shall have been so deposited as aforesaid in
satisfaction of such judgment ; and if the same shall not be
sufficient to satisfy such judgment, to award and grant a
warrant or warrants under their hands, or under the hands of
any two of such Commissioners or Justices respectively, to aify
officer or officers of excise, authorizing such officer or officers
to levy the penalty or penalties, or sum or sums of money, so
adjudged, or so much thereof as shall not have been so satisfied
as aforesaid, upon the goods and chattels of such person or
persons so convicted, and either to detain and keep such goods
and chattels in the house or place where the same shall have
been found, or to remove the same to the next office of excise. <
Time of sate LXXXVÍII, And be it further enacted, Thatitsh.ill be law.,
in levy war- ful ¡n any such levy warrant to order and direct therein that the
goods and chattels upon which such levy shall be made shall be
sold and disposed of so soon as conveniently may be after a cer-
tain time to be limited in such warrant for the sale thereof (so as
such time be not less than four days nor more than eight days)
unless the penalty and penalties, or sum and sums of money
for which such levy shall be made, shall, within the time
limited for payment thereof as aforesaid, be paid and satisfied.
Penalty and LXXXIX. And be it further enacted. That it shall be law-
be d^'uctrf officer of exdse making such levy, and he is hereby
from the sale, empowered and required to deduct the penalty and penalties, or
and the over, sum and sums of money for which such levy shall be made,
plus returned, ^j| j^asonable charges and expenses attending such levy,
out of the money arising by such sale as aforesaid, and to retm n
the overplus (if any) to the proprietor or proprietors' of the
goods and chattels upon which such levy shall have been made,
A copy of the or to the person or persons legally entitled thereto ; and such
be taîîcn'"^^ officer shall, if required, show such warrant to the person or
persons upon whose goods and chattels such levy shall be
made, and shall suffer such person or persons to take a copy
Force of the thereof ; and every such warrant shall be of the same force and
warrant. effect in all respects as a writ of,fieri facias issued out of his
Majesty's Court of Exchequer in England for the recovery of
any debt due to bis Majesty.
Where suffi- XC. And be it further enacted, that for want of sufficient
cient distress goods and chattels whereon such penalty and penalties, or sum
found'a war- ^nd sums of money; with the charges and expenses aforesaid,
rant may may be levied, and on a return in writing made upon any levy
issue for the
arrest of the (a) See Rex v. Rogers, 1D. & R. 156. And see form of warrant in the
person, (a) instructions for summary proceedings.
§91.]
7 & 8 Geo. 4. Cap. 55,
51
warrant by any officer to whom such warrant may have been execdtiom.
directed, to the persons by whom such warrant shall have been
granted, or to the Commissioners of Kxcise, or any one or
more of the justices of the peace within w hose jurisdiction re¬
spectively any such warrant shall have been issued, that such
officer cannot find, within the jurisdiction in which such warrant
shall have been issued, auy 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
fur 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 arc
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 per¬
sons 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 Commis¬
sioners of Excise, or the Commissioner or Commissioners and
Assistant 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.
XCI. Provided always, and be it enacted. That where any A fresh levy
goods or chattels of and belonging to any person or persons be
against whom any such warrant for arrest shall have been when goods
granted, shall be found at any time or times after the granting ®¡^J°beUs e
or execution of such warrant, it shall be lawful for the person q, execution"
or persons by whom such warrant shall have been granted, of arrest
or for any two or more of the Commissioners of Excise, or warrant,
for any one or more of the Justices of the Peace in whose
jurisdiction respectively any such goods or chattels shall be
found, and he and they is and are hereby respectively autho¬
rized and required, nutwitlistanding the granting of such war¬
rant of arrest, to award and grant a fresh warrant or warrants
under his or their hand or hands, to any officer or officers of
excise, to levy upon the goods and chattels so found any
E 2
52
General Regulation Act,
[§ 9Í, 9S.
F.XECITION. penalty or penalties, or any sum or sums of money, charges,'
and expenses, for which the former levy warrant may have
been granted, or to levy so much thereof as may not have been
before paid ; and upon payment and satisfaction thereof, the
warrant for arrest shall be discharged, and the person or per¬
sons arrested shall be forthwith liberated out of custody.
Warrants to XCII. And be it further enacted. That where any such war-
be executed rant as aforesaid shall be granted, and cannot be executed by
of the £tiUedsufficient distress, or that the person or persons
Kingdom, against whom the same shall have been granted, cannot be
îlient'bjf j"s^' within the limits of the jurisdiction of the Commissioners
lice of the ot Justices in which such warrant shall havebeen issued, it shall
Peace for the be lawful for any one or more of the Justices of the Peace for
which'the ''"y county, sliire, division, city, town, or place, within
same sliall be the United Kingdom, and such Justice or Justices is and are
hereby respectively authorized and required to indorse his or
their name or names respectively upon such warrant ; and such
warrant and indorsement thereon shall be a sufficient autliority
to the officer or officers of excise to whom such warrant
shall be directed, or having the execution thereof, to execute
the same in such other county, shire, division, city, town, or
place, and to levy as aforesaid the penalty and penalties, or
sum and sums of money, for which such warrant shall have
been granted, or so much thereof as may not have been before
paid upon the goods and chattels of and belonging to the
person or persons against whom such warrant shall have been
granted, which shall he found within the jurisdiction of the
Justice or Justices indorsing such warrant, or to arrest and
convey such person or persons to the common gaol or house of
correction of the county, shire, division, city, town, or place
wjiere such warrant shall have been executed, there to remain
until delivered, as by this act is before directed : Provided
always, that no action of trespass or false imprisonment, nor
any information or indictment, or other prosecution, shall be
brought, commenced, or prosecuted against any justice or
justices of the peace respectively for or by reason of his or their
having granted subsidiary warrants, or indorsed any warrant
in pursuance and under the directions of this act in execution
of any judgment, but it shall be lawful fur any person or per¬
sons to bring or prosecute his, her, or their action or suit
against'the Commissioners or Justices respectively by whom
the original warrant in execution of such judgment shall have
been granted, in the same manner as such person or persons
might have done if this act had not been made.
raocF.EDiNGs Fua the condkmnation of seizures.
Proceedings XCIII. And be it further enacted. That in all cases where
necessary for any seizure shall be made of any goods, commodities, or chat-
demna'tion of ""der or by virtue of this act, or any othey act or acts of
seizures, parliament relating to the revenue of excise, and no person
No action
shall be
brought
against any
Justice for
granting or
indorsing
warrant.
§ 94.] 7 & 8 Geo. 4. Cap. 53. 5.>
shall appear to claim the goods, commodities, or chattels so acizuacs.
seized, then and in every such case, if such seizure shall have
been made within the limits of the chief office of excise, it owners of
shall be lawful for any officer of excise who shall have made the goods do
such seizure, after the expiration of fourteen days next after
the day on which such seizure shall have been made, to cause
notice in writing, signed by the Solicitor of Excise for the
summary jurisdiction, to be affixed on some conspicuous part
of the^ outside of the chief office of excise, signifying the day
when the Commissioners of Excise, or any three or more of
them, will proceed to hear and adjudge the matter of such
seizure ; and if any such seizure shall have been made as afore¬
said in any part of the United Kingdom out of the limits of
the chief office of excise, it shall be lawful for any officer of
excise who shall have made such seizure to cause a notice,
issued by any Justice or Justices of the peace within whose
jurisdiction any such seizure shall have been made, and before
whom any information shall have been exhibited for the con¬
demnation thereof, to be affixed on some conspicuous part of
the outside of the office of excise next to the place where such
seizure shall have been made, during the market day next
after tlie expiration of six days from the day on which such
seizure was made, or during any other subsequent market day,
in which notice there shall be specified the day (the same being
any day after the termination of eight days from the date of
such notice) and the place when and where the Justices of the
peace will proceed to the hearing and adjudging of the matter
of any such seizure ; and it shall be lawful for the said Com¬
missioners of Excise and Justices of the Peace respectively;
within their respective jurisdictions, and they are hereby re¬
spectively authorized and required to proceed, on the day and
at the place mentioned in such notice, to examine into the
cause of any such seizure, and to give judgment accordingly ;
and such judgment shall be as good, valid, and effectual in law
as if the respective proprietor or proprietors of the goods, com-
modities, or chattels seized respectively, had been respectively
summonei in manner herein-before in this act directed.
XCIV. Provided always, and be it enacted, that where any Proceeding»
horses or other cattle, or any goods of a perishable nature, upon the
shall be seized by any officer or officers of excise as for-
feited under or by virtue of this act, or any other act or acts of cattle, or
parliament relating to the revenue of excise or customs, it shall
be lawful for the Commissioners of Excise, or the Commis- Sature ^
sioner or Commissioners and Assistant Commissioners of
Excise in Scotland and Ireland respectively, and they are
hereby respectively authorized to order any such seizure as
aforesaid to be liberated and delivered up to the claimant or
claimants thereof, lipon such claimant or claimants entering
into a bond to his Majesty, in the penalty of double the value
of the horses or other cattle or goods respectively so liberated
E 3
54
General Regulation Act,
SEIZUI1E9. and delirercd up as aforesaid, with a condition thereunder
written, that such bond shall be void upon payment of the
appraised value of such horses or other cattle, or of such goods
respectively, as aforesaid, on the condemnation thereof as for¬
feited ; and if no claimant of any such horses or other cattle, or
of such goods respectively, shall appear, or, if appearing, such
claimant shall refuse or neglect to enter into such bond as afore¬
said, it shall be lawful for the Commissioners of Excise, and
Commissioner or Commissioners and Assistant Commissioners
of Excise ir Scotland and Ireland respectively, and tfiey are
hereby respectively authorized, at any time after the expiration of
fourteen days from the making of any such seizure, to order and
direct that all such horses or other cattle, or all such goods
respectively, as aforesaid, sltall be sold at public auction, not¬
withstanding the condemnation thereof shall not at that time
hare taken place ; Provided always, that if any such horses or
other cattle, or if any such goods as aforesaid, shall be after¬
wards ordered to be restored without any proceeding being
instituted for the condemnation thereof, or if instituted before
the same shall have been condemned, or if upon the hearing
or trial for the condemnation of such horses or other cattle, or
of such goods as aforesaid, the decision or verdict thereupon
shall be in favour of the claimant or claimants thereof, the
appraised value of such horses or other cattle, or of such goods
as aforesaid, or the proceeds of the sale thereof respectively, at
the election of such claimant or claimants, shall on demand
thereof be paid to such claimant or claimants, by the Com¬
missioners of Excise, or the Commissioner or Commissioners
and Assistant Commissioners of Excise in Scotland and Ire¬
land respectively, together with such further reasonable sum,
by way of compensation for the loss sustained by reason of the
seizure, detention, and sale of such horses or other cattle, or of
such goods as aforesaid, as the Commissioners of Excise, or
Commissioner or Commissioners and Assistant Commissioners
of Excise in Scotland and Ireland respectively, shall in their
discretion think fit; and if the proprietor or proprietors, or
claimant or claimants, of any such horses or other cattle, or
of any such goods as aforesaid, shall accept such appraised
value, or proceeds of sale, together with such further sum as
aforesaid, no such proprietor or claimant shall have or be
entitled to maintain any action or,suit for any recompense or
damage on account of the seizure, detention, or sale of any
such horses or other cattle, or of any such goods as aforesaid ;
any law, custom, or usage to the contrary thereof in anywise
notwithstanding.
EXECimOX. EXECUTIONS FROM THE COURT OF EXCHEQUER.
stieriffto XCV. And be it further enacted. That where any writ of ca-
grant war." p¡as, or other writ or process authorizing or directing the arrest
§96.]
7 & 8 Geo. 4. Cap. S3.
of any person or persons for or on acount of any penally or executiox.
penalties by such person or persons incurred under or by ^
virtue of this act, or any other act or acts of parliament relating „rn capias
to the revenue of excise or customs, or for or on account of
any duty of excise, or any other matter or thing relating to the ^f.^^tors of
revenue of excise, shall issue out of the Court of Exchequer in Excise, (a)
England, Scotland, or Ireland, directed to any Sheriff, Sheriff
Depute, Mayor, Bailiff, or other person having the execution of
any such writ of capias, or other writ or process as aforesaid, in
any county, shire, division, city, town, or place in any part of
the UnitedKingdom,every such Sheriff, Sheriff Depute, Mayor,
Bailiff, and other person, and their and every of their Under
Sheriffs, deputies, and other persons acting for them in ány of
the said offices respectively, shall and they are hereby respect¬
ively enjoined and required, upon the request or application
of any of the Solicitors of Excise in England, Scotland, or
Ireland (such request to be in writing, and indorsed upon the
back of such writ of capias or other writ or process as- afore¬
said, and signed by such Solicitor with his name and addition
of Solicitor of Excise), to grant a special warrant or warrants
to such person or persons as shall be specified in such indorse¬
ment by such Solicitor, for the apprehension of the person
or persons named in such writ of capias, or other writ or pro¬
cess as aforesaid ; and in default thereof every such Sheriff,
Sheriff Depute, Mayor, Bailiff, or other person, having execu¬
tion in any such writ of capias, or other writ or process as
aforesaid, and every Under Sheriff, Deputy, or other person
acting for them in the said offices respectively, by or through
whom the said default shall have been made, shall be subject
and liable to such process of contempt, fine, amerciament,
penalty and forfeiture, as they or any of them are now by any
law, custom, or usage liable to in case of refusing or neglect¬
ing to execute the like writ of capias, or other writ or process,
in the common and usual method of proceeding tliereon.
XCVI. And be it further enacted. That all and every such Sherifls in.
Sheriff, Sheriff Depute, Mayor, Bailiff, Under Sheriff, De-
puty, and other person so granüng such special warrant as ¡n'rases^'^
aforesaid, shall be and they are hereby respectively saved harm- where the
less and indemnified against his Majesty, his heirs and succès- "
sors, and against all and every other person or persons whomso- request of
ever, for or on account of any escape of any person or persons Etóse'"'
who shall or may be taken by virtue of any such warrant as
aforesaid, which shall happen between the time of taking such
person or persons, and the time of such person or-persons being
committed to proper gaol or prison, or offered and tendered to
the Gaol Keeper or other person having charge of such gaol or
prison (who is hereby enjoined and required to receive every
(a) An action against an officer for acting under such a warrant may be
removed from the Court of Ck>mmon Pleas into the Exchequer. Siddon
v. Etat, 1 Cromp. & J. 12.
E 4
General Regulation Act,
[§ 97, 93.
i-xEciTiov, such person or persons so apprehended as aforesaid, and to give
' a receipt for the body or bodies of such person or persons), and
of and from all actions, prosecutions, processes of contempt,
and other proceedings for or on account of any such escape ;
any law, custom, or usage to the contrary thereof in anywise
notwithstanding.
STAY op PKO-
( ECUINCS,
ThcAttomey.
General may
enter a noli
prosequi in
any prosecu.
tton under
the excise
aws.
Commission,
ers may
forbear to
prosecute
for penalties,
or order
seizures to
be restored,
or compound
prosecutions,
•at any time
before judg,
ment.
STAT OF PROCEEDINGS.
XCVII. And be it further enacted. That whenever any pro¬
secution shall be commenced or depending for the recovery of
any penalty incurred, or for the condemnation of any seizure
made under or by virtue of this act, or any other act or acts of
parliament relating to the revenue of excise, it shall be lawful
for his ¡Majesty's Attorney-General, or if there be no Attorney-
General, for his Majesty's Solicitor-General in England and
Ireland respectively, or for the Lord Advocate, or if no Lord
Advocate, for the Solicitor-General in Scotland, if it shall
appear to bis satisfaction that such penalty or forfeiture was in¬
curred without any intention of fraud, or of offending against
any law of excise, to stop all further proceedings by entering a
noli prosequi, or otherw ise, to or on such prosecution, as well
with respect to the share of such penalty or forfeiture to which
any officer or other person shall or may claim to be entitled,
as to the share thereof belonging to his Majesty ; any act or
acts of parliament to the contrary thereof in anywise notwith¬
standing. (a)
XCVIII. And be it further enacted. That in all cases where
any penalty or forfeiture shall be incurred under or by virtue of
this act, or any other act or acts of parliament relating to the
revenue of excise, and it shall appear to the satisfaction of the
Commissioners of Excise, or the Commissioner or Commis¬
sioners and Assistant Commissioners of Excise in Scotland and
Ireland respectively, that the same was incurred without any
intention of fraud, or of offending against this act, or any other
act or acts of parliament relating to the revenue of excise, it
shall be lawful for such Commissioners of Excise, or Commis¬
sioner or Commissioners and Assistant Commissioners of Ex¬
cise in Scotland aad Ireland respectively, to forbear to order
any prosecution for the recovery of such penalty, or, upon such
terms and conditions as they respectively shall order in that
behalf, to forbear to order any prosecution for the condemn¬
ation of such seizure, and to restore such seizure to the pro¬
prietor or proprietors or claimant or claimants thereof ; and that
in all cases where any prosecution shall have been commenced,
or shall be depending, for the recovery of any duty or any
penalty incurred, or for the condemnation of any seizure made
under or by virtue of this act, or any other act or acts of par¬
liament relating to the revenue of excise, it shall be lawful for
the Commissioners of Excise, or the Commissioner or Com¬
ía) A similar provision is conta'med in the Customs Act, 3& 4 W. 4,
C.S3. S113. and see 12 Mod. 40.
§ 99, 100.] 7 & 8 Geo. 4. Cap. 53.
57
missioners and Assistant Commissioners of Excise in Scotland ;stay op pro.
and Ireland respectively, at any time before judgment shall be CRRO'wos.
thereupon respectively entered up or given, to compound any
sucb prosecution respectively, by the acceptance of such sum of
money as they respectively shall deem fit and reasonable in that
behalf, for any such duty, or in mitigation of any such penalty,
or for and in lieu of the value of any such seizure, in or hy
way of compromise of such prosecution ; and upon payment
and satisfaction thereof to stay all further proceedings, and to
restore the seizure to the proprietor or proprietors, or claimant
or claimants thereof, making or entering into such compro¬
mise ; Provided always, that if any such proprietor or claimant If terms ac-
of any such seizure as aforesaid shall accept such terms and "
1« • n «1 v>i «Il 1« ociíures ÍC-
conditions as aforesaid, or shall receive back any such seizure ceived, no
upon such terms and conditions, no such proprietor or claimant
shall have or he entitled to maintain any action or suit for any detention.
recompence or damages on account of the seizure or detention
thereof; any law, custom, or usage to the contrary thereof in
anywise notwithstanding,
XCIX. And be it further enacted. That in all cases where Treasury
any penalty or forfeiture shall be incurred under or by virtue of "f/ures tó
this act, or any other act or acts of parliament relating to the be restored,
revenue of excise, it shall be lawful for the Lord High Trea-
surer, or any three or more of the Commissioners of the Trea- remitted,;
sury, if he or they shall see cause, by any order for that purpose before or
to be made under his or their hand or hands, to direct the
seizure, or any part thereof, to be restored to the proprietor or such tenus
proprietors or claimant or claimants thereof, whether such
seizure shall or shall not be condemned at the time of such '
order, and to mitigate or remit any penalty, or any part thereof,
either before or after judgment for any such penalty, in such
manner and upon such terms and conditions as under the
circumstances of the case shall appear to the Lord High Trea¬
surer, or any three or more of the Commissioners of the Trea¬
sury, to be reasonable, and as he or they shall think fit to
direct by such.order as aforesaid ; and no person shall be en¬
titled to the benefit of any such order, unless the terms and
conditions therein contained shall be complied with ; nor shall
any person accepting such terms and conditions be entitled to
maintain any action or suit for any recompence or damages on
account of any such seizure, or the detention thereof.
sale of condemned seizures. sale of con.
DEMNBD
C. And be it farther enacted. That all goods, commo- seizures.
dities, and chattels whatsoever, seized as forfeiteii under or by
virtue of this act, or any other act or acts of parliament re- after con.' *
lating to the revenue of excise, shall after the same shall have demnation,
been condemned (such cases only excepted for which other
directions shall in any act or acts of parliament relating to the the best bid-
revenue of excise be specially given) be publicly sold to the
best bidder, at such time and place, and in such manner, as the
58
General Regtäation Act, [J 101—103.
"demned*"' Excise, or the Commissioner or Commis-
sBizuBBs. sioners and Assistant Commissioners of Excise in Scotland
——— and Ireland respectively, shall order and direct, under and sub¬
ject to all such rules, regulations, and provisions as by this
act, or any other act or acts of parliament, are in that behalf
made and directed.
CI. And be it further enacted. That no goods or commodi¬
ties, of a sort or kind subject to any duty of excise or customs,
and for or in respect of which every such duty shall not have
been paid, which shall be ordered or directed to be sold by the
Commissioners of Excise, or by the Commissioner or Commis¬
sioners and Assistant Commissioners of Excise in Scotland
and Ireland respectively, under this act, or any other act or
acts of parliament relating to the revenue of excise, or the
sale of which shall be directed under any other act or acts of
parliament, shall be sold for home consumption at a less price
than shall be equal to the amount of the duty and duties afore-
If such price said which shall not have been paid; and that all such goods
"oods^te' commodities for which, on any sale so ordered or di-
destro7^ ^or fscted, a price shall not be offered equal at the least to the
sold for ex- amount of such duty and duties, and all condemned goods and
othCTwisedfs- importation whereof is or shall be wholly
posed of. prohibited, shall be forthwith destroyed, or shall be sold for
exportation or applied and disposed of to such public use as
shall be ordered by the Lord High Treasurer, or any three or
more of the Commissioners of the Treasury, (a)
Expei^ CIL And be it further enacted. That all costs and expenses
foirféluîrâta 'h® seizure, detention, custody, removal, prosecution,
be paid out of condemnation, and sale of any goods, commodities, or chattels
•he^roM^gro- whatsoever, forfeited under or by virtue of this act, or any
•ale thereof- Oct Of acts of parliament relating to the revenue of excise,
or, if not solj, shall (such cases only excepted for which otlier directions shall
revOTu!''^ in any act or acts of parliament relating to the revenue of
excise be specially given) be paid out of the gross proceeds
arising from the sale thereof respectively, whenever the same
shall be sold ; and in case the same shall not be sold, but shall
be destroyed or otherwise disposed of, all such costs and
expenses shall he paid out of the revenue of excise.
DISTEIBUTION DISTRIBUTION OP PENALTIES AND FORFEITURES.
PENA-TLiEs. CHI. And be it further enacted. That all penalties and for-
; feitures incurred and recovered under or by virtue of this act,
forfeltilresTo' "f ®"y d'c ®ct or acts of parliament relating to the revenue of
be distributed excise (such cases only excepted for which other directions
twMnliis^ shall in any act or acts of parliament relating to the revenue of
Majesty and excise be specially given), shall, after deduction therefrom of
the informer, all costs and expenses relating thereto incurred, be distributed,
one moiety thereof to the use of his Majesty, his heirs and
(a) See 4 & 5 W. k c. 51. ( 13. as to the disposal of adulterated articles
condemned.
No goods to
be sold for
home con¬
sumption at
less price
than the
amount of
the duties.
§ 104, 105.] 7 & 8 Geo. 4. Cap. 53.
59
successors, and the other moiety to the officer or officers of oisTRiBtmoN
excise, or the berson or persons who shall discover, inform, or
- , - . PENALTiba.
sue for the same. («)
CIV. Provided always, and be it enacted. That upon proof On proof
being made to the satisfaction of the Commissioners of Excise, "ffidr
or of the Commissioner or Commissioners and Assistant Com- acting col-
missioners of Excise in Scotland and Iieland respectively, that l"»jvelyin
any officer or other person to whom any part or share of any seizures, the
penalty or forfeiture, or any reward, shall be given or payable Commission-
by any act or acts of parliament relating to the revenue of
excise or customs, has acted collusively or negligently, either his share to
in making any seizure, or in the wilful omission or failure to be forfeited,
make any seizure, or to discover any fraud, or to arrest or
make known any offender against any act or acts of parliament
relating to the revenue of excise or customs, in the particular
case in or for which such part or share of any penalty or for¬
feiture, or such reward, is given or payable ; it shall be lawful
for the said Commissioners of Excise, or Commissioner or
Commissioners and Assistant Coihmissioners of Excise in
Scotland and Ireland respectively, in such case to direct that
the whole or any part of such part or share of any penalty or
forfeiture, or of such reward, which might and otherwise would
have been given or payable to such officer or other person,
shall be forfeited, and shall go and be appUed in such manner
as his Majesty's share of such penalty or foWeiture is by law at
such time directed to be applied.
CV. And be it further enacted. That in any prosecution In"exchequer
for any penalty incurred under or by virtue of this act, or any
other act or acts of parliament relating to the revenue of excise, be paid^^
and carried on in his Majesty's Cqurt of Exchequer in Eng-
land, Scotland, or Ireland, it shall be lawful for the Commis- outof th™'^'
sioners of Excise, or the Commissioner or Commissioners and revenue of
Assistant Commissioners of Excise in Scotland and Ireland
respectively, under the direction of the Lord High Treasurer, lowed their
or any three or more of the Commissioners of the Treasury, nioiety.
to order the whole or any part of the costs and expenses of
such prosecution, whether the money which shall be recovered
or received from the defendant or defendants, either by way of
penalty or compromise, shall be sufficient to satisfy and dis¬
charge such costs and expenses or not, to be paid out of the
revenue of excise, and to allow out of such revenue to the
officer or officers concerned in such prosecution, or person or
persons through whose information or by whose means or
assistance the offence or offences shall have been detected, any
sum or sums of money, not exceeding a moiety of the sum or
snms of money which shall be so recovered or received as
aforesaid ¡ any law, custom, or usage to the contrary thereof
in anywise notwithstanding. (6)
(a) See Jlex v. Banks, 1 Etp. 144. .S & 4 W. 4. c. S3. ^ 94.
W See 4 & 5 W. 4. c. 51. ( IS, 14. 21., authorizing rewards for seizing
60
General Regulation Act, [J 106, 107.
distribution CVI. And be it further enacted, That in any prosecution
PENALTIES 'tis Mojc'sty's Court of Exchequer in England,
Scotland, or Ireland, for the condemnation of any goods,
tioiis'far"'" '^""""lodities, or chattels seized as forfeited under or by virtue
seizures the ^"7 other act or acts of parliament relating to
rá|>cnses may the revenue of excise, it shall be lawful for the Commissioners
of tSie*reve- Excise, or the Commissioner or Commissioners and Assistant
nue of excise. Commissioners of Excise in Scotland and Ireland respectively,
under the direction of the Commissioners of the Treasury, or
any three of them, to order the whole or any part of the costs
and expenses attending the seizure, detention, custody, removal,
or prosecution of any such goods, commodities, or chattels,
whether the same be condemned or not, and also of the costs
and expenses attending the condemnation thereof, if the same
be condemned, and of the sale thereof if sold, whether the
produce arising from the sale thereof shall be sufficient to
answer the said costs and expenses or not, to be paid out of the
Officer's or revenue of excise; and to distribute to and amongst the
8har™fpro- persons who Shall bave made any such seizure, or
ceeds ofssle, by whose information or through whose means or assistance
^d'°wuhout seizure shall have been made, a sum or sums of money not
deducting exceeding the part, share, or proportion of such seizure, or the
penses. value thereof, in case the same shall have been sold, or if not
sold, but destroye^r otherwise applied or disposed of as afore¬
said, such sum of money or reward for making such seizure as
shall be by law directed to be paid in such behalf respectively as
aforesaid, in full without deducting therefrom the said costs and
expenses, or any part thereof.
SEIZCRESBY SEIZURES BT CUSTOMS OR PEACE OFFICERS.
CUSTOMS
OFFICERS. CVII. And be it further enacted. That all officers of the
Officers of customs who shall make any seizure under or by virtue of this
customs to uct, or any other act or acts of parliament relating to the
give notice of revenue of excise, of any exciseable goods or commodities, shall
exciscRbie' forthwith give notice of such seizure at the next office of excise,
goods. or to the Supervisor or other officer of excise of the district
where such seizure shall have been made; and such Supervisor
or other officer of excise shall, on such notice, take a particular
account of the species and quantities of all such goods and
commodities so seized respectively ; and the same or any part
tliereof shall not .afterwards be removed without a permit
(where a permit is, for the removal of goods or comodities of a
similar quantity, sort, or kind required under any act or acts
of parliament relating to the revenue of excise), signed by the
proper officer of excise of the place or district from whence the
*
adulterated aiticles, detecting private manufactories, and where'the parties
are prosecuted before the magistrates. See, ; and seed 6. 4. c. 81. ^ 99., as
to rewards for convictions under the Licence Act; and 6 G. 4. c. 80. \142.,
as to rewards for convictions under the Distillery Acta; and S 4.
c. 53. ^ 65.-73., as to rewards for seizures and convictions under the
Customs Laws.
§ 108—110.] 7 & 8 Geo. 4. Cap. S3.
€l
same shall be intended to be removed, on pain* of forfeiture seizures by
thereof for such removal. police
CVIIL And be it further enacted, Tliat all goods or com-
modities whatsoever which are or shall be prohibited, or which Seizures of
are or shall be subject to any duty or duties of ^cise, and which
shall be stopped, detained, or taken by any police officer or peace t,y police or
officer, or any other person, under or by virtue of any act or peace officers
acts of parliament, or under or by virtue of any other authority j" [hi chief
whatsoever, shall be conveyed, and the same is and are hereby or other
directed and required to be forthwith conveyed to and deposited "f
« excise
and lodged in the chief office of excise, if the same shall have
been stopped, detained, or taken within the limits of the chief
office, or in the nearest office of excise if in any other part of
the United Kingdom, in order that all such goods or commodities
as aforesaid, and the person or persoqs in whose custody or
possession the same were found, may be prosecuted or pro¬
ceeded against as the nature of the case shall or may require ;
any thing in any act or acts of parliament to the contrary
thereof notwitstanding.
CIX. Provided always. That in case any such goods or com- if stopped on
modities as aforesaid shall be stopped, detained, or taken by any
police officer or peace officer, or any other person,.on suspicion lodg^'in th^e
of the same having been feloniously stolen or taken or received, police office,
it shall be lawful to and for such police officer, or peace officer thmof'riven
or other person so stopping, detaining, or taking the same, to to the proper
convey to, deposit, and lodge forthwith all such goods and offirer
commodities as aforesaid in the office of the police office shSf be^ier-
nearest to the place where the same shall have been so stopped, mitted to ex-
detained, or taken as aforesaid, or any other convenient place them,
directed by the Justice or Justices of the Peace before whom the
same shall be carried, there to remain in order to be produced
at the trial of any person or persons who shall be charged with
feloniously stealing, taking, or receiving the same; and every
such police officer or peace officer, or other person who shall so
stop, detain, or take any such goods or commodities as afore¬
said, after he shall have stopped, detained, or taken the same as
aforesaid, shall forthwith give notice thereof in writing at the
chief office of excise, if the same shall have been stopped,
detained, or taken within the limits thereof ; and if the same
shall have been stopped, detained, or taken in any other part of
the United Kingdom, then at the office of excise nearest to the
place where the same shall have been so stopped, detained, or
taken ; and any officer of excise shall thereupon be permitted
to examine and take account of the same.
ex. And be it further enacted. That when and so soon as After trial,
any person or persons charged with feloniously stealing, taking,
or receiving any such goods or commodities as aforesaid siiall diately depo.
have been tried for such offence, all such goods apd commo- 'fed in the
ditics respectively as aforesaid shall immediately be conveyed office,
to and deposited in the chief office of excise, or other office of
63
Genend ^Regulation Act,
t§ 111—IIS.
rOLICE
OFFICERS.
SEIZURES BT excise as aforesaid, in order that prosecution or proceedings
may be had for the condemnation of such goods or commodities
for such cause or causes of forfeiture as the same shall be liable
to, or that the same may be restored upon payment of such
duty or duties a^may be due in respect thereof, or upon such
conditions as the Commissioners of Excise, or the Commis¬
sioner or Commissioners and Assistant Commissioners of
Excise in Scotland and Ireland respectively, shall think fit, to
such person or persons as shall be proved to be the legal
proprietor or proprietors thereof respectively, or for the purpose
of being otherwise dealt with according to law,
CXI. And be it further enacted. That in case any such
goods or commodities which shall be so stopped, detained, or
taken, shall not be conveyed to and deposited in the chief
oflicc of excise, or other office of excise, in the manner by this
act directed, all such goods or commodities which shall not be
so conveyed to and actually deposited in the chief office of
excise, or other office of excise as aforesaid, shall be forfeited ;
and the person or persons in whose care, custody, or possession
the same shall be, and who shall neglect or refuse so to convey
to and deposit the same as aforesaid, shall forfeit and lose the
sum of twenty pounds.
Goods not so
deposited
sh.sU be for¬
feited.
kino's share.
His Majesty's
share of pe¬
nalties to be
accounted for
as directed
by the Trea¬
sury.
Nothing
herein to
affect the
hereditary
revenue in
Scotland.
PRISONERS'
AcioWANCE.
AHowance
to excise
prisoners.
Kincf» SHARE OF PENALTIES, ETC.
CXII. And be it further enacted. That the Commissioners
of Excise, and the Commissioner or Commissioners and Assist¬
ant Commissioners of Excise in Scotland and Ireland respect¬
ively, shall, and they are hereby respectively authorized and
required to keep a separate and distinct account of the surplus
(after deduction of all costs and expenses) of the money re¬
ceived on behalf of his Majesty from any penalties and for¬
feitures incurred under or by virtue of this act, or any other
act or acts of parliament relating to the revenue of excise, and
to account for the same in such manner as the Lord High
Treasurer, or any three or more of the Commissioners of the
Treasury, shall direct ; Provided always, that nothing in this
act contained shall be deemed or construed to extend to afi'ect
or alter the hereditary revenue of his Majesty, his heirs and
successors, in Scotland, or other revenues there granted to his
late Majesty King George the Second during his life, and re¬
served to his present Majesty during his life by an act made in
the first year of his present Majesty's reign, but the same shall
continue to be paid over in like manner as heretofore ; any
thing in this act contained to the contrary notwithstanding.
, ALLOWANCE TO POOR PRISONERS.
CXIII. And be it further enacted, That for the necessary
subsistence of any poor person who shall be confined under or
by virtue of any exchequer procesR^'or the recovery of any duties
or penalties under or by virtue of this act, or any other act or
14t
í 114.]
7 & 8 Geo. 4. Cap. 53.
63
acts of parliament relating to the revenue of excise, or who shall prisonbrs'
be confined under or by virtue of any warrant granted by the silowance.
Commissioners of Excise, or any Justices of the Peace within
the United Kingdom under or by virtue of this act, or the said
other acts, or any of them, or who shall be confined under or
by virtue of any writ of extent for the recovery of any debt due
to his Majesty, prosecuted under or by virtue of any order of
the Commissioners of Excise, or the Commissioner or Com¬
missioners and Assistant Commissioners of Excise in Scotland
and Ireland respectively, it shall be lawful for the Commis¬
sioners of Excise, or the Commissioner or Commissioners and
Assistant Commissioners of Excise in Scotland and Ireland
respectively, to cause, at their discretion, an allowance not ex¬
ceeding the sum of eight-pence per day (u) to be made to such
poor person out of any money in their hands respectively arising
from the revenue of excise.
CXIV. And be it further enacted, That no writ, summons, cers.
or process shall be sued out against or served upon, nor shall any No action
action be brought, raised, or prosecuted against any oflScer of against any
excise, or any person employed in the revenue of excise, or
any person acting in the aid and assistance of any such officer out a month's
or person so employed as aforesaid, for any thing done in pur- notice, ex-
suance of this act, or any other act or acts of parliament re- Sám^and^
lating to the revenue of excise, until after the expiration of one places of
calendar month next after notice (i) in writing shall have been ánd
delivered to such officer or person as aforesaid, or left at the Ris'attorn^.
usual place of his abode, by the attorney or agent for the per¬
son or persons who shall intend to sue out such writ or pro¬
cess, or to bring, raise, or prosecute such action as aforesaid ; in
which notice shall be clearly and explicitly contained and set
forth the cause of such action, the time when and the place
where such cause of action arose, the name and place of abode
of the person or persons in whose name or names such action
(fl) By 3 & 4 W. 4. c. 53. % 74. this allowance is not to exceed seven-
pence-halfpeiiny, nor be less than fourpence-halfpenny per day.
(4) To entitle a party to notice of action under a penal statute, there Notice of ac-
must be reasonable grounds for supposing that the act done by him was Uon,
done in execution of or under the authority of the statute : Cook v. Lecmard.
6 B. & C. 351., 9 D. & R. 339. And, therefore, when an officer received
money to release goods which had been seized as forfeited, but were not so
in fact, he was held not entitled to notice of action : Irving v. Wilson.
4 T. R. 485. But where the officer acts bond fide in the suppose execution
of his duty, as receiving duties aRer the act imposing them had been
repealed, such duties having in due course been paid over to his superior,
he is entitled to notice, although it may turn out on investigation that
the act was not strictly authorized by any statute ; Daniel v. Wilson,
5 T. R, 1. Greenway v.Hurd, 4 T. R. 553, &c. And see ^ 118. p. 65., en¬
acting, that on the trial of any action of this nature, no evidence shall
be given of any cause of action not specifíed in the notice ; in accordance
with which it has been decided, that the notice must be proved on the
trial in the fírst instance, before any other evidence is given, and that
such notice must be in strict conformity with the requirements of the
statute : Johnson v. Loi'd, M. & M. 444.
ACTIONS AGAINST OFFICERS OF EXCISE.
ACTIONS
AGAI.VST OFFI-
64
Général Regulation Act, [§ 11 j, 116.
Venue.
General
ACTio!(s or suit is intended to be brought, and the name and place of
attorney or agent ; and that a fee of twenty
L_ shillings, and no more, shall be paid for the preparing and
serving of every such notice.
Limitation of CXV. And be it further enacted, That if any action or sidt
oSlcera®*'"'' brought, raised, or commenced against any officer of
excise, or any person employed in the revenue of excise, or any
person acting In the aid and assistance of such officer or person
so employed as afuitesaid. Tor any thing done in pursuance of
this act, or any other act or acts of parliament relating to the
revenue of excise, such action or suit shall be commenced within
the space of three calendar months next after the cause of ac¬
tion shall have arisen, and shall be laid and prosecuted in the
proper county or place wherein the same arose ; and the de-
issue., fhndant or defendants in any such action or suit may plead the
general issue, and give this act and the special matter in evi¬
dence thereunder at any trial to be had thereupon (a) ; and if
afterwards a verdict shall pass the defendant or defendants, or
the plaintiff or plaintiffs shall be nonsuited, or shall discontinue
such action or suit, or if judgment shall be given against such
plaintiff or plaintiffs upon demurrer or otlierwise, then and in
Treble costs, every such case such defendant or defendants shall have treble
costs awarded to him or them against such plaintiff or plain¬
tiffs.
CXVI. .4nd be it further enacted. That it shall be lawful to
and- for any officer of excise, or any person employed in the
revenue of excise, or any person acting in tlie aid and assist¬
ance of such officer or person so employed as aforesaid, to
whom such notice shall be given as aforesaid, at any time
within one calendar month next after such notice shall hare
been given, to tender amends (i) to the person or persons in
whose name or names such action or suit shall be brought,
raised, or commenced, or to the agent or attorney of such per¬
son or persons ; and in case such amends shall not be accepted,
it shall be lawful for any such officer or person to plead such
tender in bar to such action or suit, together with the plea of not
guilty, and any other plea or pleas, with leave of the court in
which such action or suit shall be brought ; and if upon issue
joined thereon the jury shall 6nd the amends so tendered to
have been sufficient, they shall give a verdict for the defendant
or defendants; and in such case, or in case the plaintiff or
plaintiffs sliall be nonsuited, or shall discontinue such action or
suit, or in case judgment shall be given against such plaintiff
or plaintiffs upon demurrer or otherwise, then and in every
such case the same costs shall be awarded to such defendant or
If verdict for defendants as if the general issue only bad-been pleaded ; and
ifj upon issue so joined, the jury shall find that no amends
mages and . v.- ^
costs may be were tendered, or that the same were not sufficient, and also
ifivcn.
(a) See Wood v. Chessel^ 2 Blac, 12.W.
(A; See Scott v. Shcannan^ 2 Blac. 977.
Tender oS
amends may
be made
within one
month after
notice given,
and pleaded
ill h&r if not
accepted.
In case of
nonsuit, &c.
costs may tie
awarded.
J 117—119.] 7 & 8 Geo. 4. Cap. 53.
65
against the defendant or defendants, on such other plea or pleas actions
as aforesaid, such jury sliall give a verdict for such plaintiff or against offi-
plaintiffs, with such damages as they shall think proper, to-
gether with costs of suit.
CXVII, And be it further enacted, That in case any such Defendant
officer of excise, or any person employed in tlie revenue of excise,
or any person acting in the aid and assistance of such officer or ceurt before
person so employed as aforesaid, shall neglect to tender amends, issue joined,
or shall have tendered insufficient amends before action cr suit
brought, raised, or commenced, it shall be lawful for the defend-
ant or defendants, by leave of the court in which such action or
suit shall be brought, raised, or commenced, at any time before
issue joined, to pay into court such sum of money as such de¬
fendant or defendants shall think fit, whereupon such proceed¬
ings, orders, and judgments shall be had, made, and given in
and by such court, as in other actions where the defendant is
allowed to pay money into court.
CX VIII. Provided always, and be it enacted, That no such No evidence
plaintiff* or plaintiffs shall, on the trial of any such action or suit, a**caufe oT
be permitted to produce any evidence of any cause cf action, ex- action not
cept such as shall be contained and set forth in such notice as jJenotSe*"
aforesaid, nor shall recover any verdict against any such officer
or person as aforesaid, unless it shall be proved on the trial of
such action or suit that such notice was given ; and the de¬
fendant or defendants in such action or suit shall in default of
such proof recover a verdict with such costs as aforesaid, (a)
CXIX. And be it further enacted, That in case any inform- On trial for
ation shall be commenced and brought to trial or hearing for Bcizyes, if
the condemnation of any goods, commodities, or chattels seized ghall certify
as forfeited under or by v'u'tue of this act, or any other act or probable
acts of parliament relating to the revenue of excise, wherein -a
verdict or decision shall be given or made for the claimant or officer shall
claimants thereof, and it shall appear to the Judge or court be- not be liable
fore whom the same shall be tried or beard that there was a (A)
probable cause of seizure, such Judge or court shall certify upon
the record or other written proceedings on such information,
that there was a probable cause for making such seizure, and in
such case the officer of excise, or person who made or assisted
in making such seizure, shall not be liable to any action, in¬
dictment, or other suit or prosecution on account of such seizure,
or of the detention of any such goods, commodities, or chattels ;
and in case any action, indictment, or other suit or prosecution in actions
shall be brought to trial or hearing against any officer of excise ngamst offi.
or person, on account of the seizing of any such goods, com- ju'dge^sîiaU
modities, or chattels, cr of the detention thereof (whether any certify, plain-
information shall have been or shall be brought to trial or hear-
ing for the condemnation of the same or not;, and a verdict or to more than
damages.
(a) See \ 114. p. 63. and note thereon.
(A) See Henshaw v. Vlahnncet S Bl. Rep. 1174., as to how far a con.
demuation of goods is evidence to a jury in an aciion of trespass.
F
Gö General Regulation Act, [J 120, 12 h
ACTIONS sentence shall be given thereupon against the defendant onde*
*^*'cERs therein, if the court or Judge before whom such action,
' indictment, or other suit or prosecution shall be tried or heard,
shall certify in like manner as aforesaid that there was probable
cause for such seizure, then and in such case the plaintiff or
plaintiffs therein, besides the goods, commodities, and chattels
respectively so seized or the value thereof, shall not be entitled
to more than two*pence damages, nor to any costs of suit, and
the defendant or defendants therein shall not be imprisoned, nor
be fined more than one shilling thereon.
CXX. l^Asto complaints for overcharge^ repealed, and other
regulations substituted, bp ^^5 c.51. § 26,27.,/wsi, p. 81.]
SUPERANm;-
ATION.
Salaries and
superannua.
tion allow¬
ances not
liable to any
deductions,
or assignable,
or subject to
be taken in
execution.
Superannu¬
ation allow,
ance to per¬
sons who
entered the
ser?ice berore
'ith August
1829.
Superannu.
ation allow,
ance to per-
sons who
shall have
entered the
service sub¬
sequent to
4th August
182a
SATJ^RIES AND SUPERANNUATION ALLOWANCES.
CXXI. And be it further enacted, That no salary or sum of
money granted or allowed to any Commissioners, Assistant
Commissioners, officer, or other person appointed or to be ap-
pointed to any office, or employed or to be employed in or about
the collection, receipt, or management of the revenue of excise,
or as or by way of compensation for past services, upon the
superannuation (a) or retirement of such Commissioner, As-
(a) 4 & 5 W. 4. c. 24. ^ 9. The superannuation allowances to be granted
to such officers and clerks who shall have entered the public service prior
to the fiilh day of August one thousand eight hundred and twenty-nine
(except only as herein-after is authorized), shall not exceed the following
proportions with reference to the amount of their salaries and the periods
of their services respectively ; {vidcticett)
To an officer, clerk, or person who shall have served ten years and up.
wards, and under fifteen years, any annual allowance not exceeding m
amount four twelfths of the annual salary and emoluments of his office :
For fifteen years and upwards, and under twenty years, not exceeding five
twelfths of such salary and emoluments :
For twenty years and upwards, and under twenty.five years, not exceeding
six twelfths of such salary and emoluments :
For twenty.five years and upwards, and under thirty years, not exceeding
seven twelfths of such salary and emoluments :
For thirty years and upwards, and under thiity.five years, not exceeding
eight twelfths of such salary and emoluments :
For thirty.five years and upwards, and under forty years, not exceeding
nine twelfths of such salary and emoluments :
For forty years and upwards, and under forty-five years, not exceeding ten
twelfths of such salary and emoluments :
For forty-five years and upwards, and under fifty years, not exceeding
eleven twelfths of such salary and emoluments :
And for fifty years or upwards, any annual allowance not exceeding the
net amount of the salaiw and emoluments of his office.
110. It shall not be lawful to grant to any officer or clerk who shall have
entered the public service subsequent to the fourth day of August one
thousand eignt hundred and twenty-nine, except as herein-añer au.
thorizcd, any superannuation or allowance exceeding the following pro-
portions, with reference to the amount of their salaries and the periods o(
their services respectively •, (videticCtt)
To an officer, clerk, or person who shall have served ten years and up¬
wards, and under seventeen years, any annual allowance not exceeding
in amount three twelfths of the salary .and emoluments of his office :
For seventeen years service and upwards, and under twenty-four years,
not exceeding four twelfths of such salary and emoluments :
For twenty-four years service and upwards, and under thirty-one years,
not exceeding five twelfths of such salary and emoluments i
§ 121.] 7 & 8 Geo, 4. Cap, S3.
67
sistant Commissioner, officer, or otiw person, or otherwise, sipeuaxm-.
shall, after the commencement of this act, be wholly or in part
assignable or transferable by any such Commissioner, Assistant
For thirty-one years and upwards, and under thirty.eight years, not exa.
ceeoing six twelfths of such salary and emoluments :
For thirty-eight years and upwards, and under forty-fiTe years, not ex.
ceeding seven twelfths of such salary and emoluments :
And for forty-6ve years and upwards, not exceeding eight twelfths of such
salary and emoluments :
And in no case, except as herein-after is especially provided, shall any
superannuation or allowance exceeding two thirds of the salary and emolu¬
ments of any such officer, clerk, or person, be granted.
J 11. It shall not be lawful to grant any superannuatioif allowance to any Conditions
officer or clerk who shall be under sixty.five years of age, unless upon cer. on which al-
tifieates from the heads of the department to which such officer or clerk lowances are
shall belong, and iVom two medical practitioners, that he is incapable, fVom be granted
infirmity of mind or body, to discharge the duties of his situation, nor un- ^ to age and
less he shall have discharged those duties with diligence and fidelity, to the infirmity
satisfaction of the head officer or officers of his department, which shall be
certified by any two of such head officers if there shall be more than one,
or by such head officer if there shall be but one; and in case the person
claiming such superannuation allowance shall himself be the head officer,
or one of the head officers, then such superannuation allowance shall nob
be granted unless he shall have discharged the duties of his situation with
diligence and fidelity, to the satisfaction of the Commissioners of tho
Treasury ; and the said Commissioners of the Treasury shall express such
satisfaction in their minute recommending or authorizing the grant of any
such superannuation allowance.
^ 12. Provided always, That tho superannuation allowance to be granted^upcrannpa-
to any officer or person after the passing of this act (25th J^y 1834) tions not to
shall not be computed upon the amount of the salary enjoyed%y him he granted on
at the time of his retirement, unless he shall have been in the receipt of advanced
the same, or in the class from which he retires, for a period of at least amount of
three years immediately before the granting of such superannuation al. salary re-
lowance; and in case he shall not have enjoyed his then ex-st'.ng salary, ceived for less
or have been in such class for that period, such superannuation allow, than three
ance shall be calculated upon the average amount of salary received by years,
such person for three years next preceding the commencement of such
allowance
§ 13. All compensations and allowances granted, or hereafter under this To be clear of «
act to be granted, as pensions or superannuations, shall be paid to the deductions,
persons entitled to receive the same without any abatement or deduction
ill respect of any taxes or duties whatever at present existing.
\ 17. In any case in which it shall appear to the Commissioners of his Allowance''
Majesty's Treasury that any special circumstances afTord to any officer or in special
clerk a just claim to an amount of superannuation allowance not authorized case:»,
by this act, or exceeding the amount therein specified with reference to the
length of his service, it shall be lawful for the Commissioners of his
Mvjeaty's Treasury to grant, or give authority for granting, any special su¬
perannuation which such officer or clerk shall appear to them to deserve j
but in every such case the grounds on which such special superannuation
shall be granted or authorized shall be stated in the grant thereof, or in the
authority for granting the same, and also entered in the minutes of the
Treasury, and shall likewise be laid before parliament within one month
after the filth day of January in each year, if parliament be sitting during
that period, or if not, then within one month after the ensuing meeting of
parliament
^ 18. No compensation for any office abolished, nor any special allowance No compon«-
or remuneration for good services to any person holding or having held ation to be '
any civil office m any public department, shall be charged upon the inci- charged with,
dents or any other fund of any such department ; and that no such compons- out concur
ation, nor any allowance or compensation in the nature of superannuation renceof the
or retired allowance or reward to any such person in respect of his havin«* lYeasury.
held any public office or employment, or having been engaged in any
public service, shall be granted, allowed, or paid, other than under the au¬
thority of an order of his Majesty in council, or by the Commissioners of
hia Majesty 's Treasury, or any three or more of them.
F 2
General Begulation Act,
sL'PERANNtr- Commissioner, officer, ^ other person in manner whatsoever,
' or sul)ject or liable to be seized or taken under or by virtue of
any writ of attachment or execution, or any other process what-
All who have
retired on the
abolition of
office, when
called upon
to take office.
Ko supcr-
aonuation or
compensation
to be enjoyed
with salary
for efficient
services.
Abatement to
be made from
the salaries
of those who «
have taken
office since
the 4th Au¬
gust 1829.
Average of
emoluments
to be made
by heads of
departments.
^ 19. Every person to whom any compensation or allowance, in
consequence of the abolition or reduction of office, shall hereafter be
granted, shall at all times, when called upon, be liable to fill, in any part of
his Majesty's dominions in which he shall have already served, any public
office or situation under the Crown for which his previous public services
may render him eligible ; and that if he shall decline, when called upon so
to do, to take upon himself such office or situation, and execute thedmies
thereof satisfactorily, being hi n competent state of health, he shall forfeit
his right to any oampensation or allowance which may have been granted
to him in respect of any former services.
^ 20. In case any person enjoying any superannuation allowance, in
consequence of retiring from office on account of age, infirmity, or any
other cause, or enjoying any compensation for pa^t services upon the
abolition or reduction of office, shall be appointed to fill any office in any
public department, every such allowance or compensation shall cease to be
paid for any period subsequent to sucli apjiointment, if the annual amount
of the profits of the office to which he shall be appointed shall be equal to
those of the office formerly held by him, and in case they shall not be equal
to those of his former office, then no more of such superannuation allow¬
ance or compensation shall be paid to him than what with the salary of his
new appointment shall be equal to that of h is former office.
^ 27. And whereas the Commissioners of the 'I'rcasury did, by a ml-
nute dated the fourth day of August one thousand eight hundred and
twenty-nine, record their intention to adopt certain regulations with a
,view to reduce prospectively the charge incurred in providing for superan,
nuation allowances, of which notice was given in the several public depart¬
ments, %r the information of those who should thereafter enter the public
service : And whereas, in pursuance of the said minute, an annual abate,
ment hath been made from the salaries and emoluments of the several
persons who haveentered the public service subsequent to the date thereof:
And whereas it is expedient to continue such abatement in those cases, and
to extend it to others, as herein-after provided; be it therefore further
enacted. That from and after the passing of this act there shall be an
annual abatement made, in quarterly proportions, by the proper officer in
each respective department, from the salaries and emoluments cf the
several officers and persons employed in the several civil offices and depart¬
ments specified in the schedule to this act, or to be specified in the addition
authorized to be made thereto, and not within the exceptions thereof, who
have since the date of the said minute entered or shall hereafter enter the
public service, in such manner and under such directions as shall from
time to time be given in this respect by the Commissioners of the lYeasury
or of the Admiralty, as the case may be ; the amount of which abatement
shall be according to the respective rates following : (that is to say,)
-From salaries and emoluments not exceeding the annual sum of one hun¬
dred pounds, an abatement after the rate of two pounds ten shillings
ptr centum;
And from sal.iries and emoluments exceeding one hundred pounds, five
^unds ver centum ;
And m tne cases of all persons whomsoever at present holding office and
entitled to superannuation allowance under this act, who shall have heen
appointed to such office subsequently to the issue of the minute of the
Lords Commissioners of his Majesty's Treasury, bearing date the fourth
day of August one thou.cand eight hundred and twcnty-nine, for the future
regulation of the several civil departments of the public service, and who
shall hereafter, upon promotion, obtain any increase of salary or allow-
anees in respect of theircffices, an annual abalemeni, after the like rates
re.«pectivcty, shall be made from the amount of such increase from time to
time, commencing from the period when the same shall take place.
^ 28. It shall be lawful for the person or persons at the bead of any de¬
partment in which any fees or other sources of profit may form part of
the emoluments of any office in such department, to fix, with the appro-
bation of the Commissioners of his Majesty's Treasury, if the office shall
be in that department, an average sum upon which the compensation or
§122,125.]
7 & 8 Geo. 4. Cap. 55.
69
soever, before the same shall have been actually paid by the siperannu-
Commissiotiers of Excise, or the Commissioner or Commis- atios.
sioners and Assistant Commissioners of Excise in Scotland and
Ireland respectively, or by the person or persons employed or
directed by them respectively for that purpose, to or for the use
of such Commissioner, Assistant Commissioner, oflScer, or
other person, to whom tJie same shall have been granted or
allowed ; any thing in this act, or any other act or acts of parlia¬
ment, or any law, custom, or usage to tlte contrary tliercof
nowitlistanding.
PURCHASES FOR THE USE OF THE REVENUE. PUHCIJASES.
CXXIL And be it further enacted, That it shall be lawful Commission-
for the Corbmissioners of Excise, with the consent of the Lord h consent
High Treasurer, or any three or more of the Commissioners of of the Trea-
the Treasury, to contract for or purchase in trust for his Majesty,
his heirs and successors, for the use and service of the revenue
of excise, any messuages, buildings, lands, tenements, or here- for their use,
ditaments, either in fee simple or for any other or lesser estate ve^^tïVheir
or interest therein, which they the said Commissioners of Ex- SecreUry, in
eise may deem desirable to be contracted for or purchased for
the use and service of the revenue of excise ; and that it shall ''
be lawful for the Commissioners of Excise to pay the consider¬
ation money agreed to be paid or given for the estate or interest
60 contracted tor or purchased out of any money arising from
the revenue of excise which shall be in tiieirhands; and that
the several messuages, buildings, lands, tenements, or heredita¬
ments, which at any time or times hereafter may be so con¬
tracted for or purchased, with all the rights, memhers^easements,
and appuftenances to the same respectively belonging, shall bs
conveyed and assured to and vested in the Secretary of his
]Majesty*s Commissioners of Excise for the time being, and in
bis. successors in such office in perpetual succession, according
to the respective nature and quality of the said messuages,
buildings, lands, tenements, and hereditaments, and the estate
and interest therein so contracted for or purchased in trust for
his jVIajesty, his heirs and successors, for the use and service of
the revenue of excise, (a)
CXXIII. And be it further enacted. That upon tlie death. Lands and
resignation, or removal of the present Secretary, or of any, buildings
future Secretary of the Commissioners of Excise in England clíafelfór"'^'
Scotland, or Ireland respectively, all messuages, buildings, taken in the
lands, tenements, and hereditaments, which have been hereto-
fore purchased or otherwise acquired or taken by or in the the Commis.
superannuation alIowance.c^U be granted, as well as the sum to be annu.
ally abated, as hereih-b^re provided, from such person*8 salary in respect
of such emoluments, which sum so to be fixed shall not exceed the average
amount of sucb emoluments for the three last preceding years.
As to the Scotch excise incorporation fund, see 5 & 6 W. 4. c.72.
(a) See4&5W. 4. c.51. ) 28., p. 63. pes/, authorizing the Commissioners
to Uke Und on le^se,
r S
FURCIIASBS.
sioiiers to
Yet>t in the
Secretary for
the time
licing.
The Secre.
tary, under
the authority
of the Com.
inisgioners,
may bell or
let lands
vested in
him as
herein men.
tinned.
The money
produced by
the sale of
any sucl^
latids to be
paid to Re*
General Regulation Act, [J 124, 125.
name or names of the present or any former Secretary or Se¬
cretaries of the Commissioners of Excise in England, Scotland,
or Ireland respectively, in trust for his Majesty or his royal
predecessoi-s, for the use and service of the revenue of excise,
and which are still holden in such trust, by whatsoever mode or
conveyance the same may have been purchased or otherwise
acquired and taken, either in fee or for any other or lesser
estate or interest (whether such trust shall or shall not be ex¬
pressed on the face of the conveyance or assurance of such
messuages, buildings, lands, tenements, or hereditaments), and
all erections and buildings which are or which shall or may be
hereafter erected and built on any such lands, tenements, or
hereditaments, togetlier with the rights, members, easements,
and appurtenances to the same respectively belonging (other
than and except such messuages, lands, tenements, and here¬
ditaments as may be of copyhold tenure), shall be and become
and remain and continue vested in the Secretary of his Majesty's
Commissioners of Excise in England fur the time being, and
in his successors in such office, in perpetual succession, accord¬
ing to the respective nature and quality of the said messuages,
buildings, lands, tenements, and hereditaments, and the several
estate and interest of and in the same respectively, in trust for
his Majesty, his heirs and successors, for the use and service of
the revenue of excise.
CXXIV. And be it further enacted. That it shall be lawful
for the Secretary for the time being of his Majesty's Commis¬
sioners of Excise in England, by and under the authority and
direction of such Commissioners (testified by writing under their
hands and feals, or the hands and seals of any two or more of
them), to sell, exchange, or in any manner dispose of, or to let,
set, or demise, either by public auction or private contract, the
freehold and leasehold messuages, buildings, lands, tenements,
and hereditaments respectively, which shall for the time being
be vested in such Secretary as aforesaid, under and by virtue
of this act, with their respective appurtenances, to any body or
bodies corporate, or any person or persons who may be willing
to purchase or take the same; and it shall be lawful for sueh
Secretary, under such authority and direction as aforessid, for
tliat purpose to make and execute all such conveyances, assur¬
ances, and agreements as may be thought proper, and also to do
any other act, matter, or thing in relation to any such mes¬
suages, buildings, lands, tenements, or hereditaments, as shall by
the said Commissioners be deemed beneficial for tlie revenue of
excise, or for the better management thereof, and which might be
done by any person or persons having a like interest in any such
messuages, buildings, lands, tenement», or hereditaments.
CXXV. And be it further enacted, That the money arising
and produced by the sale or exchange of any of the said mes¬
suages, buildings, lands, tenements, or hereditaments, which
under the provisions of this act shall be paid by the respectivo
18\
I 126,127.] 7 & 8 Geo. 4. Cap. 53.
71
purchaser or purchasers thereof, or the body or bodies corporate, purchases.
or person or persons making such exchange, shall be paid unto j
the Receiver-General of Excise, or to such person or persons „| of Excise,
as the said Commissioners of Excise, or any two or more of
them, shall direct or appoint to receive the same, in trust fof
his Majesty, his heirs and successors ; which money shall be
accounted for by the Commissioners of Excise as part of the
revenue of excise ; and the receipt of the said Receiver-General,
or of such other person or persons as aforesaid, for such money
(which receipt shall be indorsed on the conveyance or assign¬
ment of the said messuages, buildings, lands, tenements, and
hereditaments), shall be a complete discharge to the purchaser
or purchasers, or body or bodies corporate, or person or persons
by whom or on whose account such money shall have been
paid.
CXXVI. And be it further enacted. That from and imrae- Purchasers of
diately after the payment of such purchase money as aforesaid,
and the execution of every such conveyance and assignment as stand pos-
aforesaid, the purchaser or purchasers, or body or bodies cor- ttere.
1 - J 1. u of, discharged
porate, or person or persons making such exchange as atore- of all prior
said therein named, shall be deemed and adjudged to stand claims there,
seised and possessed of the messuages, buildings, lands, tene- h^s'Stajesty"'
ments, and hereditaments which shall be so purchased by, and
conveyed, assigned, or made over to such purchaser or pur¬
chasers, or body or bodies corporate, or person or persons
making such exchange as aforesaid respectively, freed and
absolutely discharged of and from all manner of prior estates,
leases, rights, titles, interests, charges, incumbrances, and de¬
mands whatsoever, which can or may be had, made, set up, in,
to, out of, or upon or in respect of the same messuages, build¬
ings, lands, tenements, and hereditaments, by any person or
persons -whomsoever, by, from or under or in trust for his
Majesty, his heirs and successors, on any account whatsoever,
save and except such estates, leases, rights, titles, interests,
charges, incumbrances, claims, and demands, if any, as in any
such conveyance or assignment shall be specially excepted.
REPEAL, ETC. REPEAl.
CXXVII. And be it further enacted. That from and after Former rcçu-
the commencement of this act, all laws, powers, authorities,
rples, regulations, restrictions, exceptions, provisions, clauses, sistentwith
matters, and things, provided for or contained in any act or this act, de-
acts of parliament in force at and immediately before the com-
mencemdht of this act, relating to the revenue of excise in any
part of the United Kingdom, or to any matter or thing ex¬
pressly provided for by this act, which are repugnant to or
inconsistent with the several matters, clauses, provisions, and
regulations of this act, or any of them, shall be and the same
are hereby respectively repealed, and shall no longer be put in'
force or observed in any part of the United Kingdom ; save
F 4
72
General Regulation Act,
[J 128.
REPEAL. and except so far as tlie same repeal or repeals any former act
or acts, or any part or parts of any former act or acts of parlia¬
ment; and save and except so far as the same, or any of them,
relate or relates to the recovering, suing for, mitigating, levy¬
ing, or paying any duty, or any arrear thereof, charged or
chargeable, or any penalty or forfeiture incurred for any oftence
against any act or acts of parliament relating to the revenue of
excise, which shall have been or shall be committed, and for
the recovery of which duty or arrear thereof, penalty or for¬
feiture, proceeding slial! have been commenced before and shall
be depending at the time of the commencement of this act;
and save and except,also as to any duty or arrear thereof
charged or chargeable, and p^malty or forfeiture which shall
have been incurred, under or by virtue of any act or acts of
parliament relating to the revenue of excise, by this act re¬
pealed as aforesaid, for which no proceedings for the recovery
thereof shall have been commenced before, and shall be de¬
pending at the commencement of this act.
Rub-com- CXXVIII. Provided always, and be it enacted, That all
ani commis ^"^-commissioners and Commissioners of Appeal in Ireland,
sioners of at any time before the commencement of this act shall
Íreííndcon been appointed under the laws relating to the revenue of
tmu^ to excise in Ireland, sliall respectively continue to execute and
complete de- perfoim the several duties of their respective cfiices until all
P^'nceedings which shall have been or shall be begun before
and be depending at the commencement of this act before them
judicially shall be completed or ended; and that it shall be
lawful for such several Sub-commissioners and Commissioners
of Appeal respectively in Ireland, and they are hereby* re¬
spectively authorized and required to continue to act in the
performance of their se\eral judicial duties pursuant to the
laws in force at and immediately before the passing of this act,
for the purpose of and until all such proceedings shall be com¬
pleted or ended; and that notldng in this act shall extend or
be deemed or construed to extend to repeal, annul, or make
void any law or part of any law, or any act or acts of parlia¬
ment, or any part thereof, relating to such proceedings, or
any of them, or any part thereof, until all such proceeding.s
AH duties shall be completed and ended : Provided always, that all penal-
and penalties ties and forfeitures which shall have been or shall be incurred
tîîe under or by virtue of any act or acts of parliament relating to
mencement the revenue of excise before the commencement of this act, for
of this act, the recovery of which no proceedings sliall have been com¬
be racovcrcil ...
as directed menced before and be depending at the commencemetit of this
by this act. act, and all penalties and forfeitures which shall be incurred
under or by virtue of this act, or any other act or acts of parlia¬
ment relating to the revenue of excise after the commence¬
ment of this act, shall be recovered and applied in such manner
and by such form or forms and ways of proceeding as are by
§ 129,150.] 7 & 8 Geo, 4, Cap, 55.
75
this act directed and provided ; any thing in any act or acts of bepeal.
parliament to the contrary thereof notwithstanding.
CXXIX. And be it further enacted. That this act shall Commence-^
commence and take effect from and immediately after the fifth
day of January one thousand eight hundred and twenty-eight.
CXXX. And be it further enacted, That this act or any of Act^ay^be
the provitions thereof may be amended, altered, or repealed by ggssion.
any act or acts to be passed in this session of parliament.
AMENDED GENERAL REGULATION ACT,
c. 51.
An Act to amend the Laws relating to the Collection and
Management of the Revenue of Excise, [l^th August 1834.]
commissioners and officers, commission-
WHERE AS an act was passed in the seventh and eighth orFuirns.
years of the reign o^is late Majesty King George the Fourth, —
intituled An Act to consolidcUe and amend the Laws relating to the ^^Jred^o^be
Collection and Management of the Revenue of Excise throughout done by the
Great Britain and Ireland, which said act requires to be
amended : Be it therefore declared and enacted by the king's sistant Com-
moat excellent Majesty, by and with the advice and consent of mis^ioners in
the Lords spiritual and temporal, and Commons, in this freiand*\o be
present parliament assembled, and by the authority of the done by the
same, That all the powers and authorities by the said recited General Corn-
act vested in, and all orders, matters, and things thereby di¬
rected to be given or done by, the Commissioners and Assist¬
ant Commissioners of Excise in Scotland and Ireland respect¬
ively, are and shall be vested in, given, and done by the Com¬
missioners of Excise appointed or to be appointed under the
said recited act.
II. And be itfurther enacted, That any three or more of the Three Com-
Commissioners of Excise shall constitute a Board of Commis- nnssioners to
• sioiiers of Excise, and shall have full power and authority to
act as a Board of Commissioners, and to order and direct and
do and to permit to be done throughout the United Kingdom,
or in any part thereof, all acts, matters, and things relating to
the revenue of excise, as fully and effectually as if ordered,
directed, and done, or permitted to be done, by a Board of
four of the said Commissioners of Excise, as required by the
said recited act.
HI. And be it further enacted. That no Commissioner of Commission.
Excise or officer of excise, or person employed in the col-
^ ^ ^ „ cers of excise
lection or management of, or recovering or accounting for, not to be re-
74
Amended General Regulation Act, [J 4—7.
uFPiriîBs. comptrolliiig or auditing the revenue of excise, or any part
quired to take shall, during the time of his acting as such Commis-
parish ap.
prentices.
sioner or officer, or being so employed as aforesaid, be com-
pelled to receive any parish apprentice, or to take any child as
an apprentice or servant, nor be subject to any penally for re¬
fusing to execute any indenture for binding to him any person
as an apprentice or servant, any law or statute to the contrary
notwithstanding.
IV. [Repeal of 7 ^ 8 G. 4, c. 53. s. 18., as to tie mode of
making entries.'\
In what man- V. And be it further enacted, That every person carrying on
ner entries of any trade or business under or subject to any law or laws of
to bT'^de™ excise, and required by any act or acts relating to the revenue
of excise to make entry at the next office of excise, or to give
notice to the officers of excise, of any house, building, place,
vessel, or utensil used in carrying on such trade or business,
shall make such dfltry by delivering such true and particular
account as by the act or acts relating to such trade or business
is required to the officer of excise in whose survey such house,
building, place, vessel, or utensil shall be intended to be used;
and such officer, having received such estry, shall copy the
same into the book kept and known by the name of the general
entry book, for the division or ride in which such house, build¬
ing, room, or place, vessel, or utensil, shall be intended to be
used ; and the Supervisor of the district shall examine and
compare the copy so made in such book as aforesaid with the
original entry ; and such officer, on his being removed from
such division or ride, shall deliver over to the officer succeed¬
ing him in such station such book and all such original en¬
tries.
Pena/ty for VI. And be it further enacted. That every person carrying
using any any trade or business under or subject to any law or laws
utensl'swith. ckcise, who shall make use of any house, building, or place,
out having vessel or utensil, of which entry is required to be made or
notice given by any act or acts relating to the revenue of
excise, without having made entry thereof in manner herein¬
before directed, shall, for every such unentered house, build¬
ing, or place, vessel or utensil, forfeit two hundred pounds.
VII. And be it further enacted. That every person carrying
on any trade or business under or subject to any law or laws
of excise, who, having made entry of any house, building, or
place, vessel or utensil, or other thing, shall, in the ctwrying on
jljiriaj?® than such trade or business, fraudulently make use of any such
w'hich'en- house, building, or place, vessel, or utensil, or other thing, for
tered. any other or different purpose than the particular use or pur¬
pose for which the same shall have been entered, shall forfeit
one hundred pounds.
made entry
thereof.
Penalty for
using pre¬
mises or
utensHs for
any other
f 8—n.J 4 & 5 WÜ1.4. Cap. 51. "i^
VIII. And be ft further enacted, That when any person extbies.
or persons shall have made entry of any building, room, place. Not more
vessel, or utensil for the carrying on any trade or business in than one
respect of which any entry is by any act or acts of parliament
relating to the revenue of excise required, it shall not be law- ,i,e same
fill dtn-ing the continuance of such entry for any other person or premises,
persons (except persons becoming partners in the same trade or
business in respect of which the entry shall already have been
made) to make entry of the same building, room,orplace, vessel
or utensil, for the carrying on of any other trade or business
of the same or any other description subject to the survey of
excise ; but every such subsequent entry made whilst such
former entry is in force shall be null and void to all intents
and purposes.
IX. Provided always, and be it further enacted. That where If trader ab.'
any person who shall have made entry of any premises for car-
rying on any trade or business subject to the survey of the premises
excise shall abscond or shall quit possession of such premises, without with-
and discontinue the trade or business in respect of which such ^try'"My ^
entry was made, without having withdrawn such entry, it shall other person
be lawful for any other person, with the consent and approba-
tion of the Commissioners of Excise, to make entry of the said make entry
premises for carrying on any trade or business subject to the of the pre.
survey of the excise, and in such case the former entry shall be
deemed to have been withdrawn, and shall become null and
void.
duties. duties.
• ■
X. [Repeal o/* 7 ^ 8 G, 4. c. 53. § 25., as to payment of
duties.']
XI. And be it further enacted, That every person carrying Excise
on any trade or business under or subject to any law or laws of traders shall
excise shall pay and clear oft* the duty or duties in tha^belialf dutiäaTsuch
imposed by any act or acts of parliament respectively, and time and
charged upon or incurred by such person, at such time and
place and to such person respectively as shall for that purpose as sh£í^be"
be specially directed by any act or acts of parliament relating appointed, or
to such duties (a), or as shall be from time to time directed by by°""
the Commissioners of Ëxcise, whether nayment of such duties order of the
shall have been or shall be secured b^bond or otherwise, in ers^on" a?"'
pursuance of any act or acts of parliament, or not ; and if any of forfe?üng
such person shall not pay and clear oft* such duty or duties at double duty,
such time and place and to such person respectively as afore.-
said, or upon demand made, under order of the Commissioners
of Excise, by any General Surveyor of Excise where the trade
or business shall be carried on within tlie limits of the chief
office of excise, or elsewhere by the Collector of Excise in
whose collection such trade or business shall be carried on, or
the officer of excise in charge for the time being of such coU
{fl) See list of duties, post,
Amended General Regulation Act^ [§ ] 2—14.
DiTTiBg. lection, or by any officer of excise authorized and directed by
such collector or ofíjcer in charge to make such demand, whe¬
ther such demand shall be made personally of such person, or
shall be left at his dwelling-house, or at the premises where
such duty or duties shall have been charged, every such person
shall forfeit and lo^e double the value of the duty or duties so
neglected to be paid and cleared oil'as aforesaid, (a)
rtlAUDS. FRAUDS, CONCEALMENTS, RF.WARDS, ETC.
Gix)d« fVau. XII. And be it further enacted, That all goods which shall
iluc^'toob-" removed or deposited or concealed, or which shall be pro-
tain draw. duced to any officer of excise or customs, with intent fraudu-
feító^with obtain any drawback or allowance granted by any act
treble*value, relating to the revenues of excise or customs, shall, with
or 100/. the casks, vessels, cases, or other packages containing the same,
be forfeited; and every person who shall remove or deposit or
conceal, or shall produce to any officer of excise or customs,
any goods, with intent fraudulently to obtain any drawback or
allowance granted by any act relating to the revenues of excise
or customs, shall forfeit treble the value of such goods or one
hundred pounds, at the election of the Commissioners of Ëxcise
or Customs, or the person who shall inform or sue for the same.
Goods con- XIII. And be it further enacted, That all goods and com-
being aduîr modities which shall be seized and condemned for or by reason
teratedor of the same being adulterated or mixed with any unlawful or
mixed with prohibited ingredients shall, after the condemnation thereof, be
MbiteTin- bur-ned or otherwise effectually destroyed, and shall not be ex-
gredientsto posed to sale; and it shall be lawful in every such case/or the
be destroyed. (;;on;jmijisioners of Excise, under the directions of the Lord
High Treasurer or Commissioners of the Treasury, to distri¬
bute to and amongst the officers who shall have seized such
goods or commodities, a sum of money equal to the value of
the sai¿ goods or commodities, or such greater or lesser reward
as by the said Lord High Treasurer or Commissioners of the
Treasury shall be deemed expedient.
Power to XIV. And be it further enacted, That where any person
certTdetecti'ng arrested and detained by any officer or officers of ex-
private ma- eise for being found in any private or unentered place, know-
nufactorie«. ingly aiding or in anywise concerned in the manufacuiring of
any goods or commodines for or in respect of which any duties
of excise are or shall be imposed, and such person shall be
convicted in the penalty of thirty pounds or sixty pounds im¬
posed for such offence, but shall not pay the same, it shall be
(a) For the mode of recovering the above penalty, see 7 & 8 G. 4. c. 53.
t 57. 65., &C., and ^ 19, 90. of this act, by the latter of which sections the
Justices are prohibited from granting any mitigation thereof : but the ob.
ject of the proceeding for its recovery by summary process being usu¬
ally to secure the immediate payment of the single duty only, the offi.
cars are required, by Board's order of 30th September 1834, to levy only so
much as will cover the whole amount of single duty which may at the time
have been charged on and be then outstanding against the trader, with tho
expenses necessarily incurred,
§ 15—17.] 4 & 5 Wni 4. Ca^. 51.
77
lawful for the Commissioners of Excise, with the consent and fraups.
approbation of tl»e Commissioners of his Majesty's Treasury, —
if they shall see fit, to cause a reward not exceeding a moiety
of the penalty so imposed to be paid to the officer or officers by
whom and at whose instance such person shall have been
arrested and detained and convicted ; and in case any officer or
officers of excise shall seize any such goods or commodities, or
any materials for the manufacture thereof, in any private or
unentered place, but shall not at the same time arrest or detain
any such person, or if any person arrested or detained shall not
be convicted, it shall be lawful for the said Commissioners of
Excise, with the consent and approbation aforesaid, if they shall
see fit, to cause a reward not exceeding five pounds to be paid
to such officer or officers.
XV. \_Repeal of 1 ^ % G. c. 53. ^^6., imposing^ a jienalty
0)1 jieace officers for neglecting to assist excise officers.']
XVI. And be it further enacted, That if upon notice given Constable or
or Inquest made by any officer of excise to any Constable, Head- peace officer
borough, or other ministerial officer of the peace, to go with officer^oí'"^
him as such officer of excise, and to aid and assist him as such excise when
officer of excise in the due execution of any act or thing re-
quired or enjoined by any act or acts relating to the revenues
of excise or customs to be done or p|pventod from being done,
or which it shall be lawful for any officer of excise to do or
to prevent from being done, such Constable, Headborough, or
officer of the peace shall not go with such officer of excise, or
shall not aid or assist him as aforesaid to the utmost of his
power, such Constable, Headborough, or other officer of the
peace so offending shall forfeit twenty pounds.
PRO^CUTIONS, ETC. pnosrcu-
tions.
XVII. And be it further enacted, That where any de- where adc
fendant shall be arrested and imprisoned under any writ of fondant ar-
attachment issued out of his IVIajesty's Court of Exchequer at rested under
Westminster, Edinburgh, or Dublin, for not entering an ap- men^shall
pearance to any proceedings commenced against him for the refuse to
recovery of any duties of excise, or of any penalty incurred an as¬
under any act relating to the revenue of excise, and such de- nfaybe^served
fendant shall neglect or refuse to enter or cause to be entered with a copy
an appearance oii his behalf by the time when a rule to plead forSíatimí
might, according to the course and practice of tlie court, have and a rule to
been given if such defendant Iiad caused appearance to be 3"
entered in proper time, it shall be lawful for the Solicitor of pear^ng anï'"
Excise, on behalf of the Attorney-General, to cause a copy of pleading,
the information, and also a rule to plead, to be served on such b^**emered up
defendant by the same being delivered to the gaoler, keeper, against him.
or turnkey of the prison in which such defendant shall be con¬
fined, together with a notice setting foith, that unless such
defendant shall appear and plead on or before the expiration
of the rule to plead, which it shall be lawful for him to do
78
Amended General Itegulation Act, 18, 19.
PK08ECU. wilhout being required to take a copy of such information,
TioNS. judgment by default will be entered against him ; and in case
such defendant shall neglect to appear and plead at the expira¬
tion of the said rule, it shall be further lawful for the Solicitor
of Excise, on behalf of the Attorney-General, to cause an
appearance to be entered for such defendant, and to enter up
judgment against him as for want of plea, and thereupon to
issue process of execution and proceed to charge such de¬
fendant in execution.
SUMMARY SUMMARY PROCEEDINGS.
PROCEEDINGS. . - _ „ . ^
Wlir. [Tlc^eal of! ^ 8 G. 4. c. 5.9. § 66., as to time of
laying informations, ^c.]
Information XIX. And be it further enacted, That every information
tp ^ ''le recovery of any penalty or for the condemnation of any
Commission- seizure, shall be exhibited before the Comuaissioners of Excise,
ers of Excise or Justice or Justices of the Peace respectively, within four
withln'four calendar months next after the offence or offences allege^ in
monttis after ^uch information shall have heen committed, or the goods,
offence com. commodities, chattels, or things therein alleged to have been
seiztnemadc 'otfc'td shall ¿ave been seized; and a notice in writing of
and parties ' such information having been so exhibited shall be given to
moned""' person against whom the same shall have been exhibited
within one week next aftiS- the exhibiting of such information ;
and the Commissioners of Excise, or Justice or Justices of
the Peace, before nhom any such information shall be ex¬
hibited, are hereby respectively authorized and required to
summon (a) every person against whom any such information
shall have been exhibited to appear and plead to and to attend
the hearing of such information at a time and place to be
named in such summons, which summons shall be served upon
every such person or persons ten days at the least before the
time appointed in such summons, and which summons may
be added to or may include such notice as aforesaid, or may
be separate and apart therefrom, and be Served at another and
different time, subsequent to the delivery of such notice, at
the option of the prosecutor : Provided always, that where
such information shall be exhibited for the recovery of double
the value of any duty or duties neglected to be paid or cleared
off, it shall be sudicient if such summons be served twelve
hours at the least before the time appointed in such summons :
And provided also, that in all cases it shall be deemed and
taken to be sufficient delivery and service of any seuh notice and
summons as aforesaid, if a copy of the same be left at or upon
the place used or occupied by any such person or persons
respectively for carrying on his or their trade or business, or
at the building or place where any such offence shall have been
committed or such seizure made, or at the place of residence,
(o) Sec forms of summons. Sic. in the Board's instructions for summary
proceedings.
§20,21.]
4 & 5 ÍFÍ//.4. Cap, 51.
79
or with the wife or child or servant of any such person or penílt^es.
persons, the same being directed to such penon or persons by "
the right or assumed name or names of such person or persons;
or where any such offence shall have been committed or dis¬
covered in transit, or any seiaure made in trai^it, and the
place of business or residence of the offender shall be unknown
to the person discovering such offence or making such seizure,
it shall be sufficient in such notice and summons, or a copy
thereof, be affixed at or upon such conspicuous part of the
office of excise next to where such offence shall have been
committed or discovered, or seizure made, directed to such
offender or offenders by his or their right or assumed name or
names, if the same shall be known to the prosecutor, and if
not known, without any name or names, (a)
XX. And where<is doubts have been entertained whether, Commission,
under the provision of the said recited act authorizing the
mitigation of penalties to one fourth, the Justices of the Peace auüB*
respectively, before whom any information may be exhibited rized to raiti-
for the recovery of double the value of any duty or duties of
excise neglected to be paid or cleared off, have not power to double duty
mitigate the penalty of such double value ; for determining of
which doubts be it further enacted. That nothing in the said eise duties.*
recited act, or in any other act or acts relating to the revenue
of excise, shall be construed to authorize or empower any
Justices of the Peace, on the hearing and determining of any
information for the recovery of double the value of any duty
or duties of excise neglected to be paid or cleared off, to miti¬
gate the said penalty of the double value of such duties, but
the said Justices shall in all cases convict thedefendant or de¬
fendants in the full penalty of double the value of the duties (^)
which shall be proved to have been neglected to be paid and
cleared off, and shall give judgment accordingly; and no
Justice of the Peace before whom any person having been ar¬
rested and detained under any act or acts relating to the re¬
venue of excise, and liable to the payment of any penalty, and
in default of the immediate payment thereof to be committed
to prison for a limited period, shall have any power or au¬
thority to ndtigate such penalty, except where a special power
for the mitigation of such penalty shall be given ; any thing
in the said recited act, or any other a# or acts relating to the
revenue of excise notwithstanding.
XXI. And be it further enacted, That in any prosecution Expenses of
for recovery of any penalty incurred, or for the condemnation Com*
of any goods or chattels seized as forfeited, under any act of missioners of
parliament relating to the revenue of excise, and carried on j
before the Commissioners of Assize or any Justices of the
(а) For the forms of the different proceedings before IVfagi&trates for
penalties, and directions as to the mode of proceeding, see the instructions
issued by order of the Commissioners.
(б) See \ 11. p. 76., and note thereMi.
80
Amended General Regulation Aet, 22, 25.
SUMMARY
PROCECU1NG5.
may l>e or¬
dered to be
paid out of
the revenue.
In case of the
death, re¬
moval, or
absence of
any officer of
excise in
whose name
any informa¬
tion may have
been exhi-
bited, the
proceedings
majy|e
canR on by
any other
officer.
Xf there shall
not be twenty
days between
giving notice
of appeal
and the next
quarter ses-
sions, the
appeal shall
be to the
following
sessions.
Peace, the Commissioners of Excise may order the expenses
of such prosecution to be paid out of the revenue of excise,
and a sum of money to be paid to the officers concerned in
such prosecution, or the persons through whose information
the offence shall have been discovered or the seizure made, in
the same manner as they are authorized to do in prosecutions
carried on in the Court of Exchequer.
XXII. And, be it further enacted, That where in any case
any information for the recovery of any penalty incurred^ or the
condemnation of any goods, commodities, articles, or things
forfeited, under any law or laws relating to the revenue of
excise, shall by order of the Commissioners of Excise be
exhibited before the Commissioners of Excise or before any
Justice or Justices of the Peace,, and the officer of excise by
whom or in whose name such information shall be or shall
have been exhibited shall die, or be removed or discharged, or
at the time of hearing may be absent, such information shall
not, by such death, removal, or discharge, or by the absence of
such officer, abate or be diminished, but all the proceedings on
such information shall be continued and may be proceeded on
by any other officer of excise in the name of the officer by whom
the same shall have been exhibited ; and the said Commissioners
of Excise and the Justices shall, on the day named and
appointed in the summons to be issued in that behalf, proceed
to hear and determine the matter of such information, and shall
examine all such witnesses as shall be tendered to them for
examination by any officer of excise in support of such in¬
formation, notwithstanding such death, removal, or discharge,
or the absence of the officer of excise by whom or in whose
name such information shall be or shall have been exhibited;
and all the proceedings on such information, and all proceedings
for recovery of any penalty awarded thereon, or for the arrest
and imprisonment of any defendant for nonpayment of such
penalty, or for condemnation of any goods, commodities, articles
or things, shall be good, valid, and effectual.
APPEAI..
XXIII. And be it further enacted, That if there shall not
be twenty days between the time of any judgment being given
by any Justices of the Peace on any information exhibited to
them and the next general quarter sessions of the ]>eace, and
the party against whom such judgment shall be given shall
appeal against the same, then such appeal may be to the quarter
sessions !»e\t after the expiration of twenty days from the giving
of such judgment ; and any notice of appeal shall be given by
any officer of excise who shall attend and conduct the pro¬
ceedings on the part of the revenue of excise, notwithstanding
such officer may not be the officer named in the information as
informing or exhibiting the same; and it shall be lawful for any
court of quartet, sessions before whom any appeal shall be
I4f
§ 24—87.] 4 & S Will. 4. Cap. SI.
81
brought fo adjourn the hearing thereof to the next quarter appeal,
sessions, then to hear and filially to determine the same.
XXIV. And whereas by the said recited act Commissioners ^
of Appeal and Justices at the quarter sessions shall not at the examination
hearing of any appeal examine any evidence or witness or attheoriginal
witnesses other than or diflferent from the evidence and the
witness or witnesses which and who shall have been before sioners of
examined before the Commissioners of Excise or Justices of I&rcise or
the Peace respectively at the trial and hearing of the information be'exrain«i
upon which the original judgment appealed against shall have on bearing]
been given ; and great inconvenience has been experienced by *''® sppeal
Justices deciding on alleged defects in informations, and
dismissing the same without any examination of witnesses,
whereby the remedy of appeal hath been lost; be it further
enacted, That where the Commissioners of Excise or Justices of
the Peace respectively before whom any information shall be
exhibited shall dismiss such information without examination
of witnesses, or shall refuse to examine any witness produced
on the hearing of any information, the several witnesses refused
to be examined shall be tendered to the said Commissioners or
Justices respectively for examination on the part of the informer
or defendant, as the case may be, and the said Commissioners
or Justices respectively sl^ll, on ascertaining the witnesses so
tendered for exabiination to be present, cause their names to be
taken down in writing, and shall transmit the same with the
information and judgment to the Commissioners of Appeal or
quarter sessions respectively ; and the several witnesses so
tendered for examination, and whose names shall be so trans¬
mitted, shall on the hearing of the appeal be examined in the
case, although not examined before the Commissioners or
Justices on the original hearing and judgment.
arresting offenders. arrestino
XXV. And be it further enacted. That if any person liable
to be arrested and detained under any act ofacts relating to the Persons liable
revenue of excise shall not be detained at the time when he shall
be discovered committing the offence for which he is so liable, tained at the
or after detention shall make his escape, any officer of excise t™e> ™ay be
may stop, arrest, and detain such person aj any time afterwards, trrœtSÎ
and carry him'before any Justice or Justices of the Peace, to
be dealt with as if detained at the time of committing the
offence.
comflaints of over-charge. complaints
of over-
XXVI. [Repeal of 1 4: 8 G. 4. c. S3. J 120. as to com- charoe.
phñnts of over'chargpJ}
XXVII. And be it further enacted. That it shall be lawful Complaints
for the Commissioners of Excise, or any three or more of °b¿ge'ánd
them, within the limits of the chief office of excise, and for
o
Amended Genend Regulation Act, [¡J 27.
I oMPLArwTs any two or more Justices of the Peace in any other part of the
tiiAnoK United Kingdom, within whose jurisdiction respectively any
!_ person chargeable witli or liable to the payment of any duty of
over-pay- excise shall have heen charged with or paid such duly, upon
inent. (n) complaint to them respectively made by any person or persons
of any over-charge made by any officer of excise, or of any
over-payment made by any such person, within twelve calendar
months next after the making of such over charge or over-pay¬
ment, and also in any case in which by any act of parliament
relating to the revenue of excise any persons shall be entitled
to any return of any duty of excise paid by or on behalf of
such person, upon the like complaint by such person within
the time in that behalf respectively limited by law for exhibiting
such complaint, and such Commissioners and Justices are
hereby respectively authorized and required, in every such case
to hear, adjudge, and determine such complaints, and to
examine the witness or witnesses upon oath who sball.be
thereupon produced, as well on behalf of the person making
complaint as on behalf of his Majesty and of all parties therein
concerned, and shall thereupon, by warrant under their hands,
discharge or acquit the complainant of so much of such over¬
charge or over-payment as shall be made out and proved
be'ore such Commissioners of Excise or Justices of the Peace
respectively to have been over-charged or over-paid, or wrongly
paid, or shall order such amount of duty as the party shall
appear to be entitled to have returned to him to he returned
and paid ; and if any person in whose favour any such judg¬
ment shall be given shall before acquittal of any over-charge
have paid any money for or in respect of such over-charge,
and in case of any over-payment or order to return any duty
of excise, to a return of which the party may be entitled, the
Commissioners of Excise shall and they are hereby reqiiired,
upon such acquittal or order as aforesaid, to repay to such
person or persons out of the public monies in their hands, or
at their discretion io allow out of the next duties becoming
payable by such person or persons, so much money as shall be
speciRed in such judgment or order as over-charged, over-paid,
or wrongly paid, or to be returned, any thing in any act or
acts to the contrary notwithstanding : Provided always, that no
such complaint shall Ire heard before the said Commissioners
of Excise unless the same shall be entered by or on behalf of
the complain.mts in a hook to be kept for that purpose in the
office of the Solicitor of Excise, at the chief office of excise,
stating the particulars thereof, and the name and place of
residence or place of business of such complainant ; and upon
every such complaint being so entered, not less than six days
notice shall be given by the Commissioners of Excise of the
time and place by them appointed for the hearing of such
(a) An officer is not Hable to an action for an overciiarge : JVáithread
Brooksbank, Cowp. 69. As to the reUef ftrom auction duty, see 19 G. 3,
Ç, 56. 4 U- i 38 G. S. c. 54. J 3. ; 51 G. 3. c. 95. S I. ; 54 G. 3. c. 82. S 19, 20.
§ 28, 29.] 4 & S Will. 4. Cap 51.
8.3
complaint ; and if such complainant shall net appear at the couplai.nts
time and place appointed for the hearing of any such com- <«' over-
plaint, it shall be lawful for the said Commissioners, or any charge.
three or more of them, to dismiss such complaint, upon proof
of such notice of the time and place appointed for the hearing
of such complaint having been given to such complainant, or
left at the place mentioned in such complaint book as aforesaid
as the place of residence or place of business of such complain¬
ant ; and no such complaint shall be heard before any Justice
of the Peace unless a notice in writing of the time and place
of hearing thereof shall be given to the Collector of Excise in
whose collection or to the Supervisor of Excise in whose dis¬
trict the subject matter of complaint shall have arisen eight
days at least befor^ the time appointed for the hearing of such
complaint, which notice shall contain and set forth the exact
sum which is complained of as being an over-charge, and the
date when the charge was made on which such over-charge is
said to have arisen, or the exact sum complained of as being
an over-payment, and the date when such over-paymertf was
made, or the exact amount of duty claimed to be allowed or
returned, and on what account, as the case may be; and in
every case respectively the ground of complaint of such over¬
charge or over-payment, or claim of return or allowance of
duty, shall be set forth in such complaint : Provided also, that
the payment of any duty with which any such complainaat as
aforesaid shall have been charged, or any proceedings for the
recovery or payment of any such duty, shall not be delayed or
suspended by reason of the making of any complaint of over¬
charge of such duty, or of the same being depending.
raOSECUHONS cndek the customs laws. ccstous
XXVIII. And be it further enacted, That any penalty or
forfeiture incurred under any act or acts of parliament relating Offences
to the revenue of customs may be sued for and recovered by "ustom's'iaws
order of the Commissioners of Excise, and in the name of an may be sued
officer of excise, as well'as by order of the Commissioners of l'y order
Customs, and in the name of an officer of customs ; and where "ioners of'*'
any election or option is or shall be given by any such act or Excise, and
acts to the Commissioners of Customs, which of two penalties j,"'officèrs'of
shall be sued for, such election or option may be exercised by excise,
the Commissioners of Excise, and may be averred in the in¬
formation to have been made by such last-mentioned Commis¬
sioners, and such averment shall be deemed and taken to be
sufficient proof of such order and of such election or option,
without any further evidence thereof.
leases, etc. leases.
XXIX. And be it furtlier enacted. That it shall be lawful Power for
for the Commissioners of Excise, with the consent of the Lord
High Treasurer, o#any three or more of the Cominissioners of «¡th consent'
g 2
Amended General Regulation Act. 30—32.
lease.
LEtsEs. the Treasury, to contract for and take on lease, in trust for his
of Treasury Majesty, bis heirs and successoi-s, for the use and service of the
to take lands, revenue of excise, any messuages, buildings, lands, tenements,
is, upon or hereditaments, either for any term, for life or lives, or years,
or any less interest therein, which they the said Commissioners
of Excise may deem desirable to be contracted for and taken for
the use and service of the revenue of excise; and every demise
of any such meranages, buildings, lands, tenements, or here¬
ditaments shall be made to, and all covenants relating to any
such demise shall be made and entered into and with and
by the Secretary of his Majesty's Commissioners of Excise for
the time being, and his successors in the office of Secretary.
UEVEaXL
CLAtSES.
Construction
of terms.
Writing.
Singular
number, &C;
Coramenee-
ment of act.
Act may be
altered in this
GENEItAL CIUtltSES.
XXX. And in order to prevent the frequent use of terms
and expressions in acts, and,to give effect to those used; be it
further enacted, That wlienevcr in this or any other act relating
to the revenue of excise the word or words, writing, wrote, or
written, shall be used, the same shall include printing or
printed, or partly written and partly printed ; and when the
singular number or masculine gender only shall be used, such
word or words shall be construed to mean several persons as
well as one, and females as well as males, and bodies corporate
and politic as well as individuals, and several matters and
things as well as one matter or thing, unless it be otherwise
specially provided for, or there be something in the subject or
context repugnant to such construction.
XXXI. And be it further enacted. That this act sbail
commence and take effect from and immediately after the
passing thereof.
XXXII. And be it further enacted. That this act or any of
the provisions thereof may be amended, altered, or repealed by
any act to be passed in this present session of parliament.
GENERAL DUTY ACT,
. 43 G. 3. c. 69.
An Act to repeal the Duties of Excise papable in Great Britain,
xmd to grant other Duties in lieu thereof. [4th July 1803.]
DiTiEs. WHEREAS the duties of excise are, in many cases,
become numerous and complicated, and it will tend to the
public benefit to consolidate and simplify the same ; be it
therefore enacted by the king's most excellent Majesty, by and
with the advice and consent of the Lords spiritual and temporal,
and Commons, in this present parliament assembled, and by
From July 5. the authority of the same. That, from and after the fifth day of
I803,^the pre- jujy one thousand eight hundred and thrdl^ all and singular
ullder'the* 'lio duties, allowances, bounties, and drawbacks of excise, and
§9.]
45 Geo 3, Cap, 69*
SS
other duties, under the management of the Commissioners of nurirs.
Excise in England aud Scotland re^)ectively, granted by any '
act or acts of parliament now in force, shall cease and deter- Coniu^
mine, save and except in all cases relating to the recovering, missioners of
allowing, or paying any arrears thereof respectively, which
may at that time remain unpaid, or to any 6ne, penalty, or backs, shall
forfeiture, fines, penalties, or fotfeitures relating thereto re-«cease,
spectively, which shall have be^n incurred at any time before or
on the said fifth day of July one thousand eight hundred and
three: Provided always, that nothing in this act contained Art not to
shall extend, or be construed to extend, to repeal or in any-
wise alter tlie duties upon malt, mum, cider, and perry, granted by
granted by an act of parliament, made in the present session of 3- ^.3-
parliament, intituled An Âct for continuing and granting to
his Majesty certain Duties upon MaU% Muntt Cider^ and Perry,
for the Service of the Vear One thousand eight hundred and three ;
or the duties upon malt, tobacco, and snufi*, continued by an
act of the present session of parliament, intituled An Act for
continuing and granting to his Majesty a Duty on Pensions,
Offices, and Personal Estates in England, Wales, and Town of
Berwick'^pon-Tweed i and certain Duties on Sugar, Malt, To¬
bacco -and Snvff, for the Service of the Year One thousand eight
hundred and three, save and except as to the duties in the said
last recited act granted on licences to be taken out by the
manufacturers of and dealers in tobacco and snufiT, and also
as to the duties in the said act granted on tobacco, of the
growth, productif, and manufacture of the plantations or
dominions of Spain and Portugal, delivered for expdrtation :
Provided also, that nothing in this act contained shall extend, nor extend
or be construed to extend, to repeal or anywise alter the J® the coun-
countervailing duties of excise, upon the importation of goods duties on im-
and commodities from Ireland into Great Britain, granted by portation
an act of the thirty-ninth and fortieth years of his present &c"except"o1i
Majesty's reign, intituled An Act for the Union of Great Bri- certain arti-
iain and Ireland, or the drawbacks payable on goods exported
from Great Britain to Ireland according to the last mentioned
act, save and except the countervailing duties and drawbacks
granted by the said last recited act, for and in respect of beer,
ale, and mum, bricks and tiles, cider and perry, hops, mead
or methegUn, spirits, vellum and parchment, gilt and silver
wire, and gold and silver thread, lace, or fringe*
II. And be it further enacted, That, from and after the From July 5.
said fifth day of July one thousand eight hundred and thrra,
in lieu and instead of the said duties of excise, and other annexed
duties under the raanagenaent of the said Commissioners of schedule« A.
Excise respectively by this act repealed, there shall be raised, ^íevied^aml
levied, collected, and paid unto his Majesty, his heirs and sue- thedraw-
cessors, upon the several goods, wares, merchandise, and com- gcb^ule'c^
modities mentioned and described in the schedules (a), marked allowed.
(/i) There bas been no subsequent general consolidation of the excise
G 3
86
General Duty Act,
[§ 3,4.
oirriBs. A, and B. hereunto annexed, and for the sales by auction, and
for and upon the licences mentioned in the said schedule
marked A. the several sums of money and duties of excise as
they are respectively inserted, described, and set forth in the
said schedules; and that there shall be made, allowed, and
paid for or in respect of goods, wares, merchandise, and com¬
modities, for or in respect of wh ch any duly of excise is im¬
posed, to the several persons entitled to the same, the several
allowances, bounties, and drawbacks of excise, as the same are
also respectively inserted, described, and set forth in the sche¬
dule marked C. hereunto annexed ; and also all other such
special allowances as are particularly directed to be made by
any act or acts of parliament in force on and immediately be¬
fore the said fifth day of July one thousand eight hundred and
three, except so far as any such special allowances may be
altered, varied, or repealed by this act.
Duties to be JII. And be it further enacted, That such of the duties of
manV eiment imposed, as shall arise in that part of Great
of there- Britain called England, shall be under the management of the
spectiveCom. Commissioners of Excise in England, for the time being; and
such thereof as shall arise in that part of Great Britain called
aud shall be Scotland, shall be under the management of the Commission-
ârthe^r^ Excise in Scotland, for the time being ; and that the
pealed duties, same shall be accounted for, cleared off, paid, satisfied, and
discharged by the person and persons liable to the accounting
for, clearing off, payment, satisfaction, or discharge tliereof,
at such time and times, and in such manukas the hereby re¬
pealed duties of excise and other duties under the manage¬
ment of the said Commissioners of Excise respectively charge¬
able in the like cases, or upon the like goods, wares, merchan¬
dise, and commodities respectively, or upod any person or
persons for or in respect thereof, were, by any act or acts of
parliament in force on and immediately before the said fifth
clay of July one thousand erglit hundred and three, to be
accounted for, cleared off, paid, satisfied, or disci)arged.(6)
Duties and IV. And be it further enacted, That the said several sums of
under ttds repectiyely inserted, described, and set forth in the said
acttoi>c schedules hereunto annexed, marked A. and B., as the duties
levied, &c. as of excise, and the allowances, bounties, and drawbacks of the
ties"&c*'"un excise upon the several goods, wares, merchandise, or
Jess'hereby commodities inserted in the scltcdule hereunto annexed, marked
altered. C, or mentioned in this act, shall and may be respectively
raised, levied, collected, answered, paid, recovered, adjudged,
duties ; but the schedules here referred to have become so imperfect In con.
sequence of various repeals and alterations, that it has been deemed neces.
sai7 to omit them, and insert schedules of the existing duties,&c. collected
from the ditferontlawsnow in force. The general act underwhich the duties
are now levied is the 7 & 8 G. 4. c. 53., <iniè ; but there are various pro^
visions applicable to each duty or incident, to which references will be
found in tne schedule
(n) See the Genera] Regulation Act, 7 ^ 8 G. 4. 0.53«
(6) Sec note on \ Si. p. 83«
§ s, 6.]
45 (reo. 5. Cúp, G9.
87
mitigated, and allowed (except where any alteration is expressly
made by this act\ in such and the like manner, and in or by
any or either of the general or special means, ways, or methods,
by which the former duties of excise, and other duties under
the management of the said Commissioners of Excise respect¬
ively, and the allowances, bounties, and drawbacks of duties of
excise, and other duties under the management of the said
Commissioners of Excise respectively, were or might be raised,
levied, collected, answered, paid, recovered, adjudged, miti¬
gated, and allowed, and the several persons, and the goods,
wares, merchandise, or commodities, by this act respectively
made liable to the payment of, or chargeable with duties of ex¬
cise, or entitled to allowances, bounties, or drawbacks of duties
of excise, as respeclively inserted, described, and set forth in
the said schedules hereunto annexed, marked A., B., and C.,
shall be, and the same are hereby made subject and liable to all
and every the conditions, regulations, rules and restrictions, to
which such persons, goods, wares, merchandise, or commodi¬
ties, were generally or specially subject and liable by any act or
acts of parliament in force on and immediately before the fifth
day of July one thousand eight hundred and three, respecting
the duties of excise, or other duties under the management of
the said Commissioners of Excise respectively, except where any
alteration is expressly made by this act, or by any other act
or acts of this session of parliament; and all and every pain,
penalty, fine, or forfeiture, of any nature or kind whatever, as
well pains of deatii as others, for any offence whatever com¬
mitted against or in breach of any act or acts of parliament in
force on and immediately before the fifth day of July one thou¬
sand eight hundred and three, for securing the revenue of
excise, or other duties under the management of the said
Commissioners of Excise respectively, or for the regulation or
improvement thereof ; and the several clauses, powers, and di¬
rections therein contained (unless where expressly altered by
this act), shall, and are hereby directed and declared to extend
to, and shall he respectively applied, practised, and put in exe¬
cution, for and in respect of the several duties of excise hereby
charged and allowed, in as full and ample manner, to all intents
and purposes whatsoever, as if all and every the said acts,
clauses, provisions, powers, directions, fines, pains, penalties, or
forfeitures, were particularly repeated and re-enacted in the
body of this act.
V. And be it further enacted, That in all cases where any Duties to be
duty is imposed by this act on any specific quantity of goods,
wares, or merchandise the same shall be understood, and actual"qi?an'.^
deemed and taken to apgly, in the same proportion, and after tity.
the same rate, to any quantity greater or less than such specific
quantity.
VI. And he it further enacted, That all the monies arising Duties tobe
by the duties by this act imposed, the necessary charges of rais- carried to the
G 4
88 General Duty Act, [J 6.
Dimsa. ing and accounting for the same excepted, shall, from time to
consolidated receipt of his Majesty's Exchequer at
fund. Westminster, and shall be carried to and make part of the con¬
solidated fund of Great Britain.
This act also contained provisions upon the following subjects, which
it has not been considered necessary to set out at length Ac¬
count of the duties (exceptas otherwise provided) to be kept separate for
ten years, and laid before parliament. \ 8. Act not to affect pensions.
^ 9. Act not to alter the hereditary revenue, 8cc. ^ 10. Certain sums
charged on repealed duties, how to be paid. ^ 11. The amount of what
would have been hereditary duties to be set apart. ^ 13,14. Allowance
to common brewers for waste, &c. ^ 15. Act not to affbct licences granted
under otiier acts. ^ 16. Act may be altered.
Weights and In estimating the duties imposed by the excise laws, it will be proper to
measures. refer to 6 G. 4. c. 58. ^6., which enacts that in all acts relating to the ex-
else, whenever and for whatever purpose any gallqp is mentioned, it shall
be deemed to be a gallon imperial standard gallon measure ; and whenever
any other measure bv name is mentioned, it shall be deemed to be a measure
formed of the usual number of gallons, each such gallon being*imperial
standard gallon measure ; and all duties, allowances, drawbacks, payments,
accounts, and reckonings of and relating thereto, under any law of excise,
^shall be made and kept according to such imperial standard gallon measure
only, or some multiple part or proportion thereof. And see 5 G. 4. c.74.;
6G.4. c. 12 ; 4&5W.<¿ c. 49- For the purpose of ascertaining the amount
of duties chargeable by weight, various excise traders are required to keep
scales and weights for the use of the officers : and by 10 G. 3. c. 44. ^1, 2.,
26 G. 3. c. 77. ^ 8., 28 G. 3. c 37. \ 15., penalties are imposed upon traders
using unjust scales or weights, or using any contrivance so as to impede the
officer in taking a true account.
SCHEDULE OF DUTIES, (a)
AUCTIONS.
Great Britain. £. j. d.
DUTIES. 55 Ceo. y. e. 142. For every twenty shillings of
iuctions purchase money arising or payable by virtue
of any sale at auction in Great Britain, for the
benefit of the growers or first purchasers respect¬
ively, of any sheep's wool, the growth or produce
of any part of the United Kingdoifl - - 0 0 2
43 Geo. 3. c. 69., 6d.—45 Geo. S, c. 30. Id. For
every twenty shillings of the purchase money
arising or payable by virtue of any sale at auc¬
tion in Great Britain; of any interest, in posses¬
sion or reversion, in any freehold, customary
copyhold, or leasehold lands, tenements, houses,
or hereditaments, and any share or shares in the
capital or joint stock of any cerporation or
chartered company, and of any annuities or
sums of money (barged thereon, and of any
(a) See note on p. 85., aaté.
Schedule of Duties. 89
£ d.
ships and -vessels, and of any reversionary in- '
terest in the puhlie funds, and of any plate or Auctíens.
jewels, and so in proportion for any greater or
less sum of such purchase money - - - O 0 7
43 Geo. S. c. 69., lOd. —45 Geo. 3. c. SO. 2d.
For every twenty shillings of the purchase
money arising or payable by virtue of any sale
at auction in Great Britain, of furniture, fixtures,
pictures, books, horses, and carriages, and all
other goods and chattels whatsoever, and so in
proportion for any greater or less sum of such
purchase money - - - - -0)0
By treasury warrant dated 10th of September,
1816. On the auction sale price of all imported
goods, except Irish goods imported from Ire¬
land, on the first sale thereof when made by or on
account of the first importer—per cent - O 10 0
Ireland.
54 Geo. 3. c. 82. For and upon every twenty shil¬
lings of the purchase money arising or payable
by virtue of any sale at auction in Ireland ;
Of furniture, fixtures, pictures, books, horses,
and carriages, and all other goods and chattels
whatsoever, not herein otherwise charged, and
not exempt by law - - - - 0 0 10
Of any interest, in possession or reversion, in
any freehold or leasehold lands, tenements,
houses, or hereditaments, and of any annuities,
debts, or sums of money chargeable thereon, or
otherwise, and of any utensils of husbandry and
of farming stock, and of ships and vessels, and
of any article of gold or silver, and jewels, ex¬
cept in cases where the same are otherwise
charged or exempted by law - - . - 0 O 6
As to imported goods see above.
See the regulations for collecting these duties in
17 G. 3. c. 50. §5.-19 G. 3. c. 56.
32 G. 3. c. 11. — 51 G. 3. c. 95. § 2. —
58G.8. c. 79. —6G. 4. c. 81.—7&8 G.4.
C.53 1 & 2 W. 4. c. 4.—4 & 5 W. 4. c. 51.,
and other acts above referred to.
XX EMFTIOXS.
See, as to sales held b¡/ order of public hoards,
^c., 19 G. 3. c. 56. •§ 13., 41 G. 3. c. 28.
§3., 42 G. 3. c. 116. §113., .54 G. 3.
c. 82., 55 G. 3. c. 55. § 12., 10 G. 4.
e. 50. § 78. — Bankruptcy and insolvency,
19 G 3. c. 56. § 15. 54 G. 3. c. 82.
General Duty Act,
54 G. 3. c. 137. § 74. 6 G. 4. e. 16. § 98,
7 G. 4. c. 57. § 87. 10 G. 4. c. 55. § 15—
Executions, 19 G. 3. c. 56. § 15. 54 G. 3.
c. 82.—Distresses for rent, 19 G. S. c. 56.
§ 13., 54 G. 3. c. 82. — Agricultural pro'
duce, 19 G. 3. c. 56. § 14. 54 G. 3. c. 82.
—Manufactures, 29 G. 3. t. 63. § 1. 54 G. 3.
c. 82. — Damaged, condemned, and wrecked
property, 19 G. 3. c. 56, § 15. 17. 54 G. 3.
c. 82. 1 & 2 G. 4. c. 75. § 38. 1 & 2 G. 4.
c. 76. § 20. — Foreign property, 19 G. 3.
c. 56. § 15. 28 G. 3. c. 37. § 12. 30 G. 3.
c. 26. & 29. 32 G. 3. c. 41. 41 G. 3. c. 42.
41 G. 3. c. 91. § 8. 42 G. 3. c. 93. § 3.
47 G. 3. s. 2. c. 65. 52 G. 3. c. 53. § 1.
54 G. 3. c. 82. 57 G. 3. c. 36. 59 G. 3.
c. 54. § 3. 1 G. 4. c. 9. § 3. 5 G. 4.
c. 75. § 2. 1 & 2 W. 4. c. 52. § ». — Treasury
warrant, 21st Oct. 1815; 19lh Feb. 1820;
lOth March J82Ó; 21st Sept. 1821; 26th
Cet. 1825; 6th Jan. 1829; 18lh Mardi 1833;
18th July 1834. — Foreign ministers. Board's
order, 2 May 1822. — Property bought in by
the owner, I9G. 3. c. 56. § 12. 28 G. .3.
c. 37. § 20. 42 G. 3. c. 93. § 1, 2. 54 G. 3.
e. 82. § 22.
Beer. BEER.
See Licences, 7 & 8 G. 4. c. 52.—56 G. 3. c. 58.
— 1 W. 4. c. 51. 64. —4 & 5 W. 4. c. 85.
BRICKS.
43 Geo. 3. c. 69. 5s. 45 Geo. 3. c. 3. lOd. For
every thousand of bricks which shall be made in
Great Britain not exceeding any of the follow¬
ing dimensions, that is to say, ten inches long,
three inches thick, and five inches wide - 0 .5 10
43 Geo. 3. c. 69. For every thousand of bricks
which shall be made in Great Britain exceed-,
ing any of the foregoing dimensions - - 0 10 0
43 Geo. 3. c. 69. 12s. 45 Geo. 3. c. 30. lOd.
For every thousand of hricks which shall he
made in Great Britain, and which shall he
smoothed or polished on one or moreVde or sides,
the same not exceeding the superficial dimen¬
sions of ten inches long by five inches wide - 0 12 10
43 Geo. 3. c. 69. For every hundred of such
last-mentioned bricks exceeding the aforesaid
superficial dimensions - - - The duties
' on paving
tiles.
90
»UTIES.
Auc/(uns,
Schedule of Duties.
N.B. Die duty on paving tiles, if %ot exceeding
ten inches square, was 2s. 5d. per hundred, and
if exceeding ten inches square, 4s. lOd. per hun¬
dred.
These duties to be paid by the maker.
43 Geo. 3. c. 69., 5s. 45 Geo. 3. c.30. lOd. (^Trea¬
sury schedule, July 18.1823, under 4 G.4. c. 30.)
For every thousand of Irish bricks not exceeding
any of the following dimensions, that is to say,
ten inches long, three inches thick, and five inches
wide, imported from Ireland into Great Britain
43 Geo. 3. c. 69. (and Treasury schedule as above).
For every thousand of I rish bricks exceeding
any of the foregoing dimendons which shall be
so imported
43 Geo. 3. c. 69., 12s. 45 Geo. 3. c. 30. lOd.
For every thousand of Irish bricks, smoothed or
polished on one or more sides,not exceeding the
superficial dimensions of ten inches long by five
inches wide, which shall be so imported
For every hundred of such last-mentioned bricks
exceeding the said dimensions ...
The duties to be paid by the importers
See the regidations for collecting these duties in the
acts referred to, and 24 G. 3. c. 2. § 24
25 G. 3. c. 66. — 7 G. 4. c. 49. —7 & 8 G. 4.
c. 53.
91
d.
DtrriEs.
Bricks.
0 S 10
- 0 10 O
. o 12 10
The duiy_ on
paitinz tiles.
EXEMPTIONS.
See, as to draining bricks, 7 G. 4. c, 49. § 3. *
COFFEE, ETC.«
See Licences — Spirits, Foreign, ^c.
GEASS. Glass.
Flint Glass.
5 & 6 Will. 4. c. 77. For and upon every hundred
pounds weight avoidupois, and so in proportion
for any greater or less quantity of the fluxed
materials or metal or other preparations what-
ever, by what name soever the same may be called
or known, that shall be made in Great Britain
or Ireland for the purpose of making flint glass 0 6 8
Such duty to be charged on the gross gauge of
such materials or metal or other preparations in
the pot, of which fluxed materials or metal or
other preparations, 3200 being taken as the
specific gravity, 11 shall be the circular divisor
for finding the contents in each pot, in pounds
92 General- Duty Act,
£ s. d.
Duiisi. weight avoidupoisMwi^out any deduction, abate-
Glast. ment, or allowance whatsoever.
5 & 6 IViU. 4. c. 77. At the end of every round or
period of six weeks, an account shall be made out
by tlie officer of the place in which the glass
house of any maker of flint glass shall he situate,
of the whole quantity of flint glass, for or in
respect of which such maker as aforesaid shall
have been charged with duty upon the fluxed
materials or metal or other preparations, and of
'the whole weight of mnnufaciured flint glass,
wares weighed, or which shall have been made
by such maker of flint glass, within such round
or period of six weeks as afor^aid ; and If, upon
. such account being made out, the weight of such
manufactured glas^ and glass wares, shall exceed
the quantity of such glass with which such maker
shall have been so charged with duty as afore¬
said by any greater quantity than the quanty of
, 40 per centum upon the whole ^quantity of such
flintglass, as last aforesaid, every such maker sliall
be charged with and pay upon every pound
weight of such excess - . - O 0 2
over and above any duty that shall have been
paid or charged upon the fluxed materials, metal,
or other preparations from which such flint
glass as aforesaid shall have been made.
Piale Glass-
9 Geo. 4. c. 48. For every hundred weight of the
materials or metal or other preparations what¬
ever, by what naine soever the same are or may
l)e called or known, which shall be made use of in
any part of the United Kingdom, in the making
of plate glass in plates, or sheets, not being of
less thickness throughout than one eighth part of
an inch, or of greater thickness throughout
than Ave eighths part of an inch (a), and made
for the purpose of being ground and polished
as plate glass - - - - 3 0 0
and so in proportion for any greater or less
quantity.
For every hundred weight of the materials or metal
or other preparations whatever, by what name
soever the same are or may be called or known,
which shall be made use of in any part of the
United Kingdom, in the making of plate glass,
other than in such plates or sheets as aforesaid - 4 18 0
(fl) SceS&6W.4. Ç.77. |21.
Schedule of Duties.
93
£ J. d. DITIES.
and so in proportion for any greater or less
quantity.
Spread Window Glass»
For every hundred weight of spread window glass,
commonly called or known by the name of broad
glass, which shall be made in any part of the
United Kingdom
1 10 0
For every hundred weight of all other window glass
not being spread glass, whether dashed or other¬
wise manufactured, and commonly called 'or
known by the name of crown glass or German
sheet glass, which shall be made in any part
of the United Kingdom - - - 3 13 6
and so in proportion for any greater or less
quantity.
Common Bottles»
For every hundred weight of materials or metal, or
other preparations whatever, by what name so¬
ever the same are or may be called or known,
which shall be made use of in any part of the
United Kingdom in making common bottles
(the same not being phials), and in the making
of vessels made use of in chemical laboratories,
and of garden glasses, and of all other vessels or
utensils made of common bottle metal - - 0 7 O
and so in p/oportion for any greater or less
quantity.
The said several rates and duties to be paid by
the maker or makers thereof respectively.
See the regulcUions for collecting these duties in the
acts referred tOf and 19 G. 2. c. 12. —17 G. 3.
c. 39 32 G. 3. c. 40. — 34 G. 3. c. 27
35 G. 3. c. 114. — 47 G. 3. s. 2. c. SO. —
49 G. 3. c. 63. —51 G. 3. c, 69. & 104
54 G. 3. c. 97. —55G. 3. c. 113. —56 G. 3.
c. 108.—58G.3. C.33. —59G. 3. c. 115.—
6 G. 4. c. 117. — 7 & 8 G. 4. c. 53. —
2 & 3W. 4. c. 102.
HOPS.
Paps.
43 Geo. S. c. 69. 45 Geo. 3. c. 94. For every pound
weight avoirdupois of hops growing or to grow
in Great Britain, which shall be cured and made
fít for use to be paid by the owners or possessors
thereof
- 0 0 2
Treasury schedule, dated 18th July 1823, founded
on 4 G. 4. c. 30. For every pound weight avoir-
94 General Duty Act,
4-
DUTIES. dupois of hops of the growth of Ireland which
shall be imported from Irelitpd into Great Bri¬
tain, to be paid by the importer thereof - - 0 0 2
See the regulalions for collecting these duties in
the acts referred to, and 9 Ann. c.l2.—6G. 1.
c. 21. — T G. 2. c. 19. § 2. — 39 & 40 G. 3.
c. 81.—48 G. 3. c. 134.—54 G. 3. c. 123
1 & 2 G. 4. c. ICQ. — 7 & 8 G. 4. c. 53. —
1 & 2 W. 4. c. 53.
Mall. MALT.
6 Geo. 4. c. 58. For and upon every 100 gallons
imperial standard gallon measure, and so in pro¬
portion for any greater or less quantity of malt
made in any part of the United Kingdom of
Great Britain and Ireland from barley or any
other corn or grain (except malt made for home
consumption in Scotland (or I reland, 11 G. 4.
c. 81. § 1.) from bear or bigg only), or which
shall be brought from Scotland into England,
without a certificate from the proper officer that
it hath paid the full duty hereby imposed, an
excise duty of - - - -1134
This duty is 2s. 8d. per bushel, but by Treasury
warrant dated 11th May 1826, only 2s. 7d. per
bushel is now received.
6 G. 4. c. 58. (as to Scotland) 11 G. 4. c. 31. (as
to Ireland). For and upon every 100 gallons,
imperial standard gallon measure, and so in
proportion for any greater or less quantity, of
malt which shall be made from hear or bigg
only in Scotland or Ireland, for consumption
in Scotland or Ireland - - - 1 5 O
or 2s. per bushel.
See the regulations for collecting these duties in the
acts referred to, and 6 G. i. c. 81.—7 & 8 G. 4.
c. 52. —7 & 8 G. 4. c. 53. — 11 G. 4. c. 17.
I & 2 W. 4. c. 55
Taper. PAPER.
43 Geo. 3. t. 69. (Great Britain) 5 G. 4. c. 55.
(Ireland). For every pound weight avoirdupois
of paper made in Great Britain or Ireland, of
the first class or denomination (that is to say) all
paper, other than bronn paper, made of old ropes
or cordage only, without separating or extracting
the pitch or tar or any part therefrom, and with¬
out any mixture of other materials therewith,
and not being glazed paper for clothiers and hot
pressers, nor being s(ieatbing paper or button
paper or button board - - - 0 0 3
Schedule of Duties. S 5
£ s. d.
For every pound weight avoirdupois of paper dvties
made in Great Britain or Ireland of the second "paper.
class or denomination, that is to say, all brown
paper made of old ropes or cordage only, as
aforesaid - - - . .001^
For every hundred weight of glazed paper for
clothiers and hot pressers, and of millboard made
in Great Britain and Ii eland, and so in propor¬
tion for any greater or less quantity - - 1 1 0
47 Geo. 3. sess. 2. c. 30. (Great Britain) 5 G. 4.
c. 55. (Ireland). For every hundred weight of
sheathing paper, button paper, and button board
made in Great Britain or Ireland, and so in pro¬
portion for any greater or less quantity . - I 1 0
Pasteboard,
56 Geo. 3. c- 103. (Great Britain). 5 Geo. 4. c. 55.
( Ireland). For every hundred weight of all paste¬
board which shall be made in Great Britain or
Ireland, from paper wholly of the second class
or denomination - - - -0140
For every hundred weight of all pasteboard which
shall be made in Great Britain or Ireland wholly,
or in part from any paper, millboard, button
board, button paper, glazed paper, or sheathing
paper, other than paper of the second class or de¬
nomination, and so in proportion for any greater
or less quantity - - - - 1 8 0
The said duties to be payable in British cur¬
rency, and to be paid by the makers.
Stained Paper.
43 Geo. 3. c. 69. (Great' Britain). 5 Geo. 4. c. 55.
(Ireland). For every yard square of paper which
shall be printed, painted, or stained, in Great
Britain or Ireland, to serve for hangings or other
uses, over and above the duties payable for such
paper before the printing, painting, or staining
thereof - - - - -OOlf
The said duties to be paid by the printer,
painter, or stainer thereof.
See the regidationsfor collecting these duties in the
acts referred to, and 10 Ann. c. 19. — I G. 1.
S. 2. c. 36 26 G. 3. c. 78. —34G. 3. c. 20.
— 41 G. 3. .c. 8. —42 G. 3. c. 94. — I G. 4.
— 7 & 8 G. 4. c. 53.
SOAP.
3 WiU. 4. c. 16. Forevcry pound weight avoirdu¬
pois of all hard soap which shall be made in
Great Britain - - - - - OOlJ
Soap.
£ s. d.
-001
O Ii
General Duty Act.
For every pound weight of ell soft soap which shall
be made in Great Britain
These duties to be paid by the makers.
3 Wiä. 4. c. 16. For every pound weight avoirdu¬
pois of all hard soap which shall be brought from
Ireland into Great Britain - - - O
For every pound weight of soft soap which shall
be brought from Ireland into Great Britain - 0 0 1
These duties to be paid by the importers.
See the regulationt for colletting these duties in
the acts referred to, and 10 Ann. c. 19. —
1 G. 1. sess. 2. c. 36. § 14.— 12 G. 3. c.;46.
§ 7. 10. — 17 G. 3. c. 52. — 24 G. 3. sess. 2.
C.43. §14.—27G.S. C.31. § 19. —28 G. 3.
c. 37. — 47 G. 3. sess. 2. c. 30. § 9. —
.59 G. 3. c. 90.—6 G. 4. e. 81.—7& 8 G. 4.
C.53.
Spirits. SPIRITS.
England.
6 Geo. 4. c. 80. For and upon every 100 gal¬
lons imperial standard gallon measure of spirits
of the strength of hydrometer proof, as denoted
by the hydrometer called Sikes's hydrometer,
which shall be made or distilled in England by
any person or persons whomsoever the sum of
thirty-five pounds, and so in proportion for any
greater or less degree of strength, and for any
greater or less quantity, to be paid by the first
maker or distiller of such spirits (iring per go/fon) 0 7 0
1 IVill. 4. c. 49. For and upon every gallon of
spirits of the strength of hydrometer proof, ascer¬
tained by the hydrometer called Sikes's hydro¬
meter, which shall be made or distilled in
England by any person or persons whomsoever,
an additional duty of sixpence, and so in pro¬
portion, &c. (as above) - . - - - O 0 6
The additional duty was also charged on stock
in hand.
Scotland.
Geo. 4. c. 58. For and upon every 100 gallons
imperial standard gallon measure, and so iñ
proportion for any greater or less quantity of
spirits of the strength of hydrometer proof, and
so in proportion for any greater or less degree
of strength made or distilled in any part of Scot-
land from any wort or wash brewed or made
0 7 6
Schedule of Dutíet. -9T
£ s. d.
from malt, or from com or grain, malted or un-
malted, or any mixture thereof, or from sugar Spirih.
or" from potatoes, by any" person or persons
whomsoever, "or for which any distiller shall be
chargeable, 14l. 3s. •fd- (being per gallón)' - 0 2. 10
1 failli 4. c. 49. For and upon every gallon of
spirits of such strength as aforesaid (viz. hydro¬
meter proof) which shall be m^de in Scotland,
an additional duty of - -- -002
For and upon every gallon of spirits of such strength
as aforesaid, which shall be made or distilled in
Scotland, a further additional duty of - - O O 4
0 3 4
over and above the said additional duty of two¬
pence, and so in proportion for any greater
or less degree of strength, or any greater or
less quantity.
' The additional duty was also charged on
stock in hand.
6 Geo. 4. c. 80. For and upon every hundred gal¬
lons of spirits of such strength as aforesaid,
which shall, have been or shall be made and ex¬
tracted in Scotland, and. warehoused there with¬
out payment of duty, and which shall be taken
out of warehouse there for the pui^ose.of being
brought or imported into England for consiimp-
tiofi, the sum of thirty-five pounds .and so in
proportion for any greater or less degree of
strength, or any greater or less quantity, to be
paid by the distiller or proprietor thereof at the
time of the delivery of such spirits from the ware-
housein Scotland for the purposeof being brought
or imported into Fngland (being per gallon) .- 0 7.0
1 WilU'4. c. 49. For and upon every gallon of
spirits of such strength as pforesaid which shall
have been or shall be made and extracted in
Scotland, and warehoused there without payment
of duty, and which shall have been 0r.shall be
taken out of warehouse there for the purpose of
being removed or imported- into England for
consumption, an addith>nal duty of sixpence, and
so in proportio"n, &c. (os above)' - ..'-006
An additional duty of 24. per gallon was also
by the same act charged ofi stock in hand on
16th March, 1830,. and 4d. per gallop on stock
in hand on 14th June, 1830.
[And see allowances.]
H
O 7 6
General Duty Act.
£ 5. a.
Ireland.
i&5 Will. 4. c. 75. For and upon every gallon of
spirits of the strength of hydrometer proof which
shall be made or distilled in Ireland, or which
shall be warehoused in Ireland and taken out
for consumption - - - - - 024
and so in proportion for any greater or less
degree of strength, or any greater or less quan¬
tity.
For and upon every gallon of spirits of such
strength as aforesaid, which shall be made or
distilled in Ireland, and which shall be or shall
have been warehoused there free of duty, and
which shall be taken out of warehouse for re¬
moval into Scotland for consumption - - 0 3 4
and so in proportion, &c. (as above)
For and upon every gallon of the like spirits
which shall be taken out of warehouse for removal
to England for consumption - - - 0 7 6
and so in proportion, &c. (as above")
[And see allowances.]
.'See the regulations fir collecting these duties in
the acts referred to, and 4 G. 4. c. 94. —
6 G. 4. c. 81. — 9 G. 4. C. 44. — 7 & 8 G. 4.
«..53. —1&2W.4. C.55.—2W.4. c.29.—
2 & 3 W. 4. c. 74 3 & 4 W. 4. c. 68.
SPIRITS (FOUEIGN), TEA, AND TOBACCO.
The duties on foreign s/ñrUs, tea, and tobacco are
customs duties ; but, for securing their collection,
the articles are sulgect to various excise regulations.
See, as to foreign spirits, the acts referred to under
the title Spirits ; and as to tea, 10 G. 1. c. 10. —
12 G. 3. C. 46. — 7 G. 4. c. 49 3 & 4 W. 4.
•c. 101. ; and as to tobacco, 29 G. 3. c. 68. —
30 G. 3. c. 40. — 37 G. 3. c. 42. (Irish. )—1 & 2
G. 4. c. 109. — 6 G. 4. c. 81. — 7 & 8 G. 4.
e. S3. ; and as to each of the articles, '9 G. 4.
c. 44. — S & 4 W. 4. c. 52. ond the general Per¬
mit Act, 2 W. 4. c. 16.
VINEGAR.
6 Geo. 4. iC. 37. For and upon every one hundred
gallons imperial standard gallon measure of vi¬
negar.or acetous acid, or liquors prepared or pre¬
paring for winegar or acetous acid, brewed or
made in any ^part of the united kingdom of
Great Britain and Ireland for sale, to be paid by
the maker thereof ; and so in proportion for any
greater or less quanti^ - - - - 0 16 8
being per gallon 2d.
Schedule qf Allowances and Drawbacks.
See the regulations for collecting this duty in the
act referred to, and 26 G. 3. e. 73. — 10 & 11
W. 3. c. 21. —58 G. 3. C.65.—6G. 4. c.81.
7 & 8 G. 4. c. S3.
WINE.
See Licences,
■SCHEDULE OF ALLOWANCES AND
DRAWBACKS,
AUCTIONS.
See Schedule of Duties.
BEER.
See Malt,
BRICKS AND TILES. £ s. d. sticks.
43 Geo. 3. c. 69.—45 Geo. 3. t. 30. For all bricks
made in Great Britain, fur which the duties im¬
posed in respect thereof shall have been paid,
and which shall be duly exported to foreign
parts as merchandise — — jilt the duties.
By 39 & 40 Geo. 3. c. 67., the drawbacks on
bricks exported to Ireland are to be the same as
the duties upon Irish bricks and tiles imported.
The drawbacks to be paid to the exporters.
As to the power of the Treasury to remit the
duties on bricks used in building churches, see
S G. 4. c. 72. § 27.
GLASS. -Glass.
Flint Glass.
5 & 6 fVill. 4. c. 77. For and upon every one hun¬
dred pounds weiglit nvoirdupois, and so in pro¬
portion for any greater or less quantity of flipt
glass, which shall be made in Great Britain or
Ireland, and for and in respect of which, or of
the materials, metal, or other preparations from
which the same shall have been made, all excise
duties payable thereon shall have been duly
charged, and which shall be exported £rom thence
as merchandise to foreign parts - — - O 18 5
By general order, Nov. 8. 1835, .drawback
, is allowed on flint glass exported to Guernsey,
Jersey, Aldemey, Sark, and Man.
a2
©lefias.
Spirits.
AU.OWANrKS
ANP
DRAWBArKS.
100
AL1>I)\VA>VCGS
AND
• RAWtlACKA.
measure, of ground or polished plate glass
made in any part of the United Kingdom from
materials or metal, or other preparations for or
upon which the duties payable for, or in respect
of plate glass shall have been paid, and which
shall be exported from any part of the United
Kingdom to foreign parts, in rectangular plates
of the size of six inches in length, by four inches
in breadth at the least, and of the thickness
throughout of one eighth part of an inch at least,
and which shall be free from stains, and of good
and fair quality, and fit for immediate use as
ground and "polished glass - - 0 2 9
and so in proportion for any greater or leSs
quantity.
Crown Glass.
For every hundred weight of window glass, not
being spread glass, whether flashed or otherwise
manufactured, and commonly called or known
by the name of crown glass, or German sheet
glass, ma^e in any part of the United Kingdom,
for which the duties shall have been paid, which
shall he exported from any part of the United
Kingdom to foreign parts, or to the islands of
Jersey, Guernsey, Alderney, or Sark, in whole
tables, or half tables, or quarter tables, and so in
proportion for any greater or less quantity than
a hundred weight of such whole tables, half
tables, or quarter tables, calculating the draw¬
back upon the weight of the whole table ex¬
ported, although the same may be cut into half
or quarter tables for the convenience of export¬
ation - - - - 3 13 6
For every hundred weight of panes of window
glass, not being spread glass, whether flashed or
otherwise manufactured, and commonly called
or known by the name, of crown glass, made in
any part of the United Kingdom, for which the
respective duties shall have been paid, and which
shall be exported from any part of the United
Kingdom to foreign parts, such panes being in
regular rectangular figures, not being of less
dimensions than six inches in length.by four
inches in breadth, nor containing any part of the
bullion or thick centre part of the table from
which any such panes shall have been cut - 4 IS O
and so in proportion for any greater or less
Quantity than a hundred weight of such panes.
Sckedvle of Allowances and Drawbacks.
101
- 1 10 0
0 7 0
Spread IfiiidotD Glass» £
For every hundred weight of spread window glass,
commonly called or known by the name of
broad glass, made in any part of the United
Kingdom, for which the duties shall have been
paid, and which shall be exported from any part
of the United Kingdom to foreign parts, or to
the islands of Jersey, Guernsey, Alderney, or
Sark - _ _ -
and so in proportion for any greater or less
qqantity.
Common Bottles.
For every hundred weight of common bottles (not
being phials), and of vessels made use of in
chemical laboratories, and of garden glasses, and
of all othér vessels or utensils of common bottle
metal, made in any part of the United Kingdom
from materials or metal, or other preparations
for which the duties shall have been paid, and
which shall be exported from any part of the
United Kingdom to foreign parts, or to the
islands of Jersey, Guernsey, Alderney, or Sark
and so in proportion for any greater or less
quantity.
German Sheet Glass.
5 ¿fe 6 Will. 4. c. 77. For every hundred weight of
panes of German sheet glass, made in any phrt
of the United Kingdom, and for whicli the duty
shall have been charged, and which shall be ex¬
ported as merchandise from any part of the
United Kingdom to foreign parts, such panes
not being of less dimensions Uran six inches in
length, by four inches in breadth
and so in proportion for any greater or less
quantity than a hundred weight of such panes.
The drawbacks to be paid to the exporters.
As to the power of the Treasury ¿o remit the
duties on glass used in building churches, sec
3 G. 4. c. 72. § 27.
HOPS.
45 Geo. 3. c. 99. On the exportation of British
hops to the Isle of Man, a drawback of the whole
duty paid thereon - - - whole duty.
1 & 2 Geo. 4. c. 100. Fur every pound weight
avoirdupois of hops grown, cured, and made fit
for use in Great Britain, and exported as mer¬
chandise to foreign parts - - Whole duty.
The drawback to be paid to the exporter.
H 3
ALLOW ANC EX
AND
DRAWBy^CKS.
Glass.
4 4 0
Bops,
102 General Duty Act,
AI,l,OVrANCE» MALT.
AND £ d.
DRAWBACK», j 51. Pgr and upon every barrel of
Mafí. tliirty-six gallons, and so in proportion for any
greater quantity of beer brewed by any entered
brewer of beer, for sale in the United Kingdom,
and which shall be duly exported to foreign
parts as merchandise - - • - 0 .? O
in the brewing whereof not less than two bushels
of malt shall have been used to every thirty-six
gallons of such beer.
The drawbacks to be paid to the exporters.
And see S]nrils-
Paprr. PAPER.
43 GeO' 3. c. 69., and 56 Geo- 3. c. 103. (Great
Britain), 5 Geo. 4. e. 55. (Ireland). For all such
glazed or other press papers made in Great Bri¬
tain or Ireland for clothiers and hot-pressers as
shall be actually and bonà fide used, employed,
and consumed in the pressing of woollen cloths
and stuffs in Great Britain or Ireland - - The whole duly.
43 Geo. 3. c. 69. For all paper made in Great
Britain of the first class or denomination, which
shall be used in the printing of any books in the
Latin, Greek, Orientador Northern languages;
or in the printing of Bibles, Testaments, Psalm-
books, Books of Common Prayer and Confession
of Faith, and the larger and shorter catechism, or
any of them, within the Universities of Oxford
and Cambridge, or either of them, by permission
of the Vice-Chancellors of the same respectively;
or which shall be used in the printing of any
books in the Latin, Greek, Oriental, or Northern
languages, within the Universities of Scotland,
or any of them, by permission of the principals
of the same respectively ; or which shall be used
by the King's printers in England and Scotland
respectively, in the printingof Bibles,Testaments,
Psalm-books, Books of Common Prayer of the
Church of England, the book commonly called
or known in Scotland by the name of tbe Con¬
fession of Faith, or the larger or shorter cate¬
chism of the Church of Scotland - The whole duty.
5 Geo. 4. c. .55. For all paper made in Ireland
of the first class or denomination, which shall be
used by the King's printer in Ireland, in print¬
ing Bibles, Testaments; Psalm-books, and Books
of the Common Prayer of the Church of England
and Ireland, or which shall be used at the press
Schedule of AUowcmcet and Drawhachs.
of the College of the Holy and Undivided Tri¬
nity, of Queen Elizabeth, near Dublin, in print¬
ing such Bibles, Testaments, Psalm-books, and
Books of Common Prayer, or in the printing
of any books in the Latin, Greek, Oriental, or
h^^hern languages, or'in the printing of any
Confession of Faith, or the larger or shorter
catechism _ - - TheujkoUáuty^
For the allowance payable on pasteboard made
from duly-charged paper, see 56 G- 3. c. 103.
§ 13., ^c.; and fir the allowance payable on
damaged paper, see 1 G. 4. c. 58. § 22.
43 Geo. 3. c. 69-(Great Britain), 5 Geo. 4. c. 55.
(Ireland). For all paper made in Great Bri¬
tain or Ireland, for which the duties imposed in
respect thereof shall have been paid, and which
shall be duly exported as merchandise to foreign
parts. AUtkeduner
56 Geo. 3. c. 103. (Great Britain), 5 Geo. 4. e. 55.
(Ireland). For every hundred weight of paste¬
board made in Great Britain or Ireland from
paper wholly of the second class or denomina¬
tion, and for which all the duties imposed for or
in respect thereof shall have been paid, and
which shall be duly exported as merchandise to
foreign parts - - - - 0 14 O
For every hundred weight of all pasteboard made
in Great Britain or Ireland, wholly or in part
from any paper, millboard, button board, button
paper, glazed paper, or slieathing paper, other
than paper of the second class or denomination,
and for which all the duties imposed for and in
respect thereof shall have been paid, and which
shall be duly exported as merchandise to foreign
parts - - - - -ISO
and so in proportion for any greater or less
quantity.
43 Geo. 3. c. 69- (Great Britaini, 5 Geo. 4. c. 55.
(Ireland). For every hundred weight of mill¬
board made in Great Britain or Ireland, for
which the duties imposed in respect thereof
shall have been paid, and which shall be duly
exported as merchandise to foreign parts, and
so in proportion for any greater or less quan¬
tity - - - -110
47 Geo. 3. Sess. 3. c. 30. (Great Britain), 5 Geo. 4.
c. 55. (Ireland). For every hundred weight
of sheathing paper, button paper, and button
board made in Great Britain or Ireland, for-
B 4
AtLOWAVC tv
AND
nkAWDACKSt
Paper.
General Duty Áci.
£ >. d.
ALLowA.'vcBs whicH the duties in ,respect thereof shall have
BRAw^AcKs. fully paid, and which shall be duly exported
—— as merchandise to foreign parts, and so in pro-
Papet. portion for any greater or less quantity - 1 1 O
43 Geo* 3. c. 69. (Great Britain), 5 Geo* 4. c. 55.
(Ireland). For every poynd weight avoirdu¬
pois of books in per&ct and com[/)ete sets (or if
periodical publications, in perfect parts or num¬
bers), and of blank, plain, or ruled account
books, whether bound or unbound, made of or
printed or ruled, on paper of the first class or
denomination, the duties in respect whereof
shall have been paid (for \vbich books no.dqiw-
back or allowance whatever shall have been paid,
received, or obtained), and which shall be duly
exported as merchandise to foreign |>arts - - 0 0 3
43 Geo, 3. c. 69. (Great Britain), Treasury war¬
rant, 21st Jan. 1824, under 4 Geo. 4. t. 66. (Ire¬
land). For every square yard of paper printed,
painted, or stained in Great Britain or Ireland,
for hangings or other uses, for whjch the duties
imposed in respect thereof shall have been paid,
and which shall be duly exported as merchan¬
dise to foreign parts ' . - 0 Ô 2
Also the duty on the paper calculated in the
manner directed by 47 G, 3., Sess. 1. c. 18. § 15.
being at the rate of forty pounds weight of paper
fur every thirty dozen square yards of stained
paper.
The drawbacks are to be paid to the exporters.
Sttap. SO A p.
3 Will. 4. c*' 16. On all soap used, employed, or
consumed in Great Britain in the making of any
cloths, serges, kerseys, bays, stockings, or other
manufactures of sheep or lamb^ wool only, or
inanufuctures whereof the greatest part of the
value of the materials shall be wool, or in the
finishing of the said manufactures, or preparing
the wool for the same, or in the whitening of new
linen in the piece for sale, or in preparing and
finishing any manufactures from flax or cotton
for sale, or in the process of throwing, printing,
or dyeing of silks, one half of the respective al¬
lowances payable on soap used for such purposes,
before 1st June, 18S3, viz.;
o-ii 1- n .. I Hard soap O Ó 1 ^
Silk, l.nen, flax, or cotton - - | O 0 0|
f Hard soap O O 1 ¿
Wool
\ Soft soap 0 0
Schedule of AlloivaflCés and Drawbachs. 105
£ s. d.
These allowances are, by S & 6 W. 4. c. 15., to AiLmvANcEs
be in force until the end of the session of par- DnAWBAciu.
liament next after the 31st May, 1838. —
3 ]nU.i.c. 16. For every pound weight of all
hard soap for which the duties in respect thereof
shall have been paid, and which shall be ex¬
ported as merchandise from Great Britain to
foreign parts, or which shall be shipped as stores
of any vessel entitled to ship goods as stores, duty
free, or which shall be removed from Great
Britain into Ireland, a drawback of - - 0 0 1§
For every pound weight of soft soap which shall
be so exported, shipped, or removed, a draw¬
back of - - - - -001
SPIRITS.
2 IViil. 4. c. 29. For and upon every gallon of
spirits, and so in proportion for any greater or
less quantity of spirits of the strength of hydro¬
meter proof, and so in proportion for any greater
or less strength, distilled in Scotland or Ireland
from malted corn only, not being mixed with any
unmalted corn or grain whatever, after the rate
of two gallons of such spirits for every bushel of
barley malt, or one bushel and one fourth of a
bushel and one third part of a gallon of malt
made frotn bear or bigg only, in respect of which
spirits any distiller in Scotland or Ireland shall
be charged with duty, during the time that such
distillershall use malt only, an allowance of - 0 0 8
4 Geo. 4. c. 94., 6 Geo. 4. c. 58., and Treasury war¬
rant dated May 11.1826. If the malt used by any
distiller of spirits from malt only be less than
after the rate of one bushel for every two gallons
of proof spirits charged on the distiller, the
above allowance is subject to a deduction of
2s. 7d. for every bushel of malt so deficient.
For the regulations under which the above al¬
lowances and drawbacks are payable, see the acts
referred to under the different heads, and 25 G. 3.
c. 74 26 G. 3. c. 40. — 56 G 3. e. 104. —
57 G. 3. e. 87.
Sph'iU.
106
GENERAL LICENCE ACT,
6 G. 4. c. 81.
yíit /let to repeal several Duties jwyable on Excàe Licences
in Great Britain and Ireland, and to impose other Duties in
lieu thereof; and to amend the Laws for granting Excise
Licences. [27th June, 1825.]
BEPEAL. REPEAL OF OLD AND IMPOSITION OF NEW DUTIES.
WHEREAS it is expedient to repeal the several duties and
sums of money payable for or upon certain excise licences in
Great Britain and Ireland respectively, and to impose other
duties in lieu thereof, and to amend the general laws of excise
for granting such licences ; Be it therefore enacted by the
king's most excellent Majesty, by and with the advice and con¬
tent of the Lords Spiritual and Temporal, and Commons, in
this present Parliament assembled, and by the authority of the
^tiea on tame. That from and after the fifth day of July one thousand
"ncM to eight hundred and twenty-five, all and singular the respective
ceaie. duties and sums of money granted or payable for or upon any
excise licence in England, Scotland, or Ireland, or for or upon
the granting thereof by any act or acts of parliament in force
at and immediately before the sard fifth day of July one thou¬
sand eight hundred and twenty-five, or by any other act or
acts passed in this present session of parliament, shall cease
and determine, save and except in all cases relating to the
recovering, allowing, or paying any arrears of such duties and
sums of money as aforesaid respectively, which on the said
fifth day of July one thousand eight hundred and twenty-five
shall remain due and unpaid, and save and except as to any-
fine, penalty, or forfeiture, fines, penalties, or forfeitures
relating thereto respectively, whieh shall, on or before the said
fifth day of July one thousand tight hundred and twenty-five,
have been incurred, and shall then remain due and unpaid, and
save and except as to any excise licence or licences theretofore
granted, and any bond or bonds made or given by any excise
trader before the said fifth day of July one thousand eight
hundred and twenty-five, and which shall then remain in force
and unexpired.
liistesd of the II. And be it further enacted. That from and after the
"^Mled'the thousand eight hundred and twenty-
foUovring five, in lieu and instead of the duties by this act repealed, there
•hall be shall be raised, levied, collected, and paid unto his Majesty,
levied. heirs and successors, in and throughout the united king¬
dom of Great Britain and Ireland, the several duties of excise,
or rates and sums of money herein-after following; (that is to
say.)
§2.1 6 Geo, 4. Cap. ai. 107
For and upon every excise licence to be taken out by any uctna
maker, manufacturer, trader, dealer, retailer, or person Dimes
herein-after mentioned, within Great Britain and Ireland, to
be paid by such maker, manufacturer, trader, dealer, re¬
tailer, and person respectively, the respective annual sum or
duty of excise in British currency herein-after mentioned ;
(that is to say,)
AUCTIONS. £ « d.
For and upon every excise licence to be taken out
by every person exercising or carrying on the
trade or business of an auctioneer, or selling
any goods or chattels, lands, tenements, or here¬
ditaments, by auction - - - S O 0
BEER. (»)
Every brewer of table beer only for sale, if the
quantity of beer brewed by such brewer within
the year ending the lOtli day of October, pre¬
vious to taking out such licence, shall not exceed
20 barrels - - _ . -
0
lO
o
If the same shall exceed 20 barrels, and shall not
exceed 50 barrels - - -
1
0
0
If the same shall exceed 50, and shall not exceed
100 barrels ....
1>
10
0
Or if the same shall exceed 100 barrels
2
0
o
Every brewer of beer (other than table beer only)
for sale, if the quantity of beer brewed by such
brewer within the year ending the I'Oth day of
October, previous to taking out such licence,
shall not exceed 20 barrels
0
10
0
If the same shall exceed 20, and shall not exceed
50 barrels . . - . -
1
O
0
If the same shall exceed 50, and shall nut exceed
100 barrels ....
1
10
o
If the same shall exceed 100, and shall not exceed
1000 barrels . . . -
2
0
o
If the same shall exceed 1000, and shall not exceed
2000 barrels
3
0
o
If the same shall exceed 2000, and shall not
exceed 5000 barrels -
7
10
o
If the same shall exceed 5000, and shall not
exceed 7500 barrels - . -
11
s
0
If the same shall exceed 7500, and shall not
exceed 10,000 barrels ...
15
0
0
(a) In consequence of tlie repeal of the duty on beer, there is now no
distinction between table tieer brewers and other brewers ; and by 1 W. 4.
c. 51., the rate of the brewer's licence is to be calculated according to the
quantity of malt be may consume in his brewery, viz. one barrel for every
two bushels of malt, and not according to tbe-iiumber of barrels of treer
he brews.
108
General Licence Act,
[§2.
LIOPNt'B
Dtn'IKS.
£ s. d.
If the same shall exceed 10,000, and shall not
exceed 20,000 barrels - - - 30 0 0
If the same shall exceed 20,000, and shall not
exceed 30,000 barrels - - - - 45 0 0
If the same shall exceed 30,000, and shall not
exceed 40,000 barrels - - - 60 0 0
Or if tbe same shall exceed 40,000 barrels - 75 0 O
Every person who shall first become a brewer of
beer for sale, on taking out such licence as afore¬
said for that purpose, shall pay the sum of ten
shillings, and within ten days after the tenth day
of October next after taking out such licence,
'pay such further additional sum as, with the said
sum of ten shillings, shall amount to the duty
herein-before mentioned, according to the num¬
ber of barrels of beer brewed within the preceding
year, or period for which such licence was
granted - - . - 0 10 0
Every brewer of beer for sale, who shall retail such
beer to be consumed elsewhere than on his, her,
or their premises - - - -550
Every person, not being a brewer of beer who shall
sell strong beer only in casks, containing not less
than 4§ gallons imperial standard gallon measure,
or in not less than two dozen reputed quart
bottles at one time, to be drunk or consumed else¬
where than on his, her, or their premises - 3 3 0
Every person who shall be duly autliorized by
Justices of tbe Peace to keep a common inn,
alehouse, or victualling house, and who shall sell
beer, cider, or perry by retail, to be drank or
consumed in bis, her, or their house or premises,
if the dwelling-house in which such person shall
reside or retail beer, cider, or perry, as aforesaid,
at the time of taking out such licence, shall not,
together with the offices, courts, yards, and
gardens therewith occupied, be rated under the
authority of any act or acts of parliament for
granting duties on inhabited bouses at a rent of
twenty pounds per annum or upwards^ or shall not
be rented or valued at such rent or annual value
or upwards - - - - -110
And if rated, rented, or valued as aforesaid, at
twenty pounds per annum, or upwards (a) - 3 3 O
(n) By 4 & 5 W. 4. c. 85. J I.S., for and upon every licence to be
taken out by any person for the selling by retail of beer not to
be drank or Consumed in or upon tbe house or premises where
■ sold - - - . - - - - - - -110
Kor and upon every licence to be taken out by any person for
§ 2.] 6 Geo. 4. Cap. 81. 109
£ s. d.
^ • LICENCE
CANDLES. DirriEN.
\_Repealed iy 1 & 2 IF. 4. c. 19.]
COFFEE.
Every person trading in or selling coffee, tea, cocoa
nuts, chocolate, or pepper - - - 0 11 O
GLASS.
Every glass maker, for each and every glass
house - - . . 20 O 0
■HIDES.
\^Repealed iy II G. 4. v. 16.]
MALT.
Every maltster or maker of malt. If the 'quantity
of malt made by such maltster or maker of malt
within the year ending the fifth day of July in
each year shall not exceed 50 quarters - 0 7 6
If the same shall exceed 50, and shall not exceed
100 quarters - ' - - ' 0 15 0
If the same shall exceed 100, and shall not exceed
ISthquarters - - - - 1 ' 2 6.
If the same shall exceed 150, and shall not exceed
200 quarters - ' - - - 1 10 0
If the same shall exceed 200, and shall not exceed
250 quarters - - - - 1 17 6
If the same shall exceed 250, and shall not exceed
300 quarters " - - - 2 5- O
If the same shall exceed 300, and shall not exceed
350'quarters - - - 2 12 6
If the same shall exceed 350, and shall not exceed
400 quarters - - - 3 O 0
If the same shall exceed 4Ö0, and shall not exceed
450 quarters - - - 3 7 6
If the same shall exceed 450, and shall not exceed
500 quarters - - 3 15 0
the selling by retail of beer to be drank or consumed in or
upon the house or premises where sold, the annual sum of - 3 3 0
By Treasury order, dated 9th November 1830, no objection is to be made
to the sale of .table beer only by retail without liceuce, provided it bé not
sold at a higher price than lid. per quart
CIDER.
By. 1 WtU. i. c. 64. licence to sell.cider by retail in any part
of England, in any house or premises' specified in such licence 110
^ ^ General Licence Act, [§ 2.
£ s. d.
Mc«Mc* If the same shall exceed 500, and shall not exceed
550 quarters - - - - 4 2 6
And if the same shall exceed 550 quarters • 4 10 0
Every person who shall first become a maltster or
maker of malt, on taking out such licence as
aforesaid for that purpose, shall pay the sum of
seven shillings and sixpence, and, within ten
days after the fifth day of July next after taking
out such licence, pay such further additional sum
as, with the said sum of seven shillings and six¬
pence, shall amount to the duty herein-before
mentioned, according to the quantity of malt
-made within the preceding year or period for
which such licence was granted C") ' - - 0 7 6
PAPER.
Every maker of paper, pasteboard, or sca/e5oard (6) 4 0 0
Every printer, painter, or stainer of paper • - 4 0 O
PRINTED GOODS.
[Repealed by I W. 4. § 2. c. 17.j
SOAP.
Every maker of soap for sale - - - 4 0 O
SPIRITS.
Every distiller or maker of low wines or spirits 10 0 O
Every rectifier or compounder of spirits - - 10 O 0
Every dealer in spirits, not being a retailer thereof lO 0 O
(a) Bje maltsters, or persons who make malt for their own use
and from the produce of their own premises, not exceeding S
quarters yearly by Treasury warrant, December 12. 1828. .'028
PASSAGE VESSELS.
By 9 Geo. 4. c. 47., for every licence to any master or com¬
mander of any packet boat or other vessel employed for the
carriage and conveyance of passengers from one part of the
United Kingdom to another or other part-thereof, or to any
other person belonging to any such packet boat or vessel who
shall be nominated and approved of by the owner or owners,
or director or directors thereof residing in England, Scot,
land, or Ireland Tespectively, to provide for and jto supply,
retail, and sell to the jiassengers on board such vessel, to be
consumed by them in and en board thereof during the voyage
on which such passengers shall then be carried or conveyed,
foreign wine, strong beer, cider, perry, spirituous liquors, and
tobacco ......... 100
(8) Repealed, as to makers of scaleboard from wood, by4& 5 W 4. c. TL
§2.]
6 Geo. 4. Cap. 81-
111
d.
0
Every maker of stills id Scotland or Ireland
Every person in Scotland or Ireland, not being a
distiller, rectifier, or compounder of spirits, who
shall keep or use any still for the carrying on
the trade of a chemist, or any other trade or
business requiring the use of any still or stills 0 10 0
Every retailer of spirits (except retailers of spirits
in Ireland after mentioned) if the dwelling-house
in which such retailer shall reside or retail such
spirits at the time of taking out such licence,
shall not, together with the offices, courts, yards,
and gardens therewith occupied, be rated under
the authority of any act or acts of parliament
for granting duties on inhabited houses, at a rent
of lOl. per annum or upwards, or shall not be
rented or valued at such rent or annual value, or
upwards - ....
If the same shall be rated, rented, or valued
as aforesaid, at lOl. per annum or upwards,
and under 201. ....
If at 201. and under 251.
If at 25l. and under 301. - - .
If at sol. and under 40l. - - .
If at 401. and under 50l. - - -
If at 501. per annum or upwards (a)
Every retailer of spirits in Ireland, being duly li¬
censed to trade in, vend, and sell coffee, tea,
(<i) Additional licence duty imposed by 4 & 5 W. 4. c. 75. ^ 7. :
Uiion every excise licence to be taken out after the 10th of
October, 1834, by any retailer of spirits in Great Britain and
Ireland, if the dwelling-house tn which such retailer shall
reside or retail such ^irits shall not, together with the offices
and premises therewith occupied, be rented or valued at a
rent of lOL per annum or upwards, an additional duty of - 1 1 0
If the same snail be rented or valued as aforesaid at 101. per an¬
num or upwards, and under 20L • - • SSO
If at 901. and under 25L >- ....330
If at 251. and under 301. . • ... 3 13 6
If at 301. and under 401. - . . 4 4 0
If at 401. and under 501. - .... 4 14 6
If at 50!. per annum or upwards - - - .550
But by 5 & 6 W. 4. c. 39. S ^ t after the tenth 'of Octot>er one thousand
aght hundred and thirty-five, no retailer of spirits not receiving or con.
turning more th^ fifty gallons .of spirits in the year, shall be obliged or
required to pay the said additional rates and duties [imposed by 4 & 5 W. 4.
c. 75. \ 7.0 on taking out or renewing his licence to retail spirits ; but every
such retailer shall be entitled to receive, and the Commissioners and Offi¬
cers of Excise are hereby authorized, empowered, and required to grant
such licence on payment of the rates and duties payable before the passing
of the said recited act.
^ 2. The quantity of spirits received and consumed by any retailer of
spirits shall, for the purposes of this act, be ascertained and determined by
the quantity of spirits received into the stock of such retailer during the
ear next preceding the application by such retailer to take out or renew
-JÍS licence, as appearing eitner by the permits granted by or delivered Co
the officers of excise, or by any stock account of any officer of excise.
2
2
0
4
4
0
6
6
0
7
7
0
8
8
0
9
9
0
10
10
0
I
UCBNCB
niTIGS.
142 General Licence Act, [§ 2.
£ s- 'I-
ucnner. cocoa nuts, cliocolatc, or pepper, and not selling
DiTiKs. spirits in any greater quantity at one time than
two quarts, or any spirits to be consumed in
the house or premises of such retailer, if the
dwelling-house in which such retailer shall re¬
side or retail such spirits as aforesaid at the time
of taking out such licence, shall not, together
with the offices, courts, yards, and gardens
therewith occupied, he rated under the authority
of any act or acts of parliament for granting du¬
ties on inhabited houses, at a rent of 251. per
annum or upwards, or shall not be rented or
valued at such rent or annual value,or upwards 9 9. O
If the same shall he rated, rented, or valued as
aforesaid, at 251. and under sol. - 10 10 O
If at 301. and under 401. .- - -11110
. If at 401. and under 501. - - - 12 12 ,0
If at 501. and upwards - - - - 13 13 0
STARCH.
[Re]>ealed by 4 & 5 W. 4. c. 77.]
SWEETS.
[Sejiealed by 4 & 5 W. 4. c. 77.]
TOBACCO AND SNUPF.
Every manufacturer of tobacco or snulT, if the
tobacco and snuff-work weighed by such per¬
son for manufacture within the year ending the
fifth day of July previous to taking out such
licence, shall not have exceeded 20,000 lbs.
weight - - ---500
If the same shall exceed 20,000 Ihs., and shall
not exceed 40,000 lbs. weight - - 10 O O
If the same shall exceed 40,000 lbs. and shall
not exceed 60,OOOlbs. weight - - IS O 0
If the same shall exceed 60,000 lbs. and shall not
exceed 80,000 lbs. weight - - - 20 O 0
If the same shall exceed 80,000 lbs. and shall
not exceed 100,000 lbs. weight - - 25 O O
If the same shall exceed 100,000 lbs. weight 30 O O
Eveiy person who shall first become a manu¬
facturer of tobacco or snuff, on taking out such'
licence as aforesaid for that purpose, shall pay
the sum of five pounds, and shall, within teti
days after the fifth day of July next after tak¬
ing out such licence, pay such further sum as,
with the said sum of five pounds, shall amount
to the duty herein-befofe mentioned accord..
i 3-] 6 Geo. 4. Cap. 81.
113
£ s. 4.
LICENCB
DUTTES.
ing to the quantity of tobacco and snuff-work
weighed for manufacture within the preceding
year or period for which such licence was
granted - . - . -500
Every dealer in or seller of tobacco or snuff - 0 5 0
VINEGAR.
Every maker of vinegar or acetous acid for sale -500
WINE.
Every dealer in foreign wine, who shall not have
an excise licence for retailing spirits, and a
licence for retailing beer - - - 10 0 O
Every retailer of foreign wine, who shall have taken
out a licence for retailing beer to be drank or con¬
sumed on his, her, or their premises, but shall
not have taken out an excise licence for retailing
spirits to be so drank or consumed - - 4 4 0
Every retailer of foreign wine who shall have taken
out excise licences for retailing beer and spirits
respectively to be so drank or consumed - -220
WIRE.
[RejKaled by 7 G. 4. c. 53.]
And that for the better securing, raising, levying, and col- Xew dutiet
lecting of the said duties hereby granted, the same shall be
under the collection and management of the Commissioners of menTof the
Excise for the time being ; and that all the monies therefrom Commissioo-
arising shall (the necessary charges of r.aising and accounting Excise,
for the same being deducted therefrom) be paid into the receipt
of his Majesty's Exchequer, and carried to and made part of
the consolidated fund of the united kingdom of Great Britain
and Ireland.
GRANTING LICENCES, ETC. cnANTINO
III. And whereas the duty imposed by this act on every .
licence to be taken out by any brewer or brewers of beer for Brewers in
sale, is rated according to the quantity of beer brewed by the
person or persons taking out such licence ; And whereas no the purposes
account is taken or kept by the officers of excise in Ireland have**'''
of the quantity of beer brewed there for sale, but of the malt brewed one
only used and employed by all and every brewer or brewers barrel of beer
there for that purpose : Be it therefore enacted. That all and bushefs'of
every brewer or brewers of beer for sale in Ireland shall, for malt em-
the purpose of fixing and regulating the rate and amount of
duty to be paid by such brewer or brewers for the licence to be W
taken out by him, her, or them, under this act, be deemed to
have brewed one barrel of beer for every two bushels of malt
used or employed by such brewer or brewers in brewing ; and
shall, for every licence to be taken out by him, her, or them,
(a) This applies also to brewers in England, by 1 W. 4. c. 51.
1
114
General Licence Act,
[§ 4, 5.
oRANTiNo under this act for brewing beer for sale, pay such amount of
LicKNcEs. duty, according to the rate by this act imposed, as shall be cor-
respondent to the quantity of beer which he, she, or they shall
be deemed to have brewed as aforesaid.
Persons li. IV. And be it further enacted, That from and after the said
thls'act""''" ''"y July one thousand eight hundred and twenty-five,
retail coffee, all persons who shall be duly licensed under this act to deal in
Irel^d 'äiall coffee, tea, cocoa nuts, chocolate, or pepper, shall be
1» deemed deemed grocers, within the meaning of the several laws of ex-
grocers, en. eise in force in Ireland, at and immediately before the passing
of this act, and shall be entitled to take out the licence herein-
spint retail , „ ' . .
licence under before mentioned to retail spirits, in any quantity not exceeding
theprovisions two quarts at any one time, to be consumed elsewhere than in
and former house or on the premises of such retailer, subject neverthe-
laws. less to all and every the regulations contained in the said laws,
or any of them, in respect of grocers retailing spirits, except so
far as the same are repealed or altered by this act. (a)
Where the V. And whereas the duty upon certain licences authorized
house and required to be taken out by this act, is imposed at and ac-
premises shall ^ , , . ,
cording to the rent at which the premises used tor the purpose
or purposes mentioned in such licence are rated to the duty on
inhabited houses : And whereas many houses or premises in
different parts of the United Kingdom, for or in respect of
which such licences may be required, may not be so rated : Be
it therefore enacted. That in all cases, and in any part of the
United Kingdom in which any such house or premises shall
not be so rated as aforesaid, it shall and may be lawful, in order
to ascertain the rent or annual value of sucb house or premises,
for the person or persons, being the tenant or occupier thereof,
who shall apply for any such licence, upon which the duty is so
imposed as aforesaid, to produce to the person or persons au¬
thorized to grant such licence as aforesaid, a certificate, signed
by himself and the owner or landlord of the said house and
premises, stating the true rent paid by or for which such house
or premises is or are let to such tenant or occupier ; or if the
true rent, by reason of the payment of any premium, or per¬
formance of any condition or otherwise, shall not be reserved
and payable to the oivner or landlord by the tenant or occupier
of such house or premises, then and in such case, stating the
estimated rent, or true annual value of such house or premises,
and the rate of duty payable by such tenant or occupier for such
licence, shall be paid, taken and received according to the rent
or value so certified : Provided always, that if the person or
persons authorized to grant such licence shall be dissatisfied
with the rent or value so certified, he or they shall and is and
are hereby authorized and required to adopt such other means
as the Commissioners of Excise shall think fit, and shall from
time to time direct, to ascertain the true rent or annual value
of such house or prémises ; and that thereupon the rate of duty
payable for and upon such licence shall be paid, taken, and
(o) See also ' & 5 W . 4. c. 75. ; 8.
not be rated,
the rent or
annual value
is to lie certi¬
fied by the
tenant and
landlord, and
if such certi¬
ficate be un¬
satisfactory,
the Commis¬
sioners of
Excise shall
adopt other
means for
ascertaining
the true rent
or value
thereof,
which shall
be conclusive.
6 Geo. 4. Cap. 81.
115
received according to the rent or annual value of the house and crantino
premises so ascertained as last aforesaid ; any thing herein or licences.
in any other act or acts of parliament to the coutrary thereof "
notwithstanding, (a)
VI. And be it further enacted, That every excise licence Licences td
which is authorized or required to be taken out by this act
shall be granted, and the duty thereupon imposed shall be paid liirits of the
in and throughout the United Kingdom in manner and form office
following; that is to say, if any such licence shall be taken out Lond?nfby
within the limits of the head or chief office of excise in London, the Conîmis-
then such licence shall be granted under the hands and seals of g^cfse or
two or more of his Majesty's Commissioners of Excise, or of such person
such person or persons as such Commissioners shall from time they may
to time employ for that purpose, and the duty thereupon im- thatpunwsc
posed as aforesaid shall be paid at such head or chief office at and within
the time of granting the licence ; or if such licence shall be
taken out within the limits of the cities of Edinburgh or of Edinburgh
Dublin respectively, such licence shall be granted under the Dublin
hands and seals of his Majesty's Commissioner or Commis- b^the^Com!
sioners and Assistant Commissioners of Excise acting in and missioners or
for Scotland or Ireland respectively, for the time being, or of c^ir^Kion
any two of them respectively, or of such person or persons as crs there, or
such Commissioner or Commissioners and Assistant Commis- persons
sioners shall from time to time employ for that purpose, and ^'pioy for^
the duty thereupon imposed shall be paid at the chief office of that'purpose,
excise in Edinburgh or Dublin respectively, at the time of
granting the licence ; or if such licence shall be taken out in Collector
any other part of the United Kingdom witliout such respective and Super-
^ o ^ visors of the
(a) 4 & 5 W. 4. c. 75. S 9- -^nd whereas by the said herein-before men. respective
tioned act of the sixth year of the reign of his said late Majesty, the rates
of duty on excise licences taken out by ratailers of beer, having the aii.
thority of Justices of Peace to ki'ep a common inn, alehouse or victual,
ling house, and of spirits in Great Britain, were fixed and ascertained by
the rent or value at which the house and premises occupied.or used by
such retailers were rated under the authority of any act or acts of pariia-
ment for granting duties on inhabited houses, and by an act passed in this
present session of parliament, the said duties on inhabited houses are re.
pealed, whereby it has become necessary to make provision for ascertain,
ing the rent or value of houses and premises, in respect of which such
licences shall hereafter be taken out : Be it therefore enacted. That every
house and premisses in respect of which any person sliall be licensed «.s
such retailer of beer or spirits at the time of the paesmg of this act [14th
August, 18J43, shall continue to be deemed of the same rent or value at
which the same w:as as.c>»ed, and in respect of which the licence duty was
paid on the last taking out or renewal of tbe licence» by such person, so
long as such person shàil continue to hold the same, and to renew his
licences in reapect thereof, and so long as such house and premises shall
remain unaltered ; and in case of any such person quitting such bouse and
premises, or of any alteration therein, and in all cases hereafter in which
any such licence or licences shall be applied for in respect of any house or
premises not licensed at the passing of this act, the rent or annual value of
the hnuse and premises in respect of which such licence or licences shall
be applied for shall be ascertained in the manner and by ihe means and
method prescribed by the said act oF the sixth year of his said late Ma]e8t>'s
reign, where houses and premises were not so rated to the duty on inhabited
houses ; and the rate$ of licence duty shall be fixed and paid in conformity
thereto, accoruing to the amouut of duty by the said recited act and this
apt imposed.
116 General Licence Act, [§ 7, 8.
ck/tisriTiG limits as in that behalf respectively aforesaid, then and in
LICENCES, every such case the same shall be granted under the hands and
excise col. Collector, or other person having charge of the
lections, on collection, and Supervisor of Excise within the collection and
theTutiOT^fo) which such licence is taken out, and the duty there¬
upon imposed shall be paid to such collector or other jierson
as aforesaid at the time of granting the licence ; and such
respective Commissioners of Excise in England, and Commis¬
sioner or Commissioners and Assistant Commissioners of Ex¬
cise acting in and for Scotland and Ireland respectively, and
the person or persons by them respectively employed as afore¬
said, and every Collector or other person having charge of the
collection, and Supervisor as aforesaid, is and are hereby
respectively authorized and required to grant and deliver every
such licence to the person or persons who shall apply for and
be legally entitled to receive the same, forthwith upou payment
of the duty or sum of money thereupon imposed, free from all
poundage, fee, gratuity, or any other payment whatsoever.
Contents of VII. And be it further enacted. That in every licence to be
Hcence. taken out under or by authority of tliis act shall be contained
and set forth the purpose, trade, or business for which such
licence is granted, and the true name and place of alrode of the
person or persons taking out the same, and the true date or
time of granting such licence, and (except in the case of auc¬
tioneers) the place at which the trade or business for which
Partners such licence is granted shall be carried on : Provided always,
need not lake that persons in partnership, and carrying on their trade or
out more business in one place and set of premises only, shall not be
tnanoiieli- .... , , ^ -
ecnce, except obliged to take out more than one licence in any one year, for
auctioneers, (he purpose of carrying on such trade or business, save and
except that each and every person whatsoever exercising or
carrying on the trade or business of an auctioneer, or acting as
such, shall take out a separate and distinct licence for that pur¬
pose ; any thing herein contained to the contrary thereof not¬
withstanding.
Every auc. VIII. And be it further enacted. That every person excr-
tioneer sell- cisipg or carrying on the trade or business of an auctioneer, or
«on'any""' selling any goods or chattels, lands, tenements, or heredita-
goods or mcnts, by auction, shall, over and above any licence to him or
forih^'lUii' granted as an auctioneer, take out such licence as is re¬
ef which an quired by law, to deal in or retail, or to vend, trade in, or sell
excise licence any goods or commodities for the dealing in or retailing or
requfredf^ vending, trading in or selling, of which an excise licence is
shall uke out specially required, before he or she shall be permitted or au-
hcence, (¿orizcd to sell such goods or commodities by auction; and if
ahove his hny such person shall sell any such goods or commodities as
auctioneer's aforesaid by auction, without having taken out such licence as
i'^t whCTe' aforesaid for that purpose, he or she shall be subject and liable
the goods are
(n) See note on p. 5. ; and see, as to granting beer retail licences, 1W. 4.
c. 64., 4 & 5 W. 4. c. 8S. ; and packet boat Ucences, 9 G. 4. c. 47., 4 ft 5 W. 4,
C.75. ua
6 Geo. 4. Cap. 8U
117
to the penalty in that behalf imposed upon persons dealing in oaANTtN«
or retailing, vending, trading, or selling any such goods or "cewcbs-
commodities without licence, notwithstanding any licence to the property
him or her before granted as aforesaid, for the purpose of exer-
cising or carrying on the trade or business of an auctioneer, or TOid*îîîj h?»
selling any goods or chattels, lands, tenements, or heredita- behalf on
ments by auction ; any thing herein contained to the contrary
notwithstanding : Provided always, that where such goods or
commodities as aforesaid are the property of any person or
persons duly licensed to deal in or retail, or to vend, trade in,
or sell the same, such person or persons having made lawfui
entry of his, her, or their house or premises for such purpose,
it shall and may be lawful for any person exercising or carry¬
ing on the trade or business of an auctioneer, or selling any
goods or chattels, lands, tenements, or hereditaments by auction
as aforesaid, being duly licensed for that purpose, to sell such
goods or commodities as aforesaid, for and on behalf of such
person or persons, and upon his, her, or their entered house
or premises, without taking out a separate licence for such
sale.
IX. And be it further enacted. That from and after the Ko person or
fifth day of July one thousand eight hundred and twenty-five,
where by any act or acts of parliament relating to excise cenœ"shà'll
licences in force in Great Britain or Ireland on or immediately give bond,
before the said fifth day of July one thousand eight hundred
and twenty-five, it is required that any person or persons for sale in
taking out an excise licence to exercise or carry on any trade Ireland, and
or business therein mentioned in any part of the United King- whose Iwnda
dom should give bond at tbe time of granting such licence, it shall bear
shall and may be lawful for such person or persons, except (^^t of the
persons exercising or carrying on the trade or business of a brewer licence, and
of beer in Ireland (a), or the trade or business of an auctioneer,
or person selling any goods or chattels, lands, tenements, or that"
hereditaments by auction in any part of the United Kingdom, day-
to take out such licence without giving bond as aforesaid ; and
that from and after the fifth day of July one thousand eight
hundred and twenty-five, where bond is given by any person
or persons exercising or carrying on the trade or business of a
brewer of beer for sale in Ireland, or by any person exercising
or carrying on the trade or business of an auctioneer, or person
selling any goods or chattels, lands, tenements, or hereditär
ments by auction in any part of the United Kingdom, such
bond shall bear date with the day or date of the licence taken
out for such purpose, and shall be binding upon the person or
persons by whom such bond was made and entered into from
the day of such date, and not from the day on which the same
may have been executed or delivered ; any law or usage to the
(q) A bond is not now required to be given by brewers in Ireland :
1W.4. C.5I. ; but by 3&4W.4. C.68L (7. publicans in Ireland are rq.
quired to give bond on taking out licences.
i-2
118
General Licence Act,
t§ lo; n.
onjNTiso contrary thereof notwithstanding ; Provided always, that no-,
u. ENCEs. thing herein contained shall extend or be deemed or construed
to extend to annul or make void any bond heretofore made,
and which shall be in force and unexpired on the said fifth day
of July one thousand eight hundred and twenty-five, but that
every such bond as last aforesaid shall remain and continue itt
force until the day of the expiration thereof ; any thing herein
contained to the contrary notwithstanding.
No one Ii- X. And be it further enacted. That no one licence taken
thoriîe'any ''y authority of this act, by any person or persons,
person, ex. except auctioneers and maltsters, shall authorize or empower
cept auction- such person or persons to exercise or carry on the trade or
mahs'ers business mentioned in such licence in more than one separate
to carry on artd distinct set of premises, such premises being all adjoining
¡nore^han" contiguous to each other, and situate in one place, and
one separate 'teld together for the same trade or business, and of which he,
and distinct she, or they shall have made lawful entry, to exercise or carry
mis« therein his, her, or their trade or business as aforesaid, at
tbe time of granting such licence, hut that a separate and dis¬
tinct licence shall he taken out by all and every such person
or persons as aforesaid, except as aforesaid, to exercise or carry
on his, her, or their trade or business as aforesaid, at or in any
other or different premises than as before mentioned : Pro¬
vided always, that where the amount or rate of any such li¬
cence shall depend upon the quantity of goods made or manu¬
factured by the person or persons, to whom the same is
granted, such quantity shall be computed from the respective
goods only made or manufactured by such person or persons
at the premises in respect of which such licence is granted,
and shall not include goods made or manufactiu'ed by such
person or persons at any other or different premises, for which
a separate and distinct licence is required as above mentioned.
Kottoextend XI. Provided always, and be it further enacted. That no-
bee/'cider herein contained shall extend to prohibit any person or
or perry by persons duly licensed to sell beer, cider, or perry by retail, to
publicans, be drank or consumed in his, her, or their bouse or premises,
ceiisrt beer tetailer of spirits (not being a retailer of spirits in Ire-
retailers, or land, licensed as a grocer, to trade in, vend, and sell coffee,
or'swMblfy locoa nuts, chocolate, or pepper), or any retailer of foreign
the licensed wine, or retailer of sweets or made wines, or of mead or
reuilers metheglin, he or she being duly licensed respectively for
fah"or'races. ®uch respective purpose, to carry on his or her trade or busi¬
ness for which he or she respectively shall be so licensed as
aforesaid, in booths, tents, or other places, at the time and
place, and within the limits of holding any lawful and accus¬
tomed fair, by virtue of any law or statute in that behalf, or
Removal of dt>y public races. Provided also, that in all cases in which the
the licence in house or premises in respect of which any excise licence is or
o^accidenl shall be granted shall be burnt down, or otherwise destroyed,
or rendered uninhabitable by fire or other unavoidable cause
$ 12, 15.]
6 Geo. 4. Cap. 81.
119
or accident, it shall and may be lawful for the Commissioners grsnti\<.
and Assistant Commissioners of Excise, or Collector and i.icencí.s.
Supervisor, or other person or persons authorized to grant
licences within the district or place in which such house or
premises was or were situate, upon due notice thereof to him
or them in that behalf given, to authorize and empower, by
indorsement on such licence, or otherwise, as the Commis¬
sioners of Excise shall direct, the person or persons authorized
to carry on trade or business by such licence at the house or
premises so burnt down or otherwise destroyed br rendered
uninhabitable, to carry on such trade or business at any other
and different house or premises in the same district or place,
of which due entry shall be thereupon made by such person or
persons at the time of such removal thereto; Provided always,
that where such licenced person or persons as aforesaid shall
be a person or persons by law required to be duly authorized
by Justices of the Peace to keep a common inn, alehouse, or
victualling house, it shall not be lawful for .the Commissioners
or Assistant Commissioners of Excise, or such Collector and
Supervisor, or other person or persons authorized to grant
licences as aforesaid, to authorize or empower such licen^d
person or persons as aforesaid, unless such person or persons
shall, besides giving such notice as herein-befbre required, pro¬
duce to such Collector and Supervisor, or other person or persons
authorized to grant licences as aforesaid, such authority from
Justices of the Peace, as by law required in that behalf, to
keep a common inn, alehouse, or victualling house, in the
house or premises to which such person or persons shall desire
to remove, in consequence of such fire or other unavoidable
cause or accident as aforesaid.
XII. And be it further enacted. That it shall not be neces- excise
sary for any person or persons to take out an excise licence for licence nc.
the sale of any foreign goods or commodities, for the sale of t^^afe'of
which in any manner an excise licence is required by this act, any excise-
whilst such goods or commodities shall be and remain in the Sbí'S'it
warehouse or warehouses in which the same shall have been i, ¡n the im-
deposited, lodged, or secured according to law, before payment port ware-
of duty upon the importation thereof ; any thing in this or any
other act to the contrary thereof in anywise notwithstanding :
Provided always, that every such sale shall be of not less than
one entire cask or package of the liquors or goods so ware-
boused, and be made to one person or to persons carrying on
trade or business in partnership. -
XIII. And be it further enacted. That no excise licence No licence to
shall be granted under or by authority of this act, for the sale
of any beer, or cider or perry, by retail, to be drank or con- i^^or cfder
sumed upon the house or premises of the person or persons ap- by retail, to
plying for such licence, to any person or persons who shall not
produce at the time of applying for such licence a certificate or without a '
authority then in force, to him, her, or them in that behalf Justice's
• licence.
120
General Licence Act,
[§14—16.
GRANTIXO
LICENCES.
No licence
•hall be
granted to
any person
to retail
spirits, or
foreign
wines, or
sweets or
made wines,
or mead or
metheglin,
to be drank
on the pre.
mises, who
has not a
retail beer
licence.
No licence
for retailing
aqua vitœ to
persons not
licensed to
sell beer by
retail.
granted in due form of law by Justices of the Peace or Ma¬
gistrates, or other competent persons, for such person or persons
applying for such licences as aforesaid to keep a common inn,
alehouse, or victualling house; and if any such licence shall be
granted to any person or persons other than as aforesaid, the
same shall be and is hereby declared to be absolutely null and
void to all intents and purposes, and the person or persons
taking out the same shall be subject to all penalty or penalties
to which he, she, or they would have been subject had no such
licence been granted, (n)
XIV. And be it further enacted. That no licence for the
sale of any spirits or foreign wine, or sweets or made wines, or
mead or metheglin, by retail, to be drank or consnmed in or
upon the house or premises where sold, shall be granted to any
person or persons who shall not have and produce a liceilce for
the sale of beer, cider or perry, by retail, to be drank or con¬
sumed in or upon such house or premises, in that behalf granted
as herein by this act before mentioned ; and if any licence for
the sale of any spirits or foreign wine, or sweets or made wines,
or mead or metheglin, by retail, to be drank or consumed in or
upon the house or premises where sold, shall be granted to any
person or persons other than as aforesaid, such licence shall be
and is hereby declared to be absolutely null and void to all in¬
tents and purposes ; and all and every such person or persons
as aforesaid shall be subject and liable to all and every penalty
and penalties imposed upon persons selling spirits or foreign
wines, or sweets or made wines, or mead or metheglin, by retaH
without licence.
XV. And be it further enacted. That the spirits called aqua
vitas in Scotland shall be deemed and taken to be British spirits
to all intents and purposes, and that all persons retailing such
sjnrits in Scotland or elsewhere shall first take out a licence to
retail beer, and also a licence to retail spirits, as before directed
by this act, and shall in all respects be subject to all the same
rules, regulations, and restrictions to which such retailers of
spirits are subject or liable ; any thing in this or any other art
contained to the contrary thereof notwithstanding.
«BNOWAL OP
LICENCES.
Licences
taken out by
brewers ana
distillers, and
bjr publicans,
as retailers of
beer, spirits,
or foreign
wine, or
sweets or
made wines,
br mead or
metheglin,
shall expire
EXPIRATION ANI> RENEWAL OF LICENCES.
XVI, And be it further enacted. That from and after the
fifth day of June one thousand eight hundred and twenty-five, all
excise licences taken out in the United Kingdom by any brewer
or brewers of beer, or by any distiller or maker, distillers or
makers of low wines or spirits; or by any person or persons who
shall be duly authorized by Justices of the Peace to keep a
common inn, alehouse, or victualling house, and who shall take
out a licence for selling beer, cider, or perry by retail, to be
drank or consumed in the house or premises, or for selling
(a) See also the Magistrates Licensing Act for England, 9 G. 1. c. 6L ;
Scotland, 9 G. 4. c. 58. ; and Ireland, 3 & 4 W. 4. c, œ.
517.]
6 Geo. 4. Cap. 81.
121
spirits or foreign wine, or sweets or made wines, or mead or renewal op
metheglin, by retail, under or by virtue of tbis act, or any other "cences.
law or laws of excise (except any excise licence or licences on the lOth
theretofore granted, and whiclrahall be then in force and unex- of October
pired], shall continue and be in force from the day of the date of gn^^ío^her'
such licences respectively, until the tenth day of October follow- licences on
ing, on which day in each year all such excise licences (except "1® ^'■1
as aforesaid) shall expire; and that all other excise licences renewed*"''*
throughout the United Kingdom, except those above specified, yearly, and
and except as above excepted, shall continue and he in force ""n'eiva?"
from the day of the date of such licences respectively until the given by the
fifth day of July following, on which day in each year all such trader 21
licences as last aforesaid (except as aforesaid) shall expire ; and before'th*"*
all and every person or persons who shall have taken out any expiration of
such licence as aforesaid, and who sbal I wish or intend to continue
the trade or business for which such licence was granted for any every such
longer space of time, shall take out a fresh licence for the year licence to
following, to expire on one of such days as herebefore mentioned, j^íex
according to the nature of the licence by him, her, or them piration of
taken out, and shall so renew the same from year to year, so Jh®
long as he, she, or they shall continue such trade or business, re-
and shall pay in each and every such case the duty thereupon newed, and
imposed at such time and place as herein-before mentioned ; or*'"
and every such person or persons shall in every such case as otherwise
aforesaid give notice in writing at least twenty-one days before granted, firam
the expiration of the current licence to him, her, or them before J¡¡®
granted, of such his, her, or their intention to continue the cation,
trade or business for which such licence was before granted to
the Collector or Supervisor, or other person or persons autho¬
rized to grant licences for the district or place at which such
trade or business shall be carried on ; and in cases where the
excise licence is so renewed as aforesaid, and such notice as
aforesaid shall have been given, the new licence «liall bear date
from the day or date of the expiration of the current licences
before granted ; but in case where such notice shall not have
been given as aforesaid, and in all other cases than as aforesaid,
the licence shall bear date from the day of the date of the ap¬
plication made for such licence, although and notwithstanding
any such licence may be delivered at any day subsequent to the
date of such application.
new beginners. new
XVII. Provided always, and be it further enacted. That if 1
any person or persons shall commence or begin to exercise or Licences may
carry on any trade or business, for the exercise. or carrying on ^ J be¿m.
of which an excise licence is required, such person or persons ners for a
not having before taken out any such licence, it shall and may
be lawful for the person and persons authorized to grant licences, year, who
to grant such licence for the remainder of the current year in shall pay
which such licence diall be taken out, ending on the fifth day accord-
Íg2
NEW
BROINNBRS.
ingly, arcord¬
ing to the
atiarter of
the year in
which the
licence shall
be taken out.
General Licence Act,
B 1».
Persons who
were before
licensed,
taking out a
new licence,
shall not be
considered
beginners,
unless the
old licence
expired two
years before
such new
licence is
taken out.
of July or on the tenth day of October next following the date
of the licence taken out by such person or persons, according
to the nature of such licence, upon payment of such propor¬
tional part of the duty thereupon imposed, in such manner as
herein-after mentioned ; that is to say, if such licence shall be
taken out at any time within the first quarter of the current
year in which such licence shall be taken out, and ending as
aforesaid, or in the quarter expiring on the tenth day of Octo¬
ber, or on the fifth day of January, next following the date of
such licence, according to the nature of the licence taken out,
that then the person or persons taking out such licence shall
pay the whole duty imposed upon such licence, in such manner
as herein-before mentioned at the time of granting such licence
and if such licence shall be taken out at any time within the
second quarter of such current year, and ending as aforesaid, or
in the quarter expiring on the fifth day of January, or on the
fifth day of April, next following the date of such licence, ac¬
cording to the nature of the licence taken out, the person or
persons taking nut such licence shall pay three fourth parts of
the duty imposed upon such licence, in such manner as herein¬
before mentioned at the time of granting such licence ; and if
such licence shall be taken out at any time within the third
quarter of such current year, and ending as aforesaid, or in the
quarter expiring on the fifth day of April, or on the fifth day
of July, next following the date of such licence, according to
the nature of the licence taken out, one half of the duty im¬
posed upon such licence shall be paid in such manner as herein¬
before mentioned at the time of granting such licence ; and
finally, if such licence shall be taken out at any time within the
last quarter of such current year, and ending as aforesaid, or in
the quarter expiring on the fifth day of July, or on the tenth
day of October, next following the date of such licence, accord¬
ing to the nature of the licence taken out, that then a fourth
part only of the duty imposed upon such licence shall be paid
in such manner as herein-before mentioned at the time of
granting such licence.
XVIII. Provided also, and be it further enacted. That no
person or persons who shall at any time have taken out an
excise licence for the exercise or carrying on of any trade or
business for which an excise licence is required, and who shall
in any subsequent year after such licence shall have expired
take out a new licence for the carrying on the same trade or
business, whether on the same or on other or different premises
from those on which he, she, or they before carried on such
trade or business, shall be deemed or taken to he a person or
persons commencing or beginning to exercise or carry on such
trade or business, within the intent and meaning of this .act, so
as to entitle him, her, or them to take out such licence, upon
payment of a proportional part only of the duty thereupon
imposed : but all and every such person or persons as afore-
§. 19-^21.]
6 Geo 4. Cap. 81 <
12.5
said shall pay the whole of such duty, unless the period of new becin-
time between the expiration of the former licence and the
taking out of the new licence shall at the least be a period of
two years.
XIX. XX. [Regulations as to the renewal of licences which
expired before July 5. 1826. J
TRANSFER OF IICENCES, ETC. TRANSFER HK
licences.
XXI. Provided always, and be it further enacted. That —
upon the death of any person or persons licensed under or by ^tr"nsferreci
virtue of this act, or any law or laws of excise, or upon the to the execu.
removal of any such person or persons from the house or '9''?;,"''^®'
premises at which he, she, or they were authorized by such jig„ee of tlie
licence to exercise or carry on the trade or business mentioned person li-
in such licence, it shall and may be lawful for the person and
■ I 1 * .i ill ViiC (.oSC
persons authorized to grant licences, to authorize and empower, of retailing
by indorsement on such licence, or otherwise, as the Commis-
sioners of Excise shall direct, the executors or administrators, „pôîj'the
or the wife or child of such deceased person, or the assignee or premises, not
assigns of such person or persons so removing as aforesaid, who of"'
shall be possessed of and occupy the house or premises before magistrate.
used for such purpose as aforesaid, in like manner to exercise
or carry on the same trade or business mentioned in such
licence, in or upon the same house or premises at which such
person or persons as aforesaid deceased or removing as before
mentioned, by virtue of such licence to him, her, or them in
that behalf granted, before exercised or carried on such trade
or business for and during the residue of the term for which
such licence was originally granted, without taking out any
fresh licence or payment of any additional duty, or any fee
thereupon for the residue of such term and until expiration
thereof ; Provided always, that a fresh entry of the premises at
which such trade or business shall continue to be so exercised
or carried on as aforesaid, shall thereupon be made by and
in the name or names of the person or persons to whom such
authority as aforesaid shall be granted ; and provided also,
that no such authority as aforesaid shall be granted for
the sale of beer, cider, or perry, or sweets or made wines or
sweets, mead or metheglin by retail, to be drank or consumed
in or upon the house or premises for which the original licence
was granted, except and in such cases where a proper certiBcate
granted and given by a Justice of the Peace or Magistrate, or
other competent person according to the.law, made after the
death or removal of the former occupier or occupiers of the
premises shall have taken place, shall be produced, approving
of the person or persons to whom such certificate shall be
given or granted as aforesaid.
XXII. And be it further enacted. That all and every person Persons dis.
or persons who shall be disabled by any conviction from holding abl^ by con.
or having a licence to keep, or from keeping a common ittn,
124
General Licence Act,
[§23.
■iBANsFEtt OF alehouse, or victualling house, shall also by such conviction be
LicEwcBS. disabled from taking out and from having any excise licence to
keepings sell, and from selling beer, cider, or perry by retail in any
^""shaíliío"' whatsoever, under any excise licence or licences
be allowed to obtained for such purpose ; and if any such person shall, after
retail beer such conviction as aforesaid, take out or have any excise licence
excise licences for any such purpose as aforesaid, the same shall
cenee; and and is hereby declared to be absolutely null and void to all
clerk of the intents and purposes; and every person who shall, after con-
fi'^ÄCc ncí» •• • s »•
ecting to viction as aforesaid, sell any beer, cider, or perry by retail in
deliver a any manner whatsoever, shall incur the penally for so doing
vSon*^ shall licence ; and in all such cases in the prosecution for
forfeit lOl. 'he recovery of such penalty a certificate from the Clerk of the
Peace or person acting as such, of any such conviction as
aforesaid shall on the trial in such prosecution be legal evidence
thereof, which certificate such Clerk of the Peace, or other
person acting as such, is hereby authorixed and required,
within one week after any such conviction shall have been
returned to his office, to deliver to the Collector of Excise, or
other person or persons authorized to grant excise licences
within the district or place in which such conviction shall have
taken place, setting forth a copy of such conviction signed by
himself, for which he shall demand or receive no fee or reward
whatsoever ; and if any such Clerk of the Peace or other
person acting as such as aforesaid, shall neglect or omit to
deliver such certificate as aforesaid, he shall for every such
offence forfeit the sum of ten pounds.
Where the XXIII. And be it further enacted. That where the licence
Iteence shall t"" perry by retail, to be drank or
become void consumed upon the house or premises of the person or persons
as (foresaid'" whom the same is granted shall become void, and the person
the retail ' Persons thereupon disabled in such manner as before men-
spirit licence tioned by this act, the licence for the sale of any spirits or
vofd foreign wine, or sweets or made wines, or mead or metheglin
by retail, to be drank or consumed upon the house or premises
thereupon granted, shall become null and void also, to all
intents and purposes ; and in such case if the person or persons
to whom the same respectively were granted shall sell any
spirits or any foreign wine, or any sweets or made wines, or any
mead or metheglin respectively by retail, to be drank or con¬
sumed upon the house or premises, after such conviction as
aforesaid shall have taken place in manner before mentioned in
this act, and every such licence as aforesaid has thereby become
void, such person or persons shall incur the penalty for sel ling
spirits or foreign wine, or sweets or made wines, or mead or
metheglin, to be consumed upon the premises by retail without
licence ; and in all such cases, in the prosecution for the
recovery of such penalty as aforesaid, such conviction shall be
proved in such and the like manner as before specified by this
act in a prosecution under similar circumstances for the sale of
j 24, 2á.] 6 Geo. 4. Cap. 81.
12.4
beer, cider, or perry by retail to be drank or consumed on the transfer or
bouse or premises without licence. licences.
XXIV. And whereas the periods at which Justices of the Upon the ex-
Peace or Magistrates, or other competent persons as aforesaid, piration of
are in the practice of granting such certificates or authorities
as aforesaid, to persons to keep common inns, alehouses, or thority to
victualling houses, are various, and at different times in different public
parts of the United Kingdom : And whereas the same do not the 3^"(n'o
in any manner correspond with the period at which excise conviction
licences are granted, or for which the same continue in force ; piac^®á oto°
and that upon the expiration of such certificate or authority as portional part
aforesaid, the excise licence to sell beer, cider, or perry by ®
retail, to be drank or consumed upon the house or premises licences^s^air
where sold, granted upon such certificate or authority as afore- be returned.
said expires, and the excise licences to sell spirits, foreign
wines, sweets or made wines, and mead or metheglin by
retail, to be drank or consumed upon the house or premises
which are granted upon such retail beer excise licence do
thereupon also expire : Be it therefore enacted. That if the
term for which any such certificate or authority as aforesaid is
granted shall expire (no conviction as before mentioned having
taken place) at any time within the first quarter of the current
year for which such excise licences as aforesaid respectively
were granted, and no such certificate or authority shall be
renewed or granted for the succeeding year, three fourth parts
of the duties thereupon respectively paid by the person or
persons to whom the same respectively were granted, shall be
returned to the person or persons then holding such licences,
and carrying on trade or business in such house or premises ;
and if such certificate or aiithotity as aforesaid shall expire as
aforesaid, at any time within the second quarter of the current
year for which such licences as aforesaid respectively were
granted, and shall not be renewed or granted for the succeeding
year, one half part of the duties paid thereon respectively shall
be returned as aforesaid ; and if such certificate or authority
shall so expire as aforesaid, at any time within the third quarter
of the current year for which such licences as aforesaid
respectively were granted, and sliall not be renewed or granted
as aforesaid, then one fourth part of the duties paid thereon
respectively shall be returned as aforesaid ; and the Collector
or other person or persons to whom the duty or duties payable
on such licences respectively was or were paid at the time of
granting the same, shall and are hereby respectively authorized
and required to return such sum or sums of money as aforesaid
to such person or persons as aforesaid, on application to him
br them being thereupon made by such person or persons for
that purpose.
TRADING PRIVATELY AND WITHOUT LICENCE, ETC. TRAIlINo
XXV. And be it further enacted. That all and every person ucencIr
or persons in the United Kingdom, required by any law or ■ "
\:g
TRADING
wiTHoirr
LICENCE.
Parties Ii-
censed,to
put up over
their pre¬
mises their
names and
trades -,
penalty for
not so doing,
or unlicens^
persons
doing the
same, 20/.
General Licence Act,
[J 26.
Penalty for
not taking
out licences
required by
this act
Penalties.
laws of excise to make entry of Iiis, her, or their premises, in
order to exercise or carry on therein any trade or business, for
which an excise licence is required, and who shall have taken
out such licence, shall paint or cause to be painted, or shall
place and fix in letters publicly visible and legible, and at least
one inch long, in and upon his, her, or their entered premises,
his, her, or their names respectively, at full length (or where
there are partners or more than one person engaged in carrying
on jointly the same trade or business, the name or style of the
firm or partnership), and after such name or names, the word
"licensed," adding thereto the words necessary to express the
purpose, or trade or business for which such licence has been
granted ; and such person or persons shall cause such letters to
he painted or placed, and fixed in some conspicuous place on
the outside of the front of his, her, or their said premises, over
the principal outward door or gate, or entrance door thereto,
and not more than three feet from the top of such outward door
or gate, or entrance door ; and if any such person or persons
as aforesaid shall not paint or place and fix such letters as
aforesaid, or shall not preserve and keep the same so painted,
placed, and fixed, or shall not repaint or renew the same as
often as necessity shall require, for the purpose of keeping the
same in good order and condition during the continuance of
his, her, or their licence, he, she, or they shall forfeit for every
such offence the sum of twenty pounds ; and if any person or
persons not being licensed to exercise or carry on any trade or
business for which a licence is required by this act, shall put or
have any such letters as aforesaid upo'n his, her, or their pre¬
mises, or any letters importing that he, she, or they does or
do exercise or carry on any such trade or business, of is or are
licensed so to do, all and every such person or persons shall for
every such offence forfeit the sum of twenty pounds.
XXVI. And he it further enacted. That if any person or
persons shall make or manufacture, deal in, retail, or sell any
goods or commodities herein-after mentioned, or shall exercise
or carry on any trade or business herein-after mentioned, for
the making or manufacturing, or dealing in, retailing, or sell¬
ing of which goods or commodities, or for the exercising or
carrying on of which trade or business a licence is required by
this act, without taking out such licence as is in that behalf
required, he, she, or they shall for every such offence respect¬
ively forfeit and lose the respective penalty thereupon imposed,
as herein-after follows ; (that is to say,)
Every distiller or maker of low wines or spirits, and every
rectifier or compounder of spirits, so offending respectively,
shall respectively forfeit and lose five hundred pounds;
Every manufacturer of tobacco or snuff, so offending, shall
forfeit and lose two hundred pounds:
Every person exercising or carrying on the trade or business of
an auctioneer, or selling any goods or chattels, lands, tene-
§27.1
6 Geo. 4. Cap» 81,
127
ments, or hereditaments by auction : every brewer of table traoi.ho
beer only, for sale ; every brewer of beer (other than table without
beer only) for sale ; every brewer of beer for sale, who shall
retail such beer to be consumed elsewhere than on his, her,
or their premises; every person, not being a brewer of beer,
who shall sell strong beer only in casks, containing not less
than four gallons and a half, or in not less than two dozen
reputed quart bottles at one time to be drank or con*
sumed elsewhere than on his, her, or their premises ; every
maker of wax or spermaceti candles, for sale ; every chan¬
dler or maker of candles for sale, other than wax or sperma¬
ceti candles ; every glass-maker ; every tanner ; every tawer ;
every dresser of hides or skins in oil ; every currier; every
maker of vellum or parchment; every maltster, or maker of
malt; every maker of paper, pasteboard, or scaleboard ;
every printer, painter, or stainer of paper; every calico
printer, and every printer, painter, or stainer of linens, cot¬
tons, stuffs, or silks ; every maker of soap for sale ; every
dealer in spirits, not being a retailer thereof ; every retailer
of spirits in Ireland, being licensed to trade in, vend and sell
coffee, tea, cocoa nuts, chocolate, or pepper; every starch
maker for sale ; every maker of sweets or made wines, or of
mead or metheglin, for sale ; every maker of vinegar or
acetous acid, for sale ; every dealer in foreign wine ; and
every wire drawer or other person, who shall draw or cause
to be drawn any gilt or silver wire, commonly called big
wire, so offending respectively ; shall respectively forfeit
and lose the sum of one hundred pounds:
Every person who shall sell beer, cider, or perry by retail, to
be drank or consumed in his, her, or their house or pre¬
mises ; every retailer of spirits, not being a retailer uf
spirits in Ireland, duly licensed to sell coffee, tea, cocoa
nuts, chocolate, or pepper ; every retailer of foreign
wine; every retailer of sweets or made wines, or of mead
or metheglin ; every person trading in or selling coffee,
tea, cocoa nuts, chocolate, or .pepper; every dealer in
or seller of tobacco or snuff; every maker of stills in
Scotland or Ireland ; every person in Scotland or Ire¬
land, not being a distiller, rectifier, or compounder of spirit«:,
who shall keep or use any still for the carrying on the trade
of a chemist, or any other trade or business requiring the
use of any still or stills, so offending respectively ; shall
respectively forfeit and lose the sum of fifty pounds, (a)
XXVII. And be it further enacted, That if any spirits The oecu-
shall be sold or delivered in any quantity less than two gallons, mSM*where
or if any beer, wine, cider, perry, sweets, mead, or metheglin, goods are
or vinegar, or any other goods for the retail of which a licence retailed with-
Several of these traders are no lorger required to take out excise
licences (see the schedule, p. 1U7. &c but it has been deemed advisable to
give the section entire.
128
Generai Licence Act, [j 28—30.
iTSAOIN«
WITHOUT
LICENCE.
is by this act required, shall be sold by retail in any house or
premises, or in any part of any house or premises, by any
parson or persons unknown, or who shall not be licensed for
that purpose according to this act, the occupier of such house
or premises, or part of any house or premises, where such
Spirits or other liquors or goods shall be so sold as afcuesaid, if
occupier only, and if more than one then the several
thereof, if occupiers thereof, being privy or consenting thereto, shall be
£pntm»'taken to be the retailer or retailers of such spirits,
or other liquors or goods, and, as such, shall be sub^t and
liable to the penalties imposed upon persons for the sale of
spirits, or such other liquors or goods, b)* retail, without licence.
XXVIII. And be it further enacted, That if any person or
persons licensed to exercise or carry on any trade or business,
or make or sell any goods for which an excise licence is re¬
quired, shall not produce and deliver such licence to be read
of officer aof. «examined by any officer or officers of excise, wltliin a rt-a-
' sonable time afWrsuch officer or officeisshall demand the pro¬
duction thereof, such person or persons shall for each and
every such offence forfeit the sum of twenty pounds.
XXIX. And for the encouragement of those who shall dis¬
cover offences committed against the laws relating to excise
laws ; be it further enacted. That where any person or persons
shall be lawfully convicted of any offence in carrying on any
trade or business, or making or selling any goods without
licence, for the carrying on of which trade or business, or the
making or selling of which goods a licence or licences is or are
i?th?^naity required by this act, and the pecuniary penalty imposed for
cannot tie . such offence shall not be paid and cannot be levied, it shall and
recovered. may be lawful for the Commissioners of £xcise to cause such
reward as they shall think fit, not exceeding ten pounds iu
each case, to be paid to the several and respective persons who
shall appear to them to be entitled thereto as informers, out of
any monies in their hands arising by any penalties or forfeitures
incurred under the law s of excise.
out licence
by persons
unknown,
shall be
sentiDg
thereto.
Penalty on
licensed
persons not
producing
their licence
on demand
Informer
against an
unlicensed
trader, to be
paid such
sum as the
Commission¬
ers shall di-
rect, not ex.
OEITEBAL GENERAL AND SAVING CLAtTSES, ETC.
CLAUSES.
^ XXX. Provided always, and be it furllier enacted, Tliat
this act con. nothing in this act contained shall in anywise prejudice the
Uined to pre- privileges heretofore used and enjoyed by any University in tlie
UniveAitles United Kingdom of Great Britain and Ireland, or the respect-
the Vintners ive chancellors or scholars of the same respectively, or their
Companies, successoi-s, or the master, wardens, freemen, and commonalty
or the Bo. _ , -.7* ...A. ..t j . •
rough of St of the Vintners of the City or Uondon, or other city or town
Albans. corporate, in any part of the United Kingdom, or the Mayor or
Burgesses of the borough of Saint Albans, in the county of
Hertford, or their successors, but that they may respectively
use and enjoy such privileges as they have heretofore respect¬
ively lawfully used and enjoyed the same.
§31—34.] -6 Geo. 4. Cap.%\.
129
XXXI. And be it further enacted, That all powers, autho-
rities, rules, regulations, restrictions, exceptions, provisions,
clauses, matters, and things, which in and by any act or acts of y®®""
parliament relating to the revenue of excise in force in Great ¿put in
Britain or Ireland respectively on or immediately before the force in exe-
said 6fth day of July one thousand eight hundred and twenty- exyLt*"'
live, are provided, settled, or established for securing, enforcing, where re-
managing, raising, levying, collecting, paying, mitigating, or P^lcd or
recovering, adjudging, or ascertaining the excise duties or ^
penalties thereby granted or imposed, and for preventing,
detecting, and punishing frauds relating thereto, other than
and except in such cases for which other penalties, regulations,
or provisions are made or prescribed by this act, shall be exer¬
cised, practised, applied, used, and put in execution in and for
tlie managing, raising, levying, collecting, mitigating, adjudg-
ing,^scertainmg, recovering, and paying the several duties and
penalties respectively hereby granted or imposed, and for the
due enforcement of all other matters and things herein con¬
tained, so far the same are not repugnant to or inconsistent
tlierewith, as fully and effectually to all intents and purposes,
as if all and every the said powers, authorities, rules, regu¬
lations, restrictions, exceptions, provisions, clauses, matters,
and things were particularly repeated and again enacted in this
present act.
XXXII. And be it furtlier enacted. That all penalties and Penalties and
forfeitures imposed by this act (save and except in such case be'reeover^
where any special provision is herein made), shall be sued for, and applied
levied, recovered, mitigated, and distributed by such ways, "'^er ex-
means, and methods, and m such manner, as by any law or unless other-
laws of excise in force is 01* shall in that behalf be directed, wise by this
provided, and enacted in Great Britain and Ireland respect- provided,
ively.
XXXTII. And be it further enacted. That all powers. Former regu-
authorities, rules, regulations, restrictions, exceptions, provi- lotions which
sions, clauses, matters, and things, provided for or contained in eistent with
any act or acts of parliament in force relating to the revenue of this act, de-
excise in Great Britain or Ireland respectively, on or immedi- rèpe^e'd ^
ately before the fifth day of July one thousand eight hundred
and twenty-five, expressly repealed, altered or re-enacted by this
act, or which are repugnant to or inconsistent with the several
matters, clauses, provisions, and regulations of this act, any or
either of them shall, and the same are hereby respectively, from
and after the said fifth day of July one thousand eight hundred
and twenty-five, declared to he repealed, and shall no longer he
put in force or observed in any part of the United Kingdom.
XXXIV. Provided always, and he it further enacted. That Irish licencer
for and upon the several excise licences, taken out by any "flSZS.
person or persons in Ireland, in and for the year one thousand
eight hundred and twenty-five, under the laws of excise then in
force, there shall be raised, levied, collected, and paid, so much
K
löO
General Licence Act. 35—57.
oENERAL only of the duties payable tlicreon as shall be equal and cor-
cLAusss, respondent to the several sums of money made payable by this
art upon su(d> licences from and after the fifth day of July une
thousand eight hundred and twenty-five, so far as the same can
be computed, adjusted, and ascertained, and tbat it shall and
may be lawful for the Commissioners and several Collectors of
Excise, and they are hereby authorized and required, to repay
out of any money in their hands arising from duties of excise,
to all and every person and persons who have taken out any ex¬
cise licence in Ireland, in and for the year one thousand eight
hundred and twenty-five, and paid the duty thereon payable by
the laws then in force, so much as may be computed, adjusted,
and ascertained excess of the duties so paid over and above the
rate of duty on such licence made payable by this act from and
after the fifth day of July one thousand eight hundred and
twenty-five, upon the application of such person and peasons
to such Commissioners or the Collectors of Excise for the
same.
XXXV. Provided always, and be it enacted. That nothing
in this act contained shall extend, or be deemed or construed
to extend, to repeal the excise duties on licences for selling or
making gold or silver plate in Ireland, or on licenses for ex¬
ercising the trade or calling of a hawker, pedlar, petty chap¬
man, or other trading person going from place to place in Ire¬
land ; or on licences to travelling tinkers or persons hawking
about tea for sale in Ireland ; or on licences for servants or other
persons employed in carrying goods of any such hawker or
pedlar ; or on horses or other beasts bearing or drawing bur¬
then w hich such person shall so tiyvel with in Ireland ; nor to
repeal the duties on excise licences to persons letting horses to
hire for the purpose of travelling post in Ireland ; or on ex¬
cise licences to persons trading in, vending, or selling gold and
silver plate in Great Britain ; anything herein-before contained
to the contrary notwithstanding.
XXXVI. And be it further enacted, Thatthis actshallcom-
mence and take effect from and immediately after the fifth day
of July one thousand eight hundred and twenty-five.
XXX VI I. And be it further enactgd. That this act, or any
of the provisions thereof, may be altered, varied, or repealed,
by any act to be passed in this session of parliament.
Duties on
licences for
selling plate,
and on
hawkers, &c.
not repealed
by this act.
Commence¬
ment of this
act
This act may
be altered in
the present
session.
§ 1, 2.]
2 Will, 4. Cap, 16.
151
GENERAL PERMIT ACÏ,
2 W. 4, C. 16.
An Act to consolidóte and amend the Laws regulating the
Granting and Issuing of Permits for the Removal of Goods
under the Laws <f Excise. [24th March, 183í2.J
PaOVlDING AND GRANTING PERMITS. GRAVTIVC
PF.UMlls.
WHEREAS bj certain acts relating to the revenues of ——
excise it is provided that certain commodities shall not be
removed from any one place to any othpr place without a per«
mit to accompany the same ; and it is further provided that all
such permits shall be granted and issued, obtained and us&d,
under the rules, regulations, and provisions of the acts in force
for regulating the granting and issuing of permits: And
whereas the laws in force in Great Britain and the laws in force
in Ireland, relating generally to the granting and issuing of
permits for the removal and protection of goods and commodi¬
ties for the removal of which a permit is by the laws of excise
required, contain different provisions and regulations, under
which separate, distinct, and different forms of permits are
required in Ireland from the form of permits in use in Great
Britain : And whereas it is expedient that the provisions of the
said laws should be uniform, and should be consolidated and
amended : Be it therefore enacted by the king's most excellent
Majesty, by and with the advice and consent of the Lords
Spiritual and Temporal, and Commons, in this present Par¬
liament assembled, and by the authority of the same, That all Permits to e
permits to be granted for the removal or conveyance of any made and
commodities for the renrtoval of ^hich a permit is or shall be
I . • J. » /. . un«ler the
required by any act or acts now m torce or hereafter to be provisions of
passed relating to the excise, shall be made and granted under
the powers and directions of this act.
11. And be it further enacted. That the Commissioners of Commissiori-
Excise sliall cause to be provided moulds or frames for the Ex<Mse
makipg of paper to be used in Great Britain and Ireland for mciildVfor
permits, which pajier shall have the words " excise office," with making paper
any other letters, figures, marks, or devices which the said
Commissioners shall direct, visible in the substance of such plates and
paper, and shall also cause to be provided plates engraved with <ypes for
such marks, stamps, and devices as to them shall seem meet, permitf*
and from time to time may alter or vary any such plates, and
may also cause to be provided types cast in any particular form
for the printing, stamping, ^nd marking the said paper; and
all permits given by the respective officers of excise in the
United Kingdom for the removal or conveyance of any com¬
modity for the removal of which a permit is by law required
shall be printed, stamped, and marked by the said plate or
K 2
I'2
r.HAS usa
P1ÍRMIT8.
General Permît Act,
[§3.
Uniuthoriied
persons mak¬
ing paper in
imitation of
excise paper,
and persons
forging or
counterfeit¬
ing plates or
types, to be
deemed
guilty of
felony, and
subject to
transporta¬
tion
plates or types on paper so made as aforesaid ; which said
paper shall bAande and the said plates engraven and types
cast by such person or persons as shall be for that purpose from
time to time authorized and appointed by the Commissioners
of Excise under their hands and seals : and as well the said
paper as the said plates so engraven and types so cast shall be
kept by such officer or officers or other person as shall from
time to time be appointed by the said Commissioners for keep¬
ing the same ; and no permit shall be printed, stamped, marked,
or written, nor shall any permit be granted, in any part of the
United Kingdom, by any officer of excise, but on paper so
provided as aforesaid.
III. And be it further enacted. That every person who
shall make, or cause or procure to be made, or shall aid or
assist in the making, or shall knowingly have in bis, her, or
their custody or possession^ not being authorized by the said
Commissioners, and without lawful excuse (the proof whereof
shall lie on the person accused), any mould or frame or other
instrument having therein the words " excise office," or any
other words, figures, marks, or devices peculiar to and appear¬
ing in the substance of.the paper used by the said Commis¬
sioners for permits, or with any or part of such words, figures,
marks or devices, or any of them, intended to imitate or pass
for the same ; and every person, except as before excepted,
who shall make, or cause or procure to be made, or aid or assist
in the making, any paper in the substance of which the words
" excise office," or any other words, figures, marks, or devices
peculiar to or appearing in the substance of the paper used by
the Commissioners of Excise for permits, or any part of such
words, figures, marks, or devices, or any of them, intended to
imitate and pass for the same, shall be visible ; and every
person, except as before ex^pted, who shall knowingly have in
his, her, or their custody or possession, without lawful excuse
(the proof whereof shall lie on the person accused), any paper
whatever in the substance of which the words " excise office,"
or any other words, figures, marks, or devices peculiar to and
appearing in the substance of paper used by the Commission¬
ers of Excise for permits, or any part of such words, figures,
marks, or devices, or of any of them, intended to imitate and pass
for the same, shall be visible ; and every person, except as
before excepted, who shall, by any art, mystery, or contrivance,
cause or procure, or aid or assist in causing or procuring, the
words " excise office," or any other words, figures, marks, or
devices peculiar to and appearing in the substance of the paper
used by the Commissioners of Excise for permits, or any or
part of such words, figures, marks, or devices, or any of them,
intended to imitate and pass for the same, to appear visible in
the substance of any paper whatever; and every person, not
authorized or appointed as aforesaid, who shall engrave, cast,
cut, or make, or cause or procure to be engraved, cast, cut, or
$4—6.] iWULi. Caj).l6. 133
made, or aid or assist in engraving, casting, cutting, or making granting
any plate, type, or other thing in imitation of or to resemble permits.
any plate or type made or used by the direction of the Com*
missioners of Excise for the purpose of marking or printing
the paper to be used for permits ; and every person, except as
before excepted, who shall knowingly have in his or her cus¬
tody or possession, without lawful excuse (proof whereof shall
lie on the person accused), any such plate or type ; shall for
every such offence be adjudged a felon, and shall be trans¬
ported for the term of seven years, or shall be imprisoned, at
the discretion of the court before whom such person shall be
tried, for any period not less than two years.
IV. And be it further enacted. That every person who shall Forging or
counterfeit or forge, or cause or procure to be counterfeited or counterfeit-
forged, or assist in counterfeiting or forging, any permit or any 0?®utteri!ifc '
part of any permit, or sh^ counterfeit any impression, stamp forged or
or mark, figure or device, provided or appointed or to be
provided or appointed by the Commisssoners of Excise to be felony. '
put on such permit, or shall utter, give, or make use of any
counterfeited or forged permit, knowing the same or any part
thereof to be counterfeited or forged, or shall utter, give, or
make use of any permit with any such counterfeited impression,
stamp or mark, figure or device, knowing the same to be
counterfeited; or if any person or persons shall knowingly
or willingly accept or receive any counterfeited or forged
permit, or any permit with any such counterfeited impression,
stamp or mark, figure or device thereon, knowing the same
to be counterfeited ; shall for every*such offence be adjudged
guilty of a misdemeanor, and shall be transported for the
term of seven years, or fined and imprisoned, at the discretion
of the court.
V. And be it further enacted. That no perinit shall be A request
panted by any officer of excise until a request note or requi-
sition in writing shall have been delivered by or in behalf of obtaining a
the person requiring such permit; and every permit which permit
shall be granted, without a request note or requisition being
delivered in manner required by this act, shall be actually
void, and shall not protect any goods, wares, or merchandise
mentioned in such permit.
VI. And be it further enacted. That every request note for Request note
any permit shall contain the date thereof, and the name of the
place fron^ which and the place to which the commodities culares. '
therein mentioned are to be carried, and the mode of convey¬
ance by which such commodities are to be removed, and shall
likewise contain the real name and surname and place of abode
of the person or persons sending such commodities, and of the
person to whom they are to be sent, and in case of a complaint
or copartnership, die name of the firm, company, or copart-
n ership, together with such other particulars as the Commission-
e rs of Excise shall from time to time direct or appoint, or as shall
K 3
General Permit Act,
[§ 7, 8.
«RANTING be required by any act or acts relating to the commodities in
respect of which the permit shall be required; and every such
request note shall be signed by the person requiring the per¬
mit, or by his or her known clerk or servant ; and no permit
shall be granted on any request note which shall not be so
signed, and contain the several particulars aforesaid : Pro¬
vided always, that no such request note or requisition shall be
liable to any stamp duty thereon.
Permits to be VII. And be it further enacted. That every permit to be
a« th^Com™ granted for the removal of any commodities shall be made out
missioncrs of in conformity with the request note ; and every such permit
dirSi^ shall be in such form, and shall be marked, stamped, and
printed with such stamps, marks, figures, and devices, and
shall contain such particulars, as the Commissioners of Excise
shall direct.
hmitthetime VIH- And be it further enacted. That every officer of ex-
f'or which it empowered to grant permits shall express and limit in
is to be in every permit granted by him, as well the time during which
force. shall be in force for removing the commodities for
which the permit shall be obtained from and out of the stock of
the person taking out such permit, as also the time within
which the same ,cotnmodities shall be delivered and actually
received into the stock of the person or persons to whom the
same shall be so permitted to be sent ; and every permit which
shall not be actually used, as directed by this act, within the
time expressed and limited in such permit, shall within the
said time be returned and re-delivered by the person who shall
have obtained the same to the proper officer of excise; and if
any permit shall not be so returned as aforesaid, and upon
taking an account, by any officer or officers of excise, of the
stock remaining in the hands or custody of the person or per¬
sons from or out of whose stock the commodities mentioned in
such permit were thereby authorised to be removed, there shall
not appear a sufficient decrease to - answer the removal of the
commodities mentioned in such permit, then the person or per¬
sons from or out of whos^ stock the commodities mentioned in
such permit were thereby authorized to be removed shall for¬
feit and lose the like quantity of commodities so permitted to
be removed and not removed accor^ng to such permission,
and the same may be seized by any officer of excise ; and in
case any commodités specihed in any permit shall be re¬
moved from the stock of the person taking out suclL|>ermit, and
the same shall not, within the time expressed and limited in
such permit, be actually delivered and received into the stock
of the person or persons to whom the same are mentioned in
such permit to be sent, then and in every such case all such
commodities so removed as aforesaid shall be deemed to be
goods removed or removing without permit, and shall be for¬
feited and seized accordingly.
§10—12.] Ü Will. Cap, \6,
IX. Provided always, and be it further enacted, That in graivtinu
case any goods or commodities shall, by any unavoidable acci> permits.
dent or necessity, be delayed, and thereby be prevented from Goods seizcM
being delivered into the stock or slocks of the persons to whom which have
such goods shall be sent within the time limited and expi-essed
in the permit, that then and in every such case the court or able accident
jurisdiction where any information shall be brought for the
condemnation of any such seizure shall, upon proof of such SoredVpoa
unavoidable accident or necessity, direct the goods or comino- proof given,
dities so seized to be restored to the owner or claimer thereof ;
any thing herein-before contained to tlie contrary notwith¬
standing.
GOODS REMOVED WITHOUT PERMIT, ETC. RFMOMNO
X. And be it further enacted, That every person who shall
remove, deliver, or send out, or cause or suHer to be removed,
delivered, or sent out, from his stock, custody, or possession,
any commodities for the removal whereof a permit is or shall ordeliveiin;,'
be required (a), without a proper permit accompanying the w receiyihg
same, or who having obtained a permit shall not send out
therewith the commodities therein described, or return and
re-deliver the said permit to the proper officer of excise within
the time herein-before required, and every person who shall
take or receive or suffer to be taken or received into, or shall
have in his, her, or their stock, custody, or possession any
commodities for the removal whereof a permit is required, with¬
out a proper permit accompanying or having accompanied
the same, shall forfeit for every such offence two hundred
pounds.
XI. And be it further enacted, That all commodities for All goods
the removal whereof a permit is required, which shall be or
shall have been delivered, removed, or sent out, or which shall mit to be
be found removing, carrying, or coiiveyins, or which shall be aoil
... - 0» J si ^ the peuuti
received, without a proper permit accompanying the same, removiog
shall be forfeited, and may be seized by any officer of excise ; them to for.
and every carrier, master of a vessel, boatman, and other per-
son who shall be found or shall knowingly have been employed
or engaged in, or shall knowingly aid or assist or have aided
or assisted in, delivering, removing, carrying, or conveying
any such commodities without a proper permit accompanying
the same, shall forfeit two hundred pounds.
XII. And be it further enacted. That in any action or suit, Where per.
at law or in equity, on any bond, bill, note, or other security, ifvered"with "
contract, agreement, promise, or undertaking, where the whole goods, the
or any part of the consideration thereof shall be for the value
or price of any commodities for the removal of which a permit
(a) Sec the acts requiring permits for particular commodities; viz.,
Spirits, 6 G. 4. c. 80. S 81-113. ; 4 G. 4. c ^ 5. Tea. 10 G. 1. c. « ^ 15,
16. ; 7 G. 4. c. 49. ; 3 & 4 W. 4. c. 101. S 6. Tobacco, 29 G. 3. c. Gf. ^ 118. ;
37 G. 3. c. 4S. ^ 44. (Irish). Vinegar, 58 G. 3. c. 65. § 21.
K 4
136
General Permit Act,
"mwm " shall be required, and for and with which a proper permit
PEBMiT. shall not have been given, the defendant in such action or suit
may plead and give in evidence that such commodities were
delivered without a permit accompanying them ; and if the
jury shall find that such goods were delivered without a true
and lawful permit having been obtained for the removal
thereof, tliey shall find a verdict for the defendant ; and if such
commodities shall have been sold for ready money, or if the
person selling the same shall otherwise have been paid or satis¬
fied for the value or price thereof, it shall be lawful for the
person who shall have paid or satisfied such value or price,
within twelve calendar months after payment or satisfaction
made, to recover back from the seller of such commodities the
amount of the value or price of such commodities, to be sued
for and recovered by action of debt or on the case in any of
his Alajesty's courts of record.
FALse FORGING AND UISAFTLTING FERSIITS.
PER3UTS.
—XIII. And be it further enacted, That every person who
Pen^ty on shall forge or counterfeit any request note for a permit, or sliall
counterfeit- lorge or counterfeit or make use of the name of any trader
ing request entitled to obtain permits, for the purpose of falsely and frau-
^^u?ently dulently obtaining a permit, or shall utter or produce any
procuring forged, false, or untrue request note to any officer of ex-
pnmits, or cjsg the purpose of falsely and fraudulently obtaining a.
misapplying .. . uii- _»• — .
ormisming permit; and every person who shall insert in any request note
them, SOOI. the name o^ or shall obtain a permit to, any fictitious person,
as the person to whom the goods or commodities mentioned in
such request note or permit are to be sent ^ and every person
who shall fraudulently alter, erase, or obliterate any permit, or
any part thereof, after the same shall have been granted by the
proper officer of excise, or shall knowingly or willingly give an
altered, erased, obliterated, false, or untrue permit ; and every
person who shall knowingly or willingly accept or receive any
altered, erased, obliterated, false, or untrue permit with or for
any commodities ; and every person wh<h having obtained a
permit, shall remove or send or deliver, or cause or procure or
suffer to be removed, sent, or delivered, the commodities spe¬
cified in any such permit to any other person than the person
to whom the said permit shall permit the said commodities to
be sent, or shall remove or send with such permit any other
commodities than the commodities specified and described
therein and thereby permitted to be removed, or any greater
or lesser quantity of such commodities ; and every person who
shall request, obtain, sell, lend, deliver, employ, or make use
of any permit, or shall procure or suffer any permit to be
requested, obtained, sold, lent, delivered, or employed or made
use of, for any other use or purpose whatsoever than to accom¬
pany the actual removal and delivery of the commodities as
therein expressed, or shall produce, or cause or suffer to be pro-
§ H, IS.] 2 Wúl. 4. Cap. 16.
.57
ducedi any such permit to any officer of excise as ha\ing been false
received with any commodities other than as aforesaid, or shall febmits.
in any manner knowingly or willingly use or employ, or cause
or suffer to be used or employed, any permit, so as that any
account of any stock or of any commodities kept or checked or
to be kept or checked by any officer (n) of excise by such per¬
mit shall or may be frustrated or evaded ; shall for every such
offence severally forfeit the sum of five hundred pounds ; and
all commodities removing or removed with any such permit in
any of the cases aforesaid shall be forfeited, and may be seieed
by any officer of excise.
XIV. And be it further enacted. That where any commo- Where goods
dilies shall be forfeited and liable to be seized for being or hav-
ing been sent, removed, carried, delivered, or received without conuining
a proper permit accompanying or having accompanied the same, the s®™®, ^"<1
or for any misuse of a permit, or breach of any regulation re-
lating to permits, all casks, jars, bottles, and other vessels, the removal
cases, boxes, sacks, bags, and all and every package and cover- of
ing whatsoever in which such goods shall be found, and every feUed.
horse and other beast or cattle, and every carriage, waggon,
cart, vessel, boat, or other conveyance, used or employed or
which shall have been used or employed in carrying, removing,
or conveying such goods or commodities, shall also be forfeited,
and may be seized.
XV. And be it further enacted. That every officer of excise Punishment
who shall deliver out or suffer to be delivered out any paper °iy°®ng'out"
prepared or provided or appointed by the Commissioners of fgise permits.
Excise to be used for permits in blank, or before such permit
shall be filled up and issued agreeable to and in conformity with
a request note ; and every officer who shall knowingly give or
grant any permit to any person not entitled to receive the same,
or shall knowingly give or grant any false or untrue permit, or
shall make any false or untrue entry in the counterpart of any
permit given or granted by him, or shall knowingly or willingly
receive or take any goods or commodities into the stock of
any person or persons brought in with any false or untrue or
fraudulent permit, or shall knowingly or willingly grant any
permit for the removal of any goods or commodities out of or
from the stock of any person or persons who shall have received
or retained such goods or commodities, or any of them, under
or by virtue or pretext of any false, untrue, forged, or fraudu¬
lent permit, or shall knowingly or willingly give any false
credit in the stock of any person or persons beyond the credit to
which such stock is justly and truly entitled, so as to enable
such person or persons falsely and fraudulently to obtain a per¬
mit or permits; or if any such officer shall knowingly or will¬
ingly suffer the same to be done directly or indirectly ; every
(a) This word is general, and applies to any officer of excise whose ac¬
counts may be frustrated or evaded by the fxauduleot use of permits.
Attorney-General v. Stee, M'Cl. R. 567.
138
PAL^B
I'lCUMlia,
General Permit Act^
[§ 16—18.
officer so offending in any of the cases aforesaid shall be guilty
of a misdemeanor, and on conviction shall suffer such punish¬
ment by fine and imprisonment, or fine or imprisonment, as
the court shall award ; and every officer so convicted shall from
thenceforth be incapable of holding any office or place in or re¬
lating to any of the revenues of the United Kingdom.
private
permits.
Regulations
for private
persons ob¬
taining per¬
mits.
Penalty on
false declar¬
ation.
PERMITS roa nUVATE PEBSONS.
XVr. And be it further enacted, Tli.tt where any person,
nof being a trader duly entered and licensed and under the
survey of the excise, shall have occasion to remove from any
one part of the United Kingdom to any other part thereof any
goods or commodities for the removal of which a permit is or
shall be by any law or laws of excise required, it shall be lawful
for the officer authorized to grant permits in the place from
whence such commodities are intended to be removed, on such
person, or his, her, or their known servant or servants, declar¬
ing, to the satisfaction of the Commissioners of Excise or of the
Collector or Supervisor of Excise of the collection or district in
which the place from whence such commodities are intended to
be removed is situate, that all the duties for such commodities
liave, to the best of the knowledge and belief of the person
proving the same, been fully paid and in case such commodities
are intended to be sent in and delivered to any other person
than the person requiring the permit, then on a furtlier declar¬
ation that the said goods or commodities have not been sold or
disposed of to such other person, upon a request note sent and
delivered to such officer so authorized to grant permits, to give
and grant a permit or permits for the removal of such commo¬
dities.
XVII. And be it further enacted. That if any such declar¬
ation made by any person for the purpose of obtaining a permit
for the removal of any goods or commodities shall be false or
untrue in any particular or respect, the person kuowingly
making the same shall forfeit one hundred pounds.
GENERAL CLAUSES. ETC.
XVIII. And be it further enacted, That if any commodities
for the removal of which a permit is or shall be required shall
be seized for any breach or violation of any of the laws of ex¬
cise, such commodities shall be condemned and adjudged for-
haifebeen"^^ feited, notwithstanding that the claimant shall prove that a
produced, permit was produced when such commodities were removing
proof and conveying, or tliat a permit was produced after such com-
th^duties^^ modities were removed and received, unless the claimant shall
have been also prove in such case that the commodities so seized areduty-
paid, or the sale of such commodities had by reason of or in
consequence of a forfeiture and condemnation thereof, or that
the same had been received with a true and lawful permit
general
clauses.
Goods seized
shall be con-
demned, not¬
withstanding
§ 19—21.]
2 Wm. 4. Cap. Iff.
139
from the stock of the trader duly authorized to obtain a permit cENEBit.
for such goods ; and if on the trial of any information, action,
suit, or other proceeding at law brought for the recovery of any
penalty or the condemnation of any commodities, or against
any officer of excise for the se'zure of any commodities, any
question shall arise whether any commodities for the convey¬
ance or protection of which any permit shall be produced or
shall be alleged to have been obtained are the identical commo¬
dities described and specified in such permit, proof of such
commodities being really and bona fide the commodities men¬
tioned and specified in such permit shall lie upon the owner or
claimer thereof, or the person from whom the same shall have
been seized, as such owner or claimer or person shall be party
to the suit either as defendant or plaintiff.
XIX. And be it further enacted. That whenever on the Counterpart
trial of any information, suit, or action, other proceeding at ^ permit to
• • be eviQCDcc.
law it may be necessary to prove the issuing of any permit or
the contents thereof, the counterpart of such permit, together
with the request note, may in all cases be admitted as evidence
and proof that such permit was granted and issued, and of the
contents thereof, according to the purport q§ such counterpart
and request note, without producing or requiring the produc¬
tion of the original permit; and it shall not be necessary to
prove any order of the Commissioners of Excise appointing or
directing the form of any sucli permit or of any counterpart
thereof respectively.
XX. Ánd be it further enacted, That so much of an act Certain pro.
passed in the twenty-third year of the reign of his Ma-
jesty King George the Third, intituled An Act for the more andôf59G.i.
ejèclually preventing the illegnl Importation of Foreign SpirilSt c- re-
and for putting a stop to the private Distillation of British-made
Spirituous Liquors ; for exjylaining such part of an Act imposing
a Duty upon Male Servants as relates to the Right of Appeal
from the Justices of Peace ; to amend and rectify a Mistake made
in an Act of the last Session of Parliament xvith resjiect to the
Removal of Tea from one Part of this Kingdom to other Ports
thereof; and for ¡rreventing vexatious Actions against Officers
(f Excise acting m pursuance of the Authority given by Excise
StaluteSi and of an act passed in the fífty-ninth year of the
reign of his Majesty King George the Third, intituled An Act
to consolidate and amend several Acts for regulating the Granting
of Permits and Certificates for the Conveyance and Protection of
certain Goods in Ireland-, as relates to peimits, and all and
every provision in any act or acts relating to the excise con¬
tained for regulating the general form and issuing of permits
for the removal and conveyance of exciseable commodities,
for which similar provision is in and by this act made, shall be
and the sme is and are hereby repealed.
XX I. Provided always, and be it further enacted, That Provisions as
nothing in this, act shall be construed to alter, repeal, or vary to permits in
HO
General Permit Act.
[§ 22, 23.
■EMEKAL any act by which a permit is required for the removal or con-
cLAiisEs veyance of any particular goods or commodities, or any enact-
act> regu. ments, provisions, regulations, or restrictions in any such act
lating the acts contained relating to the manufacturers, dealers in,
trade not to retailers of such goods or commodities, or the survey or
be affected, keeping the stocks thereof, or to the traders entitled to receive
or obtain permits, or the number of permits to be taken out or
obtained by such traders, or the quantities of goods or commo¬
dities for which and the restrictions and provisions under
which permits are to be obtained, or to the delivery of permits to
the officers of excise by persons receiving the same (o), or the
credits to which such persons shall be entitled in respect of
permits ; but all and every such act and acts relating to the
particular trade or business in and to the particular goods and
commodities for which a permit is or shall be required shall, to¬
gether with all enactments, clauses, penalties, forfeitures, pro¬
visions, restrictions, and regulations therein, with all powers
and authorities to any oflScer or officers to examine permits,
or stop or examine and seize any goods or commodities for
the removal whereof a permit is by any such act or acts re¬
quired, or any persons removing such goods, shall remain in
full force and effect.
Act may Ik XXII. And be it further enacted, That this act may be
amended, repealed, or altered by any act or acts to be passed
in this present session of parliament.
Commence- XXIII. And be it further enacted. That this act shall
ment of act. commence and take effect on the fifth day of April one thou¬
sand eight hundred and thirty-two.
(a) See note on p. 1S.S. ami.
Forms and Proceedings.
141
FORMS AND PROCEEDINGS APPLICABLE TO
THE GENERAL LAWSi
Trader's Entry. Entry.
T A. B. of , in , parish of ,
-*■ in the county of , do hereby make entry and
give notice, as a dealer in [or, manufacturer of] ,
of the following building [or, place, vessels, and utensils, as
the case may 6e], that is to say ; One room, marked A., on the
ground floor of my dwelling-house, situate as above, for the
purpose of storing and retailing ; [one
other room, situate , and marked , for the
purpose of ; one store room. No. I.,
marked , situate , for the purpose of
; one store cask. No. 1., marked ,
situate , with a pipe, painted colour, con.
nected with , and running through as
described in the drawing or description hereunto annexed, for
the purpose of , ^c. [os the case may 6c.]
As witness my hand this day of , 18 .
Description of Offences to be inserted in the Forms of Inform¬
ations, 6fc. furnished by the Commissioners.
'T'HAT within four months last past, to wit, on the i. For not
day of last, at , in the said county, making entry
h. B. of , being a person carrying on the trade StensU^™"'
and business of a , under and subject to certain under
laws of excise, did make use of a certain place, to wit, a * ^ *■
[or, house, building, vessel, or utensil, as the case ' " ' '
may 6e], for the making of [or, for the retailing,
storing, ^c. as the case may be], [of which said place [house, ^c.]
cutry was then and there required to be made [or, notice was
then and there required to be given,] by a certain act of par¬
liament relating to the revenue of excise,) without haying made
entry thereof by delivering such true and particular account
thereof as by the act relating to the said trade and business was
and is required, to the oflScer of excise in whose survey such
place was then and there intended to be used as aforesaid, con-
trary to the form of the statute in that case made and provided,
whereby and by force of the statute in that case made and pro-
vided the said A. B. has forfeited and lost the sum of two
hundred pounds.
T^HAT within four months last past, to wit, on the o For manu
day of last, at , in the said county, facturing
A. B. of , being a maltster [distiller, <J-c. as the ^''hout U-
Forms and Proceedings.
cence, under case may be"], did make and manufacture malt [spirits, §t.]
4 26*"[or, did exercise and carry on the trade and business of a
], for the making and manufacturing of which
[or, for the exercising and carrying on of which] a licence was
then and there required by the statute in that case made and
provided, without taking out such licence as by the said act of
parliament was and is in that behalf required, contrary [^c>
as above].
3. For retail. fTHAT within four calendar months last past, to wit, on
ii"cen"e.under parish
the same of , in the county of A. B. of
statute. being a person retailing the goods and commodities herein¬
after mentioned, for the retailing of which goods and commodi¬
ties a licence was then and there required by tbe statute in that
case made and provided, and a retailer of beer, did retail a cer¬
tain quantity, to wit, of beer in that part of Great
Britain called England, to wit, at the parish aforesaid in the
county aforesaid to be drank and consumed in his house and
premises, without taking out such licence as in that behalf was
and is required by the statute in that case made and provided,
contrary [Jrc. a.ta6oi«].
♦. Forde. ' | IHAT within four months last past, to wit, on the
""Sswith thousand eight hundred and
ititent to one J. S., being then and there an officer of excise, did seize
evade the and arrest as forfeited from one A. B. a certain large quantity,
ture and w' glass [spirits, ^c.] contained in a certain
nalty, under vessel, to wit, a , then and there containing the same,
7&SG.4. C.53. for that the same glass [spirits, ^c-] contained in the said
' ' vessel (the same then and there being goods and com¬
modities for and in respect whereof a certain duty of excise was
and is by law imposed) was then and there removed and depo¬
sited by the said A. B. in a certain place, to wit, at the parish
aforesaid, in the county aforesaid, with intent to defraud his Ma¬
jesty of such duty, contrary to the form of the statute in that
case made and provided, wherehy and by force of the statutes
in that case made and provided, the said goods and commodi¬
ties became and are forfeited, and whereby and by force of the
statutes in that case made and provided, the said A. B. being
the person who then and there removed and deposited and was
concerned in removing and depositing the said goods and com¬
modities, with intent to defraud his said Majesty of such duty
as aforesaid, hath forfeited and lost the sum of one hundred
pounds, the said J. S., who sues for the same, having elected,
and hereby electing, the said sum of one hundred pounds, and
not treble the value of such goods and commodities, to wit, at
tbe parish aforesaid, in the county aforesaid.
Forms and Proceedings,
145
AT within four months, ^c. [a5 in Fb, 1.], at , 6. Similar
■*" in the said county, A. B. of , did remove, the"enai"^
deposit and conceal, and was then and there concerned in re- only, under
moving, depositing and concealing the same
, the same then and
there being goods and commodities for and in respect of which
a certain duty of excise was then and there by law imposed,
with intent to defraud his said Majesty of such duty, contrary
to the form of the statute in that case made and provided ;
whereby, and by force of the statutes in ihat case made and
provided, the said A. B. hath forfeited and lost the sum of one
hundreds pounds ; the said J. S., who sues for the same, haying
elected [Ac. as above],
rpHAT within four months, &c. [as m iVo. l.j A. B. fñ
did remove, deliver, and send out [or did take and refeîvin"
receive], and cause and suffer to be removed and sent out from goods with,
[or taken or^eceived into] Iiis stock, custody, and possession
certain commodities for the removal whereof a permit was then 2 W. 4. c. 16.
and there by law required, that is to say, pounds (or ^
gallons) of without a proper permit accompanying the
same contrary, ^c. [end as in No. 1.]
Comiûcùnt of Overcharge, Complaint.
County of "1 "DE it remembered that on the day of
. J , 18 , at , in the county of
, J. S. of (being a person chargeable with
and liable to the payment of tie duty of excise on ), now
here in his proper person, exhibits an information and com¬
plaint to and before us J. P. and K. P., two of his Majesty's
Justices of the Peace for the said county of , within
whose jurisdiction the said J. S. hath been charged with and paid
such duty as herein-after mentioned, and thereby informeth
us that within twelve calendar months last, that is to say, on
the day of , a certain overcharge has been and
was made by , an officer of excise, upon him
the said J. S. [or, a certain overpayment was made by him the
said J. S. to an officer of excise] [or, by a certain act of par¬
liament relating to the revenue of excise made in the
year, ^c. the said J. S. was and is entitled to a return of a
certain duty of excise, to wit, the sum of , paid
by the said J. S.] ; and that the ground of such overcharge
[or, overpayment, or, claim of return or allowance of duty]
is that [here insert the parlicidars of the charge and overcharge,
^c. according to the fact]. And thereupon the said J. S.
prayeth the judgment of us the said Justices in the premises, and
that such order may be made in the premises as by the statute
in that case made and provided is required.
Kxhibited, J. S.
INDEX.
ACCOUNTS of the revenue of excise, 27—32.
ACTIONS against Excise Officers, 63.
ADULTERATED articles, disposal of, 76.
AFFIDAVIT for Collector's warrant, 16.
ALLOWANCE to poor prisoners, 62.
ALLOWANCES, list of, 99.
AMENDED GENERAL REGULATION ACT, 7.'5.
APPEAL, when allowed, 46; notice of, 47, 80; deposit on,
47 : evidence on, 48, 81 ; proceedings on, 48, 81.
APPOINTMENT of Officers, 3, 29.
AQ.UA VITjE, licence for, 120.
ARRESTING offenders, 20. 51, 55, 81.
ASSAULTS, violent, 23; proceedings on, 23—25.
ASSISTANCE to Excise Officers, 22, 77.
ASSISTANT COMMISSIONERS, 5.
ATTACHMENT, proceedings under, 77.
ATTENDANCE, hours of, 11.
ATTORNEY-GENERAL, 35, 56.
AUCTION duties, 88.
AUCTIONEERS' licences, 107.
AUDITOR of Excise, 29.
AVERMENTS in informations, how proved, 41.
BANK OF ENGLAND may transfer bills for extents, 31 ;
liability of, 31.
BEER : dealers' licences, 107 ; retailers' licences, 108 ; draw-
backs, 102.
BOARD OF EXCISE, constitution of, 2, 73.
BOND, stamp duty on, 3.
BODY WARRANT, 50.
BRIBERY, 8.
BRICKS: duties, 90; drawbacks, 99.
CERTIFICATE of oath of office, 6.
CERTIORARI, when granted, 45.
CHIEF OFFICE of Excise, limits of, 10.
CLAIM to goods seized, 36.
CLERK of the Receiver-General, 30.
COFFEE licences, 109.
Index.
COLLECTOR, demand of duty, 75; warrant of, 16; to
grant licences, 115 ; accounts of, 27.
COLLUSION, 8.
COMMISSIONERS : appointment of, 2; powers of, general,
2, S, 73; as to officers, S, 10; as to duties, 75; as to
licences, 115 ; as to search warrants, 21 ; as to summary
proceedings, 37, 78 ; as to compromises, 44, 56 ; as to
overcharges, 81 ; as to rewards to officers, &c., 59, 76,128 ;
as to purchases, leases, &c., 69, 83.
COMMISSIONS, to what extent valid, 3.
COMPLAINT of overcharge, 81, 143.
COMPTROLLER of Excise, 29.
CONCEALING goods, to evade the duty, 19, 142; to obtain
drawbacks, 76.
CONDEMNATION of goods in the Court of Exchequer,
36 ; by summary proceedings, 52.
CONDEMNED GOODS, sale of, 57.
CONSTABLE, duty of, 22, 77.
CONSTRUCTION of terms, 2, 84.
CUSTOMS : Officers, 23, 60 ; prosecutions for ofiences
against, 83.
CYDER licences, 109.
DEBT of record, how proved, 33.
DEFECTS of form in informations to be amended, 47.
DEFINITION of terms, 2, 84.
DEMAND of duty, 75.
DEPOSITING goods to evade the duty, 19.
DISTRIBUTION of penalties and forfeitures, 58.
DISTILLER, licence duties, 110.
DOUBLE DUTY, penalty of, 76; how recoverable, 78;
not to be mitigated, 79.
DRAWBACKS: list of, 99; producing goods fraudulently
to obtain, 76.
DUTIES OF EXCISE,list of, 88; ho w to be charged, 15,87;
when payable, 75 ; how payable, 16 ; upon what charge¬
able, 17 ; how recoverable, 72 ; proof of payment, 43.
ELECTION, interference with, prohibited, 6.
ENTRY : by whom to be made, IS ; mode of making, 74 ;
contents of, 13, 141; penalty on default, 74; mc^e of
proving, 12 ; trader absconding, 75.
EVIDENCE of entry, 12 ; of a person being a trader, 13;
of keeping an office, or being an officer, 11 ; of pay¬
ment of duty, 43 ; of the election of penalty, 41 ; of
order to exhibit information, 41.
EXCHEQUER, payment into, 30.
EXCHEQUER COURT, jurisdiction of, 33.
EXECUTION; under Collector's warrant, 16; on sum¬
mary arrests, 20; on summary proceedings, 38, 48 52;
on appeal, 49 ; from the Exchequer, 54.
EXEMPLIFICATION of Crown debts,S3.
Index.
EXPENSES; of condemnation and sale, 58 ; of Exchequer
prosecutions, 59 ; in snmmaiy proceedings, 79.
EXTENT, proceedings for, on bills of exchange, 31.
FAIRS and RACES, licence not required for, 118.
FIXED PIPES, to be described, 131.
FOREIGN GOODS, power to seize, 22.
FORFEITURE of goods fraudulently deposited, 19; of
packages, 19, 137 ; of goods seized by Officers of Customs,
60 ; of goods removed without permit, 135.
FORGING permits, 136; debentiu-es, 32 ; handwriting of
Receiver-General, 32.
FORMS of proceeding, 141.
GENERAL DUTY ACT, 84.
GENERAL PERMIT ACT, 131.
GENERAL LAWS, extent of, 3.
GENERAL LICENCE ACT, 106.
GENERAL REGULATION ACTS, 1, 73.
GLASS duties, 91 ; drawbacks, 99.
GLASS MAKERS' licence^ 109.
GOODS, fraudulently removing or concealing, 19.
HEREDITARY REVENUE, 88,
HOLIDAYS, 11.
HOPS, duties, 93; drawbacks, 101,
HORSES seized, how disposed of, 53.
INDEMNIFICATION in cases of bribery, 9.
INFORMATION, in whose name to be laid, 35 ; notice
of, 78 ; summons to appear, 78 ; against persons in gaol,
77 ; averments in, 41 ; defects of form to be amended
in, 47 ; death of nominal informer, 80.
INFORMER a competent witness, 43.
JUSTICES OF THE PEACE : who may act, 40; juris¬
diction of, 38 ; when to meet, 39 ; power on immediate
arrests, 20 ; on informations, 37 ; as to summoning wit¬
nesses, 42 ; indorsing warrants, 52 ; hearing informations
exhibited, 38 ; mitigating penalties, 44 ; granting war¬
rants, 38 ; as to unclaimed seizures, 53 ; as to complaints
of overcharge, 81.
KING'S share of penalties and forfeitures, 62.
LEASES, power to take property on, 83.
LETTERS or NUMBERS, to be painted on entered pre¬
mises and utensils, 13.
LEVY WARRANT, 49.
LICENSED traders to put up their names, &c., 125.
LICENCES -. duties on, 107 ; mode of calculating, in cer-
tmn cases, 113 ; by whom to be granted, 115 ; contents of,
116 ; removal of, in case of accident, 118 ; not necessary for
goods in the import warehouses, 119 ; expiration of, 121 ;
notice of renewal, 120; new beginner's licence, 121;
transfer of, to executors, &c., 123 ; penalty on trading
vdthout, 126 ; not producing, on demand, 128.
L 2
Index.
MALT duties, 94; drawbacks, 102.
MALTSTERS' licences, 109.
MILITIA, Excise Officers exempted from, 7.
MINOR cannot enter premises for an excise trade, IS ; liable
as visible owner notwithstanding, 13.
MITIGATION OF PENALTIES, 44, 56, 79.
NOLI PROSEQUI, 56.
OATH of office, 5; authority to administer, 18; declaration
substituted for, 18.
OBSTRUCTION of officers, 23.
OFFICES (EXCISE), 10.
OFFICERS OF EXCISE; appointment of, 3 ; commis¬
sions of, 4 ; salaries of, 4 ; privileges of, 7, 73 ; restric¬
tions on, 7 ; power of, as to surveying, 14 ; under a search
warrant, 21 ; as to charging duty, 15; as to unentered manu¬
factories, 20 ; as to goods forfeited, 37 ; as to foreign goods,
22 ; violent assaut ts on, 23 ; actions against, 6.3.
ONUS PROBANDI, to lie on the claimant, 43.
ORDERS of the Board, how proved, 41.
OVERCHARGE, complaints of, where determinable, 82;
at what time, 82 ; in what manner, 82.
OWNER of premises to make entry, 13; liable whether entry
made or not, 13.
P.A CK A G ES of forfeited goods, 19, 137.
PAPER and PASTEBOARD: duties, 94; drawbacks and
allowances, 102; licences, 110.
PARISH APPRENTICES, officers not liable to take, 73.
P.VRISH OFFICES, Officers exempted from, 7.
PASSAGE VESSELS, licences, 110.
PEN.VLTIES: for not taking oath of office, 6; for inter¬
ference in election, 6 ; for bribery or colluâon, 8 ; for not
making entry, 74; for using premises for a purpose not
described in the entry, 74 ; IVrr not taking out licence,
126 ; for not putting up name over licensed premises, 125 ;
for putting up false inscription, 126; for no( producing
licence, 128; for nonpayment of duty, 76 ; for depositing
goods with intent to evade the duty, 19 ; for being found
in private manufactories, 20; for sending out or receiving
goods without permit, 135 ; for assisting in carrying such
goods, 135; for misapplying permits, 136; for making
false declarations to obtain permit, 138 ; for making other
false declarations, 18; for fraudulently producing goods
to obtain drawback, 76 : for refusing to assist officers, 77 ;
for refusing to deposit forfeited goods, 62 ; for misapplying
revenue money, 28; maybe recovered jointly or severally,
41 ; treble value or 100/. to be elective, 40; how recover-
ableinthe Exchequer, 32, 72 ; how recoverable by summary
proceedings, 37, 72, 78 ; mitigation of, 44, 79 ; application
of, 58.
PENSIONS, .66.
Index.
PERJURY, 18.
PERMITS : when required, 135; how to be provided, 131;
request note for, 1.33 ; contents of, 133 ; limitation of
time for, 134 ; forging or counterfeiting, 136; sending out
goods without, 135,143; misapplying, 136; regulations
for private persons, 138; counterpart to he evidence, 139.
PIPES, to be marked and entered, 1,3.
POLICE OFFICER, seizing excisable goods, 62.
PRISONERS; allowance to, 62 ; by what authority to be
liberated, 51.
PRIVATE MANUFACTORIES, 20.
PROSECUTIONS: in the Exchequer, 32, 72,77; before the
Board or Justices, 37, 78 ; under the customs laws, 83.
PUBLICANS' licences, 108, 111.
PURCHASES for the revenue, 69.
RECEIVER-GENERAL ; payments to, 28 ; payments by,
30 ; liability of, 31.
RECORD : of Crown debt, 33; of summary proceedings, 45.
RECTIFIERS'licences, 110.
REMOVING GOODS with intent to evade the duty, 19.
REPEAL of former laws, 71, 84, 106, 129,139.
REQUEST NOTES, 13.3.
RESCUE of seizures, 23.
RESISTANCE to officers, 2.3.
REVENUE of Excise, definition of, 8.
REWARDS to officers and informers, 59, 76, 128.
SALARIES, 4, 66.
SALES : of condemned goods, 57 ; of revenue property, 70.
SCHEDULE : of duties, 88 ; of allowances and drawbacks,
99; of licences, 107.
SEARCH WARRANT: how obtained, 21; how to be
executed, 21 ; force of, 22.
SEIZURES : obstruction in making, 23 ; condemnation of,
in the Exchequer, 36 ; by summary proceedings, 52 ;
disposal of, if perishable, 53 ; if adulterated, 76.
SNUFF, makers' and dealers' licences, 112.
SOAP, duties, 95 ; allowances and drawbacks, 104.
. SOAP MAKERS, licences, 110.
SOLICITORS (CROWN), power of, 3, 31.
SPECIMEN PAPER, 15.
SPIRITS: duliis, 96; allowances, 105 ; dealers' licences,
110; retailers'licences, 111 ; removing without permit,
135.
STAY OF PROCEEDINGS. 56.
SUBPŒNA (EXCHEQUER), power of, 34.
SUMMONING,WITNESSES, 42.
SUMMARY COURT, power of, as to receiving inform¬
ations, 78 ; summoning witnesses, 42 ; giving judgment,
38 ; mitigation of penalties, 44; executions, 49; com¬
plaints of overcharge, 81.
Index.
SUMMARY PROCEEDINGS, lïee Justices ; Summary
Court.
SUPERANNUATION ALLOWANCES, 66; not tobe
assignable, 66.
TEA: dealers'licences, 109; removing without permit, 135.
TOBACCO: dealers'licences, 112; manufacturers'licences,
112 ; removing without permit, 135.
TRADERS (EXCISE), to make entry, 13; not to act as
Justices, 40.
TREASURY: power of, as to officers* salaries, 3; as to
accounts, 30 ; as to restoring seizures, 57 ; as to miti¬
gating or remitting penalties, 57 ; as to purchases for
the revenue, 69, 83.
UNENTERED MANUFACTORIES, 20.
UNLICENSED PERSONS, falsely marking tlieir premises,
126 ; liable to penalties, 127.
UTENSILS, to be entered and marked, 13.
VINEGAR: duties, 98; makers' licences, 113; removing
without permit, 135.
WARRANT": Collectors', 16 ; of distress, 49; for an arrest
(or body warrant), 51 ; on an Exchequer writ, 54.
WEIGHTS AND MEASURES, 88.
WINE DEALERS AND RETAILERS, Ucences,
113.
WITNESSES: subpoena for, 34; summons of, 42,
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