Gt , Brit. Laws, statutes, etc 
 
 Abstract of the excise gen- 
 eral regulation act... 
 
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 UNIVERSITY OF 
 
 AT LOS angele:
 
 ABSTRACT 
 
 OF THE 
 
 Cjccise (general l^ecjiilation 9[et* 
 
 7 AND s GEO. IV. Cap. 53. 
 
 INTITULED 
 
 An Act to Consolidate and Amend the Laws relating to 
 tiiu Collection and Management of the Revenue of 
 Excise throughout Cireat Britain and Ireland. " 
 
 To commence on the 5th of January 1828. 
 
 WITH A COPIOUS INDEX. 
 
 L O :S'D () N : 
 
 I'IMNTF.n BYR. T.WLOR, RED MON COURT, FLEET STREET. 
 
 1827.
 
 HT. • 
 GENERAL TITLES. 
 
 Page 
 I. Appointment of the Commissioners and Assist- 
 ant Commissioners of Excise ] 
 
 § 1- 
 II. Constitution of the Board of Excise 1 
 
 §2. 
 
 H- III. Definition of certain Terms used in the Act .... 2 
 
 ^ § 3. 
 
 >- IV. Appointment of the Officers of Excise 2 
 
 I § 4-5. 
 
 OQ V. Of Commissioners and Assistant Commissioners 
 
 -^ of Excise to act in Scotland and Ireland 3 
 
 §6. 
 
 VI. Liabilities and Disabilities of Persons holding 
 
 Office in the Revenue 4 
 
 § 7—13. 
 
 VII. Constitution of the different Offices of Excise .. 6 
 
 § 14—17. 
 
 \'lll. Entry of Premises 7 
 
 § 18—21. 
 
 IX. Powers of the Officers of E.xcise 9 
 
 § 22 — 24. 
 
 ^ X. Payment of Duties 10 
 
 ^ ' § 25—28. 
 
 CO XI. Oaths 12 
 
 csj § 29—31. 
 
 az XII. Concealed Goods, Unentered Manufactories, and 
 
 ^ Search AA'arrants , . 12 
 
 § 32 — 34 ; and see § 64. 
 
 XIII. Assistance to Officers of Excise 14 
 
 § 35-37. 
 
 XIV. Reciprocal Powers granted to Officers of Customs 
 
 and Excise 15 
 
 § 38. 
 
 XV. Rescue of Seizures and violent Assaults on Officers 
 
 of Excise 15 
 
 § 39—43. 
 
 XVI. Accounts of, and Payment over, of the Revenue 
 .J in the different Departments 17 
 
 g § 44 — 56. 
 
 ^ XVII, Prosecutions in the Courts of Exchequer ...... 21 
 
 g § 57—64. 
 
 X Vlll. Prosecutions before the Commissioners of Excise in 
 
 London and the Justices of the Peace 24 
 
 § 65 — C8; and see § 71 — 79. 
 
 .*ii»7G*59
 
 iv GENERAL TITLES. 
 
 Page 
 XIX. Penalties 2G 
 
 § C9— 70. 
 
 XX. Proof of Orders and Averments in Informa- 
 tions 26 
 
 § 71—72. 
 
 XXI. Hearing of Informations '11 
 
 §73. 
 
 XXII. Evidence 27 
 
 § 74—76. 
 
 XXIII. Judgment by Defoult 28 
 
 § 77. 
 
 XXIV. Power of Mitigation 28 
 
 §78. 
 
 XXV. Certiorari 29 
 
 §79. 
 
 XXVI. Record of Proceedings before Commissioners of 
 
 Excise 29 
 
 § 80. 
 
 XXVII. Appeal 30 
 
 § 81—84. 
 
 XXVIII. Execution 31 
 
 § 85—96. 
 
 XXIX. Stay of Proceedings 36 
 
 § 97—99. 
 
 XXX. Sale of Condemned Seizures 37 
 
 § 100—102. 
 
 XXXI. Distribution of Penalties and Forfeitures .... 38 
 
 § 103 — 106; and see § 112. 
 
 XXXII. Seizures by Officers of the Customs or of the 
 
 Peace 39 
 
 § 107—111. 
 
 XXXIII. His Majesty's Share of Penalties and For- 
 
 feitures 4 i 
 
 § 112. 
 
 XXXIV. Allowance to Poor Prisoners 41 
 
 § 113. 
 
 XXXV. Actions against Officers of Excise 42 
 
 § 114—119. 
 
 XXXVI, Complaints of Overcharge 43 
 
 § 120. 
 
 XXXVII. Salaries and Superannuation Allowances .... 45 
 
 § 121. 
 
 XXXVIIl. Purchases of Lands for the Use of the Revenue 45 
 
 § 122 — 126. 
 
 XXXIX. Repeal, &c 4/ 
 
 § 127—129.
 
 ABSTRACT 
 
 OF THE 
 
 €}:tm General i\efiulatiou ^tt 
 
 7 AND 8 GEO. IV. Cap. 53. 
 
 I. — Appointment of the Commissioners and Assistant Com- 
 missioners (>f Excise, 
 
 § I. OIS Majesty may appoint under the Great Seal of the 
 United Kingdom any Number of Persons not exceeding Thirteen 
 to be Commissioners of Excise for the Collection and Manage- 
 ment 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 respec- 
 tively belonging ; and any Number of Persons not exceeding 
 Four to be Assistant Commissioners of Excise, to sit and act in 
 and for Scotland and Ireland ; and each of such Commissioners 
 and Assistant Commissioners is to hold his Office during his 
 Majesty's Pleasure. 
 
 Appointment 
 OF CoM- 
 
 BIISSIONERS. 
 
 Appointment 
 of Commis- 
 sioners and As- 
 sistant Com- 
 missioners of 
 Excise. 
 
 Board of Ex- 
 cise. 
 
 II. — Constitution of the Board of Excise. 
 
 § 2. — Any Four of the Commissioners of Excise constitute a Constitution 
 Board of Excise for the United Kingdom for the Collection and of the Board. 
 Management of the Revenue of Excise arising in the United 
 Kingdom of Great Britain and Ireland, and the Islands and 
 Territories thereunto respectively belonging, and of all the 
 Duties payable to His Majesty as Duties of Excise, or Duties 
 under their Collection and Management, and of all Penalties 
 and Forfeitures under any Law relating to the said Revenues ; 
 and every such Board is to have full Power to order and do General Power 
 throughout the United Kingdom, or in any Part thereof, all of. 
 Things by this Act or any other Act of Parliament,, required to
 
 AKSTItACT or TIIIC i;XC!SL (lENEIlAI- 
 
 [§3. 
 
 Constitution 
 of tiik 130aiu>. 
 
 Subject to the 
 Treasiirv. 
 
 be niiule or done hy the ('oinmissioners of Kxcisc.or which re- 
 hite to the Hevenue under their CoUeetion and M;inai;enient j 
 and all Rules, Orders, and Things relating to the said Uevenue 
 made or done by any such lioard are to be valid to all Intents 
 and Purposes as if made by all the Commissioners of Kxcise : — 
 I'uovi^o, That the IJoard and the Commissioners of Excise are 
 in all Things relating to the Execution of their Duty to be sub- 
 ject to the Treasury, and to obey all Orders and Instructions 
 at any Time issued to such Board or Commissioners by the 
 Treasury. 
 
 III. — Definition of certain Terms used iji the Act. 
 
 Definition of 
 Terjis. 
 
 Definition of 
 Tenns. 
 
 • England' or 
 ' Great Britain.' 
 
 ' United King- 
 dom.' 
 
 ' Revenue of 
 Excise.' 
 
 Power to Com- 
 missioners ge- 
 nerally. 
 
 Assistant Com- 
 missioners. 
 
 Application of 
 this A ct to sub- 
 sequent Excise 
 Acts. 
 
 § 3. — In all Cases relating to the Revenue of Excise, where 
 ' England' or ' Great Britain' is mentioned in any Excise Act, 
 the same is to be deemed to include Wales and the Town of Ber- 
 wick upon Tweed ; where ' the United Kingdom' is mentioned, 
 the same is to be deemed to include Great Britain and Ireland, 
 and the Islands andTerritories thereunto respectively belonging j 
 and where the ' Revenue of Excise ' is mentioned, the same is to 
 be deemed to include the whole Revenue under the Collection 
 and Management of the Commissioners of Excise ; and where 
 any Power or Authority (except such as is restricted to the Limits 
 of the Chief Office) is given to the Commissioners of Excise gene- 
 rally, the same is to be deemed to extend over and throughout 
 the United Kingdom as aforesaid j and where any is give4i to the 
 Commissioner or Commissioners and Assistant Commissioners 
 of Excise in Scotland and Ireland respectively, the same is to 
 be deemed to extend only over and throughout Scotland or 
 Ireland and the Islands and Territories thereof respectively : 
 and this Act is to be deemed to apply to all Excise Acts here- 
 after made ; except in any of the above Cases where otherwise 
 specially provided. 
 
 Appointment 
 OF Officeus. 
 
 Appointment 
 6f Collectors 
 and other sub- 
 ordinate Oifi- 
 
 IV. — Appointment of the Officers of Excise. 
 
 § 4. — Any Four of the Commissioners of Excise are authorized 
 and required from Time to Time to appoint by Writing under 
 their Hands and Seals, such and so many Collectors and other 
 subordinate Officers, and Accomptants, Clerks, and Assistants, 
 as to them seem requisite, taking in the Name of His Majesty
 
 § 6.] REGULATION ACT. 7 AND 8 (JEO. IV. CAP. 53. 
 
 3 
 
 from every of them sufficient Security for the due Performance Api-ointmf.nt 
 of their Duties 5 and all such Commissions and Appointments of Oi-ficfrs. 
 are to be valid and eflectual in every Part of the United King- 
 dom ; and any Four of the said Commissioners are authorized 
 to |)lace, remove, promote, suspend, reduce, discharge, or re- 
 store, as they see cause, any such Collector or other suboidinate 
 Officers, &:c., and to allow and pay to them for Salaries and to Salaries of. 
 them or any other Persons for Charges, such Sums of Money 
 and Allowances as shall be conformable to the Rules and Direc- 
 tions received by the Commissioners from the Treasury in such 
 Behalf. — Proviso, That the Number of each Description of Of- 
 ficers and Persons so to be appointed, are not in any Case (ex- 
 cept as after-mentioned) to exceed the Number fixed by gene- Number of in- 
 ral Warrant or Order of the Treasury ; And also, That in all ferior Officers 
 Cases in which it may be deemed necessary to appoint a greater J»ow increased. 
 Number of Officers of the lowest Class, than authorized by 
 such Warrant or Order, the Persons to be named to every 
 such Appointment be submitted to and approved by the 
 Treasury. 
 
 § 5. — Proviso, That Collectors and other subordinate Offi- Inferior Offi- 
 cers and Accomptants, Clerks and Assistants duly appointed by ^ers to conti- 
 the Commissioners of Excise, are to remain and continue in their ""e, notwith- 
 respective Offices, notwithstanding the Death or Removal of chann-lfin"th 
 any Commissioners by whom they were so appointed, and not- Commis- 
 withstanding any Alteration or other Determination of the sioners. 
 Commission of such Commissioners, until the respective Ap- 
 pointment of such Collectors, &c., becomes void by Death oris 
 revoked by the Commissioners. 
 
 V. — Of Commissioners and Assistant Commissioners of 
 Excise to act in Scotland and Ireland. 
 
 § 6. — The Treasury may from Time to Time direct any One 
 or more of the Commissioners of Excise, together with Two of 
 the Assistant Commissioners to sit and act as such Commis- 
 sioner or Commissioners and Assistant Commissioners respec- 
 tively in and for Scotland, and so in like manner for Ireland, 
 under the Controul and Direction of the Board of Commis- 
 sioners of Excise ; and such Commissioner and Assistant Com- 
 missioners (under such Controul and Direction^ are invested 
 with the Collection and Management of the Revenue of Excise,, 
 and all Things relating thereto arising in Scotland and Ireland 
 respectively ; and any Two of them in Scotland and Ireland re- 
 
 »2 
 
 Commissioners 
 IN Scotland 
 AND Ireland, 
 
 Assistant Com- 
 missioners to 
 act in Scotland 
 and Ireland 
 under Controul 
 of General 
 Commissioners.
 
 ABSTllACT Ol" THE EXCISE GENEUAL 
 
 B'7— 
 
 Co:M^tIS.SIONERS 
 
 IN SroTi.ANn 
 
 AND IllK(.AND. 
 
 spcctively (iiiulor such Controul and Direction) have full Power 
 to order and do all Thina,s relatinjij to the Ilevenue of Ivxise 
 in Scotland and Ireland respectively ; and all Rules, Orders and 
 Things so made and done are to be valid to all Intents and 
 Purposes. Proviso, That such Commissioner and Assistant 
 Commissioners are in all Thin<i^s to observe and fulfil in and 
 throughout Scotland and Ireland respectively, the several 
 Orders, Directions and Regulations relating to the Revenue 
 made by the Board, 
 
 VT. — Liabilities and Disahilifies of Persons holding Of- 
 Jice in the Revenue. 
 
 Liabilities of 
 Officers, &c. 
 
 Oath of Office. 
 
 Certificate of 
 the Taking 
 thereof to be 
 recorded and 
 entered. 
 
 § 7. — No Person appointed a Commissioner or Assistant 
 Commissioner or to any other Office of Excise, to be capable of 
 acting until he has before Two or more Justices of the Peace 
 in the County where his Office is, or before One of the Barons 
 of the Exchequer of England, Scotland or Ireland, taken and 
 subscribed the following Oath. 
 
 * I, A. B. do swear to bear true Allegiance to His Majesty, and to 
 
 * execute the Office of , to which I am appointed, 
 
 * truly and faithfully, without Favour or Affection ; and that I will 
 
 * from Time to Time, true account make and deliver to such Person 
 
 * or Persons, 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 Office from any other Person than His Majesty, or those 
 ' whom His Majesty shall appoint in that behalf.' 
 
 And the Justices or Baron before whom such Oath has been 
 taken and subscribed, are or is to certify the Taking thereof to the 
 General Quarter Sessions or Court of P^xchequer, as the Case 
 may be, to be there recorded, and to the Auditor of Excise, by 
 whom such Certificate is to be entered ; and for every Month 
 in which any Person has so acted, without having taken such 
 Oath he is liable to forfeit 50/. 
 
 No Member of § 8. — No Member of the House of Commons to be capable of 
 the House of being a Commissioner or Assistant Commissioner of Excise, or 
 Commons IS Commissioner of Appeal, or Officer of Excise, or Person em- 
 takino- any Em- ployed in the Excise ; nor of taking, holding or executing, either 
 ployn'ient in by himself Or Deputy, or by any other Person in trust for him, 
 the Excise. or for his Use, any such Office, under Penalty of being declared 
 
 incapable of acting in any manner as a Member of the House 
 
 of Commons in such Parliament.
 
 — § 12.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 5 
 
 § 9. — No Commissioner or Assistant Commissioner of Ex- Liabilities or 
 cise, or Commissioner of Aptjeal, or OfTicer or Person employed Officers, &c. 
 in the Revenue of Excise, is capable of giving his Vote ior the ^ ~ ~_ 
 Election of any Person to serve in Parliament ; and if he pre- vention of lii^ 
 sumes to give his Vote during the Time he holds, or within Two teiference in 
 calendar Months next after he has ceased to hold or execute Elections for 
 any such Office or I-^mplovment, such Vote is to be void to all ^Je'"'"^'^ ot 
 Intents and Purposes ; and every Commissioner, &c. who gives i^ersons in the 
 any such Vote, or who endeavours to persuade any Elector to Revenue of 
 give, or dissuade him from giving his Vote, is liable for every Excise, 
 such Offence (the same being proved by Two or more credible 
 Witnesses upon Oath) to forfeit 500/., one Moiety thereof to the Penally 500^ 
 Informer, and the other to the Poor of the Parish in which such and Forfeiture 
 Offence uas committed, which Penalty may be recovered by any ^^ Office. 
 Person within Twelve Months by Action of Debt, Bill, Plaint or 
 Information in any of His Majesty's Courts of Record at West- 
 minster, Edinburgh, or Dublin : and every Person convicted of 
 any such Offence is declared to be incapable of ever holding Of- 
 fice under His Majesty. Proviso, That the same is not to extend 
 to repeal or alter any of the Laws of Election in any Part of the 
 United Kingdom, except so far as is hereby expressly provided, 
 
 § 10. — No Officer or Person employed in the Excise (except Officers of Es- 
 
 the Keeper of an Excise Office) is, whilst he is such, or so em- fise not to 
 
 ployed, to deal in any Goods subject to any Duty of Excise, carry on any 
 
 or to carry on any Trade subject to any Law of Excise, upon oii" Forfeiun'-' 
 
 pain of forfeiting for such Offence, on due Conviction thereof, of Office, 
 his Office or Employment, and of being rendered incapable of 
 ever holding Office in the Excise. 
 
 § 1 1. — No Commissioner or Assistant Commissioner of Ex- All Persons in 
 
 cise, or Officer or Person employed in the Excise, is during the the Revenue 
 
 Time of his acting as such, or being so employed, to be compell- exempted from 
 
 ed to serve as a Mavor or Sheriff or in any other Public Office, i"! '," ^ j^V?"^ 
 
 T ,• ^ . , , ,.,. ^. ' Public Omce, 
 
 or on any Jury or Inquest, or in the Militia. Jury,or Militia. 
 
 § 12. — If any Commissioner or Assistant Commissioner of Penalty on any 
 
 Excise, or Commissioner of Appeal, or any Officer of Excise, Person in tlie 
 
 or Person employed in the Revenue of Excise, directly or indi- "evcnue tak- 
 
 rectly asks or receives any Money or otiier Ilecompence or any o"^Reward*"o7 
 
 Promise or Security for any Money or other Ilecompence, or enterino- into 
 
 enters into any collusive Agreement with any Person to do or any collusive 
 
 to conceal or to connive at any Thing whereby any Law of Agreement : 
 Excise is or may be evaded or broken, or the Revenue de- 
 frauded, or to do any Thing contrary to his Duty, or to neglect 
 to do any Thing belonging to his Duty, he is liable for every 
 such Offence to forfeit 500/., and being thereof convicted is to 
 
 be incapable of Office : and the Person who directly or indi- Andon Persons 
 
 rectly give? or offers or promises to give such Money or other ofl^'ring the 
 
 Recompence or Security for Money or other Rccompcnce, or ^'""^'
 
 AusTUACT or riii: i:xcisi: oiiNtiiAL 
 
 l^i'-i— 
 
 I.IA11II.ITIES OK who proposes or cnttTs into such collusive Agreement as afore- 
 
 Oi ncKRs, &f. mjid^ jjj ii;,hie lor every such Offence (whether such Monty or 
 
 other Ki-compence or Promise or Security for the same, or such 
 
 Agreement be received, accepted, entered into, acquiesced 
 
 in, or performed or not,) to forfeit .jOU/. 
 
 liulomnifica- 
 tioii of either 
 Party first 
 giving Infor- 
 mation against 
 the other. 
 
 § 13. — Phoviso, That if either Parly to any such Offence, 
 before any Complaint made or Proceeding against him, gives 
 Information against the other Party, and Proceedings being 
 thereupon instituted, such Penalty as aforesaid is recovered 
 against the Person concerning whom such Information has 
 been given, the Party so first giving Information is to be ex- 
 empted from the Penalties and Disabilities imposed on such 
 Party for such Offence by the Act. 
 
 Constitution 
 OF Offices. 
 
 VII, — Constitution of the different Offices qj' Excise. 
 
 Chief Office of § 14. -Thk Board of Commissioners of Excise are to sit at 
 Excise. the Chief Office of Excise established in London, directed to be 
 
 called the ' Excise Office' by the 8 Geo. III. c.32, or at such other 
 Place within the Limits after mentioned, as the Treasury in that 
 behalf appoints ; and in all Cases, the Chief Office of Excise 
 is to be deemed the Office of Excise unto which all others in 
 the United Kingdon are to be subordinate ; and all Parts of 
 Limits thereof, the Cities of London and VW^stminster, the Borough of South- 
 wark and the several Suburbs thereof, and Parishes within the 
 Weekly Bills of Mortality, together with the Parishes of Saint 
 Mary-le-bone and Saint Pancras in the County of Middlesex, 
 are to be within and subject to the immediate Jurisdiction of 
 such Chief Office. 
 
 of Excise. 
 
 Appointment § 15. — An Office of Excise is to be held in Edinburgh and 
 
 of Other Offices in Dublin, and the Commissioners of Excise, or any Four of 
 them, are to appoint under their Hands and Seals such Person 
 as they think needful in Edinburgh and Dublin, and in each such 
 Town throughout the United Kingdom in which a Market is or 
 may be legally held every Week or oftener throughout the Year, 
 as they think tit, and in the several Towns of Holyhead, Llange- 
 fni, Llanerchthmeth and Beaumaris in Anglesea, to hold there, 
 in, and in some public Place thereof, an Office of Excise at 
 which all Entries are to be made (other than the Entry of 
 Buildings), and all Duties of Excise received, and other Matters 
 relating thereto performed, as directed by any Law of Excise ; 
 and the Person so a])pointed (the Place where lie or she in- 
 tends to hold such Office being immediately after such Ap-
 
 — § 18.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 7 
 
 pointment published in open Market, or otherwise publicly Constitution- 
 made known) is to attend at and keep open such Office during "•■' Offices. 
 such Times as are in the Act or may hereafter be in that behalf 
 directed. 
 
 § 1 6. — TuE Chief Office of Excise in London, and the Offices Regulation of 
 in Edinburgh and Dublin, are to be kept open from Eight in the Office Hours 
 Morning until Three in the Afternoon j and the Office in every and Holidays.- 
 otherPlaci' from Eight until Two, for the Transaction of Business, 
 or from or to such other Hours as directed by the Treasury ; and 
 no Holidays are to be allowed except Christmas Day and (iood 
 Friday, and anv Days appointed by Proclamation for a General 
 Fast or Thanksgiving, th-2 Anniversaries of the Restoration of 
 King Charles the Second, and of the Coronation of His Ma- 
 jesty, and the Birth-days of their Majesties and of the Prince of 
 Wales, and such Days as are appointed by any Warrant is- 
 sued for that purpose by the Treasury. Proviso, That the Com- 
 missioners and Commissioner and Assistant Commissioners of 
 Excise in Scotland and Ireland respectively, may direct and 
 enforce the Attendance of any Officer, Clerk, or other Person 
 employed in the Revenue for any Time or at any Place, when 
 or where the same may in the Judgment of such Commissioner 
 be required for the better Discharge of the official Duties of 
 such Officer. 
 
 § 17 . — If upon any Trial or other legal or judicial Proceed- To facilitate 
 
 ing, any Question be made, touching the keeping of any Office ^^^^ Proof of 
 
 of Excise, or whether any Person is or was a Commissioner or ^^^P'"S f." ^^^ 
 .. j~. . . •'^-,. /'■.11 ,1 nee or acting as 
 
 Assistant Commissioner ot Excise, or a Collector or other an Officer. 
 
 Officer of Excise, Evidence of the actual keeping of such Office 
 
 or that such Person is, or at the Time in question w-as reputed 
 
 to be, such Commissioner, &c. or does or did then act as such (as 
 
 the Case may require) , is in every such Case to be admitted as 
 
 sufficient Proof of such Facts respectively, without producing 
 
 or proving the particular Commission or Appointment, unless 
 
 by other Evidence the contrary be made to appear. 
 
 VIII. — Entry of Premhes. 
 
 § 18. — Persons required to make entry of any Building. Entry of Pke- 
 Place, V^essel, or Utensil, under any Law of Excise, are to de- mises. 
 liver such Entry with their Signatuie thereto to the Officer of ,j^ T 
 Excise in whose Survey the same is intended to be used ; and „[,ich the En- 
 such Officer is to copy such Entry into the Book kept and try of Premises, 
 
 knowm by the Name of the General Entrv Book, for the Divi- &c. i'' to be 
 
 made.
 
 8 ABSTRACT OF THE EXCISE GENERAL [§ 19. — 
 
 EKTRvor Pre- sioii 01" Hide in wliich the same is intended to be used j and the 
 iiisKs. Sii|)ervisor ot the District is to compare the Copy ko made with 
 
 the orii^inal Entry ; and such Ofiicer upon bein^ removed from 
 such Division or Ilide, is to deliver over to the (Jlhcer succeed- 
 ing him in such Station, such Book and all such original 
 Entries. 
 
 To fadh'tatc tlic § 19. — WiiEUE. upon any Trial or other legal or judicial Pro- 
 IVoof of biicli cceding, any such original Entry is oilered in Evidence, it -is 
 ■^''"^'•^" declared to be lawful to })ruve by any credible Witness the 
 
 Signature to such Entry, and not necessary to prove such Entry 
 by the Testimony of the Officer who received, or of the Person 
 who may have attested, such Signature or the Receipt of such 
 Entry ; and if any Question be made whether any Building, 
 Place, Vessel or Utensil, of which Entry is required to be made, 
 was entered by the Person by whom the same was used, it is 
 to be sufficient Proof of such Entry, if upon the Production by 
 any credible Witness of the Entry Book of the Division or 
 Ride in which the same was used, such Building appears in 
 the Copy, or what purports to be the Copy, in such Book of 
 any Entry thereof, made by such Person ; and if none such 
 appears therein, or if found therein appears to have been en- 
 tered for another Purpose than that for which the same is 
 alleged to have been used by such Person, every such Build- 
 ing, &c. is to be taken to be unentered to all Intents and Pur- 
 poses, unless by other Evidence the contrary be made to appear : 
 Pkoviso, That where in any Indictment or Information it is 
 averred that any Person is a Trader under any Law of Excise, 
 it shall not be necessary to prove the same by the Production or 
 Proof of any Entry. 
 
 Legal Entry § 2^. — No Entry of any Building, Place, Vessel or Utensil, 
 
 can only be made by any Person under any Law of Excise is to be deemed 
 
 'Ti f)'^ ''^'^ a legal Pantry thereof, unless the same is made by and in the 
 
 Name of a Person of Twenty-one Years of Age, and who is 
 
 But visible the real Owner of the Trade thereby carried on, or in respect 
 
 Owner or ]Ma- of which such Entry was made : Pkoviso, That the visible 
 
 linger held lia- Owner or Person by whom the same is occupied or used, or 
 
 • wlio has the principal Management thereof, is in all Respects, 
 
 and notwithstanding his Minority, to be subject to all Excise 
 
 Duties, Penalties, and Forfeitures, to which the real Owner 
 
 would have been liable ; and all Stock in such Trade, and all 
 
 Materids, Vessels, and Utensils found upon such Premises, 
 
 to whomsoever the same belong, are to be subject to and be 
 
 charged with such Duties, Penalties, and Forfeitures. 
 
 Desio-natlon of §21. — Under Penalty of 100/. over and above all other 
 
 Places, Vessels Penalties, every Person making Entry of any Building, Place, 
 
 .-ind fixed Pipes Vessel, or Utensil under any Law of Excise, is in every such 
 
 in tiie Lniiy ot j^ui^ry to distin.guish the same by a particular Letter or Num-
 
 • — § 22.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 9 
 
 ber ; and to the Satisfaction of the Supervisor or Surveyor of the Entry or Pre- 
 District or Division, to paint such Letter or Number in a Mists, 
 
 large and distinct Character upon some convenient and con- 
 spicuous Part of the Outside of the VV^alls or Doors of every 
 such Building and lUace, and upon the Outside of every such 
 Vessel and Utensil, and tx) continue the same so painted ; and 
 when occasion requires, or when requested by the Supervisor or 
 Surveyor is to renew the same, so long as the Entry thereof re- 
 mains uncancelled ; and wherever any such Person shall use in 
 any entered Building or Place any fixed Pipe, every such Person^ 
 when required by the Supervisor or Surveyor by a written No- 
 tice, is to paint and continue painted every such Pipe, through- 
 out its whole Length and over its whole exterior Surface, with 
 a distinct Oil Colour or Oil Colours, to the Satisfaction of the 
 Supervisor or Surveyor ; and every such Person, after such 
 Notice, is also to deliver, in addition to the Entry required to 
 be made by such Person, and as Part thereof, a Drawing or 
 Description, distinctly showing and explaining the Course, 
 Direction, Construction, and Use of every such Pipe and of 
 every Branch thereof, and of every Cock therein, together with 
 every Place, Vessel, and Utensil respectively, from and to or 
 with which the same leads or communicates. Proviso, That all 
 Pipes or Parts of Pipes used for the same Purpose only, are to 
 be painted of the same Colour. 
 
 IX. — Poxvers of the Officers of Excise. 
 
 § 22. — Any Officer of Excise and bis Assistants at any Powers of 
 Time, by Night or Day, (but if between Eleven at Night Ofuckks. 
 and iMve in the Morning upon Request, and in Presence of a oft:.,." 
 Constable or other Peace Officer, except where otherwise i\)-.vcis of En- 
 specially provided for by any other Law of Excise,) may try and Survey, 
 enter into and remain so long as such Officer thinks fit for 
 the Purposes after mentioned, in any Building or Place be- 
 longing to or used by any Person for carrying on any Trade 
 subject to any Law of Excise, or belonging to or used by 
 any Person making or required to make any Entry thereof 
 under such Law; and such Officer and his Assistants may 
 inspect any such Building or Place, and take such Account 
 as such Officer deems necessary, according to the several 
 Laws and Regulations relating thereto, of all Things in any- 
 wise appertaining to such Trade: and such Officer is autho- 
 rized and required to charge any Duty of Excise then charge- 
 able, upon the Person carrying on such Trade, and of such 
 Account and Charge of Duty to make a Return in V/riting
 
 10 
 
 ABSTRACT OF THE EXCISE GENERAL [§ 23. 
 
 Powers of 
 Officers, 
 
 Specimen 
 Books. 
 
 Obstructing 
 Officers gene- 
 rally in Execu- 
 tion of the Ex- 
 cise Laws. 
 
 to the Commissioners of Excise, and to the Commissioner 
 and Assistant Commissioners of Excise in Scotland or Ire- 
 land, or to such Person as they may respectively direct ; 
 such Officer, wliere the Minutes of the Entries made by him 
 in taking such Account do not appear on the Specimen, 
 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 carrying on such 
 Trade, and such Return of the Officer is to be a Charge of 
 the Duty upon such Person. 
 
 § 23. — The Supervisor or Surveyor of Excise in whose 
 District or Division any Person is who carries on any Trade 
 subject to any Law of Excise, or the Officer of Excise under 
 whose Survey such Person is, may deposit in some open Part 
 of some Building or Place entered by such Person, a Book or 
 Paper called a Si)ecimen, for recording therein Minutes of 
 the Entries made by the Officers who survey the Premises 
 or Trade of such Person in the Books of such Officers, and 
 the Names and Minutes of Survey and Observations of any 
 other Officer who may visit or inspect such entered Pre- 
 mises; and every Officer of Excise is at all Times to have 
 free access to such Book, with Liberty to remove the same, 
 leaving a new one in lieu thereof; and a Penalty of 200/. is 
 imposed upon any Person not being an Officer of Excise who 
 removes or conceals or withholds any such Book or damages 
 or destroys the same, or alters or obliterates any Entry therein, 
 or who makes any Entry therein. 
 
 § 24'. — A Penalty of 200/. is imposed upon every Person 
 who opposes, molests, obstructs, or hinders any Officer or 
 Person employed in the Revenue of Excise, or acting in Aid 
 thereof, in the due Execution of the Powers by this or any 
 other Law of Excise granted to such Officer or Person so 
 employed. 
 
 X. — Payment uf Duties. 
 
 Payment op 
 Duties. 
 
 Time and 
 Place for Pay- 
 rnent of Duties. 
 
 § 25. — Under Penalty of double Duty, every Person car- 
 rying on any Trade subject to any Law of Excise is to clear 
 off the Duty in that behalf and charged upon or incurred by 
 such Person at such Time and Place and to such Person as 
 is for that Purpose specially directed in any Act of Parlia- 
 ment relating to such Duty, or as from Time to Time di- 
 rected by the Commissioners of Excise; or upon Demand 
 thereof made (under Order of the Commissioners of Excise
 
 '§ 28.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 
 
 11 
 
 or of the Commissioner and Assistant Commissioners of Ex- 
 cise in Scotland and Ireland respectively) by the Collector of 
 Excise in whose Collection such Trade is carried on, or by 
 any Officer authorized by such Collector (under such Order 
 as aforesaid) to make such Demand, whether such Demand 
 be made personally of any Person who incurred such Duty, 
 or be left at the Dwelling House of such Person, or on the 
 Premises where such Duty was charged or incurred. 
 
 § 26. — No Person who carries on Trade in any such Market 
 Town or other Town as before specified, is compelled to 
 travel out of the same for the Purpose of paying any Duty 
 of Excise or of making any Entry (other than the Entry of 
 Premises) ; and no one who carries on Trade out of any such 
 Market Town or other Town is compelled to travel for such 
 Purposes to any other Place than the next Market or other 
 Town. 
 
 Pavment of 
 Duties. 
 
 Traders not 
 compelled logo 
 further than the 
 next iVIarket 
 Town for 
 making Entry 
 or Pajniient of 
 Duties. 
 
 § 27. — In all Cases in Scotland or Ireland where any Du- Collector's 
 ties of Excise charged upon or payable by any Person are Power of grant- 
 unpaid and in danger of being lost unless immediate Pro- \"S Warrants 
 ceedings are taken for the Recovery thereof, the Collector of '" Scotland or 
 Excise or other Officer in charge of the Collection within Duties in°dan- 
 which such Duty was charged or is payable, on Affidavit being ger of being 
 made before him of the Facts showing the Danger such Duty lost. 
 is in of being lost, may issue a Warrant under his Hand against 
 any Person upon whom such Duty was charged, or by whom 
 the same is payable, empowering any Person to levy such 
 Duty in like, manner as any Penalty may be levied by any 
 Warrant issued under the Act ; and such Warrant is for that 
 Purpose to have the same Force as a W>it of Fieri Facias at 
 the Suit of His Majesty out of the Exchequer ; and such Col- 
 lector or other Officer issuing any such Warrant is forthwith 
 to transun't the Affidavit on which the same was issued, with 
 his Report of what has been done thereon, to the Commis- 
 sioner and Assistant Commissioners of Excise in Scotland 
 and Ireland respectively ; and such Commissioner and As- 
 sistant Commissioners respectively may thereupon stay the 
 Proceedings, or grant such other Relief on such Warrant as 
 they think fit. 
 
 and Forfeitures. 
 
 § 28. — All Goods subject to any Duty of Excise, and all Crown's Lien 
 Materials, Preparations, Utensils, and Vessels for the making fo»" Arrears oi 
 thereof, or by which any Trade subject to any Law of Ex- f^"*!.'^^^^",'!}*'^ 
 cise was carried on, in the Possession of the Person carrying 
 on sucii Trade, or ofany other Person, to the use of or in trust 
 for such Person, are lo be subject to, and are chargeable with 
 all the Duties of Excise which, during the Time of such Pos- 
 session, are charged or become chargeable, or are in arrear 
 or owing, from or by the Person carrying on such Trade in
 
 12 
 
 1'avmcnt (JV 
 
 Dl'TIKS. 
 
 ABSTRACT OF THE EXCISE (lENEItAL [§ 29. 
 
 respect of the same, or of any such Goods ; and arc also to 
 bo subject to all Penalties and Forfeitures which, during any 
 such Possession, arc incurred by the Person carrying on 
 such Trade under any Law of Excise: and all such Goods, 
 Materials, Preparations, Utensils and Vessels, are to be sub- 
 ject to all such Duties, Penalties, and Forfeitures, into whose 
 Hands soever the same afterwards come, or by what Con- 
 veyance orTitle soever the same are claimed ; and such Du- 
 ties, Penalties, and F'orfcitures, may be levied tliereon, and 
 such Proceedings used for the Recovery or Enforcement 
 thereof, as may lawfully be done where the Debtors or Of- 
 fenders are the lawful Owners of such Goods, Materials, Pre- 
 parations, Utensils or Vessels. 
 
 XI.— Oal//s. 
 
 Oaths. 
 
 Persons au- 
 thorized to ad- 
 niinisler Oaths. 
 
 Quaker's Affir- 
 mation. 
 
 § 29. — In all Cases where any Oath is by any Law of Excise 
 required to be taken, the Persons or Person before whom sucb 
 Oath is required to be taken, are and is authorized to adn.i- 
 nister and receive the same. 
 
 § 30. — In every Case in which an Oath is by any Law of 
 Excise required to be taken, and in all Proceedings for any 
 Misdemeanor, or for the Recovery of any Penalty or Condem- 
 nation of any Goods under any such Law, if the Person re- 
 quired to take such Oath be a Quaker, the solemn Affirmation 
 of such Quaker is to be administered and received in lieu of 
 such Oath. 
 
 rerjury. § ^'L — Any Person who shall wilfully and knowingly 
 
 swear, or affirm, falsely therein, is upon being duly convicted 
 thereof to suffer the Pains and Penalties of I'erjury ; and any 
 Person who corruptly suborns any other Person so to swear 
 or affirm falsely, is, upon his being duly convicted thereof, to 
 suffer the Penalties, Forfeitures, Pains, and Disabilities of 
 Subornation of Perjury. 
 
 „ Xn. — Concealed Goods, Unentered Manufdclories, and 
 
 Goods, &c, Search WafTants. 
 
 lciu°y\emoved ^ ^^- ^^^ Goods subject to any Duty of Excise, and all 
 
 or dtimsited to Materials, Utensils and Vessels, proper or intended to be 
 evade the Duty.
 
 — § 3k] REGULATION ACT. 7 AND 8 GEO. IV, CAP. 53. 
 
 l: 
 
 used in the making thereof, which arc removed or concealed Concealed 
 in any Place with intent to defraud His Majesty of" such Goons, &c. 
 Duty, are forfeited; and in such Case, and in every Case p ^.7 „ 
 where any Goods are forfeited under any Law of Excise^ the (^(,0,1^ a„j 
 Packages containing or which contained such Goods, and the Packages. 
 Vessel, Conveyance, Horses, Cattle, and all Things used in 
 the Removal or for the Concealment thereof, are forfeited ; 
 and the Person who removes, or conceals,' or is concerned in „ u r t- 1 1 
 removing or concealing, any such Goods as aforesaid, is to ^^^^, Value or 
 forfeit Treble the Value thereof, or 100/. at the Election of the 100/. 
 Commissioners of Excise or Customs, or of the Commis- 
 sioner and Assistant Commissioners of Excise or Customs in 
 Scotland or Ireland, or of the Informer. 
 
 Persons found 
 employed in 
 unentered Ex- 
 cise Manufac- 
 tories. 
 
 First Offence 
 Penalty 30^. 
 
 § 33. — When any Officer of Excise shall find in any private 
 
 Place any Goods subject to any Duty of Excise manufactur- 
 ing, or any Materials or Preparations for manufacturing the 
 same, and at the same Time discover in or about such Place 
 any Person knowingly assisting or concerned in such Manu- 
 facture, every Person so discovered is to forfeit 30/. above all 
 other Penalties to which the Proprietor or the Person in 
 whose Possession the same are found, or by whom the manu- 
 facturing may be carrying on may be liable ; and any Officer 
 of Excise, and all Persons in his Aid, may arrest and detain 
 every Person so discovered, and convey him before one or 
 more Justices of the Peace for the County, Town, or Place 
 wherein such Person is so discovered ; and such Justice or 
 Justices on Confession of the Party, or by Proof on Oath of 
 one credible Witness, may convict every Person so dis- 
 covered, who is immediately on such Conviction to pay 
 the 30/. into the Hands of the Officer, to be paid and applied 
 as other Excise Penalties : and on Refusal or Neglect to pay 
 the 30/., the Justice or Justices convicting are by Warrant 
 under his or their Hands to commit the Offender to the House 
 of Correction or other Prison for the said County, Town, or 
 Place, for Three Calendar Months there to be kept to hard La- 
 bour, to be reckoned from the Day of Conviction, or until he 
 shall have paid the 30/. ; and in case any Person so convicted 
 is again discovered as aforesaid, he is upon like Conviction to 
 forfeit and pay for such further Ofience 60/., and to be com- Second Offence 
 mitted to the House of Correction or other Prison in man- Penalty 60/. 
 ner aforesaid, for Six Months, or until the 60/. be paid ; and 
 no Person committed in either of the above Cases as afore- 
 said is under any Pretence or by reason of any Authority or 
 Order but that of the Commissioners or Commissioner and 
 Assistant Commissioners of Excise in Scotland and Ireland 
 respectively, to be discharged until his Fine is paid or the 
 Term of his Imprisonment has expired. 
 
 § St.— If any Officer of Excise lias cause to suspect that SearchWanant.
 
 li 
 
 ABSTKACT Ol- TUT. EXCISE (JENEKAL [§ 35. 
 
 Goods, &c. 
 
 any Goods forfeited under any Law of Excise are concealed 
 in any Place, upon Oath being made by such Officer, setting 
 forth tlie Ground of his Suspicion, before any Two of the Com- 
 missioners of I'Lxcise, if such Place is within ihe Lin)its of the 
 Chief Office, or if such Commissioners are not sitting, or 
 such Place is in any other Part of the United Kingdom out 
 of such Limits, before one or more of the Justices of the 
 Peace for the County, Town, or Place where such Officer 
 suspects such Goods to be concealed, any Two of the said 
 Commissioners, or the Justice or Justices of the Peace be- 
 fore whom such Oath is made, if he or they judge it reason- 
 able, by special Warrant under his or their Hands may au- 
 thorize such Officer, by Day or by Night, (but if between 
 Eleven at Night and Five in the Morning, then in Presence of 
 a Constable or other Peace Officer, ) to enter into every such 
 Place where any such Goods are suspected to be concealed, 
 and to seize and carry away the same; and any Officer to whom 
 such Warrant is given or granted, is authorized in case of Re- 
 sistance to break open any Door, and to force and remove 
 any other Obstruction to such Entry, Search, Seizure, and 
 Removal. 
 
 Xin. — Assistance to Officers of Excise. 
 
 Assistance to 
 Officers. 
 
 Persons re- 
 quired to assist 
 Revenue Of- 
 ficers, 
 
 § 35. — All Justices of the Peace, Mayors, Bailiffs, Consta- 
 bles, and all His Majesty's Officers, Ministers, and Subjects, 
 serving under His Majesty by Commission, Warrant, or other- 
 wise, are to be aiding and assisting to every Officer of Excise 
 in the due Execution of any Law of Excise, and are defended 
 and saved harmless by virtue of the Act in so doing, and upon 
 being prosecuted for any Thing done in giving such Assis- 
 tance may plead the General Issue, and give the Act and the 
 Special IVIatter in Evidence in their Defence. 
 
 Constable or §36. — A PENALTY of 20/. is imposed upon every Constable, 
 
 other Peace Headborough, or other Peace Officer, who, upon Notice given 
 Officer, on No- or Request made to him by any Officer of Excise, does not 
 iiTlecthi'^'^tT'* go with such Officer, or is not present at the doing of any 
 Thing at which the Presence of a Constable, Headborough, 
 or Peace Officer is required by any Law of Excise, or who re- 
 fuses or neglects so to do or be present. 
 
 leglecting 
 assist, 
 
 To continue § 37. — EvERY Constable, Headborough, or other Peace 
 
 such Assistance Officer having begun to assist any Officer of Excise where 
 intoother Ju- j^g j^^g Jurisdiction, is to continue such Assistance into any 
 other Place, and has Jurisdiction accordingly in such last- 
 mentioned Place for such Purpose.
 
 § 40.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 
 
 15 
 
 XIV. — Reciprocal Powers granted to Officers of Customs 
 and Excise. 
 
 ^ 38.— Every Officer of the Customs has the like Powers Officeks or 
 for the Arrest and Prosecution of any Person, or for the '^'^ °^'^' 
 Search, Examination, Seizure, Detention, Removal, and Pro- Reciprocal 
 secution of any Vessel, Carriage, or other Conveyance, Horse, Powers granted 
 or Cattle, or any foreign or imported Goods, or any British to Officers of 
 Spirits, forfeited under any Law of Excise, as any Officer of Excise and 
 Excise ; and every Officer of Excise the like Powers for the 
 Arrest and Prosecution of any Person and for the Search &c. 
 of any Vessel &c., or any foreign or imported Goods for- 
 feited under any Law of the Customs, as any Officer of the 
 Customs. 
 
 Customs. 
 
 XV. — Rescue qf Seizures and violent Asscndts on Officers 
 of Excise. 
 
 § 39. — A Penalty of 200^. is imposed upon every Person Rescue of 
 who molests, obstructs, or hinders any Officer or Person em- Seizures, &c. 
 ployed in the Revenue of Excise, or acting in their Assis- „. T 
 
 tance in the Search, Examination, Seizure, Detention, or officers &c. in 
 Removal of any Goods, or any Vessel, &c. forfeited under making Sei- 
 any Law of Excise or Customs, or in the due Execution of zures, or rescu- 
 his Office, or who after any such Officer, &c, has made '"S- 
 any such Seizure rescues the same, or attempts so to do, or 
 who whilst such Officer &c. is searching for &c. such Goods 
 or Vessel &c. breaks or otherwise, damages or destroys 
 the same, or any Vessel or other Package containing such 
 Goods. 
 
 § 40. — If any Person armed with any offensive Weapon 
 with Force or Violence assaults or resists any Officer or Per- 
 son employed in the Excise, or acting in their Assistance, 
 who in the Execution of their Office does or endeavours 
 to search for, take or seize any Goods forfeited under any 
 Law of Excise or Customs, or any Vessel &c. used in the 
 Removal of such Goods, or who arrests or endeavours to ar- 
 rest any Person carrying, removing, or concealing the same, 
 or employed therein, and liable to such Arrest, every such 
 Officer &c. so assaulted or resisted may oppose Force to 
 Force, and by the same or any other Means by which he is 
 so assaulted or resisted may oppose such Force and Violence 
 and execute his Office; and if any Person so assaulting or 
 resisting in so doing is wounded or killed, and the said Officer 
 &c. on that account is sued or pr<>secuted; he may plead 
 
 Violently re- 
 sistino-.
 
 IG 
 
 ABSTUACT or Till. IIXCISE GFNERAL. [§ 41. 
 
 H«S('l^P OF 
 
 Ski/.okks, &c. 
 
 Pi'isons against 
 wliom Iiulii't- 
 iiionts or lu- 
 f'onnations for 
 vioK'iit Uesist- 
 aiice have been 
 found or filed, 
 to give Security 
 to answer it, or 
 in default may 
 1)0 committed. 
 
 Proceedings 
 when such an 
 OHender is in 
 Prison for want 
 of 13ai). 
 
 llic Goiioral Issue, and give the Act aiul llie Spcciiil Matter 
 in ICvitloncc in his Pd'ence ; and any Justice of the Peace or 
 otiii-r IMiigistnito before ulior.) any such Ofliccr &c. is 
 brought on sugli account, is required to admit to IJail every 
 such OHicer &c, ■ 
 
 ^ 4,]. — Whenever any Person is charged with such violent 
 Assault or Resistance as aforesaid, and such Charge by Affida- 
 vit or by Certificate of an Indictment or Inforniation being 
 filed against such Person for any such Oflence is matle to ap- 
 pear to any Judge of any of the Superior Courts of llecord 
 in which such Indictment or Information is found or filed, 
 or into which it is removed, such Judge may issue his War- 
 rant, and cause any Person being a Defendant in such In- 
 dictment or Information, to be apprehended and brought be- 
 fore him or some other Judge of such Court, or before some 
 one Justice of the Peace, in order that such Defendant may 
 be bound to the King with two sufficient Sureties in such Sum 
 (not being less than 100/.) as in the Warrant is expressed, 
 with condition to appear and answer in such Court at the 
 Time appointed in such Warrant; and if any such De- 
 fendant neglect or refuse to become bound as aforesaid, 
 such Judge or Justice is directed to commit such Defendant 
 to the Common Gaol until such Defendant shall become 
 bound, 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 is 
 to be returned and filed in such Court, and to continue in 
 Force until the Acquittal of such Defendant, or in case of Con- 
 viction until he has received Judgment, unless sooner or- 
 dered by such Court to be discharged. 
 
 § 42. — Where any such Defendant is in Gaol for want of 
 Bail, the Prosecutor of such Indictment or Information may 
 cause a Copy thereof to be delivered to the Gaoler, with a 
 Notice thereon indorsed, that unless such Defendant shall, 
 within such Space of Time as fixed by the Court ia which 
 such Indictment or Information is found or filed, or into 
 which it is removed, cause an Appearance and also a Plea 
 or Demurrer thereto to be entered in the said Court, an Ap- 
 pearance and the Plea of Not Guilty will be entered thereto 
 in the Name of such Defendant ; and the Prosecutor may 
 also indorse on the Copy of such Indictment or Information 
 so delivered a further Notice, that the Issue to be joined 
 thereon will be tried in the next Term, or at the next Assizes, 
 or at the next General Gaol Delivery or Court of Justiciary 
 where the Offence is alleged to have been committed, or the 
 Venue laid; and in Case any such Defendant in Gaol neglect 
 to cause an Appearance and also a Plea or Demurrer to be 
 entered in such Court within the Space of Time so fixed by
 
 § 44.] REGULATION ACT. 7 AND 8 CEO. IV. CAP. !i3. 
 
 17 
 
 such Notice, then, upon an Affidavit being made and filed in Rkscuk of 
 
 such Court, of the Delivery of a Copy of such Indictment or Seizures, &c. 
 
 Information, with such Notice as (irst mentioned indorsed 
 
 thereon to the Gaoler, (which Affidavit may be made before 
 
 any Judge or Commissioner of the said Court authorized to 
 
 take Affidavits in the said Court,) the Prosecutor may cause 
 
 an Appearance and the Plea of Not Guilty to be entered ia 
 
 the said Court for such Defendant ; and such Proceedings are 
 
 to be had thereupon as if the Defendant had appeared and 
 
 pleadad^Not Guilty according to the usual Course of such 
 
 Court; and if upon Trial the Defendant is acquitted, the jf acnritted to 
 
 Judge before whom such Trial is had, although he may not be bo discharged. 
 
 one of the Judges of the Court in which such Indictment or 
 
 Information was found or filed, or into which it was removed, 
 
 may order that such Defendant shall be forthwith discharged. 
 
 § 43. — Any such Indictment or Information may be tried Venueofsuch 
 in any C'ounty in England, Scotland, or Ireland, as the Offence indictments, 
 was committed in any of the three Countries, or in any of the ainl Sentence 
 Islands thereof respectively, in such Manner as if it had been tohaidLabour. 
 committed in the County in which tried: and any Person 
 convicted of such violent Assault or Resistance as aforesaid, 
 may by the Court so convicting him, or authorized to pass 
 Sentence upon any such Offender, be sentenced to Imprison- 
 ment with hard Labour, for any Term not exceeding Three 
 Years, either in addition to or in lieu of any otiier Punishment 
 or Penalty which by Law may be inilicted upon such Of- 
 fender ; and such Oifender is to suffer such Sentence in such 
 Place, and for such Term as such Court directs. 
 
 X VL^ — Accounts of, and Payment over of, the Revenue in 
 the different Departments. 
 
 § 44. — The Commissioner and Assistant Commissioners 
 of Excise in Scotland and Ireland, and every Collector, Re- 
 ceiver and other Person th oughout the United Kingdom, 
 intrusted with the Collection or Management of the Revenae 
 of Excise, are required to keep and render such Accounts in 
 such manner as directed by the Commissioners of Excise, of 
 all Duties, Penalties, and Sums of Money collected by him or 
 intrusted to his or their Cave or under his or their Controul and 
 Management ; and upon neglect or omission to keep and 
 render such Accounts, or upon knowingly rendering false 
 Accounts thereof, and being thereof duly convicted, he or 
 they shall be adjudged guilty of a Misdemeanor, and suffer 
 Fine and Imprisonment at the Discretion of the Court in which 
 he or they are prosecuted for such Offence ; and by such Con- 
 
 c 
 
 Accounts op 
 Uevenue. 
 
 Accounts by 
 Assistant Com- 
 missioners in 
 Scotland and 
 Ireland, and 
 Collectors or 
 Receivers of 
 Money. 
 
 FalscAccoinits
 
 18^ 
 
 ABSTRACT OF THE EXCISE GKNETIAL [§ 4-5. — 
 
 Accounts or vlction arc rendered for ever incapable of holding any Office 
 Hkvenue. under the Crown. 
 
 raymcnt over § 'l>5. — Til n Commissioner and Assistant Commissioners 
 of Money re- of Exciso in Scotlnnd or Ireland, and every Collector, &c. 
 ceivetl by iliein. nj-c directed to remit all Duties, Penalties, and Sums of Money 
 intrusted to his or their Care, or in his or their Hands, or under 
 his or their Controul and Management, as the Commissioners 
 of Excise direct ; and upon omission to do so, or upon detain- 
 ing or misapplying any such Duty, &c,, he or they shall for- 
 feit their Offices, and be liable to pay, over and above the 
 Penalty of any Bond entered into in respect of Office, Treble 
 the Amount of the Duty, &c. or Security for Money, neglected 
 or omitted so to be collected, applied, or remitted, or detained 
 or misapplied,. 
 
 Accounts by 
 Comniissioncrs. 
 
 Payment over 
 of the Revenue 
 by them. 
 
 Excise Pen- 
 sions not af- 
 fected by the 
 Act. 
 
 § 46. — The Commissioners of Excise are required to col- 
 lect and cause to be collected all Duties and every Part of 
 the Revenue of Excise, and to keep separate and distinct 
 Accounts thereof at the Chief Office, setting forth the Amounts 
 charged, collected, received, and in arrear thereof, and of 
 the Payments made or allowed in respect thereof, and of the 
 Expenses of Collection or Management, and of all other Pay- 
 ments and Expenses made or incurred on any other Account ; 
 and they are to furnish such Accounts to the Treasury, when 
 and so often and in such Manner as directed by the Treasury. 
 
 § 47. — The Commissioners of Excise are daily to pay into 
 the Hands of the Receiver General of Excise in England, or 
 as the Treasury direct, all Money, and to indorse and transfer 
 to such Receiver General, or as aforesaid, all Bills of Ex- 
 change, Promissory Notes, Drafts, Checks or Orders received 
 by or transmitted to them on account of the Duties or Re- 
 venue of Excise (except only the necessary Charges paid 
 of collecting, &c. the same, and all other Payments legally 
 made thereout) ; under Penalty for fraudulently or knowingly, 
 and wilfully detaining or misapplying the same or any Security 
 for Money, of forfeiting their Office, and being rendered in-i 
 capable of serving His Majesty in any Office or Place of 
 Trust, and of also forfeiting Treble the Amount of the Money, 
 &c. so detained or misapplied. 
 
 § 48. — Nothing in the Act is to extend to make void or 
 prejudice any Thing relative to the regular and usual Pay- 
 ment of any Pension or Annuity charged and payable to any 
 Person by any Act of Parliament, or by any Royal Grant, or 
 Letters Patent. 
 
 Excise Comp. § 49, — The Treasury may appoint under Seal a Comptroller 
 miller and Au- and an Auditor for the United Kingdom for the purpose of
 
 — § 53.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. .-53. 
 
 19 
 
 IModc of Pay- 
 ment into the 
 Bank of Mo- 
 nies, &c. re- 
 ceived by the 
 Rcx-eiver Ge- 
 neral On ac- 
 count of (li 
 Kxcise He 
 venue. 
 
 comptrolHngand auditing rcspectivclyall tlic Excise Accounts 
 with such Salaries respectively, payable by the Commissioners 
 of Excise out of the Excise Revenue as the Treasury direct : 
 and such Comptroller and Auditor respectively arc in all re- 
 spects to be subject to such Rules and Directions as the 
 Treasury prescribe and transmit for their Direction in Office. 
 
 § oO. — All Money, &c.. received hv the Receiver General on 
 account of the Revenue of Excise, (except as afterwards ex- 
 cepted,) is to be paid by him into the Bank of England, that is 
 to say, all Money, &c. on the Day or Day after received, and 
 all Bills on the Day on which the same having been first duly 
 accepted, have been indorsed by any Two of the Commissioners 
 of Excise, for which Money, Bills, &c. the Entry in the Book 
 afterwards mentioned is to be a sufficient Discharge ; and all 
 such Money, Bills, &c., so paid to the Bank is to be placed to 
 an Account to be raised in the Books of the Bank, intituled 
 *' The Account of the Public Monies of the Receiver General of 
 Excise," inserting th« Name of such Receiver General for the 
 Time being-. 
 
 § 51, — Svcii Receiver Gertcral may keep in his own Hands What Sums 
 at the Close of each Day, for the Payment of daily Demands, mayhedoiaincd 
 out of the Money so received by him as such Receiver General, 'j^-l'",'!,^"'^ ^ 
 any Sum not exceeding 30,000/., or such further Sum not ex- '^' ^ 
 ceeding 50,000Z. above the said 30,000/. as directed or autho- 
 rized by the Commissioners of Excise, to be retained by him, 
 or such further Sum as from Time to 'I'ime by Permission in 
 Writing from the Treasury, is allowed to be retained by him. 
 
 § 52.- — The Bank, or some Person authorized on their behalf ^'''"'^ Cook, 
 is daily, upon receiving any Money, Bill, &c. from the Receiver 
 General, to make an Entry in a Book to be provided by the 
 Bank with the Approbation of the Treasury, and sent for that 
 Purpose by such Receiver General ; and such Book is after such 
 Entiy to be forthwith re-delivered to the Persons making such 
 Payment, and to be inspected daily after its Return by the E^x- Inspection 
 else Comptroller of the Cash, or his Clerk (such Clerk bcin,§- <i'<-'--V<^f '>y tl'e 
 first duly authorized by such Comptroller, and for whose Con- trol7eTof*the'" 
 duct therein he is to be answerable), who is to compare the Cash, 
 same with the Book kept by such Comptroller of the Cash, for 
 the Purpose of seeing that the Receiver General constantly 
 pays into the Bank all Money, Bills, &c. ; and any Default 
 which such Comptroller of the Cash, or his Clerk discovers in 
 that behalf, is by such Comptroller of the Cash to be imme- 
 diately reported to the Commissioners of Excise. 
 
 § 53. — The Receiver General of Excise is to pay into the Payments by 
 Receipt of the Exciiequer at "Westminster all Money placed to ^'"^ Receiver 
 
 1 • A ^ • 1 11 1 , T-» • -IT- 1 1 General into 
 
 his Account ni the Bank on such Days in every vVeek as the ,1,^ Exchequer.
 
 2a 
 
 ABSTRACT OF THE EXCISE GENEIIAL [§ 5i. — 
 
 4^'counts of 
 Uf.venue, 
 
 Treasury direct, nnd in the fullowin{? manner ; that is to say, the 
 said Itcccivcr General or his (^lerk (duly authorized by him for 
 that purpose, and for whose Conduct therein he is to be an- 
 swerable) is to make an Order u])on the IJank, countersigned 
 by the Excise Com])troller of the Cash, to write off from his 
 Account the Sum desired ; and the Ikuik or some Person duly 
 authorized on their behalf is to write off such Sum^ and de- 
 liver a Note drawn (and which for greater Security is to be 
 cancelled) in such Form as is approved of by the Treasury, for 
 the Amount to tlie Receiver General or his Clerk, who is to 
 pay the same into the Exchequer ; and the Bank Clerks at- 
 tending there are directed to receive such Note as Cash to 
 the Amount thereof; and the Bank is not to i)ay or transfer 
 anv Money placed to the Account of the Receiver General, 
 No Bills, lie. to otherwise than into the Exchequer as aforesaid ; or to deliver 
 he rc-delivered any Bill, &c , except to the Solicitor of Excise in England, or 
 except to So- i^jg Clerk, upon his Application for the same, countersigned by 
 the Receiver General or his Clerk, and the Excise Comptroller 
 of the Cash, or his Clerk, for the sole Purpose of prosecuting 
 an Extent for the Recovery of the Money, for which any such 
 Bill, &c. was given ; and in such Case the Commissioners of 
 Excise are to be immediately acquainted with it, if sitting, by 
 such Solicitor, Receiver General, and Comptroller of the Cash ; 
 or if not sitting, at tlieir next assembling, and such Delivery is 
 to be entered at the Bank in the Bank Book of the Receiver 
 General. 
 
 licitor for Ex- 
 tent. 
 
 Balance to vest 
 in Successor to 
 tlie Oflice. 
 
 Liability of Re- 
 ceiver General 
 and the Bank. 
 
 Forging any 
 Instrument to 
 obtain Money 
 from the Bank 
 on account of 
 the Receiver 
 General. 
 
 § .54. — Upon the Death, Resignation, or Removal of any 
 Receiver General, the Balance for which he at that Time has 
 Credit in his Account as such Receiver General with the Bank, 
 is immediately upon his Successor being appointed to vest in 
 him in Trust for the Purposes aforesaid, and to be forthwith 
 placed by the Bank to the Account of such Successor to be ap- 
 plied as aforesaid. 
 
 § .55. — Thk Receiver General observing the Rules prescribed 
 by the Act is not to .be answerable for any Money paid into the 
 Bank, but the Bank to be answerable for all Money, Bills, S:c., 
 actually I'eceived by them on account of such Receiver General 
 as aforesaid, except such as were delivered out for the Purposes 
 of prosecuting an Extent, and are not returned. 
 
 § 56. — It is declared to be Felony without Benefit of Clergy 
 for any Person to forge or counterfeit, or knowingly and wil- 
 fully assist in forging or counterfeiting, the Name or Hand- 
 writing of any Receiver General or Excise Comptroller of the 
 Cash, or of any of the Persons duly authorized as aforesaid, to 
 any Draft, Instrument, or Writing, in order to obtain any 
 Money, Bills, &c. in the Bank on account of such Receiver 
 General, or to forge or counterfeit, or knowingly and wilfully
 
 — § 50.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 
 
 21 
 
 assist in forging or counterfeiting, any Draft, Instrument, or 
 Writing in the Form of a Draft, kc, made by any Receiver Ge- 
 neral of Excise, or by any Excise Comjjtrolicr of the Cash, or 
 by any Person authorized as aforesaid, or to utter or publish 
 any Draft, &c. so forged or counterfeited, knowing the same 
 to be forged or counterfeited, with an Intention to defraud His 
 Majesty or any Person whomsoever. 
 
 Accounts of 
 Kevenue. 
 
 XVII. — Prosecutions in the Courts of Excliequcr. 
 
 % 57. — All Penalties imposed by any Law of Excise for any 
 Oflence against such Law may be sued for and recovered j anil 
 all Goods seized as forfeited under such Law may be returned 
 for Condemnation, and condemned in the Courts of Exchequer 
 at Westminster, Edinburgh, or Dublin, as the Cause of Prose- 
 cution arose : Providf.d, That the Proceedings thereon are com- 
 menced within Three Years next after the Commission of the 
 Offence or Seizure of the Goods. 
 
 ExCHEciUEK. 
 
 Prosecutions. 
 
 Excise Prose- 
 cutions in tlie 
 Courts of Ex- 
 cliequcr. 
 Liniit.ition of 
 Time for Pro- 
 ceedings. 
 
 ^ 58. — The Courts of Exchequer in Scotland and Ireland, Juris<h'ction 
 and the Barons and Judges of those Courts respectively, are '''"^ Pracucc in 
 authorized and required to exercise in Scotland and Ireland i,eViike as to*^ 
 respectively, the like Jurisdiction and Process for theCondemna- Excise Prose- 
 tion of Goods forfeited under any Law of Excise, and for the cutions. 
 Recovery of Debts, Duties, Penalties and Forfeitures due to 
 His Majesty relating to the Revenue of Excise, as the Court of 
 Exchequer in England, and the Barons and Judges thereof, 
 and acconiing to the Practice of such last- mentioned Court. Not to repeal 
 Proviso, That the same is not to repeal the 6th Ann. cap. 26. theC Ann. c. 26, 
 
 § 5!). — Where by any Judgment, Decree, Inquisition, Spe- 
 cialty, Account or other Matter recorded in the Courts of Ex- 
 chequer in England, Scotland, or Ireland, any Debt relating to 
 the Revenue of Excise is due to the Crown, a Copy of the Re- 
 cord of such Judgment, &c. upon Application on behalf of the 
 Crown to such Court is to be forthwith exemplified and trans- 
 mitted under the Seal of that Court to such other of the Courts 
 of P^xchequcr as is named in such Application ; and such last- 
 mentioned Court is upon Application on behalf of the Crown 
 to cause such Copy to be forthwith enrolled in the Rolls of the 
 said last-mentioned Court; and upon the same being so en- 
 rolled, the said last-mentioned Court is to cause Execution or 
 other Process to issue for recovering and levying the said Debt 
 ia like manner as if such Record had been originally filed in 
 the said last-mentioned Court, or the Debt liad originally ac- 
 crued within the Jurisdiction thereof; and the Proceeds of such 
 
 Mode of Ue- 
 covcry of an 
 Excise Debt of 
 Record in one 
 Court of Ex- 
 clu'qucr in ttie 
 United King- 
 dom, in the Ju- 
 risdictiini of 
 another Court.
 
 ABSTRACT OF TMK EXCISE CENERAL 
 
 [§ CO.- 
 
 ExriiBQirk'n 
 
 I'llOSKCUTIONS. 
 
 Riibpocnn, St-r- 
 \ iff of in any 
 I'.irt of llic 
 lJniti.'<l King- 
 dom valid as to 
 yVppearaiH'o in 
 any irtlicr I'ait. 
 
 Provi <o rcqin- 
 rinsf a Tender 
 of Expenses in 
 Cases of Sub- 
 }icena ad tc^ti- 
 Jicatidum. 
 
 In whose Name 
 and by vvhasc 
 Order Proceed- 
 ings for Excise 
 Penalties and 
 Informations 
 must be com- 
 menced, and 
 Writ of Ap- 
 praisement is- 
 sued. 
 
 Summary Pro- 
 ceedings on 
 Arrests ex- 
 leplcd. 
 
 Di'ht Avhcn rcroviMi'd, arc to be accountod for and ])n\(\ over in 
 till- N:imc Manner as it the same had been recovered witliin 
 the Jurisdiction of the Court in which the Debt originally 
 nccrued, 
 
 § (iO. — TirF, Service of any Writ of Subpfcna ad responchn- 
 ditm or teati/ivdiidtim, or other Process out of the Courts of Ex- 
 chequer in Ennland, iScolhuid, oi Ireland, u])on any Person in 
 nny Part of the United Kinii(h)m out of the Jurisdiction of the 
 Court requiring- the Ai)pearance of such Person upon the Trial 
 of any Information or Issue depending in such Court, or In- 
 quisition taken upon any Commission or Writ of Extent out 
 of such Court, is declared to be as good and valid 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 is recpiired to appear ; and upon any Person so serv- 
 ed not appearing, the Court out of which tlic same issued, upon 
 Proof of the Service thereof to the Satisfaction of such Court, 
 may transmit a Certificate of such Default under their Seal to 
 tlic Court of Exchequer in that Part of the Kingdom in which 
 such Writ or Process was served j and such last-mentiotied 
 ('ourt in all such Cases is thereby authorized and required 
 to proceed against and punish the Person so having made De- 
 fault in like Manner as such last-mentioned Court might have 
 done if such Person had neglected or refused to appear in Obe- 
 dience to a like Writ of Sub])a'na or other Process issued out of 
 such last-mentioned Court: Piioviso/riiat where the Subprena 
 or other Process served is ad testificandum, no Person so hav- 
 ing made Default shall be proceeded against or punished on 
 account thereof, unless a reasonable Sum of Money to defray 
 his Expenses of attending and returning from giving Evidence 
 has been tendered to him previous to Defiiult. 
 
 § Gl. — No Action, Bill, Plaint, or Information or other legal 
 Proceeding for the Recovery of any Penalty or Forfeiture in- 
 curred under any Law of Excise or Customs can be commenced, 
 prosecuted, filed, or exhibited, nor any Writ of Apjiraisement 
 for the Condemnation of any Goods seized as forfeited under 
 such Law issued, except by Order of the Commissioners of Ex- 
 cise or Customs, or in Ireland of the Commissioner and Assist- 
 ant Commissioners of Excise or Customs there, and in tlic 
 Name and at the Suit of an Officer of Excise or Customs, or 
 in England or Ireland by and in the Name and at the Suit of 
 the Attorney or Solicitor General respectively, or in Scot- 
 land by Order of the Commissioner and Assistant Commis- 
 sioners of Excise or Customs there, and in the Name and at 
 the Suit of such Officer, or by and in tlie Name, and at the Suit 
 of the Lord Advocate or the Solicitor General there. Proviso, 
 That Kuch Regulation is not to extend to summary Proceedings 
 by or at the iastance of any Officer of Excise or Customs for
 
 — § 64-] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 23 
 
 the Conviction upon immediate Arrest of any Person under any Exchequer 
 Law of Excise or Customs. Puosecutions. 
 
 § 62. — No Claim can be entered in any of the Courts of Claim in the 
 Exchequer in the United Kingdom to Goods seized as for- ^°"^[^r to 
 feited under any Law of Excise or Customs which are re- (jootis returned 
 turned into such Court, unless such Claim within the Time there for Cou- 
 jiniited by the Practice of tlie Court is entered in the real demuation. 
 Name of the Proprietor, describing his Place of Residence and 
 Business ; and when such Person resides in London, Edin- 
 burgh, or Dublin, or within Ten Miles thereof, Oath is to be 
 made by every such Person before a Baron of the Exchequer 
 there, that the Goods so claimed were the bonajidc Property 
 of such Person at the Time of the Seizure thereof; but when 
 any sucli Person does not reside as aforesaid, such Oath is 
 to be made by such Person, or Oath made by the Agent by 
 whom sucli Claim is entered, that he has full Authority and 
 Directions from such Proprietor to enter such Claim, and 
 that to the best of his Knowledge and Belief such Goods were 
 at the Time of the Seizure thereof the bond Jide Property of 
 the Person in whose Name such Claim is so entered ; which 
 Oath is required to be indorsed and certified on the Back of 
 the Lidenture of Appraisement upon which such Claim is 
 entered ; and on Failure thereof the Goods are to be con- 
 demned and Judgment entered thereon by Default in the 
 same Manner as if no Claim had been entered; and the 
 taking a false Oath to any of the above Facts is declared to 
 be Perjury, and the Person convicted thereof is liable to the 
 same Pains and Penalties as Persons guilty of wilful and 
 corrupt Perjury. 
 
 % 63. — Upon the Entry of any such Claim the Person who Bond for Pay- 
 entc"s the Claim as Proprietor and who resides within the 'nc"t of Costs 
 Jurisdiction of the Court in which such Claim is entered, is ^ t- aim. 
 to be bound with Two sufficient Sureties in the Penalty of 
 100^. to pay Costs of Claim ; and where such Proprietor does 
 not reside as aforesaid, the Agent by whose Directions such 
 Claim is entered is in like manner to be bound ; and in De- 
 fault of giving such Security within the Time limited by the 
 Practice of the Court, such Goods are to be adjudged to be 
 forfeited and condemned as unclaimed. 
 
 § 64'. — All Goods forfeited under any Law of Excise may Officer's Power 
 be seized by any Officer or Person employed in the Revenue of Seizure. 
 of Excise or Persons acting in the Aid of such Officer or Per- 
 son ; and on all Trials of Seizures the Seizure and Manner of On Trials of 
 making it is to be taken to have been as set forth in the In- Seizures the 
 formation, without any Evidence thereof; and all Judges t'cm thereof 
 and other judicial Persons before whom such Seizure is ""^ to I'e in- 
 brought to Trial or Hearing, and having Jurisdiction in that 'l""*-*^
 
 21. 
 
 ABSTRACT. OF TUU KXClSli fiEXERAr, [§ .65>-— 
 
 KxciiEOi'rn brlnlf, nrc nutluirizcd and required to {^rncced to Trial on the 
 Tkosi ( uTioNH. ;\leiits of the C'aujse, uilhoat iiuiuiiiiig into the* Fact or IMan- 
 ner of luakinLr the Seizure. 
 
 SUMMAIIY 
 I'llOlKlMllNOS. 
 
 rrosociitrons 
 bo.'bro Conimis- 
 sioners of Kx- 
 fiso iti tlieir 
 Siiniinary Court 
 in London. 
 
 Before Justices 
 of the Peace. 
 
 Where there 
 are distinct 
 Commissions 
 of the Peace 
 within tho Ju- 
 risdiction. 
 
 Time within 
 which Infor- 
 mation must be 
 laid, and No- 
 tice thereof 
 given. 
 
 XVII I. — Prnseciitiojis before the Commissioners of Excise, 
 in Ijondon and the Justices of the Peace. 
 
 § G.l — Foil tlie Recovery of nny Penalty iinposcd hy any 
 Law of Excise for any Oiluncc committed against such Law, 
 or for the Condemnation of any Cioods seized as forfeited 
 under Such Law where the Oilence has been committed, or 
 the Person committing the same i)as been found, or tlie Goods 
 have been seized within the Limits of the Chief Otfice of Ex- 
 cise in London, an Information tiiercon may be txhibited be- 
 fore and heard by any Three or more of the Commissioners 
 of Excise ; and where the Offence has been conmiitted, or the 
 Person found, or (joods seized in any Part of the United King- 
 dom, out of such Limits, the Information may be exhibited 
 before any Juirtice for the County, Town or Place wherein 
 the Offence was committed, or the Person found, or Goods 
 seized; and such Information is to be heard by any Two or 
 niore of such Justices ; and such Commissioners and Justices 
 are respectively authorized and required upon any such In- 
 formation so exhibited, and the Appearance and Pleading of 
 the Person against whom such Information was exhibited, or 
 who claims the Goods therein alleged to have been for- 
 feited, or in Default of Appearance and Plea, upon Proof 
 of Service of such Summons of such Person as after men- 
 tioned, to proceed and give Judgment as well for the Penal- 
 tics which upon Examination of one or more Witness or Wit- 
 nesses upon Oath, or upon the voluntary Confession of the 
 Party accused, are found to have been incurred, as for the 
 Condemnation of any Goods seized which upon such Exami- 
 nation or Confession are found to be forfeited, or respectively 
 as the Case may require; and such Commissioners and Jus- 
 tices are respectively authorized and required thereupon to 
 grant Warrants under their Hands for the due Execution of 
 such Judgment. Puoviso,That where such Information is ex- 
 hibited before any Justice or Justices of any County in wliich 
 there are distinct Commissions of the Peace, that no Part of 
 the Proceedings thereon are to be liable to any Objection on 
 account of the Offence having been committed, or the Person 
 found, or Goods seized, within such distinct Jurisdiction, 
 
 § 66. — Every such Infortiiation is to be exhibited as afore- 
 said within Four Calendar Months next after the Offence or 
 the Seizure of the Goods, as the Case may be ; and a Notice
 
 '^% Q,7.] RECiUL/tl'lON ACT. 7 ANf) 8 GEO. IV. CAP. 5^. 
 
 25 
 
 Summons to 
 ap.ncar and 
 plead. 
 
 in Writing of tlie same having been so exhibited is to be given Rummauy 
 to the Persoi* against whom tht same is exhibited if for Pe- rsi.uciiF,i>isos. 
 nalties, or to tlie PeV^on, who claims the Goods in such Infor- 
 mation alleged to have been forfeited within One Week next 
 after the Information has been exiiibited ; and the Commis- 
 sioners or Justice or Justices before whom the Information 
 was exiiibited, are authorized and required to summon every 
 -Person against whom such Information is exhibited, or who 
 claims as aforesaid to appear and plead to and attend tlie 
 Hearing of such Information at a Time and Place to be stated 
 in such Summons, which Summons is to be served upon such 
 Person Fourteen Days at the least before the Time appointed 
 in such Summons. Puoviso, That where such Information I" Proceedings 
 is exhibited for Recovery of Double Duty neglected to be ^'^"' i^ou'-'le 
 paid, it is sufficient if such Summons is served within Twenty- '"^' 
 four Hours at least before the Time so appointed. And also, Service of No- 
 That in all such Cases it is sufficient Service of any such ^^^'^ "'' Sum- 
 Notice or Summons, if it be left at the Place of Business '"""^• 
 of such Person, or at the Building or Place where the Offence 
 was committed or Seizure made, or at the Place of Resi- 
 dence, or with the Wife or Child or Servant of such Person, 
 the same being directed to him by his right or assumed Name. 
 
 § 67. — Two or more of the Justices of the Peace in the 
 several Counties, Towns and Places throughout the United 
 Kingdom are to meet once in every Three Calendar Months 
 in their respective Jurisdictions, or oftener if needful, to re- 
 ceive and hear and determine all Matters brought before them 
 relating to the Revenue of Excise, and all Informations exhi- 
 bited within such Jurisdiction, for any Penalty incurred or for 
 the Condemnation of any Goods seized as forfeited under any 
 Law of Excise. Proviso, That if it happens that any Justice 
 before whom the Information was exhibited, or any Proceed- 
 ings thereon had, die, or is absent at any Time after such In- 
 formation has been exhibited, and before Ajjpearance or Plea, 
 or Judgment or Execution, so that the further Attendance 
 of such Justice thereon cannot be procured, any other Jus- 
 tice within the same Jurisdiction may act therein in lieu of 
 the Justice so dying or absent; and that all Powers given by 
 any Act relating to Justices of the Peace, or to Constables 
 or other Officers acting under their Authorit}', respecting 
 summary Proceedings, are to be enforced and applied (except 
 where altered or otherwise specially provided for or repug- 
 nant to or inconsistent with the Act) for the Conviction of 
 any Person prosecuted by Order of the Commissioners of 
 Excise or the Commissioner and Assistant Commissioners of 
 Excise in Scotland and Ireland for any Penalty incurred 
 under any Law of Excise, and for the Levy of any such Pe- 
 nalty or Imprisonment of any such Offender, in the same 
 Manner as if such Powers hatl been repeated and were con- 
 tained in the Body of the Act. 
 
 Meetings of 
 Justices on Ex- 
 cise Cases. 
 
 For supplying 
 the Defect oc- 
 casioned l)y the 
 Death or Ab- 
 sence of any 
 Justice during 
 Procecdin<2;s. 
 
 All former ge- 
 neral Powers of 
 Justices not in- 
 consistent with 
 the Act con- 
 tinued.
 
 '26 
 
 AUSTIIACT OF THE i:X( ISE GENERAL [§ 68.— 
 
 Summary § QH. — No Assistant C'ommissjonerof Kxcise, nor iiny Officer 
 
 rkocKKDiNiis. or I'crson employed in the lievi-nue of Kxeise, is to act as a 
 Justice of tlie IVace in any I'art of the United Kint^dom in Exe- 
 cution of any of the Laws of Excise ; nor is any Excise Trader 
 to act as aforesaid in any Case wliich relates to his particular 
 Trade, or in which he is in anywise interested Jis such Trader ; 
 and all Proceedings contrary licrtto are declared to be utterly 
 null and void. 
 
 AVlii) inny act 
 ns Jusiici's ill 
 Excise Cases. 
 
 X I X . — Poialiics. 
 
 Penalties. 
 
 Pcnahics of 
 Treble Value. 
 
 Prosecutions 
 for I'enaltics 
 inay he citlicr 
 joint or several. 
 
 § no. — WiiKiiK by any Law of Excise or Customs, a Penalty 
 of Treble the Value of (ioods is imposed for any ( Jllence against 
 such Law, the Person committing the same is to forfeit either 
 Treble the Value of the Goods, estimated at the Price for which 
 the best Goods of the like Kind, for w-hich the Duties had been 
 paid, sold for in London, Ediid)urgh, or Dublin, (as the ('ase 
 mav be,) at the Time of the Ottence, or 100/. in lieu thereof, 
 at the Election of the Commissioners of Excise or Customs, or 
 the Commissioner and Assistant Commissioners of Excise or 
 Customs in Scotland and Ireland, or the Informer. 
 
 § 70. — WuiiBK by any Law of Excise a Penalty is imposed 
 upon every Person committing the particular Oflence, and it is 
 committed by several Persons jointly, they are jointly and se- 
 verally to incur the Penalty, and may be proceeded against 
 jointly or severally avS the Commissioners of Excise or the Com- 
 missioner and Assistant Commissioners of Excise in Scotland 
 and Ireland deem expedient. 
 
 Proof of 
 Orders, &c. 
 
 Averments in 
 Information of 
 Election or 
 Order of Pro- 
 secution l)y the 
 Commissioncis 
 sufficient with- 
 out Proof. 
 
 XX. — Proof of Orders a?id Averments in Lifor mat ions. 
 
 § 71. — Where in any Information for Penalties, or for the 
 Condemnation of any Goods seized as forfeited under any Law 
 of Excise or Customs, any Averment is made that such Infor- 
 mation is exhibited, or that the Commissioners of Excise or 
 Customs, or the Commissioner and Assistant Commissioners 
 of Excise or Customs in Scotland and Ireland, have ordered it 
 to be exhibited, or that they or the Informant have or has made 
 such Election as in such Information is averred, such Averment 
 is to be deemed and taken to be sulhcient Proof of such Facts 
 without aiiv further E\idcnce thereof.
 
 . § 75.] REGULAiyON ACT. 7 AND 8 GEO. IV. CAP. 53. "27 
 
 § 72. — Upon any Trial or judicial Proceeding, where it is Proof of 
 necessary to prove any Order of the Treasury, or of tlie Com- Oruvm^ &c. 
 
 missioners of Excise, the Letter or Instructions officially re- Proof on Trial 
 
 ceived by the Officer of Excise, where the Subject Matter arose, of Treasury or 
 
 for the Direction of such Officer, and in which such Order is Excise General 
 
 mentioned or referred to, and under whicli such Officer has Orders, 
 acted, is to be admitted and taken to be sufficient Proof of such 
 Order. 
 
 XXI. — Hearing of Informations. 
 
 § 73. — TiiK Commissioners of Excise and Justices of the Hkaring or 
 Peace are authorized and required, u])on the Appearance of any Imohmations. 
 Person summoned upon any Information, or in Default thereof, -p ,p^.T~~ 
 and upon Proof of Service of such Summons, to proceed to the j^y,.,,^ 
 Examination of the Facts and Witnesses upon Oath, and to tcrial. 
 give Judgment accordingly, notwithstanding any Defects of 
 Form which may appear in such Information, or in any Pro- 
 ceedings thereupon or relating thereto. 
 
 'orin iinmu- 
 
 ^Xll.— Evidence. 
 
 § 74. — TiiK Commissioners of Excise and Justice or Justices Eviuence. 
 ot the Peace, and Commissioners of Appeal, before whom any. — '- 
 
 Information as aforesuid, or other Matter under any Law of ''"^ ''l.'.l!'. 
 Lxcise IS judicially brought, are authorized and requued to sum- n^-gses. 
 mon any Persons, (other than the Persons against whom such 
 Information is exhibited,) in any Part of the United Kingdom 
 M'liere such Persons then reside or are to ai)pear before them, at 
 a certain Time and Place to be set forth in such Summons, to 
 give Evidence uix)n Oath on such Information or other Matter 
 as aforesaid : and a Peiuilty of .50/. is imposed upon every 
 Person so summoned, and who has had his reasonable Expenses 
 tendered to him, who neglects or refuses to appear according 
 to such Summons, or who having appeared refuses to take Oath, 
 or give Evidence, or to answer according to the best of his 
 Knowledge and Belief, any legal Question when thereunto 
 required. C<)m])ctcncy of 
 
 aU Persons cn- 
 r *-.- TT ..1 m • 1 TT • c 1 r i- ' titled foa Share 
 
 § /J. — Upon the Trial or Hearmg of any Information or of Uns Penalty 
 other legal Proceeding for any Penalty incurred^ or for the Con- or Forfeitmeas 
 
 VViiiicsscs..
 
 28 
 
 ABSTRACT OF TllK EX( ISE OENKKAL [§ TG. — 
 
 KvinENCE. (liMunation of any (ioods seized as forfeited under any Law of 
 
 Excise, any Ollieer of Kxeise, or other I'erson entitled to the 
 
 W hole or anv Share of such Penalty or of siieh Seizure, is to be 
 admitted by the Court in wliieh, or the ('ommis.sioners or Jus- 
 tices before whom, such Information is tried or lieard, to give 
 Evidence upon such Information, and is to be deemed and ta- 
 ken to be n competent Witness thereon notwithsttuiding iiny 
 such Interest. 
 
 Proof of tlic ^ 7G. — If u])on any Information for Penalties incurred or fovthe 
 
 r.iyim'iit of Condemnation of Cioods seized or forfeited under any Law of Ex- 
 V'-"oTillii'/of ^'^^^ "^ Customs, or in any Action bronj^ht by tlie Proprietor or 
 ll'ic- c;'chh1s'\o Claimer of such Goods, against any Ofhcer or Person emplovcd 
 tic lipoid ilie in the Revenue of Excise, or acting in their Aid, for any Thing 
 done in pursuance of any such Law, there is any Question 
 whether any Duty of Excise or Customs has been paid upon 
 such Goods', or whether such Goods are of such Kind as in such 
 Information is in that behalf alleged, the Proof of the Payment 
 of such Duty, or that such Goods are not of such Kind us 
 aforesaid, is to lie upon the Proprietor or Claimer thereof. 
 
 Claiinur. 
 
 XXUL—Judgmcul hj Default. 
 
 JunOMF.NT BY 
 
 Default. 
 
 Jiulgincnl 
 against a Pri- 
 soner who does 
 
 § 1'] . — "W^iiKRK any Information is exhibited before the Com- 
 missioners of Excise, or any Justice or Justices of the Peace, 
 against any Person in Prison on any Account whatever, for the 
 Recovery of Penalties incurred by such Person, or for the Con- 
 demnation of Goods seized under any Law of Excise claimed 
 not appear and by such Person, and such Person, on a Co]>y of such Informa- 
 plcad. lion being delivered to the Gaoler where he is confined, 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, does not appeal and plead in Person, or by some 
 Person duly autlionzcd in that behalf, such Proceedings are to 
 be thereupon had as before directed in the Act in Cases of De- 
 fault of Appearance to any such Information. 
 
 Power of 
 MrriuATioN. 
 
 XXI v.— 7Vciv;- of Mitigation, 
 
 § 19<. — Thk Commissioners of Excise, and Justices of the 
 
 Tower of IMiii- Peace, when they see Cause, exce})t where there is any Provision 
 
 gation of I'c- that no Mitigation shall be made by the Justices of the Peace, 
 
 iialticsby Com- ^^^ authorized to mitinate any Penalty incurred under anv Law 
 
 Justit-es to Oiic of Excise tor which any Inioruiation has been exhibited before 
 Fourth.
 
 — § 80.] UEGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 29 
 
 them as they in their Discretion think fit, so as such Mitigation Power of 
 
 do not reduce such Penalty to less than One Fourth Part there- Mitigation. 
 
 of ; and every such Mitigation and Payment thereupon made, p^ jT^ 
 
 is to be a sufficient Discharge of every such Penalty to tlie Per- niissioners and 
 
 son convicted. Puoviso, That the (Commissioners of Excise, Assistant Com- 
 
 and the Commissioner and Assistant Commissioners of Excise mis;.ii.iiers to 
 
 in Scotland and Ireland resiiectively, when tiiev see cause, are ii"t'""'''"'tigate 
 
 • • • • oi" filto^ctiiGr 
 
 authorized to further mitigate or entirely remit any such j^ji^jjt, ° 
 
 Penalty. 
 
 XXV. — Certiorari. 
 
 § 79. — No Writ of Certiorari or other Writ is to be issued Ceutiorari. 
 
 at the Suit of anv Defendant out of any Court of Record in „ TT 
 
 •f 1 i^^i'j II I • i>ni-o • Proceedings 
 
 England, Scotland, or Ireland, nor is any lidi ot Suspension, i^gfoie Com- 
 
 Advocation.or Reduction to be ])assed, or any Letters of Suspen- missioners or 
 
 sion, Advocation, or Reduction, or other Proceeding to be issued Justices of tlie 
 
 out of the Court of Session or Court of Justiciary in Scotland, I'eacc not to be 
 
 in anywise to affect any Information or Judicial Proceeding f^cted bv any 
 
 before the Commissioners of Excise or Commissioners of Ap- process, 
 peal, or before any Justice or Justices of the Peace in the 
 United Kingdom, in Pursuance of any Law of Excise or any 
 
 Judgment thereupon : Proviso, Thatsuch Regulation is not to Except a Cer- 
 
 extend to any Writ of Certiorari issued in such Cases in be- tiorari issued at 
 
 half of His Majesty out of the Courts of Exchequer in England, '^^pj^ ^^t oj-^ 
 
 Scotland, or Ireland, respectively. ^1,^. Exchequer. 
 
 XXVI. — Recurd of Proceedings before Commissioners of 
 Excise. 
 
 § 80. — In tlie Record or written Account of any Proceedings Record of 
 
 before the Commissioners of Excise, it is sufficient to state Prockedings. 
 
 that the Information was exhibited before the Commissioners 
 
 of Excise, without statins: their Names ; and every Determina- l^^'"^'"^ /"' 
 
 ^ r -I rni c 1 • ceedings before 
 
 tion upon any Iniormation, by any Ihree or more ot them, is tijp Commis- 
 declared to be valid in Law, and may be executed by Warrant sioners of Ex- 
 under the Hands of any Three of them, whether the Com- cise. 
 missioners signing the Warrant are the same by whom such 
 Determination was made, or were Commissioners at the par- 
 ticular Time when it was made or not : PKovior^n, That the Per- 
 sons so signing such Warrant at that Time actually are such 
 Coramiasioners.
 
 30 
 
 ADSTIIACT OF THE EXCISE GENERAL [^ 81.— - 
 
 XXYU.—ylppcal. 
 
 ArvF.Ai.. § 81. — TiiK Treasury niny appoint under Seal so many Por- 
 
 •; sons to be Commissioners of Appeal in England as tlicy deem 
 
 Ai)ijoinimontof .jjiyi^-iijic fy,. {jn. purpose of Ilearincf A|)pcals from any Judij- 
 of Appeal. ment given by the Lommissioners ol J'iXc ise upon any Intorma- 
 
 tion exbibited before tliem, witb sueh Salaries jjajable out of 
 the Revenue of Kxeisi; as the Treasiuy direct ; and any Three 
 or more of such Persons so aj)poinled constitute a Court of 
 Appeal. 
 
 Appeal from 
 llie Judgment 
 of the Coniinis- 
 .sioncrs of Ex^ 
 cipe to such 
 Commissioners 
 of AppeaU 
 
 From the Juclg- 
 meiit of the 
 Justices of llie 
 IVaco to the 
 Gcuoral 
 Quarter Ses- 
 sions. 
 
 Defcctsof Form 
 cured upon 
 any siich Ap- 
 peal. 
 
 Notice of Ap- 
 peal. 
 
 § 82. — In case any OfTicer of Excise who exhibits any In- 
 formation, or any Person against whom any Information is 
 exhibited, or who ajipears and claims any Goods alleged to be 
 forfeited in any Information exhibited before the Commissioners 
 of F^Kcise, feels aggrieved by the Judgment given thereon by 
 such Commissioners, such Officer, or other Person, upon 
 giving such Notice as afterwards mentioned, may appeal there- 
 from to such Commissioners of Appeal ius aforesaid ; and such 
 Commissioners of Appeal, ov the major Part of them, upon 
 being served with such Notice, are autliorized and required, 
 at such Place and Time as they in th.at behalf appoint, to hear 
 and finally determine such Appeal. And if any Ofificer who, &c. 
 or Person against whom, Szc, feels aggrieved by the Judgment 
 given thereon by the Justices of the Peace, such Officer or 
 other Person upon giving Notice as aforesaid may appeal there- 
 from to the Justices assembled at the next General Quarter 
 Sessions (or if there is not One Week between the Time of 
 giving the Notice and such Quarter Sessions, then to the 
 (leneral Quarter Sessions next after the Expiration of One 
 Week) for the County, Town, or Place in which the Judg- 
 ment so appealed against was given ; and the Justices of the 
 Peace at such General Quarter Sessions upon being served 
 with such Notice, are authorized and required thereat to hear 
 and finally determine such Appeal. And any Defect of Form 
 found upon any such Appeal in any Part of the Proceedings 
 is to be amended by the Order of the Commissioners of Ap- 
 ]ieal, or of the Justices or major Part of them, at such General 
 Quarter Sessions upon such Appeal. 
 
 §83.— Proviso, That nosuch Appeal is to be aIlowed,unless the 
 Party Appellant immediately upon the giving of the Judgment 
 appealed against, gives Notice in Writing of such Appeal to the 
 Commissioners of Excise or Justices of the Peace from whose 
 Judgment he appeals, and to the adverse Party, and lodges such 
 Notice at the Office or with the Registrar of the Commissioners 
 of Ajjpeal, or with the Clerk of the Peace for the Justices of the 
 Peace at the General Quarter Sessions before whom such Appeal
 
 — § 85.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 
 
 31 
 
 Notice of Trial. 
 
 if5 to be finally determined ; and that no such Appeal is to be ArrEAi,. 
 
 heard unless the Party Appellant witliin One Week at least 
 
 before such Appeal is to be finally determined, gives Notice in 
 
 Writing to the adverse Party of the Time and Place where such 
 
 Appeal is to be heard : Proviso, That where the Judgment Deposit when 
 
 appealed against is a Conviction in any Penalty of the Party ^^ ^^ made. 
 
 Appellant, such Party is also, within Three Days after the 
 
 giving of the Judgment appealed against, to deposit in the 
 
 Hands of the Commissioners of Excise, or of the Collector or 
 
 Supervisor of Excise where the Information was exhibited, the 
 
 Amount in which such Party was convicted ; or where the 
 
 Judgment appealed against is for or against the Condemnation 
 
 of any Goods, the same are to be left with the Commissioners 
 
 of Excise, or with the Collector or Supervisor a$ aforesaid, until 
 
 the final Determination of such Appeal. 
 
 § 84. — Upon every such Appeal the Commissioners of Appeal 
 or Justices at General Quarter Sessions before whom the same 
 is brought, are authorized and required to proceed to re-hear 
 upon Oath and to re-examine the same Witnesses and Evi- 
 dence only, and the Merits of the Case whereon the original 
 Judgment was given ; and such Commissioners and Justices 
 are authorized on any such Appeal, to reverse or confirm in 
 the whole or in part, the Judgment appealed against, or to 
 give such new Judgment as they think fit ; and such Commis- 
 sioners and Justices in any such new Judgment have the same 
 Power of Mitigation as is before given by the Act to Justices 
 of the Peace and Commissioners of Excise in Judgments given 
 by them : Proviso, That such Commissioners of Appeal, and 
 Justices at General Quarter Sessions, may at their Discretion, 
 state the J'acts of any Case on which such Appeal is made 
 specially for the Opinion and Direction of tie Court of Ex- 
 chequer in England, Scotland^ or Ireland, as the Case may be. 
 
 Evidence on 
 Appeal. 
 
 Power of Miti- 
 gation thereon. 
 
 Power to Court 
 of Appeal to 
 state any Case 
 to the Ex- 
 chequer. 
 
 XXVIII. — Execution, 
 
 § 85. — Where the Judgment of the Commissioners of Excise Execution. 
 
 or Justices of the Peace appealed against is affirmed by the ' 
 
 Court of Appeal, such Judgment is to be executed by the Com- Execution of 
 missioners of Excise or Justices of the Peace, as if there had J"''?"^"' . 
 been no Appeal ; and where the Judgment is reversed, and "a[io,i of Tp'" 
 a diiferent Judgment given by the Court of Appeal, such new peal. 
 Judgment is to be executed by the Commi?sioncrs of Appeal or 
 Justices at the General Quarter Sessions by whom it was given.
 
 32 
 
 AUSTRACT or Tllli EXCISE GENERAI- 
 
 [§ 8G.- 
 
 KxixuTioK. § Sfi. — W'liKiir, :iiiv Judgment lobe I'xcrulcil 1)V the Com- 
 
 niissioncrs of Kxcisc or Justices of tlie I'cace (the suine not 
 
 yroicc.hngson j,.j,,i, , l,^,^,„ aniH-alc'd against, or if appealed against, aHirmcd) 
 
 l>u cxi-i'iitoil l>y '^ '"'' t'^^' C'ondi'nination of (ioods, ihc CommissiontTs and 
 
 ilic Coiiiinis- Justices are authorized and required to apply the Money de- 
 
 sioiicTs ol Kx- posited in Satisfaction of such Judj^meiit ; and if the same 
 
 fise or Justices j^ijoj,]^! „(^j [j^. yullicient, to urant a M arrant under their Hands 
 
 to any Onicer or Oincers o( I'.xcise lor tiie oale or suen lioods ; 
 
 and where the Judgment is for Penalties, they are authorized 
 
 and required to grant a Warrant under their Hands to any 
 
 Olficer or Ofticers of Excise, to levy the Sum adjudged, or so 
 
 much thereof as is not satisfied as aforesaid upon the (ioods 
 
 and Chattels of the Person convicted, and either to detain and 
 
 keep such Goods ancK-hattels in the Place where the same were 
 
 found, or toro.move the same to the next Office of Excise. 
 
 On Jiiilgmcnts 
 to be executed 
 l)y the Com- 
 iiiissiouers of 
 Ai)))eal and 
 (iiiaiter Ses- 
 sions. 
 
 Time for Sale 
 of Dibtic^tis. 
 
 Expenses of 
 Levy to be de- 
 ducted. 
 
 § 87.WiiRi{KanvJudgment tobe cxccutedby thcCommission- 
 crs of Ap])eal, or Justices at the General Quarter Sessions, on 
 Appeal, is for the Condemnation of any Goods, such Commis- 
 sioners or Justices are authorized and required to grant a War- 
 rant under the Hands of any Two or more of them respectively, 
 to any Officer or Officers of Excise for the Sale of such Goods j 
 and where the Judgincnt to be so executed is for Penalties, 
 they are authorized and required to apply the Money so depo- 
 sited as aforesaid in Satisfaction of such Judgment; and if the 
 same should not be sufficient to grant a Warrant under the 
 Hands of any Two or more of them respectively to any Officer 
 or Officers of Excise to levy the Sum so adjudged, or so much 
 thereof ns is not satisfied as aforesaid, uj)on the Goods and 
 Chattels of the Person convicted, and either to detain and keep 
 such Goods and Chattels in the Place where the same were 
 fmmd, or to remove the same to the ne.xt Office of Excise. 
 
 § 88. — It is lawful in any such Levy Warrant to direct 
 therein that the Goods and Chattels upon which such Levy 
 shall be made, shall be sold as soon as conveniently may be 
 after a certain Time to be limited in such Warrant (so as such 
 Time be not less than Four Days nor more than Eight Days), 
 unless the Sum of Money for which such Levy is made shall 
 within the Time limited for Payment thereof be satisfied. 
 
 § 89. — The Officer of Excise making such Levy, is em- 
 powered and required to deduct the Sum of Money for which 
 such Levy is made, and all reasonable Expenses attending such 
 Levy, out of the Sale, and to return the Overplus (if any) to the 
 Proprietor of the Goods and Chattels upon which such Levy is 
 made, or to the Person legally entitled thereto; and such Officer 
 to show such Warrant to the Person upon whose Goods and
 
 § 91. J REGULATION ACT. 7 AND S CT.O. IV. CAP. 53. 
 
 Chattels such Levy is made, and suffer such Person to take a 
 Copy thereof; and every such Warrant is of the same Force 
 as a Writ of Fieri Faci/is issued out of the Exchequer in En- 
 gland for the Recovery of Crown Debts. 
 
 § 90. — For want of sufficient Goods and Chattels whereon 
 the Penalty and Expenses aforesaid may be levied, and on a 
 Return in Writing- made upon any Levy Warrant by any Of- 
 ficer to whom the same was directed, to the Persons by whom 
 such Warrant was granted, or to the Commissioners of Excise, 
 or any One or more of the Justices of the Peace within whose 
 Jurisdiction such Warrant was issued, that such Officer cannot 
 find, within such Jurisdiction, any Goods and .Chattels of the 
 Person against vvlwm such Warrant was granted, whereon the 
 same can be levied, or on a Return as aforesaid that Part has 
 been levied or paid, and that such Officer cannot find any fur- 
 ther Goods and Chattels within such Jurisdiction as aforesaid, 
 whereon the Residue can be levied, the Persons by whom such 
 Warrant was granted, or any Two or more of the Commissioners 
 of Excise, or any One or more Justices of the Peace to whom such 
 Return has been made, are authorized and retjuired thereupon 
 to grant a Warrant to any Officer or Officers of Excise, to 
 arrest and convey such Person to the Common Gaol or House 
 of Correction within their Jurisdiction, and there to deliver the 
 Person so arrested, with a Duplicate of such Warrant, to the 
 Gaoler, tliere to remain until Satisfaction be made of such Judg- 
 ment as aforesaid, or until such Person shall be ordered by the 
 Commissioners of Excise, or the Commissioner and Assistant 
 Commissioners of Excise in Scotland and Ireland, to be libe- 
 rated or discharged ; any Law, Bill of Health, Custom, or Usage 
 in England, Scotland or Ireland, to the contrary thereof not- 
 withstanding. 
 
 33 
 
 EXECLTIOX. 
 
 A Copy of tlie 
 Warrant to be 
 allowed if re- 
 quired. 
 
 Warrant of the 
 same Force as a. 
 FL'ri Facias. 
 
 Warrant of 
 Arrest. 
 
 § 91 . — Where any Goods or Chattels of any Person against 
 whom any such Warrant for Arrest has been granted are 
 found at any Time after the Granting or Execution of such 
 Warrant, the Persons by whom such Warrant was granted, 
 or any Two or more of the Commissioners of Excise, or any 
 One or more Justices in whose Jurisdiction such Goods or 
 Chattels are found, are authorized and required, notwith- 
 standing the Granting of such Warrant of Arrest, to grant a 
 fresh Warrant under their Hands, to any Officer or Officers of 
 Excise, to levy upon the Goods and Chattels so found any 
 Penalty and Expenses, for which the former Levy Warrant 
 was granted, or so much thereof as may not have been before 
 paid ; and upon Satisfaction thereof, the Warrant for Arrest, 
 is to be discharged, and the Person arrested, forthwith libe- 
 rated out of Custody. 
 
 For the Issue of 
 a fresh Levy 
 Warrant where 
 Goods are 
 found after the 
 Issue or Exe- 
 cution of the 
 Warrant of 
 Arrest.
 
 3i 
 
 AlJSTllAC r or THE F.XlISi: CIENEUAI. 
 
 [§ ^>2.- 
 
 Execution. 
 
 For the Exe- 
 cution of War- 
 rants in any 
 I 'art of the 
 United King- 
 dom. 
 
 ^^02. — Wmkri; any such Warrant has been granted, and 
 cannot be executed because sullicient Distress, or the Person 
 against whom the same was granted, cannot be found within 
 the Jurisdiction of the Commissioners or Justices in which 
 such Warrant was issued, any One or more Justices for any 
 other County, Town, or Place, within tlie United Kingdom, 
 are aiiihorized and retjuircd to indorse their Name upon such 
 Warrant; and such Warrant and Indorsement thereon is suf- 
 ficient Authority to the Officer of Excise to whom such War- 
 rant is directed, or having Execution thereof, to execute the 
 same in such other County, Town, or Place, and to levy the 
 Penalty for which such Warrant was granted, or so much as 
 may not have been before paid upon the Goods and Chattels 
 of the Person against whom such Wqrrant was granted, which 
 are found within the Jurisdiction of the Justice or Justices 
 indorsing such Warrant, or to arrest and convey such Person 
 to the Common Gaol of the County, Town, or l^lace where 
 such Warrant has been executed, there to remain until de- 
 livered, as by the Act is before directed : Proviso, That no 
 Action or Prosecution is to be brought or prosecuted against 
 any Justice, for or by reason of his having granted subsidiary 
 Warrants, or indorsed any Warrant in Pursuance of the Act, 
 in Execution of any Judgment, but that any Person may 
 bring or prosecute his Action or Suit against the Commis- 
 sioners or Justices by whom the original Warrant in Execu- 
 tion of such Judgment was granted in the same Manner as 
 before. 
 
 Proceedings for 
 the Condem- 
 nation of un- 
 claimed Sei- 
 
 § 9S. — Where any Seizure is made of any Goods under' 
 any Law of Excise, and no Person appears to claim the same, 
 then, if such Seizure was made within the Limits of the Chief 
 OfHce, any Officer of Excise who made such Seizure, after the 
 Expiration of Fourteen Days from the Day on which such 
 Seizure was made, may cause Notice in Writing, signed by the 
 Solicitor of Excise for the summary Jurisdiction, (o be affixed 
 on some conspicuous Part of the Outside of the Chief Office 
 signifying the Day when any Three or more of the Commis- 
 sioners of Excise will proceed to hear the same; and if any 
 such Seizure was made in any other Part of the United King- 
 dom, such Officer of Excise may cause a Notice issued by 
 any Justice or Justices of the Peace within whose Jurisdic- 
 tion such Seizure was made, and before whom any Informa- 
 tion has been exhibited for the Condemnation thereof, to be 
 affixed on some conspicuous Part of the Outside of the Office 
 of Excise next to the Place where such Seizure was made, 
 during the Market Day next after the Expiration of Six Days 
 from the Day on which such Seizure was made, or during any 
 other subsequent Market Day ; in which Notice there is to 
 be specified the Day (the same being any Day after the Ter- 
 mination of Eight Days from the Date of such Notice) and
 
 § 95.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 35 
 
 the Place when and v*'here the Justices of the Peace will pro- E.\ecution. 
 
 ceed to the Hearing of such Seizure ; and the said Commis- 
 
 sioners and Justices within their respective Jurisdictions, are 
 authorized and retjuired to proceed, on the Day and at the 
 Place mentioned in such Notice, to examine into the Cause 
 of such Seizure, and to give Judgment accordingly ; which 
 •Tudgment is declared to be as good and valid in Law as 
 if the Proprietor of the Goods had been summoned as before 
 directed by the Act. 
 
 § 94'. — Where any Horses or other Cattle, Or any Goods of Where Horses 
 
 a perishable Nature, are seized by any Officer of Excise as "' Cattle, or 
 
 forfeited under any Law of Excise or Customs, the Com- •^'"il "m^J^'^' 
 .. /.!-• ^i/-i •• lA- r-i nshablc Nature 
 
 nnssioners or Lxcise, or the Lommissioner and Assistant Com- ^-e .seized. 
 
 missioners in Scotland and Ireland, are authorized to order 
 any such Seizure to be liberated and delivered up to the 
 Claimant thereof, upon his entering into a Bond to the Crown 
 in the Penalty of Double the Value of the Horses, &c. with 
 Condition that such Bond shall be void upon Payment of the 
 appraised Value of such Horses, &c. on their Condemnation ; 
 and if no Claimant appears, or he refuses or neglects to enter 
 into such Bond as aforesaid, the Commissioners &c. are author- 
 ized, at any Time after the Expiration of Fourteen Days from 
 the making of such Seizure, to direct all such Horses, Szc. to 
 be sold at Public Auction, notwithstanding the Condemnation 
 thereof at that Time has not taken place : Proviso, That if 
 such Horses &c. are afterwards ordered to be restored with- 
 out any Proceeding being instituted for the Condemnation 
 thereof, or, if instituted, before the same have been condemned, 
 or if upon the Trial for Condemnation thereof the Decision 
 or Verdict is in Favour of the Claimant, the appraised Value 
 of such Horses, &c, or the Proceeds of the Sale thereof, at the 
 Election of such Claimant, are on Demand thereof to be paid 
 to such Claimant by the Commissioners <S:c. together with 
 such further reasonable Sum, by way of Compensation for the 
 Loss sustained by the Seizure, Detention, and Sale of such 
 Horses &c. as the Commissioners &c. in their Discretion think 
 fit ; and if the Proprietor or Claimant of any such Horses, 
 &c. accepts such appraised Value, or Proceeds of Sale, to- 
 gether with such further Sum, he is not entitled to maintain 
 any Action on account of such Seizure, Detention, or Sale. 
 
 § 95. — Where any Writ of Capias or other W^rit directing Warrant on a 
 the Arrest of any Person on account of any Penalty incurred }^"tof a/yws 
 
 , T f> -n • /-^ . .. r l^ .. r inrlorsedbyOne 
 
 under any Law or Excise or Customs on account or Duty ot ^^f^l^^, Solicitors 
 Excise or other Matter relating to the Revenue of Excise, of Excise, 
 issues out of the Court of Excliequer in England, Scotland, 
 or Ireland, directed to any Sheriff, Sheriff" Depute, Mayor, 
 Bailiff", or other Person having Execution of any such Writ, 
 in any County, Town, or Place in any Part of the United 
 
 v2 '
 
 ;J6 
 
 ABSTItACT OF TIIL EXCISE UENKIIAL 
 
 [§ 96. 
 
 ExKi-unoN. Kiiigiloni, every such Sheriff, Ac. and their Umler Sheriffs, 
 
 Deputies, and other Persons actinj^ for them in any of" the 
 
 said Offices, are enjoined and required, upon tlie Apiilication 
 of any of the Solicitors of Excise in Enghnid, Scotland, or 
 Ireland, (such llecjuest being in Writing, and indorsed upon 
 the Back of such Writ, and signed by such Solicitor with his 
 Name, and Addition of Solicitor of Excise,) to grant a Special 
 Warrant to such Persons as are specified in such Indorse- 
 ment, for the Apprehension of the Person named in such 
 Writ ; and in Default thereof, every such Sheriff", c*cc. and every 
 Under Sheriff, S:c. through whom such Default was made, is 
 liable to such Process of Contempt, Fine, Amerciament, 
 Penalty and Forfeiture, as any of them are now by Law, Cus- 
 tom, or Usage liable to in case of refusing or neglecting to 
 execute the like Writ in the usual Method of proceeding 
 thereon. 
 
 ShcritFs indem- 
 nified from Es- 
 capes imder 
 such Special 
 Warrants. 
 
 § 96. — Every such Sheriff", Under Sheriff, &c. so grant- 
 ing such Special Warrant is indemnified against the Crown 
 and all other Persons on account of any Escape of any 
 Person taken by Virtue of such Warrant which happens 
 between the Time of taking, and the Time of Committal to 
 Gaol, or an Offer of the Person in Custody to the Gaol-keeper 
 (who is required to receive every such Person so apprehended 
 and to give a Receipt for his Body), and from all Actions 
 and Prosecutions, on account of any such Escape. 
 
 XXIX. — Siai/ of Proceedings. 
 
 Stay of 
 Proceedings. 
 
 Power of the 
 Attorney Ge- 
 neral or Lord 
 Advocate to 
 enter a N^oli 
 Prosequi to any 
 Proceedings 
 commenced or 
 depending. 
 
 Power of Com- 
 missioners and 
 Assistant Com- 
 missioners of 
 Excise to for- 
 bear to prose- 
 
 § 97. — Whenever any Prosecution is commenced or de- 
 pending for the Recovery of any Penalty or Condemnation 
 of any Seizure made under any Law of Excise, the Attorney 
 General, or if there should be none, the Solicitor General in 
 England and Ireland respectively, or the Lord Advocate, or 
 if there should be none, the Solicitor General in Scotland, if 
 it shall appear to their Satisfaction that such Penalty or For- 
 feiture was incurred without any Intention of Fraud, or of 
 off'ending against any Law of Excise, may stop all further 
 Proceedings by entering a NoUProsequi, or otherwise, to such 
 Prosecution, as well to the Share of such Penalty or Forfei- 
 ture to which any Officer or other Person claims to be enti- 
 tled, as to the Share belonging to His Majesty. 
 
 § 98. — Where any Penalty or Forfeiture has been incurred 
 under any Law of Excise, and it appears to the Satisfaction 
 of the Commissioners of Excise, or the Commissioner and 
 Assistant Commissioners of Excise, in Scotland and Ireland
 
 — § 100.] REGULATION ACT. 7 AND 8 GF.O. IV. CAP. 53. 
 
 37 
 
 respectively, that the same was incurred without any Inten- 
 tion of Fraud, or of offending against any Law of Excise, such 
 Commissioners, &c. may forbear to order any Prosecution 
 for the Recovery of such l^enalty ; or upon such Conditions 
 as they order in that behalf may forbear to order any Prose- 
 cution for the Condemnation of such Seizure, and may re- 
 store such Seizure to t)ie Proprietor or Claimant thereof; 
 and where any Prosecution has been commenced or is de- 
 pending for the llecovery of any Duty or Penalty, or for tlie 
 Condemnation of any Seizui-e under any Law of Excise, the 
 Commissioners, S:c. at any Time before Judgment is en- 
 tered up or given, may compound any Prosecution by the 
 Acceptance of such Sum of Money as they deem reasonable 
 in that behalf for any such Duty, or in Mitigation of any such 
 Penalty, or in lieu of the Value of any such Seizure, in or by 
 way of Compromise of such Prosecution ; and upon Payment 
 thereof they may stay all further Proceedings, and restore the 
 Seizure to the Proprietor or Claimant thereof, entering into 
 such Compromise: Proviso, That if any such Proprietor or 
 Claimant of any such Seizure accepts such Conditions, or 
 receives back any such Seizure upon such Conditions, he shall 
 not be entitled to maintain any Action for Damages on ac- 
 count of the Seizure or Detention thereof. 
 
 Stay of 
 Pkoceedings. 
 
 cute and to re- 
 store Seizures, 
 or compound 
 Prosecutions at 
 any Time be- 
 fore Judgment 
 entered up. 
 
 On Acceptance 
 of Terms no 
 Action for Da- 
 mages can be 
 brought. 
 
 § 99. — Where any Penalty or Forfeiture has been incurred 
 under any Law of Excise, the Treasury, if they see Cause, 
 may by any Order for that Purpose made under their Hands, 
 direct the Seizure or any Part thereof to be restored to the 
 Proprietor or Claimant thereof, whether such Seizure has 
 been condemned or not at the Time of such Order, and may 
 mitigate or remit any Penalty, or any Part thereof, either be- 
 fore or after Judgment, in such Manner and upon such Con- 
 ditions as under the Circumstances of the Case appear to the 
 Treasury to be reasonable, and as they think fit to direct by 
 such Order: and no Person is entitled to the Benefit of any 
 such Order, unless the Conditions therein contained are com- 
 plied with ; nor can any Person accepting such Conditions 
 maintain any Action for Damages on account of any such 
 Seizure, or the Detention thereof. 
 
 Power of tlic 
 Treasury to re- 
 store Seizures, 
 or mitigate or 
 remit Penal- 
 ties at any 
 Time. 
 
 XXX. — Sale of Condemned Seiz7ires. 
 
 Sale of 
 
 CoNDEMNEn 
 
 Seizures. 
 
 § 100. — All Goods seized under any Law of Excise are 
 after the same have been condemned (such Cases only ex- 
 cepted for which other Directions are in any other Law of For the Sale of 
 Excise specially given) to be publicly sold to the best Bidder, Forfeitures 
 at such Time and Place and in such Manner as the Commis- ^ . ^^'""^"^- 
 sioners of Excise, or the Commissioner and Assistant Com- Pujjilc Auc- 
 tion. 
 
 30705J-'
 
 38 
 
 AHSTiiAcr <)i" Tin; r.xcisi: (ienlual [_§ 101. — 
 
 Sale or 
 
 condk.mnm) 
 
 Seizurks. 
 
 Goods subjoct 
 (o Duty not to 
 1)0 sold for 
 rioine Con- 
 Mim]Hion :it .1 
 less Price than 
 llie Duty. 
 
 If not sold, to 
 l>f tlcstroyed or 
 i.:NpoitL(l,ordis- 
 jK)ic(i of as tlie 
 Treasury direct. 
 
 Payment of 
 Exp'-'nscs at- 
 tending For- 
 feitures out of 
 Proceeds of 
 Sale, or the Re- 
 venue if not 
 sold. 
 
 niissioners of E-xcltic in Scotland ami Irr.'land respectively, 
 orilcr ami ilirect, eubjcct to all such Rules ami Regulations as 
 in this or any other Act of Parliament in that Behalf made. 
 
 ^ 101. — No (joods of a Kind subject to any Duty of Excise 
 or Customs, and for which every such Duty has not been 
 paid, wliich are ordered to be sold by the Commissioners of 
 Excise, or the Commissioner and Assistant Commissioners of 
 Excise in Scotland and Ireland respectively, under any Law 
 of Excise, or the Sale of which has been directed under any 
 other Act of Parliament, are to be sold for Home Consump- 
 tion at a less Price than the Duty not paid thereon; and all 
 6uch Goods which cannot be sold for such Reason as aforesaid, 
 and all condemned Goods the Importation whereof is prohi- 
 bited, are to be forthwith destroyed or sold for Exportation, 
 or disposed of to such public Use as ordered by the Treasury. 
 
 § 102. — All Expenses attending the Seizure, Condemna- 
 tion and Sale of any Goods forfeited under any Law of Ex- 
 cise (such Cases only excei)ted for which other Directions are 
 in any Law of Excise specially given) are to be paid out of the 
 gross Proceeds arising from the Sale th.ereof when sold, and 
 if not sold but destroyed or otherwise disposed of, out of the 
 Revenue of Excise. 
 
 XX XL — Distribution of Penalties and Forfeitures. 
 
 DisTRiBtinoN ^ 103. — All Penalties and Forfeitures recovered under any 
 OF Penalties. jLjj^y pf Excise (such Cases only excepted for which other 
 Distribution of Directions are in any Law of Excise specially given) are after 
 Penalties and Deduction therefrom of all Expenses, to be distributed, one 
 Forfeitures. Moiety thereof to the Use of the Crown, and the other to 
 
 the Officer of Excise or Person who discovers, informs, or 
 
 sues for the same. 
 
 On Proof of 
 Collusion the 
 Commissioners 
 and Assistant 
 Commissioners 
 of Excise may 
 direct the Ofii- 
 oer's Share to be 
 forfeited. 
 
 § lO-i, — Upon Proof being made to the Satisfaction of the 
 Commissioners of Excise, or of the Commissioner and Assis- 
 tant Commissioners of Excise in Scotland and Ireland re- 
 spectively, that any Officer or other Person to whom any 
 Share of any Penalty or Forfeiture or any Reward is payable 
 by any Law of Excise or Customs, has acted collusively or 
 negligently, either in making any Seizure, or in the wilful 
 Omission or Failure so to do, or to discover any Fraud, or to 
 arrest or make known any Offender against any Law of Ex- 
 cise or Customs, in the particular Case in which such Share 
 is payable, the Commissioners, Sec. may direct the Whole
 
 39 
 
 DlSTRIBUTIOhf 
 
 OF Penalties. 
 
 In Exchequer 
 Prosecutions 
 for Penalties, 
 Expenses and 
 the Officers' 
 Share may by 
 Direction of 
 the Treasury be 
 })a!(l out of the 
 Revenue. 
 
 — § 107.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 
 
 or any Part of such Share, which otherwise would have been 
 payable, to be forfeited, and the same to be applied in such 
 iVIanner as His Majesty's Share is by Law at such Time di- 
 rected to be applied. 
 
 § 10.5. — In any Prosecution for any Penalty under any Law 
 of Excise in the Court of Exchequer in England, Scotland, or 
 Ireland, the Commissioners of Excise, or the Commissioner 
 and Assistant Commissioners of Excise in Scotland and Ireland 
 respectively, under the Direction of the Treasury, may order 
 the Whole or any Part of the Costs and Expenses of such 
 Prosecution, whether the Money recovered from tlie Defendant 
 by way of Penalty or Compromise is sufficient to satisfy such 
 Costs and Expenses or not, to be paid out of the Revenue of 
 Excise, and may allow out of such Revenue to the Officers 
 concerned in such Prosecution, or Persons through whose In- 
 formation or Assistance the Offence was detected, any Sum of 
 Money not exceeding a Moiety of the Sum so recovered. 
 
 § lOG. — In any Prosecution in the Exchequer in England, in Prosecutions 
 Scotland, or Ireland, for the Condemnation of any Goods seized for Seizures in 
 under any Law of Excise, the Commissioners of Excise, or the t''e Exchequer. 
 Commissioner and Assistant Commissioners of Excise in Scot- 
 land and Ireland respectively, under the Direction of the Trea- 
 sury, may order the Whole or any Part of the Expenses attend- 
 ing the Seizure, or Prosecution of any such Goods whether 
 condemned or not, and the Expenses of Condemnation if con- 
 demned, and of Sale if sold, whether the Produce arising from 
 the Sale thereof be sufficient to answer the said Expenses or 
 not, to be paid out of the Revenue of Excise, and may distri- 
 bute amongst the Officers and Persons who made any such 
 Seizure, or by whose Information or Assistance the same was 
 made, a Sum or Sums of Money not exceeding the Share of 
 such Seizure, or the Value thereof, in case the same had been 
 sold, or if not sold but destroyed, or otherwise disposed of as 
 before mentioned, such Sum of Money for making such Seizure 
 as is by Law directed, to be paid in such behalf respectively 
 as aforesaid in full, without deducting therefrom the said Ex- 
 penseSj or any Part thereof. 
 
 XXX IL — Seizures hrj Officers of tJie Cicstoms or of the 
 Peace. 
 
 Seizuues bv 
 
 Offichus of 
 
 THE Customs 
 
 § 107. — All Officers of the Customs making any Seizure Officers of the 
 under any Law of Excise of any Exciseable Goods, are forth- Customs to 
 with to give Notice thereof at the next Office of Excise, or to f,','^ ^^^f^^'^ "f 
 the Supervisor or other Officer of Excise of the District where Exciseable 
 
 Goods.
 
 ■10 
 
 AnsTUACT or '1111. r.xcisK cf.nkhal [§ 108. — 
 
 Tl 
 
 Skizurks liv 
 
 Ol'l'K'Kll.S Of 
 
 Cdsto.ms. 
 
 Seizures of Ex- 
 I'ist'rtbk- Com- 
 niotlitic's by I'd- 
 lico or I'cai-e 
 Ofliccrs to be 
 lodjred ill llie 
 Excise OOice. 
 
 Proviso for 
 sudi Goods 
 stopped oil Siis- 
 pieioii of Felony 
 being conveyed 
 to tiie I'olice 
 Office. 
 
 Notice thereof 
 being given to 
 the Excise Of- 
 fice. 
 
 Any Officer of 
 Excise to lie 
 permitted to 
 examine the 
 same. 
 
 All such Goods 
 after Trial to 
 be deposited in 
 the nearest Ex- 
 cise Office. 
 
 siirh Seizure is m;\(ii' ; and kucIi Supervisor or other (Officer of 
 Excise is on such Notice to take a ))artieiilar Account of the 
 S|)ecies and Quantities of all audi Goods -, and such Goods and 
 every I'arl tiiereof are declared to be forfeited if afterwards re- 
 moved without a I'erniit (wliere a Permit is for the Removal of 
 Goods of a similar Quantity or Kind required under any Law 
 of Excise) signed by the ))ro|)er Officer of Excise of the Place 
 or District from whence tlie same ;vre to be removetl. 
 
 § 1 OS. — .'\i.L prohibited Goods, or Goods subject to any Duty 
 of Excise, sto|)ped or taken by any Police or Peace Officer, or 
 other Person, by \'irtue of any Act of Parliament or other Au- 
 thority, are flirected to be forthwith conveyed to and deposited 
 in the Chief Office of Excise, if stopped or taken within the Li- 
 mits thereof, or in the nearest Oflice of Excise, if in any other 
 Part of the United Kingdom, in order that all such Cioods and 
 the Person in whose Custody the same were found may be pro- 
 ceeded against, as the Nature of the Case may require. 
 
 § lOl). — Proviso, That in Case of any such Goods being 
 stopped or taken by any Police or Peace Officer or other Person 
 on Suspicion of Felony, such Officer or other Person may 
 convey to and deposit forthwith all such Goods in the Office of 
 the Police Office nearest to the Place where the same were so 
 stopped or taken, or any other convenient Place directed by 
 the Justice or Justices of the Peace before whom the same are 
 carried, there to remain in order to be produced at the Trial of 
 any Person charged with feloniously stealing or receiving the 
 same ; and every such Officer or other Person so stopping or 
 taking any such Goods is forthwith to give Notice thereof in 
 U'riting at the Chief Office of Excise, if the same have been 
 stopped or taken within the Limits thereof ; and if in any other 
 Part of the United Kingdom^ tlien at the Office of Excise 
 nearest to the Place where the same were so stopped or taken ; 
 and any Officer of Excise is thereupon to be permitted to 
 examine and take Account of the same. 
 
 § 1 10. — As soon as any Person or Persons charged with fe- 
 loniously stealing or receiving any such Goods have been tried 
 for such Offence, all such Goods are immediately to be con- 
 veyed to and deposited in the Chief Office or other Office of 
 Excise as before mentioned, in order that Proceedings may be 
 had for the Condemnation thereof for such Cause of Forfeiture 
 as the same are liable to ; or that the same may be restored 
 upon Payment of such Duty as may be due in respect thereof, 
 or upon such Conditions as the Commissioners of Excise, or the 
 Commissioner and Assistant Commissioners of Excise in Scot- 
 land and Ireland res})ectively think fit, to such Persons as are 
 uroved to be the legal Proprietors thereof, or for the Purpose of 
 being otherwise dealt with according to Law,
 
 -§ 113.] IfEGULATlON ACT. 7 AND 8 GEO. IV. CAP. 53. 
 
 41 
 
 § 1 1 1 . — Ai-L such Goods are declared to be forfeited which 
 having been so stopped or taken are not conveyed to and de- 
 posited in the Chief Office, or other Office of Excise, as directed 
 by the Act ; and the Person or Persons in whose Possession 
 the same are, anil who neglect or refuse so to convey to and 
 deposit the same as aforesaid, are to forfeit for such Offence 
 20/. 
 
 Sfizures by 
 
 Officers of 
 
 THE Customs. 
 
 Goods not so 
 deposited to be 
 forfeited. 
 Penalty on the 
 Offenders 201. 
 
 XXXIII. — His Majcsti/s Share of Pcnallics and 
 Forfeitures. 
 
 § 112. — Tiiic Commissioners of Excise, and the Commis- 
 sioner and Assistant Commissioners of Excise in Scotland and 
 Ireland respectively, are authorized and required to keep a 
 separate and distinct Account of the Surplus (after Deduction 
 of all Costs and Expenses) of the Money received on behalf of 
 His Majesty from any Penalties and Forfeitures incurred under 
 any Law of Excise j and to account for the same in such Man- 
 ner as the Treasury direct: Proviso, That nothing in the Act 
 is to extend to affect the Hereditary Revenue of the Crown in 
 Scotland, or otlier Revenues there granted to King George the 
 Second during his life, and reserved to his present Majesty 
 during his life, by an Act 1 Geo. IV. c. 1. § 8. 
 
 King's Share 
 or Penalties. 
 
 His Majesty's 
 Share of Penal- 
 tics and For- 
 feitures to be 
 accounted for 
 as the Treasury 
 direct. 
 
 The Hereditary 
 Revenue in 
 Scotland not to 
 be affected by 
 the Act. 
 
 XXXIV. — Alloxvancc to Poor Prisoners. 
 
 § 1 13. — For the necessary Subsistence of any poor Person Allowance 
 confined by virtue of any Exchequer Process for the Recovery to Poor 
 of any Duties or Penalties under any Law of Excise, or by 1'kisoneus. 
 virtue of any Warrant granted by the Commissioners of Excise, Allowance to 
 or Justices of the Peace within the United Kingdom under any Excise Pri- 
 Law of Excise, or by virtue of any Writ of Extent for the Re- soners. 
 covery of any Debt due to His Majesty prosecuted by Order 
 of the Commissioners of Excise, or the Commissioner and 
 Assistant Commissioners of Excise in Scotland and Ireland 
 respectively, the Commissioners, tic. may cause at their Dis- 
 cretion an Allowance not exceeding Eight-|)ence per Day, to 
 be made to such poor Person out of any Money in their Hands 
 arising from the Revenue of Excise.
 
 •12 
 
 ABSTllACT OI THE EXCISE GENERAL \_§ Hi. — 
 
 Actions 
 
 AGAINST 
 
 Okkicers. 
 
 No Actions to 
 be broiiglit 
 against Otliccrs 
 of Excise with- 
 out a Month's 
 Notice. 
 
 Such Actions 
 to be brought 
 Avithin Three 
 Months after 
 the Cause of 
 Action. 
 
 Venue. 
 
 General Issue. 
 Treble Costs ou 
 Failure of Ac- 
 tion. 
 
 Amends may 
 be tendered 
 ■within One 
 INIonth after 
 Notice. 
 
 May be jjleadcd 
 in Bar if not 
 accepted. 
 
 After Tender, 
 on a Verdict for 
 the Defendant, 
 or on a Nonsuit, 
 the same Costs 
 to be awarded 
 as if the General 
 Issue only had 
 been pleaded. 
 On a Verdict 
 for the Plaintiff 
 Damages and 
 Costs may be 
 given. 
 
 XXXV. — Actions against Officers ()f Excise. 
 
 ^ 1 14. — No Process can l)e sued out or served, or any Action 
 brought against any Officer or any Person employed in the 
 Revenue of Excise, or any Person acting in their Aid, for any 
 Thing done in pursuance of any Law of Excise, until after the 
 Expiration of One Calendar Month next after Notice in Writing 
 has been delivered to such Officer or Person as aforesaid, or 
 left at the usual Place of his Abode by the Attorney or Agent 
 for the Prosecutor ; in which Notice is to be clearly set forth 
 the Cause of Action, the Time and Place when and where 
 such Cause of Action arose, the Name and Place of Abode of 
 the Prosecutor and of the Attorney or Agent ; and a Fee of 
 20a\ only is to be paid for preparing and serving such Notice, 
 
 § 115. — If any such Action is brought as aforesaid, it must 
 be commenced within Three Calendar Months next after the 
 Cause of Action arose, and must be laid and prosecuted in the 
 proper County or Place wherein the same arose ; and the De- 
 fendant in any such Action may plead the General Issue, and 
 give the Act, and the Special Matter in Evidence thereunder 
 at any Trial thereon ; and if afterwards a Verdict ])asses for 
 the Defendant, or the Plaintiff is nonsuited or discontinues 
 such Action, or Judgment is given against such Plaintiff upon 
 Demurrer or otherwise, such Defendant is to have Treble 
 Costs awarded to him against such Plaintiff. 
 
 § 116. — Any Officer of Excise or Person employed in the 
 Revenue of Excise, or any Person acting in their Aid, to 
 whom such Notice is given at any Time within One Calendar 
 Month next after such Notice has been given, may tender 
 Amends to the Prosecutor or to his Agent or Attorney; and 
 in Case such Amends are not accepted, he may plead such 
 Tender in Bar together with the Plea of Not Guilty, and any 
 other Plea with Leave of the Court in which such Action is 
 brought ; and if upon Issue joined thereon the Jury find the 
 Amends so tendered to be sufficient, they are to give a Ver- 
 dict for the Defendant ; and in such Case, or in case the 
 Plaintiff is nonsuited, or discontinues such Action, or in case 
 Judgment is given against such Plaintiff upon Deraun-er 
 or otherwise, the same Costs are directed to be awarded to 
 such Defendant as if the General Issue only had been pleaded ; 
 and if upon Issue so joined the Jury find that no Amends were 
 tendered, or that the same were not sufficient, and also against 
 the Defendant on such other Plea or Pleas as aforesaid, such 
 Jury is to give a Verdict for such Plaintiff with such Da- 
 mages as they think proper, together with Costs of Suit.
 
 — § 120.] REGULATION ACT. 7 AND 8 GEO. IV. CAP, 53. 
 
 43 
 
 AGAINST 
 
 Officers. 
 
 § 117. — In case any such Officer, &c. neglects to tender Actions 
 Amends, or has tendered insufficient Amends, he may by 
 
 Leave of the Court in which such Action is brought at any 
 
 Time before Issue joined, pay into Court such Sum of Money Defendant may 
 
 as he thinks fit, whereupon such Proceedings, Orders, and pay Money into 
 
 Judgments are to be had,; made, and given by such Court as Court before 
 
 in other Actions where the Defendant is allowed to pay Mo- I=>^ue joined, 
 ney into Court. 
 
 ^ 1 18. — Proviso, That no such Plaintiff on theTrial of any Evidence con- 
 such Action is to be permitted to produce any Evidence of ^"^'^ ^°}\^ . 
 
 /^ ,. i . . ^ . /• ^1 • .1 XT i* r Cause oi Action 
 
 any Cause of Action, except as set t-orth m the Moticeatore- j^^ ^j^^ Notice 
 said, nor is to recover any Verdict unless it is proved on the 
 Trial that such Notice was given ; and the Defendant in such 
 Action in Default of such Proof is entitled to recover a Verdict 
 with such Costs as before mentioned. 
 
 § 119. — In case any Information is commenced and brought 
 to Trial or Hearing for tlie Condemnation of any Goods un- 
 der any Law of Excise wherein a Verdict or Decision is given 
 for the Claimant, and it a])pears to the Judge or Court be- 
 fore whom the same is tried or heard that there was a proba- 
 ble Cause of Seizure, such Judge or Court is directed to cer- 
 tify the same upon the Record or other written Proceedings 
 on such Information ; and in such Case the Officer of Excise, 
 or Person who made or assisted in making such Seizure, is 
 not to be liable to any Action or Prosecution on account of 
 such Seizure, or of the Detention of any such Goods; and in 
 case any such Action or Prosecution is brought (whether any 
 Information has been brought to Trial or Hearing for the 
 Condemnation of such Goods or not), and a Verdict or Sen- 
 tence is given thereupon against the Defendant therein, if 
 the Court or Judge before whom such Action or Prosecution 
 is tried or heard, certifies as before probable Cause, the Plain- 
 tiff, besides the Goods seized or the Value thereof, is not to 
 be entitled to more than '2d. Damages, nor to any Costs of 
 Suit, and the Defendant therein is not to be imprisoned, nor 
 fined more than 1*. thereon. 
 
 On Trial of 
 Seizures and 
 Verdict for the 
 Claimant if the 
 .Judge certifies 
 probable Cause, 
 the Officer is 
 not to be liable 
 to any Action." 
 
 If on Action 
 is brought and 
 Verdict given 
 for the Plaintiff, 
 if the Judge 
 certifies proba- 
 ble Cause the 
 Plaintiff is to 
 have only 2d, 
 Damages with- 
 out Costs, and 
 the Officer is 
 not to be im- 
 prisoned or 
 fined more 
 than Is. 
 
 XXXVI. — Complaints of Overcharge, Complaints of 
 
 Overcharge. 
 
 § 120. — Any Three or more of the Commissioners of Ex- complaints of 
 
 cise, within the Limits of the Chief Office of Excise, and Overcharge 
 
 any Two or more of the Justices of the Peace in any other may be heard 
 
 Part of the United Kingdom witliin whose Jurisdiction re- before Ihree 
 
 , x^ P I 1 • 1 1-v 1 f T-' • Commissioners 
 
 spectively any Person chargeable with any Duty ot Excise ^^ ,^^^^ justices 
 has been charged therewith, upon Complaint to them made by vvithin Twelve 
 
 Months.
 
 'It 
 
 ABSTIIACT Ol' IllE EXCISE GENERAL [§ 120. 
 
 CoMl'LAlNTS Of 
 OvKKt'llAIHit. 
 
 Entry of Com- 
 plaint to be 
 made at the 
 Cliief Office if 
 in Londun. 
 
 Notice to be 
 given to the 
 proper Officer 
 of Excise if in 
 the Countiy. 
 
 The Payment 
 of Duties or 
 Proceedings 
 for the Reco- 
 very thereof 
 not to be there 
 by suspended. 
 
 such Fcrsoii of any Overcharge in that behalf made by any 
 Officer of Excise, \vitf)in Twelve ('alendar Months next after 
 the making of such Charge, are authorized and recjuired to 
 hear and determine such Complaint, and to examine the Wit- 
 nesses upon Oath, who arc thereupon produced, as well on 
 the behalf of the Person making such Complaint as of the 
 Crown and ail Parties therein concerned ; and they are 
 thereupon by Warrant under their Hands to discharge or 
 acquit such Person of so much of such Charge as is proved 
 before them to have been overcharged ; and if such Person 
 before sucfi Acquittal has paid any Mojic}' in respect of such 
 Overcharge, the Commissioners of Excise, or the Commis- 
 sioner and Assistant Commissioners of Excise in Scotland and 
 Ireland, are respectively required upon such Acquittal to re- 
 pay to such Person out of the Public Monies in their Hands, 
 or at tlieir Direction to allow out of the next Duties becom- 
 ing payable by such Person, so much Money as has been so 
 paid : Proviso, That no such Complaint is to be heard before 
 the said Commissioners of Excise unless the same is entered 
 by the Complainant in a Book to be kept for that Purpose in 
 the Office of the Sclicitor of Excise for the summary Juris- 
 diction at the Chief Office of Excise, stating the Particulars 
 thereof, and the Name and Place of Residence of every such 
 Complainant ; and upon such Complaint being so entered, a 
 Notice is to be given by the said Commissioners of the Time 
 and Place by them appointed, for the Hearing of such Com- 
 plaint ; and if such Complainant does not appear at the Time 
 and Place so appointed, any Three or more of the said Com- 
 missioners may dismiss such Complaint upon Proof of such 
 Notice having been given to such Complainant, or left at the 
 Place mentioned in such Complaint Book as aforesaid, to be 
 the Place of Residence of such Complainant: And no such 
 Complaint is to be heard before any Justices of the Peace, 
 unless a Notice in Writing of the Time and Place of Hearing 
 thereof (which Notice is to set forth the Substance of such 
 Complaint) is given to the Collector of Excise in whose Col- 
 lection, or to the Supervisor in whose District such Overcharge 
 has been made, within Eight Days at the least before the 
 Time appointed for the Hearing of such Complaint : Pro- 
 viso, That the Payment of any Duty with which any such 
 Complainant as aforesaid has been charged, or any Proceed- 
 ings for the Recovery thereof are not to be delayed or sus- 
 pended by reason of the making of any such Complaint, or of 
 the same being depending.
 
 — § 123.] UEGULATION ACT. 7 AND 8 GEO. IV, CAP. 53. 
 
 4-5 
 
 XXXVII. — Salaries and Supcranmtation Allowances. 
 
 § 121. — No Salary or Sum of Money granted or allowed to 
 any Commissioners, Assistant Commissioners, Officer, or other 
 Person appointed to any Office, or employed in the Revenue of 
 Excise, by way of Compensation for past Services, upon Super- 
 annuation or Retirement, are after the Commencement of the 
 Act to be wholly or in part assignable or transferable in any 
 Manner whatsoever, or liable to be seized or taken by virtue of 
 any Writ of Attachment or Execution, or any other Process 
 whatsoever, before the same has been actually paid over to 
 them or for their Use by the Commissioners of Excise, or the 
 Commissioner and Assistant Commissioners of Excise in Scot- 
 land and Ireland respectively, or by the Person employed by 
 them for that Purpose. 
 
 SuPERANNU- 
 TION, &C. 
 
 Salaries and 
 Superannua- 
 tion Allow- 
 ances not trans- 
 ferable or sub- 
 ject to be taken 
 in Execution. 
 
 ^XXNlll.— Purchases of Lands for the Use of the 
 Heveiiue. 
 
 § 122. — The Commissioners of Excise, with the Consent of 
 the Treasury, may contract for or purchase in Trust for the 
 Crown for the Use and Service of the Revenue of Excise, any 
 Messuages, Buildings, Lands, Tenements or Hereditaments, 
 either in Fee Simple or for any other or lesser Estate or Inter- 
 est therein, which they the said Commissioners deem desira- 
 ble to be contracted for or purchased for such Use and Service, 
 and the said Commissioners may pay the Consideration Money 
 agreed upon out of any Money arising from the Revenue of 
 Excise in their Hands ; and the several Messuages, &c. at any 
 Time hereafter so contracted for or purchased, with all Appurte- 
 nances to the same belonging, are to be conveyed to and vested 
 in the Secretary of the said Commissioners for the Time being, 
 and in his Successors in such Office in perpetual Succession, 
 according to the respective Nature of the said Messuages, &c. 
 and the Estate and Interest therein so contracted for or pur- 
 chased in Tiust for the Crown for the Use and Service of the 
 Revenue of Excise. 
 
 Purchases. 
 
 Lands, &c. may 
 be purchased 
 withtheConsent 
 of the Treasury 
 by the Com- 
 missioners of 
 Excise for the 
 Crown. 
 
 To be conveyed 
 to their Secrc- 
 t;iry for the 
 Time beinfj. 
 
 § 123. — Upon the Death, Resignation, or Removal of the Lands, &c. 
 present Secretary, or of any future Secretary of the Commis- pmi^liased in 
 sioners of Excise in England, Scotland, or Ireland, all Mes- 
 suages, Lands, &c. heretofore purchased or taken by or in the 
 Name of the present or any former Secretary of the Commis- 
 sioners of Excise in England, Scotland, or Ireland, in Trust for theTimcbcmg 
 the Crown for the Use and Service of the Revenue of Excise, 
 
 the Name of 
 any Secretary, 
 to vest in the 
 Secretary for
 
 46 
 
 ABSTUACT Ol' TIIF, EXCISE GENFUAL [§ 124. 
 
 ruKCHASEs. niul still hohkn in such Trust, by whatsoever Mode or Con- 
 "~~- veyance the same were purchased or taken, either in Fee or 
 
 for any other or lesser Estate or Interest, (whetiier such Trust 
 is expressed on the Face of the Conveyance or Assurance of 
 such Messuages, &c. or not,) and all Erections and Liuildings 
 on any sucli Lands, &c. together with the Appurtenances there- 
 unto belonging (other than and except Messuages, Lands, ^c. 
 of Copyhold Tenure,} are to become and remain vested in the 
 Secretary of the Commissioners of Excise in England for the 
 Time being, and in his Successors in such Office, in i^erpetual 
 Succession, according to the respective Nature of the said Mes- 
 suages, Lands, &c. and the several Estate and Interest therein 
 in Trust for thcCrown for the Use and Service of the Revenue 
 of Excise. 
 
 The Secretary 
 under the Au- 
 thority of tlie 
 Commissioners 
 of Excise may 
 sell or let 
 such Lands. 
 
 Tlie Money 
 produced by the 
 Sale of such 
 Lands, &c. to 
 be paid to the 
 Receiver Ge- 
 neral of Excise, 
 or the Person 
 appointed by 
 the Commis- 
 sioners of Ex- 
 
 Purchasers of 
 such Lands, &c. 
 to stand pos- 
 sessed thereof 
 discharged of 
 all prior Claims 
 thereon in right 
 of His Majesty. 
 
 § 124. — The Secretary for the Time being of the Comiris- 
 sioners of Excise in England, under their Authority and Direc- 
 tion (testified by Writing under the Hands and Seals of any 
 Two or more of them), may sell, or in any Manner dispose of, 
 or let, either by Public Auction or Private C'ontract, the Free- 
 hold and Leasehold Messuages, Lands, &c. for the Time being, 
 vested in him by^'irtue of thisAct, with their Appurtenances, to 
 any Body Corporate, or Person willing to purchase the same ; 
 and such Secretary, under such Authority and Direction for that 
 Purpose, may make and execute all such Conveyances, Assu- 
 rances and Agreements as may be thought proper, and do any 
 other Act, in relation to any such Messuages, Lands, S:c. as 
 are by the said Commissioners deemed beneficial for the Re- 
 venue of Excise, or for the better Management thereof, and 
 which might be done by any Person having a like Interest in 
 any such Messuages^ Lands, &c. 
 
 § 125. — The Money arising by the Sale or Exchange of any 
 of the said Messuages, Lands, &c. under the Act, is to be paid 
 unto the Receiver (leneral of Excise, or to such Person as any 
 Two or more of the said Commissioners of Excise appoint to 
 receive the same, in Trust for the Crown, which Money is to be 
 accounted for by the said Commissioners as Part of the Reve- 
 nue of Excise ; and the Receipt of the said Receiver General, 
 or of such other Person for such Money, (which Receipt is to 
 be indorsed on the Conveyance or Assignment of the said 
 Messuages, Lands, &c.) is to be a complete Discharge to the 
 Purchaser by whom the said was paid. 
 
 § 126. — After the Payment of such Purchase Money and 
 Execution of every such Conveyance and Assignment, the 
 Purchaser making such Exchange as aforesaid therein named, 
 is to be adjudged to stand seised and possessed of the Mes- 
 suages, Buildings, Lands, &c. so jjurchased and conveyed or made 
 over, freed of all Manner of Incumbrances and Demands what-
 
 — § 129.] REGULATION ACT. 7 AND 8 GEO. IV. CAP. 53. 
 
 soever by any Person under or in Trust for the Crown on any 
 Account whatsoever, save and except such Incumbrances antl 
 Demands, if any, as specially excepted in such Conveyance or 
 Assignment. 
 
 47 
 
 Purchases. 
 
 XXXIX.— Repeal, Sx. 
 
 § 127. — After the Commencement of this Act, all Laws, Repeai,, S:c. 
 
 Regulations, and Provisions contained in any Act in Force at 
 
 the time of its Commencement, relating to the Revenue of R'^P"^'*'^' "' 
 
 . T • ■ lormcr lie*'!!— 
 
 Excise in any Part of the United Kmgdom, or to any Thing lations incon- 
 exprcssly provided for by this Act, or which are repugnant sistent with this 
 to or inconsistent therewith, are declared to be repealed, ex- Act. 
 cept so far as the same repeal any former Acts ; and so far 
 as the same relate to the recovering, mitigating, levying or 
 paying any Duty, or any Arrear thereof, charged or charge- 
 able, or any Penalty or Forfeiture incurred under any Excise 
 Law, which was committed, and for the Recovery of which 
 Duty or Arrear thereof, Penalty or Forfeiture, Proceedings 
 were commenced before and are depending at the Time of 
 the Commencement of this Act, and except also as to any 
 Duty or Arrear thereof charged or chargeable, and Penalty 
 or Forfeiture incurred under any Law of Excise by this Act 
 repealed, for which no Proceedings for the Recovery thereof 
 have been commenced before, and are depending at the Com- 
 mencement of this Act. 
 
 § 128. — All Sub-Commissioners and Commissioners of Ap- 
 peal in Ireland appointed before the Commencement of this 
 Act under the Laws of Excise in Ireland, are to continue to 
 perform the several Duties of their respective Offices until 
 all Proceedings begun before and depending at the Com- 
 mencement of this Act before them are completed ; and 
 nothing in this Act is to be deemed to repeal any Law re- 
 lating to such Proceedings until the same are completed. 
 Proviso, That all Penalties and Forfeitures incurred underany 
 Law of Excise before the Commencement of this Act, for the 
 Recovery of which no Proceedings have been commenced 
 before, and are depending at the Commencement of this Act, 
 and all Penalties and Forfeitures incurred under any Law of 
 Excise after the Commencement of this Act, are to be re- 
 covered and applied as directed and provided by this Act. 
 
 Sub-Commis- 
 sioners and 
 Commissioners 
 of Appeal in 
 Ireland con- 
 tinued to com- 
 plete depending 
 Proceedings. 
 
 After the Com- 
 mencement of 
 this Act, all 
 Proceedings to 
 be according to 
 this Act. 
 
 § 129.— This Act is to commence from the 5th of Ja- Commence- 
 
 ■, ono ment oi the 
 
 nuary 1828. ^^^^
 
 INDEX. 
 
 Page 
 
 ACCOUNTS of the Revenue of Excise. See Revenue. 
 
 ACT, Commencement of. § 129 47 
 
 applies to all future Excise Acts. § 3 .... 2 
 
 ACTIONS against Excise Officers — Notice thereof. §114 42 
 
 such Notice to be proved on the Trial. | 1 18 43 
 
 must be brought within Three Months. §115 42 
 
 — — Venue to be laid in the proper County. § 1 1 5 — 
 
 — — Plea of General Issue. §115 — 
 
 • Tender of Amends. § 1 1 6 — 
 
 ■■ may be pleaded in Bar, if not accepted. 
 
 §116 - 
 
 Payment of Money into Court. § 1 1 7 . .43 
 
 — — Evidence confined to the Cause of Action 
 
 in the Notice. §118 — 
 
 Verdict on Issue joined on a Plea of Tender 
 
 of Amends and Costs. § 116 42 
 
 for the Plaintiff when the Judge cet- 
 
 tifies. § 119 43 
 
 AFFIDAVIT for Collector's Warrant for the Recovery of 
 
 Dvxties in Danger, in Scotland and Ireland. § 27 11 
 
 — '■ on Claim of Goods returned for Condemnation 
 
 into the Court of Exchequer. § 62 .... 23 
 
 Perjury thereon. § 62 — 
 
 ALLOWANCE to Poor Persons in Prison under Revenue 
 
 Process. § 113 41 
 
 ANNUITIES by Act of Parliament or Royal Grant, not 
 
 affected by the Act. §48 18 
 
 APPEAL — Appointment of Commissioners of. § 81 . .30 
 by either Party from the Judgment of the Sum- 
 mary Court, to the Commissioners of Appeal. § 82 — 
 from the Judgment of the Justices to the Ge- 
 neral Quarter Sessions. § 82 — 
 
 Notice thereof § 83 — 
 
 Deposit to be made of the Penalty, if the Party 
 
 convicted appeals. § 83 31 
 
 of the Goods, if either Party appeals. § 83 — 
 
 ■ — Evidence, the same only to be examined as in the 
 
 Court below. § 84 — 
 
 ■ Witnesses in any Part of the United Kingdom 
 
 may be summoned thereon. § 74 . . . .27 
 
 E
 
 50 INDl.X. 
 
 Page 
 APPEAL, Defects of Form foutul thereon, amended. § 8^ .'^0 
 
 Judgments thereon. § 84 31 
 
 Mitigation on new Judgments given by the Court 
 
 of Appeal. § 81' — 
 
 Proceedings thereon removable only by Certio- 
 rari by the Crown out of the Exchequer. § 79 29 
 
 A Case may be stated by the Court thereon, for the 
 
 Opinion of the Court of Exchequer. § 84 . . 31 
 
 Execution of Judgments thereon. See Execution. 
 
 Warrant. 
 APPOINTMENT. See Commissioners. Officers. 
 ARREST, Warrant of. See Warrant. 
 ASSAULT, violent, and Resistance of Excise Officers. §40 15 
 
 ■ Persons charged therewith. § 41 . . . .10 
 
 in Gaol for Want of Bail. § 42 .... — 
 
 ■ Venue in Indictments for such Assaults. § 43 17 
 
 ■ ■ Sentence, on Conviction thereof, to hard 
 
 Labour. § 43 ... — 
 
 ASSISTANCE to Excise Officers — Persons required to 
 
 give the same. § 35 14 
 
 Indemnity to Persons prosecuted for so 
 
 doing. § 35 — 
 
 Constables refusing to give Assistance. § 36 — 
 
 to continue such Assistance into neigh- 
 bouring Jurisdictions. ^ S7 — 
 
 ASSISTANT COMMISSIONERS OF EXCISE— Ap- 
 pointment of. § 1 1 
 
 Extent of their Power. § 3 2 
 
 to act in Scotland and Ireland, under the Con- 
 
 troul of the General Commissioners. § 6 . . 3 
 
 — The Number necessary to constitute a Quorum. 
 
 § 6 — 
 
 Accounts and Payment over of the Revenue re- 
 ceived by them. § 44 17 
 
 Power to forbear to prosecute, or compromise 
 
 Prosecutions, and restore Seizures. § 98 . . 36 
 
 — • to mitigate or remit Penalties. § 78 . . .29 
 
 to order an Officer's Share of Penalties to 
 
 be forfeited. § 104 38 
 
 to direct such Share and the Expenses in 
 
 Prosecutions in the Exchequer for Penalties 
 to be paid out of the Revenue. § 105 . . .39 
 in Prosecutions in the Exchequer, for Con- 
 demnation of Seizures. § 106 — 
 
 ■ to order Persons in Prison on account of 
 
 the Revenue to be liberated. ^ "6S . . .13 
 
 to allow Poor Prisoners Subsistence. § 113 41 
 
 to repay or allow Trader Duties overcharged, 
 
 § 120 43
 
 INDEX, 51 
 
 Page 
 
 ATTENDANCE, Hours of, appointed at the Excise 
 
 Offices. § 1(5 7 
 
 extra by Clerks and other Persons when re- 
 quired. §1G 
 
 ATTORNEY GENERAL, Proceedings in the Name of. 
 
 § Gl 22 
 
 — ^ N'oli Prosequi, by. § 97 ZQ 
 
 AUDITOR OF EXCISE, Appointment and Duty of. 
 
 §^9 IS 
 
 AVERMENT in Excise Informations of Election of Pe- 
 nalties, or Order to exhibit the Information, suf- 
 ficient without Proof §71 26 
 
 BAIL, Excise Officers prosecuted for opposing Force to 
 
 Force, to be admitted to. § 40 IG 
 
 BANK OF ENGLAND may transfer Bills and Notes 
 to the Solicitor of Excise in England, for the 
 Prosecution of Extents. % 53 20 
 
 liable for Money, &c. actually paid in by the 
 
 Receiver General. §55 — 
 
 BEAUMARIS IN ANGLESEA. Excise Office Keeper 
 
 to be appointed there. § 1 5 6 
 
 BILLS OF MORTALITY. Parishes within the same, 
 are within the Jurisdiction of the Chief Office. 
 
 §,lt — 
 
 EXCHANGE transferred to the Receiver General 
 
 by Indorsement thereon, by the Commissioners of 
 
 Excise. § 47 IS 
 
 transferred by the Bank to the Solicitor of 
 
 Excise in England, for the Prosecution of Ex- 
 tents. ^ 5S 20 
 
 BOARD OF EXCISE, Constitution of § 2 . . . . 1 
 
 to sit at the Chief Office. §14 6 
 
 BOND. See Security. 
 
 BRIBERY of Persons employed in the Revenue. § 12 . 5 
 Indemnification of either Party first giving Infor- 
 mation against the other. § 13 6 
 
 CAPIAS. See Writ. 
 
 CERTIFICATE of taking the Oath of Office. § 7 . . 4 
 
 to be entered with the Auditor of Excise. § 7 . — 
 
 — of a Judge, of probable Cause of Seizure on the 
 
 Trial for Condemnation. § 119 43 
 
 on Trial of an Action against an Excise 
 
 Officer. § 119 — 
 
 of the Court of Exchequer of Default of Appear- 
 ance to a Subpcena served out of the Jurisdiction 
 
 of the Court. § 60 22 
 
 E 2
 
 52 INDEX. 
 
 Page 
 CERTIORARI, granted only at the Suit of the Crown, 
 
 out of tiu" Exchequer. § 7 1) 29 
 
 CHIEF OFFIC'E of I'iXcise — Limits oi" the Jurisdiction 
 
 thereof. § 14 G 
 
 CLAIM, iMUry of, to Goods returned for Condemnation 
 
 into the Court of Excliequcr. § G2 . . . .23 
 
 Security for tlie Payment of Costs of. § G.'3 . . — 
 
 CLAIMANT of Goods seized, accepting Terms on Order 
 for the Restoration of Horses, or other perishable 
 
 Goods. § 91- S.5 
 
 Terms of Compromise on Order of the Com- 
 missioners or Assistant Commissioners of Ex- 
 cise. § 98 SG 
 
 on Order of the Treasury. § 99 . . . . — 
 
 CLERKS, of the Receiver General, and of the Excise 
 
 Comptroller. §52 19 
 
 of the Cash authorized as their Principals, under 
 
 their Responsibility. § 5 .'5 — 
 
 COLLECTOR, Demand of, for the Payment of Duty. 
 
 § 25 10 
 
 Warrant of, for the Recovery of Duties in danger 
 
 in Scotland and Ireland. §27 11 
 
 Accounts and Payment over of the Revenue by. 
 
 § 44 ' 17 
 
 COLLUSION of Excise Officers. § 12 5 
 
 on Proof thereof, their Share of Penalties may 
 
 be forfeited. § 104 38 
 
 COMMISSIONERS OF EXCISE, Appointment of. § 1 1 
 
 Four to constitute a Board. § 2 — 
 
 subject to the Treasury. § 2 2 
 
 to sit at the Chief Office in London. § 14 . . . G 
 
 Extent of their general Powers. § 3 .... 2 
 
 ■ Power of any one or more sitting and acting in 
 
 Scotland and Ireland. § 6 3 
 
 Judicial Powers of. See Summary Court. 
 
 Accounts and Payment over of the Revenue re- 
 ceived by them. § 44 17 
 
 Power to appoint Collectors and other Officers. § 4 2 
 
 to appoint Office Keepers. §15. . . . 6 
 
 to appoint the Time and Place of Payment 
 
 of Duties. § 25 10 
 
 to grant Search Warrants. § 34 . . . .14 
 
 ■ to forbear to prosecute, or compromise 
 
 Prosecutions, and restore Seizures. § 98 . . 3Q 
 
 to mitigate or remit Penalties. § 78 . . .29 
 
 ■ to order an Officer's Share of Penalties to 
 
 be forfeited. § 104 38 
 
 ■ — lo direct such Share, and the Expenses in 
 
 Prosecutions in the Excheqvier for Penalties, 
 to be paid out of the Revenue. §105. , .39
 
 INDEX. 55 
 
 COMMISSIONERS OF EXCISE, Power of in Piosccu- "^"^ 
 tions in the Exchequer for Condemnation of 
 
 Seizures. § lOG ^y 
 
 to order Persons in Prison on accovuit of the 
 
 Revenue, to be liberated. ^33 13 
 
 toallowSubsistence to Poor Prisoners. § 113 41 
 
 to hear Complaints of Overcharge. § 120 . 43 
 
 to repay or allow Trader Duties overcharged. 
 
 §120 44 
 
 to contract for, or purchase Lands, &c. § 122 45 
 
 to authorize the Sale thereof. § 124 . . .46 
 
 to account for the Proceeds as Part of the 
 
 Revenue. § 125 
 
 COMMISSIONS OF OFFICERS, valid throughout the 
 
 United Kingdom. § 4 3 
 
 not affected by Change in the Commissioners ap- 
 pointing them. §5 — - 
 
 COMPTROLLER OF EXCISE— Appointment and 
 
 Duty of. § 49 18 
 
 . OF THE CASH— The Bank Book of the Re- 
 ceiver General to be inspected by him. § 52 . 1 !) 
 
 a Book to be kept by him, to be compared 
 
 therewith. §52 — 
 
 '— any Default therein to be reported by him to 
 
 the Board. § 52 — 
 
 -^^ to countersign Orders of the Receiver Gene- 
 ral, for Payment of Money into the Exche- 
 quer. §53 19, 20 
 
 • to countersign Applications of the Solicitor 
 
 of Excise in England for Bills of Exchange, 
 
 or Notes in the Bank. § 53 20 
 
 to acqviaint the Commissioners thereof. ^.53 — 
 
 Forgery of his Hand- writing or Draft. § 56 — 
 
 CONCEALING Goods with Intent to evade the Duty 
 
 thereon. § 32 12 
 
 CONDEMNATION OF GOODS, returned into the 
 
 Court of Exchequer. Sec Claim. 
 CONSTABLE, the Presence of, when required to au- 
 thorize an Officer to enter Premises. § 22 . . 9 
 
 — under a Search Warrant. §34 . . . .14 
 
 ■ • refusing to be present when required. § 36 . — 
 
 to continue his Assistance into neighbouring Juris- 
 dictions. § 37 — 
 
 COSTS, on Failure of Action against Excise Officers. 
 
 §115 42 
 
 on a Verdict for the Plaintiff, after Tender of 
 
 Amends thereon. §11(3 — 
 
 after a Certificate of the Judge, of probable 
 
 Cause of Seizure. §119 43
 
 54 INDETC. 
 
 Page 
 CUSTOMS, Commissioners of, may elect the TrebleValue, 
 or 100/. Penalty, mider Excise and Customs 
 
 Laws. §69 26 
 
 — Election or Order of, the Averment in tlie 
 
 Information thereof suiticient. § 71 . • . — 
 
 — Officers of, reciprocal Powers of, with Excise 
 
 Officers. §38 .• • ^^ 
 
 to give Notice to the Excise of any Seizure 
 
 of Exciscablc Goods by them. § 107. . .39 
 
 such Goods, if afterwards removed without 
 
 Permit, forfeited. H07 — 
 
 — Laws of. Excise Officers entitled to a Share of 
 
 Penalties, or Forfeitures under, forfeit the same 
 
 on Collusion. § 104 38 
 
 Goods liable to Duty by, not to be sold for 
 
 less than such Duty. § 101 — 
 
 Goods liable to Duty by, Proof of Payment 
 
 thereof to lie on the Claimant. § 71 . . .23 
 
 Horses or other perishable Goods, seized 
 
 under. § 94 Si> 
 
 in Exchequer Writs for Arrest under, the 
 
 Solicitor of Excise in England may indorse the 
 
 Writ for special Warrant. § 95 — 
 
 in whose Name Prosecutions for Penalties, 
 
 and Forfeitures under, are to be brought. § 61 22 
 
 Goods forfeited under and returned for 
 
 Condemnation into the Exchequer. § 62 .23 
 
 DEBT to the Crown of Record in the Court of Exchequer 
 
 for the Recovery thereof, in any Part of the 
 
 United Kingdom. § 59 21 
 
 DEFAULT of Appearance to Exchequer Subpoena. 
 
 § 60 22 
 
 ■ and Plea to an Information exhibited. § 65 24 
 
 — when the Defendant is in Prison. § 77 . .28 
 
 DEFECTS of Form in Informations exhibited, to be 
 
 amended. § 73 27 
 
 ■ or upon Appeal. § 82 30 
 
 DEFINITION of certain Terms used in the Act. §3.2 
 DEMAND of Collector for Payment of Duty. § 25 . .10 
 DEPOSIT of Penalty on Appeal by the Party convicted 
 
 thereon. § 76 28 
 
 of Goods, on Appeal by either Party. §83 . .31 
 
 may be applied in Satisfaction of the Judgment. 
 
 § 86, 87 32 
 
 DISTRIBUTION of Penalties and Forfeitures. § 103 . 38 
 
 See Officer. Informer. Expenses. 
 
 DOUBLE DUTY, Penalty for non-Payment of Duty as 
 
 directed. § 25 10
 
 INDEX. 55 
 
 Page 
 
 DOUBLE DUTY, s^hort Summons to appear and plead U) 
 an Information exhibited for the Recovery there- 
 of. § 60 2-1. 
 
 DUTY, Charge thereof, the Officer to make a Return 
 
 thereof in Writing. § 22 9 
 
 to leave a Copy thereof on Demand when 
 
 there is not a Specimen. § 22 — 
 
 Payment of, Time and Place appointed for such 
 
 Purpose. § 25 10 
 
 Trader not compelled to travel out of,or further 
 
 than a Market Town on that account. § 26 . 11 
 
 Proof thereof to lie on the Claimant. § 76 . 28 
 
 in Danger in Scotland and Ireland may be re- 
 covered under a Collector's Warrant. § 27 . .11 
 
 ELECTION, Interference with, prohibited. § 9 ... 5 
 
 ENTRY of Premises, Mode of Making the same. § 18 . 7 
 
 by whom only a legalEntry can be made. § 20 8 
 
 Places and Utensils, and fixed Pipes, to be 
 
 described therein. § 21 — 
 
 into Premises by surveying Officers, Power of. §22 9 
 
 for Payment of Duty, Trader not compelled to 
 
 travel out of, or further than a Market Town, to 
 make the same. § 26 11 
 
 EVIDENCE of the Entry of Premises, by the original 
 
 Entry. § 19 8 
 
 by the general Entry Book of the Division. 
 
 § 19 — 
 
 ofa Person, described as any particular Excise 
 
 Trader, in the Information, not necessary. § 19 — 
 
 of keeping an Excise Office, or of being an Excise 
 
 Officer. §17 7 
 
 of the Payment of Duty, or that Goods are not of 
 
 the Kind alleged in the Information, to lie on the 
 Claimant. § 70 28 
 
 of the Election of the Treble Value, or 100/. Pen- 
 alty, or of an Order to exhibit an Information, 
 not necessar}^ § 71 26 
 
 on Appeal, the same only to be examined as in 
 
 the Court below. §84 31 
 
 in Actions against Officers, confined to the Cause 
 
 of Action in the Notice. §118 43 
 
 See Witness. 
 
 EXCHEQUER at Westminster, Payment of the Revenue 
 
 into, by the Receiver General. § 53 . . . .19 
 
 Court of, The Jurisdiction and Practice thereof in 
 
 England, Scotland, and Ireland, to be the same. 
 § 58 31
 
 56 INDEX. 
 
 Page 
 EXCHEQUER, Court of, Penalties and Forfeitures may 
 
 be recovered there within Three Years. § 57 21 
 - ExempHficution by, of a Crown Debt for Re- 
 covery thereof, out of tlie Jurisdiction of the 
 
 Court. § 59 — 
 
 Certificate by, of Default of Appearance to a 
 
 Subpoena, served out of the Jurisdiction of 
 
 the Court. § 60 .22 
 
 Claim to Goods returned for Condemnation 
 
 into the same. See Claim. 
 EXECUTION, under a Collector's Warrant, for the Re- 
 covery of Duties in Danger in Scotland and 
 
 Ireland. §27 H 
 
 of the Judgment of Justices of the Peace on sum- 
 mary Arrests. § 33 13 
 
 — i of the Summary Court or of Justices of the 
 
 Peace. §05 .24 
 
 on Appeal, by the Summary Court or Justice 
 
 of the Peace. § 86 32 
 
 by the Court of Appeal. §87 — 
 
 — upon Complaints of Overcharge. § 120 . .43 
 
 See Warrant, and Seizures. 
 
 EXEMPLIFICATION of a Crown Debt of Record in 
 
 the Exchequer by the Court, for the Recovery 
 
 thereof out of its Jurisdiction. § 59 . . . .21 
 
 EXPENSES of Condemnation and Sale of Forfeitures may 
 
 be paid out of the Sale, or the Revenue if not 
 
 sold. § 102 38 
 
 in Exchequer Prosecutions for Penalties, may be 
 
 paid out of the Revenue. §105 . . . .39 
 
 and in such Prosecutions also for Seizures. § 106 — 
 
 See Costs. 
 
 FEE for preparing and serving Notice of Action against 
 
 Excise Officers. § 114 42 
 
 FIXED PIPES to be painted and described in the Entry 
 
 of Premises. §21 8 
 
 FORFEITURE of Goods fraudulently deposited or con- 
 cealed, with Intent to evade the Duty. . § 32 . 12 
 
 of Packages, and all Things used in the Removal 
 
 of forfeited Goods. § 32 — 
 
 — of Exciseable Goods seized by Officers of the 
 
 Customs, if afterwards removed without Permit. 
 § 107 39 
 
 stopped on Suspicion of Felony, and not de- 
 posited in the Excise Office after Trial. § 119 40 
 
 ^ — may be condemned in the Court of Exchequer 
 
 within Three Years. § 57 21
 
 INDEX. 57 
 
 Page 
 
 FORFEITURES may be condemned in the Summary 
 Court, or before Justices oftlie Peace within Four 
 
 Months. ^60 24- 
 
 in whose Name Proceedings for the Condemnation 
 
 thereof are to be brought. § 61 . . . .22 
 
 Sec Seizures. 
 
 of Office, for Interference in Election. § 9 . . 5 
 
 for carrying on an Excise Trade. § 10 . . — 
 
 for Bribery. §12 — 
 
 for furnishing false Accovmtsof the Revenue. 
 
 §4i 17 
 
 for misapplying Revenue Money. § 45, 47 . 18 
 
 GAOL, Persons imprisoned therein on account of the 
 Revenue, not to be liberated but on Order of 
 the Commissioners or Assistant Commissioners 
 of Excise. §33,90 13,33 
 
 GENERAL ISSUE, Plea of, to Prosecutions against Per- 
 sons having given Assistance to Excise Officers. 
 §35 14 
 
 to Prosecutions against Excise Officers, for 
 
 having opposed Force to Force. § 40 . . .15 
 
 ■ to Actions against Excise Officers. § 115 . 42 
 
 See Plea. 
 
 GENERAL QUARTER SESSIONS, Appeal to the 
 Justices at, from the Judgment of Justices of the 
 Peace. § 82 .30 
 
 See Appeal. 
 
 GOODS removing or concealing, with Intent to evade the 
 
 Duty, forfeited. § 32 12 
 
 Proof that they are not of the Kind alleged in the 
 
 Information, to lie upon the Claimant. § 76 . .28 
 
 subject to an Excise Duty, are liable to Arreai-s 
 
 thereof, Penalties and Forfeitures. § 28 . . .11 
 
 See Forfeiture. Seizures. 
 
 GOODS AND CHATTELS levied may be kept at the 
 Place where seized, or removed to the Excise 
 Office. § 87 32 
 
 of Persons arrested, afterwards found, may 
 
 be taken vmder a fresh Levy Warrant. § 91 . 33 
 
 See Warrant. 
 
 HARD LABOUR, Sentence of, for violent Assaults on, 
 and Resistance of. Excise Officers, in making 
 Seizures or Arrests. § 43 17 
 
 HEREDITARY REVENUE of the Crown hi Scotland, 
 
 not affected by the Act. §112 41 
 
 HOLIDAYS kept at Excise Offices. § 16 7
 
 58 INDEX. 
 
 Page 
 
 HOLYHEAD in Anglesea — Excise Office Keeper to be 
 
 appointed there. §15 6 
 
 HORSES seized may be liberated on Bond, or in De- 
 fault thereof immediately sold. § 94 . . . .35 
 
 HOUSE OF COMMONS, Members of, cannot hold any 
 
 Office in the Revenue. § 8 4 
 
 so doing, incapable of acting as a Member of Par- 
 liament. §8 — 
 
 INDEMNIFICATION of either Party first giving Infor- 
 mation against the other in Bribery. § 1 iJ . . 6 
 INFORMATION for Penalties or Condemnation of Sei- 
 zures, in whose Name to be brought. § 61 . .22 
 
 in the Exchequer, within Three Years. § 57 . .21 
 
 in the Summary Court, or before Justices of the 
 
 Peace, within Four Months. ^ 6G .... 24 
 
 Notice of the same having been exhibited. § 60 25 
 
 Summons to appear and plead thereto. § 66 — 
 
 ■ — against Persons in Gaol. § 77 28 
 
 Averments therein of Election of Penalties, or Order 
 
 to exhibit the Information, sufficient without 
 
 Proof. § 71 26 
 
 for Condemnation of Seizures, — the Seizure to be 
 
 taken as laid therein, without Proof § 64 . . 23 
 
 Defects of Form in Informations exhibited, or in 
 
 the Prw.eedings thereon to be amended. § 73 .27 
 
 • and upon Appeal. § 82 SO 
 
 INFORMER entitled to a Moiety of Penalties and For- 
 feitures recovered. §103 38 
 
 a competent Witness notwithstanding. § 75 27 
 
 in Exchequer Prosecutions for Penalties, may 
 
 be rewarded out of the Revenue. § 105 . .39 
 
 also in Exchequer Prosecutions for Seizures. 
 
 § 106 . 
 
 INQUEST, Exemption of Officers from Service on. § 11 5 
 JUDGMENTS, Execution of. See Execution. 
 JURIES, Exemption of Officers from Service on. § 11 . — 
 JURISDICTION of the Commissioners of Excise, as a 
 Court, confined to the Limits of the Chief Office. 
 
 §65 24 
 
 of the Chief Office, Limits thereof. § 14 . . . 6 
 
 of Justices of Peace of the Coimty, not affected 
 
 in Excise Cases, by their being distinct Local 
 
 Commissions. § 65 24 
 
 See Summons, Warrants. 
 JUSTICES OF THE PEACE, Persons in the Excise 
 
 cannot act as such in Excise Cases. § 68 . .26 
 
 nor Excise Traders in Cases which relate to their 
 
 Trade. § 68 —
 
 INDEX. 59 
 
 Page 
 
 JUSTICES OF THE PEACE of the County, their Juris- 
 diction in Excise Cases not aft'ected by distinct 
 Local Commissions. § G.5 24- 
 
 to meet every Three Months or oftener, to hear 
 
 Excise Cases. ^67 25 
 
 dy^'^S ^^' shsent during Proceedings. § 67 . . . — 
 
 Continuation of their former general Powers, not 
 
 inconsistent vvith the Act. § 07 — 
 
 Power of any one or more upon Summary Arrests. 
 
 § 33 13 
 
 for an Information to be exhibited before. § 65 24 
 
 to sunnnons Witnesses in any Part of the 
 
 United Kingdom. § 74 27 
 
 to indorse foreign Warrants for the Execu- 
 tion thereof, in their own Jurisdiction. § 92 . 34 
 
 to issue Notice of the Time and Place of 
 
 hearing unclaimed Seizures, Informations on. 
 §93 .• • • - 
 
 any Two or more to hear Informations ex- 
 hibited. § 63 24 
 
 . to proceed to the hearing thereof, on Ap- 
 pearance and Plea. § 65, 73 . . . . 24, 27 
 
 or in Default thereof, on Proof of Summons. 
 
 § 65 24 
 
 to give Judgment on Proof of One Witness, 
 
 or on Confession. § 65 — 
 
 to mitigate any Penalty, to One Fourth the 
 
 Part thereof. § 78 . . . . . . . . . 28 
 
 to grant Warrants in Execution of their 
 
 Judgments. § 65 24 
 
 See Execution. 
 
 to hear and condemn unclaimed Seizures. § 93 35 
 
 to hear Complaints of Overcharge. § 120 . 43 
 
 See Overcharge. 
 
 Proceedings before, removable only by 
 
 Certiorari by the Crown out of the Exchequer. 
 § 79 29 
 
 Appeal from the Judgment of, to the Justices 
 
 of the Peace at General Quarter Sessions. § 82 30 
 
 See Appeal. 
 
 KING, Share of Penalties and Forfeitures of the. § 103 . 3S 
 
 the Share of Penalties to be accounted for as the 
 
 Treasury direct. § 112 41 
 
 Certiorari at the Suit of, out of the Exchequer. 
 
 § 79 29 
 
 the hereditary Revenue of, in Scotland, not af- 
 fected by the Act. §112 41
 
 60 INDEX. 
 
 Page 
 
 LANDS, &c. Purchase thereof, by the Commissioners of" 
 
 Excise, for tlie Use of the Revenue. § 122 . .45 
 
 Conveyance thereof, to their Secretary for tlicTime 
 
 being. § 122 *.....— 
 
 . Those already purchased, to vest afterwards in 
 
 such Secretary. § 123 — 
 
 . Sale or Lease thereof, by such Secretary. 
 
 § 121 46 
 
 Purchase Money thereof, to be paid to the Re- 
 ceiver General of Excise. § 125 . . . . . — 
 
 to be accounted for as Part of the Revenue. § 125 — 
 
 Receipt of such Receiver General to be a Dis- 
 
 cliarge to the Purchaser thereof. § 125 . . . — 
 
 Purchaser to stand possessed thereof, discharged 
 
 of all Claims of the Crown. § 126 — 
 
 LETTERS OR NUMBERS to be painted on entered 
 
 Premises and Utensils. § 21 8 
 
 LEVY WARRANT— Goods and Chattels seized under, 
 may be kept at the Place where seized, or re- 
 moved to the next Excise Office. § 86, 87 . .32 
 
 LIEN OF THE CROWN— For Arrears of Duty, Pe- 
 nalties and Forfeitures. §28 11 
 
 LIMITATION OF TIME for Prosecutions in the Court 
 
 of Exchequer. % bl 21 
 
 — in the Summary Court, or before Justices of 
 
 the Peace. § 66 24 
 
 for Complaints of Overcharge. § 120 . . . .43 
 
 for Actions against Excise Officers. § 115 . .42 
 
 LIMITS OF THE JURISDICTION of the Chief Office 
 
 of Excise. §14 6 
 
 LLANGEFNI and LLANERCHTHMETH in Angle- 
 sea — Excise Office-keepers to be appointed there. 
 § 15 — 
 
 LONDON within the Jurisdiction of the Chief Office of 
 
 Excise. §14 — 
 
 LORD ADVOCATE in Scotland— iVo/i Prosequi, by. 
 
 § 97 86 
 
 MAGISTRATE. ^S-^e Justice of the Peace. 
 MANUFACTORIES (EXCISE) unentered, Persons 
 
 found therein, §33 13 
 
 MARKET TOWN, in which a legal Market is, or may 
 
 be held once a Week or oftener. § 1 5 ... 6 
 
 Excise Office-keepers may be appointed there. § 1 5 — 
 
 MATERIALS, GOODS, VESSELS and UTENSILS, 
 
 in Premises not legally entered, liable to Duties, 
 
 Penalties, and Forfeitures. § 20 8 
 
 subject to Arrears thereof. § 28 11
 
 INDEX. CI 
 
 MAYOR, Excise Officers exempted from serving the 
 
 Office of. § 11. 5 
 
 MILITIA, Excise Officers exempted from serving in. § 1 1 — 
 
 MINOR cannot make Entry of Premises for carrying on 
 
 Trade. § 20 S 
 
 • liable as visible Owner notwithstanding. § 20 . — 
 
 MITIGATION OF PENALTIES, Power of Com- 
 missioners of Excise in their Summary Court, 
 and Justices of the Peace. § 78 28 
 
 of Commissioners and Assistant Commis- 
 sioners of Excise generally, and to remit the 
 same. § 78 29 
 
 = of Commissioners of Appeal on new Judg- 
 ments given by them. § 84 31 
 
 of the Treasury. §99 37 
 
 NOLI PROSEQUI by the Attorney General, or Lord 
 
 Advocate. § 97 36 
 
 NOTICE of an Information being exhibited. Service 
 
 thereof. § C6 24 
 
 of Appeal. § 83 30 
 
 of Trial on Appeal. §83 31 
 
 of the Time and Place of hearing Informations of 
 
 vmclaimed Seizures. § 9S 34 
 
 of Exciseable Goods seized by Officers of the 
 
 Customs. § 107 39 
 
 stopped by Police Officers on Suspicion of 
 
 Felony. § 109 40 
 
 of Action against Excise Officers, to specify the 
 
 Cause of Action. § 114 42 
 
 . of the Time and Place of hearing Complaints of 
 
 Overcharge. § 120 44 
 
 OATH of Office. §7 4 
 
 the taking thereof to be certified, and the 
 
 Certificate entered with the Auditor. § 7 . — 
 Authority to administer Oaths under the Excise 
 
 Laws. § 29 12 
 
 Affirmation of a Quaker in lieu thereof. § 30 . — 
 
 Perjury thereon. §31 — 
 
 OBSTRUCTION of Excise Officers in the Execution of 
 
 their Duty, and the Laws generally. § 24 . .10 
 
 in making Seizures or by rescuing the same. 
 
 § 39 15 
 
 by violent Assault and Resistance. § 40 . — 
 
 OFFICE, Public, Persons in the Revenue exempted from 
 
 serving any other. §11 5 
 
 Forfeiture of Office. See Forfeiture.
 
 62 INDEX. 
 
 Page 
 
 OFFICE, Chief Office of Excise to be held in London, and 
 
 Limits of the Jurisdiction thereof. § 14 . . . G 
 
 of Excise in Edinburgli and Dublin, and Office- 
 keepers to be appointed there, and in Market 
 Towns. § 1.^ — 
 
 Place in which the same is held, to be pub- 
 licly made known. § l-'' — 
 
 — ^ Hours of Attendance at. § 1 6 . , . . 7 
 
 Proof of keeping the same. §17. . . . — 
 
 OFFICERS OF EXCISE, Appointment of § 4 . . . 2 
 
 to give Security for the due Performance of 
 
 Office. § 1 — 
 
 their Commissions valid throughout the 
 
 United Kingdom. § 4 3 
 
 not affected by Change of Commis- 
 sioners. §5 — 
 
 Salaries of, payable by the Commissioners 
 
 according to Treasury Order. § 4 . . . . — 
 
 '^— not transferable, or liable to be taken in Ex- 
 ecution before paid over. § 121 . . . .45 
 
 their Number not to exceed that fixed by 
 
 Treasury Order. § 4 3 
 
 how increased in inferior Officers. § 4 . . — 
 
 not to carry on any Trade subject to the 
 
 Excise Laws. § 10 ........ 5 
 
 — Power of, to enter into and survey Premises. 
 
 § 22 8 
 
 under a Search Warrant. § 34 . .13 
 
 to charge the Duty, making a Return 
 
 thereof. § 22 9 
 
 may leave a Copy thereof on Request 
 
 where there is no Specimen. § 22 . . . .10 
 
 to seize Persons employed in unentered 
 
 Excise Manufactories. ^33 13 
 
 all Goods forfeited. § 64 . . . .23 
 
 to oppose Force to Force in violent Assaults 
 
 and Resistance. § 40 15 
 
 to examine Exciseable Goods seized by Of- 
 ficers of the Customs. §107 39 
 
 ■ stopped by Police Officers on Suspicion of 
 
 Felony. § 109 40 
 
 to have the same Powers as Officers of the 
 
 Customs. § 38 15 
 
 Obstruction of, in Execution of their Duty 
 
 and the Laws. § 24 10 
 
 in making Seizures, or by rescuing 
 
 the same. § 39 15 
 
 by violent Assault upon, or Resistance 
 
 of them. § 40 —
 
 INDEX, 63 
 
 Page 
 OFFICERS OF EXCISE, Warrants in Excise Cases to be 
 
 granted to them. § 8C, 87, 90, 91 . . 32, 33 
 ■ — by a specifil Indorsement on a Writ of Capias 
 
 by the Solicitor of Excise. §95 . . . .35 
 Informations to be exhibited in their Names. 
 
 § Gl 22 
 
 competent Witnesses, notwithstanding their 
 
 Interest in the Penalty or Forfeiture. § 75 .27 
 
 — Proof of being such Officer. § 17 . . . 7 
 
 entitled to a Moiety of the Penalty or For- 
 feiture recovered. § 103 38 
 
 which may be directed to be forfeited on 
 
 Proof of Collusion. § 104 — 
 
 may be rewarded out of the Revenue in 
 
 Exchequer Prosecutions for Penalties. § 105 39 
 or in Exchequer Prosecutions for Seizures. 
 
 §106 — 
 
 • prosecuted for opposing Force to Force in 
 
 violent Assaults and Resistance to be admitted 
 
 to Bail. § 40 15 
 
 may plead the general Issue. § 40 . . .16 
 
 • if in Actions for Seizures the Judge certifies 
 
 probable Cause, not to be imprisoned or fined 
 
 more than 1*. § 119 43 
 
 See Actions. 
 
 OFFICERS OF THE CUSTOMS, reciprocal Powers of, 
 
 with Officers of Excise. § 38 15 
 
 to give Notice to the Excise of Seizures of 
 
 Exciseable Goods by them. § 107 . . .39 
 OFFICERS OF THE PEACE to deposit Exciseable or 
 prohibited Goods stopped by them, in the nearest 
 
 Excise Office. § 108 40 
 
 • to give Notice thereof to the Excise, if 
 
 stopped on Suspicion of Felony. § 109 . . — 
 
 not depositing the same to forfeit 20l. § 11 1 41 
 
 ONUS PROBANDI, in case of Goods seized, to lie on 
 
 the Claimant. § 76 28 
 
 ORDERS of the Commissioners of Excise or the Trea- 
 sury, what is sufficient Proof thereof. §72. .27 
 OVERCHARGE, Complaints of, may be heard before 
 Three Commissioners of Excise in London, 
 or Two Justices of the Peace in the Country. 
 
 § 120 43 
 
 • Complaints of, must be laid within Twelve 
 
 Months, § 120 — 
 
 Money overcharged and paid, to be repaid 
 
 ov allowed. § 120 44 
 
 to be entered in London at the Chief Office, 
 
 § 120 —
 
 Ci INDEX. 
 
 Page 
 OVERCHAKGE, Notice given to the Complainant of the 
 
 'I'inie and IMace of hearing. §120. . . .44 
 
 -, . Notice thereof to be given by the ComiJain- 
 
 ant to the Excise Oiticer in the Country. 
 
 §120 - 
 
 . Payment of Duty, or Proceedings for the Re- 
 covery thereof, not to be stayed by reason of 
 
 such Complaint. § 120 — 
 
 OWNER of Pi-emises, The real Owner to make the Entry 
 
 thereof. § 20 8 
 
 the visible Owner liable notwithstanding. §20 — 
 
 Goods returned for Condemnation into the Exche- 
 quer, the real Owner to enter the Claim thereto. 
 
 § 62 23 
 
 accepting Terms of Compromise, estopped 
 
 from bringing an Action. § 98, 99 ... 37 
 
 PACKAGES and other Things used in the Removal of 
 
 forfeited Goods, forfeited. § 32 12 
 
 PAYMENT of the Revenue. See Revenue. 
 
 of Money into Court in Actions against Excise 
 
 Officers. § 117 43 
 
 PENALTIES, Pecuniary, for not taking the Oath of 
 
 Office. § 7 ..... 4 
 
 for Interference in Elections. § 9 ... 5 
 
 ■ for Bribery. §12 — 
 
 for not designating entered Premises and 
 
 Utensils and fixed Pipes therein. § 21 . . 8 
 
 for removing or damaging Specimens. § 23 10 
 
 for obstructing Officers of Excise in the 
 
 Execution of their Duty or the Laws. § 24 . — 
 
 in making Seizures or rescuing the 
 
 same. § 39 15 
 
 for non-Payment of Duty. § 25 . . . .10 
 
 for removing or concealing Goods with In- 
 tent to evade the Duty. § 32 12 
 
 on Persons found in unentered Excise Ma- 
 nufactories. ^33 — 
 
 on Constables refusing to accompany Excise 
 
 Officers. § 36 14 
 
 on Commissioners of Excise detaining or 
 
 misapplying Revenue Money. § 47 . . .18 
 
 Pecuniary, on Witnesses not appearing to 
 
 Summons, or refusing to give Evidence. § 74 27 
 
 on Police Officers not depositing in the Ex- 
 cise Office Goods seized on Suspicion of Fe- 
 lony. § 111 41 
 
 Persons incurring the same, may be prosecuted 
 
 either jointly or severally. § 70 26
 
 INDEX. G5 
 
 Page 
 
 PENALTIES of Treble Value, or 100/., to be at the Elec- 
 tion of the Prosecutor. § 69 26 
 
 may be recovered in the Courts of Exchequer 
 
 within Three Years from the Offence. § 57 .21 
 
 in the Summary Court, or before Justices 
 
 of the Peace, within Four Months. § 66 . . 2 1 
 
 in whose Name. § 61 22 
 
 Deposit thereof upon Appeal by the Party con- 
 victed therein. § 83 SO 
 
 may be applied in Satisfaction of the Judgment. 
 
 § 86, 87 32 
 
 to be distributed between the King and Informer. 
 
 § 103 38 
 
 PENSIONS payable by Act of Parliament or Royal Grant 
 
 not affected by the Act. §48 18 
 
 PERJURY and Subornation thereof on Oaths and Affir- 
 mations taken or made under the Excise Laws. 
 § 31 12 
 
 on Affidavit of Claim in the Court of Exchequer. 
 
 § 62 23 
 
 PERMIT, Exciseable Goods requiring it, and seized by 
 Officers of the Customs, forfeited if removed 
 without the same. § 107 39 
 
 PIPES fixed in entered Premises to be painted and de- 
 scribed. §21 8 
 
 PLEA by Persons prosecuted in consequence of assisting 
 
 Excise Officers. ^35 14 
 
 Excise Officers prosecuted for opposing Force to 
 
 Force. § 40 15 
 
 Default of, to Informations exhibited. ^65 . .24 
 
 against Persons in Gaol. § 77 . . . .28 
 
 by Officers of Excise to Actions against them. 
 
 § 115 42 
 
 of Tender of Amends on such Actions. § 116 . — 
 
 POLICE OFFICER. See Officer of the Peace. 
 
 PREMISES, Entry of. See Entry. 
 
 PRISONERS, Allowance to, for Subsistence. § 113 . .41 
 
 PRIVATE Excise Manufactories. See Unentered Excise 
 Manufactories. 
 
 QUAKER, Affirmation of, to be taken in lieu of Oath in 
 
 Excise Cases. §30 12 
 
 Perjury or Subornation of Perjury on Affirmation. 
 
 §31 — 
 
 RECEIVER GENERAL of Excise, Payment by him of 
 
 the Revenue into the Bank. § 50 19 
 
 F
 
 6G INDEX, 
 
 Page 
 
 RECEIVER GENERAL, What Amount lie may retain to 
 
 meet daily Demands. § 51 19 
 
 _— — — Payment by him into the Exchequer at 
 
 Westminster. § 53 — 
 
 to countersign the Request of the Solicitor 
 
 of Excise in England, for Bills or Notes in the 
 Bank. § 53 20 
 
 to acquaint the Commissioners of Excise 
 
 thereof. § 53 — 
 
 : = — the Balance of his Accounts to vest in his 
 
 Successors in Office. § 54 — 
 
 — — Extent of his Liability. §55 — 
 
 — Forgery of his Hand-writing or Draft. § 56 — 
 
 RECORD of Debt to the Crown in the Exchequer — Ex- 
 emplification thereof by the Court for the Re- 
 covery of the Debt out of its Jurisdiction. § 59 21 
 
 of Proceedings in the Summary Court, need not 
 
 set out the Names of the Acting Commissioners. 
 § 80 29 
 
 REMOVING or concealing Goods with Intent to evade 
 
 the Duty thereon. § 32 12 
 
 REPEAL of former Laws inconsistent with, or provided 
 
 for by the Act. § 127 47 
 
 RESISTANCE of Excise Officers. See Obstruction. 
 
 REVENUE of Excise. Meaning of the Term in the Act. § 3 2 
 
 arising from the King's Share of Penalties 
 
 and Forfeitures. § 112 41 
 
 from the Sale of Crown Lands, &:c. by the 
 
 Commissioners of Excise. § 125 . . . .46 
 
 Accounts thereof by the Assistant Commis- 
 sioners of Excise, Collectors, and other Re- 
 ceivers of Money. § 44 17 
 
 Payment over thereof to the Commissioners 
 
 of Excise. § 45 18 
 
 Accounts thereof by the Commissioners of 
 
 Excise. § 46 — 
 
 Payment over by them, to the Receiver Ge- 
 neral. § 47 — 
 
 kSee Receiver General. 
 
 REWARDS to Officers and Informers. § 105, 106 . .39 
 
 SALARIES, as appointed by the Treasury to Excise 
 
 Officers. §4 3 
 
 as appointed by the Treasury to the Comp- 
 
 troUer and Auditor. § 49 19 
 
 to Commissioners of Appeal. §81 . . .30 
 
 not transferable or liable to be seized in Execution 
 
 before paid over. § 121 45
 
 INDEX. 67 
 
 Page 
 
 ST. MARY-LE-BONE and ST. PANCRAS, Middlesex, 
 the Parishes of, within the Jurisdiction of the 
 Chief Office. § 14 G 
 
 SEARCH WARRANT. See Warrant. 
 
 SECRETARY to the Comtnissioners of Excise. See Lands. 
 
 SECURITY by Officers of Excise, for due Performance of 
 
 Office. §4 3 
 
 for Payment of Costs on Claim in the Court of 
 
 Exchequer. ^ ^3 . 23 
 
 for the Liberation of Horses, or other perishable 
 
 Goods seized. § 94 35 
 
 SEIZURES, obstructing Excise Officers in making or 
 
 rescuing. § 39 15 
 
 by violent Assault and Resistance. § 40 . — 
 
 on Trial for the Condemnation tliereof, the Court 
 
 to proceed upon the Merits only. § 64 . . .23 
 
 if the Judge certify probable Cause after Verdict 
 
 for the Claimant, the Officer is not liable to Ac- 
 tion. § 119 43 
 
 miclaimed, may be condemned after Notice of the 
 
 Time and Place of Hearing. § 93 34 
 
 — — of Horses or perishable Goods, may be liberated 
 
 on Bond, or immediately sold. § 94 . . . .35 
 
 Restoration thereof, by the Commissioners and 
 
 Assistant Commissioners of Excise. §98 , . 3Q 
 
 by the Treasury. § 99 37 
 
 condemned, to be sold by Public Auction. § 100 . — 
 
 at a Price not less than the Duties for Home 
 
 Consumption. § 101 38 
 
 if not sold, to be destroyed, or exported, or 
 
 disposed of as the Treasury direct. § 101 . — 
 
 of Exciseable Goods by Officers of the Customs, 
 
 or of the Peace. §101—107 39 
 
 See Officers. 
 
 SHERIFF to grant a Special Warrant to the Excise 
 Officers, indorsed on a Writ of Capias or Arrest 
 by the Solicitor of Excise. §95 35 
 
 indemnified from Escapes under such Warrant, 
 
 before Incarceration. § 96 3G 
 
 Exemption from Service of that Office. §11. . 5 
 
 SOLICITOR GENERAL, Noli Prosequi by, when there 
 is no Attorney General, or Lord Advocate. 
 § 97 SQ 
 
 SOLICITOR OF EXCISE, in England, on his Application 
 to have Bills or Notes in the Bank delivered to 
 him for the Prosecution of Extents. §53 . .19 
 
 to acquaint the Commissioners of Excise thereof. 
 
 h 53 ~ 
 
 F 2
 
 68 INDEX. 
 
 Page 
 
 SOLICITOR OF EXCISE may indorse Exchequer Writs 
 
 of Capias or Arrest, for Special Warrant. § 95 . SA 
 
 . for the Summary Jurisdiction, to sign the Notice 
 
 of the Time and Place of hearing unclaimed 
 Seizures. § 93 S4 
 
 to keep a Book for the Entry of Complaints 
 
 of Overcharge. § 120 44 
 
 SOUTHWARK, the Borough of, within the Jurisdiction 
 
 of the Chief Office. § 14 6 
 
 SPECIMEN Book or Paper. § 23 10 
 
 SUB-COMMISSIONERS and Commissioners of Appeal 
 in Ireland continued to complete depending Pro- 
 ceedings. § 128 47 
 
 SUBPffiNA, ad Testificandum, or ad Respondendum, may 
 
 be served in any Part of the United Kingdom. § 60 22 
 
 SUMMARY COURT of the Commissioners of Excise in 
 London— Informations may be exhibited before 
 and heard by any Three or more of them. § Q5 24 
 
 may su.mmon Witnesses in any Part of the United 
 
 Kingdom. § 74 27 
 
 to proceed to hearing on Appearance and Plea. 
 
 hQ5 24 
 
 in Default thereof, on Proof of Summons. 
 
 hQ5 — 
 
 — to give Judgment thereon on Proof by One 
 
 Witness, or on Confession, k 0)5 — 
 
 to grant Warrants in Execution. ^ (j5 . . — 
 
 ■ — to give Judgment on unclaimed Seizures after 
 
 Notice. § 93 34 
 
 may mitigate any Penalty to One Fourth Part 
 
 thereof. § 78 28 
 
 Record of Proceedings in, need not specify the 
 
 Names of the acting Commissioners. § 80 . .29 
 
 Judgments may be given, and Warrants signed by 
 
 any Three, being Commissioners at the Time. 
 § 80 — 
 
 Proceedings in, removeable only by Certiorari by 
 
 the Crown out of the Exchequer. § 79 . . . — 
 
 Appeal from the Judgment of. See Appeal. 
 
 Execution of the Judgments of. See Execution. 
 
 Warrant. 
 
 to hear Complaints of Overcharge. § 120 . . .43 
 
 See Overcharge. 
 
 SUMMONS to appear and plead to an Information ex- 
 hibited. § 66 24 
 
 • Service thereof to be proved in Default of Ap- 
 pearance and Plea. § 65 — 
 
 — • in Informations, as exhibited against Persons 
 
 in Gaol. § 77 28 
 
 I
 
 INDEX. 69 
 
 Page 
 SUMMONS of Witnesses in any Part of the United King- 
 dom. § 74 27 
 
 TERMS used in the Act, Definition thereof. § 3 . . . 2 
 
 TENDER of Amends in Actions against Excise Officers. 
 
 §116 42 
 
 TRADERS subject to the Excise Laws, the Entry thereof 
 need not be proved, as described in the Infor- 
 mation. § 19 8 
 
 not compelled to travel out of, or further than a 
 
 Market Town for making Entry or Payment of 
 Duties. § 26 11 
 
 cannot be Excise Officers. § 10 5 
 
 or Act as Justices of the Peace under the 
 
 Excise Laws, in Cases relating to their Trade. 
 § 68 26 
 
 TREASURY, their Power over the Commissioners of 
 
 Excise. §2 1 
 
 — — — may by their Order regulate the Salaries of Officers' 
 
 Charges and Allowances. § 4 3 
 
 their Warrant to limit the Number of Excise 
 
 Officers. §4 — 
 
 if such Number of inferior Officers is increased, 
 
 to have the Approval thereof. § 4 .... — 
 
 may direct any One or more of the Commissioners, 
 
 and Two Assistant Commissioners of Excise, to 
 sit and act in Scotland and Ireland. § 6 . . . — 
 
 may direct the Hours for Attendance at Excise 
 
 Offices. § 16 7 
 
 may by special Warrant appoint additional Holi- 
 days, to be kept there. § 16 — 
 
 may direct the Mode in which the Commissioners 
 
 of Excise shall furnish their Revenue Accounts. 
 § 46 18 
 
 and make Payment of the Revenue. § 47 . — 
 
 may appoint a Comptroller and Auditor of Ex- 
 cise. § 49 — 
 
 and issue Orders for their Direction in Office 
 
 § 49 19 
 
 may restore Seizures, or mitigate, or remit Penal- 
 ties at any Time. § 99 87 
 
 may direct Goods comlemned and not sold, to be 
 
 disposed of for the public Use. §101 ... 38 
 
 Expenses and Officers' Share in Exchequer Pro- 
 ceedings, to be paid out of the Revenue. 
 § 102, 105 39 
 
 Orders of, how proved. § 72 27 
 
 ■■ no Persons entitled to the Benefit of, unless 
 
 the Condition thereof be fulfilled. § 99 . .37
 
 70 INDEX. 
 
 Page 
 
 TREASURY, Their Consent necessary to the Purchase of 
 Lauds &c. by the Commissioners of Excise for 
 tlie Revenue. § 122 45 
 
 UNENTERED EXCISE MANUFACTORIES, Persons 
 
 found therein may be arrested. § 33 . . . .13 
 
 UNITED KINGDOM, meaning of the Term in the Act. 
 
 §8 2 
 
 UTENSILS, Entry of. See Entry. 
 
 to be distinguished by Letter or Number, § 21 . 8 
 
 VENUE, in Indictments for violent Assaults, and Resis- 
 tance of Excise Officers. §43 17 
 
 in Informations exhibited, ^ ^5 24 
 
 in Actions against Excise Officers. § 115 . . .42 
 
 VERDICT against the Plaintiff", in Actions against Excise 
 
 Officers. § 115 — 
 
 for the Plaintiff", after Tender of Amends. § 116 — 
 
 — after a Judge has given his Certificate of 
 
 probable Cause. § 119 43 
 
 WALES and BERWICK UPON TWEED included in 
 the Terms ' England,' or ' Great Britain' in Ex- 
 cise Acts. §3 2 
 
 WARRANT of a Collector for the Recovery of Duties in 
 
 Danger, in Scotland and Ireland. § 27 . . .11 
 
 of the Summary Court or Justices of the Peace in 
 
 Execution. § 05 24 
 
 on Appeal. § 80 32 
 
 of the Court of Appeal. § 87 — 
 
 Levy, Goods and Chattels levied under, may be 
 
 kept at the Place where seized, or removed to 
 
 the next Excise Office. § 80, 87 — 
 
 may specify therein the Time of Sale. § 88 — 
 
 Expenses under such Warrant may be de- 
 ducted from the Sale. § 89 — 
 
 Overplus returned. § 89 — 
 
 Copy thereof to be allowed to be taken if 
 
 required. § 89 — 
 
 of the Force of a Fieri Facias, out of the Ex- 
 chequer for the Recovery of Crown Debts. 
 
 § 89 33 
 
 fresh Warrant on Goods and Chattels found 
 
 after the Issue, or Execution of a Body War- 
 rant. § 91 _ 
 
 • " — on Satisfaction thereof, the Prisoner to be 
 
 liberated. § 91 —
 
 INDEX. 71 
 
 Page 
 
 WARRANT of Arrest may issue on a Return on the Levy 
 
 Warrant oinulla bona, or insufficient Levy. § 90 33 
 
 Copy thereof to be dehvered to the Gaoler, 
 
 with the Body. § 90 — 
 
 to be granted to Excise Officers in Excise 
 
 Cases. § 86, 87, 90, 91 32, 33 
 
 may be executed out of the Jurisdiction in which 
 
 granted, by Indorsement of a Justice of the 
 Peace thereon. § 92 34 
 
 by special Indorsement on a Writ of Capias 
 
 by the Solicitor of Excise. §95 .... 35 
 
 WESTMINSTER, within the Jurisdiction of the Chief 
 
 Office. § 14 G 
 
 WITNESSES may be served with Subpoena in any Part of 
 
 the United Kingdom. § 60 22 
 
 not appearing thereto after Tender of Expenses. §60 — 
 
 may be summoned on Information exhibited, in 
 
 any Part of the United Kingdom. § 74 . . .27 
 
 not appearing thereto, or refusing to give Evi- 
 dence. § 74 — 
 
 an Excise Officer or Informer entitled to share in 
 
 any Penalties or Forfeitures, competent. § 75 . — 
 
 WRIT OF CAPIAS, or Arrest out of the Exchequer, 
 may be indorsed by the Solicitor of Excise for 
 special Warrant. § 95 35 
 
 of Subpoena, Certificate thereof by the Court, 
 
 for Proceedings out of its Jurisdiction, against 
 Persons not appearing thereto. § 60 . . . .22 
 
 THE END. 
 
 Richard Taylor, Printer, Red Lion Court, Fleet-street.
 
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