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Such Trials fhall proceed as under

48 G. 3. c. 62. $2,3.

In cafe of Death

or Illness of a

the Day ap

the Court may adjourn from Day to Day.

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faid District of Dublin, and also whenever any Complaint or Informa. tion fhall be to be tried within any other Diftri&t than the said District of Dublin, then and in either of fuch Cafes, fuch Day of Trial, of which Notice fhall be first given as aforefaid, fhall be within Fifty Days next after fuch Complaint or Information fhall have been made; and in all Cafes fuch Court of Commiffioners or Sub-Comffioners fhall forthwith proceed upon every fuch Trial on fuch Day of which Notice fhall be first given as aforefaid, and fhall not adjourn until a Witness shall have been examined, unless by the Confent of both Parties, or upon good and fufficient Caufe to be affigned in Manner directed by an A&t made in the Forty-eighth Year of His prefent Majefty's Reign, intituled, An Ad for the making perpetual feveral Ads for the better Collection and Security of the Revenues of Cuftoms and Excife in Ireland, and for preventing Frauds therein; and to make further Provifion for the Security of the faid Revenues, and for the Execution of the feveral Ads relating thereto; and it fhall not be lawful for fuch Commiffioners or Sub-Commiffioners to adjourn any Trial, except in fuch Manner as is directed in and by the faid laft recited Ac or this Act.

II. Provided always, and be it enacted, That if on any Day of which fuch Notice for Trial fhall have been first given as aforefaid, it Commiflioner on fhall happen that any Commiffioner or Sub Commiffioner, whose Pres pointed for Trial, fence is neceffary to conftitute a Court for fuch Trial, fhall be prevented from attending by Death, Illness, or other inevitable Accident, and the fame fhall be made appear upon Oath to the other Commiffioners or Sub-Commiffioners attending at fuch Day, it fhall and may be lawful for fuch Commiffioners or Sub-Commiffioners, fo attending, to adjourn fuch Trial from Day to Day only, in like Manner as they are authorized to do in other Cafes, until fome other Commiffioner or Sub-Commiffioner fhall be appointed and shall attend in the Room of any Commiffioner or Sub Commiffioner fo dying, or until fuch Commiffioner or Sub-Commiffioner, whofe Absence fhall be occafioned by lilnefs or other inevitable Accident, fhall be able to attend and fhall attend, fo that fuch Trial may be duly proceeded upon; and every such Adjournment and Caufe thereof, upon Oath, fhall be entered in the Proceedings of the Court, and be made Part of the Tranfmifs.

Penalty on SubCommiffioners fitting in Caufes wherein interefted, Incapacity, &c.

Informations for

Excife and Cufioms muft be within Three Months after Offence.

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III. Provided always, and be it further enacted, That if any Officer fhall fit or act as a Sub-Commiffioner appointed to hear, try, and determine any Complaint or Information for any Offence against any Act or Acts relating to the Revenues, Matters, and Things aforefaid, in any Caufe wherein he is interefted in the Recovery of the Penalties annexed to fuch Offence, he the said Officer, being thereof convicted by due Course of Law, fhall forfeit Treble the Amount of the faid Penalties, and be thenceforth rendered incapable of holding or exercifing any Office Civil or Military under the Crown.

IV. And be it further enacted, That no Act or Acts in force reOffences against lating to any of the Revenues, Matters, and Things under the Management of the Commiffioners of Cuftoms and Port Duties, or under the Management of the Commiffioners of Inland Excife and Taxes in Ireland, fhall extend to charge any Perfon or Perfons with any Penalty, Forfeiture, or Punishment upon any Trial to be had before any fuch Commiffioners, or any of their Sub-Commiffioners for the Time being, for or concerning any Offence to be committed after the Day of the

paffing

fettle Table of

paffing of this Act contrary to the Tenor of any fuch A&t or Acts, or of any of the Articles or Branches of the fame, unless the Party or Parties fo offending be informed against or complained of to fuch Commiffioners, or their Sub-Commiffioners or Collectors refpectively, within three Calendar Months next after the fame Offence fhall be done or committed as aforefaid; any Thing in an A&t made in the Fourteenth and Fifteenth Years of His late Majefty King Charles the Second, intituled, An Ad for the fettling of the Excife or new Impoft 14 & 15 C. upon His Majefty, his Heirs and Succeffors, according to the Book of c.3. Rates therein inferted, or in any other A&t or Acts of Parliament in force in Ireland relating to the faid Revenues, Matters, and Things, or any of them, to the contrary thereof in any wife notwithstanding. V. And to prevent unneceflary Expences on Informations and Trials with refpe&t to unlicenfed Stille, and other Offences against • any Act or Acts in force relating to any Matters or Things under the Management of the Commiffioners of Inland Excife and Taxes, or of the Commiffioners of Cuftoms and Port Duties in Ireland;' Be Commiffioners of it enacted, That it shall be lawful for the faid Commiffioners, and they Excife and are hereby respectively empowered and required, on or before the Customs fhall Twenty-ninth Day of September One thoufand eight hundred and nine, Fees to Solici to fettle and afcertain what Charges fhall be made by and be payable tors, &c. on to any Solicitor or Attorney employed by or on behalf of the faid Informations Commiffioners refpectively, or under their Orders, or by their Direc- and Trials. tions, in the making, drawing, or framing of any Information or Complaint, or in any Proceeding relative to fuch Information or Complaint, or to any Trial, Conviction, or Judgment in confequence thereof; and whenever fach Rates of Charges fhall be fo fettled and afcertained, and fhall have received the Approbation of the Commiffioners for executing the Office of Lord High Treasurer of Ireland, or any Three of them, the faid Commiffioners of Inland Excife and Taxes, or of Cuftoms and Port Duties refpectively, fhall caufe a Table of fuch Rates of Charges to be made out and to be figned by the Secretary to fuch Commiffioners refpectively, and to be tranfmitted to the Offices of the Collectors of Excife and Customs refpectively in their feveral Districts; and fuch Collectors fhall affix or bang up fuch Table of Rates in fome confpicuous Part of their Office, and keep the fame fo affixed and hung up for publick Infpect on, fo that all Perfons may have convenient Accels thereto; and it fhall be lawful for fuch Commiffioners of Customs and Excife respectively to alter fuch Table of Rates of Charges from Time to Time, with the Approbation of the faid Commiffioners of the Treafury in Manner aforefaid; and if at any Time after the faid Twentyninth Day of September One thoufand eight hundred and nine, any Solicitor, Attorney, or other Perfon concerned or employed on behalf of the faid Commiffioners, or under their Ordera, or by their Directions in the Matters aforefaid, or any of them, fhail make any Charge, or take or receive any Payment or Reward whatfoever, other than fuch as fhall from Time to Time be fet forth in and authorized by fuch Table to be prepared by the faid Commiffioners refpectively in Manner aforefaid, fuch Solicitor, Attorney, or other Perfon fo offending fhall forfeit the Sum of One hundred Pounds, to be recovered with Cofts of Suit, together with the Amount of fuch Charge or Payment, in any of His Majefty's Courts of Record in Dublin at the Suit of any Perfon who will fue for the fame by Action of Debt,

46 G. 3. c. 58. § 1, 2.

Where Claims, Entries, or Proceedings are required to be made in the

Excife Office of any District, if the Matter re

lates to Cuftoms, fuch Claims, &c.

fhall be entered in the Office of the Collector of the Customs.

Penalty on Officer taking Bribes or Prefents from any Perfons fubject to Duties of Excife or Cuftoms.

Bill, Plaint, or Information, in which no Effeign nor Wager of Law, nor more than One Imparlance shall be allowed.

VI.And Whereas by an Act made in the Forty-fixth Year of His prefent Majefty's Reign, intituled, An Ad for eftablifbing certain Regulations in the Collection and Management of His Majelly's Revenues of Culloms, Excife, and Taxes in Ireland, it is among other Things enacted, That all Acts, Matters, and Things relating to the Duties of Cuftoms and Excife or Taxes, which by any Act or Acts in force in Ireland are required to be done or performed by or under the Jurifdiction of the Commiffioners mentioned in the faid A&t, made in the Parliament of Ireland, in the Fourteenth and Fifteenth Years of His late Majefty King Charles the Second, 'intituled, An Act for the fettling of the Excife or new Impoft upon His Majefly, bis Heirs and Succeffors, according to the Book of Rates therein inferted. fhall and may be in like Manner done and performed by or under the Jurifdiction of the Commiffioners of Cuftoms and Port Duties, or the Comm:ffioners of Inland Excife and Taxes, as the Cafe may require: For the obviating of any Doubts as to the Conftruction of the faid recited A&t of the Fortyfixth Year aforefaid, or of any other Act or A&s in force in Ireland relating to the Matters and Things under the Management of the • Commiffioners of Customs and Port Duties;' Be it enacted, That whenever, by any Act or A&ts in force in Ireland, it is or fhall be required that any Claim, Entry, or other Proceeding shall be made, filed, or entered, or had in or at the Excife Office of any Diftri& relative to any Matter or Thing whatsoever, every fuch Claim, Entry, or other Proceeding which fhall relate to Shipping or Navigation, or to any Matters or Things which by the faid recited Act of the Forty fixth Year aforefaid, or any other Act or Acts in force in Ireland, are placed under the Management or Jurifdiction of the Commiffioners of Customs and Port Duties, fhall be made, filed, entered, or had in the Office of the Collector of the Customs of the Port or District within which the Caufe of fuch Claim, Entry, or other Proceeding fhall have arifen, inftead of the Excife Office of fuch Dftrict, and fuch Claim, Entry, or other Proceeding shall be good and effectual to all Intents and Purposes whatfoever contained in fuch A&t or A&t.

VII. And be it further enacted, That, from and after the Expiration of One Calendar Month next after the Day of the paffing of this Act, if any Officer of Cuftoms or Excife, or any Officer appointed by or acting under the Commiffioners of Cultoms and Port Duties, or the Commiffioners of Inland Excife and Taxes in Ireland, or either of them, fhall directly or indirectly by himself or by any other Perfon to his Ufe or Benefit, afk or fhall take or receive directly or indirectly from or on the Behalf of any Perfon or Perfons who by any Act or Acts in force in Ireland, fhall be liable or fubject to or chargeable with the Payment of any Duty under the Management of the faid Commiffioners of Cuftoms and Port Duties, or of the faid Commiffioners of Inland Excife and Taxes, any Bribe, Fee, Gratuity, Recompence, or Reward, or any Matter or Thing whatfoever, or any Sum or Sums of Money whatfoever, or any Promife of the fame, for the doing or performing, or for the not doing or performing any Act, Matter, or Thing which fuch Officer ought to do or perform in the Execution of the Duty of his Office, or for or in refpect of or

with Intent to influence any Condu&t of fuch Officer in refpect of the Payment or Non-payment of any fuch Duty, or of the Attendance or Non-attendance or Delay of Attendance of any fuch Officer, or of the Execution or Non-execution of his Duty as an Officer, other than and except fuch Sum or Sums of Money as fuch Officer may by Law be entitled to, or may be allowed by fuch Commiffioners refpectively to receive in lieu of his Share of any Fine, Penalty, or Forfeiture; every fuch Officer fo offending shall be deemed and taken to be guilty Mifdemeanor. of a Mifdemeanor, and fuch Officer fhall and may be indicted for fuch Offence, at the Affizes held in the County or County of a City or Town where fuch Offence fhall be committed, or at the Court of Commiffion of Oyer and Terminer and General Geol Delivery, held in and for the county of Dublin and County of the City of Dublin, for fuch Offence as fhall be committed within the faid County or City refpectively; and in cafe any Indictment fhall be found at fuch Affizes or Court against fuch Officer, he fhall plead thereto forthwith without having Time to traverse the fame; and it fhall be lawful Punishable by for the Court before whom fuch Officer fhall be tried and convicted, Fine, Imprifonto inflict fuch Punishment on fuch Officer by Fine not lefs than ment, and Incapacity. Three Times the Value of fuch Bribe, Fee, Gratuity, Recompence, or Reward, and by Imprisonment or otherwife, as may by the Laws and Statutes in force in Ireland be inflicted on Perfons guilty of Mifdemeanors; and fuch Officer fo convicted fhall thenceforth be incapable of holding any Office or Employment whatever, Civil or Military, under His Majefty, his Heirs or Succeffors, or under any Authority derived from His Majefty, his Heirs or Succeffors.

Fine and Im punishable by

prisonment.

VIII. And be it further enacted, That from and after the ExpiPenalty on ration of One Calendar Month next after the paffing of this Act, if Perfous offering any Perfon whatever fhail directly or indirectly give or offer any Bribe to Bribe, Fee, Gratuity, Recompence, or Reward, or any Sum or Officers, MifSums of Money, Article, Matter, or Thing what foever, or any demeanor, Promife of the fame, to any Officer of Cultoms or Excife, or any Officer appointed by or acting under the Commiffioners of Cuftoms and Port Duties, or the Commiffioners of Inland Excife and Taxes, or either of them, for the doing or performing, or for the not doing or performing any Act, Matter, or Thing which fuch Officer ought to do or perform in the Execution of the Duty of his Office, or for or in refpect of or with Intent to influence any Conduct of fuch Officer in respect of the Payment or Non-payment of any Duty under the Management of the faid Commiffioners refp: Etively, or of the Attendance or Non-attendance or Delay of Attendance of any fuch Officer, or of the Execution or Non execution of his Duty as an Officer, other than fuch Salary, Recompence, Reward, or Gratuity, as fhall be allowed by the faid Commiffioners respectively, or to which fuch Officer may by Law be entitled to; every fuch Perfon fo offending, shall be deemed and taken to be guilty of a Misdemeanor, and fuch Perfon fhall and may be indicted for fuch Offence (whether fuch Offer fhall be accepted, or Promise shall be performed, or not) at the Affizes held in the County or County of the City or Town where fuch Offence fhall be committed, or at the Court of Com. miffion of Oyer and Terminer and General Gaol Delivery, held in and for the County of Dublin, and County of the City of Dublin, for fuch Offence as fhall be committed within the faid County or City respectively; and in cafe any Indictment fhall be found at fuch Affizes

or

Commiflioners

or Court against fuch Perfon, he fhall plead thereto forthwith, without having Time to traverse the fame; and it shall be lawful for the Court before whom fuch Perfon fhall be tried and convicted, to inflict fuch Punishment by Fine, not lefs than Three Times the Value of fuch Bribe, Fee, Gratuity, Recompence, or Reward, and by Imprifonment or otherwise, as may by the Laws and Statutes in force in Ireland be inflicted on Perfons guilty of Mifdemeanors.

IX. And be it further enacted, That from and after the Expiration of Cuftoms and of Ten Days next after the Day of the paffing of this Act, it shall Excife fhall not not be lawful for the Commiffioners of Cuftoms and Port Duties, nor mitigate any for the Comm ffioners of Inland Excife and Taxes in Ireland, or Forfeiture, &c. without Confent any of them, to abate, reduce, or mitigate any Fine, Penalty, or the Treafury. Forfeiture, nor to reftore any Goods, Wares, or Merchandize, feized by any Officer of Customs or Excife, for any Offence against any Act or Acts in force in Ireland, relating to the Revenues, Matters, and Things under the Management of the said Commiffioners refpectively, after a Profecution fhall have been commenced by any Officer of Excife or Customs by his filing an Information for the fame; nor to cancel nor deliver to be cancelled any Bond taken for His Majefty's Ufe, the Condition whereof fhall not have been fully performed and fatisfied; without the Confent and Approbation of the Comm ffioners for executing the Office of Lord High Treasurer in Ireland, or any Three of them, for that Purpose.

Perfons put in Charge of Collections fhall be liable to account,

&c. in the fame Manner as Collectors.

X. And be it further enacted, That in all Cafes where the Commiffioners of Inland Excife and Taxes, or the Commiffioners of Cuftoms and Port Dutics fhall have heretofore put or placed, or shall hereafter put or place any Perfon in Charge of any Collection relating to the Matters and Things under the Management of the faid Commiffioners refpectively; and in all Cafes where fuch Commiffioners respectively fhall have appointed or directed, or fhall appoint or direct any Perfon to execute the Office of any Collector of Excife, or Collector of Cuftoms refpectively, in confequence of any Vacancy, Abfence, Sufpenfion, or Removal of a Collector, every such Perfon fo put in Charge, or fo appointed or directed to execute any fuch Office of Collector, fhall be confidered as a Collector for the Time being, fo far as refpects any Money by him received or paid; and that fuch Perfon fo put in Charge, and the Sureties of every fuch Perfon refpectively, fhall be fubject and liable, and shall and may be required and compellable, and compelled to account for all and every Sum and Sums of Money received or paid by fuch Perfon, and to pay and fatisfy all Sum and Sums of Money which fhall have been or fhall be received by such Perfon, or with which fuch Perfon is or may be chargeable by virtue of, or in confequence of any Charge, Direction, or Appointment, in fuch and the like Manner and Form, and to and before fuch and the like Courts and Perfons, and under all fuch and the like Penalties and Forfeitures, Regulations, Restrictions and Provifions whatsoever, as fully and effectually to all Intents and Pur pofes, as any Collector duly holding and exercifing the Place or Office in Charge of which fuch Perfon fhall be put and placed, or which he fhall be directed or appointed to excercile as aforefaid, is required and compellable, and compelled to account for, and to pay and fa isfy all Sum and Sums of Money received by him, or with which he is chargeable, under or by virtue of any Act or Acts in force in Ireland for that Purpose.

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