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XI. And be it further enacted, That from and after the Expiration Collectors thall of One Calendar Month next after the Day of the passing of this send Weekly Act, every Collector of Customs, and every Collector of Excise, Abstracts of and every Person put in Charge of any Collection of Customs or Ex- Receipts and cise, snall transmit weekly to the Commissioners of Customs and Port Payments to Duties, or to the Commissioners of Inland Excise and Taxes respec. of Customs and tively, an Abftra& or Account, signed by himself in the Presence of Excise, respectan Officer of Customs or Excise, and witnessed by such Officer, of ively stating the bis several Receipts and Payments for the Week ending on the Day Balance in their

Hands, preceding the Day of his transmitting such Abstract or Account, debiting himself therein with all Monies received by him in that Week, or in his Hands at the Commencement thereof, and crediting himself for all such Sums as he shall bave paid therein as Collector, or as shall have been paid on his Account during that Week to the ReceiverGeneral, or into His Majesty's Exchequer, ttating the Balance thercon; and every such Collector or Person in Charge, shall carry forward such Balance as the first Article in the succeeding Week's Abstract or Account on the Debit or Credit Side thereof, as the Case shall happen to be, and so from Time to Time weekly and every Week in like Manner : Provided always, that if any Bill, Draft, or Collectors may Note, shall have been transmitted or delivered to the Receiver- take Credit for General on account of any such Collector or other Person in Charge, Bills remited.

when actually which shall not have come to Maturity at the Time of such Trans

paid. miffion, such Collector or other Person shall and may take Credit for the same in the Abstract or Account of the Week, in which he shall be informed that the Amount thereof has been paid.

XII. And be it further enacted, That every such Collector, or Collectors shall. Persoa put in charge of any Collection, shall fet down in Writing at add to Weekly the Foot of every such weekly Abstract, or on tbe Back thereof, Abftract a or on some Paper annexed thereto, a Memorandum of the Amount

Memorandum

of Bills remitted. of Bills, Notes, or Drafts in the Hands of the Receiver General, not set down to the Credit of such Collector or Person in such Ab. ttract, and which are to be placed to his Credit when paid, specifying the Particulars of every such Bill, Note, and Draft respectively,

XIII. And be it further enacted, That every Colle&or of Customs Collectors shall or Excise, and every Person in charge of any Collection of Customs deliver annual or Excise, fall once in every Year within Three Months after the Accounts ligned Fifth, Day of January in each Year, or within Three Months after he by them to

Commillioners, fhail cease to be Collector, or to be in charge as Collector, draw up, who shall transadjuft, and settle with the Comm flioners of Customs or Excise respec. mit the same to tively, a full and true Account for the whole of the Year ending the the Auditorsaid Fifth Day of January, or for so much of such Year as he shall General, and a have been in charge of such Colle&tion, and Mall lign such Account Copy thereof with his Name, and shall insert therein among his Receipts and Pay- Auditor-General ments, every Item of Receipt and Payment, with the Dates, and in to the Collector, the Words and Figures as the same were severally set forth in the fhall be sworn to weekly Abstracts transmitted by him as aforesaid ; and the said Com- by him. mifsionero respeAively shall forthwith deliver a Copy thereof, figned by their Secretary or Accountant-General, to such Collector or other Person, and shall deliver the said Account to the Auditor-General of His Majesty's Exchequer, who shall forth with transmit a Copy thereof, fairly engrossed on Parchment, to such Collector or other Person, aad require him to make Oath to the Truth thereof at the Foot of luch Copy, either before the Chancellor of His Majesty's Court of

Exchequer,

Exchequer, or one of the Barons thereof, or before the Court of the Quarter-Sessions, or any Adjournment thereof, held in the County or County of the Town or City wherein his Office as Cole le&or shall be fituate, in the Presence of the acting Clerk of the Peace attending such Sessions, who fall witness the same; and every Col. lector, or other Person in charge of a Collection, shall make Oath to the Truth of such Account, in Manner aforesaid, and transmit or de. liver such Account, so sworn to, to the Auditor of the Exchequer,

before the First Day of August next following the Date of the settling Where Two and adjusting of such Account: Provided always, that where Two Collectors are in or more Persons shall have been Collectors or in charge as Collectors Charge, each

for the same Distrie, in the Course of one and the same Year fhall answer for himfelf only.

ending on the Fifth Day of January, each and every Person having so been Collector or in charge as Collector, shall be accountable and shall account for such Part of the Year only during which he shall

have been Collector or in charge as aforesaid. Penalty OD XIV. And be it further enacted, That if any Collector or other Collector Person in charge of a Collection, Mall omit or neglect to fign, get neglecting to

teftified, and iransmit such weekly Abtract or Account, in the sign and transmit weekly Accounts,

Manner and Form and at the Time herein enacted respecting the 1ol.

same, such Collector or other Person Tall förfeit the Sum ol Ten Pounds for every such Omission or Negket; which Sum the said Commissioners are respectively required to dedu& and default to the

Use of His Majesty, his Heirs and Succeffois, out of the Salary of Second Offence, such Colle&or or other Person; and for his second and every subseVine and Im quent Offence therein he shall, over and above the Forfeiture of the prisonment. said Sum of Ten Pounds be allo fuspended from his Office of Col

lector, and continue so suspended until such Suspeolion shall be taken off by the said Commissioners of Customs or Excise, which they are hereby respectively authorized to do, on his accounting to their Satisa

fadion for such kis Omission or Neglect. Penalty on

XV. And be it further enacted, That if any Collector of Excise or Collectors Cuftoms, or any Person in charge as such Collector, Mall rcfuse or neglecting to neglect to adjust and settle and sign such Accounts for the Year or adjust annual

Part of the Year, as the Cafe 'may be, in Manner and within the Accounts, Forfeiture of Salary.

Time aforesaid, or within such further Time as may be allowed for that Purpose under the Provisions of this AA, all Salary and Allow. ances payable to any such Collector shall be forfeited and defaulted to His Majesty, his Heirs and Succeflore, from the Day when such Cola le&tor or other Person ought to have settled and adjufted and signed such yearly Accounts as aforesaid, until he shall fully settle and adjust

and sign the same. Penalty on XVI. And be it further enacted, That if any Collector of Cuftoms, Collector not or any Colle&or of Excise, or any person in charge of any Collection swearing to

of Customs or Excise, shall refuse or negled to swear to the Truth of yearly Accounts, such Accounts so settled and adjuted and figned, and to transmit Forfeiture of Office and 1001. or deliver the same to the Auditor of the Exchequer in Manner

herein required, before the First Day of Auguf in any Year, or such further Day

may be allowed under the Provisions of this AA, he shall be incapable from and after such Day of holding his Place as Cole le&or, or any other Place or Office under the Commiflioners of

Excise or Cuttoms, and shall forfeit the Sum of One hundred Pounds: Commiffioners, Provided always, that it shall and may be lawful for the Commillioners Treasury, may of Cuftoms or Excise respectively, by and with the Approbation of

the

the Commissioners for executing the Office of Lord High Trea- remit Fines and surer of Ireland, or any Three of them, in case of Sickness or any allow further other unavoidable Cause preventing any Collector or Person in charge Time for as such, from transmitting any such weekly Abstract or Account within Accounts. the Time aforesaid, to remit the Forfeiture of Ten Pounds incurred thereby; and in case any Collector or Person in charge as such, shall be prevented by Sickness or any other unavoidable Cause, from settling and adjusting, or swearing to his yearly Accounts, or transmitting the same, when sworn, within the Time or Times aforcsaid, it shall be lawful for the said Commissioners of Customs or Excise respe&tively, by and with the Approbation of the Commissioners for executing the Office of Lord High Treasurer of Ireland, or any Three of them, to allow such further Time for so doing as shall appear to the said Commissioners respectively to be reasonable for that Purpose, and to remit the Incapacity and Torfeiture aforesaid, if the fame Thall have been incurred before Application could have been made for such further Time as aforesaid.

XVII. And be it further enacted, That in all Actions or Suits Collector's commenced or to be commenced against any Colle&tor or Person in Accounts thall charge as a Collector, or his personal Representatives, or against be Evidence of both or either of his Suretics, or their or either of their personal the Receipt of Representatives, every such weekly Abstract or Account fo signed

therein. and witnessed, shall be accepted, taken, and allowed in all Courts of Law and Equity as Evidence of the Receipt of the Sums therein ftated to the Debit of such Collector or other Person; and all and every such yearly Account or Accounts for Part of a Year, so settled and adjusted, figned, and sworn, shall be accepted, taker, and allowed in all Courts of Law and Equity as Evidence against such Collector or other Person in charge as a Collector, or his personal Representatives, or both or either of his or their Sureties, or their or either of their personal Representatives, of the several Receipts therein severally set forth.

XVIII. And be it further enacted. That in all Cases where any Fee to the fuch Account for a Year or Part of a Year shall be sworn before any Auditor-General Court of Quarter-Sessions, it shall and may be lawful for the said on Accounts Commissioners respectively, and they are hereby required to pay sworn to before

the Seffions, unto the Auditor-General a Fee, to such Amount as the Commis. fioners of Customs have heretofore allowed Credit for in their Collectors' Accounts, as having been paid by the Collector or Collectors or Person in charge of a Collection, to the Auditor-General on passing Accounts within the Year, and as they would have allowed Credit for in case fuch Account had been sworn before the Chancellor or one of the Barons of the Court of Exchequer.

XIX. And be it further enacted, That no Surcharge shall be made All Surcharges on account of any Mor Charge of Duty payable on the Importation of Custom Dutien of any Goods, Wares, or Merchandize imported into or exported thall be made ont of Ireland, at any Time after the passing of this Act, upon the within Four Person or Persons who shall have inported the same, at any Time

Months after

Entry. after the Expiration of Four Calendar Months next after the Entry made thereof, on which any Duty shall have been computed and paid, whether the same shall be an Entry either Inwards or Outwards, or a prime or port Entry, or an Entry of Goods in Warehouse; but that all Surcharges of Duty in respect of such Goods, Wares, and Merchandize so imported or exported shall be made within Four Ca. 49 Geo. 111.

lendar

G g

Where any

lendar Months next after such Entry, Computation, and Payment,

as aforesaid. Permits shall not XX. And be it further enacted, That whenever any Goods, Wares, be granted on or Merchandize, imported into Ireland, shall be landed and taken up Bills of View.

by Warrant ad vifim, at Sight, or upon Bill of View, no Permit shall be granted for the Removal of such Goods, Wares, or Merchandize, from the Custom house or Place where they were so landed, until such Gods, Wares, or Merchandia: shall have been viewed and duly entered, cleared, and Durv thereon fully paid, according to Law, any Thing in any Act or Act: in force in Ireland to the contrary in any wife not withAtanding.

XXI. • And Whereas by an Aết made in the Forty.third Year • of His present Majesty's Reign, intituled, An Aa for regulating

the Velels carrying Passengers from the United Kingdom 10 His Majesty's Plantations and Settlements abroad, or to Foreign Parts, with respeat to the Number of such Passengers, it is amongft other ' Things enret:d, That certain Penalties and Forfeitures indicted by • the said A&t may be prosecuted, sued for, and recovered in His

Majesty's Courts' of Record at Dublin, in the Name of His

Mjetty's Attorney General for Ireland, or in the Name of any • Person or Persons whatsoever; and that One Moiety of every • Penalty to be recovered by virtue of the said Act, after dedu&ing • the Charges of Prosecution from the Whole, Mali go

ard be applied 'to His Majefts, his Heirs or Succeffors ;' Be it enacted, That Penalty under

whenever any Penalty or Forfeiture under the said recited A&t shall be 43 G. 3. c. 56. is sued for in

prosecuted or sued for in Ireland, the Solicitor or Attorney for the Ireland, Notice Person by or on whose Behalf any A&tion, Bill, Plaint, or Informof the Action ation shall be commenced, Mall, within Three Days after the ComMall be given to mencement of any such A&ion or Proceeding, deliver or cause to Commiflioners of be delivered to the Solicitor of the Commissioners of Customs and Caftoms, and Half the Penalty

Port Duties in Ireland, a Notice of the Commencement of such recovered shall Action or Proceeding, and shall also, within Three Days after the be paid to the Declaration or Information in any such A&ion or Proceediog shall Collector of the be delivered to the Defendant, deliver or cause to be delivered a Customs.

Copy of such Declaration or Information to the said Solicitor of the said Commissioners; and whenever the Penalty or Forfeiture for the Recovery whereof such Action or other Proceeding shall be commenced shall be duly recovered and levied, One Moiety thereof, after deducting as aforesaid, Tall be paid over ty or on behalf of the Piaintiff in such Action to the Collector of Customs for the Port of Dublin, for the Use of His Majetty, his Heirs and Successors; and in case any Solicitor or Attorney Mall negle& to give such Notice, or to deliver a C.py of such Declaration or Information in Manner hereinbefore required, fuch Solicitor or Attorney shall forfeit the Sum of One hundred Pounds; and in case the Moiety of the Penalty or Forfeiture so recovered shall not be paid to fuch Colle&tor in Manner aforesaid, inch Moiety fhail be a Debt to His Majesty, his Heirs and Successors, from the Person by whom such Penalty was recovered

and received, and shall be recoverable from such Person accordingly. Goods to be fold

XXII. And be it further enacted, That whenever any Sale, comat Rummage monly called a Rummage Sale, or any other Sale of any Goods, Sales, shall be Wares, or Merchandize, shall be made under the Orders of the opea for Inspec- Commissioners of Cuftoms and Port Duties, or under the Order of rion Three Days. the said Commiflioners of Inland Excise and Taxes at His Majesty's

Stores

Stores or elsewhere, whether such Sale shall be made by Inch of Candle or otherwise, all the Goods, Wares, and Merchandize, in. tended to be sold at fuch Sale, shall be publickly exposed to View, and open for the Inspection of all Persons for Three whole Days next before the Day on which such Sale shall take place, during such Hours as the Custom-house is open on such Days; and that Catalogues of all the Goods, Wares, and Merchandize so intended for Sale, wih proper Numbers and References to such Goods, Wares, and Mer, chandize, shall be prepared by the Order and under the Direction of the said Commiffioners respectively, and shall be hung up in some conspicuous Part of the Store Warehouse or Place in which such Goods, Wares, or Merchandize, shall be depofited for Inspection as aforesaid.

XXIII. And be it further enacted, That from and after the Certificates of passing of this A&, whenever any Wine shall have been duly removed Permits for Wire by Permit according to Law, into the Stock or Poffefion of any into private Person in Ireland not concerned in the Wine Trade, for the private Stock thall not Use and Consumption of such Person, and not for Sale, no such be requird under P«rson shall be required or compelled, or compellable, to lodge such 40G.3. (1.) c./6. Permit with any Officer of Excise, nor to obtain any Certificate thereof from such Officer, nor to renew any Certificate in Manner required by an A& made in the Parliament of Ireland in the Fortieth Year of His present Majesty's Reign, intituled, An Aa for better regulating the isuing and granting of Permits and Certificates for the Con. veyance and Protedion of certain Exciseable Goods therein mentioned, and

prevent Frauds by Dealers in or Retailers of such Goods ; and that Do Wine in :he Stock or Possession of any such Person in Ireland for the private Use and Consumption of fuch Person, and not for Sale, Thall be liable to Forfeiture or Seizure, nor shall be forfeited or seized for or on account of the net.producing the Permit under which the same was conveyed into the Stock of such Person or Persons, or for or on account of the not producing any Certificate of such Permit, any Thing in the said recited Act of the Fortieth Year aforelaid, or in any other Act or Acts in force in Ireland to the contrary not with ftanding

xxiv. · And for the more speedy and satisfactory Dispatch of No Holidays at < Bulinesa to all Persons concerned,' Be it further enacted, That no Excise Office Holidays whatever shall be kept by any Officers of His Majesty's except Sundays, Excise in Ireland, for or in respect of any Act, Matter, or Thing to Christmas Day,

&c. be done by any such Oficer in respect of his Duity as such Officer, or of any Law for the Regulation or Collection of His Majesty's Revenue of Inland Excise and Taxes in Ireland, or for carrying the fame into Executiin, except Sundays, Christmas Day, and Good Friday, and any Days which shali be appointed by Proclamation for a General Fast or Thanksgiving, and also the Anniversaries of the Rettoration of His Majesty King Charles the Second, and of the Coronation of His Majesty, and of the Birth Days of Their Majefties and of His Royal Highness the Prince of Wales'; but that all Business relating to His Majesty's Revenue of Excise and Irland Duties shall be carried on every Day throughout the Year, except on the Days before excepted, any Law, Usage, or Cuftom, to the contrary not withstanding.

xxv. And be it further enacted, That every Excise Office for the Permit Office receiving of Request-Notes for Permits, or issuing of Permits, shall be thall be open all

kept Day.

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