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Commitlioners

Hands,

XI. And be it further enacted, That from and after the Expiration Collectors fhall of One Calendar Month next after the Day of the paffing of this fend Weekly A&t, every Colle&tor of Customs, and every Collector of Excise, Abstracts of and every Perfon put in Charge of any Collection of Cuftoms or Ex- Receipts and cife, fhall tranfmit weekly to the Commiffioners of Cuftoms and Port Payments to Duties, or to the Commiffioners of Inland Excife and Taxes refpec- of Customs and tively, an Abftract or Account, figned by himself in the Prefence of Excife, refpectan Officer of Cuftoms or Excife, and witneffed by fuch Officer, of ively stating the his feveral Receipts and Payments for the Week ending on the Day Balance in their preceding the Day of his tranfmitting fuch Abftract or Account, debiting himself therein with all Monies received by him in that Week, or in his Hands at the Commencement thereof, and crediting himfelf for all fuch Sums as he fhall have paid therein as Collector, or as fhall have been paid on his Account during that Week to the ReceiverGeneral, or into His Majefty's Exchequer, ttating the Balance thereon; and every fuch Collector or Perfon in Charge, fhall carry forward fuch Balance as the firft Article in the fucceeding Week's Abftra& or Account on the Debit or Credit Side thereof, as the Cafe fhall happen to be, and fo from Time to Time weekly and every Week in like Manner: Provided always, that if any Bill, Draft, or Collectors may Note, fhall have been tranfmitted or delivered to the Receiver- take Credit for General on account of any fuch Collector or other Perfon in Charge, Bills remitted. when actually which fhall not have come to Maturity at the Time of fuch Tranfmiffion, fuch Collector or other Perfon shall and may take Credit for the fame in the Abstract or Account of the Week, in which he shall be informed that the Amount thereof has been paid.

paid.

of Bills remitted.

XII. And be it further enacted, That every fuch Collector, or Collectors fhall." Perfon put in charge of any Collection, fhall fet down in Writing at add to Weekly the Foot of every fuch weekly Abftract, or on the Back thereof, Abstract a or on fome Paper annexed thereto, a Memorandum of the Amount Memorandum of Bills, Notes, or Drafts in the Hands of the Receiver-General, not fet down to the Credit of fuch Collector or Perfon in fuch Abftract, and which are to be placed to his Credit when paid, specifying the Particulars of every fuch Bill, Note, and Draft refpectively.

by them to

XIII. And be it further enacted, That every Collector of Cuftoms Collectors shall or Excife, and every Perfon in charge of any Collection of Customs deliver annual or Excife, fhall once in every Year within Three Months after the Accounts figned Fifth, Day of January in each Year, or within Three Months after he Commiflioners, fhall cease to be Collector, or to be in charge as Collector, draw up, who thall tranfadjust, and settle with the Comm ffioners of Cultoms or Excife refpec- mit the fame to tively, a full and true Account for the Whole of the Year ending the the Auditorfaid Fifth Day of January, or for fo much of fuch Year as he fhall General, and a have been in charge of fuch Collection, and fhall fign fuch Account Copy thereof fent by the with his Name, and fhall infert 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 fame were feverally fet forth in the fhall be fworn to weekly Abstracts tranfmitted by him as aforefaid; and the faid Com- by him. miffioners refpe&tively fhall forthwith deliver a Copy thereof, figned by their Secretary or Accountant-General, to fuch Collector or other Perfon, and shall deliver the said Account to the Auditor-General of His Majefty's Exchequer, who fhall forthwith tranfmit a Copy thereof, fairly engroffed on Parchment, to fuch Collector or other Perfon, and require him to make Oath to the Truth thereof at the Foot of fuch Copy, either before the Chancellor of His Majesty's Court of Exchequer,

Where Two Collectors are in Charge, each fhall answer for himfelf only.

Penalty on Collector neglecting to fign and tranfmit weekly Accounts, 101.

Second Offence, Fine and Imprisonment.

Penalty on Collectors neglecting to adjuft annual Accounts, Forfeiture of Salary.

Penalty on

Collector not fwearing to

yearly Accounts, Forfeiture of

Office and 100).

Commiffioners,

with Confent of Treafury, may

Exchequer, or one of the Barons thereof, or before the Court of the Quarter-Seffions, or any Adjournment thereof, held in the County or County of the Town or City wherein his Office as Collector shall be fituate, in the Prefence of the acting Clerk of the Peace attending fuch Seffions, who fhall witness the fame; and every Collector, or other Perfon in charge of a Collection, fhall make Oath to the Truth of fuch Account, in Manner aforefaid, and tranfmit or deliver fuch Account, fo fworn to, to the Auditor of the Exchequer, before the First Day of Auguft next following the Date of the settling and adjusting of fuch Account: Provided always, that where Two or more Perions fhall have been Collectors or in charge as Collectors for the fame District, in the Course of one and the fame Year ending on the Fifth Day of January, each and every Perfon having fo been Collector or in charge as Collector, fhall be accountable and fhall account for fuch Part of the Year only during which he shall have been Collector or in charge as aforefaid.

XIV. And be it further enacted, That if any Collector or other Perfon in charge of a Collection, fhall omit or neglect to fign, get teftified, and tranfmit fuch weekly Abftract or Account, in the Manner and Form and at the Time herein enacted refpecting the fame, fuch Collector or other Perfon fhall forfeit the Sum of Ten Pounds for every fuch Omiffion or Negle&t; which Sum the faid Commiffioners are respectively required to deduct and default to the Ufe of His Majefty, his Heirs and Succeffos, out of the Salary of fuch Collector or other Perfon; and for his fecond and every fubfequent Offence therein he fhall, over and above the Forfeiture of the faid Sum of Ten Pounds be alfo fufpended from his Office of Collector, and continue fo fufpended until fuch Sufpension shall be taken off by the faid Commiffioners of Cuftoms or Excife, which they are hereby refpectively authorized to do, on his accounting to their Satiffaction for fuch his Omiffion or Neglect.

XV. And be it further enacted, That if any Collector of Excife or Cuftoms, or any Perfon in charge as fuch Collector, shall refuse or neglect to adjust and fettle and fign fuch Accounts for the Year or Part of the Year, as the Cafe may be, in Manner and within the Time aforefaid, or within fuch further Time as may be allowed for that Purpose under the Provifions of this Act, all Salary and Allowances payable to any fuch Collector fhall be forfeited and defaulted to His Majefty, his Heirs and Succeflors, from the Day when fuch Collector or other Perfon ought to have fettled and adjufted and figned fuch yearly Accounts as aforefaid, until he fhail fully fettle and adjuft and fign the fame.

XVI. And be it further enacted, That if any Collector of Cuftoms, or any Collector of Excife, or any Perfon in charge of any Collection of Customs or Excife, fhall refufe or neglect to swear to the Truth of fuch Accounts fo fettled and adjufted and figned, and to tranfmit or deliver the fame to the Auditor of the Exchequer in Manner herein required, before the First Day of Auguft in any Year, or fuch further Day as may be allowed under the Provifions of this Act, he fhall be incapable from and after fuch Day of holding his Place as Collector, or any other Place or Office under the Commiffioners of Excife or Cuftoms, and fhall forfeit the Sum of One hundred Pounds: Provided always, that it fhall and may be lawful for the Commiffioners of Cuftoms or Excife refpectively, by and with the Approbation of

the

the Commiffioners for executing the Office of Lord High Trea- remit Fines and furer of Ireland, or any Three of them, in cafe of Sickness or any allow further other unavoidable Cause preventing any Collector or Perfon in charge Time for as fuch, from tranfmitting any fuch weekly Abftract or Account within Accounts. the Time aforefaid, to remit the Forfeiture of Ten Pounds incurred thereby; and in cafe any Collector or Perfon in charge as fuch, fhall be prevented by Sicknefs or any other unavoidable Caufe, from fettling and adjufting, or fwearing to his yearly Accounts, or tranfmitting the fame, when fworn, within the Time or Times aforefaid, it shall be lawful for the faid Commiffioners of Cuftoms or Excise respectively, by and with the Approbation of the Commiffioners for executing the Office of Lord High Treasurer of Ireland, or any Three of them, to allow fuch further Time for fo doing as fhall appear to the faid Commiffioners refpectively to be reafonable for that Purpofe, and to remit the Incapacity and Forfeiture aforesaid, if the fame fhall have been incurred before Application could have been made for fuch further Time as aforefaid.

Sums ftated

XVII. And be it further enacted, That in all Actions or Suits Collector's commenced or to be commenced against any Collector or Perfon in Accounts fhall charge as a Collector, or his perfonal Reprefentatives, or against be Evidence of both or either of his Suretics, or their or either of their perfonal the Receipt of Representatives, every fuch weekly Abftract or Account fo figned therein. and witneffed, fhall 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 fuch Colle&tor or other Perfon; and all and every fuch yearly Account or Accounts for Part of a Year, fo fettled and adjufted, figned, and fworn, fhall be accepted, taken, and allowed in all Courts of Law and Equity as Evidence against fuch Collector or other Perfon in charge as a Collector, or his perfonal Reprefentatives, or both or either of his or their Sureties, or their or either of their personal Representatives, of the several Receipts therein severally fet forth.

fworn to before the Seffions.

XVIII. And be it further enacted. That in all Cafes where any Fee to the fuch Account for a Year or Part of a Year shall be fworn before any Auditor-General Court of Quarter-Seffions, it fhall and may be lawful for the faid on Accounts Commiffioners refpectively, and they are hereby required to pay unto the Auditor-General a Fee, to fuch Amount as the Commif fioners of Customs have heretofore allowed Credit for in their Collectors' Accounts, as having been paid by the Collector or Collectors or Perfon in charge of a Collection, to the Auditor-General on paffing Accounts within the Year, and as they would have allowed Credit for in cafe fuch Account had been fworn before the Chancellor or one of the Barons of the Court of Exchequer.

within Four

Months after
Entry.

XIX. And be it further enacted, That no Surcharge shall be made All Surcharges on account of any fhort Charge of Duty payable on the Importation of Custom Duties of any Goods, Wares, or Merchandize imported into or exported fhall be made out of Ireland, at any Time after the paffing of this Act, upon the Perfon or Perfons who fhall have imported the fame, at any Time after the Expiration of Four Calendar Months next after the Entry made thereof, on which any Duty fhall have been computed and paid, whether the fame fhall be an Entry either Inwards or Outwards, or a prime or port Entry, or an Entry of Goods in Warehoufe; but that all Surcharges of Duty in refpect of fuch Goods, Wares, and Merchandize fo imported or exported fhall be made within Four Ca49 Geo. III.

Gg

lendar

Permits fhall not be granted on Bills of View.

Where any
Penalty under

43 G. 3. c. 56. is fued for in Ireland, Notice of the Action

hall be given to Commiffioners of Caftoms, and Half the Penalty recovered fhall be paid to the Collector of the Cuftoms.

Goods to be fold at Rummage Sales, fhall be open for Infpection Three Days.

lendar Months next after fuch Entry, Computation, and Payment, as aforefaid.

XX. And be it further enacted, That whenever any Goods, Wares, or Merchandize, imported into Ireland, shall be landed and taken up by Warrant ad Vifum, at Sight, or upon Bill of View, no Permit fhall be granted for the Removal of fuch Goods, Wares, or Merchandize, from the Cuftom house or Place where they were fo landed, until fuch Goods, Wares, or Merchandi fhall have been viewed and duly entered, cleared, and Dutv thereon fully paid, according to Law, any Thing in any Act or Acts in force in Ireland to the contrary in anvwife notwithstanding.

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XXI. And Whereas by an A&t made in the Forty-third Year of His prefent Majefty's Reign, intituled, An Ad for regulating the Vefels carrying Paffengers from the United Kingdom to His Majefty's Plantations and Settlements abroad, or to Foreign Parts, with respect to the Number of fuch Paffengers, it is amongst other Things enacted, That certain Penalties and Forfeitures inflicted by the faid Act may be profecuted, fued for, and recovered in His Majefty's Courts of Record at Dublin, in the Name of His Majetty's Attorney General for Ireland, or in the Name of any Perfon or Perfons whatsoever; and that One Moiety of every Penalty to be recovered by virtue of the said Act, after deducting the Charges of Profecution from the Whole, fhali go and be applied to His Majefty, his Heirs or Succeffors;' Be it enacted, That whenever any Penalty or Forfeiture under the faid recited A&t shall be profecuted or fued for in Ireland, the Solicitor or Attorney for the Perfon by or on whofe Behalf any Action, Bill, Plaint, or Information fhall be commenced, fhall, within Three Days after the Commencement of any fuch Action or Proceeding, deliver or cause to be delivered to the Solicitor of the Commiffioners of Customs and Port Duties in Ireland, a Notice of the Commencement of fuch Action or Proceeding, and shall alfo, within Three Days after the Declaration or Information in any fuch Action or Proceeding fhall be delivered to the Defendant, deliver or caufe to be delivered a Copy of fuch Declaration or Information to the said Solicitor of the faid Commiffioners; and whenever the Penalty or Forfeiture for the Recovery whereof fuch Action or other Proceeding shall be commenced fhall be duly recovered and levied, One Moiety thereof, after deducting as aforefaid, fhall be paid over by or on behalf of the Plaintiff in fuch Action to the Collector of Customs for the Port of Dublin, for the Ufe of His Majetty, his Heirs and Succeffors; and in cafe any Solicitor or Attorney fhall neglect to give fuch Notice, or to deliver a Copy of fuch Declaration or Information in Manner hereinbefore required, fuch Solicitor or Attorney fhall forfeit the Sum of One hundred Pounds; and in cafe the Moiety of the Penalty or Forfeiture fo recovered fhall not be paid to fuch Colle&tor in Manner aforefaid, fnch Moiety fhail be a Debt to His Majesty, his Heirs and Succeffors, from the Perfon by whom fuch Penalty was recovered and received, and fhall be recoverable from fuch Perfon accordingly.

XXII. And be it further enacted, That whenever any Sale, commonly called a Rummage Sale, or any other Sale of any Goods, Wares, or Merchandize, fhall be made under the Orders of the Commiffioners of Cuftoms and Port Duties, or under the Order of the faid Commiffioners of Inland Excife and Taxes at His Majefty's

Stores

Stores or elsewhere, whether fuch Sale fhall be made by Inch of Candle or otherwife, all the Goods, Wares, and Merchandize, in. tended to be fold at fuch Sale, fhall be publickly expofed to View, and open for the Infpection of all Perfons for Three whole Days next before the Day on which fuch Saie fhall take place, during fuch Hours as the Cuftom-houfe is open on fuch Days; and that Catalogues of all the Goods, Wares, and Merchandize fo intended for Sale, wi h proper Numbers and References to fuch Goods, Wares, and Mer chandize, fhall be prepared by the Order and under the Direction of the faid Commiffioners refpectively, and fhall be hung up in fome confpicuous Part of the Store Warehoufe or Place in which fuch Goods, Wares, or Merchandize, fhall be depofited for Infpection as aforefaid.

XXIII. And be it further enacted, That from and after the paffing of this A&t, whenever any Wine fhall have been duly removed by Permit according to Law, into the Stock or Poffeffion of any Perfon in Ireland not concerned in the Wine Trade, for the private Ufe and Confumption of fuch Perfon, and not for Sale, no fuch Perfon fhall be required or compelled, or compellable, to lodge fuch Permit with any Officer of Excife, nor to obtain any Certificate thereof from fuch Officer, nor to renew any Certificate in Manner required by an Act made in the Parliament of Ireland in the Fortieth Year of His prefent Maj fty's Reign, intituled, An A for better regulating the iffuing and granting of Permits and Certificates for the Conveyance and Protection of certain Excifeable Goods therein mentioned, and

prevent Frauds by Dealers in or Retailers of fuch Goods; and that no Wine in the Stock or Poffeffion of any fuch Perfon in Ireland for the private Ufe and Confumption of fuch Perfon, and not for Sale, shall be liable to Forfeiture or Seizure, nor fhall be forfeited or feized for or on account of the not producing the Permit under which the fame was conveyed into the Stock of fuch Perfon or Perfons, or for or on account of the not producing any Certificate of fuch Permit, any Thing in the faid recited A&t of the Fortieth Year aforelaid, or in any other Act or A&ts in force in Ireland to the contrary notwithftanding.

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Certificates of Permits for Wine into private Stock thall not

be required under 40G.3. (1.) c.68.

&c.

XXIV. And for the more fpeedy and fatisfactory Dispatch of No Holidays at Bufinefa to all Perfons concerned,' Be it further enacted, That no Excife Office Holidays whatever fhall be kept by any Officers of His Majefty's except Sundays, Excife in Ireland, for or in refpect of any Act, Matter, or Thing to Chrifumas Day, be done by any fuch Officer in refpect of his Duty as fuch Officer, or of any Law for the Regulation or Collection of His Majefty's Revenue of Inland Excife and Taxes in Ireland, or for carrying the fame into Execution, except Sundays, Chriftmas Day, and Good Friday, and any Days which hali be appointed by Proclamation for a General Faft or Thanksgiving, and alfo the Anniversaries of the Rettoration of His Majefty King Charles the Second, and of the Coronation of His Majefty, and of the Birth Days of Their Majefties and of His Royal Highnefs the Prince of Wales; but that all Bufinefs relating to His Majefty's Revenue of Excife and Inland Duties fhall be carried on every Day throughout the Year, except on the Days before excepted, any Law, Ufage, or Cuftom, to the contrary notwithstanding.

XXV. And be it further enacted, That every Excife Office for the Permit Office receiving of Request-Notes for Permits, or iffuing of Permits, fhall be thall be open all

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kept Day.

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