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other Beast, it shall and may be lawful for such Constable or
other Person to seize and drive it or them to the Pound nearest
to the place where it or they may be found trespassing contrary
to the Provisions of this Act, there to remain until the Owner
shall appear and demand his or her Property, Notice of which
to the Person impounding the Pound-keeper is hereby autho-
rized and required to give ; and such Justice is hereby autho- Justice to hear
rized and required summarily to hear and determine such Com- and summarily
plaint, upon the Appearance of the Party summoned, or in his to determine
or her Absence if Proof shall be given that such Summons has the Complaint.
been personally served upon him or her or left at his or her
usual Place of Abode ; and in case of the Proof of such Offence
by the Oath of a credible Witness, or the Confession of the
Party charged, such Justice is hereby authorized and required
to convict such Offender in a Penalty not exceeding One Shilling,
without Costs, to be levied by Distress and Sale of the Goods
and Chattels of such Owner, or by the Sale of such Horse, Ass,
Pig, Cow, or other Beast, such Distress or Sale to be made by
Warrant under the Hand and Seal of such Justice, rendering the
Overplus, if any, after deducting the said Penalty, and Expences
of such Distress and Sale, to the Owner or Owners, on Demand :
Provided always, that nothing herein contained shall be construed
to repeal any Provision made by any Act or Acts now in force
in Ireland for the Prevention of Trespass, or for the Infliction
of any Penalty, or the Recovery of any Damages in the Case
of Trespass or Forfeiture or other Disposition of any Animal
found trespassing or Damage feasant.

CA P. LI.
An Act to amend the Laws relating to the Collection and
Management of the Revenue of Excise.

[13th August 1834.]
WHI
THEREAS an Act was passed in the Seventh and Eighth

Years of the Reign of His late Majesty King George the Fourth, intituled An Act to consolidate and amend the Laws relating to the Collection and Management of the Revenue of Excise

throughout Great Britain and Ireland, which said Act requires ' to be amended: Be it therefore declared and enacted by the King's most Excellent Majesty, by and with the Advice and All Acts reConsent of the Lords Spiritual and Temporal, and Commons, in quired to be this present Parliament assembled, and by the Authority of the done by the same, That all the Powers and Authorities by the said recited and Assistant Act vested in, and all Orders, Matters, and Things thereby Commissioners directed to be given or done by, the Commissioners and Assistant in Scotland and Commissioners of Excise in Scotland and Ireland respectively, Ireland to be are and shall be vested in, given, and done by the Commissioners done by the

General Comof Excise appointed or to be appointed under the said recited

missioners. Act.

II. And be it further enacted, That any Three or more of the Three ComCommissioners of Excise shall constitute a Board of Commis- missioners to sioners of Excise, and shall have full Power and Authority to act constitute a

Board. as a Board of Commissioners, and to order and direct and do and to permit to be done throughout the United Kingdom, or

6

in any Part thereof, all Acts, Matters, and Things relating to the Revenue of Excise, as fully and effectually as if ordered, directed, and done, or permitted to be done, by a Board of Four of the said Commissioners of Excise, as required by the said

recited Act. Commissioners III. And be it further enacted, That no Commissioner of Excise and Officers of

or Officer of Excise, or Person employed in the Collection or Excise not to

Management of, or recovering or accounting for, comptrolling be required to take Parish or auditing the Revenue of Excise, or any Part thereof, shall, Apprentices. during the Time of his acting as such Commissioner or Officer,

or being so employed as aforesaid, be compelled to receive any Parish Apprentice, or to take any Child as an Apprentice or Servant, nor be subject to any Penalty for refusing to execute any Indenture for binding to him any Person as an Apprentice or Servant, any.

Law or Štatute to the contrary notwithstanding. 7&8 G.4. c.53. IV. And be it further enacted, That so much of the said s. 18. repealed. recited Act as enacts, “ that all and every Person or Persons

required to make Entry of any Building, Place, Vessel, or Utensil under this Act, or any other Act or Acts relating to the Revenue of Excise, shall deliver such Entry, with his or their Signature thereto, to the Officer of Excise in whose Survey such Building, Place, Vessel, or Utensil shall be intended to be used ; and such Officer shall copy such Entry into the Book kept and known by the Name of the General Entry Book, for the Division or Ride in which such Building, Place, Vessel, or Utensil shall be intended to be used; and the Supervisor of the District shall examine and compare the Copy so made in such Book as aforesaid with the original Entry; and such Officer, upon his being removed from such Division or Ride, shall deliver over to the Officer succeeding him in such Station such Book and all such

original Entries," shall be and the same is hereby repealed. In what Man- V. And be it further enacted, lhat every Person carrying on ner Entries of

any Trade or Business under or subject to any Law or Laws of Premises are to be made.

Excise, and required by any Act or Acts relating to the Revenue of Excise, to make Entry at the next Office of Excise, or to give Notice to the Officers of Excise, of any House, Building, Place, Vessel, or Utensil used in carrying on such Trade or Business, shall make such Entry by delivering such true and particular Account as by the Act or Acts relating to such Trade or Business is required to the Officer of Excise in whose Survey such House, Building, Place, Vessel, or Utensil shall be intended to be used; and such Officer, having received such Entry, shall copy the same into the Book kept and known by the Name of the General Entry Book, for the Division or Ride in which such House, Building, Room, or Place, Vessel or Utensil, shall be intended to be used; and the Supervisor of the District shall examine and compare the Copy so made in such Book as aforesaid with the original Entry; and such Officer, on his being removed from such Division or Ride, shall deliver over to the Officer succeeding him in such Station such Book and all such

original Entries. Penalty for VI. And be it further enacted, That every Person carrying using any on any Trade or Business under or subject to any Law or Laws Premises or

of Excise, who shall make use of any House, Building, or Utensils with

Place,

Place, Vessel or Utensil, of which Entry is required to be out having made or Notice given by any Actor Acts relating to the made Entry Revenue of Excise, without having made Entry thereof in thereof ; manner herein-before directed, shall for every such unentered House, Building, or Place, Vessel or Utensil, forfeit Two hundred Pounds.

VII. And be it further enacted, That every Person carrying or for any other on any Trade or Business under or subject to any Law or Purpose than Laws of Excise, who having made Entry of any House, Build-" that for which ing, or Place, Vessel or Utensil, or other Thing, shall in the entered. carrying on such Trade or Business fraudulently make use of any such House, Building, or Place, Vessel or Utensil, or other Thing, for any other or different Purpose than the particular Use or Purpose for which the same shall have been entered, shall forfeit One hundred Pounds.

VIII. And be it further enacted, That when any Person or Not more than Persons shall have made Entry of any Building, Room, Place, One Entry for Vessel, or Utensil for the carrying on any Trade or Business in same Premises. respect of which any Entry is by any Act or Acts of Parliament relating to the Revenue of Excise required, it shall not be lawful during the Continuance of such Entry for any other Person or Persons (except Persons becoming Partners in the same Trade or Business in respect of which the Entry shall already have been made) to make Entry of the same Building, Room, or Place, Vessel or Utensil, for the carrying on of any other Trade or Business of the same or any other Description subject to the Survey of Excise ; but every such subsequent Entry made whilst such former Entry is in force shall be null and void to all Intents and Purposes. IX. Provided always, and be it further enacted,

That where If Trader quits any Person who shall have made Entry of any Premises for entered Precarrying on any Trade or Business subject to the Survey of mises without the Excise shall abscond or shall quit Possession of such Pre- withdrawing

the Entry, any mises, and discontinue the Trade or Business in respect of which such Entry was made, without having withdrawn such Entry, it shall be lawful for any other Person, with the Consent and sent, make Approbation of the Commissioners of Excise, to make Entry of Entry thereof. the said Premises for carrying on any Trade or Business subject to the Survey of the Excise, and in such Case the former Entry shall be deemed to have been withdrawn, and shall become null and void.

X. And be it further enacted, That so much of the said 7&8 G.4. c.53. recited Act as enaets “ that

every
Person carrying on any

Trade s. 25. repealed. or Business under or subject to any Law or Laws of Excise șhall pay and clear off the Duty or Duties in that Behalf imposed by any Act or Acts of Parliament respectively in such Case made and provided, and charged upon or incurred by such Person, at such Time and Place and to such Person respectively as shall for that Purpose be specially directed in any Act or Acts of Parliament relating to such Duties respectively, or as shall be from Time to Time directed by the Commissioners of Excise ; and if any such Person shall not pay and clear off such Duty or Duties at such Time and Place and to such Person respectively as aforesaid, or upon Demand made thereof (under Order of the

other Person may,

with Con

Commissioners of Excise, or of the Commissioner or Commis. sioners and Assistant Commissioners of Excise in Scotland and Ireland respectively,) by the Collector of Excise in whose Collection such Trade or Business shall be carried on, or by any Officer authorized and directed by such Collector, under such Order as aforesaid, to make such Demand, (whether such Demand be made personally of any Person who shall have incurred such Duty or Duties, or shall be left at the Dwelling House of any such Person, or on the Premises where such Duty or Duties shall have been charged or incurred,) every such Person shall forfeit and lose Double the value of the Duty or Duties so neglected to be paid and cleared off as aforesaid," shall be and

the same is hereby repealed. Excise Traders XI. And be it further enacted, That every Person carrying shall pay their on any Trade or Business under or subject to any Law or Duties at such

Laws of Excise shall pay and clear off the Duty or Duties in that Time and Place Behalf imposed by any Act or Acts of Parliament respectively, Person as shall and charged upon or incurred by such Person, at such Time and be appointed, or Place and to such Person respectively as shall for that Purpose upon Demand

be specially directed by any Act or Acts of Parliament relating made by Order to such Duties, or as shall be from Time to Time directed by of the Commissioners, on pain

the Commissioners of Excise, whether Payment of such Duties of forfeiting shall have been or shall be secured by Bond or otherwise, Double Duty. in pursuance of any Act or Acts of Parliament, or not; and if

any such Person shall not pay and clear off such Duty or Duties at such Time and Place and to such Person respectively as aforesaid, or upon Demand made, under Order of the Commissioners of Excise, by any General Surveyor of Excise where the Trade or Business shall be carried on within the Limits of the Chief Office of Excise, or elsewhere by the Collector of Excise in whose Collection such Trade or Business shall be carried on, or the Officer of Excise in charge for the Time being of such Collection, or by any Officer of Excise authorized and directed by such Collector or Officer in charge to make such Demand, whether such Demand shall be made personally of such Person, or shall be left at his Dwelling House, or at the Premises where such Duty or Duties shall have been charged, every such Person shall forfeit and lose Double the Value of the Duty or Duties so neglected to be paid

and cleared off as aforesaid. Goods fraudu- XII. And be it further enacted, That all Goods which shall be lently produced removed or deposited or concealed, or which shall be produced to obtain Draw- to any Officer of Excise or Customs, with Intent fraudulently back forfeited, with Treble

to obtain any Drawback or Allowance granted by any Act or Value or 1001.

Acts relating to the Revenues of Excise or Customs, shall, with the Casks, Vessels, Cases, or other Packages containing the same, be forfeited; and every Person who shall remove or deposit or conceal, or shall produce to any Officer of Excise or Customs, any Goods, with Intent fraudulently to obtain any Drawback or Allowance granted by any Act relating to the Revenues of Excise or Customs, shall forfeit Treble the Value of such Goods or One hundred Pounds, at the Election of the Commissioners of Excise or Customs, or the Person who shall inform or sue for the same.

XIII. And

XIII. And be it further enacted, That all Goods and Com- Goods conmodities which shall be seized and condemned for or by reason demned for of the same being adulterated or mixed with any unlawful or being adulteprohibited Ingredients shall, after the Condemnation thereof, with any probe burned or otherwise effectually destroyed, and shall not be bibited Ingreexposed to sale; and it shall be lawful in every such Case for dients to be the Commissioners of Excise, under the Directions of the Lord destroyed. High Treasurer or Commissioners of the Treasury, to distribute to and amongst the Officers who shall have seized such Goods or Commodities a Sum of Money equal to the Value of the said Goods or Commodities, or such greater or lesser Reward as by the said Lord High Treasurer or Commissioners of the Treasury shall be deemed expedient.

XIV. And be it further enacted, That where any Person shall Power to be arrested and detained by any Officer or Officers of Excise reward Officers for being found in any private or unentered Place, knowingly letecting pri

vate Manufacaiding or in anywise concerned in the manufacturing of any tories. Goods or Commodities for or in respect of which any Duties of Excise are or shall be imposed, and such Person shall be convicted in the Penalty of Thirty Pounds or Sixty Pounds imposed for such Offence, but shall not pay the same, it shall be lawful for the Commissioners of Excise, with the Consent and Approbation of the Commissioners of His Majesty's Treasury, if they shall see fit, to cause a Reward not exceeding a Moiety of the Penalty so imposed to be paid to the Officer or Officers by whom and at whose Instance such person shall have been arrested and detained and convicted; and in case any Officer or Officers of Excise shall seize any such Goods or Commodities, or any Materials for the Manufacture thereof, in any private or unentered Place, but shall not at the same Time arrest or detain any such Person, or if any Person arrested or detained shall not be convicted, it shall be lawful for the said Commissioners of Excise, with the Consent and Approbation aforesaid, if they shall see fit, to cause a Reward not exceeding Five Pounds to be paid to such Officer or Officers.

XV. And be it further enacted, That so much of the said 7&8 G. 4.c. 53. recited Act as enacts, “ that if upon Notice given or Request

s. 36. repealed. made by any Officer of Excise to any Constable, Headborough, or other ministerial Officer of the Peace, to go with him as such Officer of Excise, and to be present at the doing or performing of any Act or Thing at which the Presence of a Constable, Headborough, or Officer of the Peace is or shall be required by this Act or any other Act or Acts of Parliament relating to the Revenue of Excise, such Constable, Headborough, or Officer of the Peace shall not go with such Officer of Excise, or shall not be present at the doing or performing of any such Act or Thing, or shall refuse or neglect so to do or to be present as aforesaid, every such Constable, Headborough, or Officer of the Peace so offending shall for every such Offence forfeit and lose the Sum of Twenty Pounds," shall be and the same is hereby repealed.

XVI. And be it further enacted, That if upon Notice given or Constable or Request made by any Officer of Excise to any Constable, Head- Peace Officer borough, or other ministerial Officer of the Peace, to go with not assisting

him

Officer of

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