Excise when required, to forfeit 201.

Where a Defendant arrested under

an Attachment

shall refuse to enter an Appearance, he may be served

with a Copy of

the Information and a Rule to plead, and in default of appearing and pleading, Judg

ment to be entered up against him.

7 & 8 G.4. c.59.

him as such Officer of Excise, and to aid and assist him as such Officer of Excise in the due Execution of any Act or Thing required or enjoined by any Act or Acts relating to the Revenues of Excise or Customs to be done or prevented from being done, or which it shall be lawful for any Officer of Excise to do or to prevent from being done, such Constable, Headborough, or Officer of the Peace shall not go with such Officer of Excise, or shall not aid or assist him as aforesaid to the utmost of his Power, such Constable, Headborough, or other Officer of the Peace so offending shall forfeit Twenty Pounds.

XVII. And be it further enacted, That where any Defendant shall be arrested and imprisoned under any Writ of Attachment issued out of His Majesty's Court of Exchequer at Westminster, Edinburgh, or Dublin, for not entering an Appearance to any Proceedings commenced against him for the Recovery of any Duties of Excise, or of any Penalty incurred under any Act relating to the Revenue of Excise, and such Defendant shall neglect or refuse to enter or cause to be entered an Appearance on his Behalf by the Time when a Rule to plead might, according to the Course and Practice of the Court have been given if such Defendant had caused an Appearance to be entered in proper Time, it shall be lawful for the Solicitor of Excise, on behalf of the Attorney General, to cause a Copy of the Information, and also a Rule to plead, to be served on such Defendant by the same being delivered to the Gaoler, Keeper, or Turnkey of the Prison in which such Defendant shall be confined, together with a Notice setting forth, that unless such Defendant shall appear and plead on or before the Expiration of the Rule to plead, which it shall be lawful for him to do without being required to take a Copy of such Information, Judgment by Default will be entered against him; and in case such Defendant shall neglect to appear and plead at the Expiration of the said Rule it shall be further lawful for the Solicitor of Excise, on behalf of the Attorney General, to cause an Appearance to be entered for such Defendant, and to enter up Judgment against him as for Want of Plea, and thereupon to issue Process of Execution and proceed to charge such Defendant in Execution.

XVIII. And be it further enacted, That so much of the said s. 66. repealed. recited Act as enacts, "that every such Information as aforesaid shall be exhibited before the Commissioners of Excise, or Justice or Justices of the Peace respectively, within Four Calendar Months next after the Offence or Offences alleged in such Information shall have been committed, or the Goods, Commodities, or Chattels therein alleged to have been forfeited shall have been seized; and a Notice in Writing of such Information having been so exhibited shall be given to the Person or Persons against whom the same shall have been exhibited for the Penalty or Penalties incurred for such Offence or Offences, or to the Person or Persons who shall claim the Goods, Commodities, or Chattels in such Information alleged to have been forfeited, within One Week next after such Information shall have been exhibited ; and the Commissioners of Excise, or Justice or Justices of the Peace, before whom any such Information shall have been ex

hibited as aforesaid, are hereby respectively authorized and required to summon every Person against whom any Information shall have been exhibited, or who shall claim any Goods, Commodities, or Chattels as aforesaid, to appear and plead to and attend the Hearing of such Information at a Time and Place to be stated in such Summons, which Summons shall be served upon every such Person or Persons Fourteen Days at the least before the Time appointed in such Summons: Provided always, that where such Information shall be exhibited as aforesaid for the Recovery of Double the Value of any Duty or Duties neglected to be paid or cleared off as by this Act before directed, it shall be sufficient if such Summons as aforesaid be served within Twenty-four Hours at the least before the Time appointed in such Summons: And provided also, that in all such Cases it shall be deemed and taken to be sufficient Service of any such Notice or Summons as aforesaid if the same be left at or upon the Place used or occupied by any such Person or Persons respectively for carrying on Trade or Business or at the Building or Place where any such Offence shall have been committed or such Seizure made, or at the Place of Residence, or with the Wife or Child or menial Servant of any such Person or Persons, the same being directed to such Person or Persons by the right or assumed Name or Names of such Person or Persons," shall be and the same is hereby repealed.

sioners of Excise or Justices

within Four Months after Offence committed or Sei

zure made, and Parties to be

summoned.

XIX. And be it further enacted, That every Information for Information the Recovery of any Penalty, or for the Condemnation of any to be exhibited Seizure, shall be exhibited before the Commissioners of Excise, before Commisor Justice or Justices of the Peace respectively, within Four Calendar Months next after the Offence or Offences alleged in such Information shall have been committed, or the Goods, Commodities, Chattels, or Things therein alleged to have been forfeited shall have been seized; and a Notice in Writing of such Information having been so exhibited shall be given to the Person against whom the same shall have been exhibited within One Week next after the exhibiting of such Information; and the Commissioners of Excise, or Justice or Justices of the Peace, before whom any such Information shall be exhibited, are hereby respectively authorized and required to summon every Person against whom any such Information shall have been exhibited to appear and plead to and to attend the Hearing of such Information at a Time and Place to be named in such Summons, which Summons shall be served upon every such Person or Persons Ten Days at the least before the Time appointed in such Summons, and which Summons may be added to or may include such Notice as aforesaid, or may be separate and apart therefrom, and be served at another and different Time, subsequent to the Delivery of such Notice, at the Option of the Prosecutor: Provided always, that where such Information shall be exhibited for the Recovery of Double the Value of any Duty or Duties neglected to be paid or cleared off, it shall be sufficient if such Summons be served Twelve Hours at the least before the Time appointed in such Summons: And provided also, that in all Cases it shall be deemed and taken to be sufficient Delivery and Service of any such Notice and Summons as aforesaid if a Copy

of

Commissioners of Excise and Justices not

authorized to

mitigate the Penalty of

Double Duty for Nonpayment of Excise

Duties.

Expences of Prosecution before Com

of the same be left at or upon the Place used or occupied by any such Person or Persons respectively for carrying on his or their Trade or Business, or at the Building or Place where any such Offence shall have been committed or such Seizure made, or at the Place of Residence, or with the Wife or Child or Servant of any such Person or Persons, the same being directed to such Person or Persons by the right or assumed Name or Names of such Person or Persons; or where any such Offence shall have been committed or discovered in Transit, or any Seizure made in Transit, and the Place of Business or Residence of the Offender shall be unknown to the Person discovering such Offence or making such Seizure, it shall be sufficient if such Notice and Summons, or a Copy thereof, be affixed at or upon such conspicuous Part of the Office of Excise next to where such Offence shall have been committed or discovered, or Seizure made, directed to such Offender or Offenders by his or their right or assumed Name or Names, if the same shall be known to the Prosecutor, and if not known, without any Name or Names.

XX. And whereas Doubts have been entertained whether, ' under the Provision of the said recited Act authorizing the Mitigation of Penalties to One Fourth, the Justices of the Peace respectively, before whom any Information may be exhibited for the Recovery of Double the Value of any Duty or Duties ' of Excise neglected to be paid or cleared off, have not Power to mitigate the Penalty of such Double Value;' for determining of which Doubts be it further enacted, That nothing in the said recited Act, or in any other Act or Acts relating to the Revenue of Excise, shall be construed to authorize or empower any Justices of the Peace, on the hearing and determining of any Information for the Recovery of Double the Value of any Duty or Duties of Excise neglected to be paid or cleared off, to mitigate the said Penalty of the Double Value of such Duties, but the said Justices shall in all Cases convict the Defendant or Defendants in the full Penalty of Double the Value of the Duties which shall be proved to have been neglected to be paid and cleared off, and shall give Judgment accordingly; and no Justice of the Peace before whom any Person having been arrested and detained under any Act or Acts relating to the Revenue of Excise, and liable to the Payment of any Penalty, and in default of the immediate Payment thereof to be committed to Prison for a limited Period, shall have any Power or Authority to mitigate such Penalty, except where a special Power for the Mitigation of such Penalty shall be given; any thing in the said recited Act, or any other Act or Acts relating to the Revenue of Excise, notwithstanding.

XXI. And be it further enacted, That in any Prosecution for Recovery of any Penalty incurred, or for the Condemnation of any Goods or Chattels seized as forfeited, under any Act of Parliament relating to the Revenue of Excise, and carried on before the Commissioners of Excise or any Justices of the Peace, the Commissioners of Excise may order the Expences of such Prosecution to be paid out of the Revenue of Excise, and a Sum paid out of the of Money to be paid to the Officers concerned in such Pro

missioners of Excise or Justices of the Peace may be ordered to be

Revenue.

secution,

secution, or the Persons through whose Information the Offence shall have been discovered or the Seizure made, in the same Manner as they are authorized to do in Prosecutions carried on in the Court of Exchequer.

XXII. And be it further enacted, That where in any Case any Information for the Recovery of any Penalty incurred, or the Condemnation of any Goods, Commodities, Articles, or Things forfeited, under any Law or Laws relating to the Revenue of Excise, shall by Order of the Commissioners of Excise be exhibited before the Commissioners of Excise, or before any Justice or Justices of the Peace, and the Officer of Excise by whom or in whose Name such Information shall be or shall have been exhibited shall die, or be removed or discharged, or at the Time of Hearing may be absent, such Information shall not, by such Death, Removal, or Discharge, or by the Absence of such Officer, abate or be diminished, but all the Proceedings on such Information shall be continued and may be proceeded on by any other Officer of Excise in the Name of the Officer by whom the same shall have been exhibited; and the said Commissioners of Excise and the Justices shall, on the Day named and appointed in the Summons to be issued in that Behalf, proceed to hear and determine the Matter of such Information, and shall examine all such Witnesses as shall be tendered to them for Examination by any Officer of Excise in support of such Information, notwithstanding such Death, Removal, or Discharge, or the Absence of the Officer of Excise by whom or in whose Name such Infor. mation shall be or shall have been exhibited; and all the Proceedings on such Information, and all Proceedings for Recovery of any Penalty awarded thereon, or for the Arrest and Imprisonment of any Defendant for Nonpayment of such Penalty, or for Condemnation of any Goods, Commodities, Articles, or Things, shall be good, valid, and effectual.

In case of the

Death, Removal, or

Absence of

any Officer of Excise in whose Name any Information may have been exhibited, the

Proceedings may be carried

on by any other Officer.

XXIII. And be it further enacted, That if there shall not be If there shall Twenty Days between the Time of any Judgment being given not be 20 Days by any Justices of the Peace on any Information exhibited to between giving them and the next General Quarter Sessions of the Peace, and Notice of Apthe Party against whom such Judgment shall be given shall appeal next Quarter peal and the against the same, then such Appeal may be to the Quarter Sessions, the Sessions next after the Expiration of Twenty Days from the Appeal shall giving of such Judgment; and any Notice of Appeal shall be be to the folgiven by any Officer of Excise who shall attend and conduct the lowing Sessions. Proceedings on the Part of the Revenue of Excise, notwithstanding such Officer may not be the Officer named in the Information as informing or exhibiting the same; and it shall be lawful for any Court of Quarter Sessions before whom any Appeal shall be brought to adjourn the Hearing thereof to the next Quarter Sessions, then to hear and finally to determine the same.

XXIV. And whereas by the said recited Act Commissioners Witnesses ' of Appeal and Justices at the Quarter Sessions shall not at the tendered for Hearing of any Appeal examine any Evidence or Witness or Examination 'Witnesses other than or different from the Evidence and the at the original Witness or Witnesses which and who shall have been before Commissioners Hearing before 'examined before the Commissioners of Excise or Justices of the of Excise or 'Peace respectively at the Trial and Hearing of the Information Justices may

upon be examined

on hearing the Appeal.

Persons liable to arrest, not being detained at the Time,

may be afterwards arrested.

7&8 G.4. c. 53.

upon which the original Judgment appealed against shall have 'been given; and great Inconvenience has been experienced by Justices deciding on alleged Defects in Informations, and dismissing the same without any Examination of Witnesses, whereby the Remedy of Appeal hath been lost; be it further enacted, That where the Commissioners of Excise or Justices of the Peace respectively before whom any Information shall be exhibited shall dismiss such Information without Examination of Witnesses, or shall refuse to examine any Witness produced on the Hearing of any Information, the several Witnesses refused to be examined shall be tendered to the said Commissioners or Justices respectively for Examination on the Part of the Informer or Defendant, as the Case may be, and the said Commissioners or Justices respectively shall, on ascertaining the Witnesses so tendered for Examination to be present, cause their Names to be taken down in Writing, and shall transmit the same with the Information and Judgment to the Commissioners of Appeal or Quarter Sessions respectively; and the several Witnesses so tendered for Examination, and whose Names shall be so transmitted, shall on the Hearing of the Appeal be examined in the Case, although not examined before the Commissioners or Justices on the original Hearing and Judgment.

XXV. And be it further enacted, That if any Person liable to be arrested and detained under any Act or Acts relating to the Revenue of Excise shall not be detained at the Time when he shall be discovered committing the Offence for which he is so liable, or after Detention shall make his Escape, any Officer of Excise may stop, arrest, and detain such Person at any Time afterwards, and carry him before any Justice or Justices of the Peace, to be dealt with as if detained at the Time of committing

the Offence.

XXVI. And be it further enacted, That so much of the said s. 120. repealed. recited Act as enacts, "that it shall be lawful for the Commissioners of Excise, or any Three or more of them, within the Limits of the Chief Office of Excise, and for any Two or more of the Justices of the Peace in any other Part of the United Kingdom within whose Jurisdiction respectively any Person or Persons chargeable with any Duty of Excise shall have been charged therewith, upon Complaint to them respectively made by any such Person or Persons of any Over-charge in that Behalf made by any Officer of Excise, within Twelve Calendar Months next after the making of such Charge, and such Commissioners and Justices are hereby respectively authorized and required to hear, adjudge, and determine such Complaint, and to examine the Witness or Witnesses upon Oath who shall be thereupon produced, as well on the Behalf of the Person or Persons making such Complaint as on the Behalf of His Majesty and of all Parties therein concerned, and shall thereupon, by Warrant under their Hands, discharge or acquit such Person or Persons of so much of such Charge as shall be made out and proved before such Commissioners of Excise or Justices of the Peace respectively to have been over-charged; and if such Person or Persons shall, before such Acquittal, have paid any Money upon or in respect of such Overcharge it shall be lawful for the Commissioners of