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Excise, or the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively, and they are hereby respectively required, upon such Acquittal as aforesaid, to repay to such Person or Persons, out of the Public Monies in their Hands, or at their Discretion to allow out of the next Duties becoming payable by such Person or Persons, so much Money as shall have been so paid as aforesaid, any thing in this Act or in any other Act or Acts to the contrary thereof in anywise notwithstanding: Provided always, that no such Complaint shall be heard before the said Commissioners of Excise unless the same shall be entered by or on behalf of the Complainant in a Book to be kept for that Purpose in the Office of the Solicitor of Excise, for the summary Jurisdiction at the Chief Office of Excise, stating the Particulars thereof, and the Name and Place of Residence of every such Complainant; and upon every such Complaint being so entered, a Notice shall be given by the said Commissioners of the Time and Place by them appointed for the Hearing of such Complaint; and if such Complainant shall not appear at the Time and Place appointed for the Hearing of any such Complaint, it shall be lawful for the said Commissioners, or any Three or more of them, to dismiss such Complaint upon Proof of Notice of the Time and Place appointed for the Hearing of such Complaint having been given to such Complainant, or left at the Place mentioned in such Complaint Book as aforesaid to be the Place of the Residence of such Complainant; and that no such Complaint shall be heard before any Justices of the Peace unless a Notice in Writing of the Time and Place of hearing thereof (which Notice shall contain and set forth the Ground and Substance of such Complaint) shall be given to the Collector of Excise in whose Collection, or to the Supervisor of Excise in whose District, such Over-charge shall have been made, within Eight Days at the least before the Time appointed for the Hearing of such Complaint: And provided always, that the Payment of any Duty with which any such Complainant as aforesaid shall have been charged, or any Proceedings for the Recovery of such Duty, shall not be delayed or suspended by reason of the making of any such Complaint, or of the same being depending," shall be and the same is hereby repealed.

XXVII. And be it further enacted, 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 Justices of the Peace in any other Part of the United Kingdom, within whose Jurisdiction respectively any Person chargeable with or liable to the Payment of any Duty of Excise shall have been charged with or paid such Duty, upon Complaint to them respectively made by any Person or Persons of any Over-charge made by any Officer of Excise, or of any Over-payment made by any such Person, within Twelve Calendar Months next after the making of such Over-charge or Overpayment, and also in any Case in which by any Act of Parliament relating to the Revenue of Excise any Persons shall be entitled to any Return of any Duty of Excise paid by or on behalf of such Person, upon the like Complaint by such Person 4 & 5 GUL. IV.

M

within

Complaints of
Over-charges

and Over-pay-
ments.

within the Time in that Behalf respectively limited by Law for exhibiting such Complaint, and such Commissioners and Justices are hereby respectively authorized and required, in every such Case to hear, adjudge, and determine such Complaints, and to examine the Witness or Witnesses upon Oath who shall be thereupon produced, as well on behalf of the Person making Complaint as on behalf of His Majesty and of all Parties therein concerned, and shall thereupon, by Warrant under their Hands, discharge or acquit the Complainant of so much of such Overcharge or Over-payment as shall be made out and proved before such Commissioners of Excise or Justices of the Peace respectively to have been over-charged, or over-paid, or wrongly paid, or shall order such Amount of Duty as the Party shall appear to be entitled to have returned to him to be returned and paid; and if any Person in whose Favour any such Judgment shall be given shall before Acquittal of any Over-charge have paid any Money for or in respect of such Over-charge, and in case of any Over-payment, or Order to return any Duty of Excise, to a Return of which the Party may be entitled, the Commissioners of Excise shall and they are hereby required, upon such Acquittal or Order as aforesaid, to repay to such Person or Persons out of the Public Monies in their Hands, or at their Discretion to allow out of the next Duties becoming payable by such Person or Persons, so much Money as shall be specified in such Judgment or Order as over-charged, over-paid, or wrongly paid, or to be returned, any thing in any Act or Acts to the contrary notwithstanding: Provided always, that no such Complaint shall be heard before the said Commissioners of Excise unless the same shall be entered by or on behalf of the Complainants in a Book to be kept for that Purpose in the Office of the Solicitor of Excise, at the Chief Office of Excise, stating the Particulars thereof, and the Name and Place of Residence or Place of Business of such Complainant ; and upon every such Complaint being so entered, not less than Six Days Notice shall be given by the Commissioners of Excise of the Time and Place by them appointed for the Hearing of such Complaint; and if such Complainant shall not appear at the Time and Place appointed for the Hearing of any such Complaint, it shall be lawful for the said Commissioners, or any Three or more of them, to dismiss such Complaint, upon Proof of such Notice of the Time and Place appointed for the Hearing of such Complaint having been given to such Complainant, or left at the Place mentioned in such Complaint Book as aforesaid as the Place of Residence or Place of Business of such Complainant; and no such Complaint shall be heard before any Justice of the Peace unless a Notice in Writing of the Time and Place of Hearing thereof shall be given to the Collector of Excise in whose Collection or to the Supervisor of Excise in whose District the Subject Matter of Complaint shall have arisen Eight Days at least before the Time appointed for the Hearing of such Complaint, which Notice shall contain and set forth the exact Sum which is complained of as being an Over-charge, and the Date when the Charge was made on which such Over-charge is said to have arisen, or the exact Sum complained of as being an Over-pay

ment,

ment, and the Date when such Over-payment was made, or the exact Amount of Duty claimed to be allowed or returned, and on what Account, as the Case may be; and in every Case respectively the Ground of Complaint of such Over-charge or Overpayment, or Claim of Return or Allowance of Duty, shall be set forth in such Complaint: Provided also, that the Payment of any Duty with which any such Complainant as aforesaid shall have been charged, or any Proceedings for the Recovery or Payment of any such Duty, shall not be delayed or suspended by reason of the making of any Complaint of Over-charge of such Duty, or of the same being depending.

the Customs Laws

may be

sued for by Order of Com. missioners of Excise, and in the Name of

XXVIII. And be it further enacted, That any Penalty or For- Offences under feiture incurred under any Act or Acts of Parliament relating to the Revenue of Customs may be sued for and recovered by Order of the Commissioners of Excise, and in the Name of an Officer of Excise, as well as by Order of the Commissioners of Customs, and in the Name of an Officer of Customs; and where any Election or Option is or shall be given by any such Act or Acts to the Commissioners of Customs, which of Two Penalties shall be sued for, such Election or Option may be exercised by the Commissioners of Excise, and may be averred in the Information to have been made by such last-mentioned Commissioners, and such Averment shall be deemed and taken to be sufficient Proof of such Order and of such Election or Option, without any further Evidence thereof.

XXIX. And be it further enacted, That it shall be lawful for the Commissioners of Excise, with the Consent of the Lord High Treasurer, or any Three or more of the Commissioners of the Treasury, to contract for and take on Lease, in Trust for His Majesty, His Heirs and Successors, for the Use and Service of the Revenue of Excise, any Messuages, Buildings, Lands, Tenements, or Hereditaments, either for any Term, for Life or Lives, or Years, or any less Interest therein, which they the said Commissioners of Excise may deem desirable to be contracted for and taken for the Use and Service of the Revenue of Excise; and every Demise of any such Messuages, Buildings, Lands, Tencments, or Hereditaments shall be made to, and all Covenants relating to any such Demise shall be made and entered into and with and by the Secretary of His Majesty's Commissioners of Excise for the Time being, and his Successors in the Office of Secretary.

XXX. And in order to prevent the frequent Use of Terms and Expressions in Acts, and to give Effect to those used; be it further enacted, That whenever in this or any other Act relating to the Revenue of Excise the Word or Words writing, wrote, or written, shall be used, the same shall include printing or printed, or partly written and partly printed; and when the Singular Number or Masculine Gender only shall be used, such Word or Words shall be construed to mean several Persons as well as one, and Females as well as Males, and Bodies Corporate and Politic as well as Individuals, and several Matters and Things as well as one Matter or Thing, unless it be otherwise specially provided for, or there be something in the Subject or Context repugnant to such Construction. XXXI. And

M 2

Officers of

Excise.

Power for Com-
missioners of

Excise, with
Consent of

Treasury, to take Lands, &c. upon Lease.

Construction of
Terms in Acts

of Parliament.

Commencement of Act.

Act may be altered.

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20 G. 2. c. 38.

6

37 G. 3. c. 79.

XXXI. And be it further enacted, That this Act shall commence and take effect from and immediately after the passing thereof.

XXXII. And be it further enacted, That this Act or any of the Provisions thereof may be amended, altered, or repealed by any Act to be passed in this present Session of Parliament.

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CA P. LII.

An Act to amend an Act of the Twentieth Year of His Majesty King George the Second, for the Relief and Support of sick, maimed, and disabled Seamen, and the Widows and Children of such as shall be killed, slain, or drowned in the Merchant Service, and for other Purposes.

[13th August 1834.] WHEREAS by an Act passed in the Twentieth Year of His Majesty King George the Second, intituled An Act for the Relief and Support of maimed and disabled Seamen, and the Widows and Children of such as shall be killed, slain, or drowned in the Merchants Service, a Body Corporate and Politic was created by the Name of "The President and Governors for the Relief and Support of sick, maimed, and disabled Seamen, and of the Widows and Children of such as shall be killed, slain, or drowned in the Merchants Service," and divers Powers and Privileges were thereby granted to the said Corporation, and Regulations made for the Management thereof; and various Provisions were by the said Act made for the Relief and Support of maimed and disabled Seamen, and the Widows and Children of such as shall be killed, slain, or drowned as aforesaid: And whereas another Act was passed in the Thirtyseventh Year of the Reign of His Majesty King George the Third, intituled An Act for preventing the Desertion of Seamer from British Merchant Ships trading to His Majesty's Colonies and Plantations Abroad: And whereas it is expedient to repeal some, and to extend and comprise in One Act of Parliament ' others of the Provisions of the said Two recited Acts:' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the Thirtycertain Parts of first Day of December One thousand eight hundred and thirtyfour, from which Day (except as herein-after is expressly provided) this Act shall commence and take effect, the whole of the said recited Act of the Twentieth Year of the Reign of His said late Majesty King George the Second, except so far as the same relates to the Incorporation and perpetual Succession of the said Body Corporate and Politic, or to the Powers and Authorities thereby vested in the said President and Governors for receiving, possessing, and applying such Sums of Money as should be contributed, devised, or bequeathed to it, and for purchasing and holding Lands and erecting an Hospital, or to the Rules and Method thereby provided for supplying the Places of the President and Assistants or Committees and Governors or Members

Repeal of

recited Acts.

thereof

thereof so often as Vacancies shall occur, and making and altering the Bye Laws, Constitutions, and Ordinances of the said Corporation; and so much of the said recited Act of the Thirtyseventh Year of the Reign of His said late Majesty King George the Third as relates to the Payment and Appropriation to and for the Uses and Purposes therein mentioned of the Wages of deceased Seamen and other Persons engaged in British Merchant Ships trading to the West Indies, and to the Penalties and Forfeitures thereby imposed, so far as the same are payable or recoverable on account of any Infraction of the Provisions of the said Act respecting the Payment and Appropriation of such Wages as aforesaid; be and the same are hereby declared to be repealed: Provided always, that all Offences which shall have been committed, and all Penalties and Forfeitures which shall have been incurred, and all Payments and Duties to which Party shall have become liable, previous to the Commencement of this Act, against the Provisions of the said Acts, shall and may be punishable and recoverable under the said Acts as if the same had not been repealed, although such Payments and Duties shall not in consequence of such Liability have become actually receivable by the said President and Governors until after the said Thirty-first Day of December.

any

Proviso as to Offences com-. mitted or

Penalties in

curred.

empowered to

relieve disabled Seamen and

II. And be it further enacted, That the said President and President and Governors and their Successors shall and may and they are Governors hereby authorized and empowered to provide, in such their Hospital as aforesaid, for the Reception of such Seamen as shall be rendered incapable of present or future Service by Sickness, their Widows Wounds, or other accidental Misfortunes, and those who shall and Children. become decrepit or worn out by Age, or shall provide for such Seamen by allowing them certain Pensions, or otherwise as to the said President and Governors and their Successors shall seem meet and most for the Advantage of the said Charity; and also to relieve the Widows and Children of such Seamen as shall be killed, slain, or drowned in the said Service; and also to relieve the Widows and Children of such Seamen as shall die after having contributed during a Term of Twenty-one Years to the Funds of this Corporation, provided such Children are not of the Age of Fourteen Years, or if of that Age or upwards, not capable of getting a Livelihood by reason of Lameness, Blindness, or other Infirmities, and are proper Objects of Charity; and also to relieve the Widows and Children (such Children being proper Objects of Charity as aforesaid) of such Seamen as at the Time of their Death shall have been receiving or have been entitled to receive Pensions, under and by virtue of this Act, from the Fund hereby to be created, as decrepit or worn-out Seamen: Provided that no Widow shall be entitled to any Benefit under this Act who shall not have been the Wife of such Seaman or Pensioner before he became entitled to Relief under the Provisions of this Act: Provided nevertheless, that no Seaman in the said Service shall be entitled to any of the Provisions or Benefits of this Act, on account of any Hurt or Damage he may have received on board any Ship or Vessel, unless he shall produce or cause to be duced a Certificate to the said President, Assistants, and Committees, of the Hurt or Damage he hath received, from the M 3

pro

Master,

Seamen to produce Certificate of the Hurt they have received.

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