case of the

justices of the peace before whom any such information shall have 7&8G.4. c.53. been exhibited as aforesaid, or before whom any proceedings shall have been had upon any such information, shall die or be absent Regulations in at any time after such information shall have been so exhibited, death or aband before the person or persons against whom such information sence of any shall have been exhibited shall appear or plead to such information, justice during or before any judgment shall be thereupon given, or before any proceedings. judgment thereupon given shall be duly executed, so that the further attendance of any such justice or justices thereupon cannot be procured, it shall be lawful for any other justice or justices of the peace within the same jurisdiction to act therein for and in lieu of the justice or justices of the peace so dying or absent, in all respects relating to such information, and the due completion of the proceedings thereupon, in the same manner as if such information had been at first exhibited before such other justice or justices respectively; and that all powers and authorities, rules Reference to and regulations, given and 'granted by any act or acts of parlia- former general ment relating to justices of the peace, or to constables or other powers of jusofficers acting under their authority, respecting summary proceedings, shall be enforced, and shall be applied to and executed, (excepting wherein altered or otherwise specially provided for by, or which shall be repugnant to or inconsistent with this act,) for the conviction of any person or persons prosecuted by order of the commissioners of excise, or the commissioner or commissioners and assistant commissioners of excise in Scotland and Ireland respectively, for any penalty incurred by such person or persons under or by virtue of this act, or any other act or acts of parliament relating to the revenue of excise, and for the levy of any such penalty, or for the imprisonment of any such offender or offenders, in the same manner as if such powers and authorities, rules and regulations, had been and were repeated and contained in the body of this act."

tices.

cise cases, nor

any excise trader in any case relating to

68. "It shall not be lawful for any assistant commissioner of No officer of excise, or for any officer of excise or person employed in the col- excise to act as lection or management of the revenue of excise, to act as a jus- a justice in extice of the peace in any part of the U. K., in the execution of any of the powers, authorities, clauses, matters or things contained in this act, or in any other act or acts of parliament relating to the revenue of excise; and that it shall not be lawful for any trader his trade. subject to the excise laws to act as a justice of the peace as aforesaid in any case which relates to the particular trade or business of such trader, or in any case in which he shall be in anywise, as such trader, concerned or interested; and if any such assistant commissioner, or any such officer or person employed as aforesaid, or any such trader as aforesaid, shall presume to act as a justice of the peace, contrary to the true intent and meaning of this act, all proceedings in that behalf shall be and the same are hereby declared to be utterly null and void to all intents and purposes."

§ 69. "Where by any act or acts of parliament relating to the re- Penalties of venue of excise or customs, a penalty of treble the value of goods treble value to or commodities is imposed for or in respect of any offence com- be either treble mitted by any person or persons against such acts, or any of the value of the best goods of them, every person so offending shall thereupon severally forfeit the like kind, and lose for every such offence, either treble the value of the or 100%., at the goods or commodities, to be estimated and taken according to and

election of the

of excise or prosecutor.

Persons incur

7&8G.4. c.58. at the rate and price for which the best goods or commodities of the like sort or kind and denomination for which the duty or ducommissioners ties thereon have been paid were sold for in London, Edinburgh, or Dublin respectively, (as the penalty may have been incurred in England, Scotland, or Ireland respectively,) at the time of the commission of such offence, or the sum of 100%. in lieu and instead of such treble value, at the election of the commissioners of excise or customs, or the commissioner or commissioners and assistant commissioners of excise or customs in Scotland and Ireland respectively, or the person who shall inform or sue for the same." § 70. "Where by this act, or any other act or acts of parliament relating to the revenue of excise, a penalty is imposed upon every person committing the offence by which such penalty is incurred, and such offence shall have been or shall be committed by several persons jointly, such several persons shall jointly and severally incur every such penalty, and it shall be lawful to proceed against such persons jointly or severally for the recovery thereof, as the commissioners of excise, or the commissioner or commissioners and assistant commissioners of excise in Scotland and Ireland respectively, may deem expedient; any thing in this act, or in any other act or acts of parliament to the contrary thereof notwithstanding."

ring excise penalties may be prosecuted jointly or severally.

Averment in information that the com. missioners had

ordered prosecution, &c. shall be deemed sufficient proof of such order, &c.

What shall be

sufficient proof, on trial, of any

order of the treasury or

commissioners

of excise.

$71." Where, in any information for the recovery of any penalty, or for the condemnation of any goods, commodities, or chattels seized as forfeited under this act, or any other act or acts of parliament relating to the revenue of excise or customs, any allegation or averment shall be made that such information was exhibited, or that the commissioners of excise or customs, or the commissioner or commissioners and assistant commissioners of excise or customs in Scotland and Ireland respectively, had ordered such information to be exhibited, or that the commissioners of excise or customs, or the commissioner or commissioners and assistant commissioners of excise or customs in Scotland and Ireland respectively, or the informant or persons suing by such information, had made their or his election, as in such information shall be alleged or averred, such allegation and averment shall be, and the same respectively shall be deemed and taken to be sufficient proof of such facts so alleged or averred respectively, without any other or further evidence thereof."

66

§ 72. Upon the trial of any indictment, information, action, suit, or prosecution whatsoever, or in any other legal or judicial proceeding, where it may be necessary to give proof of any order issued by the lord high treasurer or commissioners of the treasury, or by the commissioners of excise respectively, the letter or instructions which shall have been officially received by the collector, supervisor, surveyor, or officer of excise of the collection, district, or place in which the subject-matter of any such indictment, information, action, suit, or prosecution, or other legal or judicial proceeding, may have arisen, for the direction and government of such collector, supervisor, surveyor, or officer, and in which such order is mentioned or referred to, and under which said letter or instructions such collector, supervisor, surveyor, or officer shall have acted, shall be admitted and taken to be sufficient evidence and proof of such order, to all intents and purposes whatsoever.”

Commissioners

not appearing, or refusing to give evidence, to forfeit 501.

§ 73. "It shall be lawful for the commissioners of excise and 7&8G.4. c.53. the justices of the peace respectively, and they are hereby respectively authorised and required, upon the appearance of any and justices to person or persons summoned upon any information, or in default proceed to of the appearance of such person or persons, and upon proof of hearing and the service as before mentioned of such summons as aforesaid, to judgment on proceed to the examination of the fact or facts alleged in such the merits withinformation, and of the witness or witnesses on either side, upon defects in form. out regard to oath, touching the penalty or penalties alleged in such information to have been incurred, or the forfeiture of any goods, commodities, or chattels therein alleged to have been seized as forfeited, and thereupon to give judgment accordingly, notwithstanding any defect or defects of form which may appear in such information, or in any proceedings thereupon or relating thereto." $74. "It shall be lawful for the commissioners of excise and Witnesses justice or justices of the peace, and commissioners of appeal summoned and under this act respectively, before whom any such information as aforesaid, or any matter or thing under this act, or any other act or acts of parliament relating to the revenue of excise, shall be judicially brought, and they are hereby respectively authorised and required to summon any and every person (other than the person or persons against whom such information is exhibited), in whatever part of the U. K. any such person so summoned shall then reside or be, to appear before the said commissioners or the justices, or the said commissioners of appeal, who are to hear, adjudge, and determine such information, matter, or thing, at a certain time and place to be specified and set forth in such summons, to give evidence upon oath of the truth of any facts alleged in such information, or touching or relating thereto, or to such matter or thing as aforesaid; and every person, other than as aforesaid, being so summoned, and having the reasonable expenses for such attendance tendered, who shall neglect or refuse to appear according to the exigency of such summons, or who, having so appeared, shall refuse to take oath, or, if a quaker, to affirm, or shall refuse to give evidence, or to answer, according to the best of his or her knowledge and belief, any legal question, when thereunto required, shall for every such default or offence forfeit and lose the sum of 50%."

$75. "And whereas, for better securing H. M.'s revenue of Officers of exexcise, and the encouragement of the officers and others who cise and informshall detect or give information of any offence committed against ers to be deemed compethe several acts of parliament relating thereto, the penalties and tent witnesses, forfeitures by such acts imposed are directed, where such penal- notwithstandties are recovered, or the goods, commodities, or chattels seized ing any interest as forfeited are condemned, to be divided between H. M. and the in the penalty person or persons who shall have detected or given information of or forfeiture under prosecuthe offences: And whereas, from the secret manner in which such offences are committed, it frequently happens that the officer of excise, or other person detecting or informing of the offence, is the only or a principal witness to prove the same, but the offenders escape conviction by reason of objection being made and allowed to the competency of such witness on the trial or hearing for the recovery of such penalty, or the condemnation of such goods, commodities, or chattels, on account of his interest as a person entitled to a share of such penalty or seizure; and it is therefore

tion.

7&8G.4. c. 53. expedient to remove all such objections: Be it therefore enacted, that upon the trial or hearing of any information or other legal proceeding for the recovery of any penalty incurred, or for the condemnation of any goods, commodities, or chattels seized as forfeited under or by virtue of this act, or any other act or acts of parliament relating to the revenue of excise, any officer of excise, or any other person who shall or may be entitled to the whole or any share of such penalty or of such seizure, shall be admitted by the court in which, or the commissioners or the justices before whom such information shall be tried or heard, to give evidence upon such information, and shall be deemed and taken to be a competent witness upon such trial or hearing, notwithstanding any such interest as aforesaid."

§76." If upon any information, for the recovery of any penalty or penalties incurred, or for the condemnation of any goods, commodities, or chattels seized as forfeited under or by virtue of this act, or any other act or acts of parliament relating to the revenue of excise or customs, or in any action brought by the proprietor or claimer of such goods, commodities, or chattels, against any officer of excise, or any person employed in the revenue of excise, or any person acting in the aid and assistance of any such officer or person so employed as aforesaid, for any act, matter, or thing done in pursuance of any such act or acts of parliament, any question shall be made or shall arise whether any duty of excise or customs has been paid upon or in respect of the goods or commodities in such information mentioned, or whether such goods, commodities, or chattels are respectively of such sort or kind as in such information is in that behalf alleged, the proof of the payment of such duty, or that the said goods, commodities, and chattels respectively are not of such a sort or kind as aforesaid, shall lie upon the proprietor or claimer thereof.".

§ 77. "Where any person or persons shall be in prison on any account whatsoever, and any information shall be exhibited before the commissioners of excise, or any justice or justices of the peace, against such person or persons, for the recovery of any penalty or penalties incurred by such person or persons, or for the condemnation of any goods, commodities, or chattels seized as forfeited under or by virtue of this act, or any other act or acts of parliament relating to the revenue of excise, claimed by such person or persons, and such person or persons, on a copy of such information being delivered to the gaoler, keeper, or turnkey of the prison wherein such person or persons shall be confined or imprisoned, with a summons to appear and plead to and to attend the hearing of such information, at a time and place in such summons mentioned, shall not appear and plead in person, or by some person duly authorised in that behalf, to such information, at the time and place so mentioned, such proceedings shall be thereupon respectively had as herein-before provided and directed in cases of default of appearance to any such information; any law, custom, or usage to the contrary thereof notwithstanding."

78. "It shall be lawful for the commissioners of excise and justices of the peace respectively, when they shall see cause, except in cases where there is or shall be any provision that no mitigation shall be made by the justices of the peace, and they are hereby respectively authorised and empowered to mitigate

any penalty incurred for any offence committed against this act, or 7&8G.4. c.53. any other act or acts of parliament relating to the revenue of excise, for which any information shall have been exhibited before such commissioners or justice or justices respectively, as they the said commissioners and justices respectively in their discretion shall think fit, so as such mitigation shall not reduce such penalty to less than one-fourth part thereof; and every such mitigation, and payment thereupon accordingly made, shall be a sufficient discharge of every such penalty to the person or persons convicted of such offence: Provided always, that it shall be lawful for the Commissioners commissioners of excise, and the commissioner or commissioners may further and assistant commissioners of excise in Scotland and Ireland mitigate or enrespectively, when they shall see cause, and they are hereby autho- tirely remit penalty. rised and empowered to further mitigate or entirely remit any such penalty; any thing herein-before contained to the contrary thereof in anywise notwithstanding."

any

supersede or

§ 79. No writ of certiorari or other writ or process shall be No certiorari issued at the suit of any defendant, out of any of H. M.'s courts at the suit of a of record in England, Scotland, or Ireland, nor shall any bill of defendant to suspension, advocation, or reduction be passed, nor shall any affect any proletter or letters of suspension, advocation, or reduction, or any ceedings by other proceeding, be issued out of the court of session or court of commissioners justiciary in Scotland, to supersede, sist, stay, remove, or in of excise or wise affect any information or judicial proceeding before the com- justices of the missioners of excise or commissioners of appeal in this act after peace. mentioned, or before any justice or justices or the peace in the U. K., in pursuance of this act, or any other act or acts of parliament relating to the revenue of excise, or any judgment thereupon; and every such information shall be tried and determined, and every such judicial proceeding shall be had and completed, and every such judgment executed, any such writ of certiorari or other writ or process, or bill or letter or letters of suspension, advocation, or reduction, or other proceeding notwithstanding: Pro- Proviso as to vided always, that nothing herein contained shall extend, or be certiorari at the deemed or construed to extend, to any writ of certiorari sued suit of the or issued in such cases in behalf of H. M., out of H. M.'s crown out of the exchequer. courts of exchequer in England, Scotland, or Ireland respectively."

fore the commissioners of

$80. It shall be sufficient, in the record or written account of In proceedings any proceedings before the commissioners of excise, to state that before commissioners ofexcise, the information was exhibited to and before the commissioners of it shall be sufexcise, without stating their names; and every adjudication and ficient to mendetermination upon any such information, by any three or more tion that the of such commissioners, shall and the same is hereby declared to information was be good and valid in law, and may be executed and put in force exhibited beby virtue of a warrant or warrants under the hands of any three commissioners of excise, whether the commissioners setting their excise, without hands to such warrant or warrants shall or shall not happen to be specifying their the particular commissioners by whom such adjudication or deter- names; and mination was made, or whether such three commissioners so set- any three comting their hands to such warrant or warrants were commissioners missioners of at the particular time or times when such adjudication or deter- sign warrants. mination as aforesaid was made; provided that the persons so setting their hands to such warrant or warrants shall, at the time and times of such their setting their hands thereto, actually be such

excise may