Not to sit,as members of parliament.

Or to meddle in elections.

The inferior

continue, not

And by 11 & 12 Will. 3. c. 2, No member of the house of commons shall be capable of being a commissioner of excise, or a commissioner for appeals concerning the said duty, or controlling or auditing the account of the said duty, or of holding in his own name, or in trust for his use, any office touching the collecting or managing the said duty; and if any member shall enjoy or execute any such office, he is declared incapable of sitting, voting, or acting, in such parliament. s. 150, 151.

And by 5 Will. & Mar. c. 20, No collector, supervisor, gager, or other person concerned in charging, collecting, levying, or managing the duties, shall by word, message, or writing, or in any other manner, endeavour to persuade any elector to give, or dissuade any clector from giving his vote for the choice of a member of parliament, ou pain of 1007.; half to the poor, and half to him who will sue in the courts at Westminster; and moreover he shall be incapable to hold any office of trust under the king. s. 48.

By 7 & 8 Will. 3. c. 30, All inferior officers duly authorised officers are to in pursuance of any commission under the great seal, for the rewithstanding Ceipt of excise and duties upon salt, shall continue in their of the death or fices, notwithstanding the death or removal of any commissionremoval of the ers by whom they were authorised, or any alteration or detercommissioners.mination of the commission, until the authority of such inferior.

Obstructing officers,

officers be by the commissioners revoked. s. 30.

By 6 Geo. 1. c. 21, If any person shall obstruct* any officer of excise, in the due execution of the powers given him by any act relating to the duties of excise, he shall forfeit 10l. s. 7.

And any indictment or information for such offence may be tried in any county. 9 Geo. 2. c. 35. s. 26.

And whenever any person shall be charged with assaulting or obstructing any officer of the customs or excise, in the due exe. cution of his office, or any person acting in his aid, or with rescuing, or attempting to rescue by force, any uncustomed or prohibited goods, after seizure thereof by such officers, or with any offence against any law respecting quarantine, and the same shall be made appear to any judge of the court of King's Bench, by affidavit, or by certificate of an indictment or information being filed against such person, in the said court for such offence, such judge may issue his warrant in writing under his hand and scal, and thereby cause such person to be apprehended and brought before him, or some other judge of the court, or before one justice of the peace, in order to being bound to the king with two sureties in such sum as in the said warrant shall be expressed, with condition to appear in the said court at the time

* Other acts also inflict penalties for obstructing the officers, as may be seen under the several heads relating to the particular duties of excise. There are also further penalties for obstructing, wounding, or killing officers seizing run goods, which are inserted under the title SMUGGLING.

mentioned in such warrant, and to answer all indictments and informations for the offences; and in case such person shall not become bound, such judge or justice may commit such person to the common gaol, until he shall have become bound, or shall be discharged by order of the court in term time, or by one of the judges in vacation; and the recognizances taken, shall be returned and filed in the said court, and shall continue in force until such person shall have been acquitted, or received judg ment, unless sooner discharged. 26 Geo. 3. c. 77. s. 18.

And by 35 Geo. 3. c. 96, where any person, by virtue of the Proceedings stat. 26 Geo. 3. c. 77. s. 18, shall be committed and detained in against persons in gaol for asany gaol for want of bail, it shall be lawful for the prosecutor of saulting officers the indictment or information, to cause a copy thereof to be deli- of customs or vered to such person, or to the gaoler, keeper, or turnkey of the excise. gaol wherein such person is, with a notice thereon indorsed, that unless he shall (within six days, if he be confined in any gaol within the distance of 40 miles from the city of London; or within eight days, if he be confined in any gaol above the distance of 40 miles from London. 6 Term Rep. 409.) canse an appear. ance, and also a plea or demurrer, to be entered in the said court, an appearance and the plea of not guilty will be entered thereto in the name of such person; and in case he shall thereupon, for the said space of time, neglect to cause an appearance, and also a plea or demurrer to be entered, it shall be lawful for the prosecutor, upon an affidavit being made and filed in the said court, of a delivery of a copy of such indictment or information, with sach notice indorsed (which affidavit may be made before any judge or commissioner of the court), to cause an appearance, and the plea of not guilty, to be entered for such person, and such proceedings shall be had thereupon as if the defendant had appeared and pleaded according to the course of the court; and if upon the trial the defendant shall be acquitted, it shall be lawful for the judge before whom such trial shall be, although he may not be one of the judges of the court of King's Bench, to order such defendant to be forthwith discharged; and he shall be thereupon discharged accordingly.

In case any of the good, wares, merchandize, or commodities, Concealing in respect whereof any duty of excise is imposed, by any act in ciseable goods. force immediately before 26th June 1802, shall be fraudulently deposited, hid or concealed in any place whatsoever, with an intent to defraud the king of the duties, all such goods shall be forfeited together with the packages, and shall be seized by any officer of excise. 42 Geo. 3. c. 93. s. 17.

And if any such officer shall have cause to. suspect that any such goods shall be so concealed in any place whatsoever, then if such place shall be within the cities of London and Westmin ster, or within the limits of the chief office in London, upon oat ade by such officer before the commissioners or two of them, in case such place shall be in any other part of Great Britain,

Constables to assist officers.

Officers neglecting their

upon oath made by such officer,before one justice of the peace setting forth the ground of his suspicion; the said commissioners, or the said justice, may by special warrant authorize such officer, by day or by night, but if in the night, then in the presence of a coustable, to enter into any such place, and to seize and carry away all such goods, which he shall then and there find so forfeited, together with the packages containing the same. 42 Geo. 3. c. 93. s. 17.

And every such constable is, on being thereto requested by any such officer of excise, to go along with him, and to be present at the execution of every such warrant. Ibid.

And if any person whatsoever shall let, obstruct, or hinder any such officer so authorized, or any other person acting in his aid in the execution of any such warrant, from entering any such place, where such officer shall so suspect such goods to be so concealed, or in seizing or carrying away the same or the packages, the person so offending shall forfeit 100l. Ibid.

If upon request made by any officer of excise to any consta ble or ministerial officer of the peace, to go along with him, or to be present at the doing of any thing, for the doing whereof his presence is necessary, by any statute, such constable shall neglect or refuse, or shall not go along with him, and be present at the doing thereof, he shall forfeit 201. 11 Geo. 1. c. 30.

s. 31.

By 15 Car. 2. c. 11, No sworn gager or other officer shall take any bribe, for any matter relating to the excise, on pain of

duty or taking 10l. s. 16.

a bribe.

Persons offer. ing to bribe.

And moreover, if any officer of excise shall make any collusive seizure, or shall deliver up, or make any agreement to deliver up, or not to seize any vessel, or any goods liable to forfeiture, or shall directly or indirectly take any bribe or reward, for the neglect or non-performance of his duty, such officer shall forfeit 500l. and be rendered incapable of serving his majesty. 24 Geo. 3. Sess. 2. c. 47. s. 32.

And if any person liable to the duties of excise, or any other duties under the management of the commissioners of excise, shall give, or offer to give any officer of the said duties, any bribe, gratuity, or reward, in order to induce him to omit his duty, or to do contrary to it, he shall forfeit 500l. 11 Geo. 1.

c. 30. s. 40.

And further, by 24 Geo. 3. Sess. 2. c. 47, If any person whatsoever shall give, offer, or promise to give any bribe or reward to, or make any collusive agreement with any such officer to do, conceal, or connive at any act, whereby any provisions relative to the excise may be evaded or broken, such person shall (whether the offer be accepted, or performed, or not) forfeit 500l. s. 32.

Also if any person shall counterfeit or forge any certificate, Forging certificates of excise. required to be granted by any officer of excise, under any act of

parliament in force immediately before 2d July 1801, and relating to any of the duties of excise: or if any person shall knowingly or willingly give any false or untrue certificate, or shall knowingly or willingly accept or receive any false or untrue certificate: or if any person shall fraudulently alter or eraze any such true certificate, after the same shall have been granted by the officer: or if any person shall knowingly publish or make use of any such certificate: then the person so offending, shall be guilty of felony, and transported for seven years. 41 Geo. 3. Sess. 2. c. 91. s. 5.

And if any officer of excise shall knowingly or collusively ac- Officer acceptcept any counterfeited, forged, or untrue certificate under any ing such. act of parliament in force immediately before 21st of June 1798, and relating to any of the duties of excise, or shall under colour of such certificate, knowingly give to any maker or manufactu rer of, or dealer in any commodity, in respect whereof any duty of excise is imposed, auy improper credit, in any book relating to the said duties, for the purpose of keeping up an undue or fictitious stock, with intent that the party may obtain any undue payment or allowance by way of drawback of any of the duties, never in reality shipped and exported, then the officer of excise shall be guilty of felony and transported for seven years. 38 Geo. 3. s. 54. s. 8.

And if any person shall counterfeit or forge any debenture, Forging debenin any case in which a debenture, is by any act of parliament tures. relating to the duties of excise, required to be given, or shall knowingly or willingly utter, publish, or make use thereof such person shall be guilty of felony, without benefit of clergy. 38 Geo. 3. c. 54. s. 8.

And, for preventing vexatious suits against the officers of excise and their assistants, it is enacted by 23 Geo. 3. c. 70, oticers doing Indemnity to That if any information or suit shall be commenced and brought their duty. to trial, on account of the seizure of any goods whatsoever, seized as forfeited by any acts now in force, or hereafter to be made, relating to excise or inland duties, or of any ship, vessel, or boat, or of any horses or other cattle, or of any carriages used in removing the same, wherein a verdict shall be found for the claimer; and it shall appear to the judge or court, that there was a probable cause of seizure, he shall certify the same upon the record; and in such case the claimant shall not be entitled to any costs, nor shall the person who seized be liable to any action, indictment, or other suit on account of such seizure; and in case any such suit shall be commenced and brought to trial, against any person on account of the seizure, wherein a verdict shall be given against the defendant, if the judge shall certify on the said record that there was a probable cause for such seizure; then the plaintiff, besides the thing seized, or the value thereof, shall not be intitled to above 2d. damages, aor to any costs, nor shall the defendant in such prosecution be fined above one shilling. s. 29.

Limitation of

thcers.

And no writ shall be sued out against, nor a copy of any pro cess served upon any oflicer of excise, or against any person acting by his order, and in his aid, for any thing done in the execution of his office, until one month next after notice in writing shall have been delivered to him, or left at his abode, by the attorney for the party who intends to sue out such writ; in which notice shall be contained the cause of action, the name and. abode of the person who is to bring such action, and the name and abode of the attorney; and a fee of 20s. shall be paid for preparing and serving such notice. s. 30.

And an excise officer is entitled to notice under the above act before an action is brought against him; although the act for which the action is brought is illegal and not warranted by his official capacity, if the same was done bona tide in the supposed execution of his duty: as where, after a violent affray with smugglers, he meets with and assaults an innocent person passing immediately afterwards, whom he suspects to be of the gang, for the act was clearly intended to protect such officers, as acting in the bona fide discharge of their duty, may inadvertently be guilty of excesses beyond the strict line of their duty. Mic. 33 Geo. 3. Daniel v. Wilson, 5 Term Rep. 1.

And any ofthe said officers or other persons acting in their aid, may within one month after such notice, tender amends to the. party complaining, or to his attorney, and if not accepted, may plead such tender in bar; and if upon issue joined thereon, the jury shall find the amends tendered sufficient, then they shall give a verdict for the defendant; and in such case, or in case the plaintiff shall become nonsuit, such defendant shall be intitled to costs; and if the jury shall find against the defendant, then they shall give a verdict for the plaintiff, and such damages as they shall think proper, together with costs. 23 Geo.3. c. 70. s. 31.

And no plaintiff shall produce any evidence, except such as shall be contained in the notice, nor recover any verdict, unless he shall prove on the trial that such notice was given; and in default of such proof the defendant shall recover a verdict and costs. s. 32.

On neglect of tendering amends, such person may, by leave of the court, at any time before issue joined, pay into court such sum of money as he shall see fit. s. 34.

And if any action shall be brought against any officers of exactions against cise, or any others acting in their aid, in the execution or by reason of their office, the same shall be brought within three months, and shall be laid and tried in the county where the facts were committed, and the defendant may plead the general issue, and give the special matter in evidence; and if the plaintiff shall be nonsuited, or discontinue, or if upon a verdict or demurrer, judgment shall be given against him, the defendant may recover treble costs, s. 34.

Treble costs.