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mits of the chief office (2), shall be heard and determined by the chief commissioners of excise (or any three of them (3); } Geo. 2. st. 2. c. 16. s. 4.) or by the commissioners for appeals In case of appeal (4).

support from the courts of law. K. v. Thompson, 2 Term Rep. 18.

Jurisdiction of (2) Within the immediate limits of the chief office.] The ju. commissioners, risdiction granted to the commissioners and the justices of the and justices in peace, by the acts relative to the excise, is distinct, for that of the general the

game.

commissioners is limited to the bills of mortality; while that of the justices extends to all other places: but in every other point of view, the powers of the commissioners and the justices are the same. K. v. Francis Abbot, 2 Douglas, 8vo. edit. 555.

And by 24 Geo. 2. c. 40, The parish of St. Mary le Bone shall be under the care and management of the head office of excise in London. s. 27.

(3.) Or any three of them.] And by 1 Geo. 2. st. 2. c. 16, It shall be sufficient in the record of such proceedings, to men tion that such complaints are made to three commissioners, with out mentioning their names; and every adjudication of such three commissioners shall be valid.

S. 4.

Appeal allowed (4) Or by the commissioners for appeals, in case of appeal.] from the judg- By these words in the above acis, an appeal is expressly given ment of the from the judgment of the commissioners of excise, to the comcommissioners. missioners for appeals; and where there are objections to a conviction on the merits, such objections are properly the subject matter of an appeal, and the party ought to resort to that remedy.

Subject to certain rules.

But by 15 Car. 2. c. 11, No appeal, in cause of excise, shall be admitted, until the appellant shall have deposited the single duty, in the hands of the commissioners, and given security to the commissioners of appeal or justice of the peace, where such cause is to be finally adjudged, for such penalty as was ad judged against him; and if upon the hearing of such appeal, the original judgment shall be reversed, the commissioners shall restore as much as shall be adjudged to the appellant, and the party originally prosecuting shall pay double costs; but in case the first judgment shall be affirmed, the party appealing, shall pay the like costs unto the commissioners complained of. s. 19.

And no appeal in any cause of excise within the limits of the chief office of Loudon, shall be admitted, unless the same be brought within two months after the first judgment, and notice thereof given or left at the dwelling house of the party; nor shall any appeal in any matter of excise in any other place be admitted, unless the same be brought within four months after the first judgment, and notice given. §. 26.

And all such forfeitures and offences, made and committed When befor● within other places, shall be heard and determined by any two justices, justices of the peace, residing near (5) to the place, where such forfeitures shall be made, or offences committed, and in case of neglect of such justices, by the space of fourteen days after complaint, and notice thereof given to the offender, the sub-commișsioners shall hear and determine.

And the party aggrieved (6) by the judgment of the sub-commissioners, may appeal to the next quarter sessions, whose judg ment shall be final;

(5) By any two justices residing near to the place.] The ju- Jurisdiction of risdiction in these causes, is not by the above acts limited or con- justices.

fined to the nearest justices; therefore, any justices, although not the nearest, may proceed therein. 1 Shaw's Jus. 6th edit. p.321, 322.

But it is not by the said words intended, that the justices of a county at large, dwelling near to a town corporate, which hath justices of its own, and an exclusive charter, shall have power to intermeddle with regard to offences committed within such town corporate-the acts only vest the jurisdiction in justices of counties, cities, and places, with respect to their local jurisdictions within such places. Talbot v. Hubble, 2 Strange 1154.

And by 15 Car. 2. c. 11, No commissioner for excise, or com- Commissioners, mon brewer, or innkeeper, shall have power to execute as a jus- brewers, and tice of the peace, any of the powers contained in the laws concern. innkeepers, not ing the excise; and if the said persons shall act contrary here- to act as jus anto, all things so acted shall be void. s. 8.

Neither are makers of glass, distillers of or dealers in spirituous liquors or dealers in wine to act as justices, in matters relating to the excise on those articles.*

tices.

(6) The party aggrieved by the judgment of the sub commis- No appeal from oners, may appeal.] By these acts an appeal is expressly the judgment of given from the judgment of the sub-commissioners, as well as the justices, the chief commissioners; but there is no appeal given from the judgment of the two justices; and it appears plainly from the aforesaid act, 15 Car. 2. c. 11. s. 19, that it never was the intention of the legislature to give an appeal from the judgment of the justices; for speaking on the subject of costs upon appeals, it says, yet in case the first judgment is affirmed, the party appealing shall pay costs to the commissioners, or subcommissioners, and yet this very ac 1gives a jurisdiction in certain cases; now, if the legislature thought an appeal lay from their judgment they would certainly have made the like pro

See the different sections relating to such articles,

•xcept speci

Which commissioners for appeals, and the commissioners for ercise, justices of peace, and sub.commissioners, are upon any information (7), to summon (8) the party accused, and upon his

vision as to them, with regard to the costs: By the court, in The K. v. The Justices of Surry, 2 Term Rep. 509.

The same point was also determined upon the construction of the general clause in 42 Geo. 3. c. 38, relating to the malt duties, viz. sec. 37, authorising the levying of the duties, ac cording to former laws of excise; for there THE COURT again held that there was no appeal to the sessions, from a conviction by two justices upon that statute, for any penalty incurred under the same, because such appeal is not authorized by the sta tute of Car. 2, and THE COURT cannot take into their com sideration, whether it would be expedient, that there should b an appeal to the sessions in such a case, if there be no word of reference to any act, giving such an appeal, and they cannot supply the want of them; and they added, that if such an onis. sion were not intended, they could only say of the legislature, quod voluit non dixit. Tr. Ter. 45 Geo. 3. Rer. Skone, 6 East's Rep. 514. 2 Smith's Rep. 642.

In some acts,

there are however special provisions ally provided. which allow appeals from the judgment of the justices, bu these are only in particular cases, as in the case of Candles, by 23 Geo. 3. c. 21.-Hides and Skins, by 9 Ann. c. 1. s. 36.As to Malt, by 12 Ann. c. 2, and extend no further.

Limitation of informations.

For according to the above case of The King v. the Justice of Surry, and the subsequent case of the K. v. Skone, the fai construction of the clauses of reference, usually inserted in th excise acts, seems to be, that all the general powers and provi sions, given and made in acts, in pari materia, shall be virtuall incorporated in the acts; but that such provisions, as are alway considered as special provisions, shall not; and that the powe of appealing from the judgment of the justices seems to be this kind, and does not attach without being expressly given 2 Term Rep. 510.

(7) Are upon any information.] And no information shal be brought for any faise or misentry, or offence, unless the same be entered before the persons appointed to determine th same within three months* after every such offence; and no tice be given to such person, against whom such information shall be laid in writing, or left at his dwelling house, within one week after the laying such information. 1 Will. and Mar. st. 1. c. 24. s. 16. 12 and 13 Will. 3. c. 11. s. 17.

The first of the above acts of Will. and Mar, in fact, re lates to common brewers, and the latter to distillers and vinegat makers only; but by the general clause, in all other excise acts

That is, within three lunar months, of 28 days each, and not within thres

Calendar months.

sppearance or contempt,to proceed (9) to the examination of the fod, and upon proof (10) thereof, either by confession of the

referring to the act 12 Car. 2, or any other law relating to the excise duties, this direction is virtually incorporated in all the other acts, and to be generally observed in the prosecution of offenders.

(8) To summon the party accused.] And by 32 Geo. 2. Summoning , Where the commissioners of excise and justices of peace, offenders. have respectively issued out any summons, for the appearance of persons offending against, or for forfeitures incurred, by the las of excise, or other laws for collecting and securing the duties, under the management of the commissioners of excise, which hath been left at the house or usual place of residence, or with the wife, child, or menial servant of such persons, every mmons so left, shall be a sufficient summons, and as edral a notice as if the same had been delivered to the proper hands of such persons to whom the same was by name directed. s. 1.

And in all cases relating to the excise, or to any duties under the management of the commissioners of excise (except where particular directions are or shall be enacted for summoning offenders, or condemning seizures), the leaving such summons the house, workhouse, warehouse, shop, cellar, vault, or al place of residence of such person, directed to such perby his right or assumed name, shall be as effectual a notice and summons, as if the same was personally delivered into. the bands of the party, for whom the same shall be designed, and as if the same was directed to the party, for whom the Home shall be designed by his proper name. s. 2.

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be heard in the

(9) Proceed to the examination.] And by 15 Car. 2. Complaints to 11. All complaints shall be heard and determined in the procounty, or in the several ridings and divisions in York. proper county. hire, and Lincolnshire, s. 22.-but see 18 Geo. 2. c. 26, in p. 259 infra, in cases where the offenders escape out of the proJer jurisdiction.

witnesses.

(10.) And upon proof.] By 7 Will. 3. c. 30, It shall be law- Summoning ful for the commissioners of excise und justices of peace, upon any information for any offence against the laws of excise, lo summon any person (other than the person accused) to ap year before them, and to give evidence; and in case of neglect to spear, or if such person shall refuse to give evidence, he hall forfeit 101. s. 24.

And the printed summonses issued in blank, by order of the commissioners, to be afterwards filled up by their officers, without any special directions from the board, is sufficient, although not signed by any of the commissioners, nor issued in their individual names, such having been the usual course of of.

Mitigation of penalties.

Warrents

should be

des the lands

and seals of the justiers.

party, or by oath of one witness, (11) to give judgment (12) and issue out warrants under their hands (13), for the levying

fice, according to their constant practice, and in conformity with the practice of the superior courts, as to subports, which are constantly issued in this manner, and sent down in blank into the country, and then filled up. Rex v. Steventon, Ea. Ter. 42 Geo. 3. 2 East's Rep. 362.

But justices of the peace must always sign the summons is sued by them. 2 East's Rep. 366.

(11) If an excise officer as a witness, states in language appropriate to his employment, that he surveyed the malt. house of the defendant, or any like place, subject to the sur vey of such an officer, and there discovered an unlawful opera. tion; it is prima facie evidence, that the defendant was at that time a malister, or person subject to such survey; for other. wise it could not be properly called his malt-house, or the like; nor would the officer have had authority to survey it; because by the excise laws, the party must enter the place, be fore the officer can survey it. The K. v. Crisp, E. 46 Geo. 3. 7 East's Rep. 389.

(12.) To give judgment.] And by the said acts, 12 Car. 2 c. 23. s. 20.-12 Car. 2. c. 24. s. 46, and 22 & 23 Car. 2. c.5. s. 8, The justices, commissioners, or sub-commissioners re spectively, when they shall see cause, may mitigate, compound, or lessen the forfeiture, penalty, or fine; so as the same b not made less than double the value of the duty of excise, whic ought to have been paid, besides the reasonable costs an charges of such officers, or others as were employed therein, t be to them allowed by the said justices.

But it is not necessary in the mitigation, to mention or dis tinguish so much for the offence, and so much for the charge for the justices in the proportioning their mitigation, in an particular case, may first consider, what sum they think pro per to be paid for the offence, and what for the charge sustained by the prosecutor; and in making their mitigation they may adjudge the payment of one gross sum, sufficien both for the one and the other. 1 Shaw's Jus. 6th edit 344.

(13) And issue out warrants under their hands.] Althoug un the acts do not express, that the warrants shall be under th hands and seals of the justices, but only under their hands, yet as in other cases*, the warrauts of justices are required be under hand and seal; it is adviseable to issue out such wat rants according to the usual course, under the hands and seal of the justices.

And in the case of convictions before the commissioners

• See Bank, c. 13. s. 21. ↑ Hate, 577,

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