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tfsuch forfeitures upon the goods and chattel* (14) of Iht offender, and to cause sale to be made, if they shall not
excise, it is enacted by iGeo. 2. st. 2. c. 16; thai every such ad. judication1 shall be executed by variant of (tin/ three commissioners, whether such commix.'ioners .shall or shall not be the lommitsioners by whom the adjudication shall be made, vr whether such three commissioners, were commissioner* ul the time, then such adjudications be made. s. 5.
(14) Far the levying of such forfeitures on the goods and ihittels of the offender.] And by 28 Geo. 3. c. 37, AII goods Ikying of pi?-^ nd commodities, in respect whereof any duly of excise is ins- Wiium. po*d, and ull materials, preparations, utensils and vessels, in the custody of the maker or manufacturer of such goods, or of W/ftrson in trust for him, shull be liable to all the duties i> arrsur from such maker or manufacturer, for such or the hit goods; and shall also be subject to ull penalties incurredly htm, or any other person, using any zourehouse or other place to him belonging, for any offence again*/ any act reciting to the duties on such goods; audit shall be lawful in such cases to levy such duties and penalties* and use such proteedings as may lawfully be dune in relation la such goutls, in KHlhe persons or offenders were the true tiisi.ers thereof . s.21.
Ifu person subject to the payment of excise duties, who »in arrear for the single duties, becomes a bankrupt, and is •onticled after the assignment of his effects, tiie double duties «!"alien upon the cxciseable commodities, utensils, and materials, in the bands of his assignees, and the commissioners or •fijistrates may authorise the penalty to be limed,«/jon ull such wvmoilities, and all the material;, preparations, utensils, and wtels for making thereof, "in .the custody of the bankrupt, *rany person or persons in trust for him ," for \<\ Lord SUmsJiclti, Ch. J. the assignees do by privity statu! in trie place of Hie bunk.rupt; they are his representative, every equity that • ouhl affect him, they are liable to: il In- lias pledged tliey Bust redeem, and there cannot be a i/uesti >n, but, that as tu tui" tort of lien, the assignees and the bankrupt are the same; it nas been repeatedly so determined. Strucy y. llulse, Tr. Tcr. 20 Geo.3. 2 Doug. Hep. Svu. eti. 411.
But if the warrant b^- issued to levy the penalty on thr. goods sf the bankrupt generally, it vill be b,id. and cinn.jt justify Ueseuureof goods iu the handi ot the assi^ne^a. For in tho ewe of Justin r. It lutein tul and others, Mic. 'i'er. 30 GYt». S. where the- excise officers h:id seized goods :u t.'u nands of isiitmecs, by virtue ot a warrant directed to them, authorising 'b'm to levy the peualty " on the good* and chattel*" of th» baakrupt gem-rally, this b.in^ after tne party haJ been declared wokrupij nuii aftur ,iii« cuuuni.-'iion.eri havi uxecuttd ■* pttt* be redeemed within fourteen datjt (15); and for ttant «J sufficient distress (IQ)to imprison the party (17) till satisfm. tion.
visional assignment of his estate, It Was Held by the court, that the proceedings by the excise officers could not be justifted,hias. much as the warrant directed the seizure to be made,of the goods of the bankrupt, when it was clear that at the time of the seizure,th« goods taken wore not the goods of the bankrupt, but were <hvested out of him by the bankruptcy, and the provisional as. signment made! under it. 6 Turin Rap. 438.
And the Court were also clear, that this warrant could not
be supported on another ground, which was this: it directed
the seiz'ire of all the bankrupt's goods generally, whereas tin
excise laws in this place only give a lien on, and authorise th*
seizure of those goods that are liable to the duties, and th*
materials and utensils for making the same. Ibid.
Selling the di?- C5) And to cause sale to be made, if not redeemed atfrt
tress, fourteen days'] But by 27 Geo. 2. c. 20, it is enacted, That
in all cases where a>iy justice of peace is, or shall be impozcr.
ed by any act of parliament, to issue a zoarrant of distress for
the levi/ing any penalty, he may order the goods distrained to
be sold, within a certain time limited in such warrant (so ai
such time be not less than four days, nor more than eight davsl,
unless the penally, with the charges of taking and keeping the
distress be sooner paid, *. s. 1.
(10) And for want of sufficient distress."] If on the warrant to seize the utensils and goods, the officer doth not seize sufficient, to levy the sum directed by the warrant, there may in such case, be made a warranto seize and imprison the body of the defendant until satisfaction is made for the residue; for tho conviction creates a debt, from which the party is not discharge ed, until full payment be made thereof, and the remedies hereby given to enforce such paymcnt,arc in the nature of the common law executions.
But as such warrant to imprison must be grounded on the first warrant'o distrain ; such warrant must be returned,stating either that all the money was not levied thereon, or that no distress could be found, as tlie case is; and upon this return, such fur' ther warrant to imprison may be issued. Offenders (17) To fmprison the party.] And if the parties remove ont
escaping out of 0f t)le jurisdiction where the duties- were charged, or offeuiet the jurisdic- J °'
* The original power of the commissioners is not altered, by tbis general act, (lie provisions whereof upply solely to proceedings by justices of pence. The commissioners therefore in all their warrants of distress, d» ■ot direct the goods to be told till fourteen days after their seizure.
And no writ of certiorari shall supersede execution or other proceedings, upon any order made by the justices in pursuant*
committed, it is enacted by 18 Geo. 1. c. 26. s. 18, and 5 Geo. &■ c. 48. *. 26, 'fluit the commissioners and justices respec(fcdy. within uhoie jurisdiction any person charged by any art concerning the ditties of excise, or any other duties under the management of the commissioners of excise, or who lutth tmmitted any offence against any of the said acts, shall be )md, may summon, hear, adjudge, and determine, and issue a*} process or wsrrant, in the same manner as they m'/rhl have t#»re done, in case such offences had been committed within
I'n'r jurisdictions ; and if they shall, upon any judgment given bjtkem. issue a warrant of distress, and the person authorized to execute the same, shall make a return thereto, th il no sufMtxt distress can be found; it shall be lawful for the said onuriuioners and justices resjtectively, within whose jurisdiction Ike party shull at any time be found, against whom such, wirrant shall have been issued, upon producing to them suck xtrrant, and return thereof, to 'commit such offender to the *eit county gaol, till satisfaction be made.
And it H further enacted by 32 Geo. 3. c. 10, That in case oyperson against whom any warrant ol" commitment in exccnuoo, commonly called a body wai rant, shall be issued by any three commisioners of excise, or by any justice or justices- of the f«fce, shall escape, go into, reside, or be in any other county <"■ plsc« out of the jurisdiction of the commissioners or jusfat granting such warrant, it shull be lawful for the three "nsaisrioners, or any justice or justices of the pence, of any uunty or place, xltere such person shall cscajie, go'into, reside, or be, upon proof being muile on oath of the hand-writing of tic commissioner^ or justices granting such warrant, to indorse h» or their name or names on such warrant, which shut! be a ii'jltient authority to the person bringing such warrant, and t» (ill other person* to whom it was originally directed, to exewte such warrant, in such other place, out of the jurisdiction of the commissioners or justices granting the same; and to wny ami convey such offender before tlie commissioners or justice or justices who indorsed such warrant, or some other justice or justices of the county or place where such warrant Kus indorsed, who are, by indorsement upon such warrant, t» commit the offender to the common gaol or house of correction of tlie county or place, where such warrant shall be cxented, according to the exigency of such warrant, there to remain until delLser.ed by. due course of law. s. 1.
And oo action, information, indictment, or other prosecif lion, thail -he brought or prosecuted against the commissioners or justices who ihull indorse such warrant) but the party shall
Yw.. II, li
of the acts. 12 Car. 2. c. 23. s. 16; and 12 Car. 2. c. 24. s. 50. , .
And by 6 Geo. I.e. 21, Every seizure of sweets and also every other forfeiture and forfeitures * which shall be madebg virtue of any act whatsoever, relating to the duties of excise, or to any other duty, under the management of the cotnmis. sioners of excise, may be proceeded upon, heard, examinedtnto, adjudged, and determined by the same ways, and in the same manner as is hereby directed upon seizures of brandy; ant. such proceedings shall not be liable to any appeal or certiorari, s. 22.
Condemnation 'And such method is as follows: that is to say, all suchsei.
oi seizure* ~ures shall, in a summary way, be heard and determinedly, viz. if made within the immediate limits of the chief office is London, the same shall be determined in a summary way by the commissioners of excise (or any three of them, 1 Geo. 2. st. 2. c 16. s. 4.); and if made without the limits of the saidexelse office in London, then the same shall be heard, adjudged, and determined by and before two justices of peace residing near to the place where such seizures shall be made; ohicft commissioners and justices shall cause the persons in siws custody such seizure was found, to be summoned to appear be fore them, and upon their appearance*or default, to examine into the cause of the seizure, and give judgment, and to issue out their warrants for sale; and such judgments shall be final, not liable to appeal, or to be removed by certiorari. s 10 20»
"But where no person, within twenty days next after such seizure, appears to the officer who made such seizure, to clem the same, then if such seizure be made within the limits of the chief office of excise in London, the officer who made the set. sure may, after the expiration of twenty days, cause notice* writing, signed by the solicitor of excise, to be affixed at (« Royal Exchange, signifying the day, and time of the day, M the commissioners of excise zaill proceed, to hear the matter o/
» See tie case of The K. v. Whilbrcad, ",(19,) infra.
be at liberty to bring or prosecute such suit against the commissioners or justices who originally granted such warrant
(17) All such seizures shall in a summary way be hean and,deter mined.'] And by 9 Geo. 2. c. 35, All justices ofpeact before whom any seizure shall be brought to trial or heapH arc to proceed to the trial of the merits of the cause, withcu inquiring into the fact, form, or manner of making the seizure tuck seizure, and to the condemnation thereof; and if such sei
ture be made out of tlie limits of the chief office, the officers
sho shall make such stizure may, after the expiration oftz;cnty
d'jp, cawe public notice to be given by proclamation, at the
uit market town to the place of seizure, on the next market
dai/, after the expiration of the snid twenty day*, of the day
tindplace, when and where the justices icill proceed to hear
tknatter of\uch seizure, and to the condemnation thereof;
i: sWcA ca\es the commissioners and justices respectively are to
protetdto examine into the cause of >uch seizures, and to give *
pigment for the condemnation thereof; which judgments shall
k as final, as if the owners of the seizures or persons in whose
curtodjf the same were, had been summoned to attend the said
umimoiicrs and justices ; and shall not be liable to appeal
or to be removed by certiorari, s. 21, 22.
Batduubls having arisen, whether by (he generality of the wills in sec. 22. the right of appealing to the commissioners of appeals, from judgments given by the commissioners of ex. liseon account'of forfeitures and offences (19) relating to the
(18) On account of forfeitures and offences."] In tho case Certiorari how olTheKingy. lVhitbieud*,*Mic. 11 Geo. 3. Ld. Mansfield fartaken away "W, that, this clause speaking of forfeitures, and adding, by the acta, and offences relating to the duties of excise, shews that the legislature did not by the words forfeiture and forfeitures in iGeo. 1, mean specific forfeitures only; but aha pecuniary Matures; and that by mentioning appeals only in this explsutory clause, and not certioraris (w«iich are spoken of in tte same breath iri the act of Geo. 1.) it seems plain, that the legislature intended by 6 Geo. 1, that certioraris should be taken uxzay, and that the right of appeal only should remain. 4 Doug. 8v-o. edit. 551.
And as the powers of the commissioners and of the justices of the peace are the same in every point of view, other than in respect to the limits of their respective jurisdictions, it seems, that whenever the statutes take away the certiorari, in the case
* This was amotion, fir a rule to shew cause, why a certiorari should nm issue lo remove a conviction by the commisaiimersif excise, for lite double ■wifson bar, into the court of King's Bench—(Vole, the certiorari tor the btaovalatsuch convictions by justices, is eipressly taken away by It Car. *-c.S3. i. 36. and 12 Cur. t. c. 24. »• 50); and the court were clearly of "P'ltion, that in such caie, the certiorari did not lie ; but if it did, it ought t* *« granted uimn cause shewn; and as the affidavits did not proceed °l»n any alleged want ofjuristliction, but contained objections tu the cmvietioti on the mcrirs the court would not grant the certiorari, if they n«l (lower to do it; tor such objections are properly the subject matter of •Pi**!, and that remedy outih.1 tu be resorted to. 2 Doitgl. Bw. edtt. Hi, Jo