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duties of excise; and also the right of appealing to the quarter sessions, in cases where judgments happen to be siren by two justices, on account of offences relating either to Ihs duties on malt, or to the duties on hidts and skins were not taken away and repea'eJ, it is by 1 Geo. 2. st. 2. c. 16, declared, that the said act of 6 Geo. 1 c. 21, doth not extend to take amy such right in any of the said cases, s. 3. Valuation t9 be And that a vacation may be put on such seizures before put oi. good* the same are condemned, agreeable to the practice of the court Wore con- of uxehcquer, it is enacted by 12 Geo. 1. c. 28, That one or more justices shall have power to administer an oath, to onjf person, skilled in the value of goods, vessels, boqts,or carriage/, horses, and cattle, mentioned to have been seized, in any informotion exhibited before the justices, to view the same, and make return of the species, quantity, and value; and after condemnation the said goods shall be sold, where the commitsioners shall think proper. 12 Geo. 1. c. 28. s. 16.

But the commissioners of excise may cause all tea and cofes teized within London, and condemned, to be publicly soldtkere to the best bidder; and such tea and coffee as shall be sebtii* other places, they may, after condemnation, cause the same tope brought to, and publicly sold in London ; and for such foreign brandy, runty or other foreign exciseable liquors seisti,

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of.cormctions by the one, they also do so far as to the other. K. v. Francis Abbot, Hit. 23 G. 3. 2 Dougl. Svo. edit a5i.

But although the 6 Geo. 1. takes away the certiorari, in the ca^eof all forfeitures and penalties, created before that time; yet it does not necessarily follow, that it is taken away in cases, of forfeitures and penalties introduced since j for notwithstanding it is true, that the general clause? of reference in subse.. quent acts, re-enact those to which they refer, as much as if ihey had been expressly repeated, so far at regards the form, and the mode of prosecution and conviction ,■ yet it is not 4 consequence, that it is equally true, as to what shall or may be clone after cotiviction ;—it seems therefore, that a certiorari wtf lie in all subseqvent cases, unless the same is expressly lake* away by the statute, which creates the offence ; according to the old general rule, that nothing but express negative words shall take away the jurisdiction of the court*. A. v.Francis Abbot, Ml.' 23 Geo. 3. 2 Doug. »vo. edit. 552.

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they shall cause the same to be publicly sold to the best bidder, at suck places as they shall think proper. 12 Geo. 1. c. 28.

And it is farther directed by 21 Geo. 3. c. 55, That all tea, ■seized by any officer for the inland duties, shall, before sold, tc sent to, and deposited in some warehouse, appointed by the commissioners of excise, within the city of London, in ordr to it there sold; all which teas shall be sent to the said warehouses with permits, signed by the officers of excise or supervisors, expressing that the tea sent is seized as forfeited or tmdtmned. s. 23.

And if they think Jit, they may cause such tea, as cannot be r

*M for is. 8 pound, to be burnt or otherzche destroyed; and, the person making seizure to be rewarded, as they shall think proper, Dot exceeding Is. 6d. for each pound of such tea. 12 <?». 1. c. 28. *. 3.

Bat all tea seized by the officers of customs, and condemned according to law, shall be sold publicly to the best bidi '■'ff, at such places as the commissioners of customs think pro. per, without requiring such tea to be sent to Londdn. 24 Geo. titss.t. c. 47. 8. 31.

If upon the trial of any indictment, information, action, Officers oh tri»l "•fi or prosecution, or any other proceedings relative thereto, need not proKij question shall arise, whether any person be an officer of any ,iu". ll>eir«o«« onmh of his majesty's revenues, or commissioned to act as s'on,• »«rf, ptoof may be made that such person was reputed to be, WW«! such exercised such office, or acted under sack com-' fusion, without producing or proving the particular commis•>«, thereby such officer was appointed; and such proof shall kkmedgood evidence. 26" Geo. 3. c. 77. s. 12.

A*A if any goods liable to duties of excise, or inland duties, Proof to lie o» tail be seized by virtue of any act noto in force, or hereafter ili» claimant*. '" lie made, or if any action shall be brought by the owner or diimer of any such goods, against any officer of excise, or per. *W acting in his assistance, for any thing done in pursuance of any such acts, the proof of the payment of the duties, shall TM upon the owner or claimer, and not on the person zcho seiz*d the same, or against whom the action shall be brought. 23 Geo. 3. c. 70. s. 35.

Or if any action shallbe brought.'] Before the passing ef this act *fthe23Geo. 3, ithad been determined in the court of common P'su, in the cases of S alum on v. Gordon, and Hcn^haw T. Plea*>>•«, that the former acts which laid the onus probandi, that ths foods had paid duty, upon the clairnant,exteuded only to prosecui ttons in the court of Exchequer, and not to actions of trespass oroughtbysuch claimants, on account of the seizure ; from whence "followed, that the officers were obliged in such actions to she* **•■

w»t the goods were forfeited: this difficulty it however no* f«B0Ted by fwe« of Urn «bov« clauw.

1st. Against tn alehoose-keeper for arrears.

VII. Precedents of proceedings under tke excise laws.
I. Forms of informations. -

Monmouthshire, "^ Be it remembered that this day of

year of the reign of our so

to wit.

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vereign lord king George (he third that now it, at in the said

county of 7 /, gentleman, who as well for our said lord the

king as for himself doth prosecute, cometh before us V J and S J, esqrs. two of his said majesty's justices of the peace for the said county, residing near to the place, where the forfeiture herein after mentioned was made, and in his proper person, as well for the tame lord the king as for himself, exhibiteth to us the said justices a complaint and information, and thereby inj'ormeth us, that at several times between- the day of and the day of

both now lust past, at —— aforesaid, one O O, at a common alt' house then and there belonging to and used by him, did bras the several and respective quantities of beer and ale following; that u to say, twenty barrels of strong beer, and strong ale, each above sixteen shillings the barrel, exclusive of the duty, and fifteen barrels of small beer not above sixteen shillings the barrel, «c!asive of the duty; and that the said O 0, at and during the time and times of brewing the said beer and ale and of every part thereof, was, and yet is a common a lehouse-keeper; and that there did accrue and become due to his saia\ majesty from the said 0 0, for the said beer and ale so by him there brewed as aforesaid, certain rates, duties, and sums of money, amounting in the whole t> pounds of good and lawful money of the united kingdom of

Great Britain and Ireland, o/Euglish value and currency; which said rates, duties, and sums of money so accrued, or any part there of, the said O O hath not paid or cleared off, to or for the use vl his said majesty, within a month next after he (according to th\ form of the statute in such ease made and provided) did ntatf, or ought to hate made, his entry or entries of the said beer or ale so by him there brewed as aforesaid, or of any part thercoj or at any time since ; but the same yet remain wholly due a«\ unpaid, contrary to the form of the said statute in such case mac] and provided; whereby he the said O O hath forfeited double value of the said rates, duties and sums of money remaining unpaii as aforesaid; that is to say, pounds of like money; <M

tin. reupan the said 11, who as well for his said majesty as foi himself doth prosecute, humbly prays the judgment of us the tan justices in the premises; and that he may have one moiety of the sail forfeiture according to the form of the statute in such cat made; and that the said O O may be summoned to answer the sail premises, and to make defence thereto, before us the said jiuticet

Or if against a maltster for concealment] say—That O O, d i in the said county of , upon the day c\

and lun"

before and ever since, at

aforesaid, in th e said count

last past,

aforesaid, in the parish of

of—-—, icas, hath bien, and yet is a maker of malt chargti bad chargeable tcith several rates and duties due and payuble In our saidiorereign lord the king, by virtue of the statute in such case made and provided ; and that the said O O, within

three months now last past, that is to say, upon the said day

of at aforesaid, in the parish of aforemid, in the said county of , being then and there such

maltster and maker of malt as aforesaid, did fraudulently hide, conceal, and convey away a quantity of malt by him made; that is to say, twelve bushels of malt, by him so made as aforelaid, from the sight and view of one O £, who then, and long kforcnas, and ever since hath been, and still is the gager appiinted to take an account of the same, and who was then and tkre endeavouring to take such account; which hiding, concealing and conveying away as aforesaid, are contrary to the form nftkestatute in that case made and provided ; whereby he the »ud 0 0, for every bushel of the said malt so hid and conceald hith forfeited 10s. of laicful money of the united kingdom efGrcat Britain and Ireland, o/Knglish value and currency, amounting in the whole to the sum of 61. of like lawful money. Jnd thereupon the said I 1, who as well for hit said majesty at for himself doth prosecute, humbly prays, fyc. as before.

Or if against a paper.maker for removal of paper before 3^' ^g*'"g*

charged],—say, That one 0 0 of in the parish o/^remov-iug

■ , paper-maker, upon the day of —— last past, paper before

aid long before and ever since, at aforesaid, in the charged ; ai.d

parish of aforesaid, in the said county of , was, *?' lTM° P*»a'

hath been, and yet is a maker of paper charged and chargeable ^ off«nce«, vHh several rates and duties, due and payable to our said so. ixrrign lord the king, by virtue of the statute in such case rude and provided ; and that the said O O, within three months

mi last past, that is to say, upon the said day of -,

it ((foresaid, in the parish of aforesaid, in

the said county of , being then and there such maker of

paper as aforesaid, did remove, carry, and send away, and did suffer to be removed, carried, and sent away, several luanlilies or parcels of paper, by him there made, thai is to

'ay, —— reams of paper, of which said roams of paper

so removed, carried, and sent away, and so suffered to be removed, carried, and sent away as aforesaid, or of any part or parcel thereof', no account had been first taken by the proper officer, duly appointed in that bthalf, to lake an account of the same. And the said I 1 dues further give the said justices to understand and be informed, that the said O O after.

vards, to wit, upon the 15th day of : last past, at ■■

aforaaid, in the parish of :aforesaid, in the said county

of— he the said O O being then and there a maker of

jrajJtr charged and chargeable with such duties as aforesaid, did remove, carry, c\c. [as before jn respect of another quan

tity remored without notice] ; thereby he the taid 0 0 hath forfeited the several sums of 50/. anil 60/. of lawful money of the united kingdom of Great Britain and Ireland, of English value and currency; that is to .say, the Firm of 501.* of like lauful money for the offence committed by hit* on the said 14th day of as aforesaid, and also the further sum of 501. of like lawful money for the offence committed

by him the said O O, upon the laid 15th day of. as afore.

said, amounting in the zchole to the sum of 1001. of like law-
ful money. And thereupon the said I I, who as well for his
taid majesty as for himself doth prosecute, humbly prays, (jc.
as before.

II. The form of a summons on the information.
To Mr. O O, alchousc-kecper.

Summon* Monmouthshire, 1 We F J andSJ, esqrs. two of his majesty's

to wit. J justices of the peace for the said county of

; do hereby give you notice, thail I, gent, hath this day

exhibited before us, an information against you, for the sum of

pounds, being, double the value of certain duties ofexehe,of

beer and ale by you brewed, the single duties whereof you (as he allegeth) ought long since to have paid, but have neglected »o to do: you are therefore hereby required, to appear befort

us, at the house of ■■, known by the sign of the ,i»

in the said county of , on the < day of

now next ensuing, at of the clock in the forenoon of the

tame day, then and there to answer to the said information, andto make defence thereto; but if you neglect so to do, me shall proceed as if you was personally present. And we do fur. titer authorise and require Mr. O E, officer of excise, or any other officer of excise, to serve this oar summons, and to attend us at the lime and place last mentioned, then and there to makt a return thereof to us the saidjustices. Given under our hands [and seals'] at in the said county, this ■■ ■■ .. da) ei

III. The form of a summons for witnesses.

Monmoutbshiie.l „, „, rrr ,
to wit. } ToW.-fT. of .

Whereas we whose hands and seals are hereunto set, beinf two of his majesty's justices of the peace, in and for the»mi

county of , have received information that O O, of

<— in the said county, alehouse.keeper, did on the

day of now last past, brew and sell ale and beer, and

t\oth not made entry thereof, according to the statute in ikd

* Se» U»e article Ftptr u.der this title*

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