Valuation to be put on goods before condemnation. Sale thereof. duties of excise; and also the right of appealing to the quarter sessions, in cases where judgments happen to be given by two justices, on account of offences relating either to the duties on malt, or to the duties on hides and skins were not taken away and repealed, it is by 1 Geo. 2.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 away such right in any of the said cases. s. 3. And that a valuation may be put on such seizures before the same are condemned, agreeable to the practice of the court of Exchequer, it is enacted by 12 Geo. 1. c. 28, That one or more justices shall have power to administer an oath, to any person, skilled in the value of goods, vessels, boats,or carriages, horses, and cattle, mentioned to have been seized, in any information 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 commissioners shall think proper. 12 Geo. 1. c. 28. s. 16. But the commissioners of excise may cause all tea and coffee seized within London, and condemned, to be publicly sold there to the best bidder; and such tea and coffee as shall be seized in other places, they may, after condemnation, cause the same to be brought to, and publicly sold in London; and for such foreign brandy, rum, or other foreign exciseable liquors seized, of convictions by the one, they also do so far as to the other. K. v. Francis Abbot, Hil. 23 G. 3. 2 Dougl. 8vo. edit 555. But although the 6 Geo. 1. takes away the certiorari, in the case of 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; for notwithstanding it is true, that the general clauses of reference in subsequent acts, re-enact those to which they refer, as much as if they had been expressly repeated, so far as regards the form, and the mode of prosecution and conviction; yet it is not a consequence, that it is equally true, as to what shall or may be done after conviction;-it seems therefore, that a certiorari will lie in all subsequent cases, unless the same is expressly taken 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. K. v. Francis Ab bot, Hil. 23 Geo. 3. 2 Doug. 8vo. edit. 552. And there is a material difference between a certiorari and an appeal; for the right to a certiorari is a common law right, and cannot be taken away but by express words. But the right of appeal is not a common law right, and therefore it will not lie in any case whatsoever, unless it is expressly given. they shall cause the same to be publicly sold to the best bidder, at such places as they shall think proper. 12 Geo. 1. c. 28. 3.1. And it is further directed by 21 Geo. 3. c. 55, That all tea, seized by any officer for the inland duties, shall, before sold, be sent to, and deposited in some warehouse, appointed by the Commissioners of excise, within the city of Londou, in order to be there sold; all which teas shall be sent to the said warehouses with permits, signed by the officers of excise or super visors, expressing that the tea sent is seized as forfeited or condemned. s. 23. And if they think fit, they may cause such tea, as cannot be sold for 5s. a pound, to be burnt or otherwise destroyed; and the person making seizure to be rewarded, as they shall think proper, not exceeding 1s. 6d. for each pound of such tea. 12 Geo. 1. c. 28. s. 3. But all tea seized by the officers of customs, and condemned according to law, shall be sold publicly to the best bidder, at such places as the commissioners of customs think proper, without requiring such tea to be sent to London. 24 Geo. 8. sess. 2. c. 47. s. 31. duce their com missions. If upon the trial of any indictment, information, action, Officers on trial suit, or prosecution, or any other proceedings relative thereto, need not proany question shall arise, whether any person be an officer of any branch of his majesty's revenues, or commissioned to act as uch, proof may be made that such person was reputed to be, or had as such exercised such office, or acted under such commission, without producing or proving the particular commission, whereby such officer was appointed; and such proof shall be deemed good evidence. 26 Geo. 3. c. 77. s. 12. And if any goods liable to duties of excise, or inland duties, Proof to lie on shall be seized by virtue of any act now in force, or hereafter the claimants. to be made, or if any action shall be brought by the owner or claimer of any such goods, against any officer of excise, or peron acting in his assistance, for any thing done in pursuance of any such acts, the proof of the payment of the duties, shall lie upon the owner or claimer, and not on the person who seized the same, or against whom the action shall be brought. 23 Geo. 3. c. 70. s. 35. Or if any action shall be brought.] Before the passing of this act of the 23 Geo. 3, it had been determined in the court of common pleas, in the cases of Salamon v. Gordon, and Henshaw v. Pleas sance, that the former acts which laid the onus probandi, that the goods had paid duty, upon the claimant, extended only to prosecu tions in the court of Exchequer, and not to actions of trespass brought by such claimants, on account of the seizure; from whence it followed, that the officers were obliged in such actions to shew that the goods were forfeited: this difficulty is however now removed by force of the above clause. 1st. Against an alehouse-keeper for arrears. The information, The offence. VII. Precedents of proceedings under the excise laws. 1. Forms of informations. Monmouthshire, }. Be it remembered that this day of in the year of the reign of our suvereign lord king George the third that now is, at in the said county ofI I, gentleman, who as well for our said lord the king as for himself doth prosecute, cometh before us FJ and SJ, 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 same lord the king as for himself, exhibiteth to us the said justices a complaint and information, and thereby informeth us, that at several times between the day of and the day ofboth now last past, at - aforesaid, one O O, at a common alehouse then and there belonging to and used by him, did brew the several and respective quantities of beer and ale following; that is 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, exclu sive of the duty; and that the said O O, 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 said 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 to pounds of good and lawful money of the united kingdom of Great Britain and Ireland, of Euglish value and currency; which said rates, duties, and sums of money so accrued, or any part thereof, the said OO hath not paid or cleared off, to or for the use of his said majesty, within a month next after he (according to the form of the statute in such case made and provided) did make, or ought to have made, his entry or entries of the said beer or ale so by him there brewed as aforesaid, or of any part thereof or at any time since; but the same yet remain wholly due and unpaid, contrary to the form of the said statute in such case made The forfeiture, and provided; whereby he the said O O hath forfeited double the value of the said rates, duties and sums of money remaining unpaid as aforesaid; that is to say, pounds of like money; and thereupon the said II, who as well for his said majesty as for himself doth prosecute, humbly prays the judgment of us the said justices in the premises; and that he may have one moiety of the said forfeiture according to the form of the statute in such case made; and that the said O O may be summoned to answer the said premises, and to make defence thereto, before us the said justices. Or if against a maltster for concealment] say-That O O, of in the said county of ― , upon the day of last past, and long before and ever since, at aforesaid, in the said county 2d. Against a Inaltster for ncealment. aforesaid, in the parish of of, was, hath been, and yet is a maker of malt charged at and chargeable with several rates and duties due and payable Or if against a paper-maker for removal of in charged], say, That one 00 of day of 3d. Against a paper-maker before paper the parish of for removing last past, paper before aforesaid, in the charged; and for two penal, was, ties for tvo aforesaid, in the said county of -, paper-maker, upon the and long before and ever since, at parish of hath been, and yet is a maker of paper charged and chargeable like offences. with several rates and duties, due and payable to our said sovereign lord the king, by virtue of the statute in such case male and provided; and that the said O O, within three months now last past, that is to say, upon the said aforesaid, in the parish of day of aforesaid, in the said county of so removed, carried, and sent away, and so suffered to be re- -- Summons, tity removed without notice]; whereby he the said ✪ ✪ hath forfeited the several sums of 501. and 501. of lawful money of the united kingdom of Great Britain and Ireland, of English value and currency; that is to say, the sum of 501. * of like lawful money for the offence committed by him 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 said 15th day of as afore. said, amounting in the whole to the sum of 1001. of like law. II. The form of a summons on the information. Monmouthshire, , We FJ and S J, esqrs. two of his majesty's justices of the peace for the said county of do hereby give you notice, that I I, gent. hath this day exhibited before us, an information against you, for the sum of -pounds, being double the value of certain duties of excise, of beer and ale by you brewed, the single duties whereof you (as he allegeth) ought long since to have paid, but have neglected so to do: you are therefore hereby required, to appear before us, at the house of known by the sign of the on the day of · 9 in in the said county of· now next ensuing, at of the clock in the forenoon of the same day, then and there to answer to the said information,andto make defence thereto; but if you neglect so to do, we shall proceed us if you was personally present. And we do fur. ther authorise and require Mr. O E, officer of excise, or any other officer of excise, to serve this our summons, and to attend us at the time and place last mentioned, then and there to make a return thereof to us the said justices. Given under our hands [and seals] at in the said county, this day of III. The form of a summons for witnesses. Monmouthshire, County of to wit, hire,} To W. W. of Whereas we whose hands and seals are hereunto set, being Two of his majesty's justices of the peace, in and for the said 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 hath not made entry thereof, according to the statute in that * See the article Paper under this title, |