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§ 32. The plaintiff shall not be permitted to produce any evi- 23 G. 3. 6. 75. dence of the cause of action, except such as shall be contained in the notice; nor shall recover, excepting he prove notice given.

19 G. 2. c. 34. Felonies where

to be tried.

In whose name

§34. And if an action or suit shall be brought against any offcer of excise or his assistant, for any thing done in the execution of his office, it shall be brought within three months next after the cause of action shall arise, and not afterwards; and shall be laid in the proper county; 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 verdict or demurrer judgment shall be given against him, the defendant shall recover treble costs. By stat. 19 G. 2. c. 34. §. 5. offences relating to the excise made felony by any act may be tried in any county: but the attainder shall work no corruption of blood, or forfeiture of lands. By the 46 G. 3. c. 112. reciting, that whereas by the 26 G. 3. 46 G. 3. c. 112. c. 77. § 13. it was enacted that no person should commence, prosecute, enter, or file any action, bill, plaint, or information in of his majesty's courts against any person for the recovery of any fine, penalty, or forfeiture made by any act relating to the customs or excise, unless in the name of the attorney-general, or of some officer or officers of the customs or excise; and if any action, &c. were commenced, &c. in any other name, the same should be void, and the court in which such action, &c. was commenced, &c. should not suffer any proceedings to be had thereon; it is enacted, that the same rules should extend to all proceedings in respect of any such fine, &c. incurred under any act relating to excise, before the commissioners of excise, or before any justice of peace.

any

proceedings shall be.*

By § 3. of the same act it is also enacted that any person who Perjury. shall be convicted of wilfully taking a false oath in any of the cases in which an oath is by any act relating to the duties of excise directed or required to be taken, shall be liable to the pains and penalties to which persons are liable for wilful and corrupt perjury.

offenders.

By 9 G. 2. c. 35. § 30 & 31. any alehouse-keeper knowingly re- 9 G. 2. c. 35. ceiving or harbouring an absconded person, against whom a pro- Alehouse keepcess of arrest hath issued, and the sheriff has returned non est ers harbouring inventus, for any offence against the laws of excise, or of the customs, after six days notice of such absconding in two successive gazettes, and by writing fixed on the door of the parish church where he last dwelt, shall forfeit 1007. and have no licence for the future.

By 11 G. 1. c. 30. § 16. if any person shall knowingly conceal, or suffer to be concealed, any prohibited or run goods liable to the duties of excise and inland duties, he shall (whether he claim any interest in them or not) forfeit the same, and treble value.

11 G. c. 30. Concealing prohibited or run exciseable goods.

And by 42 G. 3. c. 93. § 17. moreover, in case any of the goods, 42 G. 3. c. 93. in respect whereof any duty of excise is imposed, shall be frau- Concealing exdulently concealed with intent to defraud the revenue, such goods cise goods. shall be forfeited together with all packages containing the same, and shall be seized by any officer of excise: And if any such officer

Officers may enter suspected places.

Penalty on obstructing such officer.

When goods are forfeited, the packages, carriage, and cattle

are also forfeited.

49 G. 3. c. 81. Utensils.

26 G. 3. c. 77.

Using art to deceive officers in taking the weight of stock.

28 G. 3. c. 37. False scales and weights may be seized.

21 G. 3. c. 55. Permit for removing exciseable goods.

shall suspect that any
such goods shall be concealed in any place
in London or Westminster, or within the limits of the chief office of
excise in London, upon oath by such officer before the commis-
sioners, or any two or more of them; or if such place be in any
other part of Great Britain, on oath as aforesaid before one justice
for the county, &c. or place, where such officer shall suspect the
same to be concealed, setting forth the ground of his suspicion;
then the said commissioners, or any two of them, or the said
justice, may, if they judge it reasonable, by special warrant under
hand and seal, authorize such officer by day or night, (but if in
the night, in the presence of a constable or other peace officer,)
to enter into every such place, and to seize all such goods so for-
feited with their packages: and every such peace officer is, on re-
quest by such officer of excise, to go along with him and be
pre-
sent at the execution of such warrant; and if any person shall ob-
struct any such officer so authorized, or any one acting in their aid
in executing such warrant, he shall forfeit 100%.

§ 18. And where any goods are forfeited under any of the excise laws, all the moveable casks or other packages containing the same, and also every vessel, boat, cart, carriage, and all cattle used in the removal thereof, shall be forfeited, and the same, together with such goods, may be seized by any officer of excise.

By 49 G. 3. c. 81. § 8. it is enacted, that where any vessels would, if found, be liable to forfeiture for want of entry having been made, or notice given thereof, or for being private or concealed, all the utensils used or employed, or fit or proper to be used or employed, in the manufacture of any exciseable commodity in any private or unentered room or place where any such vessel shall be found, or have been used, shall be forfeited; and all such utensils may be seized by any officer of excise.

By 26 G. 3. c. 77. § 8. If any trader subject to the survey of any officer of excise, and who is required to keep just scales and weights, shall before or after or in weighing his stock, put or suffer to be put any other substance into the commodity so to be weighed, whereby such officer may be hindered or prevented from taking a just account thereof, or shall forcibly obstruct or hinder, or by any art, device, or contrivance, prevent or impede such officer in taking such account, he shall forfeit 1007.

And by 28 G. 3. c. 37. § 15. all such traders who shall in weighing their stock, make use of any false, unjust, or insufficient scales or weights, to the intent to defraud his majesty of the duties, shall forfeit the same, which may be seized by any officer of excise.

By 21 G. 3. c. 55. § 27, 28. the officers, in their permits for removing exciseable goods, shall express as well the time for which they shall be in force for removing such goods as the time within which they shall be received into the stock of the person to whom they are sent; and if not removed within the time limited (except in case of unavoidable accident); or, in default of such removing, if the permit shall not be returned to the officer who granted the same, the person out of whose stock they were to be removed, shall forfeit treble the value of the goods; and, if not received into stock within the time limited by the person to whom they were permitted to be sent, they shall be deemed goods removed without a permit.

By 11 G. 1. c. 30. § 31. if on request made by any officer of 11 G. 1. c. 30. excise to a constable to go along with him and to be present at Constable to be the doing of any thing, at the doing whereof his presence shall be assisting necessary by any statute, he shall neglect or refuse, or shall not

go along with him, and shall not be present at the doing thereof, he shall forfeit 201.

By 6 G. 1. c. 21. § 7. if any person shall oppose, molest, 6 G. c. 21. hinder, or obstruct any officer of excise in the due execution of Obstructing the powers given him by any act relating to the duties of excise;

he shall forfeit 101.

officer.

And by 9 G. 2. c. 35. § 26. actions of assault upon any officer of 9 G. 2. c. 35. excise may be tried in any county.

By 42 G. 2. c. 38. § 35. if any person shall disturb or oppose 42 G. 2. c. 38. any excise officer in the execution of the powers and authorities by this act granted, or any or either of them, except where other penalties are by the act provided, he shall forfeit 2001. And the same penalty is inflicted by 43 G. 3. c. 81. § 16. in relation to that act.

Further penalties are imposed by many acts for assaulting, resisting, opposing, molesting, obstructing, or hindering officers of excise in the due execution of their duty, which are inserted under their respective heads.

By 12 G. 1. c. 28. § 7. if any officer of the excise or customs shall deal in coffee, tea, brandy, or other exciseable liquors, he shall be incapable to hold any office in the revenue, and forfeit 501.

By 15 C. 2. c. 11. § 16. no sworn gauger, or other officer, shall take any bribe for any matter relating to the excise; on pain of 101.

And a further penalty upon such officer is inflicted in divers instances hereinafter mentioned.

12 G. c. 28. Officer not to be a dealer.

15 C. 2. c. 11. Officer taking a

bribe.

By the 11 G. 1. c. 30. § 40. if any person liable to the duties of 11 G. I. c. 30. excise, or any other duties under the management of the commissioners of excise, shall give or offer to 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.

By 5 W.3. c. 20. § 48. no collector, supervisor, gauger, or other person concerned in charging, collecting, levying, or managing the duties of excise, or any part thereof, shall, by word, message, or writing, or in any other manner, endeavour to persuade any elector to give, or dissuade any elector from giving his vote for the choice of a member of parliament; on pain of 100l., half to the poor, and half to him who shall sue in the courts at Westminster ; and moreover he shall be incapable to hold any office of trust under the king.

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W. c. 20. Officer meddling

in elections.

tures for return

By the 52 G. 3. c. 143. § 10. If any person shall, with in- 52 G. 3. c. 143. tent to defraud his majesty, falsely make, forge, counterfeit, or Punishment for alter, or cause or procure to be falsely made, &c. or willingly forging debenassist in falsely making, &c. any debenture, or any certificate for of money from the payment or return of any money, or any part of any such de- duties of customs benture or certificate, or any signature thereon, in any case in or excise. which such debenture or certificate is by any act or acts of par

43 G. 3. c. 132.

directed to be given or granted; or shall wilfully, with such intent as aforesaid, utter, publish, or make use of any such debenture or certificate, or part thereof. so being wholly or in part falsely made, &c. he shall on conviction be adjudged guilty of felony, and shall suffer death as a felon, without benefit of clergy.

IV. Warehousing Goods.

By 43 G. 3. c. 132. a great change was introduced into the laws of customs and excise, by enabling those who imported goods to land and warehouse them under certain regulations, before any duty is paid.

The present Editor is fully aware of the high importance and interest of this subject to the Merchants of Great Britain, and to the Collectors of its revenue; but he is also of opinion, that any detail of statutory regulations respecting it would, in this work, be misplaced; he thinks it sufficient to refer to these regulations, which are contained in statutes 43 G. 3. c. 132.-45 G. 3. c. 87. 46 G. 3. c. 137. -48 G. 3. c. 120-49 G. 3. c. 106.-50 G. 3. c. 64. -52 G. 3. c. 142.-57 G. 3. c.116.

V. Of the several particulars under the management of the commissioners of the customs and excise.

It is proposed to omit all enumeration of the several duties imposed by the excise acts, since they are not only made up of many different charges, but are also every year varying in their amount and rate, so that such a description will probably be, within a few months, perfectly useless, and the space in this work occupied by it become a mere incumbrance. For the same reason the bounties and drawbacks will be no further noticed than as they may be connected with regulations which it is the duty of justices of the peace to enforce.

The last act which relates to the duties of customs is the 59 G. 3. c. 52. 59 G. 3. c. 52. By that act the former duties are repealed, and the whole system of new duties brought together into one act: but that act contains few or no regulations which concern a justice of the peace, and therefore the several customs' provisions remain in that respect, generally, as they were before that act passed. And it is much to be desired that both in the customs and excise the several acts relating to them, and the penalties, forfeitures, rules, and directions, could be well arranged and brought within the compass of one act: at present they are so numerous, and enactments relating to the same case are dispersed through so many different statutes, that it is not within the power of any but a lawyer (and perhaps not excepting even him) to comprehend their true meaning.

The principal act by which duties of excise are now collected is the 43 G. 3. c. 69.; and by many subsequent statutes a great variety of new impositions have been added to those above alluded to.

It is proposed to arrange the matters relating to the excise under the following heads: viz.

(1.) Ale, beer, cyder, perry, mum, metheglin, and mead.
(2.) Things sold by auction.

(3.) Bricks and tiles.

(4.) Candles.

(5.) Coffee, tea, chocolate, and cocoa-nuts.

(6.) Glass.

(7.) Hops.

(8.) Leather.

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V. (1.) Ale, beer, cyder, perry, mum, metheglin, and mead.

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[12 C. 2. c. 24. § 29-33. 37. 39. 15 C. 2. c. 11. § 1. 6. 7. 11-
14. 16. 22 & 23 C. 2. c. 5. § 10. 11. 1 W. sess. 1. c. 24. § 6.
7. 10. 11. 16. - 7 & 8 W. c. 39. § 21–23. 25. 27. 46. — 8&9W.
c. 19. § 2-7. 9. — 12 & 13 W. c. 11. § 17. — 12 G. c. 28. § 30.
1 G. 3. c. 3. § 9. 11. 13. 15. 16. 21.—2 G. 3. c. 14. § 2.
5 G. 3. c. 43. § 25. — 6 G. 3. c. 14. § 8. — 22 G. 3. c. 68. § 3-9.
24 G. 3. sess. 2. c. 41. § 7. 8. 11.-25 G. 3. c. 73. § 1.
27 G. 3. c. 13. § 5. 38. — 28 G. 3. c. 37. § 21. 32 G. 3. c. 8.
§ 1. —42 G. 3. c. 38. § 9—16. 18. 20—25. 36. -
§ 19. 40. — 43 G. 3. c. 69. § 12—14. — 49 G. 3.
c. 103.55 G. 3. c. 30.- -56 G. 3. c. 58.. 59 G. 3. c.

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43 G. 3. c. 38.

81. C.

- 53 G. 3.
32.]

By 43 G. 3. c. 69. every common brewer of strong beer shall an- License for nually take out a license from the officers of excise, for which he brewing strong shall pay according to the quantity of beer brewed by him within beer. the preceding year, as specified by the act, ending 5th July in

each year.

And every person who shall first become a common brewer of 43 G. 3. c. 69. strong beer, shall pay for every such license (a) by 43 G. 3. c. 69. schedule A. 14. 10s., and by 55 G. 3. c. 30. 15s., and within ten days after the 5th of July next after taking out such license, such further addi

(a) The duties by stat. 43 G. 3. c. 69. are granted without limitation of time; those by 55 G. 3. c. 30. are by 59 G. 3. c. 32. continued until the 5th July 1822.

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