19 G. 3. c. 56. shall not certify on the catalogue the true particular of the goods to be sold, he shall forfeit 201.

Sale void for defect of title.

51 G. 3. c. 95. Commissioners of excise or justices granting relief under

recited act, to grant warrants to collectors of

excise to pay the complainant the sums proved to have been overpaid.

28 G. 3. c. 37.

A bidder may retract his bidding before the

hammer is down.

19 G. 3. c. 56. 43 G. 3. c. 130. Levying of fines and forfeitures.

§ 11. If the sale shall be rendered void by reason that the person for whose benefit the estate, goods, or chattels were sold had no title or right to dispose thereof, the auctioneer who paid the duty may complain to the commissioners of excise, or justices of the peace, within whose jurisdiction respectively the sale was made, who shall hear and determine all such complaints, and relieve the party complaining of so much as shall appear to have been overpaid.

By 51 G. 3. c. 95. § 1. Whereas by 19 G. 3. c. 56. § 11. if any sale by auction shall be rendered void by reason that the person for whose benefit the same was sold had no title to the same, or no right to dispose thereof, the auctioneer who paid the duty, or the person for whose benefit the same was so sold, may complain before the Commissioners of excise or justices of the peace within whose jurisdiction such sale was made, and the said commissioners or justices shall hear and determine all such complaints, and upon due proof relieve the party complaining of so much as shall be made out before them to have been over-paid; it is enacted, that such commissioners or justices, before whom any such complaint shall have been so laid, and by whom the same shall have been so determined, and such relief given, shall grant their warrant, directed to the proper collector of excise, authorizing and requiring him to allow and pay to the party so complaining and relieved, out of the duties on sales at auction which shall next come to the hands of such collector, the full amount of such payment as shall be so made out before them, to have been over-paid.

But by 28 G. 3. c. 37. § 19. all such complaints shall be laid within twelve calendar months after such sale, if the same be rendered void as aforesaid within the time; but if otherwise, then within three calendar months after the discovery of such defect of title, and not otherwise.

In the case of Payne v. Cave, 3 T. R. 148. it was determined, that a bidder at an auction, under the usual conditions that the highest bidder shall be the purchaser, may retract his bidding any time before the hammer is down; for the auctioneer is the agent only of the vender, and the assent of both parties is necessary to make the contract binding. Every bidding is nothing more than an offer on one side, which is not binding until assented to by the seller, which is signified on his part by knocking down the hammer.

If the owner of an estate put up to sale by auction, employ puffers to bid for him, it is a fraud on the real bidders, and the highest bidder cannot be compelled to complete the contract. Howard v. Castle, 6 T. R. 642. recognized in 8 T. R. 93. 95.

Finally, by stats. 19 G. 3. c. 56. § 19. and 43 G. 3. c. 130. § 2. all fines, penalties, and forfeitures shall be sued for, recovered, or mitigated as by the laws of excise, or sued for in the courts at Westminster; and be distributed (all necessary charges first deducted,) half to the king, and half to him that shall sue.

By 43 G. 3. c. 69. sched. (A.) and the 45 G. 3. c. 30. in lieu Duty. of any duties of excise then subsisting, new duties were imposed.

The said duties on bricks and tiles to be paid by the maker or makers thereof respectively.

For the duties on exportation and importation, see the Schedules annexed to the said act of 43 G. 3. c. 69.

Stat. 34 G. 3. c. 15. §2. provides, that tiles made for the sole purpose of draining land, 19 inches long by 13 inches broad, and bent into a semi-elliptical form, the inside of the crown of the arch thereof being not less than seven inches perpendicular, from a straight line drawn from the one to the other side thereof, after the same is so bent, and such sides not being at any part thereof more than five inches distant from each other on the inside, and as nearly of the dimensions, and bent as nearly into the form aforesaid as may be, to be used for the purposes aforesaid, shall not be subject to any of the said duties.

34 G. 3. c. 15. Tiles for draining

lands.

And by 42 G. 3. c. 93. § 22. the exemption is extended to tiles 42 G. 3. c. 93. made for such purpose not less than nine inches long, such being

in every other respect of the same description and dimension as

before prescribed.

And by the 46 G. 3. c. 138. §3. it is further enacted, that semi- 46 G. 3. c. 138. elliptic tiles not exceeding in inside width six inches, and the height of which from the outside of the crown of the arch in a perpendicular line to the extreme edge shall in all cases exceed the width, but with a foot from the bottom of the arch where necessary, not exceeding two inches in breadth, for the purpose of keeping up the tiles in loose soils, made for draining wet or marshy lands, shall be exempted from the excise duty.

And by § 4. any person using any such tile for any other pur- Penalty. pose than above mentioned, incurs the penalty of 6d. each tile so

used.

construction to

serve for drain

By stat. 55 G. 3. c. 176. it is enacted, that after the 1st of 55 G. 3. c. 176. August 1815, it shall be lawful to and for any person or persons Tiles may be whatever to make, for the sole purpose of serving for the founda- made of a certain tions or support of tiles bent into the semi-elliptical form prescribed by the said act made in the 34th year of his majesty's ing, duty free. reign, or as nearly into the said form as may be, and of the dimensions and lengths allowed by the said act and another act made in the 42d year of his majesty's reign, to be used for the purpose of draining wet or marshy lands, flat tiles not exceeding one inch in thickness, each thereof having at one end a semicircular projection, and at the other a semicircular arch or indent, such projection and arch being portions of circles of equal diameters, and each such tile being also not less than nine inches in length and not exceeding seven inches in breadth, such flat tiles being also perforated with circular holes, each thereof being not less than two inches in diameter, and the sum of the areas of such holes in each such flat tile

24 G. 3. c. 24. Notice to be

given.

When the duty shall be charged.

Obstructing the officer.

Allowance for waste.

25 G. 3. c. 66. Not to be removed until the officer has charged the duties.

24 G. 3. c. 24.

25 G. 3. c. 66. Bricks, &c. not surveyed to be kept separate from others.

'To be properly placed whilst drying.

24 G. 3. c. 24. Concealing to evade the duty.

Makers to give
an account every
six weeks, and
to clear off the
duty.

amounting to not less than a quarter part of the surface or superficial content of such flat tile, and no such flat tile being fit or proper for the purpose of being used in building, or in the roof or covering of any house, shed, or other building whatever, without being charged or chargeable with any duty for or in respect of such flat tiles.

By 24 G. 3. sess. 2. c. 24. § 4. every maker of bricks or tiles, before he begins to make, shall give or leave notice in writing at the next excise office of his name and place of abode, and of the sheds, workhouses, or other places where he intends to make such bricks or tiles, on pain of 1007.

§ 5. 11. 14. All bricks or tiles chargeable with the said duties shall be taken account of, and charged by the officer whilst they are drying, after being turned out of the moulds, and before removed to the kiln or clamp for burning, for which purpose any officer may enter into the fields, sheds, or other places where making, and take an account thereof in writing, and leave a copy (if demanded) with such maker, on pain of 40s.; and if any person shall obstruct such officer, he shall forfeit 501.

§ 6. The officer in charging the duty shall allow ten for every 100 when charged in the field before burnt, in compensation for all waste, loss, or damages.

And by 25 G. 3. c. 66. § 2. if the maker shall remove any bricks or tiles to the kiln, clamp, or other place for burning, from or out of the field or place where they shall be put to dry, before the officer shall have taken an account thereof, he shall forfeit 50l. And all so carried away, and found in the possession of any maker or trader therein, or person for his use, shall be forfeited, and may be seized, or the value thereof, and shall be recovered, one moiety to the king, the other to the informer.

Stat. 24 G. 3. sess. 2. c. 24. § 8. provides that no such maker shall be subject to the said penalty, if the officer shall fail to take an account on due notice given him three days before such removal.

By 25 G.3. c. 66. § 3. the maker shall keep the bricks and tiles unsurveyed separate from those that have been surveyed; on pain of forfeiting 501.

§ 4. And such maker shall, while the same are drying, place them in such manner as the officer may easily and securely take an account thereof; and if he shall place them in any irregular or unusual manner, with intent to make it difficult or unsafe for the officer to take such account, he shall forfeit 501.

By 24 G. 3. sess. 2. c. 24. § 10. if any maker shall fraudulently conceal or hide any bricks or tiles in any part of the operation of making, with intent to defraud the duties, he shall forfeit the same, and also 201.

§ 12. 13. Every such maker shall once in every six weeks make entry in writing upon his oath, or on the oath of his chief workman, at the next excise office, of all bricks and tiles by him made within that time, distinguishing the kinds, and specifying the names and abodes of the owner, if such maker be not the owner, on pain of 501., and shall within six weeks after such entry, clear off all the duties then due thereon, on pain of double duty. And if any person shall carry away such bricks or tiles before the duty be cleared off, he shall forfeit double the value thereof. But such maker shall not

for making such entry be obliged to go further than the next market 24 G. 3. C. 24.

town.

§ 15. And all tools, implements, and utensils used in making Utensils liable. such bricks or tiles, in custody of such maker, shall be liable to be seized for any debts or penalties (arising or incurred under this act), whether the debtor or offender be the lawful owner thereof or not. See 28 G. 3. c. 37. § 21.

§ 16. 17. 18. Bricks or tiles for which the duties have been paid Bricks, &c. may may be exported, and on security given before the shipping thereof be exported, that the same shall not be relanded, the person exporting the same duty free.

shall be allowed a drawback of such duties; and in case such bricks or tiles shall be relanded, the same shall be forfeited to the use of his majesty, over and above the penalty of such bond. See 27 G. 3. c. 13. sched. (F.)

By 24 G.3. sess. 2. c. 24. § 21. all penalties and forfeitures are to Penalties how to be sued for, levied, and mitigated as by the laws of excise (a), or in be recovered. the courts at Westminster, and to be distributed half to the king, and half to him that shall sue.

§ 106. 107. 11 G. c. 30. § 23-30. 23 G. 2. c. 21. § 27-35. 37. 38.

12 G. 23 G. 2.

c. 28. § 30.
c. 24. § 34.

24 G. 2. c. 40. § 29. 26 G. 2. c. 32. § 8. - 5 G. 3. c. 43. '§ 20.

10 G. 3. c. 44. § 15.

24 G. 3. sess. 2. c. 11. § 7— 10. 15.-c. 30. § 13.-c. 36. § 7. 12.-c. 41. § 7. 8. 14. 25 G. 3. c. 74. § 25. 27-30. 32. 33. 26 G. 3. c. 77. § 6-8. 10. 11. - 27 G. 3. c. 31. § 18. 20-22. c. 37. § 21. 42 G. 3. c. 93. § 19. c. 98.

By stat. 43 G. 3. c. 69. every Chandler or Maker of candles for sale, other than wax candles, shall take out a license from the officers of excise, for which he shall pay 17., and by 55 G. 3. c. 30. (b) 17. additional, and shall renew the same annually, ten days at least newed annually. before the end of the year, on pain of forfeiting 101. 24 G. 3. sess. 2. c. 41. § 7.

And every person making wax or spermaceti candles shall take out a license, for which he shall pay 6l., and for dealing in or selling such candles 10s. 6d., and by 55 G. 3. c. 30. (b) 10s. 6d. additional, and shall renew the same as aforesaid, on pain of forfeiting 201. 24 G. 3. c. 36. § 12.

Makers or sellers of wax or sperbe licensed.

maceti candles to

But persons in partnership need only take out one license for one Persons in parthouse. 24 G. 3. c. 30. § 13.—c. 41. § 8.

nership.

censed as makers

Provided always, that no person who hath paid such license duty Need not be lifor making shall be obliged to take out a license for selling also during the same year. 24 G. 3.-c. 41. § 14.

(a) For which see ante, Sect. III. and also 46 G. 3. c. 1 12. & 56 G. 3. c. 104. § 15. (6) These duties were limited to 5th April 1819, but are continued until the 5th July 1822, by 59 G. 3. c. 32.

and sellers.

53 G. 3. c. 103. Transfer of

License.

25 G. 3. c. 74. Makers of can

By stat. 53 G. 3. c. 103. upon the death or removal of any person licensed to manufacture or sell any exciseable commodity, the commissioners, collectors, and supervisors of excise are empowered to authorize the executors, administrators, wife, or child of the deceased person, and the assignee or assigns of the person removing, to carry on the trade in the same premises during the residue of the term for which such license was originally granted.

And by 25 G. 3. c. 74. § 25. no person residing within the limits of the head office shall be permitted to make candles, unless dles to be rated, he occupy a tenement of 10l. a year, and for which he shall be assessed in his own name, and shall also pay to the parish rates; elsewhere, unless such person shall be assessed and pay to church and poor where he resides. And no entry made shall avail any person for any longer time than he shall be qualified as aforesaid.

43 G. 3. c. 69. Duty.

24 G. 3. c. 11. Compounding abolished.

Rush lights excepted.

Oil not to be

sed instead of candles.

Places for mak

entered.

By 43 G. 3. c. 69. sched. (A.) in lieu of any subsisting duties of excise, other duties are imposed: [and by the 49 G. 3. c. 98. duties of customs are likewise imposed.]

And for the duties on exportation, see the schedule annexed to the said act.

And by 24 G. 3. sess. 2. c. 11. § 10. all powers given to the excise officers or other persons by former acts, to compound with any person for the duties on candles, shall cease.

But the said duties shall not be charged on such small rush lights as shall be made by any persous to be used in their own houses only; so as none of then be sold or delivered out or made for sale, and so as they be once only dipped in or once drawn through grease or kitchen stuff, and not at all through any tallow melted or refined. 8 Ann. c. 9. § 31. 24 G. 3. sess. 2. c. 11. § 5.

During the continuance of the duties upon candles, no person shall use in the inside of his house any lamp, wherein any oil or fat (other than oil made of fish within Great Britain) shall be burned for giving light; on pain of 40s. 8 Ann. c. 9. § 18.

§6. No maker of candles shall erect, set up, alter, change, or use ing candles to be any melting house, workhouse, warehouse, storehouse, shop, room, or other place for the making or keeping of candles, or for the melting or keeping any wax, tallow, or other materials proper to be made into candles; or use any copper, furnace, moulds, or other vessel for melting wax, tallow, or other materials to be made into candles; without notice thereof being first given in writing at the next office of excise; on pain of 501.

II G. I. c. 30.

$9 G. 3. c. 90.

§ 17. And all candles, wax, tallow, and other materials for making candles, which shall be found in any private melting house, workhouse, or other place, and all private coppers, furnaces, and other vessels, for which no entry shall be made, or notice given, shall be forfeited, or the value thereof.

By the 11 G.1. c. 30. § 23. If any maker of candles shall use any melting house, shop, or other place for making or keeping candles, or for melting or keeping wax, tallow, or other materials, or use any copper, furnace, or other vessel for melting the same, or any moulds or other utensils for making of candles, without having made entry thereof in writing at the next excise office, he shall forfeit 1001. for every such melting house or other place, and for every such copper, &c.

By 59 G. 3. c. 90. § 7. Every melter of tallow, fat, grease, or