officers.

entitled to under or by virtue of this act; and if any perfon or perfons Penalty of sol. whatsoever fhall prevent or hinder any officer or officers of excife for obftructing from entering or going into any fuch houfe, workhouse, warehouse, ftorehouse, fhop, room, or other place, or from taking such account, or afcertaining the quantity of any fuch candles as aforesaid, or shall obstruct or hinder any fuch officer or officers in the taking of fuch account, or in the execution of any of the powers or authorities to him or them given or granted by this act, the perfon or perfons fo offending fhall, for each and every such offence, forfeit the fum of fifty pounds.

fcales and

V. And be it further enacted by the authority aforefaid, That Dealers not every fuch tallow chandler, or other feller of or dealer in candles, providing juft fhall, and he, fhe, and they refpectively are hereby required to provide weights for fufficient and juft fcales and weights at all and fingular the houfes, the ufe of the workhouses, warehouses, ftorehoufes, fhops, rooms, or other places officers, &c. where he, she, or they fhall or do keep any fuch candles, for or to forfeit sol in respect whereof any fuch allowance fhall be claimed, and permit and fuffer the officer or officers of excife to make use thereof for the purpose of weighing and taking an account of fuch candles, and shall alfo affift fuch officer or officers of excife in ufing fuch scales and weights for the purpose aforefaid; and if any fuch tallow chandler, or other feller of or dealer in candles, fhall neglect or refuse to keep fuch fcales and weights, or either of them, or fhall not permit or fuffer any officer or officers of excife to make ufe of the fame as aforefaid, or fhall neglect or refufe to affift any fuch officer or officers of excife in making ufe of the fame as aforesaid, he, fhe, or they fhall, for each and every fuch offence, forfeit the fum of fifty pounds; and if any fuch tallow chandler, or other feller of or dealer in candles, fhall, in the weighing of any fuch candles, make ufe of, or caufe or procure or fuffer to be made ufe of, any falfe, unjust, and ufing any or infufficient fcales or weights, or fhall practise any art, device, or art to deceive contrivance, by which any fuch officer or officers may be hindered or them in taking prevented from taking the juft and true weight of any fuch candles, weight to forthen, and in every fuch cafe, fuch tallow chandler, or other feller of or the fcales and dealer in candles, fhall for each and every fuch offence forfeit weights. the fum of one hundred pounds, together with all fuch false, unjuft, or infufficient fcales and weights refpectively, and the fame fhall and may be feized by any officer or officers of excise.

feit rool, and

VI. And be it further enacted by the aforefaid, That the pro- Officerstogive per fupervifor or furveyor of excife, or the officer of excife, who to the party intitled to the hall have taken fuch account, and afcertained the quantity of allowance a fuch candles in the ftock, cuftody, or poffeffion of any tallow certificate of chandler, or other feller of or dealer in candles, fhall, with all the amount, convenient speed, and without fee or reward, grant and give to &c. the tallow chandler, or other feller of or dealer in candles, intitled to the allowance for or in respect of fuch candles, a certificate, expreffing the quantity of fuch candles, the name and place of abode of the perfon or perfons intitled to the allowance for or in refpect thereof, and whether he, fhe, or they is or are tallow chandlers, or fellers of or dealers in candles, and the amount of the allowance for or in refpect of fuch candles.

VII. And

Such certificates being

produced after fix weeks and before three

VII. And be it further enacted by the authority aforefaid, That fuch certificate being produced by fuch tallow chandler, or other feller of or dealer in candles, or his, her, or their agent or agents, to the commiffioners of excife, for fuch candles as fhall be taken months from an account of under or by virtue of this act, within the limits the time of of the chief office of excife in London, or the perfon appointed their being by them, or the major part of them, to receive the fame, or to granted, and oath being the collector of excife of the collection in which any such cermade to the tificate fhall be granted in other parts of Great Britain, at any particulars time after the end and expiration of fix weeks, and before the end herein fpeci- and expiration of three months from the time of the granting lowance to be thereof, and oath having been made by fuch tallow chandler, or paid by the other feller of or dealer in candles, before any of the faid comcommiffioners miffioners of excife, or the perfon appointed by the faid commifor collectors. fioners of excife, or the major part of them, for that purpose, or

fied, the al

Perfons tak

ing falfe oaths liable to the penalties for perjury.

Perfons counterfeiting, &c.

certificates to forfeit 500l.

before fuch collector, or before the supervisor of the divifion or diftrict in which fuch tallow chandler, or feller of or dealer in candles, fhall refide (which oath the faid commiffioners, and perfon appointed by them, and the collectors and fupervisors of excife, are reIpectively hereby authorised and impowered to administer), that the faid candles, fpecified in any fuch certificate, and for which any fuch allowance is or fhall be claimed, were the fole property of fuch tallow chandler, or feller of or dealer in candles, and actually in his, her, or their cuftody or poffeffion on the faid twentyfixth day of March one thousand feven hundred and ninety-two, and that the allowance granted by this act has not, with his, her, or their privity or confent, nor to his, her, or their knowledge or belief, been claimed for the candles fpecified in fuch certificate, or for any part thereof, by any other person or perfons whatsoever, and that he, fhe, or they hath or have no reason to believe but that the proper duties have been paid or charged for or in respect of the faid candles; and thereupon the said commiffioners of excife, or the major part of them, or fuch collector as aforefaid, being fatisfied of the truth of fuch oath, shall forthwith, out of the money in his or their hands refpectively arising from the duties hereby in part repealed, pay to the tallow chandler, or other feller of or dealer in candles, intitled to the fame, the allowance fpecified in fuch certificate.

VIII. And be it further enacted by the authority aforefaid, That any perfon or perfons who fhall be convicted of wilfully. taking a falfe oath, in any of the cafes in which an oath is required to be taken by this act, fhall be liable to the pains and penalties to which perfons are liable for wilful and corrupt perjury. IX. And be it further enacted by the authority aforefaid, That if any perfon or perfons whatfoever fhall counterfeit or forge, or caufe to be counterfeited or forged, any certificate by this act required or directed, or fhall knowingly or willingly give any falfe or untrue certificate, or fhall fraudulently'alter or erafe, or caufe to be fraudulently altered or erafed, any certificate granted by any officer or officers of excife, or fhall make ufe of any certificate, knowing the fame to be forged, counterfeited, falfe, untrue, altered, or erafed,

every fuch perfon or perfons fhall, for each and every fuch offence forfeit and pay the fum of five hundred pounds.

for, and how

X. And be it further enacted by the authority aforefaid, That How penalties all fines, penalties, and forfeitures impofed or created by this act, may be fued fhall be fued for, recovered, levied, or mitigated by fuch ways, to be applied. means, or methods, as any fine, penalty, or forfeiture may be fued for, recovered, levied, or mitigated by any law or laws of excife, or by action of debt, bill, plaint, or information, in any of his Majesty's courts of record at Westminster, or in the court of exchequer in Scotland refpectively; and that one moiety of every fuch fine, penalty, or forfeiture, fhall be to his Majefty, his heirs and fucceffors, and the other moiety to him, her, or them, who fall inform, difcover, or fue for the fame.

excife to extend to this

act.

XI. And be it further enacted by the authority aforefaid, That All laws reall and every the powers, directions, rules, penalties, forfeitures, lative to the clauses, matters, and things, which in and by an ac, made in the twelfth year of the reign of King Charles the Second, intituled, An act for taking away the court of wards, and liveries, and tenures in capite, and by knights fervice, and purveyance, and for fettling a revenue upon his Majesty in lieu thereof, or by any other law now in force relating to his Majesty's revenue of excise, are provided and established, shall be practifed, used, and put in execution in and for the purposes of this act, as fully and effectually, to all intents and purposes, as if all and every the faid powers, rules, directions, penalties, forfeitures, claufes, matters, and things were particularly repeated and re-enacted in this prefent

act.

CA P. VIII.

An all for the more effectual preventing of frauds in the revenue of excife by common brewers.

W

HEREAS the provifions already made by law are not Preamble. fufficient to deter common brewers from felling beer, ale, or worts, in lefs quantity than a whole cafk, containing four gallons and an half, be it therefore enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That no common brewer No common fhall fell beer, ale, or worts, in any lefs quantity than a whole brewer to fell cafk, containing four gallons and an half, on pain of forfeiting the beer in lefs fum of fifty pounds for every fuch offence; to be fued for, reco- a whole cafk quantity than vered, levied, or mitigated, by virtue of any law or laws of excife, containing 4 or by action of debt, bill, plaint, or information, in any of his Ma- gallons and jefty's courts of record at Westminster, or in the court of exchequer an half, on in Scotland refpectively; and that one moiety of every fuch fine, pe- sol. nalty, or forfeiture, fhall be to his Majefty, his heirs and fucceffors, How penalties and the other moiety to him or them who fhall inform, difcover, thallbeapplied. or fue for the fame.

penalty of

VOL. XXXVII.

Ii

CAP.

Preamble.

21Geo3.c.14. recited.

From July 5, 1792, the cerquired by the

tificates re

recited act, no longer to be produced.

Preamble.

CA P. IX.

An act for repealing certain regulations with respect to certificates en exporting tea to Ireland or America.,

WHEREAS an

in

THEREAS by an aft, made in the twenty-first year of the reig of his late majesty King George the Second, for permitting tea to be exported to Ireland, and his Majefty's plantations in America, without paying the inland duties, the proprietor or preprietors of tea, imported into the kingdom of Great Britain from foreign parts, and afterwards exported to the kingdom of Ireland, to his Majefty's plantations in America, according to the rules, regslations, and provifions mentioned in that act, or the perfon or perfans ap pointed by fuch proprietor or proprietors to make entry thereof, are r quired in manner therein mentioned, to produce to the warehouse-keeper or warehouse keepers, mentioned in the faid act, a certificate under the bands of the commiffioners of inland duties upon tea, or any three of them. that fuch fecurity for exportation hath been given as therein is mention ed; and which certificate or certificates the faid commiffioners are by th faid act required to give accordingly: and whereas the requiring fuch cer tificate or certificates can answer no good purpose, and it is therefore expedient that no fuch certificate fhould in future be granted or required; be it therefore enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That, from and after the fifth day of Ju one thousand seven hundred and ninety-two, no fuch proprietor or proprietors, or other perfon or perfons fhall be required to produce any fuch certificate, nor fhall any such certificate, from and after the faid fifth day of July one thoufand feven hundred and ninetytwo, be granted under the hands of the faid commiffioners, or any of them; and from and after the faid fifth day of July one thousand seven hundred and ninety-two, fuch warehouse-keeper or warehousekeepers fhall deliver out of fuch warehouse or warehouses to fuch proprietor or proprietors, or other perfon or perfons for exportation, fuch tea as is by the faid act authorised to be exported, fubject and according to all and fingular the rules, regulations, restrictions, and provifions (other than and except the production of fuch certificate or certificates as aforefaid) contained in the faid act, or any other act of parliament in force relating thereto.

САР. Х.

An act for the better execution of certain warrants issued for the ap
prehending and committing perfons convicted of offences against in
excife laws.

WHEREAS, many nder the laws relating to the fa
HEREAS many perfons, chargeable with the duties of excife.

duties, do frequently avoid being taken in execution after convictin
for the fame, by removing out of the jurisdiction where they wen
convicted, to the great prejudice of the revenue; be it therefore en-

acted

where the

acted by the King's moft excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That, from and after the fifth day of July one thousand From July 5, feven hundred and ninety-two, in cafe any perfon, against whom 1792, if any perfon against any warrant of commitment in execution, commonly called A Body whom a body Warrant, fhall be iffued by any three or more of the commiffion- warrant is if ers of excife in England, or by any juftice or juftices of the peace fued, fhall reof any county, riding, divifion, city, liberty, town, or place within move out of the jurifdicGreat Britain, under or by virtue of any act or acts of parliament tion where now in force, or hereafter to be made, relating to the duties of granted, it excife, fhall escape, go into, refide, or be in any other county, may be indorfed by the riding, divifion, city, liberty, town, or place, out of the jurifdic- commiffioners tion of the faid commiffioners, or juftice or juftices granting fuch of excife, or warrant as aforefaid, it shall and may be lawful to and for any any justice of three or more of the faid commiffioners of excife in England, or the peace of any justice or juftices of the peace of any county, riding, divifion, the place city, liberty, town, or place, in Great Britain, where fuch perfon offender fhall fhall escape, go into, refide, or be; and fuch commiffioners of ex- be, &c. cife, and juftice or juftices refpectively, is and are hereby required, upon proof being made upon oath of the hand writing of the commiffioners of excife, or juftice or justices respectively granting such warrant, to indorfe his or their name or names on fuch warrant, which fhall be a fufficient authority to the perfon or perfons bringing such warrant, and to all other perfons to whom fuch warrant was originally directed, to execute fuch warrant in fuch other county, riding, divifion, city, liberty, town, or place, out of the jurifdiction of the commiffioners of excife, or justice or juftices refpectively granting fuch warrant as aforefaid, and to carry and convey fuch offender or offenders before the commiffioners of excife, or juftice or juftices who indorfed fuch warrant, or fome other juftice or juftices of the peace of the county, riding, divifion, city, liberty, or place where fuch warrant was indorsed, who are refpectively hereby authorised and impowered, by indorfement upon fuch warrant, to commit fuch offender or offenders to the common gaol or houfe of correction of the county, riding, or place where fuch warrant shall be executed, according to the exigency of fuch warrant, there to remain until delivered by due courfe of law.

II. And be it further enacted by the authority aforefaid, That No action to no action of trespass, false imprisonment, information or indict- be brought ment, or other profecution, fhall be brought, fued, commenced against any perfon who or profecuted, by any perfon or perfons whatever against any hall indorfe fuch commiffioner or commiffioners of excise, or justice or juf- fuch warrant. tices who fhall indorfe fuch warrant, for or by reason of his or their indorfing fuch warrant: provided nevertheless, That fuch perfon or perfons fhall be at liberty to bring or profecute his or their action or fuit against the commiffioners of excife, or juftice or justices who originally granted fuch warrant, in the fame manner as fuch perfon or perfons might have done in cafe this act had not been made.