The Law Journal for the Year 1832-1949: Comprising Reports of Cases in the ...

For examining, comparing, and stamping all Wooden Measures, within their respective Jurisdictions:

For examining, comparing, and stamping all Measures of Capacity of Liquids, made of Copper or other Metal,

within their respective Jurisdictions:

CAP. L. IRELAND.

AN ACT to amend an Act passed in the Forty-ninth Year of the Reign of King George the Third, for amending the Irish Road Acts. (13th August 1834.)

By this Аст,

After noticing that by the laws now in force in Ireland, when any swine or other beasts are found wandering upon any public road, or about the streets or passages of any town, such swine or beasts may be seized, impounded, and sold for the purpose of enforcing payment of a penalty: And that it may in many cases be expedient that a power should exist of inflicting penalties for such nuisances, without resorting to a seizure of the swine or other animals causing the same :

That from and after the passing of this Act, in case any horse, ass, pig, cow, or other beast shall be found wandering upon any public road, or about any street or passage of any town, it shall and may be lawful for any constable or other person to procure the owner of such horse, ass, pig, cow, or other beast to be summoned before a Justice of the Peace of the county within which such pig, cow, beast, or other animal shall be so found wandering; and in case that such constable or other person as aforesaid should not know the owner of such horse, ass, pig, cow, or other beast, it shall and may be lawful for such constable or other person to seize and drive it or them to the pound nearest to the place where it or they may be found trespassing contrary to the provisions of this Act, there to remain until the owner shall appear and demand his or her property, notice of which to the person impounding the pound-keeper is hereby authorized and required to give; and such Justice is hereby authorized and required summarily to hear and determine such complaint, upon the appearance of the party summoned, or in his or her absence if proof shall be given that such summons has been personally served upon him or her or left at his or her usual place of abode; and in case of the proof of such offence by the oath of a credible witness, or the confession of the party charged, such Justice is hereby authorized and required to convict such offender in a penalty not exceeding 1s., without costs, to be levied by distress and sale of the goods and chattels of such owner, or by the sale of such horse, ass, pig, cow, or other beast, such distress or sale to be made by warrant under the hand and seal of such Justice, rendering the overplus, if any, after deducting the said penalty, and expenses of such distress and sale, to the owner or owners, on demand: Provided always, that nothing herein contained shall be construed to repeal any provision made by any Act or Acts now in force in Ireland for the prevention of trespass, or for the infliction of any penalty or the recovery of any damages in the case of trespass, or forfeiture or other disposition of any animal found trespassing or damage feasant.

CAP. LI.

AN ACT to amend the Laws relating to the Collection and Management of the Revenue of Excise. (13th August 1834.)

ABSTRACT OF THE ENACTMENTS.

1. All acts required to be done by the Commissioners and Assistant Commissioners in Scotland and Ireland to be done by the General Commissioners. 2. Three Commissioners to constitute a board.

5. In what manner entries of premises are to be made.

6. Penalty for using any premises or utensils without having made entry thereof.

7. Penalty for using premises or utensils for any other purpose than that for which entered.

8. Not more than one entry to be in force for the same premises.

9. If trader absconds or quits entered premises without withdrawing the entry, any other person may, with consent, make entry of

the premises.

10. 7 & 8 Geo. 4. c. 53. s. 25. repealed.

11. Excise traders shall pay their duties at such time and place and to such person as shall be appointed, or upon demand made by

order of the Commissioners, on pain of forfeiting double duty.

12. Goods fraudulently produced to obtain drawback forfeited, with treble value or 1001.

13. Goods condemned for being adulterated or mixed with any prohibited ingredients to be destroyed.

14. Power to reward officers detecting private manufactories.

15. 7 & 8 Geo. 4. c. 53. 8. 36. repealed.

16. Constable or peace officer not assisting officer of Excise when required, to forfeit 201.

17. Where a defendant arrested under an attachment shall refuse to enter an appearance, he may be served with a copy of the infor18. 7 & 8 Geo. 4. c. 53. s. 66. repealed.

mation and a rule to plead, and in default of appearing and pleading, judgment to be entered up against him.

19. Information to be exhibited before Commissioners of Excise or Justices within four months after offence committed or seizure made, and parties to be summoned.

20. Commissioners of Excise and Justices not authorized to mitigate the penalty of double duty for non-payment of Excise duties. 21. Expenses of prosecution before Commissioners of Excise or Justices of the Peace may be ordered to be paid out of the Revenue. 22. In case of the death, removal, or absence of any officer of Excise in whose name any information may have been exhibited, the

proceedings may be carried on by any other officer.

23. If there shall not be twenty days between giving notice of appeal and the next Quarter Sessions, the appeal shall be to the following

Sessions.

24. Witnesses tendered for examination at the original hearing before Commissioners of Excise or Justices, may be examined on hearing the appeal.

25. Persons liable to arrest under the laws of Excise, not being detained at the time, may be afterwards arrested.

26. 7 & 8 Geo. 4. c. 53. s. 120. repealed.

7. Complaints of over-charges and over-payments.

28. Offences under the Customs laws may be sued for by order of Commissioners of Excise, and in the name of officers of Excise. 29. Power for Commissioners of Excise, with consent of Treasury, to take lands, &c. upon lease.

30. Construction of terms in Acts of Parliament.

31. Commencement of Act.

32. Act may be altered in this session.

By this Аст,

After reciting an Act 7 & 8 Geo. 4. c. 53, intituled, 'An Act to consolidate and amend the Laws relating to the Collection and Management of the Revenue of Excise throughout Great Britain and Ireland, which said Act requires to be amended :

It is Enacted,

1. That all the powers and authorities by the said recited Act vested in, and all orders, matters and things thereby directed to be given or done by, the Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively, are and shall be vested in, given, and done by the Commissioners of Excise appointed or to be appointed under the said recited

Act.

IL. That any three or more of the Commissioners of Excise shall constitute a Board of Commissioners of Excise, and shall have full power and authority to act as a Board of Commissioners, and to order and direct and do and to permit to be done thoughout the United Kingdom, or in any part thereof, all acts, matters, and things relating to the Revenue of Excise, as fully and effectually as if ordered, directed, and done, or permitted to be done, by a board of four of the said Commissioners of Excise, required by the said recited Act.

III. That no Commissioner of Excise, or officer of Excise, or person employed in the collection or management of, or recovering or accounting for, comptrolling or auditing the Revenue of Excise, or any part thereof, shall, during the time of his acting as such Commissioner or officer, or being so employed as aforesaid, be compelled to receive any parish apprentice, or to take any child as an apprentice or servant, nor be subject to any penalty for refusing to execute any indenture for binding to him any person as an apprentice or servant, any law or statute to the contrary notwithstanding.

IV. That so much of the said recited Act as enacts, "that all and every person or persons required to make entry of any building, place, vessel, or utensil under this Act, or any other Act or Acts relating to the Revenue of Excise, shall deliver such entry, with his or their signature thereto, to the officer of Excise in whose survey such building, place, vessel, or utensil shall be intended to be used; and such officer shall copy such entry into the book kept and known by the name of the General Estry Book, for the division or ride in which such, building, place, vessel, or utensil shall be intended to be used; and the supervisor of the district shall examine and compare the copy so made in such book as aforesaid with the original entry; and such officer, upon his being removed from such division or ride, shall deliver over to the officer succeeding him in such station such book and all such original entries," shall be and the same is hereby repealed.

1. That every person carrying on any trade or business under or subject to any law or laws of Excise, and required by any

Act or Acts relating to the Revenue of Excise, to make entry at the next office of Excise, or to give notice to the officers of Excise, of any house, building, place, vessel, or utensil used in carrying on such trade or business, shall make such entry by delivering such true and particular account as by the Act or Acts relating to such trade or business is required to the officer of Excise in whose survey such house, building, place, vessel, or utensil shall be intended to be used; and such officer, having received such entry, shall copy the same into the book kept and known by the name of the General Entry Book, for the division or ride in which such house, building, room, or place, vessel or utensil, shall be intended to be used; and the supervisor of the district shall examine and compare the copy so made in such book as aforesaid with the original entry; and such officer, on his being removed from such division or ride, shall deliver over to the officer succeeding him in such station such book and all such original entries.

VI. That every person carrying on any trade or business under or subject to any law or laws of Excise, who shall make use of any house, building, or place, vessel or utensil, of which entry is required to be made or notice given by any Act or Acts relating to the Revenue of Excise, without having made entry thereof in manner hereinbefore directed, shall for every such unentered house, building, or place, vessel or utensil, forfeit 2001.

VII. That every person carrying on any trade or business under or subject to any law or laws of Excise, who, having made entry of any house, building, or place, vessel or utensil, or other thing, shall in the carrying on such trade or business fraudulently make use of any such house, building, or place, vessel or utensil, or other thing, for any other or different purpose than the particular use or purpose for which the same shall have been entered, shall forfeit 1001.

VIII. That when any person or persons shall have made entry of any building, room, place, vessel, or utensil for the carrying on any trade or business in respect of which any entry is by any Act or Acts of Parliament relating to the Revenue of Excise required, it shall not be lawful during the continuance of such entry for any other person or persons (except persons becoming partners in the same trade or business in respect of which the entry shall already have been made) to make entry of the same building, room, or place, vessel or utensil, for the carrying on of any other trade or business of the same, or any other description subject to the survey of Excise; but every such subsequent entry made whilst such former entry is in force shall be null and void to all intents and purposes.

IX. Provided, that where any person who shall have made entry of any premises for carrying on any trade or business subject to the survey of the Excise shall abscond or shall quit possession of such premises, and discontinue the trade or business in respect of which such entry was made, without having withdrawn such entry, it shall be lawful for any other person, with the consent and approbation of the Commissioners of Excise, to make entry of the said premises for carrying on any trade or business subject to the survey of the Excise, and in such case the former entry shall be deemed to have been withdrawn, and shall become null and void.

x. That so much of the said recited Act as enacts, " that every person carrying on any trade or business under or subject to any law or laws of Excise, shall pay and clear off the duty or duties in that behalf imposed by any Act or Acts of Parliament respectively, in such case made and provided, and charged upon or incurred by such person, at such time and place and to such person respectively as shall for that purpose be specially directed in any Act or Acts of Parliament relating to such duties respectively, or as shall be from time to time directed by the Commissioners of Excise; and if any such person shall not pay and clear off such duty or duties at such time and place and to such person respectively as aforesaid, or upon demand made thereof (under order of the Commissioners of Excise, or of the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively,) by the collector of Excise in whose collection such trade or business shall be carried on, or by any officer authorized and directed by such collector, under such order as aforesaid, to make such demand, (whether such demand be made personally of any person who shall have incurred such duty or duties, or shall be left at the dwelling-house of any such person, or on the premises where such duty or duties shall have been charged or incurred, every such person shall forfeit and lose double the value of the duty or duties so neglected to be paid and cleared off as aforesaid," shall be and the same is hereby repealed.

XI. That every person carrying on any trade or business under or subject to any law or laws of Excise shall pay and clear off the duty or duties in that behalf imposed by any Act or Acts of Parliament respectively, and charged upon or incurred by such person, at such time and place and to such person respectively as shall for that purpose be specially directed by any Act or Acts of Parliament relating to such duties, or as shall be from time to time directed by the Commissioners of Excise, whether payment of such duties shall have been or shall be secured by bond or otherwise, in pursuance of any Act or Acts of Parliament, or not; and if any such person shall not pay and clear off such duty or duties at such time and place and to such person respectively as aforesaid, or upon demand made, under order of the Commissioners of Excise, by any general surveyor of Excise where the trade or business shall be carried on within the limits of the Chief Office of Excise, or elsewhere by the collector of Excise in whose collection such trade or business shall be carried on, or the officer of Excise in charge for the time being o such collection, or by any officer of Excise authorized and directed by such collector or officer in charge to make such demand whether such demand shall be made personally of such person, or shall be left at his dwelling-house, or at the premises where such duty or duties shall have been charged, every such person shall forfeit and lose double the value of the duty or duties so neglected to be paid and cleared off as aforesaid.

XII. That all goods which shall be removed or deposited or concealed, or which shall be produced to any officer of Excise or Customs, with intent fraudulently to obtain any drawback or allowance granted by any Act or Acts relating to the revenue of Excise or Customs, shall, with the casks, vessels, cases, or other packages containing the same, be forfeited; and ever person who shall remove or deposit or conceal, or shall produce to any officer of Excise or Customs, any goods, with inten fraudulently to obtain any drawback or allowance granted by any Act relating to the revenue of Excise or Customs, shall forfei treble the value of such goods or 100l., at the election of the Commissioners of Excise or Customs, or the person who shal inform or sue for the same.

XIII. That all goods and commodities which shall be seized and condemned for or by reason of the same being adulterate

or mixed with any unlawful or prohibited ingredients shall, after the condemnation thereof, be burned or otherwise effectually destroyed, and shall not be exposed to sale; and it shall be lawful in every such case for the Commissioners of Excise, under the directions of the Lord High Treasurer or Commissioners of the Treasury, to distribute to and amongst the officers who shall have seized such goods or commodities a sum of money equal to the value of the said goods or commodities, or such greater or lesser reward as by the said Lord High Treasurer or Commissioners of the Treasury shall be deemed expedient.

XIV. That where any person shall be arrested and detained by any officer or officers of Excise for being found in any private or unentered place, knowingly aiding or in anywise concerned in the manufacturing of any goods or commodities for or in respect of which any duties of Excise are or shall be imposed, and such person shall be convicted in the penalty of 30l. or 601. imposed for such offence, but shall not pay the same, it shall be lawful for the Commissioners of Excise, with the consent and approbation of the Commissioners of His Majesty's Treasury, if they shall see fit, to cause a reward not exceeding a moiety of the penalty so imposed to be paid to the officer or officers by whom and at whose instance such person shall have been arrested and detained and convicted; and in case any officer or officers of Excise shall seize any such goods or commodities, or any materials for the manufacture thereof, in any private or unentered place, but shall not at the same time arrest or detain any such person, or if any person arrested or detained shall not be convicted, it shall be lawful for the said Commissioners of Excise, with the consent and approbation aforesaid, if they shall see fit, to cause a reward not exceeding 51. to be paid to such

officer or officers.

xv. That so much of the said recited Act as enacts, "that if upon notice given or request made by any officer of Excise to any constable, headborough, or other ministerial officer of the peace, to go with him as such officer of Excise, and to be present at the doing or performing of any act or thing at which the presence of a constable, headborough, or officer of the peace is or shall be required by this Act or any other Act or Acts of Parliament relating to the Revenue of Excise, such constable, headborough, or officer of the peace shall not go with such officer of Excise, or shall not be present at the doing or performing of any such act or thing, or shall refuse or neglect so to do or to be present as aforesaid, every such constable, headborough, or officer of the peace so offending shall for every such offence forfeit and lose the sum of 201.," shall be and the same is hereby repealed.

XVI. That if upon notice given or request inade by any officer of Excise to any constable, headborough, or other ministerial officer of the peace, to go with him as such officer of Excise, and to aid and assist him as such officer of Excise in the due execution of any act or thing required or enjoined by any Act or Acts relating to the Revenues of Excise or Customs to be done or prevented from being done, or which it shall be lawful for any officer of Excise to do or to prevent from being done, such constable, headborough, or officer of the peace shall not go with such officer of Excise, or shall not aid or assist him as aforesaid to the utmost of his power, such constable, headborough, or other officer of the peace so offending shall forfeit 201.

XVII. That where any defendant shall be arrested and imprisoned under any writ of attachment issued out of His Majesty's Court of Exchequer at Westminster, Edinburgh, or Dublin, for not entering an appearance to any proceedings commenced against him for the recovery of any duties of Excise, or of any penalty incurred under any Act relating to the Revenue of Excise, and such defendant shall neglect or refuse to enter or cause to be entered an appearance on his behalf by the time when a rule to plead might, according to the course and practice of the Court, have been given if such defendant had caused an appearance to be entered in proper time, it shall be lawful for the Solicitor of Excise, on behalf of the Attorney General, to cause a copy of the information, and also a rule to plead, to be served on such defendant by the same being delivered to the gaeler, keeper, or turnkey of the prison in which such defendant shall be confined, together with a notice setting forth, that unless such defendant shall appear and plead on or before the expiration of the rule to plead, which it shall be lawful for him to do without being required to take a copy of such information, judgment by default will be entered against him; and in case such defendant shall neglect to appear and plead at the expiration of the said rule it shall be further lawful for the solicitor of Excise, on behalf of the Attorney General, to cause an appearance to be entered for such defendant, and to enter up judgment against him as for want of plea, and thereupon to issue process of execution and proceed to charge such defendant in execution.

XVIII. That so much of the said recited Act as enacts, "that every such information as aforesaid shall be exhibited before the Commissioners of Excise, or Justice or Justices of the Peace respectively, within four calendar months next after the offence or offences alleged in such information shall have been committed, or the goods, commodities, or chattels therein alleged to have been forfeited shall have been seized; and a notice in writing of such information having been so exhibited shall be given to the person or persons against whom the same shall have been exhibited for the penalty or penalties incurred for such offence or offences, or to the person or persons who shall claim the goods, commodities, or chattels in such information alleged to have been forfeited, within one week next after such information shall have been exhibited; and the Commissioners of Excise, or Justice or Justices of the Peace, before whom any such information shall have been exhibited as aforesaid, are hereby respectively authorized and required to summon every person against whom any information shall have been exhibited, or who shall claim any goods, commodities, or chattels as aforesaid, to appear and plead to and attend the hearing of such information at a rime and place to be stated in such summons, which summons shall be served upon such person or persons fourteen days at de least before the time appointed in such summons: Provided always, that where such information shall be exhibited as foresaid for the recovery of double the value of any duty or duties neglected to be paid or cleared off as by this Act before directed, it shall be sufficient if such summons as aforesaid be served within twenty-four hours at the least before the time appointed in such summons: And provided also, that in all such cases it shall be deemed and taken to be sufficient service of any such notice or summons as aforesaid if the same be left at or upon the place used or occupied by any such person or persons respectively for carrying on trade or business, or at the building or place where any such offence shall have been committed sach seizure made, or at the place of residence, or with the wife or child or menial servant of any such person or persons, the same being directed to such person or persons by the right or assumed name or names of such person or persons," shall be and the same is hereby repealed.

II. That every information for the recovery of any penalty, or for the condemnation of any seizure, shall be exhibited efore the Commissioners of Excise, or Justice or Justices of the Peace respectively, within four calendar months next after

the offence or offences alleged in such information shall have been committed, or the goods, commodities, chattels, or things therein alleged to have been forfeited shall have been seized; and a notice in writing of such information having been so exhibited shall be given to the person against whom the same shall have been exhibited within one week next after the exhibiting of such information; and the Commissioners of Excise, or Justice or Justices of the Peace, before whom any such information shall be exhibited, are hereby respectively authorized and required to summon every person against whom any such information shall have been exhibited to appear and plead to and to attend the hearing of such information at a time and place to be named in such summons, which summons shall be served upon every such person or persons ten days at the least before the time appointed in such summons, and which summons may be added to or may include such notice as aforesaid, or may be separate and apart therefrom, and be served at another and different time, subsequent to the delivery of such notice, at the option of the prosecutor: Provided always, that where such information shall be exhibited for the recovery of double the value of any duty or duties neglected to be paid or cleared off, it shall be sufficient if such summons be served twelve hours at the least before the time appointed in such summons: And provided also, that in all cases it shall be deemed and taken to be sufficient delivery and service of any such notice and summons as aforesaid if a copy of the same be left at or upon the place used or occupied by any such person or persons respectively for carrying on his or their trade or business, or at the building or place where any such offence shall have been committed or such seizure made, or at the place of residence, or with the wife or child or servant of any such person or persons, the same being directed to such person or persons by the right or assumed name or names of such person or persons; or where any such offence shall have been committed or discovered in transit, or any seizure made in transit, and the place of business or residence of the offender shall be unknown to the person discovering such offence or making such seizure, it shall be sufficient in [is] such notice and summons, or a copy thereof, be affixed at or upon such conspicuous part of the Office of Excise next to where such offence shall have been committed or discovered, or seizure made, directed to such offender or offenders by his or their right or assumed name or names, if the same shall be known to the prosecutor, and if not known, without any name or names.

After stating that doubts have been entertained whether, under the provision of the said recited Act authorizing the mitigation of penalties to one fourth, the Justices of the Peace respectively, before whom any information may be exhibited for the recovery of double the value of any duty or duties of Excise neglected to be paid or cleared off, have not power to mitigate the penalty of such double value; for determining of which doubts

It is Enacted,

xx. That nothing in the said recited Act, or in any other Act or Acts relating to the Revenue of Excise, shall be construed to authorize or empower any Justices of the Peace, on the hearing and determining of any information for the recovery of double the value of any duty or duties of Excise neglected to be paid or cleared off, to mitigate the said penalty of the double value of such duties, but the said Justices shall in all cases convict the defendant or defendants in the full penalty of double the value of the duties which shall be proved to have been neglected to be paid and cleared off, and shall give judgment accordingly; and no Justice of the Peace before whom any person having been arrested and detained under any Act or Acts relating to the Revenue of Excise, and liable to the payment of any penalty, and in default of the immediate payment thereof to be committed to prison for a limited period, shall have any power or authority to mitigate such penalty, except where a special power for the mitigation of such penalty shall be given; anything in the said recited Act, or any other Act or Acts relating to the Revenue of Excise, notwithstanding.

XXI. That in any prosecution for recovery of any penalty incurred, or for the condemnation of any goods or chattels seized as forfeited, under any Act of Parliament relating to the Revenue of Excise, and carried on before the Commissioners of Excise or any Justices of the Peace, the Commissioners of Excise may order the expenses of such prosecution to be paid out of the Revenue of Excise, and a sum of money to be paid to the officers concerned in such prosecution, or the persons through whose information the offence shall have been discovered or the seizure made, in the same manner as they are authorized to do in prosecutions carried on in the Court of Exchequer.

XXII. That where in any case any information for the recovery of any penalty incurred, or the condemnation of any goods, commodities, articles, or things forfeited, under any law or laws relating to the Revenue of Excise, shall by order of the Commissioners of Excise be exhibited before the Commissioners of Excise, or before any Justice or Justices of the Peace, and the officer of Excise by whom or in whose name such information shall be or shall have been exhibited shall die, or be removed or discharged, or at the time of hearing may be absent, such information shall not, by such death, removal, or discharge, or by the absence of such officer, abate or be diminished, but all the proceedings on such information shall be continued and may be proceeded on by any other officer of Excise in the name of the officer by whom the same shall have been exhibited; and the said Commissioners of Excise and the Justices shall, on the day named and appointed in the summons to be issued in that behalf, proceed to hear and determine the matter of such information, and shall examine all such witnesses as shall be tendere d to them for examination by any officer of Excise in support of such information, notwithstanding such death, removal, or discharge, or the absence of the officer of Excise by whom or in whose name such information shall be or shall have been exhi bited; and all the proceedings on such information, and all proceedings for recovery of any penalty awarded thereon, or for the arrest and imprisonment of any defendant for nonpayment of such penalty, or for condemnation of any goods, commodities, articles, or things, shall be good, valid, and effectual.

XXIII. That if there shall not be twenty days between the time of any judgment being given by any Justices of the Peace on any information exhibited to them and the next General Quarter Sessions of the Peace, and the party against whom such judgment shall be given shall appeal against the same, then such appeal may be to the Quarter Sessions next after the expiration of twenty days from the giving of such judgment; and any notice of appeal shall be given by any officer of Excise who shall attend and conduct the proceedings on the part of the Revenue of Excise, notwithstanding such officer may not be the officer named in the information as informing or exhibiting the same ; and it shall be lawful for any Court of Quarter Sessions before whom any appeal shall be brought to adjourn the hearing thereof to the next Quarter Sessions, then to hear and finally to determine the same.

« Previous Continue »

Books