1. Repeal, &c. or observed in any part of the united kingdom; save and except so far as the same repeal or repeals any former act or acts, or any part or parts of any former act or acts of parliament; and save and except so far as the same, or any of them, relate or relates to the recovering, suing for, mitigating, levying, or paying any duty, or any arrear thereof, charged or chargeable, or any penalty or forfeiture incurred for any offence against any act or acts of parliament relating to the revenue of Excise, which shall have been or shall be committed, and for the recovery of which duty or arrear thereof, penalty or forfeiture, proceeding shall have been commenced before and shall be depending at the time of the commencement of this act; and save and except also as to any duty or arrear thereof charged or chargeable, and penalty or forfeiture which shall have been incurred, under or by virtue of any act or acts of parliament relating to the revenue of Excise by this act repealed as aforesaid, for which no proceedings for the recovery thereof shall have been commenced before and shall be depending at the commencement of this act." Sub-commissioners and commissioners of appeal in Ireland continued to complete depending proceedings. All duties and penalties shall, after the commencement of this act, be recovered as directed by this act. Sect. 128. "Provided always, that all sub-commissioners and commissioners of appeal in Ireland, who at any time before the commencement of this act shall have been appointed under the laws relating to the revenue of Excise in Ireland, shall respectively continue to execute and perform the several duties of their respective offices until all proceedings which shall have been or shall be begun before and be depending at the commencement of this act before them judicially shall be completed or ended; and that it shall be lawful for such several sub-commissioners and commissioners of appeal respectively in Ireland, and they are hereby respectively authorized and required, to continue to act in the performance of their several judicial duties pursuant to the laws in force at and immediately before the passing of this act, for the purpose of and until all such proceedings shall be completed or ended; and that nothing in this act shall extend or be deemed or construed to extend to repeal, annul, or make void any law or part of any law, or any act or acts of parliament, or any part thereof, relating to such proceedings, or any of them, or any part thereof, until all such proceedings shall be completed and ended. Provided always, that all penalties and forfeitures which shall have been or shall be incurred under or by virtue of any act or acts of parliament relating to the revenue of Excise before the commencement of this act, for the recovery of which no proceedings shall have been commenced before and be depending at the commencement of this act, and all penalties and forfeitures which shall be incurred under or by virtue of this act, or any other act or acts of parliament relating to the revenue of Excise after the commencement of this act, shall be recovered and applied in such manner and by such form or forms and ways of proceeding as are by this act directed and provided; any thing in any act or acts of parliament to the contrary thereof notwithstanding." As the s. 127 only repeals those prior enactments which are repugnant to or inconsistent with the new regulations, it follows that where there is any prior law not repugnant to or inconsistent with the new law, it is still applicable and in force; and there seem a few provisions of this nature relating to offenders escaping, &c.; the trial of felonies in any county; the deceiving officers by false weights, &c. In the notes to this edition the former enactments and decisions upon them are referred to. (2) Of the Commissioners, Inferior Officers, bribing Officers, Hours of Attendance, &c. [Former acts, 12 Car. II., c. 24; 15 Car. II., c. 11, and c. 26; 5 W. III., c. 20; 11 Geo. I., c. 30; 12 Geo. I., c. 28; 23 Geo. II., c. 26; 8 Geo. III.; 49 Geo. III., &. 66, s. 2.] By 7 & 8 Geo. IV. c. 53, s. 1, it is enacted, "That it shall be lawful for His Majesty, his heirs and successors, from time to time to appoint, under the great seal of the united kingdom, any number of persons not exceeding thirteen to be commissioners of Excise for the collection and management of the whole of the revenue of Excise arising in and throughout the whole of the united kingdom of Great Britain and Ireland, and the islands and territories thereunto respectively belonging, and also to appoint any number of persons not exceeding four to be assistant commissioners of Excise, to sit and act in manner hereinafter mentioned, in and for Scotland and Ireland; and that each of such commissioners and assistant commissioners, when so appointed, shall have and hold his respective office during His Majesty's pleasure." Four com missioners to constitute a board of Excise. Sect. 2 enacts, "That any four or more of the commissioners of Excise shall constitute a board of commissioners of Excise for the united kingdom, for the collection and management of the whole of the revenue of Excise arising in and throughout the whole of the united kingdom of Great Britain and Ireland, and the islands and territories thereunto respectively belonging, and of all the duties imposed or to be imposed by any act or acts of parliament which have been or are or shall be made payable to His Majesty, his heirs and successors, as duties of Excise, or duties under the collection and management of the commissioners of Excise, and of all arrears of any of such duties, and of all penalties and forfeitures arising or which shall have arisen, or shall arise or accrue, or remain or become due to His Majesty, his heirs and successors, within the said united kingdom of Great Britain and Ireland, and the islands and territories thereunto respectively belonging, under any law or laws touching or relating to the said revenues; and that every such board shall have full Their power and power and authority to order and direct, and to do and permit to be done, authority. throughout the united kingdom, or in any part thereof, all acts, matters, and things which shall by this act, or by any other act or acts of parliament, be required to be made or done by the commissioners of Excise, or which shall relate to or in any wise concern the revenue under their collection and management; and that all rules, orders, acts, matters, and things relating to or concerning the said revenue, which shall have been or shall be made or done by any such board, shall be good, valid, and effectual in law, to all intents and purposes whatsoever, as if made or done by all the commissioners of Excise. Provided always, that every such board, and the commissioners of Excise respectively, shall in all things relating to the execution of the duty of such board, or of such commissioners respectively, be subject to the authority, direction, and control of the lord high treasurer and commissioners of the treasury, and shall obey all orders and instructions which shall have been or shall from time to time be issued to such board or commissioners in that behalf by the lord high treasurer, or any three or more of the commissioners of the treasury." Sect. 3. "That in all cases relating to the revenue under the collection and management of the commissioners of Excise, where England' or 'Great Britain' is or shall be mentioned in this act, or in any other act or acts of parliament relating to the revenue of Excise, the same shall be deemed and taken to extend to and include Wales and the town of Berwick-upon-Tweed; and that where the united kingdom' is or shall be Commissioners subject to orders and control of the treasury. Wales and Berwick-upon-Tweed acts mentioning England or Great included in all Britain. 2. Of the commissioners, &c. Definition of other terius. Commissioners to appoint collectors and other subordinate officers, and to give them such salaries and allowances as the treasury shall direct. (a) inentioned, the same shall be deemed and taken to extend to and include Great Britain and Ireland, and the islands and territories thereunto respectively belonging; and that where the revenue of Excise' is or shall be mentioned, the same shall be deemed and taken to extend to and to include the whole revenue under the collection and management of the commissioners of Excise; and that where any power or authority (excepting such power and authority as is restricted to the limits of the chief office of Excise in London) is or shall be given to the commissioners of Excise generally, the same shall be deemed and taken to extend over and throughout the united kingdom as aforesaid; and that where any power or authority is or shall be given to the commissioner or commissioners and assistant commissioners of Excise in Scotland and Ireland respectively, the same shall be deemed and taken to extend only over and throughout Scotland or Ireland, and the islands and territories thereof respectively; and that this act, and the several provisions thereof respectively, shall be deemed and taken to apply to all acts of parliament relating to the revenue of Excise which shall hereafter be made, except in any of the above cases where the same shall be otherwise specially directed or provided." Sect. 4. "That it shall be lawful for the commissioners of Excise, or any four or more of them, and they are hereby authorized and required from time to time to appoint, by writing under their hands and seals, such and so many collectors and other subordinate officers, (b) and accomptants, clerks, and assistants, for collecting, receiving, managing, and accounting for the said revenue of Excise, as to the said commissioners, or any four or more of them, shall seem meet and requisite, taking in the name of His Majesty, from them and every of them, sufficient security for the due performance of the respective duties committed to their charge; and all such commissions and appointments shall be deemed, construed, and taken to be good, valid, and effectual, and the persons holding the same shall have full power and authority in respect thereof to execute the duties of their respective offices, and to enforce, in the execution thereof, all laws, regulations, penalties, and forfeitures relating to the said revenue in every part of the united kingdom; and it shall be lawful for the said commissioners, or any four or more of them, and they are hereby authorized to place, remove, promote, suspend, reduce, discharge, or restore, as they shall see cause, any such collector or other subordinate officers, or accomptants, clerks, or assistants, and to allow and pay to them respectively for their salaries, and to them or to any other person or persons, for charges necessarily arising in the collection or management of the said revenue, such sum and sums of money, allowance and allowances, as shall be conformable to such rules, regulations, and directions as may from time to time be received by the said commissioners from the lord high treasurer, or any three or more of the commissioners of the treasury, for the direction and guidance of the commissioners of Excise in such behalf. Provided always, that the number of each description of officers and persons so to be appointed shall not in any case (except as hereinafter increased without mentioned) exceed the number which shall be fixed and allowed by any the permission and approval of the general warrant or warrants, order or orders, which shall have been or shall from time to time be issued for that purpose by such lord high treasurer or commissioners of the treasury: and provided also, that in all cases in which it may be deemed necessary to appoint a greater number of officers of the lowest class than shall have been authorized by any such The number of inferior officers shall not be treasury. (a) As to appointment of gaugers, see who bear no legal name, and are admitted into the service on taking oath of office, giving bond if required, and most ample testimonies of their qualifications. 1 Highmore on Excise, 12. warrant or warrants, order or orders, the persons to be named to every 2. Of the comsuch appointment shall be submitted by the commissioners of Excise missioners, &c. to and approved by such lord high treasurer or commissioners of the treasury. sioners. Sect. 5. "Provided always, that all collectors and other subordinate Inferior officers shall continue, officers, and accomptants, clerks, and assistants, who are or have been or notwithstanding shall be from time to time duly and legally appointed by the commissioners any change of of Excise, do and shall remain and continue in their respective offices, the commisnotwithstanding the death or reinoval of any commissioner or commissioners by whom they were so appointed, and notwithstanding any alteration, change, or other determination of the commission of such commissioners, until the respective appointment of such collectors or other subordinate officers, or accomptants, clerks, or assistants, shall become void by death, or shall be revoked by the commissioners of Excise." Sect. 6. "That it shall be lawful for the lord high treasurer, or any three or more of the commissioners of the treasury, from time to time to order and direct any one or more of the commissioners of Excise, together with two of the assistant commissioners of Excise, to sit and act as such commissioner or commissioners and assistant commissioners respectively in and for Scotland, and to order and direct any one or more of the commissioners of Excise, together with two of the assistant commissioners of Excise, to sit and act as such commissioner or commissioners and assistant commissioners respectively in and for Ireland, for the despatch of business in those parts respectively of the united kingdom, under the control and direction nevertheless of the board of commissioners of Excise; and that such commissioner or commissioners and assistant commissioners for Scotland and Ireland respectively (under such control and direction as aforesaid) shall have and be invested with the collection and management of the revenue of Excise, and all matters and things relating thereto arising in Scotland and Ireland respectively; and that any two of such commissioner or commissioners and assistant commissioners, in Scotland and Ireland respectively, shall (under such control and direction as aforesaid) have full power and authority to order and direct, and to do and permit to be done, all acts, matters, and things relating to the revenue of Excise in Scotland and Ireland respectively; and that all rules, orders, acts, matters, and things which shall have been or shall be so made and done by such commissioner or commissioners and assistant commissioners, or any two of them, in Scotland and Ireland respectively, shall be good, valid, and effectual in law, to all intents and purposes whatsoever. Provided always, that all and every such commissioner or commissioners and assistant commissioners, in Scotland and Ireland respectively, shall in all things observe, perform, and fulfil, and cause to be observed, performed, and fulfilled, in and throughout Scotland and Ireland respectively, the several orders, rules, directions, and regulations, touching or relating to the said revenue, which shall have been or shall be made or given by the board of commissioners of Excise." Sect. 7. "That no person who shall be appointed to be a commissioner or assistant commissioner of Excise, or who shall be appointed to any other office relating to the revenue of Excise, shall be capable of acting as such commissioner or assistant commissioner, or in any other such office, until he shall, before two or more justices of the peace in the county where his office is or shall be, or before one of the barons of the Exchequer of England, Scotland, or Ireland, take and subscribe the oath hereinafter following; that is to say, I, A. B., do swear to bear true allegiance to His Majesty, and to exccute the office of to which I am appointed, truly and (4) See 12 Car. II., c. 23, s. 24; 15 Car. II., c. 11, s. 27; and see Highmore on Excise, 171. Appointment of assistant com Ireland, under Excise. No person shall be capable of Excise before he 2. Of the com- faithfully, without favour or affection; and that I will from time to time true missioners, &c. account make and deliver to such person or persons as shall be duly appointed to receive the same; and that I will not take any fee or reward in or for the execution of the said office from any other person than H. M., or those whom H. M. shall appoint in that behalf. Certificate of the taking of such eath to be recorded. Penalty 50%. No member of the House of Commons to be a commissioner or officer of Excise. No officer to vote or interfere in elections for members of parliament under And the justices of the peace, or baron of the Exchequer, before whom such oath as aforesaid shall have been taken and subscribed, shall certify the taking thereof as aforesaid to the general quarter sessions, or Court of Exchequer, as the case may be, to be there recorded, and to the auditor of Excise, by whom such certificate shall be entered; and if any person shall act as a commissioner or assistant commissioner of Excise, or in any other office relating to the revenue of Excise, before he shall have taken and subscribed such oath as aforesaid, such person shall, for every month in or for which he shall have so acted, without having taken such oath, forfeit and lose the sum of fifty pounds." Sect. 8. "That no person being a member of the Commons House of Parliament shall, during the time of his being such member of Parliament, be capable of being a commissioner or assistant commissioner of Excise, or commissioner of appeal under this act, or of being an officer of Excise, or person employed in the charging, collecting, or managing of any part of the revenue of Excise, or in comptrolling or auditing the accounts thereof, nor shall be capable of taking, holding, or executing, or being in any manner concerned in executing, either by himself or deputy, or by any other person or persons in trust for him, or for his use and benefit, any such office or employment; and if any person shall, during the time of his being a member of the Commons House of Parliament, at any time take, hold, or execute, or be in any manner concerned in executing, either by himself or deputy, or by any other person or persons in trust for him, or for his use and benefit, any such office or employment as aforesaid, such person shall be and is hereby declared to be incapable of sitting, voting, or acting in any manner as a member of the Commons House of Parliament in such parliament." Sect. 9. "That no commissioner or assistant commissioner of Excise, or commissioner of appeal under this act, or any officer of Excise, (b) or person employed in the charging, collecting, or managing of any part of the revenue of Excise, or in comptrolling or auditing the accounts thereof, shall be capable of giving his vote for the election of any person to serve rendered incapable in parliament; and if any commissioner or assistant commissioner, or a penalty of 5007. and of being of holding any office. (a) commissioner of appeal, or any officer or other person hereby made incapable of voting as aforesaid, shall nevertheless presume to give his vote during the time he shall hold, or within two calendar months next after he shall have ceased to hold or execute any office or employment as aforesaid, such vote so given shall be held null and void to all intents and purposes whatsoever; and every such commissioner, assistant commissioner, commissioner of appeal, officer, and person as aforesaid, who shall give any such vote, or who shall, by word, message, or writing, or in any other manner whatsoever, endeavour to persuade any elector to give, or to dissuade any elector from giving his vote for the election of any person to serve in parliament, shall for every such offence (the same being proved by two or more credible witnesses upon oath) forfeit and lose the sum of five hundred pounds, one moiety whereof shall be paid to the informer, and the other moiety thereof to the poor of the parish in which such offence shall have been committed and such penalty incurred; and every such penalty shall and may be recovered by any person who c. 41. (a) See a decision on 22 Geo. III., Evans v. Stevens, 4 T. R. 459. (b) It was held that the words "officer," or "officers of Excise," in the 57 Geo. III., c. 123, s. 13, are general, and apply to any officer of Excise, &c. The Attorney-General v. Slee, M‘Clel. Rep. 567; 1 Chitty's Col. Stat. 268, note a. |