(6.) Complaints of Overcharges of Duty, &c. 7 and 8 Geo. IV. c. 53, s. 120. "That it shall be lawful for the commissioners of Excise, or any three or more of them, within the limits of the chief office of Excise, and for any two or more of the justices of the peace in any other part of the united kingdom, within whose jurisdiction respectively any person or persons chargeable with any duty of Excise shall have been charged therewith, upon complaint to them respectively made by any such person or persons, of any overcharge in that behalf made by any officer of Excise, within twelve calendar months next after the making of such charge, and such commissioners and justices are hereby respectively authorized and required to hear, adjudge, and determine such complaint, and to examine the witness or witnesses upon oath, who shall be thereupon produced, as well on the behalf of the person or persons making such complaint as on the behalf of His Majesty, and of all parties therein concerned, and shall thereupon, by warrant under their hands, discharge or acquit such person or persons of so much of such charge as shall be made out and proved before such commissioners of Excise or justices of the peace respectively to have been overcharged; and if such person or persons shall, before such acquittal, have paid any money upon or in respect of such overcharge, it shall be lawful for the commissioners of Excise, or the commissioner or commissioners and assistant commissioners of Excise in Scotland and Ireland respectively, and they are hereby respectively required upon such acquittal as aforesaid, to repay to such person or persons out of the public monies in their hands, or at their discretion, to allow out of the next duties becoming payable by such person or persons, so much money as shall have been so paid as aforesaid; any thing in this act or in any other act or acts of parliament to the contrary thereof in any wise notwithstanding. Provided always, that no such complaint shall be heard before the said commissioners of Excise, unless the same shall be entered by or on behalf of the complainant in a book to be kept for that purpose in the office of the solicitor of Excise, for the summary jurisdiction at the chief office of Excise, stating the particulars thereof, and the name and place of residence of every such complainant; and upon every such complaint being so entered, a notice shall be given by the said commissioners of the time and place by them appointed for the hearing of such complaint, and if such complainant shall not appear at the time and place appointed for the hearing of any such complaint, it shall be lawful for the said commissioners, or any three or more of them, to dismiss such complaint, upon proof of notice of the time and place appointed for the hearing of such complaint having been given to such complainant, or left at the place mentioned in such complaint book as aforesaid to be the place of the residence of such complainant; and that no such complaint shall be heard before any justices of the peace, unless a notice in writing of the time and place of hearing thereof (which notice shall contain and set forth the ground and substance of such complaint) shall be given to the collector of Excise in whose collection, or to the supervisor of Excise in whose district such overcharge shall have been made, within eight days at the least before the time appointed for the hearing of such complaint: and provided always, that the payment of any duty with which any such complainant as aforesaid shall have been charged, or any proceedings for the recovery of such duty, shall not be delayed or suspended by reason of the making of any such complaint, or of the same being depending." (a) It was resolved, that an action for money had and received does not lie against an Excise officer for an over payment, Whitbread v. Brooksbank, 7. Of Entries, &.c. In what manner the entry of premises, &c. subject to the survey of the Excise shall be made. What sha'l be sufficient proof of such entry. (7.) Of Entries and Specimen Books.-Payments to be made by Traders.—Searches, and obstructing Officers.—Seisures and Warrants.-Liability of Goods, Materials, &c.—Administering Gaths.—Perjury. —Fraudulent Removal and Concealment.— Unlawful Manufacturers.-assisting Officers.-Indictments for obstructing, &c. Sect. 18. "That all and every person or persons required to make entry (a) of any building, place, vessel, or utensil, under this act, or any other act or acts of parliament 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 entry book, for the division or ride in which such building, place, ve sel, 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." Sect. 19. "That where, upon the trial of any indictment, information, action, suit, or prosecution, or upon any other legal or judicial proceeding whatsoever, any such original entry shall be tendered or offered in evidence, it shall be lawful to prove by any credible witness the signature or signatures to such entry to be the handwriting of the person or persons by whom or in whose name or names such entry was made; and that in any such case it shall not be necessary to prove such entry by the testimony of the officer who received, or of the person who may have attested such signature or signatures, or the receipt of such entry; and if upon any trial as aforesaid, or upon any other legal or judicial proceeding, any question shall be made or shall arise, whether any building or place, or any vessel or utensil, of which entry is required to be made under this act, or any other act or acts of parliament relating to the revenue of Excise, was entered by the person or persons by whom the same shall have been used, it shall be deemed and taken to be sufficient proof of such entry, if upon the production of any credible witness of the entry book of the division or ride in which such building, place, vessel, or utensil shall have been used, such building, place, vessel, or utensil shall be found, or shall appear in the copy, or what shall purport to be the copy in such book of any entry thereof, made by such person or persons as aforesaid; and if, upon the production of such book, no such building, place, vessel, or utensil shall be found, or shall so appear therein, or if found shall so appear to have been entered for another or different purpose than the purpose for which the same shall be charged or alleged to have been used by such person or persons, every such building, place, vessel, or utensil shall be Sic. In the act the deemed and taken to be and* unentered to all intents and purposes whatsoever, unless by other evidence the contrary be made appear; any law, custom, or usage to the contrary thereof notwithstanding. Provided always, that where in any indictment or information it shall be averred that any person or person was or were a trader or traders under any law or laws of Excise, it shall not be necessary to prove the same by the production or proof of any entry made by or in the name of such person or persons." word "and" is used by mistake instead of "as." No entry shall Sect. 20. "That no entry of any building, place, vessel, or utensil made by any person or persons under any act or acts of parliament relating to the revenue of Excise, shall be or be deemed or taken to be a legal entry thereof, unless the same shall have been made by and be in the name or (a) See form of entry by a brewer, &c., post, 265, 6, note (b), names of a person or persons who shall, at the time of making such entry, 7. Of Entries, have attained the age of twenty-one years, and who shall be the true and &c. real owner or owners of the trade or business therein or thereby carried on, or in respect of which such entry of such building, place, vessel, or utensil shall have been made. Provided always, that the person or persons who shall act as the visible owner or owners of any trade or business in respect of which any such entry shall have been made, or by whom the saine respectively shall be occupied or used, or who shall have the principal management thereof, shall in all respects, and notwithstanding the minority of such visible owner or owners. (a) be subject and liable to all duties, penalties, and forfeitures imposed by this act, or any other act or acts of parliament relating to the revenue of Excise, or any part thereof, to which the real owner or owners of such building, place, vessel, or utensil, or of such trade or business therein or thereby carried on, would have been liable; and all stock in such trade or business, and all materials, vessels, and utensils which shall then and there be found in or upon such building or place, to whomsoever the same shall then and there belong, shall be subject to and be charged with all such duties, penalties, and forfeitures." (b) Sect. 21. That every person making entry of any building, place, vessel, or utensil under any act or acts of parliament relating to the revenue of Excise, shall in every such entry distinguish and describe every such building, place, vessel, or utensil, by a particular letter or number, and shall, to the satisfaction of the supervisor or surveyor of the district or (a) Neither minority nor coverture is any defence in general for a violation of Excise laws-4 Bia. Com. 308; 2 B. & P. 530; & T. R. 545; 2 Stra. 1120. (b) 49 Geo. III., c. 81, s. 8. проп (c) See 58 Geo. III., c. 65, s. 7. The following are forms of a common brewer's, and a spirit-dealer's and tallowchandler's entries. (No. 1.) I, A. B. of in the county of do hereby make entry of a brea house, situate in street, marked B. H., containing two coppers, marked No. 1 and 2, with one cock to each, which discharge into mush-tun and hop-back, que reservoir with two pipes marked p., leading into the two coppers. One mashtun marked M. T. with four pipes, three of which connecting with one main pipe, marked p., discharge into U. B. and R. No. 2, the other, marked p., discharge into brewhouse. One hop-back, marked H. B., with two cocks, which discharge the backs marked l B. and 2 B., and one pipe, marked p., leading into tunroom No. 2, for scalding casks. One round, marked No. 1., with one pipe, marked p., connected with the two permanent cleansers in T. R. No. 1. Two cocks which discharge into T. R. No. 1.: also one round, marked U. B., and R No. 2., with a pipe, marked p., connected with engine, and one cock, which discharge into T. R. No. 2. Two backs, marked 1 B. and 2 B., with four cocks: two discharge into R. No. 1, one into R. and U. B. No. 2., and one into filling-up back belonging to permanent clcause in T. R. No. 1. One engine with two pipes, one sucking out of liquor-well, one out of R. No. 2., and one raising pipe, all marked p., which charge reservoir. One lead well, into which the stillions discharge themselves. One filling-up back, marked F. B., with one pipe to the same, which charge the permanent cleanse marked p. One tun-room, marked T. R. No. 1. One tunroom, marked T. R. No. 2. One store-room, marked S. T. No. 3. The same are for the purposes of brewing of beer as a common brewer, for sale. Dated this 1st day of Jan. A. D. 1830. A. B. In the entry of premises, vessels, &c. the same to be distinguished numbers, and (No. 2.) in the county of I. A. B., brandy-dealer, of do hereby 2. Form of a make entry of one room, marked No. 1. for foreign spirits; also one room, marked brandy-dealer's No. 2., for British spirits: and in the which room, marked No. 1., are cutry. 7. Of Entries, division, paint such respective letter or number in a large and distinct &c. character upon some convenient and conspicuous part of the outside of the walls or doors of every such building and place, and upon some convenient and conspicuous part of the outside of every such vessel and utensil, and shall continue the same so painted, and from time to time and when occasion shall require, or when requested by the supervisor or surveyor of Excise of the district or division, shall renew the same, so long as the entry thereof shall remain uncancelled, so that such letter or number so painted may be easily and distinctly observed and known by the officers of Excise: and wherever any such person shall use or employ, in any entered building or place, any fixed pipe, every such person, when required by the supervisor or surveyor of Excise, by a written notice, shall paint and continue painted every such pipe, throughout its whole length and over its whole exterior surface, with a distinct oil colour or oil colours, to the satisfaction of the supervisor or surveyor of Excise of the district or division; and every such person, after such notice, shall also deliver, in addition to the entry required to be made by such person of any such building, place, vessel, or utensil, and as part thereof, a drawing or drawings, or description, distinctly showing or exhibiting and explaining the course, direction, construction, and use of every such pipe respectively, and of every branch thereof, and of every cock therein, together with every place, vessel, and utensil respectively, from and to or with which the same shall lead or communicate. Provided always, that all pipes or parts of pipes used for the same purpose only shall be painted of the same colour; and if any such person shall use any building, place, vessel, or utensil, by him or her entered, which shall not be so distinguished and described as aforesaid, or which shall not have such letter or number so painted and continued thereon as aforesaid, or shall use any fixed pipe in any building or place so entered, which shall not be so painted, and so shown or exhibited and explained in any drawing or drawings, or description, or different from or disagreeing with any drawing or description by him or her delivered thereof, every such person using such building, place, vessel, utensil, or pipe as aforesaid, shall for every such offence forfeit and lose, over and above all other penalties, the sum of one hundred pounds.” And a drawing, &c. to be delivered. Penalty, 1007. Officer may ent any building or other place used for carrying on any trade subject to survey (if by night in the presence of a constable), for the purpose of in specting the same, or taking any account, and charging the duty of Excise. Sect. 22. "That it shall be lawful for any officer of Excise and his assistants at any time, either by night or day (but if between the hours of eleven at night and five in the morning, then upon request, and in the 3. Form of a tallow-chandler's entry. I, C. D., do hereby make entry of one candle-office, marked C. H., one copper, marked C., one dipping mould, marked D. M., one pipes, marked M., situate in the yard adjoining my strect, in the parish of the Witness my hand, this 11th day of February, 1828. mould closet containing 198 dwelling-house, and situate in in the county of C. D. Such officer is to charge du y, &c. presence of a constable or other lawful peace officer, (a) except in such 7. Of Entries, cases as are otherwise specially provided for by any other act or acts of &c. parliament relating to the revenue of Excise), to enter into and remain so long as such officer may think fit, for the purposes herein after mentioned, in any building or place belonging to or used by any person or persons for the purpose of carrying on any trade or business under or subject to any law or laws of Excise, or belonging to or used by any person or persons making or required to make any entry of such building or place under any such law or laws; and it shall be lawful for such officer of Excise and his assistants to inspect any such building or place, and to take such account as such officer shall deem necessary, according to the several laws, provisions, and regulations relating thereto, of all matters and things, and of all works, vessels, utensils, goods, and materials belonging or in anywise appertaining to such trade or business; and it shall be lawful for such officer, and he is hereby authorized and required, to charge any duty or duties imposed by any act or acts of parliament relating to the revenue of Excise which shall be then chargeable upon the person or persons carrying on such trade or business, and of such account and charge of duty to make a return or report in writing to the commissioners of Excise, and to the commisioner or commissioners and assistant commissioners of Excise in Scotland or Ireland, or to such person as the commissioners of Excise, or the commissioner or commissioners and assistant commissioners of Excise in Scotland and Ireland respectively may direct; such officer, in all cases where the minutes of the entries made by him in taking such account shall not appear on any such specimen left as herein after mentioned, giving (if demand be made thereof in writing at the time of taking such account) a true copy of such charge, in writing under his hand, to the person or persons carrying on such trade or business; and every such return and report of such officer as aforesaid shall be and shall be taken to be a charge of such duty or duties upon such person or persons." Sect. 23. "That the supervisor or surveyor of Excise in whose district or division any person or persons shall be who shall carry on any trade or business under or subject to any law or laws of Excise, or the officer of Excise under whose survey such person or persons shall be, may leave and deposit, in some conspicuous and open part of some building or place entered by such person or persons for such trade or business, a certain book or paper called a specimen, for recording therein minutes of the entries made by the officers respectively who survey the premises of such person or persons, or the trade or business of such person or persons, in the books of such officers, of the state of the manufactory, and of the accounts and particulars of the survey thereof, at any time taken by such officers respectively, and the names and minutes of survey and observations of any other officer who may visit or inspect such entered premises; and every officer of Excise shall at all times have free access to such book or paper, with liberty and power to remove or take away the same, leaving (a) He must be a peace-officer at the tiue, Hill v. Barnes, 2 Bla. R. 1185. (b) As to this book, see R. v. Grimd.1 Price, 369; and see form of specimen book and notes thereon, post, 268. The specimen book is in form a small folio memorandum book, each leaf about three inches broad and eight inches long, each page impressed with a red Excise stamp, and paged or numbered 1, 2, 3, &c., and is in this state delivered to the surveying officer, who on the first leaf Specimen books may be left by premises of traders, and not or destroyed, under penalty of 2001. (b) the officers on the to be removed writes the trader's name, trade, and re- specimen book. |