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LXXXI. And be it further enacted, That all Fines, Penalties, Fines, Penaland Forfeitures imposed by this Act shall be sued for, recovered, ties, and For

to levied, mitigated, and distributed (except where other Provisions are by this Act specially made in such Behalf) by such Ways, gated, and dis

recovered, mitiMeans, Methods, and in such Manner, in Great Britain and tributed as by Ireland respectively, as any Fine, Penalty, or Forfeiture imposed former Laws. by any Act or Acts relating to the Revenue of Excise in Great Britain and Ireland respectively, may be sued for, recovered, levied, mitigated, and distributed.

LXXXII. And be it further enacted, That this Act shall extend Act to extend and be deemed and construed to extend to the whole of the to the United United Kingdom of Great Britain and Ireland, except as to the Kingdom. several Rules, Regulations, and Provisions specially provided for Exceptions. by this Act in respect of Brewers of Beer for Sale in Ireland, which shall extend to Ireland only, and the Conditions upon which the Allowances upon Spirits distilled from Malt only in Scotland and Ireland are from henceforth to be granted, and which shall extend to Scotland and Ireland only; and this Act shall commence and Commencetake Effect from and immediately after the Tenth Day of October ment of Act. One thousand eight hundred and twenty-seven.

LXXXIII. And be it further enacted, That this Act, or any Act may be of the Provisions thereof, may be amended, altered, or repealed

Session. in this present Session of Parliament.

altered this

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CAP. LIII.
An Act to consolidate and amend the Laws relating to the

Collection and Management of the Revenue of Excise
throughout Great Britain and Ireland. [2d July 1827.]

HEREAS by an Act passed in the Fourth Year of the 4 G. 4. c. 23. lidate the several Boards of Customs, and also the several Boards of Excise, of Great Britain and Ireland, His Majesty was em

powered to appoint 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 Whereas the Laws relating to His • Majesty's Revenue of Excise have become very numerous and ' complicated, and it would greatly tend to the Public Benefit to « consolidate and amend the same, and for that Purpose to collect • into One Act the several Powers, Authorities, Regulations, and · Provisions thereof, which apply or relate generally to the Col• lection and Management of the said Revenue;' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That it shall be lawful for His Majesty, Authorizing His Heirs and Successors, from time to time to appoint, under the the Appoint

ment of ComGreat Seal of the United Kingdom, any Number of Persons not

missioners of exceeding Thirteen to be Commissioners of Excise for the Col. Excise for the lection and Management of the whole of the Revenue of Excise United Kingarising in and throughout the whole of the United Kingdom of dom, and AsGreat Britain and Ireland, and the Islands and Territories there- sistant ComY 4

missioners for unto

cise.

Scotland unto respectively belonging, and also to appoint any Number of and Ireland.

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 Commis- II. And be it further enacted, That any Four or more of the sioners shall

Commissioners of Excise shall constitute a Board of Commissioners constitute a Board of Ex

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 Their Power or relating to the said Revenues ; and that every such Board and Authority. shall have full Power and Authority to order and direct, and to

do and permit to be done, 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 anywise 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 Commissioners the Commissioners of Excise: Provided always, that every such to be subject to Board, and the Commissioners of Excise respectively, shall in all Control of the Things relating to the Execution of the Duty of such Board, or Treasury.

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. Wales and III. And be it declared and enacted, That in all Cases relating Berwick-upon- to the Revenue under the Collection and Management of the Tweed includ. ed in all Acts

Commissioners of Excise, where · England' or Great Britain mentioning is or shall be mentioned in this Act, or in any other Act or Acts England or of Parliament relating to the Revenue of Excise, the same shall Great Britain. be deemed and taken to extend to and include Wales, and the Definition of Town of Berwick-upon-Tweed; and that where the United other Terms.

Kingdom' is or shall be mentioned, 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

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.

IV. And be it further enacted, That it shall be lawful for the Commissioners Commissioners of Excise, or any Four or more of them, and they lectors and

to appoint Colare hereby authorized and required from time to time to appoint, other subordinby Writing under their Hands and Seals, such and so many Col- ate Officers, lectors and other subordinate Officers, and Accomptants, Clerks, and to give and Assistants, for collecting, receiving, managing, and accounting them such

Salaries and for the said Revenue of Excise, as to the said Commissioners, or

Allowances as any Four or more of them, shall seem meet and requisite, taking the Treasury in the Name of His Majesty, from them and every of them, suf- shall direct. ficient 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 Des- The Number of cription of Officers and Persons so to be appointed shall not in inferior Officers any Case (except as hereinafter mentioned) exceed the Number increased withwhich shall be fixed and allowed by any general Warrant or out the PerWarrants, Order or Orders, which shall have been or shall from mission and time to time be issued for that Purpose by such Lord High Trea- Approval of the

Treasury.

surer

cers shall con

surer 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 Warrant or Warrants, Order or Orders, the Persons to be named to every such Appointment shall be submitted by the Commissioners of Excise to and approved

by such Lord High Treasurer or Commissioners of the Treasury. Inferior Offi- V. Provided always, and be it enacted, That all Collectors and

other subordinate Officers, and Accomptants, Clerks, and Assisttinue, notwithstanding any

ants, who are or have been or shall be from time to time duly and Change uf the legally appointed by the Commissioners of Excise, do and shall Commissioners. remain and continue in their respective Offices notwithstanding

the Death or Removal 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. Appointment VI. And be it further enacted, That it shall be lawful for the of Assistant

Lord High Treasurer, or any Three or more of the Commissioners Commissioners for Scotland

of the Treasury, from time to time to order and direct any one and Ireland,

or more of the Commissioners of Excise, together with Two of under the Con- the Assistant Commissioners of Excise, to sit and act as such Comtrol of the missioner or Commissioners and Assistant Commissioners respecCommissioners tively in and for Scotland, and to order and direct any one or more of Excise.

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 Dispatch 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 Com, missioners and Assistant Commissioners, in Scotland and Ireland respectively, shall in all Things observe, perform, and fulfil, and cause to be observed, performed, and fulálled, in and throughout Scotland and Ireland respectively, the several Orders, Rules

, Directions, and Regulations, touching or relating to the said

Revenue,

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Revenue, which shall have been or shall be made or given by the
Board of Commissioners of Excise.

VII. And be it further enacted, That no Person who shall be No Person appointed to be a Commissioner or Assistant Commissioner of shall be capable Excise, or who shall be appointed to any other Office relating to Oflice under

of acting in any the Revenue of Excise, shall be capable of acting as such Com- the Excise bemissioner or Assistant Commissioner, or in any other such Office, fore he has until he shall, before Two or more Justices of the Peace in the taken the folCounty where his Office is or shall be, or before One of the lowing Oath. 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 execute the Office of

to which I am appointed, truly and faithfully, without Favour or Affection ;

and that I will from time to time true 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 His

Majesty, or those whom His Majesty shall appoint in that • Behalf.' And the Justices of the Peace, or Baron of the Exchequer, before Certificate of whom such Oath as aforesaid shall have been taken and subscribed, the taking of shall certify the taking thereof as aforesaid to the General Quarter such Oath to

be recorded. 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. Penalty 501.

VIII. And be it further enacted, That no Person being a No Member of Member of the Commons House of Parliament shall, during the the House of Time of his being such Member of Parliament, be capable of being Commons to be a Commissioner or Assistant Commissioner of Excise, or Commis- a Commis.

sioner or Offisioner of Appeal under this Act, or of being an Officer of Excise,

cer 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.

IX. And be it further enacted, That no Commissioner or As- No Officer to sistant Commissioner of Excise, or Comınissioner of Appeal under vote or inter

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