After Trial, the Goods to be immediately deposited in the Excise Office, to be dealt

to Law.

have been so stopped, detained, or taken; and any Officer of Excise shall thereupon be permitted to examine and take account of

the same.

CX. And be it further enacted, That when and so soon as any Person or Persons charged with feloniously stealing, taking, or receiving any such Goods or Commodities as aforesaid shall have been tried for such Offence, all such Goods and Commodities respectively as aforesaid shall immediately be conveyed to with according and deposited in the Chief Office of Excise, or other Office of Excise as aforesaid, in order that Prosecution or Proceedings may be had for the Condemnation of such Goods or Commodities for such Cause or Causes of Forfeiture as the same shall be liable to, or that the same may be restored upon Payment of such Duty or Duties as may be due in respect thereof, or upon such Conditions as the Commissioners of Excise, or the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively, shall think fit, to such Person or Persons as shall be proved to be the legal Proprietor or Proprietors thereof respectively, or for the Purpose of being otherwise dealt with according to Law.

Goods not so deposited shall be forfeited.

Parties making
Default to for

feit 201.

His Majesty's Share of Penalties to be accounted for as

directed by the

Treasury.

Nothing herein to affect the hereditary Revenue in Scotland.

Allowance to
Excise Pri-

soners.

CXI. And be it further enacted, That in case any such Goods or Commodities which shall be so stopped, detained, or taken, shall not be conveyed to and deposited in the Chief Office of Excise, or other Office of Excise, in the Manner by this Act directed, all such Goods or Commodities which shall not be so conveyed to and actually deposited in the Chief Office of Excise, or other Office of Excise as aforesaid, shall be forfeited; and the Person or Persons in whose Care, Custody, or Possession the same shall be, and who shall neglect or refuse so to convey to and deposit the same as aforesaid, shall forfeit and lose the Sum of Twenty Pounds.

CXII. And be it further enacted, That the Commissioners of Excise, and the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively, shall, and they are hereby respectively authorized and required to keep a separate and distinct Account of the Surplus (after Deduction of all Costs and Expences) of the Money received on Behalf of His Majesty from any Penalties and Forfeitures incurred under or by virtue of this Act, or any other Act or Acts of Parliament relating to the Revenue of Excise, and to account for the same in such Manner as the Lord High Treasurer, or any Three or more of the Commissioners of the Treasury, shall direct: Provided always, that nothing in this Act contained shall be deemed or construed to extend to affect or alter the hereditary Revenue of His Majesty, His Heirs and Successors, in Scotland, or other Revenues there granted to His late Majesty King George the Second during his Life, and reserved to His present Majesty during his Life by an Act made in the First Year of His present Majesty's Reign, but the same shall continue to be paid over in like Manner as heretofore; any thing in this Act contained to the contrary notwithstanding.

CXIII. And be it further enacted, That for the necessary Subsistence of any poor Person who shall be confined under or by virtue of any Exchequer Process for the Recovery of any Duties

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or Penalties under or by virtue of this Act, or any other Act or Acts of Parliament relating to the Revenue of Excise, or who shall be confined under or by virtue of any Warrant granted by the Commissioners of Excise, or any Justices of the Peace within the United Kingdom under or by virtue of this Act, or the said other Acts, or any of them, or who shall be confined under or by virtue of any Writ of Extent for the Recovery of any Debt due to His Majesty, prosecuted under or by virtue of any Order of the Commissioners of Excise, or the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively, it shall be lawful for the Commissioners of Excise, or the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively, to cause, at their Discretion, an Allowance not exceeding the Sum of Eight Pence per Day to be made to such poor Person out of any Money in their Hands respectively arising from the Revenue of Excise.

CXIV. And be it further enacted, That no Writ, Summons, or Process shall be sued out against or served upon, nor shall any Action be brought, raised, or prosecuted against any Officer of Excise, or any Person employed in the Revenue of Excise, or any Person acting in the Aid and Assistance of any such Officer or Person so employed as aforesaid, for any thing done in pursuance of this Act, or any other Act or Acts of Parliament relating to the Revenue of Excise, until after the Expiration of One Calendar Month next after Notice in Writing shall have been delivered to such Officer or Person as aforesaid, or left at the usual Place of his Abode, by the Attorney or Agent for the Person or Persons who shall intend to sue out such Writ or Process, or to bring, raise, or prosecute such Action as aforesaid; in which Notice shall be clearly and explicitly contained and set forth the Cause of such Action, the Time when and the Place where such Cause of Action arose, the Name and Place of Abode of the Person or Persons in whose Name or Names such Action or Suit is intended to be brought, and the Name and Place of Abode of the said Attorney or Agent; and that a Fee of Twenty Shillings, and no more, shall be paid for the preparing and serving of every such Notice.

No Action against any Officer of ExMonth's Notice, expressing the Names and Places of Abode of the his Attorney.

cise without a

Plaintiff and

CXV. And be it further enacted, That if any Action or Suit Limitation of shall be brought, raised, or commenced against any Officer of Action against Excise, or any Person employed in the Revenue of Excise, or Officers. any Person acting in the Aid and Assistance of such Officer or Person so employed as aforesaid, for any thing done in pursuance of this Act, or any other Act or Acts of Parliament relating to the Revenue of Excise, such Action or Suit shall be commenced within the Space of Three Calendar Months next after the Cause of Action shall have arisen, and shall be laid and prosecuted in the proper County or Place wherein the same arose; and the De- Venue. fendant or Defendants in any such Action or Suit may plead the General Issue, and give this Act and the special Matter in Evi- General Issue. dence thereunder at any Trial to be had thereupon; and if afterwards a Verdict shall pass + the Defendant or Defendants, or the Plaintiff or Plaintiffs shall be nonsuited, or shall discontinue such Action or Suit, or if Judgment shall be given against such Plaintiff or Plaintiffs upon Demurrer or otherwise, then and in every such

+ Sic.

Treble Costs.

Tender of

One Month

after Notice given, and pleaded in Bar if not accepted.

such Case such Defendant or Defendants shall have Treble Costs awarded to him or them against such Plaintiff or Plaintiffs.

CXVI. And be it further enacted, That it shall be lawful to Amends may and for any Officer of Excise, or any Person employed in the be made within Revenue of Excise, or any Person acting in the Aid and Assistance of such Officer or Person so employed as aforesaid, to whom such Notice shall be given as aforesaid, at any Time within One Calendar Month next after such Notice shall have been given, to tender Amends to the Person or Persons in whose Name or Names such Action or Suit shall be brought, raised, or commenced, or to the Agent or Attorney of such Person or Persons; and in case such Amends shall not be accepted, it shall be lawful for any such Officer or Person to plead such Tender in bar to such Action or Suit, together with the Plea of Not Guilty, and any other Plea or Pleas, with Leave of the Court in which such Action or Suit shall be brought; and if upon Issue joined thereon the Jury shall find the Amends so tendered to have been sufficient, they shall give a Verdict for the Defendant or Defendants; and in such Case, or in case the Plaintiff or Plaintiffs shall be nonsuited, or shall discontinue such Action or Suit, or in case Judgment shall be given against such Plaintiff or Plaintiffs upon Demurrer or otherwise, then and in every such Case the same Costs shall be awarded to such Defendant or Defendants as if the General Issue only had been pleaded; and if, upon Issue so joined, the Jury shall find that no Amends were tendered, or that the same were not suffi cient, and also against the Defendant or Defendants, on such other Plea or Pleas as aforesaid, such Jury shall give a Verdict for such Plaintiff or Plaintiffs, with such Damages as they shall think proper, together with Costs of Suit.

In case of

Nonsuit, &c. Costs may be awarded.

If Verdict for Plaintiff, Damages and

Costs may be given.

Defendant may pay Money into Court before Issue joined.

No Evidence

to be given of a Cause of Ac

tion not expressed in the Notice.

On Trial for

Seizures, if the
Judge shall

certify probable

CXVII. And be it further enacted, That in case any such Officer of Excise, or any Person employed in the Revenue of Excise, or any Person acting in the Aid and Assistance of such Officer or Person so employed as aforesaid, shall neglect to tender Amends, or shall have tendered insufficient Amends before Action or Suit brought, raised, or commenced, it shall be lawful for the Defendant or Defendants, by Leave of the Court in which such Action or Suit shall be brought, raised, or commenced, at any Time before Issue joined, to pay into Court such Sum of Money as such Defendant or Defendants shall think fit, whereupon such Proceedings, Orders, and Judgments shall be had, made, and given in and by such Court, as in other Actions where the Defendant is allowed to pay Money into Court.

CXVIII. Provided always, and be it enacted, That no such Plaintiff or Plaintiffs shall, on the Trial of any such Action or Suit, be permitted to produce any Evidence of any Cause of Action, except such as shall be contained and set forth in such Notice as aforesaid, nor shall recover any Verdict against any such Officer or Person as aforesaid, unless it shall be proved on the Trial of such Action or Suit that such Notice was given; and the Defendant or Defendants in such Action or Suit shall in default of such Proof recover a Verdict with such Costs as aforesaid.

CXIX. And be it further enacted, That in case any Information shall be commenced and brought to Trial or Hearing for the Condemnation of any Goods, Commodities, or Chattels seized as

forfeited

be liable to

Action.

if

forfeited under or by virtue of this Act, or any other Act or Acts Cause of Seiof Parliament relating to the Revenue of Excise, wherein a Verdict zure, the Ofor Decision shall be given or made for the Claimant or Claimants ficer shall not thereof, and it shall appear to the Judge or Court before whom the same shall be tried or heard that there was a probable Cause of Seizure, such Judge or Court shall certify upon the Record or other written Proceedings on such Information, that there was a probable Cause for making such Seizure, and in such Case the Officer of Excise, or Person who made or assisted in making such Seizure, shall not be liable to any Action, Indictment, or other Suit or Prosecution on account of such Seizure, or of the Detention of any such Goods, Commodities, or Chattels; and in In Actions case any Action, Indictment, or other Suit or Prosecution shall be against Officers, brought to Trial or Hearing against any Officer of Excise or Per- the Judge shall certify, son, on account of the seizing of any such Goods, Commodities, or Plaintiff shall Chattels, or of the Detention thereof (whether any Information not be entitled shall have been or shall be brought to Trial or Hearing for the to more than Condemnation of the same or not), and a Verdict or Sentence 2d. Damages. shall be given thereupon against the Defendant or Defendants therein, if the Court or Judge before whom such Action, Indictment, or other Suit or Prosecution shall be tried or heard, shall certify in like Manner as aforesaid that there was probable Cause for such Seizure, then and in such Case the Plaintiff or Plaintiffs therein, besides the Goods, Commodities, and Chattels respectively so seized or the Value thereof, shall not be entitled to more than Two Pence Damages, nor to any Costs of Suit, and the Defendant or Defendants therein shall not be imprisoned, nor be fined more than One Shilling thereon.

CXX. And be it further enacted, 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

Complaints of Overcharge may be heard

and determined by any Three Commissioners

orTwo Justices, in their respective

Jurisdictions, within 12

Months after.

No Complaint

shall be heard

in London unless Entry thereof be

made at the
Chief Office,
or, if in the

Country, unless
Notice be given
to the Excise
Officer.

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 afore said; any thing in this Act or in any other Act or Acts of Parliament to the contrary thereof in anywise 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 ComNot to suspend plaint; and provided always, that the Payment of any Duty with the Payment of which any such Complainant as aforesaid shall have been charged, Duty or any or any Proceedings for the Recovery of such Duty, shall not be Proceedings. delayed or suspended by reason of the making of any such Complaint, or of the same being depending.

CXXI. And be it further enacted, That no Salary or Sum of Money granted or allowed to any Commissioners, Assistant Commissioners, Officer, or other Person appointed or to be appointed to any Office, or employed or to be employed in or about the Collection, Receipt, or Management of the Revenue of Excise, or as or by way of Compensation for past Services, upon the Superannuation or Retirement of such Commissioner, Assistant Commissioner, Officer, or other Person, or otherwise, shall, after the Commencement of this Act, be wholly or in part assignable or transferable by any such Commissioner, Assistant Commissioner, Officer, or other Person in Manner whatsoever, or subject or liable to be seized or taken under or by virtue of any Writ of Attachment or Execution, or any other Process whatsoever, before the same shall have been actually paid by the Commissioners of Excise, or the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively, or by the Person or Persons employed or directed by them respectively for that Purpose, to or for the Use of such Commissioner, Assistant Commissioner, Officer, or other Person, to whom the same shall have been granted or allowed; any thing in this Act,

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