| Chap. 38. |
Excise.
' 8. Every Common Brewer shall out of Twenty
three Barrels of Beer,
' be allowed one; and so out of Twenty two Barrels of Ale. |
67
§. 10.
Allowance. |
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' 9. Every Common Brewer wittingly making
a false Entry, and Convicted
' as by the Act is directed, shall forfeit as aforesaid; and so for six
' Months next following. |
False Entry. |
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' 10. No Beer or Ale is to be delivered by
the Common Brewer to the
' Retailer, until the duty be paid. If any Brew only to sell in a
Fair, and
' shall pay the duty before sale, he shall be discharged. |
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' 11. The Commissioners and Sub-Commissioners
may compound with
' the Brewer or Retailer, as may be for most advantage if the Receipts
' thereof. |
§. 11.
Composition. |
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' 12. The Lord Treasurer or Commissioners
of the Treasury, or such as
' the King shall appoint, may Let to Farm the duty for three years. |
§. 12.
Farming. |
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' 13. All Forfeitures and Offences, within
the limits of the chief Office
' in London, by the Commissioners or Governors of Excise, or the
Commissioners
' of Appeal, in case of Appeal. And in other places, by two
' or more Justices of Peace, near the place; and in case of neglect or
refusal
' of such Justices, within Fourteen days after complaint and notice
' to the Offender, then by the Sub-Commissioners; and if any person
' find himself grieved with the Judgment of such Sub Commissioners, he
' may Appeal to the Quarter-Sessions, whose Judgment shall be final.
' Which Commissioners and Justices are required, upon complaint, to
' Summon the Party, and upon his appearance or contempt, to examine
' the Matter; and upon Conviction by Cofession or Proof, by one or
' more Witnesses, to give Judgment, and to grant Warrants to levy by
' sale of Goods, if not redeemed within Fourteen days, and for want of
' Distress, to imprison until satisfaction. |
§. 13.
Appeal. |
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' 14. The Justices and Commissioners may mitigate
such Forfeitures, but
' not below the double duty, besides costs and charges of such Officers,
' which the Justices shall allow them. Which Forfeitures (Charges
deducted)
' the King shall have Three fourth parts, and the Informer one. |
§. 14.
Forfeiture. |
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' 15. There shall be a Head-Office in London,
or Ten miles of it, to
' which, all other Offices shall be subordinate and accountable, as long
as
' the King please, to be managed by such Persons as His Majesty shall appoint;
' and London, and Westminster, and places within the
Limits of
' the Weekly Bills of Mortality, shall be within the care of that Office;
' (and that the King shall appoint Commissioners and Sub-Commissioners
' in all other places) which Office, in all places where it is appointed,
' shall be kept open, from Eight till twelve, and from Two till five; and
' the chief Commissioners shall pay all Moneys collected into his Majesties
' Receipt of the Exchequer. |
§. 15.
Head Office. |
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' 11. No person shall be capable of such Office
or Imployment, relating
' to the Exise, until he shall, before two Justices of the Peace take the
' Oaths of Allegiance and Supremacy, and this Oath. |
§. 16.
Oath. |
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' You shall swear to execute the Office of
truly and faithfully without
' favour or affection, and shall from time to time true Accompt make, and
' deliver to such person and persons as his Majesty shall appoint to receive
' the same, and shall take no Fee or Reward for the execution of the said
' Office, from any person, than from His Majesty, or those whom His Majesty
' shall appoint in that behalf. |
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' Which Oath every Justice of Peace shall certifie
at the next Sessions,
' there to be Recorded. |
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' 12. No writ of Cerciorari shall supersede
Execution, or other proceedings,
' upon any Order made by the Justices in pursuance of this Act. |
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