Conviction. Not paying Penalty, committed. Justice or Justices of the Peace respectively, on Confession of the Party, or by Proof, on the Oath of One or more credible Witness or Witnesses made of such Offence, to convict the Person or Persons so discovered as aforesaid, and the Person or Persons so convicted shall immediately on such Conviction severally pay the Sum of Thirty Pounds into the Hands of the Officer who shall have conveyed such Offender before such Justice or Justices of the Peace, to be applied in manner as hereinafter is directed; and if any such Offender shall refuse or neglect to pay the said Sum of Thirty Pounds, the Justice or Justices so convicting as aforesaid shall and may, by Warrant or Warrants under his or their Hand and Seal, or Hands and Seals, commit the Offender to the Gaol or Prison of the County, there to remain for the Space of Six Calendar Months, and any Person so committed shall not be discharged until he or she shall have paid the said Sum of Thirty Pounds, or until the Expiration of the said Six Months; and in case any Person so convicted shall be again discovered in any Room or Place where any private Still, Back or other Vessel shall be discovered and found as aforesaid, aiding, assisting or otherwise concerned in carrying on any private and not paid, Distillery, he or she so again offending shall, upon like Conviction, Imprisonment. forfeit and pay for such Second Offence the Sum of Sixty Pounds, and shall be committed to the Gaol or Prison in manner aforesaid, there to remain for and during the Term of One Year, unless the said Sum of Sixty Pounds shall be sooner paid. Second Offence, Persons permitting private be carried on in their Premises. Distilleries to 'CXVII. And Whereas Persons who are immediately concerned in the making of Spirits privately, or are connected with others employed in such unlawful Practices, frequently escape Punishment, because no direct Proof can be adduced that they were actually employed or connected with others in such private Distillation, although it may be evident that such private Distillation could not be carried on without their Knowledge and Consent;' For Remedy whereof, be it further enacted, That in every case where sufficient Proof shall not be adduced to convict the Party of having been actually employed or concerned in such private Distillation, it shall be lawful to offer Proof, and for the Court before whom the case shall be heard to receive Proof, that the private Distillery was carried on in some Part of the House, Outhouses, Yards, Gardens, Lands or Premises belonging to or in the Occupation of the Party accused, and that from the Situation of the Place, or other Circumstances, such private Distillation was or must have been carried on with the Knowledge and Privity of the Party accused; and in such case it shall be lawful for such Court to fine the Party in any Sum not Not paid, exceeding One hundred Pounds nor less than Twenty Pounds; and Imprisonment. in case the Fine be not immediately paid, to commit the Party to the Gaol or Prison of the County, for any time not exceeding Twelve Months, nor less than Six Calendar Months, unless the Fine be sooner paid. Penalty. Officers may spill and destroy Spirits, Materials and Uten. • CXVIII. And Whereas when the Officers of Excise have dis'covered private or unlawful Distilleries, it has often been found impossible or difficult to remove the Spirits, Materials and Utensils to a Place of Safety; For Remedy whereof, be it further enacted, That when any Officer or Officers of Excise shall find or discover any unlawful Distillery in any Part of Scotland, it shall and may be lawful to and for such Officer or Officers, at his or their Dis cretion, tilleries. cretion, immediately upon the Discovery of such private or unlaw- sils found at ful Distillery, and the Seizure of any Spirits or Materials, Imple- private Dis. ments or Utensils for Distillation, effectually to spill, break up and destroy the same; any thing hereinbefore contained to the contrary in any wise notwithstanding. Sending out or receiving British Spirits exceeding Two Gallons without Permit, or carrying the same, CXIX. And be it further enacted, That if any Distiller of or Dealer in Spirits, or other Person in Scotland, licensed or not licensed, shall sell or send out, or shall knowingly suffer to be sent out of his or her Stock, Custody or Possession, or shall receive or knowingly suffer to be received into his or her Stock, Custody or Possession, or shall suffer any other Person, for his or her Use or Account, to receive at one Time any Quantity of British Spirits exceeding the Quantity of Two Gallons, without the same being accompanied with a true and lawful Permit; or if any Carrier, Boatman or other Person in Scotland, shall knowingly carry, remove or transport, or by means of his Horse, Cart, Vessel, Boat or other Conveyance, shall knowingly suffer to be carried, removed or transported, or shall be aiding or assisting in carrying, removing or transporting from any Part of Scotland to another Part thereof, any Quantity of British Spirits at one Time, exceeding the Quantity of Two Gallons, without being accompanied with a true and lawful Permit; every such Distiller, Dealer, Carrier, Boatman or Penalty, 2001. other Person whatsoever shall, for each and every such Offence, forfeit and lose the Sum of Two hundred Pounds, over and above every other Penalty and Forfeiture to which he or she is or may be liable by virtue of this Act. CXX. And be it further enacted, That when any Suit or Action shall be commenced, or any Information filed or exhibited against any Person receiving such British Spirits, unaccompanied with a true and lawful Permit, for the Recovery of any Penalty or Forfeiture in such case by this Act imposed, it shall be sufficient for the Defendant or Defendants to prove that a lawful permit to accompany the Removal of such Spirits was duly obtained by the Party selling or sending out the same, and that there had been a corresponding Decrease of the Stock of the Seller or Sender out thereof, to answer the Quantity of such Spirits so sent out and removed; and upon such Proof being made, such Spirits shall be adjudged to have been legally received, and according to the true Intent and Meaning of this Act: Provided always, that where any Person receiving such Spirits (not being an entered Distiller, Rectifier or Compounder of, or Dealer in or Retailer of Spirits) shall, within Ten Days from the Receipt thereof, send or deliver to the nearest Officer of Excise the Permit which actually accompanied the same, every such private Person so delivering the Permit as aforesaid shall be held and deemed to have complied with the Provisions of this Act in respect to the receiving of such Spirits. When Suits are what Proofs been obtained. Treasury may CXXI. And be it further enacted, That it shall and may be lawful for the Commissioners of His Majesty's Treasury of the United King- empower dom of Great Britain and Ireland for the time being, by any of Excise to Commissioners Warrant, Order or Instruction, signed by any Three or more of them, reward Officers to authorize and empower the Commissioners of Excise in Scotland for detecting or for the time being, by any Order or Warrant, signed by any Three preventing illior more of them, to grant such Rewards to Officers, to be paid out eit Distillation. of the Duties of Excise in Scotland, for Services performed by them Obstructing Officers, in Cases not otherwise provided for. Penalty, 2001. Officers enter with Distiller, or taking Bribe, &c. in detecting and preventing illicit and fraudulent Distillation, as the said Commissioners of His Majesty's Treasury shall think proper, subject to such Rules, Conditions, Directions and Modifications as the said Commissioners of His Majesty's Treasury shall prescribe, in order to make it the Interest of such Excise Officers that no illicit or fraudulent Distillation whatever shall be carried on within their respective Districts or Divisions. CXXII. And be it further enacted, That if any Distiller, Rectifier or Compounder of Spirits licensed under this Act, or any Workman or Servant belonging to or employed or authorized by such Distiller, Rectifier or Compounder, or any other Person or Persons whosoever, shall molest, disturb, hinder, oppose or impede any Officer or Officers of Excise, in the due Execution of the Powers and Authorities by this Act granted, or any of them, except in such cases for which any Penalties are by this Act specially provided; every such Distiller, Rectifier or Compounder, or other Person or Persons so offending, shall forfeit and lose the Sum of Two hundred Pounds. CXXIII. And be it further enacted, That if any Officer of Excise, ing into collu- of whatever Rank or Degree he shall or may be, employed under sive Agreement the Authority of the Commissioners of Excise in Scotland, shall make any collusive Agreement with any Distiller, or with any other Person for or on his Behalf, as his Agent, to omit to do any thing belonging to the Execution of his Employment as such Officer, or to connive at or to conceal any Fraud or Breach or Neglect of the Law by such Distiller, or any Servants, Workmen or Agent of such Distiller, or to make any false Return in respect of any of the Matters and Things required by this Act or any other Act of Parliament, for the better securing any Duty or Duties on Spirits made in Scotland, or for the Prevention of Smuggling in Scotland, or to do or to connive at, or to conceal or to omit to do any other Act, Matter or Thing, by the doing or the Omission whereof His Majesty's Revenue shall be defrauded, or shall directly or indirectly ask or demand, or take or receive any Bribe, Gratuity, Fee, Recompence or Reward, for the Neglect or Nonperformance of any Part of his Duty, or for the restoring or abandoning any Seizure, or for the forbearing to make any Seizure of any Still or Utensil, or any Wort, Wash, Low Wines, Feints or Spirits, or the Casks or Vessels containing the same, or any other Goods, Matters or Things forfeited by Law, every such Officer therein offending shall for each and every such Offence forfeit and lose the Sum of Five hundred Pounds, and shall be for ever after incapable of serving His Majesty in any Office or Employment, Civil or Military; and if any Distiller licensed under this Act, or any Person on his Behalf, or as his Servant or Agent, shall directly or indirectly give or promise, or offer to give or promise, any Bribe, Recompence, Fee, Gratuity or Reward, for the Performance or Nonperformance of the Duty of such Officer; or shall make any collusive Agreement with any Officer of Excise, to forbear or neglect the due Performance and Discharge of his Duty as such Officer, in any of the Matters and Things required by this Act, or by any other Act of Parliament, for better securing any Duty or Duties upon Spirits made in Scotland, or for the Prevention of Smuggling in Scotland; or to do, or to conceal, or to connive at, or to omit to do any Act, Matter or Penalty, 5001. and Incapacity. Distiller offering or giving Bribe, or making collusive Agreement with Officer. Thing, by the doing or the Omission whereof any of the Provisions of this Act or any other Act or Acts shall be evaded or broken, or His Majesty's Revenue injured, or to restore or to abandon any Seizure, or to forbear or to neglect to make any Seizure of any Still or Utensil, or any Wort, Wash, Low Wines, Feints or Spirits, or the Casks or Vessels containing the same, or any other Goods, Matters or Things forfeited by Law; every such Distiller and other Person as aforesaid shall for each and every such Offence (whether the Offer, Proposal, Promise or Agreement be accepted or performed indemnified. or not) forfeit and lose the Sum of Five hundred Pounds, One third Penalty, 5001. Part thereof, after deducting the Expences of recovering the same, to be paid to His Majesty, and Two third Parts thereof to the Officer or Person who shall discover or disclose or inform of any such Offence: Provided always, that in case any such Officer who shall Offender have asked, taken or received any such Bribe, Fee, Gratuity, Re- informing compence or Reward, or entered into such collusive Agreement as aforesaid, shall, before any Complaint shall have been made, or any Proceeding had against such Officer for asking, taking or receiving, or for entering into the same, give Information to the said Commissioners of Excise, of the Gift or Offer of such Bribe, Fee, Gratuity, Recompence or Reward, or of such collusive Agreement, and the said Commissioners shall think fit that such Information should be proceeded upon, so that the Penalty aforesaid shall be recovered against the Person who shall give or offer or propose to give such Bribe, Fee, Recompence, Gratuity or Reward, or to make such collusive Agreement; or in case the Distiller or Person who shall give or offer any such Bribe, Fee, Gratuity, Recompence or Reward, or enter into any such collusive Agreement, shall, before any Complaint shall have been made, or any Proceeding had against such Distiller or other Person for giving or offering or entering into the same, give Information to the said Commissioners of Excise, of the asking, taking or receiving any such Bribe, Fee, Recompence, Gratuity or Reward, or of such collusive Agreement by any such Officer, and the said Commissioners shall think fit that such Information should be proceeded upon, so that the Penalty aforesaid shall be recovered against such Officer; then and in either of the said cases, either of the said Parties so first giving such Information to such Commissioners, shall be exempted from and indemnified against the Penalties and Disabilities imposed on such Party for such Offence by this Act. CXXIV. And be it further enacted, That all Fines, Penalties and Recovery and Forfeitures imposed by this Act, for the recovering and levying Application whereof no Directions are expressly given by any Clause or Clauses of Penalties, in this Act before contained, shall be sued for, recovered, levied or mitigated, by such Ways, Means and Methods, as any Fine, Penalty or Forfeiture may be sued for, recovered, levied or mitigated by any Law or Laws of Excise, or by Action of Debt, Bill, Plaint or Information in the Court of Exchequer in Scotland; and that One Moiety of every such Fine, Penalty or Forfeiture shall be to His Majesty, His Heirs and Successors, and the other Moiety to him or them who shall inform, discover or sue for the same. * CXXV. And be it further enacted, That all and every the Powers, Directions, Rules, Penalties, Forfeitures, Clauses, Matters and Things which in and by an Act made in the Twelfth Year of the Reign Statute 12 Car. 2. c.24. and former Laws in force relating to the Excise, extended to this Act. No Double Commence tinuance of Act. Reign of King Charles the Second, intituled An Act for taking away the Court of Wards and Liveries, and Tenures in Capite and by Knights Service and Purveyance, and for settling a Revenue upon His Majesty in lieu thereof, or by any other Law now in force relating to His Majesty's Revenue of Excise, are provided and established, shall be practised, used and put in Execution in and for the Purposes of this Act, as fully and effectually to all Intents and Purposes, as if all and every the said Powers, Rules, Directions, Penalties, Forfeitures, Clauses, Matters and Things were particularly repeated and re-enacted in this present Act. CXXVI. Provided always, and be it enacted, That no Person who shall be sued or prosecuted for any of the Penalties or Forfeitures imposed by this Act, shall be liable to any Penalty or Forfeiture imposed for the same Offence by any former Act; nor shall any Person who shall be sued or prosecuted for any Penalty or Forfeiture imposed by any former Act be liable to any Penalty or Forfeiture imposed for the same Offence by this present Act. CXXVII. And be it further enacted, That this Act shall comment and Con- mence and take effect, in all Matters and Things therein contained, upon and from the Tenth Day of November One thousand eight hundred and twenty two, and that this Act shall continue in force for Two Years thereafter and no longer. Act may be altered, &c. this Session. 43 G.3. c.129. § 5. CXXVIII. And be it further enacted, That this Act, or any of the Provisions thereof, may be amended, altered or repealed by any Act or Acts to be passed in this Session of Parliament. CA P. LIII. An Act to regulate the Manufacture and Sale of scorched or roasted Corn, Peas, Beans or Parsnips, and of Cocoa Paste, Broma and other Mixtures of Cocoa. [5th July 1822.] WHEREAS by an Act made in the Forty third Year of the Reign of His late Majesty King George the Third, to ' amend so much of an Act made in the same Session of Parliament, for granting additional Duties of Excise, as relates to the Exportation of Tea to Ireland, for regulating the granting of Permits for the Removal of Coffee, Tea and Cocoa Nuts out of Warehouse, and for more effectually securing the Duties on Coffee, it " was enacted, that from and after the First Day of September 'One thousand eight hundred and three, if any burnt, scorched or 'roasted Peas, Beans or other Grain, or vegetable Substance or Substances, prepared or manufactured for the Purpose of being 'in Imitation of or in any respect to resemble Coffee or Cocoa, or to serve as a Substitute for Coffee or Cocoa, or alleged or pretended by the Possessor or Vender thereof so to be, shall be made or kept for Sale, or shall be offered or exposed to Sale, or shall be found in the Custody or Possession of any Dealer or Dealers in or Seller or Sellers of Coffee or Cocoa, or if any burnt, scorched or roasted Peas, Beans or other Grain, or vegetable Substance or • Substances, not being Coffee or Cocoa, shall be called by the Preparer, Manufacturer, Possessor or Vender thereof, by the Name "of English or British Coffee, or any other Name of Coffee, or by the Name of American Cocoa, or English or British Cocoa, or any other Name of Cocoa, the same respectively shall be forfeited, |