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Power of justices to summon witnesses.
Penalty for refusing to appear, take oath, or give evidence, 50l.
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74. It shall be lawful for the justice or justices of the peace, before whom any such information as aforesaid, or any matter or thing under this Act or any other Act or Acts of Parliament relating to the revenue of excise, shall be judicially brought, and they are hereby authorized and required, to summon any and every person (other than the person or persons against whom such information is exhibited), in whatever part of the United Kingdom any such person so summoned shall then reside or be, to appear before the said justices, who are to hear, adjudge, and determine such information, matter, or thing, at a certain time and place to be specified and set forth in such summons, to give evidence upon oath of the truth of any facts alleged in such information, or touching or relating thereto, or to such matter or thing as aforesaid; and every person other than as aforesaid being so summoned, and having the reasonable expenses for such attendance tendered, who shall neglect or refuse to appear according to the exigency of such summons, or who, having so appeared, shall refuse to take oath, or, if a Quaker, to affirm, or shall refuse to give evidence, or to answer, according to the best of his or her knowledge and belief, any legal question when thereunto required, shall for every such default or offence forfeit and lose the sum of fifty pounds.
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