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Where an oath or affirmation is now required by any Act relating to the customs or excise, a declaration shall be made instead thereof, except in the cases hereinafter specially provided for.
Penalty for false declaration.
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[1.] In all cases where, by any Act or Acts relating to the revenues of customs or excise, any oath, solemn affirmation, or affidavit shall be required to be taken or made by any person on the doing of any act, matter, or thing, or for verifying any book, account, entry, or return, or for any other purpose whatsoever, such oath, solemn affirmation, or affidavit shall no longer, except in the cases herein-after specially provided for, be taken, made, or required, but in lieu thereof the person who would under the Act or Acts of Parliament imposing the same have been required to take or make such oath, solemn affirmation, or affidavit shall, in the presence of the commissioners, collector, or other person empowered by such Act or Acts of Parliament to administer such oath, solemn affirmation, or affidavit, make and subscribe a declaration, setting forth the matters contained in and to the same effect as the oath, solemn affirmation, or affidavit which would have been required if this Act had not been passed, and declaring to the truth thereof; and if any such declaration shall be untrue in any particular the person making the same shall, over and above every other penalty to which such person may become subject, forfeit one hundred pounds.
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Certain oaths relating to the excise revenue excepted.
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4. Provided always, that nothing in this Act contained shall extend to abolish or in any manner to interfere with the oath required to be made by any officer of excise, setting forth the ground of his suspicion of goods forfeited under any Act or Acts relating to the revenue of excise being deposited or concealed in any place, in order to obtaining a warrant for entering such place and seizing such goods; or any oath required by any Act to be made by any person on claiming or receiving any pension or allowance; or the oath required to be made by every exporter of goods, before receiving any drawback from the revenue of excise, that he is the real owner of the goods exported, and that the goods are really and bonâ fide exported to foreign parts and have not been relanded; . . . ; or any oath administered to any person in any judicial proceeding in any court of justice, or before the commissioners of excise or justices of the peace, for recovery of any penalty or forfeiture, or obtaining any abatement, return, or allowance of duties; but all such oaths shall continue to be required, and to be made, taken, and administered, as if this Act had not been passed.
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