Revenue (Ireland) Act, 1806

REVENUE (IRELAND) ACT 1806

CHAPTER CVI.

An Act to provided for the better Execution of the several Acts relating to the Revenues, Matters, and Things under the Management of the Commissioners of Customs and Port Duties, and of the Commissioners of Inland Excise and Taxes in Ireland. [1] [16th July 1806.]

WHEREAS it is expedient to provide for the more effectual execution of the several Acts in force in Ireland relating to the several revenues, matters, and things under the management of the commissioners of customs and port duties, and of the commissioners of inland excise and taxes in Ireland:. . . . . . . . .

[Whole Act, except s. 13, rep. 35 & 36 Vict. c. 63. (S.L.R.)]

In trials under the customs or excise Acts in Ireland, jurors of the same trade as the plaintiff or defendant, and revenue officers, returned as jurors, may be challenged.

13. . . .where any action, information, indictment, suit, or prosecution shall be commenced or prosecuted by or against any officer of customs or excise, or any officer appointed by or acting under the said commissioners of customs and port duties, or the said commissioners of inland excise and taxes, or either of them, for any matter or thing done contrary to or in the execution or by reason or by or under colour of any Act or Acts in force in Ireland relating to the revenues, matters, and things under the management of the said commissioners, or either of them, it shall be lawful for such officer to take exception to any of the jurors returned for the trial of any such action, information, indictment, suit, or prosecution, who shall be of the same business, trade, or calling as any plaintiff, defendant, prosecutor, or traverser in any such action, information, indictment, suit, or prosecution respectively; and it shall be lawful for any such plaintiff, defendant, prosecutor, or traverser to take exception to any officer of customs or excise, or officer appointed by or acting under the said commissioners, or either of them, who shall be returned as a juror for the trial of any such action, information, indictment, suit, or prosecution; and upon proof of such exception respectively every such juror shall be set aside, as in the case of other legal challenges.

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[1 So much of this Act as relates to the revenues of customs, rep. 6 Geo. 4. c. 105.]