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No entry shall be legal unless made in the name of the real owner, who must be of full age; but the ostensible owner shall be liable to duties &c.
All stock, &c. on the premises shall be liable to duties, &c.
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20. No entry of any building, place, vessel, or utensil, made by any person or persons under any Act or Acts of Parliament relating to the revenue of excise, shall be or be deemed or taken to be a legal entry thereof, unless the same shall have been made by and be in the name or names of a person or persons who shall at the time of making such entry have attained the age of twenty-one years, and who shall be the true and real owner or owners of the trade or business therein or thereby carried on, or in respect of which such entry of such building, place, vessel, or utensil shall have been made: Provided always, that the person or persons who shall act as the visible owner or owners of any trade or business in respect of which any such entry shall have been made, or by whom the same respectively shall be occupied or used, or who shall have the principal management thereof, shall in all respects, and notwithstanding the minority of such visible owner or owners, be subject and liable to all duties, penalties, and forfeitures imposed by this Act, or any other Act or Acts of Parliament relating to the revenue of excise, or any part thereof, to which the real owner or owners of such building, place, vessel, or utensil, or of such trade or business therein or thereby carried on, would have been liable; and all stock in such trade or business, and all materials, vessels, and utensils which shall then and there be found in or upon such building or place, to whomsoever the same shall then and there belong shall be subject to and be charged with all such duties, penalties. and forfeitures.
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