|
|
Officer may enter any building or other place used for carrying on any trade subject to survey (if by night in the presence of a constable) for the purpose of inspecting the same, or taking any account, and charging the duty of excise.
Duties to be charged, and returns made to commissioners.
Return to be a charge of duty.
|
22. It shall be lawful for any officer of excise and his assistants at any time, either by night or day, (but if between the hours of eleven at night and five in the morning, then upon request, and in the presence of a constable or other lawful peace officer, except in such cases as are otherwise specially provided for by any other Act or Acts of Parliament relating to the revenue of excise,) to enter into and remain so long as such officer may think fit, for the purposes herein-after mentioned, in any building or place belonging to or used by any person or persons for the purpose of carrying on any trade or business under or subject to any law or laws of excise, or belonging to or used by any person or persons making or required to make any entry of such building or place under any such law or laws; and it shall be lawful for such officer of excise and his assistants to inspect any such building or place, and to take such account as such officer shall deem necessary, according to the several laws, provisions, and regulations relating thereto, of all matters and things, and of all works, vessels, utensils, goods, and materials, belonging or in anywise appertaining to such trade or business; and it shall be lawful for such officer, and he is hereby authorized and required, to charge any duty or duties imposed by any Act or Acts of Parliament relating to the revenue of excise which shall be then chargeable upon the person or persons carrying on such trade or business, and of such account and charge of duty to make a return or report in writing to the commissioners of excise, and to the commissioner or commissioners of excise in Scotland or Ireland, or to such person as the commissioners of excise, or the commissioner or commissioners of excise in Scotland and Ireland respectively, may direct; such officer, in all cases where the minutes of the entries made by him in taking such account shall not appear on any such specimen left as herein-after mentioned, giving (if demand be made thereof in writing at the time of taking such account) a true copy of such charge, in writing under his hand, to the person or persons carrying on such trade or business; and every such return and report of such officer as aforesaid shall be and shall be taken to be a charge of such duty or duties upon such person or persons.
|
