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Officers authorized to administer oaths.
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29. In all cases where any oath is or shall by this Act, or any other Act or Acts of Parliament relating to the revenue of excise, be required and directed to be made or taken by any person or persons whomsoever, it shall be lawful for the commissioners or any commissioner of excise, or the justices or any justice of the peace, or officers or any officer, or other persons or person, before whom such oath is required to be made or taken, and they and he respectively are and is hereby authorized, to administer and receive such oath accordingly.
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