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Persons having in possession spirits on which duty has not been paid, or having any quantity exceeding a gallon without permit, to forfeit 100l.
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23. Every person who shall have in his custody or possession any spirits, in any quantity whatsoever, the full duties whereon shall not have been fully paid, or any spirits in any quantity exceeding one gallon which shall not have been duly and legally permitted and attended with a proper permit to him, shall for each and every such offence forfeit the sum of one hundred pounds, subject to the mitigation herein-after mentioned; and upon the trial or hearing of any proceedings for the recovery of such penalty the defendant shall be convicted, unless due proof shall be made by such defendant that the full duties on such spirits had been duly paid, or that such spirits were bought by or for such defendant and received from a licensed distiller, or some person licensed to sell spirits, or that the same were attended with a proper permit to such defendant.
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