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Sale or destruction of seizures.
Application of proceeds of sale.
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47. All malt, corn, or grain, and all spirits, which shall be seized under the provisions of this Act, which shall become forfeited for want of claim, or which being claimed shall, on proceedings had for the condemnation thereof, be adjudged forfeited, shall be sold and disposed of, either publicly to the best bidder or by private sale, at such time, at such place, and in such manner, as the commissioners of excise shall direct; and all and every still, still head, and worm, and all casks, kegs, and vessels, which shall be seized and become forfeited as aforesaid, shall be cut up and broken to pieces, and the materials thereof sold and disposed of in like manner, by order of the commissioners of excise; and all boats, horses, carriages, and other goods, commodities, and chattels, so seized and become forfeited, shall in like manner be sold and disposed of as the commissioners of excise shall direct; and all worts, wash, low wines, and singlings, so seized, shall be wholly and effectually spilled and destroyed; and the monies arising from the sale and disposal of such seizures shall, when received, be applied, under the directions of the commissioners of excise, in the first place, in payment of the expenses, if any, incurred in the seizure or removal of the goods, commodities, or chattels seized, or in the condemnation thereof; and after payment of such expenses such monies shall be divided and paid, in such proportions and in such manner as the commissioners of excise shall order and direct, to and amongst the officer or officers of excise by whom such seizure shall be made, and the person or persons acting in the aid and assistance of such officer or officers, or by whose information such seizure shall have been discovered, or to and amongst such of them as the said commissioners shall direct to share therein: Provided always, that no malt or spirits seized and forfeited under the provisions of this Act shall be sold for any sum less than the duties of excise payable thereon; and in case any such malt or spirits shall not sell for an amount equal to the duties payable thereon, such malt or spirits shall be effectually destroyed; and in such case it shall be lawful for the commissioners of excise, to order a sum of money, not exceeding the duties on the malt or spirits so destroyed, to be paid out of the revenue of excise, and to be divided in the same manner as the produce of such seizures, if sold, would have been divided.
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