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Managers or directors of joint stock companies or corporations to make entry on behalf of the company, &c.
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6. Where any trade or business, in respect of which an entry is by any law or laws of excise required to be made with the officers of excise, is carried on by any joint stock company or corporation, such entry of the buildings, places, and vessels and utensils, shall be made and signed by the directors or managers or committee of such joint stock company or corporation, or, if the number shall exceed four, then by four at least of such directors or managers or committee, for and on behalf of the company or corporation; and no entry by any clerk or servant,, or by any less number of directors or managers or committee, where they shall exceed four, shall be a legal entry; and the directors or managers or committee signing such entry shall, as regards the revenue of excise, be deemed and taken to be the real owners of the trade or business, and as such shall be jointly and severally liable to all duties of excise charged and to all penalties and forfeitures incurred in respect of such trade or business.
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