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Persons taken before a justice charged with an offence against laws of Inland Revenue may be remanded or admitted to bail.
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39. When any person shall be arrested and detained under any Act relating to the Inland Revenue charged with any offence for which he may be liable to conviction on immediate arrest, it shall be lawful for the justice before whom such person shall be taken, in his discretion, from time to time to remand the person accused for further examination for such time as the said justice shall deem reasonable (not exceeding eight clear days) to the common gaol or house of correction or other place of security in the county, riding, division, liberty, city, borough, or place for which such justice shall then be acting, or such justice may in his discretion, instead of detaining the accused person in custody during the period for which he shall be remanded, discharge him upon his entering into a recognizance, with or without a surety or sureties, at the discretion of such justice, conditioned for his appearance at the time and place appointed for the continuance of such examination; and if such accused person shall not afterwards appear at the time and place mentioned in such recognizance, the said justice, or any other justice who may then and there be present, shall certify on the back of the recognizance the non-appearance of such accused person, and shall transmit such recognizance to the clerk of the peace of the county, riding, division, liberty, city, borough, or place within which such recognizance shall have been taken, to be proceeded upon in like manner as other recognizances forfeited at quarter sessions may now by law be enforced; and such certificate shall be deemed sufficient primâ facle evidence of such non-appearance of the said accused person.
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