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Persons in prison against whom informations are exhibited for offences against the Inland Revenue to be brought up by habeas corpus at the hearing of such informations.
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46. Where any person against whom an information shall be exhibited before a justice of the peace for any offence committed by such person against any Act relating to the Inland Revenue shall be in prison on any account whatever at the time appointed for the hearing of such information, the Commissioners of Inland Revenue shall cause to be obtained and issued out of the Court of Exchequer in England, Scotland, or Ireland, as the case may require, a writ of habeas corpus directed to the governor or keeper of the prison in which such person shall be confined, commanding him to convey such person to the place of hearing to be specified in such writ, in order that the said person may answer the said information and attend the trial thereof; and such writ of habeas corpus shall be issued out of either of the said Courts, on application made by any one of the solicitors of Inland Revenue in England, Scotland, or Ireland, on behalf of the said Commissioners, to any baron or judge of any of the Superior Courts of Law in England, Scotland, and Ireland respectively; and it shall be lawful for the justices or magistrate before whom any such information shall be brought for adjudication to refuse to proceed with the said information in the absence of the person charged, when satisfactory proof shall be made that such person is confined in prison.
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