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Recovery of duties.
7 & 8 Geo. 4. c. 53.
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30. If any person who shall have delivered any declaration under this Act shall not within the time prescribed in that behalf have paid the duties appearing by such declaration to be payable by him, the officer of inland revenue acting in the parish or place wherein he shall reside or shall carry on business shall serve such person with a notice requiring him, within seven days from the date thereof, to pay the duties according to such declaration; and upon neglect or refusal to pay such duties it shall be lawful for the collector, or person acting as collector, of inland revenue within whose collection the parish or place in which such person shall reside or carry on business shall be situated, upon receiving from the said officer a certificate of such neglect or refusal, to issue his warrant to any officer of inland revenue to distrain such person by his goods and chattels; and such warrant shall have the same force and effect as the levy warrant referred to in the Excise Management Act, 1827, section eighty-nine, and the distress so taken shall be kept for the space of four days at the costs and charges of the person so distrained; and if the said person shall not pay the duties, together with the costs and charges, within the said four days, then the distress shall be sold and the proceeds of sale shall be applied in satisfaction of the duties and the costs and charges of taking, keeping, and selling the said distress, and the surplus (if any) shall be handed over to the person distrained; and where for the purpose of distraining it shall be necessary to break open the door of any house the officer shall distrain in the presence of a police or other constable; and where no sufficient distress can or may be found, then and in every such case any two of the said commissioners are hereby authorized by warrant under their hands to commit the defaulter to the common gaol or house of correction for the place where such defaulter shall be arrested, there to be kept until payment shall be made or he shall be released by order of the said commissioners; and any warrant of distress or commitment issued by virtue of this Act may be in the form given in schedule (F.) to this Act, and may be executed in any part of the United Kingdom.
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