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Persons found in unentered places employed in manufacture, &c. of goods liable to duty shall forfeit 30l.;
and be imprisoned until payment.
Second offence, penalty 60l.
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33. When any officer of excise shall at any time find in any private or unentered place manufacturing, or in the course of manufacturing, any goods or commodities for or in respect whereof any duty of excise is or shall be imposed, or any materials or preparations for manufacturing any such goods or commodities, and shall at the same time discover in or about such private or unentered place any person knowingly aiding, assisting, or in anywise concerned in the manufacturing of such goods or commodities; every person so discovered shall forfeit and lose the sum of thirty pounds, over and above all other penalties to which the proprietor of the same, or the person in whose custody or possession the same shall be found, or by whom the manufacturing of such goods or commodities may be carrying on, is or may be subject and liable; and it shall be lawful for any officer of excise, and all persons acting in his aid and assistance, to arrest and detain every person so discovered, and to convey him or her before one or more justice or justices of the peace for the county, shire, division, city, town, or place wherein such person shall be so discovered as aforesaid; and it shall be lawful to and for such justice or justices of the peace, on confession of the party, or by proof on the oath of one or more credible witness or witnesses made of such offence, to convict every such person so discovered as aforesaid; and every person so convicted shall, immediately on such conviction, pay the said sum of thirty pounds into the hands of the officer who shall have conveyed such offender before such justice or justices of the peace, to be paid to the commissioners of excise, or the commissioner or commissioners of excise in Scotland or Ireland respectively, or to such person or persons as they may respectively appoint, to be applied in such manner as other excise penalties are by this Act directed to be applied; and on any such offender refusing or neglecting to pay the same sum of thirty pounds, the justice or justices so convicting as aforesaid shall and may, by warrant or warrants under his or their hand or hands, commit the said offender to the house of correction or other prison for the said county, shire, division, city, town, or place respectively, there to remain and be kept to hard labour for the space of three calendar months, to be reckoned from the day of such conviction, and the person so convicted and committed shall not under any pretence, or by reason of any authority or order, other than as herein-after mentioned, be discharged’ until he or she shall have paid the said sum of thirty pounds’ or until the expiration of the said three months; and in case any person so convicted shall be again discovered in or about any private or unentered place or places, manufacturing or in the course of manufacturing any goods or commodities for or in respect whereof any duty of excise is or shall be imposed, or any materials or preparations for manufacturing such goods or commodities, or aiding or assisting or in anywise concerned in manufacturing such goods or commodities, such person so again offending shall upon the like conviction forfeit and pay for such further offence the sum of sixty pounds, and shall be committed to the house of correction or other prison in manner aforesaid, there to remain as aforesaid for and during the term of six months, or until the said sum of sixty pounds shall be paid: . . .
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