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Upon an officer making oath of suspicion, two commissioners or one justice may grant warrant to enter (if in the night, in the presence of a constable), and seize forfeited goods lodged or concealed in any place.
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34. If any officer of excise shall have cause to suspect that any goods or commodities forfeited under or by virtue of this Act, or any other Act or Acts of Parliament relating to the revenue of excise, are deposited or concealed in any place, then and in every such case, if such place shall be within the limits of the chief office of excise in London, upon oath being made by such officer before the commissioners of excise, or any two or more of them, or if such commissioners shall not be publicly sitting for the despatch of business, or such place or places shall be in any other part of the United Kingdom out of the limits of the said chief office, then upon such oath being made before one or more justice or justices of the peace for the county, shire, division, city, town, or place, where such officer shall suspect such goods or commodities to be deposited or concealed, setting forth the ground of such suspicion, it shall be lawful to and for the said commissioners, or any two or more of them, or the justice or justices of the peace respectively (as the case may be), before whom such oath shall be made, if he or they shall judge it reasonable, by special warrant or warrants under his or their hands respectively, to authorize and empower such officer, by day or by night (but if between the hours of eleven of the clock at night and five in the morning, then in the presence of a constable or other lawful officer of the peace), to enter into every such place where any such goods or commodities shall be suspected to be deposited or concealed, and to seize and carry away the same; and it shall be lawful for any officer to whom any such warrant shall be given or granted, and he is hereby authorized, in case of resistance, to break open any door, and to force and remove any other impediment or obstruction to such entry, search, or seizure, and removal as aforesaid.
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