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An Act to provide for the Execution, throughout the United Kingdom, of the several Laws of Excise relating to Licences and Survey on Tea, Coffee, Cocoa, Pepper, Tobacco, Snuff, Foreign and Colonial Spirits and Wine, notwithstanding the Transfer to the Customs of the Import Duties on any of such Commodities. [15th July 1828.]
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Excise laws in force before 1825, relating to dealers in and manufacturers of certain exciseable articles, except so far as they have been repealed, shall continue in force, notwithstanding anything in any Acts relating to the customs.
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[1.] All Acts relating to the revenue of excise in force at and immediately before the year one thousand eight hundred and twenty-five, with respect to dealers in and sellers of coffee, cocoa, pepper, tobacco, snuff, foreign and colonial spirits and wine, and manufacturers of tobacco and snuff respectively, and with respect to the taking and keeping account of and survey of all stocks of such commodities respectively in the possession of such traders respectively, and to the manufacture of tobacco and snuff, and with respect to the granting of permits for the removal of such commodities as aforesaid respectively, have remained and continued, and are and shall be and remain and continue, in full force and virtue, as laws relating to the revenue of excise, (save and except so far as any of such Act or Acts, or any part or parts thereof, may have been repealed or altered by any subsequent Act relating to the excise passed for that purpose,) and the said Acts shall and may be executed and carried into effect in all particulars (save and except as to the landing and shipment of the said commodities respectively, and the collection and payment of the duties of customs on the said respective commodities, and the lodging of such commodities in warehouses without payment of duty,) by the said commissioners of excise and their officers; and all and singular the powers and authorities, rules, regulations, provisions, and directions (except as aforesaid), in anywise relating to the licences to be taken out by the dealers in and sellers of such commodities respectively, and to the survey by the excise officers of such dealers and sellers, and of their respective stocks of such commodities respectively, and to the granting of all permits (except as herein-after mentioned) for the removal of such commodities respectively, contained in any Act or Acts relating to the said commodities respectively, and the jurisdiction and management thereof by the commissioners and officers of excise, shall and may be possessed, used, executed, exercised, and put in force by the said commissioners of excise and their officers, to all intents and purposes whatsoever (save and except as aforesaid); anything in any Act or Acts relating to the duties or revenue of customs to the contrary in any wise notwithstanding.
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All penalties and forfeitures imposed by any Customs or Excise Acts which may be sued for by order of commissioners of excise shall be sued for, recovered, &c. according to 7 and 8 Geo. 4. c. 53.
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2. All penalties and forfeitures imposed by any Act or Acts relating to the revenue of customs or excise respectively, which by law the officers of excise are authorized to prosecute, and which the commissioners of excise shall order to be prosecuted, shall and may be so prosecuted, sued for, recovered, levied, mitigated, and applied, and in and by such ways, means, and methods, and in, under, and before such jurisdiction respectively, as penalties and forfeitures incurred or forfeited by reason of offences committed against any law or laws of excise are or may be sued for, recovered, levied, mitigated, and applied by an Act passed in the last session of Parliament, for consolidating and amending the laws relating to the collection and management of the revenue of excise throughout Great Britain and Ireland; anything in any other Act or Acts to the contrary thereof in anywise notwithstanding.
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Excise laws of Great Britain relating to tea, coffee, cocoa, pepper, &c. extended to the United Kingdom.
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4. All and every Act and Acts now in force, or hereby declared to be in force as aforesaid in England, relating to the revenue of excise on tea, and relating to coffee, cocoa, pepper, foreign and colonial spirits and wine, shall be established, observed, executed, and put in force in and throughout the United Kingdom of Great Britain and Ireland in the same manner, to all intents and purposes whatsoever, as heretofore in England; anything in any Act or Acts to the contrary thereof in anywise notwithstanding.
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