Excise Management Act, 1834

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EXCISE MANAGEMENT ACT 1834

CHAPTER LI.

An Act to amend the Laws relating to the Collection and Management of the Revenue of Excise.[¹] [13th August 1834.]

[Preamble recites 7 & 8 Geo. 4. c. 53.]

[Ss. 1–3 rep. 53 & 54 Vict. c. 21. s. 40. S. 4 rep. 37 & 38 Vict. c. 35. (S.L.R.)]

In what manner entry of premises, &c., is to be made.

5. [²] Every person carrying on any trade or business under or subject to any law or laws of excise, and required by any Act or Acts relating to the revenue of excise to make entry at the next office of excise, or to give notice to the officers of excise, of any house, building, place, vessel, or utensil used in carrying on such trade or business, shall make such entry by delivering such true and particular account as by the Act or Acts relating to such trade or business is required to the officer of excise in whose survey such house, building, place, vessel, or utensil shall be intended to be used;

Penalty for using any premises or utensils without having made entry thereof, 200l.

6. [¹] Every person carrying on any trade or business under or subject to any law or laws of excise, who shall make use of any house, building, or place, vessel or utensil, of which entry is required to be made or notice given by any Act or Acts relating to the revenue of excise, without having made entry thereof in manner herein-before directed, shall for every such unentered house, building, or place, vessel or utensil, forfeit two hundred pounds.

Penalty for using premises or utensils for any other purpose than that for which they are entered, 100l.

7. Every person carrying on any trade or business under or subject to any law or laws of excise, who, having made entry of any house, building, or place, vessel or utensil, or other thing, shall in the carrying on such trade or business fraudulently make use of any such house, building, or place, vessel or utensil, or other thing, for any other or different purpose than the particular use or purpose for which the same shall have been entered, shall forfeit one hundred pounds.

Not more than one entry to be in force for the same premises.

8. When any person or persons shall have made entry of any building, room, place, vessel, or utensil for the carrying on any trade or business in respect of which any entry is by any Act or Acts of Parliament relating to the revenue of excise required, it shall not be lawful during the continuance of such entry for any other person or persons (except persons becoming partners in the same trade or business in respect of which the entry shall already have been made) to make entry of the same building, room, or place, vessel or utensil, for the carrying on of any other trade or business of the same or any other description subject to the survey of excise; but every such subsequent entry made whilst such former entry is in force shall be null and void to all intents and purposes.

If trader absconds or quits entered premises without withdrawing the entry, any other person may, with consent, make entry of the premises.

9. Provided always, that where any person who shall have made entry of any premises for carrying on any trade or business subject to the survey of the excise, shall abscond or shall quit possession of such premises, and discontinue the trade or business in respect of which such entry was made, without having with-drawn such entry, it shall be lawful for any other person, with the consent and approbation of the commissioners of excise, to make entry of the said premises for carrying on any trade or business subject to the survey of the excise; and in such case the former entry shall be deemed to have been withdrawn, and shall become null and void.

[S. 10 rep. 37 & 38 Vict. c. 35. (S.L.R.)]

Excise traders shall pay their duties at such time and place and to such person as shall be appointed, or upon demand made by order of the commissioners, on pain of forfeiting double duty.

11. Every person carrying on any trade or business under or subject to any law or laws of excise shall pay and clear off the duty or duties in that behalf imposed by any Act or Acts of Parliament respectively, and charged upon or incurred by such person, at such time and place and to such person respectively as shall for that purpose be specially directed by any Act or Acts of Parliament relating to such duties, or as shall be from time to time directed by the commissioners of excise, whether payment of such duties shall have been or shall be secured by bond or otherwise, in pursuance of any Act or Acts of Parliament, or not; and if any such person shall not pay and clear off such duty or duties at such time and place and to such person respectively as aforesaid, or upon demand made, under order of the commissioners of excise, by any general surveyor of excise where the trade or business shall be carried on within the limits of the chief office of excise, or elsewhere by the collector of excise in whose collection such trade or business shall be carried on, or the officer of excise in charge for the time being of such collection, or by any officer of excise authorized and directed by such collector or officer in charge to make such demand, whether such demand shall be made personally of such person, or shall be left at his dwelling house, or at the premises where such duty or duties shall have been charged, every such person shall forfeit and lose double the value of the duty or duties so neglected to be paid and cleared off as aforesaid.

Goods fraudulently removed or produced to obtain drawback shall be forfeited, with treble value or 100l.

12. All goods which shall be removed or deposited or concealed, or which shall be produced to any officer of excise or customs with intent fraudulently to obtain any drawback or allowance granted by any Act or Acts relating to the revenues of excise or customs, shall, with the casks, vessels, cases, or other packages containing the same, be forfeited; and every person who shall remove or deposit or conceal, or shall produce to any officer of excise or customs, any goods, with intent fraudulently to obtain any drawback or allowance granted by any Act relating to the revenues of excise or customs, shall forfeit treble the value of such goods or one hundred pounds, at the election of the commissioners of excise or customs, or the person who shall inform or sue for the same.

[Ss. 13, 14 rep. 53 & 54 Vict. c. 21. s. 40. S. 15 rep. 37 & 38 Vict. c. 35. (S.L.R.)]

Constable or peace officer not assisting officer of excise when required, to forfeit 20l.

16. If, upon notice given or request made by any officer of excise to any constable, headborough, or other ministerial officer of the peace to go with him as such officer of excise, and to aid and assist him as such officer of excise in the due execution of any act or thing required or enjoined by any Act or Acts relating to the revenues of excise or customs to be done or prevented from being done, or which it shall be lawful for any officer of excise to do or to prevent from being done, such constable, head-borough, or officer of the peace shall not go with such officer of excise, or shall not aid or assist him as aforeaid to the utmost of his power, such constable, headborough, or other officer of the peace so offending shall forfeit twenty pounds.

[S. 17 rep. 53 & 54 Vict. c. 21. s. 40. S. 18 rep 37 & 38 Vict. c. 35. (S.L.R.)]

Informations to be exhibited within four months after offence committed or seizure made.

Notice of information to be given, and parties to be summoned.

Service of notice and summons.

19. Every information for the recovery of any penalty, or for the condemnation of any seizure, shall be exhibited before the commissioners of excise, or justice or justices of the peace respectively, within four calendar months next after the offence or offences alleged in such information shall have been committed, or the goods, commodities, chattels, or things therein alleged to have been forfeited shall have been seized [Rep. 11 & 12 Vict. c. 118. s. 3.]; and a notice in writing of such information having been so exhibited shall be given to the person against whom the same shall have been exhibited within one week next after the exhibiting of such information; and the commissioners of excise, or justice or justices of the peace, before whom any such information shall be exhibited, are hereby respectively authorized and required to summon every person against whom any such information shall have been exhibited to appear and plead to and to attend the hearing of such information at a time and place to be named in such summons, which summons shall be served upon every such person or persons ten days at the least before the time appointed in such summons, and which summons may be added to or may include such notice as aforesaid, or may be separate and apart therefrom, and be served at another and different time, subsequent to the delivery of such notice, at the option of the prosecutor: Provided always, that where such information shall be exhibited for the recovery of double the value of any duty or duties neglected to be paid or cleared off, it shall be sufficient if such summons be served twelve hours at the least before the time appointed in such summons: And provided also, that in all cases it shall be deemed and taken to be sufficient delivery and service of any such notice and summons as aforesaid if a copy of the same be left at or upon the place used or occupied by any such person or persons respectively for carrying on his or their trade or business, or at the building or place where any such offence shall have been committed or such seizure made, or at the place of residence, or with the wife or child or servant of any such person or persons, the same being directed to such person or persons by the right or assumed name or names of such person or persons; or where any such offence shall have been committed or discovered in transit, or any seizure made in transit, and the place of business or residence of the offender shall be unknown to the person discovering such offence or making such seizure, it shall be sufficient if such notice and summons, or a copy thereof, be affixed at or upon such conspicuous part of the office of excise next to where such offence shall have been committed or discovered, or seizure made, directed to such offender or offenders by his or their right or assumed name or names, if the same shall be known to the prosecutor, and if not known, without any name or names.

Justices not authorized to mitigate the penalty of double duty for non-payment of excise duties;

nor to mitigate any other excise penalties except under special powers of mitigation.

20. [Recital.] Nothing in the said recited Act, or in any other Act or Acts relating to the revenue of excise, shall be construed to authorize or empower any justices of the peace, on the hearing and determining of any information for the recovery of double the value of any duty or duties of excise neglected to be paid or cleared off, to mitigate the said penalty of the double value of such duties, but the said justices shall in all cases convict the defendant or defendants in the full penalty of double the value of the duties which shall be proved to have been neglected to be paid and cleared off, and shall give judgment accordingly; and no justice of the peace before whom any person having been arrested and detained under any Act or Acts relating to the revenue of excise, and liable to the payment of any penalty and in default of the immediate payment thereof to be committed to prison for a limited period, shall have any power or authority to mitigate such penalty, except where a special power for the mitigation of such penalty shall be given; anything in the said recited Act or any other Act or Acts relating to the revenue of excise notwithstanding.

[S. 21 rep. 53 & 54 Vict. c. 21. s. 40.]

In case of the death, removal, or absence of any officer of excise in whose name any information may have been exhibited, the proceedings may be carried on by any other officer.

22. Where in any case any information for the recovery of any penalty incurred, or the condemnation of any goods, commodities, articles, or things forfeited, under any law or laws relating to the revenue of excise, shall by order of the commissioners of excise be exhibited before the commissioners of excise, or before any justice or justices of the peace, and the officer of excise by whom or in whose name such information shall be or shall have been exhibited shall die, or be removed or discharged, or at the time of hearing may be absent, such information shall not, by such death,, removal, or discharge, or by the absence of such officer, abate or be diminished, but all the proceedings on such information shall be continued and may be proceeded on by any other officer of excise in the name of the officer by whom the same shall have been exhibited; and the said commissioners of excise and the justices shall, on the day named and appointed in the summons to be issued in that behalf, proceed to hear and determine the matter of such information, and shall examine all such witnesses as shall be tendered to them for examination by any officer of excise in support of such information, notwithstanding such death, removal, or discharge, or the absence of the officer of excise by whom or in whose name such information shall be or shall have been exhibited; and all the proceedings on such information, and all proceedings for recovery of any penalty awarded thereon, or for the arrest and imprisonment of any defendant for nonpayment of such penalty, or for condemnation of any goods, commodities, articles, or things, shall be good, valid, and effectual.

Provisions as to appeal to quarter sessions against judgments given by justices of the peace on informations exhibited to them.

23. If there shall not be twenty days between the time of any judgment being given by any justices of the peace on any information exhibited to them and the next general quarter sessions of the peace, and the party against whom such judgment shall be given shall appeal against the same, then such appeal may be to the quarter sessions next after the expiration of twenty days from the giving of such judgment; and any notice of appeal shall be given by any officer of excise who shall attend and conduct the proceedings on the part of the revenue of excise, notwithstanding such officer may not be the officer named in the information as informing or exhibiting the same; and it shall be lawful for any court of quarter sessions before whom any appeal shall be brought to adjourn the hearing thereof to the next quarter sessions, then to hear and finally to determine the same.

[S. 24 rep. 53 & 54 Vict. c. 21. s. 40.]

Personsliable to arrest under the laws of excise, not being detained at the time, or afterwards escaping, may be afterwards arrested by any excise officer.

25. If any person liable to be arrested and detained under any Act or Acts relating to the revenue of excise shall not be detained at the time when he shall be discovered committing the offence for which he is so liable, or after detention shall make his escape, any officer of excise may stop, arrest, and detain such person at any time afterwards, and carry him before any justice or justices of the peace, to be dealt with as if detained at the time of committing the offence.

[S. 26 rep. 37 & 38 Vict. c. 35. (S.L.R.) S. 27 rep. 53 & 54 Vict. c. 21. s. 40.]

Offences under the customs laws may be sued for by order of commissioners of excise, and in the name of officers of excise.

Option as to which of two penalties shall be sued for.

28. Any penalty or forfeiture incurred under any Act or Acts of Parliament relating to the revenue of customs may be sued for and recovered by order of the commissioners of excise, and in the name of an officer of excise, as well as by order of the commissioners of customs, and in the name of an officer of customs; and where any election or option is or shall be given by any such Act or Acts to the commissioners of customs, which of two penalties shall be sued for, such election or option may be exercised by the commissioners of excise, and may be averred in the information to have been made by such last-mentioned commissioners; and such averment shall be deemed and taken to be sufficient proof of such order and of such election or option, without any further evidence thereof.

[S. 29 rep. 53 & 54 Vict. c. 21. s. 40.]

Construction of terms in Acts of Parliament relative to the revenue of excise.

30. Whenever in this or any other Act relating to the revenue of excise the word or words, writing, wrote, or written, shall be used, the same shall include printing or printed, or partly written and partly printed; and when the singular number or masculine gender only shall be used, such word or words shall be construed to mean several persons as well as one, and females as well as males, and bodies corporate and politic as well as individuals, and several matters and things as well as one matter or thing, unless it be otherwise specially provided for, or there be something in the subject or context repugnant to such construction.

[Ss. 31, 32 rep. 37 & 38 Vict. c. 35. (S.L.R.)]

[¹ Short title, “The Excise Management Act, 1834.” See Short Titles Act, 1892.]

[² Rep. as to dealers in and retailers of wine, 5 & 6 Will. 4. c. 39. s. 3.]

[¹ Short title, “The Excise Management Act, 1834.” See Short Titles Act, 1892.]