Excise Management Act, 1841

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EXCISE MANAGEMENT ACT 1841

CHAPTER XX.

An Act to alter and amend certain Laws relating to the Collection and Management of the Duties of Excise. [¹] [18th May 1841.]

[Preamble recites 7 & 8 Geo. 4. c. 53; 4 & 5 Will. 4. c. 51.]

[S. 1 rep. 53 & 54 Vict. c. 21. s. 40.]

Acts required to be done by surveyors or general surveyors within the limits of the chief office of excise may be done by collectors or supervisors, &c.

2. Any survey, inspection, charge, return, or demand directed by any Act or Acts relating to the revenue of excise to be made, or any act or matter so directed or required to be done by any surveyor or general surveyor of excise within the limits of the chief office of excise, may be made or done by any collector or supervisor of excise within the said limits; and every collector, supervisor, and other officer appointed within the said limits shall have and exercise (subject to the orders and directions of the commissioners of excise) all the same powers and authorities in charging, collecting, receiving, paying, and securing the revenue of excise within the said limits, as are given to and are exercised by any collector, supervisor, or officer of excise elsewhere.

[Ss. 3, 4 rep. 53 & 54 Vict. c. 21. s. 40.]

All vessels, &c. not duly entered, and all goods found in unentered vessels or premises shall be forfeited.

5. [Recital.] All stills, backs, vats, coppers, presses, machines, and vessels and utensils, of which entry is by any law or laws of excise required to be made, and which shall not be duly and lawfully entered, and all goods and commodities found in any such unentered still, back, vat, copper, press, machine, or vessel or utensil, or in any house, warehouse, storehouse, room, or place required to be entered, and not duly and lawfully entered, shall be forfeited.

Managers or directors of joint stock companies or corporations to make entry on behalf of the company, &c.

6. Where any trade or business, in respect of which an entry is by any law or laws of excise required to be made with the officers of excise, is carried on by any joint stock company or corporation, such entry of the buildings, places, and vessels and utensils, shall be made and signed by the directors or managers or committee of such joint stock company or corporation, or, if the number shall exceed four, then by four at least of such directors or managers or committee, for and on behalf of the company or corporation; and no entry by any clerk or servant,, or by any less number of directors or managers or committee, where they shall exceed four, shall be a legal entry; and the directors or managers or committee signing such entry shall, as regards the revenue of excise, be deemed and taken to be the real owners of the trade or business, and as such shall be jointly and severally liable to all duties of excise charged and to all penalties and forfeitures incurred in respect of such trade or business.

Married women, whose husbands may become insane or incapable of transacting their own affairs, or who may be separated from them and out of the kingdom, may, with consent of the commissioners of excise, make entry of premises, &c.

7. It shall be lawful for any married woman whose husband shall become insane or idiot, or be otherwise rendered incapable of transacting his affairs, or whose husband shall be separated from her and be out of the limits of the United Kingdom, to make entry, with the consent and approbation of the commissioners of excise, of any building, place, vessel or utensil, for the carrying on of any trade or business in respect of which any entry is required by any law or laws relating to the revenue of excise; and every married woman so making entry shall be subject and liable to all duties, penalties, and forfeitures imposed by any Act relating to the revenue of excise, and to the trade or business in respect of which such entry shall be made; and any bond required by any Act or Acts relating to the revenue of excise, which shall be entered into by any such married woman, shall be good, valid, and effectual, notwithstanding her coverture, as if she was sole and unmarried: Provided always, that it shall not be necessary or required, on the trial or hearing of any information or proceeding against any such married woman for the recovery of any duty or penalty or forfeiture, or upon any such bond, to prove or give evidence of the insanity, idiotcy, or incapacity of or separation from or absence of the husband.

[Ss. 8–14, 22, 23 rep. 37 & 38 Vict. c. 96. (S.L.R.). Ss. 15–21 rep. 53 & 54 Vict. c. 21. s. 40.]

All goods subject to duties of excise, and all materials, machinery, vessels, and implements used in the manufacture, shall be liable for all duties chargeable and penalties incurred whilst in the possession of the trader, and may be seized, &c.

24. All goods and commodities, for or in respect of which, any duty of excise is or shall be by law imposed, and all materials and preparations from which any such goods are made, and all stills, backs, vats, coppers, cisterns, tables, presses, machines and machinery, vessels, utensils, implements, and articles for making or manufacturing or producing any such goods and commodities, or preparing any materials, or by which the trade or business in respect of which the duty is or shall be imposed shall have been or shall be carried on, in the custody or possession of the person carrying on such trade or business, or in the custody or possession of any factor, agent, or other person in trust for or for the use of the person carrying on such trade or business, shall be and remain subject and liable to, and the same are hereby made chargeable with, all the duties of excise which, during the time of any such custody or possession, shall be or shall have been charged or become chargeable on or be in arrear or owing from or by the person carrying on such trade or business; and shall also be and remain subject and liable to all penalties and forfeitures which during any such custody or possession shall be or shall have been incurred by the person carrying on such trade or business for any offence by such person committed against any Act or Acts relating to the revenue of excise; and all such goods, materials, and preparations, stills, backs, vats, coppers, tables, presses, machines, machinery, vessels, utensils, and articles shall be and remain subject and liable to all such duties, penalties, and forfeitures, by whomsoever and by whatsoever title or conveyance the same may be claimed; and it shall be lawful to levy thereon such duties, penalties, and forfeitures, and for that purpose to seize, take, sell, remove, and dispose of the same as the goods and chattels of the debtors or offenders under any writ or writs of extent, execution, or other process or warrant for the recovery or enforcement of any such duties, penalties, and forfeitures: Provided always, that where any goods or commodities subject to any duty of excise shall have been taken account of and duly charged with duty by the proper officer of excise, and shall, after having been so taken account of and charged with duty, be fairly and bonâ fide, and in the regular and ordinary course of trade, sold, disposed of, and delivered into the possession of the purchaser thereof, for a full and valuable consideration, before the teste or issuing of any process or warrant for the recovery of any duty or penalty, such goods and commodities in the possession of such fair and bonâ fide purchaser shall be discharged from such liability as aforesaid; but in all cases where any goods or commodities shall be seized in the custody or possession of any person, and shall be claimed to be discharged from such liability, as having been fairly and in the regular and ordinary course of trade purchased, proof of the fairness and bona fides of the purchase, and of the same having been, in the regular and ordinary course of trade, and of the sale and delivery having been made before the teste or issuing of the process or warrant under which such goods or commodities shall be seized, shall lie on the claimer thereof.

[S. 25 rep. 37 & 38 Vict. c. 96. (S.L.R.) Ss. 26–29 rep. 53 & 54 Vict. c. 21. s. 40. S. 26 provided that persons aggrieved by judgment of commissioners of excise might appeal to the Court of Exchequer.]

Seven clear days’ notice of the hearing of an appeal to be given to the respondent.

30. The notice of the time and place when and where any appeal to the barons of her Majesty’s Court of Exchequer, or to the justices assembled at the quarter sessions of the peace, is to be heard, shall be given on the part of the appellant to or left at the place of abode of the respondent seven clear days at least before such appeal is to be heard and determined.

Summonses, &c. may be served by officers of excise, &c.

31. Any summons, notice, order, or other proceeding issued on any information exhibited before the commissioners of excise, or any justice or justices, for the recovery of any penalty or the enforcing of any forfeiture incurred or to be recovered or enforced under any law or laws of excise, or on any appeal against any judgment of the commissioners of excise, or any justice or justices of the peace, on any such information, may be served by any officer of excise or other person; and such service shall be good and legal service, any thing in any Act or Acts to the contrary notwithstanding.

[Ss. 32–34 rep. 53 & 54 Vict. c. 21. s. 40. S. 35 rep. 37 & 38 Vict. c. 96. (S.L.R.).]

[¹ Short title, “The Excise Management Act, 1840.” See 55 & 56 Vict. c. 10.