Revenue (No. 2) Act, 1865

REVENUE (NO. 2) ACT 1865

CHAPTER XCVI.

An Act to amend the Laws relating to the Inland Revenue. [5th July 1865.]

[Ss. 1–7, 10–17, 19–22 rep. 33 & 34 Vict. c. 99. Ss. 8, 9 rep. 30 & 31 Vict. c. 23. s. 3. S. 18 rep. 51 & 52 Vict. c. 33. s. 8. S. 23 rep. 43 & 44 Vict. c. 24. s. 164. S. 24 rep. 38 & 39 Vict. c. 66. (S.L.R.). S. 25 rep. 53 & 54 Vict. c. 21. s. 40.]

7 & 8 Geo. 4. c. 53. s. 33.

Persons convicted of illegal manufacture of goods liable to Excise duty, may be afterwards sued for other penalties.

26. And whereas by the Excise Management Act, 1827, section thirty-three, any person discovered as therein mentioned aiding or assisting or concerned in the private manufacturing of goods or commodities subject to any duty of Excise is liable to the penalty of thirty pounds, over and above other penalties mentioned or referred to in the same section of the said Act; And whereas doubts are entertained whether a person who has been convicted in the said penalty of thirty pounds can afterwards be lawfully prosecuted for and convicted in any such other penalties as aforesaid: Be it declared and enacted, that it shall be lawful to proceed against any person for the recovery of all or any of such last-mentioned penalties, notwithstanding he may have been previously convicted in the said penalty of thirty pounds.

[Ss. 27–29 rep. 43 & 44 Vict. c. 24. s. 164. S. 30 rep. 33 & 34 Vict. c. 99.]