No Complaint shall be heard in London un- of the public Monies in their Hands, or at their Discretion, to allow out of the next Duties becoming payable by such Person or Persons, so much Money as shall have been so paid as aforesaid; any thing in this Act or in any other Act or Acts of Parliament to the contrary thereof in anywise notwithstanding: Provided always, that no such Complaint shall be heard before the said Commissioners of Excise, unless the same shall be entered by or on Behalf of the Complainant in a Book to be kept for that Purpose in the Office of the Solicitor of Excise, for the summary Jurisdiction at the Chief Office of Excise, stating the Particulars thereof, and the Name and Place of Residence of every such Complainant; and upon every such Complaint being so entered, a Notice shall be given by the said Commissioners of the Time and Place by them appointed for the Hearing of such Complaint; and if such Complainant shall not appear at the Time and Place appointed for the Hearing of any such Complaint, it shall be lawful for the said Commissioners, or any Three or more of them, to dismiss such Complaint, upon Proof of Notice of the Time and Place appointed for the Hearing of such Complaint having been given to such Complainant, or left at the Place mentioned in such Complaint Book as aforesaid, to be the Place of the Residence of such Complainant; and that no such Complaint shall be heard before any Justices of the Peace, unless a Notice in Writing of the Time and Place of hearing thereof (which Notice shall contain and set forth the Ground and Substance of such Complaint) shall be given to the Collector of Excise in whose Collection, or to the Supervisor of Excise in whose District such Overcharge shall have been made, within Eight Days at the least before the Time appointed for the Hearing of such ComNot to suspend plaint; and provided always, that the Payment of any Duty with the Payment of which any such Complainant as aforesaid shall have been charged, Duty or any or any Proceedings for the Recovery of such Duty, shall not be Proceedings. delayed or suspended by reason of the making of any such Complaint, or of the same being depending. Salaries and Superannuation Allowances not liable to any Deduc tions, or assignable, or subject to be taken in Execution. CXXI. And be it further enacted, That no Salary or Sum of Money granted or allowed to any Commissioners, Assistant Commissioners, Officer, or other Person appointed or to be appointed to any Office, or employed or to be employed in or about the Collection, Receipt, or Management of the Revenue of Excise, or as or by way of Compensation for past Services, upon the Superannuation or Retirement of such Commissioner, Assistant Commissioner, Officer, or other Person, or otherwise, shall, after the Commencement of this Act, be wholly or in part assignable or transferable by any such Commissioner, Assistant Commissioner, Officer, or other Person in Manner whatsoever, or subject or liable to be seized or taken under or by virtue of any Writ of Attachment or Execution, or any other Process whatsoever, before the same shall have been actually paid by the Commissioners of Excise, or the Commissioner or Commissioners and Assistant Commissioners of Excise in Scotland and Ireland respectively, or by the Person or Persons employed or directed by them respectively for that Purpose, to or for the Use of such Commissioner, Assistant Commissioner, Officer, or other Person, to whom the same shall have been granted or allowed; any thing in this Act, or or any other Act or Acts of Parliament, or any Law, Custom, or Usage to the contrary thereof notwithstanding. ་ ་ CXXII. And be it further enacted, That it shall be lawful for Commissioners the Commissioners of Excise, with the Consent of the Lord High of Excise, with Treasurer, or any Three or more of the Commissioners of the Consent of the Treasury, may Treasury, to contract for or purchase in trust for His Majesty, purchase His Heirs and Successors, for the Use and Service of the Revenue Lands, &c. for of Excise, any Messuages, Buildings, Lands, Tenements, or Here- their Use, to be ditaments, either in Fee Simple or for any other or lesser Estate conveyed to their Secretary, or Interest therein, which they the said Commissioners of Excise in trust for His may deem desirable to be contracted for or purchased for the Majesty. Use and Service of the Revenue of Excise; and that it shall be lawful for the Commissioners of Excise to pay the Consideration Money agreed to be paid or given for the Estate or Interest so contracted for or purchased out of any Money arising from the Revenue of Excise which shall be in their Hands; and that the several Messuages, Buildings, Lands, Tenements, or Hereditaments, which at any Time or Times hereafter may be so contracted for or purchased, with all the Rights, Members, Easements, and Appurtenances to the same respectively belonging, shall be conveyed and assured to and vested in the Secretary of His Majesty's Commissioners of Excise for the Time being, and in his Successors in such Office in perpetual Succession, according to the respective Nature and Quality of the said Messuages, Buildings, Lands, Tenements, and Hereditaments, and the Estate and Interest therein so contracted for or purchased in Trust for His Majesty, His Heirs and Successors, for the Use and Service of the Revenue of Excise. CXXIII. And be it further enacted, That upon the Death, Resignation, or Removal of the present Secretary, or of any future Secretary of the Commissioners of Excise in England, Scotland, or Ireland respectively, all Messuages, Buildings, Lands, Tenements, and Hereditaments, which have been heretofore purchased or otherwise acquired or taken by or in the Name or Names of the present or any former Secretary or Secretaries of the Commissioners of Excise in England, Scotland, or Ireland respectively, in trust for His Majesty or His Royal Predecessors, for the Use and Service of the Revenue of Excise, and which are still holden in such Trust, by whatsoever Mode or Conveyance the same may have been purchased or otherwise acquired and taken, either in Fee or for any other or lesser Estate or Interest (whether such Trust shall or shall not be expressed on the Face of the Conveyance or Assurance of such Messuages, Buildings, Lands, Tenements, or Hereditaments), and all Erections and Buildings which are or which shall or may be hereafter erected and built on any such Lands, Tenements, or Hereditaments, together with the Rights, Members, Easements, and Appurtenances to the same respectively belonging (other than and except such Messuages, Lands, Tenements, and Hereditaments as may be of Copyhold Tenure), shall be and become and remain and continue vested in the Secretary of His Majesty's Commissioners of Excise in England for the Time being, and in his Successors in such Office, in perpetual Succession, according to the respective Nature and Quality of the said Messuages, Buildings, Lands, Tenements, 7 & 8 GEO. IV. C c and Lands and Buildings already purchased or taken in the Name of any Secretary of the Commissioners to vest in the Secretary for the Time being. The Secretary, under the Authority of the Commission ers, may sell or let Lands vested in him as herein mentioned. The Money produced by the Sale of any such Lands to be paid to Receiver General of Excise. Purchasers of such Lands, &c. shall stand possessed thereof, discharged of all prior Claims thereon in Right of His Majesty. and Hereditaments, and the several Estate and Interest of and in the same respectively, in trust for His Majesty, His Heirs and Successors, for the Use and Service of the Revenue of Excise. CXXIV. And be it further enacted, That it shall be lawful for the Secretary for the Time being of His Majesty's Commissioners of Excise in England, by and under the Authority and Direction of such Commissioners (testified by Writing under their Hands and Seals, or the Hands and Seals of any Two or more of them), to sell, exchange, or in any Manner dispose of, or to let, set, or demise, either by public Auction or private Contract, the Freehold and Leasehold Messuages, Buildings, Lands, Tenements, and Hereditaments respectively, which shall for the Time being be vested in such Secretary as aforesaid, under and by virtue of this Act, with their respective Appurtenances, to any Body or Bodies Corporate, or any Person or Persons who may be willing to purchase or take the same; and it shall be lawful for such Secretary, under such Authority and Direction as aforesaid, for that Purpose to make and execute all such Conveyances, Assurances, and Agreements as may be thought proper, and also to do any other Act, Matter, or Thing in relation to any such Messuages, Buildings, Lands, Tenements, or Hereditaments, as shall by the said Commissioners be deemed beneficial for the Revenue of Excise, or for the better Management thereof, and which might be done by any Person or Persons having a like Interest in any such Messuages, Buildings, Lands, Tenements, or Hereditaments. CXXV. And be it further enacted, That the Money arising and produced by the Sale or Exchange of any of the said Messuages, Buildings, Lands, Tenements, or Hereditaments, which under the Provisions of this Act shall be paid by the respective Purchaser or Purchasers thereof, or the Body or Bodies Corporate, or Person or Persons making such Exchange, shall be paid unto the Receiver General of Excise, or to such Person or Persons as the said Commissioners of Excise, or any Two or more of them, shall direct or appoint to receive the same, in trust for His Majesty, His Heirs and Successors; which Money shall be accounted for by the Commissioners of Excise as Part of the Revenue of Excise; and the Receipt of the said Receiver General, or of such other Person or Persons as aforesaid, for such Money (which Receipt shall be indorsed on the Conveyance or Assignment of the said Messuages, Buildings, Lands, Tenements, and Hereditaments), shall be a complete Discharge to the Purchaser or Purchasers, or Body or Bodies Corporate, or Person or Persons by whom or on whose Account such Money shall have been paid. CXXVI. And be it further enacted, That from and immediately after the Payment of such Purchase Money as aforesaid, and the Execution of every such Conveyance and Assignment as aforesaid, the Purchaser or Purchasers, or Body or Bodies Corporate, or Person or Persons making such Exchange as aforesaid therein named, shall be deemed and adjudged to stand seised and possessed of the Messuages, Buildings, Lands, Tenements, and Hereditaments which shall be so purchased by, and conveyed, assigned, or made over to such Purchaser or Purchasers, or Body or Bodies Corporate, or Person or Persons making such Exchange Exchange as aforesaid respectively, freed and absolutely discharged of and from all Manner of prior Estates, Leases, Rights, Titles, Interests, Charges, Incumbrances, and Demands whatsoever, which can or may be had, made, set up, in, to, out of, or upon or in respect of the same Messuages, Buildings, Lands, Tenements, and Hereditaments, by any Person or Persons whomsoever, by, from, or under or in trust for His Majesty, His Heirs and Successors, on any Account whatsoever, save and except such Estates, Leases, Rights, Titles, Interests, Charges, Incumbrances, Claims, and Demands, if any, as in any such Conveyance or Assignment shall be specially excepted. are inconsistent with this Act, declared to be repealed. CXXVII. And be it further enacted, That from and after the Former Regu Commencement of this Act, all Laws, Powers, Authorities, Rules, lations which Regulations, Restrictions, Exceptions, Provisions, Clauses, Matters, and Things, provided for or contained in any Act or Acts of Parliament in force at and immediately before the Commencement of this Act, relating to the Revenue of Excise in any Part of the United Kingdom, or to any Matter or Thing, expressly provided for by this Act, which are repugnant to or inconsistent with the several Matters, Clauses, Provisions, and Regulations of this Act, or any of them, shall be and the same are hereby respectively repealed, and shall no longer be put in force or observed in any Part of the United Kingdom; save and except so far as the same repeal or repeals any former Act or Acts, or any Part or Parts of any former Act or Acts of Parliament; and save and except so far as the same, or any of them, relate or relates_to the recovering, suing for, mitigating, levying, or paying any Duty, or any Arrear thereof, charged or chargeable, or any Penalty or Forfeiture incurred for any Offence against any Act or Acts of Parliament relating to the Revenue of Excise, which shall have been or shall be committed, and for the Recovery of which Duty or Arrear thereof, Penalty or Forfeiture, Proceeding shall have been commenced before and shall be depending at the Time of the Commencement of this Act; and save and except also as to any Duty or Arrear thereof charged or chargeable, and Penalty or Forfeiture which shall have been incurred, under or by virtue of any Act or Acts of Parliament relating to the Revenue of Excise, by this Act repealed as aforesaid, for which no Proceedings for the Recovery thereof shall have been commenced before, and shall be depending at the Commencement of this Act. CXXVIII. Provided always, and be it enacted, That all Sub- Sub-CommisCommissioners and Commissioners of Appeal in Ireland, who at sioners and any Time before the Commencement of this Act shall have been Commissioners of Appeal in appointed under the Laws relating to the Revenue of Excise in Ireland conIreland, shall respectively continue to execute and perform the tinued to comseveral Duties of their respective Offices until all Proceedings plete dependwhich shall have been or shall be begun before and be depending ing Proceedat the Commencement of this Act before them judicially shall ings. be completed or ended; and that it shall be lawful for such several Sub-Commissioners and Commissioners of Appeal respectively in Ireland, and they are hereby respectively authorized and required to continue to act in the Performance of their several judicial Duties pursuant to the Laws in force at and immediately before Cc 2 the All Duties and Penalties shall, after the Com the passing of this Act, for the Purpose of and until all such Proceedings shall be completed or ended; and that nothing in this Act shall extend or be deemed or construed to extend to repeal, annul, or make void any Law or Part of any Law, or any Act or Acts of Parliament, or any Part thereof, relating to such Proceedings, or any of them, or any Part thereof, until all such Proceedings shall be completed and ended: Provided always, that all Penalties and Forfeitures which shall have been or shall be incurred under or by virtue of any Act or Acts of Parliament relating to the Revenue of Excise before the Commencement of this Act, for the Recovery of which no Proceedings shall directed by this have been commenced before and be depending at the Commencement of this Act, and all Penalties and Forfeitures which shall be incurred under or by virtue of this Act, or any other Act or Acts of Parliament relating to the Revenue of Excise after the Commencement of this Act, shall be recovered and applied in such Manner and by such Form or Forms and Ways of Proceeding as are by this Act directed and provided; any thing in any Act or Acts of Parliament to the contrary thereof notwithstanding. mencement of this Act, be recovered as Act. Commence ment of this Act. Act may be altered this Ses sion. Treaty, dated 6th Nov. 1824. CXXIX. And be it further enacted, That this Act shall commence and take effect from and immediately after the Fifth Day of January One thousand eight hundred and twenty eight. CXXX. And be it further enacted, That this Act or any of the Provisions thereof may be amended, altered, or repealed by any Act or Acts to be passed in this Session of Parliament. CA P. LIV. An Act to carry into Effect the Treaty with Sweden relative 'the |