7&8G.4. c.53. time and place as shall be appointed, or upon demand made by order of the commissioners, under pain of forfeit. ing double such duties. No person to be compelled to go further than the next markettown to pay duties. Collectors may issue warrants to levy in Scotduties in danger land or Ireland of being lost. All goods liable to an excise act or acts of parliament respectively in such case made and provided, 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 in any act or acts of parliament relating to such duties respectively, or as shall be from time to time directed by the commissioners of excise; 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 thereof made (under order of the commissioners of excise or of the commissioner or commissioners and assistant commissioners of excise in Scotland and Ireland respectively) by the collector of excise in whose collection such trade or business shall be carried on, or by any officer authorised and directed by such collector, under such order as aforesaid, to make such demand, (whether such demand be made personally of any person who shall have incurred such duty or duties, or shall be left at the dwelling-house of any such person, or on the premises where such duty or duties shall have been charged or incurred,) 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." § 26. "No person who shall carry on trade or business in any such market-town as aforesaid, or in any such other town as before mentioned, shall be compelled to travel out of such town for the purpose of paying any duty of excise. And no person who shall carry on trade or business out of any such market, or other town, shall be compelled to travel to any other place than such market or other town next to the place for or at which such duty shall have been charged for the purpose of paying such duty." § 27. "In all cases in Scotland or Ireland where any duties of excise charged upon or payable by any person or persons shall be unpaid, and shall be in danger of being lost to H. M., unless immediate proceedings are taken for the recovery of such duty or duties, it shall be lawful for the collector of excise, or other officer in charge of the collection within which such duty or duties shall have been charged or be payable, on affidavit being made before him of the facts, showing the danger such duty or duties are in of being lost, to issue a warrant under his hand against every or any person or persons upon whom such duty or duties shall have been charged, or by whom the same shall be payable, empowering any person or persons to levy such duty or duties in like manner as any penalty may be levied by any warrant issued under and by virtue of this act; and such warrant of such collector or other officer as aforesaid shall for that purpose have the same force and effect as a writ of fieri facias issued at the suit of H. M. out of the court of exchequer; and such collector or other officer as aforesaid issuing any such warrant shall forthwith transmit the affidavit on which such warrant was issued, with his report of what had been done thereon, to the commissioner or commissioners and assistant commissioners of excise in Scotland and Ireland respectively; and it shall thereupon be lawful for such commissioner or commissioners and assistant commissioners respectively to stay the proceedings, or to grant such other relief on such warrant as they shall think fit." § 28. "In order to secure the duties of excise from time to time due and owing and in arrear from any person or persons Carrying on any trade or business under or subject to any law or 7&8G.4. c.53. laws of excise, and on or by whom such duties shall have been charged or become payable, and for the enforcement of all penal- duty, and the materials, vesties incurred by any person or persons for any offences committed sels, &c. to be against this act, or any other act or acts of parliament relating to subject to arthe revenue of excise; it is enacted, that all goods and commo- rears of duty, dities for or in respect whereof any duty or duties of excise is, penalties, &c. are, or shall be by law imposed, and all materials, preparations, utensils, and vessels for the making thereof, or by which any such trade or business shall have been carried on, in the custody or possession of the person or persons carrying on such trade or business, or in the custody or possession of any other person or persons, to the use of or in trust for the person or persons 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 charged or become chargeable, or be in arrear or owing from or by the person or persons carrying on such trade or business for or in respect of the same, or of any such or the like goods and commodities respectively; and shall also be and remain subject and liable to all penalties and forfeitures which, during any such custody or possession, shall be incurred by the person or persons carrying on such trade or business, for any offences by such person or persons committed against this act, or any other act or acts of parliament relating to the revenue of excise; and all such goods, commodities, materials, preparation, utensils, and vessels shall be and remain subject and liable to all such duties, penalties, and forfeitures, into whose hands soever the same shall afterwards come, or by what conveyance or title soever the same shall be claimed; and it shall be lawful in all such cases to levy thereupon such duties, penalties, and forfeitures, and to use such proceedings for the recovery or enforcement of such duties, penalties, and forfeitures respectively, as may lawfully be done in cases where the debtors or offenders are the true and lawful owners of such goods, commodities, materials, preparations, utensils, or vessels." § 11. (d) Removing Goods to avoid Duty. By 7 & 8 G. 4. c. 53. § 32. "In case any goods or commodities for 7&3G.4. c.53. or in respect whereof any duty of excise is or shall be imposed, or Goods fraudu any materials, utensils, or vessels proper or intended to be made use lently removed of for or in the making of such goods or commodities, shall be reor deposited to evade the duty moved, or shall be deposited or concealed in any place, with any shall be forintent to defraud H. M. of such duty, or any part thereof, all such feited, as also goods and commodities, and all such materials, utensils, and vessels the packages or respectively, shall be forfeited; and in every such case, and in conveyances every case where any goods or commodities shall be forfeited under used for containing or rethis act, or any other act or acts of parliament relating to the revenue of excise, all and singular the casks, vessels, cases, or other packages whatsoever, containing or which shall have contained such goods or commodities respectively, and every vessel, boat, cart, carriage, or other conveyance whatsoever, and all horses or other cattle, and all things used in the removal or for the deposit or concealment thereof respectively, shall be forfeited; and every moving the same. 7&8G.4. c.53. Penalty treble the value, or 1001. Penalty on hindering offi cers, &c. in the execution of their duty. Persons obstructing officers, &c. in making seizures, or rescuing the same, or destroying the packages, to forfeit 2001. Officers, &c. violently resisted in making any seizure, may oppose and, upon being Imitted to bail; issue. person who shall remove, deposit, or conceal, or be concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any duty of excise is or shall be imposed, with intent to defraud H. M. of such duty, or any part thereof, shall forfeit and lose treble the value of all such goods and commodities, or the sum of 100%., at the election of the commissioners of excise or customs, or of the commissioner or commissioners and assistant commissioners of excise or customs in Scotland and Ireland respectively, or the person who shall inform or sue for the same." § 11. (e) Dbstructing Officers. By stat. 7 & 8 G. 4. c. 53. § 24. "If any person shall oppose, molest, obstruct, or hinder any officer of excise, or any person employed in the revenue of excise, or acting in the aid or assistance of any officer or person so employed, in the due execution of this act, or any other act or acts of parliament relating to the revenue of excise, or in the execution of any of the powers or authorities by this act, or any such act or acts given or granted to such officer or person so employed, every person so offending shall for every such offence forfeit and lose the sum of 2001." §39. "If any person shall molest, obstruct, or hinder any officer of excise, or any person employed in the revenue of excise, or acting in aid and assistance of such officer or person so employed as aforesaid, in the search, examination, seizure, detention, or removal of any goods or commodities, or any vessel, boat, cart, carriage, or other conveyance, or any horse or cattle, or any other thing whatsoever forfeited under or by virtue of this act, or any other act or acts of parliament relating to the revenues of excise or customs, or in the due execution of his office or duty respectively in that behalf, or shall after any such officer or person so employed, or person acting in such aid and assistance as aforesaid, shall have made any such seizure as aforesaid, rescue or cause the same to be rescued, or shall attempt or endeavour so to do, or shall, whilst such officer or person so employed, or person acting in such aid and assistance as aforesaid, is or are searching for, examining, detaining, seizing, or removing any such goods or commodities, vessel, boat, cart, carriage, or other conveyance, or any such horse, cattle, or other thing whatsoever as aforesaid, break or otherwise damage or destroy the same, or any of them, or any part thereof, or any cask, vessel, case, or other package whatsoever, containing any such goods or commodities, every person so offending shall for every such offence forfeit and lose the sum of 2001." § 40. "If any person armed with any offensive weapon whatsoever shall with force or violence assault or resist any officer of excise, or any person employed in the revenue of excise, or any person acting in the aid or assistance of such officer or person so employed, who in the execution of his office or duty shall search for, take, or seize, or shall endeavour or offer to search for, take or seize, any goods or commodities forfeited under or by virtue of this act, or any other act or acts of parliament relating to the revenue of excise or customs, or who shall search for, take, or seize, or shall endeavour or offer to search for, take, or seize any vessel, boat, cart, carriage, or other conveyance, or any horse, cattle, or other thing used in the removal of any such goods or 7&8G.4. c.53. commodities, or who shall arrest or endeavour or offer to arrest any person carrying, removing, or concealing the same, or employed or concerned therein, and liable to such arrest, then and in every such case it shall be lawful for every such officer and person so employed, and person acting in such aid and assistance as aforesaid, who shall be so assaulted or resisted, to oppose force to force, and by the same means and methods by which he is so assaulted or resisted, or by any other means or methods, to oppose such force and violence, and to execute his office or duty; and if any person so assaulting or resisting such officer as aforesaid, or any person so employed, or any person acting in such aid and assistance as aforesaid, shall in so doing be wounded, maimed, or killed, and the said officer or person so employed, or person acting in such aid and assistance as aforesaid, shall be sued or prosecuted for any such wounding, maiming, or killing, it shall be lawful for every such officer or person so employed, or person acting in such aid and assistance, to plead the general issue, and give this act and the special matter in evidence in his defence; and it shall be lawful for any justice or justices of the peace, or other magistrate or magistrates before whom any such officer or person so employed, or person acting in such aid and assistance as aforesaid, shall be brought, for or on account of any such wounding, maiming, or killing as aforesaid, and every such justice of the peace and magistrate is hereby directed and required to admit to bail every such officer, and every person so employed, and every person acting in such aid and assistance as aforesaid; any law, usage, or custom to the contrary thereof in anywise notwithstanding." or Persons against whom indict mentsorinformations for resistance shall may be com mitted. $41. "Whenever any person shall be charged with violently assaulting or resisting as aforesaid any officer of excise or person so employed, or person acting in such aid and assistance as aforesaid, in the due execution of his office or duty, and such charge shall, by affidavit or by certificate of an indictment or in- have been formation being filed against such person for any such offence, be found or filed, made to appear to any judge of any of H.M.'s superior courts of to give security record in which such indictment or information shall be found to answer it; filed, or into which the same shall have been removed, it shall be or, in default, lawful for such judge to issue his warrant in writing under his hand and seal, and thereby to cause any person, being a defendant in such indictment or information, to be apprehended and brought before him or some other judge of such court, or before some one of H.M.'s justices of the peace, in order that such defendant may be bound to the king's majesty, with two sufficient persons as sureties, in such sum (the same not being in any case less than 100%.) as in the said warrant shall be expressed, with condition to appear in such court at the time mentioned in such warrant, to answer his said majesty in the said court concerning any articles on behalf of H. M., to be there objected against him for any such offence as aforesaid; and in case any such defendant shall neglect or refuse to become bound as aforesaid, it shall be lawful for such judge or justice of the peace respectively, and they are hereby respectively directed and required to commit such defendant to the common gaol of the county, shire, division, city, town, or place where the offence shall have been committed, or where such deVOL. II. 7&8G.4. c.53. If an offender be in prison for want of bail, a copy of the in dictment or information may be delivered to the gaoler, with a notice of trial, and proceedings had there on. fendant shall have been apprehended, until such defendant shall become bound as aforesaid, or shall be discharged by order of such court in term-time, or by one of the judges of such court in vacation; and the recognisance to be taken thereupon shall be returned and filed in such court, and shall continue in force until such defendant shall have been acquitted of such offence, or, in case of conviction, shall have received judgment for the same, unless sooner ordered by such court to be discharged." § 42. "Where any such defendant is or shall be committed to and detained in gaol for want of bail, it shall be lawful for the prosecutor of such indictment or information to cause a copy thereof to be delivered to the gaoler, keeper, or turnkey of the gaol wherein such defendant is or shall be so detained, with a notice therein indorsed, that unless such defendant shall, within such space of time as shall be for that purpose limited and fixed by the court in which such indictment or information shall be found or filed, or into which the same shall have been removed, cause an appearance and also a plea or demurrer to be entered in the said court to such indictment or information, and appearance and the plea of not guilty will be entered thereto in the name of such defendant; and the prosecutor of such indictment or information shall also be at liberty to indorse on the copy of such indictment or information so delivered a further notice, that the issue to be joined on such indictment or information will be tried in the next term, or at the next assizes, or at the next general gaol delivery or court of justiciary to be holden in or for the county, shire, division, city, town, or place in which the offence shall be alleged to have been committed, or the venue laid in such indictment or information; and in case any defendant, so committed or detained as aforesaid, shall neglect to cause an appearance and also a plea or demurrer to be entered in such court to such indictment or information, within the space of time so to be limited and fixed by such notice as aforesaid, then, upon an affidavit being made and filed in such court, of the delivery of a copy of such indictment or information, with such notice as herein-before first mentioned indorsed thereon as aforesaid, to such gaoler, keeper, or turnkey, as the case may be, (which affidavit may be made before any judge or commissioner of the said court authorised to take affidavits in the said court,) it shall be lawful for the prosecutor of such indictment or information to cause an appearance and the plea of not guilty, to such indictment or information to be entered in the said court for such defendant, and such proceedings shall be had thereupon as if the defendant in such indictment or information had appeared and pleaded not guilty according to the usual course of such court; and if upon the trial of such indictment or information the deacquitted, to be fendant so committed and detained as aforesaid shall be acquitted discharged. of all the offences therein charged upon such defendant, it shall be lawful for the judge before whom such trial shall be had, although he may not be one of the judges of the court in which such indictment or information shall be found or filed, or into which the same shall have been removed, to order that such defendant shall be forthwith discharged out of custody as to such commitment." Defendant, if Indictments or Informations for § 43. "And for the better and more impartial trial of any indict |