done in the

office.

have been delivered to him, or left at his usual place of abode, exercise of his by the attorney or agent of the party who intends to sue out such writ or process, in which notice shall be clearly and explicitly contained the cause of action, the name and place of abode of the person who is to bring such action, and the name and place of abode of the attorney or agent; and no evidence of any cause of such action shall be produced except of such as shall be contained in such notice, and no verdict or judgment shall be given for the plaintiff, unless he shall prove on the trial, that such notice was given; and in default of such proof, the defendant shall receive in such action a verdict or judgment and

Action to be

in three months.

Pleas to such

costs.

97. Every such action shall be brought within three calendar brought with- months after the cause thereof, and shall be laid and tried in the place or district where the facts were committed; and the defendant may plead the general issue, and give the special matter in evidence; and if the plaintiff shall become non-suited, or shall discontinue the action, or if upon a demurrer or otherwise, judgment shall be given against the plaintiff, the defendant shall recover costs, and have such remedy for the same as any defendant can have in other cases where costs are given by Law.

action.

Costs.

Amends may

be tendered

after notice:

tender.

any

98. It shall be lawful for any such officer or person against whom action shall be brought on account of any such effect of such seizure or entry, or of any thing done under the authority of this Act, within one calendar month after such notice, to tender amends to the party complaining or his agent, and to plead such tender in bar to any action, together with other pleas; and if the Court or jury (as the case may be) shall find the amends sufficient, they shall give a judgment or verdict for the defendant; and in such case, or in case the plaintiff shall become non-suited, or shall discontinue his action, or judgment shall be given for the defendant upon demurrer or otherwise, then such defendant shall be entitled to the like costs as he would have been entitled to in case he had pleaded the general issue only; Provided always, that it shall be lawful for such defendant, by leave of the Court where such action shall be brought, at any time before issue joined, to pay money into Court as in other actions.

Costs.

Money may

Court.

Nominal da

99. In any such action, if the Judge or Court before whom mages only, if such action shall be tried shall certify upon the record that the Judge certifies probable defendant or defendants in such action acted upon probable cause, then the plaintiff in such action shall not be entitled to more than twenty cents damages nor to any costs of suit.

cause.

No costs to claimant in case of seizure

100. In case any information or suit shall be brought to trial, or determined, on account of any seizure or entry made under with probable this Act, and a verdict shall be found, or decision or judgment cause certified given for the claimant, and the Judge or Court before whom

the

the cause shall have been tried or brought shall certify on the by Judge nor record that there was probable cause of seizure or for such more than nominal damages entry, the claimant shall not be entitled to any costs of suit, nor against seizing shall the person who made such seizure or entry be liable to Officer. any action, indictment, or other suit or prosecution on account of such seizure or entry; and if any action, indictment, or other suit or prosecution, shall be brought to trial against any person on account of such seizure or entry, wherein a verdict or judgment shall be given against the defendant, the plaintiff, if probable cause be certified as aforesaid on the record, besides the thing seized, if a seizure, or the value thereof, shall not be entitled to more than twenty cents damages nor to any costs of suit, nor shall the defendant in such prosecution in such case be fined more than ten cents.

PENALTIES.

101. Any person who, after the passing of this Act, and Penalty for without having a license under it then in force, or a permit acting without having the effect of a license under Section twenty-one, shall-

1. Distill or rectify any spirits for sale ;-or

a licence.

Distilling.

2. Brew any Beer for sale or otherwise than for the use of Brewing. himself and his family ;—or

3. Manufacture or prepare for sale or consumption any Manufacturtobacco or snuff, except tobacco grown by himself and manu- ing tobacco. factured by him for his own private use;

Shall forfeit and pay a penalty of two hundred dollars.

factured for

And any person or persons claiming to have brewed any or selling beer, solely for their own use, or to have grown any tobacco, goods manu. and manufactured it solely for their own use, who shall sell or private use barter away any beer or malt liquor so brewed or tobacco so manufactured shall incur a penalty of two hundred dollars.

102. Any person who shall become subject to the penalty Additional provided for in the last preceding section, shall, in addition penalty. thereto, forfeit and pay for the use of Her Majesty double the amount of excise duty and license duty which should have been paid by him under this Act.

place for

103. All tools, utensils, worms, stills, mash tubs, fermenting Apparatus tuns, tobacco presses or knives, and all spirits, beer, tobacco, and goods snuff and cigars, whether completely or partly manufactured found in any which may at any time be found in any distillery, brewery, which no tobacco manufactory or place of business for which a license license is is required under this Act; and in respect of which no such taken to be license has been taken out, shall be seized by any Officer of Excise, having a knowledge thereof, and shall be and remain forfeited to the Crown.

forfeited.

Penalty for

ratus of which

104. Every person, who, after the passing of this Act, shall having appa have in his or her possession any still or worm, or any brewing no return has apparatus, or any machinery used in manufacturing tobacco, without having made a return thereof as herein required, shall forfeit and pay a penalty of one hundred dollars, and all such implements, machinery or apparatus shall be seized by any officer of Excise having a knowledge thereof and shall be and remain forfeited to the crown.

been made.

Penalty for

or branded

packages for goods on which duty is

not paid with

out effacing

such stamp,

105. Every person who shall put into any packages or casks using stamped which have been stamped or branded under this Act, any article or commodity subject to Excise, on which the duty imposed by this Act has not been paid or which has not been inspected as herein required, without first defacing and destroying the said stamp or brand, and every vendor of any package of tobacco or snuff labeled, branded, or sealed, as required by this Act who shall fail to obliterate or deface such label, brand or seal before delivery to the purchaser so as to render the same incapable of being again used for the same purpose, shall be guilty of a misdemeanor, and shall forfeit and pay for every such offence a penalty of fifty dollars, and in addition thereto shall be punishable at the discretion of the Court, before which the case is tried, by imprisonment for a period of not less than one nor more than twelve months.

&c. Or vending tobacco without defacing label,

&c.

Penalty for not making proper re

turns of premises, appa

ratus, &c.

Using appa ratus not re

turned.

Making changes without notice.

Using secret communications, &c.

Or pipes, etc.,

106. Every person carrying on any business subject to Excise, who shall neglect, refuse or omit to make a true and correct return and entry at the time and in the manner required by this Act, or at any time when specially required so to do under the provisions hereof, of all workshops, apartments, utensils, tools, apparatus, machinery or appliances used by or for him, or existing in or introduced into or intended to be used in the premises wherein such business is carried on; or

2. Who shall make use of any fermenting tun, mash-tub, cooler, vessel, utensil, spirit receiver, fixed or moveable pipe, cock, pump or other appliance or apparatus, or permit any such to be used in his Distillery, brewery or tobacco manufactory, which or any of which have not been made known, or reported to the proper officer previous to being so used; or

3. Who shall make any changes therein or additions thereto without duly notifying the Collector of Inland Revenue or other proper officer; or

4. Who shall make, cause to be made or permit to exist, any secret, covert, or unusual connection or communication between the several parts or compartments of the premises in which such business is carried on other than are shewn on the return or entry made thereof; or

5. Who shall allow any pipes, pumps, cocks, conduits, not duly re- troughs or other means for conducting fluids or other matter

turned.

from

from one part of such premises to another or from one vessel to another, other than such as are clearly indicated and made known on the returns, diagrams or entries made of such premises or vessel or other than have been made known to the proper officer; or

6. Who shall permit any utensils, vessels, pipes, store rooms Using appa or compartments of such premises to be used or occupied ratus for purotherwise than for the purpose for which they have been en- poses not tered or returned

; or

notified.

7. Who shall neglect or refuse to designate in the manner Refusing to required by this Act the purposes to which each vessel, utensil, designate uses of vessels, &c. apparatus, pipe, conduit, store room, workshop and compartment of such premises are respectively applied; or

8. Who shall refuse to admit the Collector of Inland Revenue Refusing to or other officer of Excise or his assistants to the premises or admit Officers. manufactory where any business subject to Excise is carried on at any hour of the day or night when such business is being carried on, or when any act or thing connected with the carrying on of such business is being performed therein; or

9. Who shall refuse to admit any officer of Excise to inspect Or to allow any place or premises where any utensil or apparatus suitable inspection of for carrying on any business subject to Excise is placed or apparatus. deposited; or

10. Who shall do or cause or permit to be done, any thing Deceiving in or about the premises where such business is carried on, Officers. intended or likely to mislead any officer of Excise in the discharge of his duty, or to prevent him from ascertaining the true quantity of the products of the business therein carried on and subject to Excise ;

Shall forfeit and pay for every such offence a penalty of Penalty. five hundred dollars;

And a further like penalty of fifty dollars for each and Further peevery day upon which such offence has been committed.

nalty.

107. Every fermenting tun, mash-tub, machinery, vessel, Apparatus to utensil, pipe, cock, pump, trough, conduit or apparatus, with be forfeited all and every matter or thing which they may contain, and the contents of every store room, workshop or apartment in respect of which any penalty is incurred under this Act, shall be seized by any officer of excise having a knowledge thereof and shall be and remain forfeited to the Crown, and dealt with accordingly.

108. Every person who shall refuse or neglect to aid any Penalty for officer of Excise in the execution of any act or duty required refusing to

by

assist officers.

Penalty for

Not keeping books.

Not making true entries.

Falsifying books.

Removing leaves of Books. Defacing Books.

Refusing any return, &c.

Falsifying

any return, &c.

Refusing to produce any Book, &c.

Amount of penalty and forfeiture of apparatus.

And of Stock, &c., in respect of which any false

by this Act shall be guilty of a misdemeanor, and on conviction thereof, shall be subject to a penalty of not less than fifty dollars, nor more than one hundred dollars, and shall be also liable to imprisonment in the common Jail for a period not less than three nor exceeding six months.

109. Every person carrying on any business subject to Excise who shall fail or neglect

2. To keep Stock Books and all such other Books as may be required to be kept by any Regulations approved by the Governor in Council and by this Act; or

3. To make true and correct entries therein of all particulars required by this Act or the said Regulations to be entered in such Stock Books; or

4. Who shall in any way alter, falsify or make or cause or allow to be made any untrue entry or entries in the said stock Books; or

5. Who shall remove or cause or permit the removal from the said Books of any leaf or leaves or parts of leaves; or

6. Who shall deface or erase or cause or permit to be defaced or erased any entry made therein; or

7. Who shall neglect or refuse to make any return or statement, or to give any information or to render any accounts required by this Act; or

S. Who shall falsify any such return, statement or account; or who shall knowingly give false information; or

9. Who shall neglect or refuse to produce any Book, account, statement or return required to be kept, or which may be demanded for the inspection of any duly authorized officer of Excise, when required so to do during ordinary business hours,

Shall forfeit and pay for every such offence a penalty of two hundred dollars, together with a further penalty equal to three times the amount of license fees, duty or other impost payable under this Act, on any stock, fermenting tun, mash tub, machinery, utensil, tool, apparatus, article or commodity in respect of which any fraudulent, false, incorrect or imperfect entry, return, account or statement has been made, or in respect of which any entry, return, account or statement has been in whole or in part neglected or refused to be made; and all stock, utensils, vessels, tools, apparatus, article or commodity, in respect of which any such fraudulent, false or imperfect entry, return or account has been made, or in respect of which any

return,