reign spirituous liquors, not having paid the duty, and not having any permit, and shall carry offensive weapons, or wear any disguise; any officer of customs or excise may arrest such persons and carry them before a justice, who shall commit them (if he see cause) to gaol till the next general quarter sessions, and take the officer's recognizance in £40. to appear and prosecute. 19 Geo. III. c. 69, s. 9, 11, 12.

Offences relating to excise and customs made felony by any act of parliament, may be tried in any county. 43 Geo. III. c. 157, s. 2.

Any person obstructing an officer in seizing prohibited goods, such officer may arrest the offender and carry him before a justice, who shall commit him, if he see cause, to the next general quarter sessions. 19 Geo. III. c. 69, s. 10, 12. and by 24 Geo. III. c. 47, and 34 Geo. III. c. 50, any other person may apprehend an offender in like

manner.

By 49 Geo. III. c. 65, any two justices living near the place wherein the offence arises, or where offender shall be found, may hear and determine prosecutions for penalties incurred under this or any former act, and may, on the oath of one witness, convict the offender and levy the penalty by warrant of distress, but not if the fine exceed £50.

S. 2.

A summons left at the party's house is sufficient. s..3. justices, may mitigate penalties one half,

in certain cases. s. 4. and an offender who shall be committed for non-payment of penalties, shall, on the expiration of his imprisonment, be wholly discharged from such penalties. s. 5. Information to be laid within six months after penalties incurred, or offence committed. s. 6.

On complaint of any officer of excise or customs not doing his duty, one justice may examine the matter, and if well founded he shall transmit the examination and complaint to the commissioners of excise or customs respectively. 19 Geo. III. c. 69,

S. 32.

Two justices in a summary way may determine respecting the seizure of horses, carriages, and boats of fifteen tons burthen, or under, and may summon the parties, give judgment, and issue warrants for penalties; such judgment to be final, 8 Geo. c. 18. 49 Geo. III. c. 65.

EXCISE (in general.)

By 24 Geo. II. c. 40, all fines imposed by this or any other act relating to the duties of excise, shall be sued for by any law or laws of excise, or in the courts at Westminster, and shall be half to the King and half to the informer. s. 29. viz. if within the limits of the chief office, offences to be determined by the commissioners, and in all other places by two or more justices of the peace residing near to the place where forfeitures are incurred or

offence committed; and in case of neglect or refusal of such justices by the space of fourteen days next after complaint made, and notice thereof given to the offender, then the sub-commissioners may hear and determine the same; justices are required upon any complaint to summon the party accused, and on his appearance or contempt to proceed to the examination of the facts, and on due proof thereof by confession, or oath of one witness, to give judgment and to issue warrants to levy the same on the goods of the offender; and if not redeemed in (not less than four nor more than eight days, by 27 Geo. II. c. 20, s. 1.) and for want of such distress, to imprison the offender till satisfaction made. 12 Car. II. c. 24, s. 45.

If on request by an officer of excise to a constable to assist him in his duty, wherein a constable's presence is necessary, he shall neglect or refuse, such constable shall forfeit £20. 11 Geo. c. 30, s. 31. and any person obstructing an officer of excise in the execution of his duty, shall forfeit £10. 6 Geo. c. 21, s. 7.

Justices may summon witnesses to give evidence, and may fine them £10. for refusing to appear. 7 and 8 Wm. c. 30, s. 24.

One justice may issue a warrant to search for exciseable goods by 'gh or day, on oath of officer, and such goods may be seized; persons obstructing the execution of the warrant to forfeit £100. 42 Geo. III. c. 97, s. 17.

An appeal does not lie in all cases against the conviction of two justices, under the excise laws, but in cases where it is allowed, the appellant must deposit the single duty with the commissioners of excise, and give security either to commissioners of appeal, or justices, for the adjudged forfeiture. 15 Car. II. c. 11.

Distress warrant, granted by two justices, under 9 Geo. II. c. 23. on conviction for selling spirituous liquors without license, need not be under seal. Willis's Rep. 411. but as penal statutes generally direct distress warrants to be under hand and seal, it is advisable in all cases not to omit the seal.

By 19 Geo. III. e. 69, importers and dealers in foreign brandy, arrack, rum, spirits, or strong waters, shall put on some conspicuous part of their house, &c. these words, " Importer of or Dealer in Foreign Spirituous Liquors," under a penalty of £50.

Information and Complaint (general), on 12 Car. II. c. 24.

to wit. Be it remembered, That this day of in the 57th year of the reign of our Sovereign Lord, George III. at in the said county, cometh A. B. of, yeoman, in his own proper person, and as well for our said Lord the King as for himself, exhibiteth to us, J. C. and S. P. Esquires, two of His Majesty's justices of the peace for the said county, residing near the place where the offence herein after mentioned was committed, an information and complaint, and thereby in formeth us that at several times between the and the day of- [or on the day of fact is], now last past, one C. D. of, yeoman, did [state the offence], contrary to the form of the statute in such case

day of

as the

made and provided, whereby he hath forfeited the sum of , and thereupon the said A. B. who as well for his said. Majesty as himself doth prosecute, humbly prays the judgment of us the said justices in the premises, and that he may have one moiety [or as the statute directs] of the said forfeiture, according to the form of the statute in that case made and provided, and that the said C. D. may be summoned to answer the said premises, and to make his defence before us the said justices.

Exhibited before us the day

and year above written,

A. B.

J. C.

S. P.

Summons thereon.

To C. D. of in the said county, yeoman.

to wit. We J. C. and S. P. Esquires, two of His Majesty's justices of the peace in and for the said county, do hereby give you notice, that A. B. of ——, yeoman, hath this day exhibited before us an information against you for the sum of [the forfeiture], by you incurred for and by reason of your [state the offence], contrary to the form of the statute in such case made and provided; you are therefore hereby required to appear before us at in the said county, on the day of now next ensuing, at of the clock in the -noon of the same day, then and there to answer the said information, and to make defence thereto; but if you neglect to appear, we shall proceed as if you were personally present; and we do authorize and require L. M. officer of excise, or any other officer of excise, to serve this our summons and to attend us at the time and place aforesaid, then and there to make a return thereof to us the said justices. Given under our hands the day of

our Lord 1817.

in the

year

of

J. C.

S. P.

The Conviction may be in the form under title "Conviction.".