continued

III. ASSESSED TAXES, &C. UNDER 32 & 33 VICT. C. 14-continued.
2. Employing a male servant,-
using an armorial bearing,-
—or keeping a carriage, horse or mule, or wearing or
larger than the number returned without a licence (32 & 33 Vict c. 14,
-or carrying on the trade of a horse dealer,-or
s. 27)
3. Horse dealers, livery stable keepers, &c. not causing to be legibly painted on their
£20 over and above any other penalty
premises their names and business,—or not allowing officer of inland revenue to
inspect premises (Id. s. 28)

4. Livery stable keeper not keeping books of accounts, &c.,
inland revenue in inspecting same, &c. ([d. s. 29)

£20

—or obstructing officer of

£20

5. Person having a licence under the act, not producing and delivering it, to be examined and read by any officer of inland revenue (ld. s. 33)

IV. AUCTIONEERS.

£5

6. Carrying on business of auctioneer without taking out licence, or omitting to renew
same annually (8 & 9 Vict. c. 15, s. 4)
£100 (exception, goods taken as
7. Not suspending board containing his name and residence before he commences a
distress for rent or tithes under £20, s. 5)
sale (Id. s. 7)..
8. Acting as an auctioneer, not producing licence on demand to excise officer, or not
depositing £10 (Id. s. 8)
£20
[By 27 & 28 Vict. c. 56, s. 14, an auctioneer is not to deal in or sell exciseable
not exc. 1 cal. m. impr.
commodities, except upon licensed premises. By 33 & 34 Vict. e. 32, s. 5, a
licence is not required to sell fish upon the sea shore.]

V. BEERHOUSE KEEPERS.

[See ante, p. 850; and 23 & 24 Vict. c. 113, s. 37; as to Licences to sell table beer, se 24 & 25 Vict. c. 21, s. 3; and as to sale of more than 2 gallons, see 26 & 27 Vict. c. 33, s. 1.] VI. BREWERS.

[56 Geo. 3, c. 58, s. 2, form No. 12, Oke's "Formulist," 6th ed. p. 456; 6 Geo. 4, c. 81, s. 16; 13 & 14 Vict. c. 67, ss. 5, 6, 7; 17 & 18 Vict. c. 27, s. 8; 17 & 18 Vict. c. 30; 23 & 24 Vict. c. 113, s. 36; 25 Vict. c. 22, ss. 4-11; 26 & 27 Vict. c. 33, s. 1; 29 & 30 Vict. c. 64; 30 & 31 Vict. c. 90, s. 15; as to sugar used in brewing, see further, 33 § 34 Vict. c. 32, ss. 8, 9, 10.]

VII. CARRIAGES.

[See "Assessed Taxes and Excise Licences under 32 § 33 Vict. c. 14."]
VIII. CHICORY, COFFEE AND TEA.

[See 23 & 24 Vict. c. 113, ss. 8-21, as to Dryers and Roasters of Chicory; as to Coffee, &c. Dealers, see 30 & 31 Vict. c. 90, ss. 8, 9.]

Appeal.] Persons aggrieved by judgment of justices may appeal to the quarter sessions (7 & 8 Geo. 4, c. 53, s. 82), giving notice in writing to such justices immediately (Id. s. 83); and at the place of abode of the respondent within a given time (4 Vict. c. 20, s. 30). See Reg. v. Eaves, 39 L. J. (N. S.) M. C. 70; 21 Law T., N. S. 829; but against the judgment of the commissioners appeal must be made to the barons of the Exchequer (4 Vict. c. 20, s. 26). Notice of appeal and notice of trial to be given, and deposit made of amount of penalty adjudged within three days after adjudication in certain cases (7 & 8 Geo. 4, c. 53, s. 83). If there shall not be twenty days between giving notice and the next sessions, the appeal to be to the following sessions (4 & 5 Will. 4, c. 51, s. 23). On hearing an appeal the original evidence only to be examined (7 & 8 Geo. 4, c. 53, s. 84); but witnesses tendered for examination at the original hearing may be examined (4 & 5 Will. 4, c. 51, s. 24). Power of mitigation, or to state a case for the Exchequer (7 & 8 Geo. 4, c. 53, s. 84), but the quarter sessions have no power to award costs to either party (Reg. v. Beadle, 7 El. & Bl. 492; 29 Law T. 76, Q. B.). Proceedings on determination of appeal (ss. 85, 87).

Forms.] The general forms in use by the Inland Revenue Board are in Oke's "Formulist," 6th edit. pp. 450-456, Forms of Statements of Offences, pp. 456–462.

EXCISE continued.

IX. DOGS.

9. Keeping a dog [aged 6 mos. and upwards, s. 10] without having in force a licence, -or keeping a greater number of dogs than licensed to keep (30 Vict. c. 5, s. 8. See also 41 Vict. c. 15, s. 17. Form No. 14, Oke's "Formulist," 6th ed. p. 457

£5

[MEM. Every person in whose custody, charge or possession, or in whose house or premises, any dog is seen, is to be deemed the person keeping such dog, unless the contrary be proved, and the owner or master of hounds is to be deemed the person keeping the same (s. 8), but a shepherd keeping a dog in the exercise of his calling is to be licensed (32 & 33 Vict. c. 14, s. 38). A justice or constable may inspect the register of licences granted (30 Vict. c. 5, s. 6).] The rule that the law does not regard the portion of a day does not apply in the case of a neglect to take out a dog licence. Campbell v. Strangeways, L. R., 3 C. P. Ď. 105; 47 L. J., M. C. 6; 37 Law T. Rep., 672; 42 J. P. 39.

10. Any licensed person not producing and delivering licence to excise officer or police constable on request (Id. s. 9; Form No. 15, Oke's "Formulist," 6th ed. p. 457)

£5

X. FARMERS GERMINATING GRAIN.

[See 33 & 34 Vict. c. 32, s. 6.]

XI. GAME.

[See 23 & 24 Vict. c. 90, tit. "Game."]

XII. GUN LICENCES.

11. Every person who shall use or carry a gun elsewhere than in a dwelling-house, or the curtilage thereof, without having in force a licence duly granted to him under the act (33 & 34 Vict. c. 57, s. 7)

£10

[MEM. The term "gun" includes a firearm of any description, and an air gun or any other kind of gun, from which any shot, bullet, or other missile can be discharged (s. 2); and where a gun is carried in parts by two or more persons in company, each and every one of such persons is to be deemed to carry the gun (s. 8). The penalty is not (by s. 7) to be incurred by the following persons; namely, (1.) By any person in the naval, military, or volunteer service of her Majesty, or in the constabulary or other police force, using or carrying any gun in the performance of his duty, or when engaged in target practice. (2) By any person having in force a licence or certificate to kill game granted to him under the laws of excise in that behalf. (3.) By any person carrying a gun belonging to a person having in force a licence or certificate to kill game or a licence under this act, and by order of such licensed or certificated person and for the use of such licensed or certificated person only, if the person carrying the gun shall, upon the request of any officer of inland revenue or constabulary, or any constable, owner or occupier of the land on which such gun shall be used or carried, give his true name and address, and also the true name and address of his employer. (4.) By the occupier of any lands using or carrying a gun for the purpose only of scaring birds or of killing vermin on such lands, or by any person using or carrying a gun for the purpose only of scaring birds or of killing vermin on any lands by order of the occupier thereof, who shall have in force a licence or certificate to kill game or a licence under this act. (5.) By any gunsmith or his servant carrying a gun in the ordinary course of the trade of a gunsmith, or using a gun by way of testing or regulating its strength or quality in a place specially set apart for the purpose. (6.) By any person carrying a gun in the ordinary course of his trade or business as a common carrier. The officer granting licences is to keep a register of them, which may be inspected by any justice, or police officer, or person licensed (s. 6). By sect. 11, a person having a licence forfeits it on being convicted of trespass under 1 & 2 Will. 4, c. 32, s. 30, Offences 1, 2, ante, pp. 412, 444.]

EXCISE continued.

XII. GUN LICENCES-continued.

12. Refusing to declare name and residence, on licence granted under this act, or a licence to kill game, being demanded by officer of inland revenue or a constable on demand (33 & 34 Vict. c. 57, s. 9) £10 over and above any other penalty,-and in default of payment immediate imprisonment for not exceeding one month, nor less than seven days, or until paid sooner. [MEM. The officer or constable may arrest the offender and convey him before a justice (s. 9), and enter upon lands for the purpose of making the demand (s. 10). The penalty may be mitigated to not less than one-fourth portion thereof (s. 9).]

XIII. HAWKERS AND PEDLARS.
[See post, p. 864.]

XIV. HORSE DEALERS.

[See "Assessed Taxes and Excise Licences under 32 § 33 Vict. c. 14."]

XV. HORSES AND MULES.

[See "Assessed Taxes and Excise Licences under 32 § 33 Vict. c. 14.”]

XVI. MALE SERVANTS.

[See "Assessed Taxes and Excise Licences under 32 § 33 Vict. c. 14.”]

XVII. PASSAGE VESSELS.

13. Selling wines, malt liquors, spirits or tobacco on board any boat, packet, or vessel used for conveyance of passengers from one part of the United Kingdom to another, without licence (9 Geo. 4, c. 47, s. 3)

£10

14. Selling wines, spirits, or other exciseable liquors on board of any boat, &c. within the metropolitan police district during the times when prohibited to be sold in public houses (5 & 6 Vict. c. 44, s. 5) £5

XVIII. PLATE (GOLD AND SILVER).

15. Doing any act, or carrying on any trade or business for which a licence to deal in plate is required by this act without having a licence (30 & 31 Vict. c. 90, s. 3; and see ss. 4, 5, 6)

XIX. POSTAGE STAMPS.

[See "Stamp Duties," p. 876.]

XX. POST HORSES.

[Now abolished by 32 § 33 Vict. c. 14.]

XXI. REFRESHMENT HOUSES AND WINE LICENCES.

16. Keeping a refreshment house without licence (23 Vict. c. 27, s. 9; c. 113, s. 42; Form No. 16, Oke's "Formulist," 6th ed. p. 457). Oram, 31 L. J. (N. S.) M. C. 252; 7 Law T., N. S. 68]

[See Offences 261-264, "Wines," post, p. 862.]

XXII. SPIRITUOUS LIQUORS.

£50

[MEM. "The Spirits Act, 1880" (43 & 44 Vict. c. 24), having repealed all the preexisting statutes upon the subject, and enacted new regulations, which are to be enforced by the direct action of the Government authorities, it has been thought that it is unnecessary to incumber these pages with a detail of a great mass of special provisions, and that it is sufficient to indicate the statute applicable to the subject.]

EXCISE continued.

XXIII. STAMP DUTIES.

[MEM. By 33 & 34 Vict. c. 79, s. 18, the commissioners of inland revenue are from time to time to provide proper dies and other implements for denoting by adhesive or embossed or impressed stamps or otherwise the duties of postage payable in the United Kingdom under this act or any treasury warrant thereunder. Those duties are to be deemed stamp duties, and to be under the management of the commissioners of inland revenue. So much of the act secondly described in the first schedule to this act [i. e. 3 & 4 Vict. c. 96] as relates to stamp duties under that act shall apply to the stamp duties under this act. A newspaper or packet sent by post and the cover thereof (if any) are to be deemed a letter or cover (as the case may be) within sect. 23 of the 3 & 4 Vict. c. 96; and a post card shall be deemed a letter within that section, and the duties under this act shall be deemed to be comprised in the duties in that section referred to. Sect. 19 contains a prohibition of the use of embossed or impressed stamps removed from paper, &c., and sect. 20 empowers the postmaster-general, with the approval of the treasury, to make regulations prohibiting the sending or delivering by post of "indecent or obscene prints, paintings, photographs, lithographs, engravings, books or cards, or of other indecent or obscene articles, or of letters, newspapers, supplements, publications, packets, or post cards, having thereon, or on the covers thereof, any words, marks, or designs of an indecent, obscene, libellous, or grossly offensive character."] [See further, tit. "Stamps," post, p. 876.]

XXIV. SUGAR MADE FROM BEET ROOT.

138. Manufacturers not making entry of their premises (7 Will. 4 & 1 Vict. c. 57, s. 3) £200 and sugar juice

139. Preventing officer from entering sugar house, &c. (Id. s. 5)
140. Using syrup cisterns, &c. before gauged and tabled by officer (Id. 8. 6)

£200

£20 each day used

141. Altering size or position of vessel after being gauged and tabled (Id. s. 7) £100 142. Not giving notice before beginning to grind or mash beet root ([d. s. 8) £100 143. Not making declaration of quantity and gravity of juice, &c. or making an untrue declaration (7 Will. 4 & 1 Vict. c. 57, s. 9) £100 144. Not keeping juice or syrup separate until sugar weighed and charged, or adding thereto (Id. s. 11) £100

..

145. Not giving notice when manufacture completed and sugar ready to be weighed (Id. s. 12)

146. Not paying duty within 6 days (Id. s. 15)

£200

Double the duty

147. Not keeping scales and weights, or permitting officers to use them (Id. s. 17) £100 148. Keeping false scales or weights, or obstructing officer in using them (Id.) £300 149. Not assisting officer in weighing (Id. s. 18)..

£100

150. Not keeping sugar not charged separate from that which has been charged (Id. 8. 19)

£100

151. Concealing juice or syrup or removing same, to evade duty (Id. s. 20)

£500

[See also 18 & 19 Vict. c. 94; and as to sugar used in brewing beer, see 13 & 14
Vict. c. 67, and 30 Vict. c. 10; and see 33 & 34 Vict. c. 32, ss. 8, 9, 10.]
XXV. TOBACCO AND SNUFF.

152. Not making entry of premises with the excise (3 & 4 Vict. c. 18, s. 2).. £100 and tobacco, &c. 153. Refusing to produce tobacco or snuff to, or concealing it from, officer (Id. s. 3) £200 and tobacco, &c. 154. Manufacturer receiving tobacco into stock except from customs warehouse and with permit (Id. s. 4) £200 155. Not delivering permit received with tobacco to officer (Id. s. 5) £200 and tobacco 156. Not immediately entering all leaf tobacco, &c. received in book, or not delivering book to officer (Id. s. 8)

£200

157. Manufacturing cut, roll or carrot tobacco for exportation (Id. s. 13). £200 and

158. Fraudulently attempting to obtain drawback (Id. s. 15)..

tobacco £200, or treble the

.. drawback

EXCISE continued.

XXV. TOBACCO AND SNUFF-continued.

159. Using other liquids than those allowed in manufacturing tobacco or snuff (5 & 6
Vict. c. 93, ss. 1, 2) and see 30 & 31 Vict. c. 90, s. 19)
£300
160. Receiving or sending out, or having tobacco or snuff manufactured otherwise than
with water (Id. ss. 3, 4; Form No. 21, Oke's " Formulist," 6th ed. p. 458) ..
£200 and tobacco, &c.
161. Having sugar, honey, chicory, leaves, &c. to be used with it to increase weight
(Id. s. 5)
.. £200 and tobacco, &c.
162. Cutting, grinding, colouring, &c. or having leaves or other matters to imitate, or
to be mixed with tobacco or snuff (Id. s. 8)
£200 and leaves, &c.
163. Sending out tobacco stalks in quantities less than fifty pounds, or without a cer-
tificate, or with a false certificate (Id. s. 10)

..

£200
£50

164. Persons removing same (Id.) ..
165. Persons hawking about tobacco or snuff for sale (Id. s. 13) £100 and tobacco, &c.
166. Not complying with conditions in act as to delivery of Cavendish and negrohead
tobacco for home consumption (26 Vict. c. 7, s. 4)
£20
167. Deficiency in stock of tobacco in warehouse deemed fraudulently removed (Id. 5.3)
8.
£100 and duty
168. Selling, &c. Cavendish or negrohead tobacco not in a wrapper and labelled (Id. s. 6)
..Treble value, or £20 and the tobacco
169. Vendors failing to obliterate labels on sale of packets before delivery (Id. s. 8) £20
170. Importing Cavendish or negrohead tobacco containing other leaves without enter-
ing and warehousing same (Id. s. 9).. Treble value, or £100 and tobacco forfeited
171. Possession of other manufactured tobacco with prohibited ingredients in it
(Id. s. 10)
Same penalty, &c.

[See also 30 & 31 Vict. c. 90, ss. 9, 10.]

XXVI. VINEGAR, ACETOUS ACID AND VERJUICE.

172. Vinegar maker using any place without giving notice (10 & 11 Will. 3. c. 21, s. 14)
£50
173. Receiving stale beer, &c. at improper times without notice to officer (Id. s. 12) £50
174. Not showing liquors to gauger (10 & 11 Will. 3, c. 21, s. 13)
175. Concealing liquor, &c. from gauger (7 & 8 Will. 3, c. 30, s. 16).. 40s. each barrel
176. Refusing to admit gauger (Id. s. 17)...

£20

£15

177. Obstructing officer in entering or examining liquors (58 Geo. 3, c. 65, s. 10) £200
178. Taking into custody vinegar, &c. without 12 hours' notice to officer, or mixing
same with stock before account taken (Id. s. 11)
£100

179. Sending out wort or vinegar, &c. without duty being paid or a permit (ld. s. 12) £200
180. Making vinegar for sale from malt, &c. within a certain distance of a distillery, &c.
(Id. s. 15)
£500
181. Not providing warehouses, &c. with locks and fastenings, and paying for same,
or damaging same (ld. s. 16)

£100

£100

182. Not providing scales and weights or making use of false ones (1à. s. 18)
183. Not providing vessels for keeping acetous acid, or removing the acid before
account is taken, or deceiving officer (Id. s. 19).
£100

184. Removing vinegar without permit in manner described (Id. 8. 21) ..£100 and
vinegar and casks, &c.

185. Excess in quantity of vinegar or acetous acid found by officer in taking stock (Id.
s. 23)..
£100 and excess

[See also 7 & 8 Vict. c. 25.j

XXVII. WINES.

186. Retailer of wine and spirits not making entry of premises (5 & 6 Will. 4, c. 39, s. 4)
£50 every house, and all wine, &c.
[See also 6 Geo. 4, cc. 37, 81; 4 & 5 Will. 4, c. 77; "Passage Vessels," ante,
p. 856; and 23 Vict. c. 27, ss. 2, 3.

187. Selling wine by retail, on or off the premises, without a licence (23 Vict. c. 27,
ss. 2, 19, 43)

£20

188. Licensed person permitting drinking in a neighbouring house, &c. (Ïd. ss. 2, 5, 43)

£20