return, entry or account may have been neglected, omitted or statement, &c. refused to be made shall be seized by any officer of Excise is made. having a knowledge thereof, and shall be and remain forfeited to the Crown. 110. Every person carrying on any business subject to Penalty for— Excise, who shall refuse or neglect 2. To render such accounts, statements and returns as are Not rendering herein required, and at the time herein prescribed; or accounts. 3. To pay over at the proper time the duties and license fees Not paying imposed by this Act; or duties. 4. To pay over any penalty or forfeiture incurred under this Or forfeitures. Act, for more than one month after such penalty or forfeiture has been incurred Shall by every such refusal or neglect forfeit his license, License to be and it shall thereupon become the duty of the Collector of forfeited. Inland Revenue to cause a notice of such forfeiture to be forthwith inserted in the Canada Gazetle, and from and after the insertion thereof, the license shall be null and void, nor shall any new license be granted to such person until he shall have complied with the provisions of this Act-nor until after such penalty or forfeiture has been satisfied. 111. Every person who shall obstruct, impede or interfere Obstructing with any Officer of Excise, or any person assisting such Officer Officers a misin the discharge of his duty, shall be guilty of a misdemeanor. demeanor. persons assist 112. If any person, under any pretence, either by actual Assaulting assault, force or violence, or by threats of such assault, force or Officers or violence, in any way resists, opposes, molests or obstructs any Png them to Officer of Excise or any person acting in his aid or assistance, be felony. in the discharge of his or their duty under the authority of this Act, or wilfully or maliciously shoots at, maims or wounds any Officer of Excise or any person acting in his aid, or assistance, while duly employed for the prevention of illicit distillation, and in execution of his or their duty, such person being convicted thereof, shall be adjudged guilty of felony and shall be punishable accordingly. abstracting 113. Every person who opens or breaks any lock or seal, or Breaking the other contrivance attached to any vessel, pipe, trough, safe, Crown's lock receiver, meter, pump, cock, room, warehouse or apartment used or seal, or for the security of the revenue under this Act, or who abstracts goods, or any Spirits, Malt Liquors or Tobacco, from any place where counterfeitin they or any of them are retained under the supervision of any labels, &c., to be felony. Officer of Excise, without the consent of the proper Officer, or who counterfeits any label, stamp or seal provided for by, or under the provisions of this Act, or who shall in any way perforate Penalty for any contra vention of this perforate any vessel or receiver containing any spirit on which the duties have not been paid, without the knowledge and consent of the Collector of Inland Revenue, shall be guilty of felony. 114. Every person who shall violate any of the provisions of this Act, or who shall neglect any duty imposed upon him by this Act, for which violation or neglect no penalty is herein other is pro specially provided, shall be subject to a penalty of one hundred dollars. Act when no vided. Duties recove account has -or not. RECOVERY OF DUTIES AND PENALTIES. 115. Any duties of excise or license duties payable under rable whether this Act shall be recoverable at any time after the same ought been rendered to have been accounted for and paid whether an account of the quantity of spirits, beer or tobacco, has or has not been rendered as herein required or whether a true return of the utensils, tools and apparatus on which such duty or license fees are payable, has or has not been made as herein required; And all such duties and license fees shall be recoverable with full costs of suit as a debt due to Her Majesty, in any Court of competent civil jurisdiction. As a debt to Her Majesty with full costs. Forfeited apparatus may be seized and condemned, 116. If any stock, still, fermenting tun, machinery, apparatus, vessel or utensil, or other article or commodity be forfeited secured until under the provisions of this Act, for any contravention thereof, they may be seized by the Collector of Inland Revenue or other officer of Excise to whom such contravention may become known, or by any other person acting by the authority of such officer, at any time after the commission of the offence for which they are forfeited, and may be marked, detained or otherwise secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, they shall be removed, sold or otherwise dealt with as the Governor in Council shall direct. Schedule to be made by Officer seizing, &c. Copies to be made and for whom. To be seized in Her Majes ty's name. 117. It shall be the duty of the Collector of Inland Revenue or other officer of Excise, or any person aiding or assisting him or them in seizing property as forfeited under this Act, to mark and number each separate piece, and to make out a schedule of all the property seized, with the estimated value thereof, which schedule or list shall be dated and signed by the Collector or other officer, and a true copy thereof shall be given to the person from whom the seizure was made; and also another copy, together with the Collector or other officer's report relating to such seizure, shall be transmitted without delay to the Commissioner of Customs and Excise. 118. All property seized under any provision of this Act, shall be seized, marked and secured in the name of Her Majesty the Queen, and the power of seizing, marking and securing the same, same, shall be exercised by direction and under the authority of the Collector of Inland Revenue, or other officer where and when necessary, in order to carry out the provisions of this Act: 2. And (without any prejudice to the liability of any other Stock in trade property of the debtor or his sureties,) the stock in trade, stills, and apparatusmash-tubs, fermenting-tuns, and other machinery and utensils, of the party owing any whether so fixed as to form part of the real or immoveable duties to be property or not, which are on the premises mentioned in the specially License at the time any such duties become due, shall be liable. liable for such duties and for any penalty incurred by the Distiller, Brewer or Tobacco Manufacturer, on whose premises they are, by special privilege and lien in favour of the Crown, and may be seized and sold in satisfaction of the same under any Warrant of Distress or Writ of Execution, and removed by the purchaser, to whomsoever the same might otherwise belong, or into or in whose hands or possession soever the same have passed or are found, and notwithstanding any claim to the same, or privilege or lien thereon in favour of any other person or party whomsoever; and if the same be forfeited under the Provision if provisions of this Act for any contravention thereof, they may be the same be seized by the Collector of Inland Revenue or other officer of Excise, or any person acting by his authority, at any time after the commission of the offence for which they are forfeited, and marked, detained or secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, they shall be removed or sold, or otherwise dealt within such manner as the Governor in Council shall direct. forfeited. 119. The payment of any penalty or forfeiture incurred Payment of under this Act, shall not discharge the party paying the same penalty not to from the obligation to pay all duties due by such party, and the discharge any same shall be paid and may be recovered as if such penalty had not been paid or incurred. duty. ualties, and 120. The pecuniary penalty or forfeiture incurred for any Recovery of offence against the provisions of this Act, may be sued for and pecuniary pe recovered before any two or more Justices of the Peace, having forfeitures: jurisdiction in the place where the offence was committed, on distress if not the oath of two credible witnesses ;-And any such penalty paid. may, if not forthwith paid, be levied by distress and sale of the goods and chattels of the offender, under the warrant of such Justice or Justices; or the said Justices may, in their dis- Imprisoncretion, commit the offender to the Common Gaol, until the ment. penalty, with the cost of the prosecution, shall be paid;-And Application one moiety of every such pecuniary penalty or forfeiture shall ofpenalties belong to Her Majesty, and shall be paid and applied in the tures. manner hereinafter provided with regard to other pecuniary penalties, and the other moiety shall belong to the person suing for the same. and forfei Costs may be in any com Application of 121. Provided always, that any pecuniary penalty or any recovered by forfeiture imposed by this Act, whatever be the amount thereof, Attorney Gemay be sued for and recovered with costs, on the oath of neral, &c., any one competent witness in any Court having civil jurispetent Court. diction to the amount of such penalty or forfeiture, by Her Majesty's Attorney General, or by any other person or officer thereunto authorized by the proper authority;-And one moiety of such penalty or forfeiture shall belong to the Collector of Inland Revenue, or other person or officer suing for the same,and the other moiety shall belong to Her Majesty, and shall be paid over of Inland Revenue of the Revenue Division was committed, and shall be by him accounted as other public moneys coming into his hands; enalty or forfeiture be sued for in the name of in such case (as also in the like cases in prohe next preceding section) the whole of such tre shall belong to the Crown. DANK OF MONTREAL VS. HARRISON-This was an application by Patterson, Harrison and Patterson, to set aside judgment for irregularity, or for leave to amend their appearance by putting on necessary stamps. Mr. Palmer, of Guelph, showed cause. There were some seven or eight objections taken to the judgment. The first was that judgment was entered after appearance was duly filed. The facts were that the action was in the C. P.,the defendantsAt torney's clerk on the last day for entering appearance endorsed in the Common Pleas, to the Deputy Clerk gave a properly drawn up appearance, entitled and of the Crown, who is also the Clerk of the County Court, with sixpence, directing the Clerk to file it. He filed it in the County Court, and the question is, was he bound to file it in the Court in which It was eradorsed, &c., or was the giving him a sixpence to le it, instead of a 20c C. F. stamp, a direction to file it in the County Court. The Stamp Act, secs. 13, 18 and 19 were referred to. Under this the appearance is void unless the Judge allows the stamp to be affixed. cer of the Customs or of Excise, or other person collection of the Revenue, shall be a comany prosecution or suit under this Act, prohimself the prosecutor or a party to such suit, The recent objection was that there was no C. F. $ir believes himself to have some expectation imself from the successful termination of such it. on the judgment as required for computation. Regarding this point the facts were that the writ of summons was endorsed for a bill of exchange for say $2,000. Judgment was entered for less than $250 balance on said note. No computation, in fact, was made by the Clerk, the amount being made up by plaintiff's attorney, and consisting of balance of note, interest, and a charge for insurance. 3rd. That no venue is given on the judgment: None is needed, save by the Province and by the Dominion Act, Where Upper Canada is inserted by mistake it will be read as Ontario. 4th. Attorney has died, and no notice has been given of the appointment of the new one. This did not appear to be supported. 5th. The amount for which judgment is signed is within County Court, and the attorney for defendant is apprehensive that full costs have been taxed. This turned out to be incorrect. 6th. That plaintiff's claim 1s not such as the plaintiff could sign judgment for in default of appear ance. 7th. Interest has been charged from the non-acgth. Merits-The defendant says that the bill is drawn by one O'Pooley on a firm in New York, and that the bill is signed For the Guelph Packing Co.. O'Pooley, seek to plead; 1st. That he has had no notice of protest. On the face of it the note has been accepted, and thus defendant, who represents the drawer, is in the place of an endorser, and that he is released by the acceptance being struck out. It seems that acceptance was made by mistake, and struck out at once. That O'Pooley received $500 for ceptanee of note instead of from non-payment. son refusing or neglecting to appear before stices, or any Court, to give evidence, when erning any alleged offence against the provior who shall refuse or neglect to give evidence er herein authorized to examine such person, usal or neglect, incur a penalty of one hundred vered in the manner hereinbefore provided f other penalties of like amount. s of money paid or recovered for any penalty r this Act, or any part thereof belonging to Her paid to the Receiver General and shall form olidated Revenue Fund of this Province. CAP. IV. himself out of the bill which was discounted on the pose duties on Promissory Notes and strength of deposits of bills of lading of pork consign ed to Liverpool, to the firm, represented by the New lange. 1 York firm on whom the bill was drawn, and which pork belonged wholly to the Packing Co. It was also contended that as his Lordship sat as a judge of law only, he could only hear merits from defendant, and if a prima facie case was made out he could not hear anything contradictory then. If his Lordship overruled the objections and could not set aside the judgment, the defendants asked for the alternative prayed for, and would submit to terms. but urged that it was not such a case as his Lordship would ask to have the amount paid into Court. There were several summonses taken out and one cr two others made absolute, but they are not of general interest. [Assented to 30th June, 1864.] it is necessary to increase the Provincial Gesneretal' as to the of - Local Carty Gazette & Гриль Case in Same Legislative Council and Assembly of Canada, enacts as follows: Drafts and 1. Upon and in respect of every Promissory Note, Draft or Duty imposed Bill of Exchange, for an amount not less than one hundred on Notes, dollars, made, drawn or accepted in this Province, on or Bills for $100 after the first day of August in the present year one thousand or upwards. eight hundred and sixty-four, there shall be levied, collected and paid to Her Majesty for the public uses of the Province, the duties hereinafter mentioned, that is to say: On each such Promissory note, and on each such Draft or If executed On each such Draft or Bill of Exchange executed in duplicate, If in dupli- cents for each additional hundred dollars or fraction of a hundred dollars of the amount thereof; On each such Draft or Bill of Exchange executed in more than If in more And any interest made payable at the maturity of any Bill, If payable how to be This sectim is 2. The duty on any such Promissory Note, Draft, Bill of Duty to be Exchange or part thereof, shall be paid by affixing thereto an paid by affixadhesive stamp or adhesive stamps of the kind hereinafter ing stamps: mentioned, to the value of such duty, upon which the signature affixed. or part of the signature of the maker or drawer, or in the case of a Draft or Bill made or drawn out of this Province of the acceptor or first indorser in this Province, or his initials, cr some integral or material part of the instrument shall be written, so as (as far as may be practicable) to identify each stamp with the instrument to which it is attached, and to show that it has not before been used, and to prevent its being thereafter used for any other instrument. 3. Every bill, draft, order or instrument,— amended by net of 1865 Sub & B Bee, only the date nude put What shall be For the payment of any sum of money by a bill or promis- draft. sory note, whether such payment be required to be made to the bearer or to order,— Every document usually termed a letter of credit, or whereby any person is entitled to have credit with, or to receive from or draw upon any person for any sum of money,-- And |