CHAP. XIV.

Of the Jurisdiction of Justices of Peace in relation

to the Excise.

I.

"D"

IRECTLY oppofite in its nature to the customs is the excife duty, which is an inland impofition, paid fometimes upon the confumption of the commodity, or frequently upon the retail rate, which is the laft ftage before confumption 2. The comparative advantages and disadvantages of these two methods of taxation are taken notice of by judge Blackstone, and explained at large by Dr. Smith. The fubject lies in our way, neither in its political nor mercantile confequences, but merely as impofing legal duties on juftices of peace; and shall not therefore be confidered, unlefs fo far as appears neceffary to understand in general the nature and extent of the powers of this magiftracy, in relation to the excise.

§ 1.

IN GEN

ERAL.

Its nature.

THE original eftablishment of the excife was in 1643, by Original the parliament at Westminster, and its progrefs was gradual, establish

a Blackstone, B. i, c. 8, p. 317.

ment.

of

any act relating to the customs or
excife, or in preventing his being ap- p
prehended; or if any perfon fhall r
have his face blacked, or wear any!
difguife, when paffing with such
goods; or fhall forcibly hinder or af-
fault any officer in the feizing fuch
goods, or dangerously wound any of-
ficer attempting to go on board any
veffel, or fhoot at or wound hin
when on board; he fhall be guilty
felony without benefit of clergy. §
h If any officer of the customs
excife fhall not ufe his best end
vours to feize any tea, coffee, or
reign fpirituous liquors, or to i
detain, and carry before one or
juftices any offender; in fuch
one juftice refiding near to the
where fuch officer fhall mak
fault, on complaint thereof n
him within three months aft
default, may examine into t

about Htrates of 1 parishes, to with a premium

A 1644,36

cyder and perry, ins, hops; licences for brewers, for candealers in wax or ndles, for dealers in chocolate, cocoa, glassr, tawer, dreffer of hides, ker of vellum, maker of le, maker of mead for fale, ker, traders in plate, calicoe ,ioap makers, diftillers of low or fpirits for fale, rectifiers of , retailers of fpirituous liquors, makers, maker of made wines r than mead, for fale, retailers of uth wines, manufacturers of to620, dealers therein, makers of vine

CONSOLIDA

TION ACT.

being at first laid on those persons and commodities, where it was fuppofed the hardship would be leaft perceivable, viz. the makers and venders of beer, ale, cyder, and perry. This example the royalists at Oxford foon followed, by impofing a fimilar duty. The parliament at Westminster soon after imposed it on flesh, wine, tobacco, fugar, and such a multitude of other commodities, that it might fairly be denomin ated general. It was continued during the Ufurpation. Upon king Charles return, fome part of it was given to the crown by way of purchase for the feudal tenures, and other oppreffive parts of the hereditary revenue. It has fince that period been impofed on abundance of other commoditics in the reigns of king William III, and every fucceeding prince. Thus fpirits are now excifed at the diftillery; printed filks and linens at the printers; ftarch at the makers; gold and filver wire, at the wiredrawers; all plate whatsoever in the hands of the vender, who pays yearly for a licence to fell it. To thefe we may add coffee and tea, chocolate, and cocoa pafte, for which the duty is paid by the importer; all artificial wines, commonly called fweats; paper and pafteboard, firft when made, and again if ftained or printed; malt, as before mentioned; vinegars; and the manufacture of glafs; for all which the duty is paid by the manufacturer; hops, for which the person that gathers them is answerable; candles and foap, which are paid for at the makers; malt liquors brewed for fale, which are excifed at the brewery; cyder and perry, at the vender's; and leather and skins, at the tanner's.

THE excife was first introduced in Scotland likewife about the fame period; and warrant was given to magiftrates of boroughs, and elders and deacons of landward parishes, to appoint perfons for collecting the excife, with a premium С А 1644, 36.

b Blackstone, B. I, p. 319.

IN GEN

Excife laws.

for their trouble. Certain duties were impofed upon wine,
vinegar, foap, falt, tobacco, cloth, hats, gloves, and other ERAL
goods imported from abroad, to be levied by the commis-
fioners of excife, who were to put the fame in form or col-
lection to the best avail. The excife on foreign and inland
commodities, impofed by 1661, c. 14, was made perpetual,
and annexed to the crown f. At length, by the feventh arti-
cle of the Union, it was declared, that the excife fettled in
England should take place through the whole united king-
dom; excepting only that the thirty-four gallons English
barrel of beer or ale, anfwering to twelve gallons Scots, fold
in Scotland by the brewer at 9s. 6d. fterling, excluding all
duties, and retailed including duties, and the retailer's profit
at 2d. the Scots pint, be not liable after the Union to
any higher impofition than 25. fterling.

CONSOLIDA

II. HERE, too, confolidation acts having become neceffary, § 2. 43 G. III, it was declared by 43 Geo. III, c. 69, that the duties un- c. 69, der the management of the commiffioners of excise, and drawbacks, should ceafe from July 3, 1803, and, inftead thereof, certain new duties are to be levied ", and

d 1645, c. 4.

© 1661, c. 14. See as to other articles 1673, c. 1, 2; 1693, c. 3; 1695, c. 28, 29; 1696, c. 2; 1698, c. 23.

f 1685, c. 2.

This repeal included the whole, unless what were specially excepted as malt duties under 43 Geo. III, c. 3, duties upon malt, tobacco, and snuff, continued by 43 Geo. III, c. 4. It repeals, however, the duties as to tobacco licences, and tobacco of Spain and Portugal. See 29 Geo. III, c. 68, § 2, 70. h Schedule A, B.

It contains, alphabetically arranged, the following articles; auctions, beer, bricks and tiles, candles, cocoa

nuts and coffee, cyder and perry,
glass, hides and skins, hops; licences
for auctioneers, for brewers, for can-
dlemakers, for dealers in wax or
fpermacetti candles, for dealers in
tea, coffee, chocolate, cocoa, glass-
maker, tanner, tawer, dreffer of hides,
currier, maker of vellum, maker of
malt for fale, maker of mead for sale,
paper maker, traders in plate, calicoe
printers, foap makers, diftillers of low
wines or fpirits for fale, rectifiers of
fpirits, retailers of fpirituous liquors,
ftarch makers, maker of made wines
other than mead, for fale, retailers of
British wines, manufacturers of to-
bacco, dealers therein, makers of vine-

TION ACT.