§ 2. 43 GEO. 111, C. .69, DATION ACT. allowances, bounties, and drawbacks, given. But thefe new duties are under the management of the refpective com-CONSOLI- miffioners of excife, and, as well as the drawbacks, accounted for and levied juft as the former duties, unless where the contrary is expressly mentioned. The duties, when impofed on the specific quantity, are paid in proportion to the actual quantity. The duties are carried to the British confolidated fund. This act does not affect annuities payable by the commissioners of excife, or out of the revenue of excised; nor his majesty's hereditary revenue in Scotland. The amount of what would have been the hereditary duties of excife, fhall be computed, fet apart, and paid out of the new duties. This act does not void licenfes granted by any Barrel, its law of excife. The ftatute declares, that thirty-fix gallons shall be reckoned a barrel of beer or ale, made by common contents. gar for fale, retailers of foreign wine, Schedule B contains the counter- Beer, bricks and tiles, cyder and m Schedule C. new linen, in preparing any manufacture from flax or cotton; ftarch, used in preparing manufactures from flax and cotton, or new linen; wines, for the use of the navy. The bounties are on the following articles: Beer exported, when barley is at the price mentioned in the fta tute; falt, used in curing fish. The drawbacks are on the following articles: viz. Beer, bricks and tiles, candles, chocolate, cyder and perry, glass, hides and kins, hops, paper, printed goods, falt, foap, ftarch, tea, tobacco, wine, wire exported under certain circumstances, as particularly stated in the act. §3,4 b§ 5. d§ 8, 9. §6. e Sbid. f § 9. See also 27 Geo. III, c. 13, § 51. 43 GEO. 11, CONSOLI DATION brewers in Great Britain, and that the allowance shall be $2. three gallons out of that quantity for waste, which allow- c. 69, ance is to be in full of all loffes. Common brewers are not to fell ale or beer at any other than the above rate. But it is Acr. exprefsly declared that this shall not extend or vary the Retailers' quantity to be returned, as a barrel of ale brewed by any retailer or other person than the common brewer, who fells or taps beer out publicly or privately. BUT it is not neceffary here to go farther into the particulars of this ftatute, and still lefs into the minutia of the duties which are frequently altered and increased, and of courfe can be known. only from the faid fchedule and fubfequent enactments. All that is neceflary for a work of this kind, feems to be, to explain the general nature of that jurisdiction of justices in excife matters, and the methods of explicating it. The magiftrate understanding thefe, has all the information which it is poffible for any man to carry about with him. The statement of particular duties in detail will be found in Mr. Huie's Abridgement of the Excife Statutes; and when cafes come to be tried by juftices under the excife laws, the particular ftatutes must be resorted to. barrel. JURISDIC TICES. III. THE foundation of the jurifdiction of the juftices of peace in excife queftions, is the ftatute 12 Cha. II, c. 24, §45, TION OF by which it is provided, "that all forfeitures and offences THE JUS against such act, or any claufe or article therein contained, fhall be adjudged," if within the limits of the chief office in London, and be heard and determined by the commiffioners, or in cafe of appeals, by the commiffioners of appeal ", in all or any other counties, cities, towns, or places, fhall be heard In an act of I Geo. II, ft. 2, c. 16, 4.5, offences and forfeitures within the limits of the chief office, may be $3. JURISDIC TION OF TICES and determined by any two or more juftices of the peace, "refiding near" to the place where fuch forfeitures fhall be THE JUS made, or offence committed, and in cafe of neglect or refufal of fuch juftices by the space of fourteen days next after such complaint being made, and notice thereof given to the of fender; then the fub-commiffioners appointed for any fuch city, county, or town, may hear and determine the fame, and if the party find himself or themselves aggrieved by the judgment given by the faid fub-commiffioners, he may as peal at the next quarter feffions to the juftices of the peace there, who are hereby empowered to hear and determine the fame, and whofe judgment fhall be final; which faid commiflioners for appeals, and chief commiffioners of excife, and all justices of the peace, and fub-commiflioners aforefaid, are required upon complaint or information exhibited and brought, of any fuch forfeitures made, or offence committed, to fummon the party accufed, and upon his appearance or contempt, to proceed to the examination of the fact, and on proof made thereof, either upon the voluntary confeflion of the party, or by the oath of one credible witnefs, to give judgment; and to iffue warrants under their hands, for levying the fame upon the goods and chattels of the offender, and to caufe fale to be made thereof; and if fatisfaction be not made within fourteen days, or for want of fufficient diftrefs to im prifon the party offending until fatisfaction be made. FOR though acts of parliament in confequence of the extenfion of the duties put under the exeife, and the frauds practifed, have increafed to fome confiderable bulk, yet it is ceedings it fhall be sufficient to men, manes. i If not redeemed in not lefs than four nor more than eight days, 27 Geo. II, c. 20, § 1. to be observed, that in all points of procedure, almost all of them refer to this ftatute of Cha. II, termed by the English lawyers one of the hereditary excife acts'. BESIDES, the ftatute 24 Geo. II, c. 40, § 29, contains the following general reference, viz. That all forfeitures, fines, and penalties, imposed by this or any other act relating to the duties of excife, or other duties under the management of the commiffioners of excife, fhall be fued for, levied, recovered, or mitigated, by fuch ways and means as any fine, penalty, or forfeiture, is or may be recovered or mitigated, by any law or laws of excife, or in the courts of Westminster, and fhall be half to the king, and half to him that fhall inform and fue *. By virtue of thefe references, the Scottish juftices have jurifdiction under the English ftatute of Cha. II, independently of the general ftipulation in the 18th article of the Union, that the laws for the cuftoms and excife fhould be the fame in Scotland as in England. BUT under thofe ftatutes, the feffions of the peace are not a general court for deciding revenue queftions. It is only touching forfeitures, fines, and penalties, that they are invefted with jurifdiction. Thus, fuppofe a dealer falls into arrears, if payment be inforced by a penalty, it is competent to fue for it before the juftices; but if it be in view to recover the arrears themselves, the fuit is not competent before the juftices; it must be brought before THE Court of exchequer, which, by the act of Union, and by the 6 Anne, c. 26, is invefted with all powers, as well judicial as otherwife, for the hearing and determining of all actions and questions in law or equity, touching the reve Durnford's Rep. Vol. ii, p. 509. Vol. 11. * 24 Geo. II, c. 4, § 29, 33. § 3. TION OF JURISDIC THE JUS TICES. $3. JURISDIC TION OF THE JUS TICES. $4. JUSTICES TENT. ques of the customs and excife, and all other revenues, and all the remedies for recovering the fame, and all accounts relating thereto; and all penalties by force of any statute relating to the customs or excife, or by force of any other ftatute, and all fines, iffues, forfeitures, or penalties, of what nature foever arifing within Scotland, and all informations or actions, and also all obligations, recognizances, specialties, and other fecurities relative to the faid matters. ..JUSTICES of peace, again, have no other jurifdiction in excife matters, unless in virtue of the faid general ftatute of Cha. II, concerning penalties, or, in particular cafes, of subfequent enactments. Thus, for example, on account of the expence of exchequer trials, there is given by 6 Geo. Į c. 21, jurisdiction to the juftices to condemn foreign spirits feized, where the quantity is within sixty-three gallons; where the iffue to be tried is for unlawful importation, and, where the profecution is brought at the fuit of the officer, to whom it is optional to file his information in the court of exchequer. But no power is given to the fmuggler to com plain upon officers; the legislature having forefeen the danger of giving the fmuggler a power to bring the merits of the feizure to be tried before any two juftices of his own choice; and farther than the statute goes, the justices have no jurifdiction A. IV. No rule of law is more established than that a judge ought to ftand difinterested. In exciie queftions, this is particularly attended to. 4 .. BY 15 Cha. II, c. 11, no commiflioner, farmer, or fubcommiflioner of excife fhall act as a justice of the peace in matters relating to the excise. And by 24 Geo. II, c, 40, § 22, no common brewer of ale or beer, inn-keepe i Sce Vol. I, p. 111. |