A. D. 1660. Anno duodecimo Caroli IL C. 24. 197 who are hereby impowered and authorized to hear and determine the fame, whofe Judgment therein fliall be final ; (6) which faid Commiffioners for Appeals, and regulating of this Duty, and the Chief Com- iniflioners for Excife, and all Juftices of Peace, and Sub-Commiflloners aforefaid refpeftively, are hereby authorized and ftridly enjoined and required, upon any Complaint or Information exhibited and brought ' ofany fuch Forfeiture made, or Offence committed contrary to this Adt, to fummon the Party accufcd, and upon his Appearance or Contempt, to proceed to Examination of the Matter of Fadt, and upon due Proof made thereof, either by the voluntary Confeffion of the Party, or by the Oath of one or more credible Witnefles (which Oath they or any two or more of them have hereby Power to adminifter) to give Judgment or Sentence, according as in and by this A6t is before ordained and diredled, and to award and iffue out Warrants under their Hands, for the levying of fuch P^orfeiturcs, Penalties and Fines, LevyinR the as by this Aift is impofed for any fuch Offence committed, upon the Goods and Chattels of the Of- Forfeiture!, fender, and to caufe Sale to be made of the faid Goods and Chattels, if they fhall not be redeemed within fourteen Days, rendring to the Party the Overplus, if any be, and for want of fufficient Diftrefs, to imprifon the Party offending till Satisfaftion be made. XL VI. Provided neverthelefs. That it Ihall and may be lawful to and for the faid re'"pe6live Juftices of Power to miti- the Peace, Commiffioners for Exc fe, or any two of them, or their Sub-Commiffioners refpedlively, fe^Jures! ^°'" i from Time to Time where they fhall fee Caufe, to mitigate, compound or leiTen fuch Forfeiture, j Penalty or Fine as in their Difcretion they (hall think fit ; and that every fuch Mitigation and Payment 1 thereupon accordingly made, ihall be a fufficient Difcharge of the faid Penalties and Forfeitures to the Perfons fo offending ; fo as by fucli Mitigation the fame be not made lefs than double the Value of the Duty of Excife, which Ihould or ought to have been paid, befides the reafonable Cofts and Charges of jfuch Officer or Officers, or others as were imployed therein, to be to them allowed by the faid Juftices ; |any Thing in this A&. to the contrary in any wife notwithftanding : (2) And it is hereby further enacted How the Fires iand ordained. That all Fines, Forfeitures and Penalties mentioned in this A6f, all neceffary Charges for =n<|Forfeituie» jthe Recovery thereof being firft dedu<5led, fhall be imployed, three fourth Parts tliereof to and for the ployed.""'
- Ufe of the King's Majefty, and one fourth Part to the Difcoverer or Informer of the fame. (3) And for
- the better Managing, Colleding, Securing, Levying and Recovering of all and every the faid Rates and
' Charges of Exciie hereby impofed and fet upon all or any of the Commodities before-mentioned, to the ! End the fame may be paid and difpofed of according to the Intent of this prefent A6f, (4) Be it further 0"« principal 1 enaded and ordained by Authority aforefaid, and it is hereby ena<5ted. That one principal Head Office ?o^VeKa^'^
fhall be ereded and continued in the City of London, or within ten Miles thereof, from Time to Time, London.
i as long as his Majefty fhall think fit, for this Duty, unto which all other Offices for the fame within j England and Wales, and the Town and Port of Berwick, lliall be fubordinate and accountable ; which faid i Office Ihall be managed by fuch Officers as ftiall be appointed by the King's Majefty, as aforefaid, who, I or any two of them, are hereby appointed and conftituted Commiffioners and Governors for the t Management of his Majefty's Receipt of Exciie, and to fit in fome convenient Place in the City of I London, or within ten Miles thereof, from Time to Time, as long as his Majefty Ihall think fit, for the j Ends aforefaid. XLVII. And be it enadled by the Authority aforefaid. That no Perfon or Perfons fliall be capable of j intermedling with any Office or Impioyment relating to the Excife, until he or they flrall, before two or more Juftices of Peace in the County, where his or their Imployments ftiall be, or before one of tire Barons of the Exchequer, take the Oaths of Allegiance and Supremacy, which Oaths they have hereby Power to adminifter, together with this Oath following, Mutatu Mutandis. ' (2)' OU ftiall fwear to execute the Office of truly and faithfully, without Favour TlieOath. ' JL or Affedion, and ftiall from Time to Time true Account make and deliver to fuch Perfon or ' Perfons as his Majefty ftiall appoint to receive the fame, and (hall take no Fee or Reward for the ' Execution of the faid Office, from any other Perfon than from his Majefty, or thofe whom his Majefty. ' ftiall appoint in that Behalf. XLVIII. And be it further ena<5fed by the Authority aforefaid. That every fuch Tuftice of the Peace
- fliall certify the taking of fuch Oath to the next Qiiarter-Seffions, thereto be recordedf. (2) And it is fur- '^9JJj'°^.^'^f'-
ther enabled. That all Parts of the Cities oi London and IVeJlmififter, with the Borough oi Southivark, and bl'undeV tTi'e '° the feveral Suburbs thereof, and Parhhes v/ithin the weekly Bills of Mortality, fliall be under the imme- Management of diate Care, Infpedion and Management of the faid Head Office, (3) and dich and fo many fubordinate 'he Chief Office. Commiffioners and Sub-Commiffioners, and other Officers and Minifters for the Execution of the Pre- AllCommifiio- miffes, fhall be from Time to Time nominated and appointed by his Majefty, his Heirs and Succeffors, ners,&c tohe . ] in all and every other the Counties, Cities, Towns and Places within this Kingdom oi England, Domi- U^'Maiefty. ^ ' monoi IVales, and Port oi Berwick, as from Time to Time his Majefty, his Heirs and Succeffors, (hall think fit. (4) And it is hereby further enadted. That the faid Office of Excife in all Places where it ftiall T' '""* 'JL,^, I be appointed, fliall be kept open from Eight of the Clock in the Morning till twelve of the Clock at Noon ; be^kept oVtn. . and from Two of the Clock in the Afternoon till Five of the Clock in the Afternoon, for the due Execu- ■■ " • ' tion and Performance of all and every the Matters and Things in this A<5f appointed and required. (5) ..; And it is further hereby enaded, That the faid Chief Ccmmillioners of Excife, or the major Part of them^ fliall from Time to Time iffue forth and pay fuch Sum and Sums of Money, as iTiaH from Time to Time be received, colleded or levied by Virtue of this A6t, into his Majefliy's Receipt of Exchequer. XLIX. Provided always, and be it enadted. That if any Perfon or Perfons (hall at any -Time be f>ied^^^^^^^[^^f.'"- or profecuted for. any Thing by him or them done or executed in Purfuance of this A(5t,' he or they an^yf^aionu^poU •j Ihall and may plead the General Iffue, and give this Aft in Evidence for his Defence j (2) and.ifypon tlusStatm*. , . - the'
