R O VAL

\m sw-

first Monday in June, and on every first Monday in euery alternate month thereafter, in each year duringithe continuance of this Act, render a just and free account in writing, to the nearest col- lector ofimpost and excise, ofthequantity ofall spirituous liquors distilled or manufactured by him or them for the two months then last passed; and shall also in such account, state whether the spirituous liquors therein referred to, have been distilled from molasses, or barley or grain, and how much from each respectively, and shall make and subscribe before the said colleCtor, the fol- lowing oath, which oath the said collector is hereby required to administer :

I, fl. 13., do swear, that the account which I have now rendered and subscribed, contains a just and true account of all the rum, brandy, gin or whiskey distilled by me, (or if entry be made by foreman or scrvant,) for any person or persons since the day of last past; and also, that the substances from which the same haVe been extracted or manufactured, are truly men- tioned and stated in the said account.

So help me God.

vant, after making and subsciibing the before mentioned oath, shall forthwith pay or secure unto the said Collector of lmpost and Excise the

l

(i.\'/.l".'l"l‘l€

liquors, without license, as atoresaid; and also, the better to enable the otlicers of the Revenue collecting theduties imposed by this o ' any other Act ofthe Legislature on the distillation, extrac- tion, mannlacturing or importation of such spirit- uous liquors, or other dutiahle articles, it shall be lawful for any collector ofimpost, controller of the navigation laws, preventive otlicer, or other person appointed for collecting. securing or pro- tecting the revenue, and he is hereby authorized to enter into and upon all houses, or other build- ings and premises wherein he may have suspicion, and ofthe sulliciency ofsuch suspicion the olliccr shall be the sole judge, that spirituous liquors may have lately been, or are being distilled, ex- trated ormanulactured, without license, or with- out the duties imposed by this or any other Act having been paid or secured therefor, or wherein he may suspect any goods, articles or spirituous liquors liable to duty under this Act, or any other Act ot the Legislature of this island, and illegally manutactured, distilled or extracted, imported or lauded are, and ifon investigation,

he shall lind such to have been or to he the case ,

.he shall, and he is hereby authoriZed and re— XVIH. And the said owner, master or ser-l

quire-J to seize and carry away the same, and sell the same at public auction, within fifteen days after such seizure, unless the owner ofthe

spirits or other dutiable articles shall prove, to

amount. of duty imposed and due on such liquors ; the SilliSfilCllO” 0f the “lib-70" making the seizure, so manufactured as aforesaid, during the two? that no breach ol this or any other Act in force

months then last past, the same to be paid or secured as directed by this Act in the case of liquors, or other goods and merchandize imported into this Island.

XIX. If any person shall neglect or refuse to make such return, or shall make a false return of the quantity ofspirituous liquors, so manufac- tured or distilled by him, or of the substances from which the satne have been manufactured,

or shall refuse to pay or secure the amount of

duties on such liquors, such person shall, for each and every ol‘lence, forfeit and pay the sum of twenty pounds, and shall likewise forfeit the license to manufacture or distil, so granted to him as aforesaid, and no license shall or may be granted to any person whomsoever, to manufac- ture or distil in the Distillery of any person whose license shall be so forfeited and cancelled for the period of six months next, after the same shall have been so cancelled.

XX. For the better detecting persons dis- tillmg, extracting or manufacturing spirituous

irelating ‘to the imptn'ting, distilling, extracting, ;or manufacturing of spirituous liquors, has been made, or that. the duties payable in respect tltere- of have been paid; and the ollicer making the seizure shall be entitled to the same proportion of the amount of the sale, as in the fifty-fourth section of the Act. ofthe nineteenth Victoria, chapter one, is awarded preventive officers and landwaiters making Seizures ; and a similar amount to that also pointed out in the said sec- tion of the said last recited Act, shall be paid into the Treasury of this Island for the use of Her Majesty’s Government.

XXI. Any distiller, or his agent, or servant, or other person who shall be convicted of having wilfully and fraudulently made a return short of the real quantity of liquor made by him, or shall make a false return of the substances from which the same has been made, or who shall be con- victed of having refused to account, or pay, or secure the duties at thetimes prescribed by law,

or who shall have delayed his return, or payment