tels alleged to be forfeited in any information exhibited before any justice or justices of the peace as aforesaid, shall feel aggrieved by the judgment given thereon by such justices, it shall be lawful for such officer, or such person or persons, upon giving such notice as herein-after mentioned, to appeal therefrom to the justices assembled at the next general quarter sessions of the peace (or if there be not one week between the time of giving such notice and the next general quarter sessions, then to the general quarter sessions of the peace next after the expiration of one week,) to be holden in and for the county, shire, division, city, town, or place in which such judgment so appealed against shall have been given; and it shall be lawful for the justices of the peace at such general quarter sessions, upon being served with such notice, and they are hereby respectively authorized and required, at such general quarter sessions, to hear, adjudge, and finally determine such appeal; and if, upon any such appeal, any defect in form shall be found in the information, or in any part of the proceedings thereon or relating thereto, or in the record thereof, every such defect of form shall thereupon be rectified and amended by order of such justices, or the major part of them assembled at such general quarter sessions, before whom respectively such appeal shall be brought; any thing in this act, or any other act or acts of parliament, to the contrary notwithstanding.'

But by sect. 83, 'no such appeal as aforesaid shall be allowed, unless the party or parties appellant shall, at and immediately upon the giving of the judgment appealed against, give notice in writing of such appeal to the justices of the peate from whose judgment such appeal shall be made, and also to the adverse party or parties on such appeal, and shall lodge such notice with the clerk of the peace for the justices of the peace at such general quarter sessions as aforesaid, respectively, by and before whom such appeal is to be finally adjudged and determined; and no such appeal as aforesaid shall be heard, unless the party or parties appellant on such appeal shall, within one week at least before such appeal is to be finally adjudged and determined, give notice in writing to the adverse party or parties on such appeal of the time and place where such appeal is to be heard: Provided always, that where the judgment appealed against shall be a conviction in any penalty or penalties of the party or parties appellant, such party or parties shall also, within three days next after the giving of the judgment appealed against, place and deposit in the hands of the commissioners of excise, or of the collector of excise in whose collection, or of the supervisor of excise in whose district, the information shall have been exhibited, the amount of the penalty or penalties in which such party or parties shall have been convicted, or of the sum or sums of money to which such penalty or penalties shall have been mitigated; or where the judgment appealed against shall be either for or against

the condemnation of any goods, commodities, or chattels seized as forfeited, such goods, commodities, and chattels shall be left and deposited with the commissioners of excise, or the collector of excise in whose collection, or the supervisor of excise in whose district the information shall have been exhibited, until the final adjudication and determination of such appeal.'

By stat. 7 & 8 Geo. 4, c. 53, s. 84, 'upon every such appeal, it shall be lawful for the justices of the peace at the general quarter sessions, before whom any such appeal shall be brought, and they are hereby authorized and required to proceed to re-hear upon oath and to re-examine the same witness and witnesses, and to re-consider the same evidence, and the merits of the case whereon the original judgment appealed against shall have been given, and they shall not examine any evidence, or any witness or witnesses, other than or different from the evidence and the witness or witnesses which and who shall have been before examined before the justices of the peace, at the trial and hearing of the information upon which the original judgment shall have been given; and such justices of the peace at general quarter sessions, are hereby authorized and empowered, on any such appeal, to reverse or confirm in the whole or in part the judgment appealed against, or to give such new or different judg ment as they in their discretion shall in that behalf think fit; and such justices of the peace at general quarter sessions, shall in any such new or different judgment have the same power of mitigation as is hereinbefore by this act given to justices of the peace and commissioners of excise in judgments respectively given by them; Provided always, that it shall be lawful for such justices of the peace at such general quarter sessions respectively, as aforesaid, at their discretion, to state the facts of any case on which such appeal shall be made specially for the opinion and direction of the Court of Exchequer.'

And by stat. 7 & 8 Geo. 4, c. 53, s. 85, where the judgment of the justices of the peace appealed against, shall be affirmed by the court of appeal, such judgment shall be enforced and executed by the justices of the peace, in like manner as if there had been no such appeal; and that where the judgment appealed against shall be reversed, and another or different judgment given by the court of appeal, than the judgment given by the commissioners of excise or justices of the peace appealed against, such new judgment shall be enforced and executed, as herein-after mentioned, by the justices of the peace at the general quarter sessions, by whom such new judgment shall have been given.'

The latter part of which section has reference to the 87th section of the same statute; by which it is enacted, that 'where any judgment is by this act required to be enforced and executed by the justices of the peace at the general quarter sessions, on appeal, shall be for the condemnation of any goods, commodities, or chattels seized as forfeited, it shall be lawful for such justices

of the peace, and they are hereby respectively authorized and required to grant a warrant or warrants, under their hands, or under the hands of any two of such justices, to any officer or officers of excise, for the sale of the goods, commodities, or chattels which they respectively shall have condemned; and where the judgment to be so enforced and executed shall be for any penalty or penalties, or for any sum or sums of money to which such penalty or penalties shall have been mitigated, it shall be lawful for such justices of the peace at the general quarter sessions, and they are hereby authorized and required to apply the money which shall have been so deposited as aforesaid in satisfaction of such judgment; and if the same shall not be sufficient to satisfy such judgment, to award and grant a warrant or warrants under their hands, or under the hands of any two of such justices, to any officer or officers of excise, authorizing such officer or officers to levy the penalty or penalties, or sum or sums of money, so adjudged, or so much thereof as shall not have been so satisfied as aforesaid, upon the goods and chattels of such person or persons so convicted, and either to detain and keep such goods and chattels in the house or place where the same shall have been found, or to remove the same to the next office of excise.'

As to a removal by certiorari: it is enacted by stat. 7 & 8 Geo. 4, c. 53, s. 79, that no writ of certiorari or other writ or process shall be issued at the suit of any defendant, out of any of his Majesty's courts of record in England, to supersede, stay, remove, or in anywise affect any information or judicial proceeding before any justice or justices of the peace in the United Kingdom, in pursuance of this act, or any other act or acts of Parliament relating to the revenue of excise, or any judgment thereupon; and that every such information shall be tried and determined, and every such judicial proceeding shall be had and completed, and every such judgment executed, any such writ of certiorari or other writ or process notwithstanding: Provided always, that nothing herein contained shall extend, or be deemed or construed to extend, to any writ of certiorari sued or issued in such cases in behalf of his Majesty, out of his Majesty's Courts of Exchequer.'

Warrant of distress, &c.] By stat. 7 & 8 Geo. 4, c. 53, s. 86, where any judgment by this act required to be enforced by justices of the peace (the same not having been appealed against, or if appealed against, having been affirmed by the court of appeal,) shall be for the condemnation of any goods, commodities, or chattels seized as forfeited, it shall be lawful for such justices→ of the peace, and they are hereby authorized and required to apply the money which shall have been so deposited as aforesaid in satisfaction of such judgment; and if the same shall not be sufficient to satisfy such judgment, to award and grant a warrant

or warrants under their hands, to any officer or officers of excise, for the sale of such goods, commodities, or chattels which they respectively shall have condemned; and where the judgment to be so enforced and executed shall be for any penalty or penalties, or for any sum or sums of money to which such penalty or penalties shall have been mitigated, it shall be lawful for such justices of the peace, and they are hereby respectively authorized and required to award and grant a warrant or warrants under their hands, to any officer or officers of excise, authorizing such officer or officers to levy the penalty or penalties, or sum or sums of money, so adjudged, or so much thereof as shall not have been so satisfied as aforesaid, upon the goods and chattels of such person or persons so convicted, and either to detain and keep such goods and chattels in the house or place where the same shall have been found, or to remove the same to the next office of excise.' See sect. 87, ante, p. 176.

And by stat. 7 & 8 Geo. 4, c. 53, s. 28, for the enforcement of all penalties incurred by any person or persons for any offences committed against this act, or any other act or acts of parliament relating to the revenue of excise; it is enacted, that all goods and commodities for or in respect whereof any duty or duties of excise is, are, or shall be by law imposed, and all materials, preparations, utensils, and vessels for the making thereof, or by which any such trade or business shall have been carried on, in the custody or possession of the person or persons carrying on such trade or business, or in the custody or possession of any other person or persons, to the use of or in trust for the person or persons carrying on such trade or business, shall be and remain subject and liable to all penalties and forfeitures which, during any such custody or possession, shall be incurred by the person or persons carrying on such trade or business, for any offences by such person or persons committed against this act, or any other act or acts of parliament relating to the revenue of excise; and all such goods, commodities, materials, preparation, utensils, and vessels shall be and remain subject and liable to all such penalties, and forfeitures, into whose hands soever the same shall afterwards come, or by what conveyance or title soever the same shall be claimed; and it shall be lawful in all such cases to levy thereupon such penalties and forfeitures, and to use such proceedings for the recovery or enforcement of such penalties and forfeitures respectively, as may lawfully be done in cases where the offenders are the true and lawful owners of such goods, commodities, materials, preparations, utensils, or vessels.'

By stat. 7 & 8 Geo. 4, c. 53, s. 88, 'it shall be lawful, in any such levy warrant, to order and direct therein that the goods and chattels upon which such levy shall be made, shall be sold and disposed of so soon as conveniently may be, after a certain time, to be limited in such warrant for the sale thereof, (so as such time

be not less than four days, nor more than eight days), unless the penalty and penalties, or sum and sums of money for which such levy shall be made, shall, within the time limited for payment thereof as aforesaid, be paid and satisfied.'

And by stat. 7 & 8 Geo. 4, c. 53, s. 89, 'it shall be lawful for the officer of excise making such levy, and he is hereby empowered and required, to deduct the penalty and penalties, or sum and sums of money for which such levy shall be made, and all reasonable charges and expenses attending such levy, out of the money arising by such sale as aforesaid, and to return the overplus (if any) to the proprietor or proprietors of the goods and chattels upon which such levy shall have been made, or to the person or persons legally entitled thereto; and such officer shall, if required, shew such warrant to the person or persons upon whose goods and chattels such levy shall be made, and shall suffer such person or persons to take a copy thereof; and every such warrant shall be of the same force and effect in all respects as a writ of fieri facias issued out of his Majesty's court of Exchequer in England for the recovery of any debt due to his Majesty.'

By stat. 7 & 8 Geo. 4, c. 53, s. 90, 'for want of sufficient goods and chattels whereon such penalty and penalties, or sum and sums of money, with the charges and expences aforesaid, may be levied, and on a return in writing made upon any levy warrant, by any officer to whom such warrant may have been directed, to the persons by whom such warrant shall have been granted, or to any one or more of the justices of the peace within whose jurisdiction respectively any such warrant shall have been issued, that such officer cannot find, within the jurisdiction in which such warrant shall have been issued, any goods and chattels of the person or persons against whom such warrant shall have been granted, whereon the same can be levied; or, on a return as aforesaid, that part of such penalty and penalties, or sum and sums of money, charges, and expences, has been levied or paid, and that such officer cannot find any further goods and chattels of the person or persons against whom such warrant shall have been granted, (beyond the goods and chattels already seized and sold as aforesaid), within such jurisdiction as aforesaid, whereon the residue of such penalty and penalties, or sum and sums of money, charges, and expences, can be levied, it shall be lawful for the persons by whom such warrant shall have been granted, or for one or more of the justices of the peace to whom respectively such return shall have been made as aforesaid, and they are hereby respectively authorized and required thereupon to grant a warrant or warrants in manner aforesaid, to any officer or officers of excise, to arrest and convey such person or persons to the common gaol or house of correction within his or their jurisdiction respectively, and there to deliver the person or persons so arrested, with a duplicate of such warrant or warrants, to the gaoler or keeper of such gaol or house of correction, there to remain and be kept by such gaoler or keeper, until