lating in anywife to the Payment or Regulation of any Stamp Duty or Duties, any Seizure is directed or permitted to be made, the Perfon or Perfons making fuch Seizure fhall, within Ten Days from the time of making fuch Seizure, leave at the Office of the Distributor Persons claiming may have Copy of Note. Perfons feizing may have Copy of Claim. of the District wherein fuch Seizure fhall have been made, a Note Note of Seizure in Writing figned by fuch Perfon or Perfons, ftating the time and left at Office of Place of fuch Seizure and the Reafon for making the fame, which Distributor. Note fhall be immediately filed at the faid Office; and in fuch case it fhall and may be lawful to and for the Owner or Owners, or any of the Owners of fuch Goods fo feized, or of any Part thereof, at any time after the filing of fuch Note, and within Twenty-one Days from the Day of fuch Seizure, to require and obtain a Copy of fuch Note, paying for the fame One Shilling and no more, and to leave at fuch Office a Claim in Writing, figned by fuch Perfon or Perfons, ftating his or her Place of Abode, and claiming fuch Goods fo feized, or any Part thereof, that may be fpecified therein, as or on behalf of the Owner or Owners, or one of the Owners thereof, and thereupon it fhall and may be lawful to and for the faid Perfon or Perfons making fuch Seizure, at any time not exceeding Thirty Days from the making of fuch Seizure, to require a Copy of fuch Claim, paying for the fame One Shilling and no more, and to make Application to any Juftice of the Peace, in and for the County, County of a City, or County of a Town, wherein fuch Seizure shall have been fo made, for a Summons to the Perfon or Perfons fo making fuch Claim, and fuch Justice of the Peace fhall iffue fuch Summons accordingly, thereby requiring every fuch Claimant to appear before him at a time and place to be therein named, for the Decifion of fuch Claim; and fuch Summons, being duly ferved on fuch Decifion of Claimant or Claimants, either perfonally or at his, her or their Place Claim by whom of Abode mentioned in fuch Claim, and Copies of fuch feizing Note and Claim, attefted by the Distributor of fuch District, or Perfon or Perfons acting as fuch, being produced before fuch Juftice of the Peace, he fhall and may proceed to hear the Merits thereof; and fuch Evidence or Admiffion, if any, as may be produced or made applicable thereto, and fhall thereupon, or upon the Nonappearance of either Party, decide on the Merits of fuch Seizure, and make his Adjudication thereon accordingly: Provided always, that Appeal to Quarit fhall and may be lawful to and for either Party, against whom ter Seffions. fuch Adjudication fhall be made, at any time within Ten Days from the making thereof, to appeal therefrom, in manner hereinafter mentioned, to the next General Quarter Seffions of the Peace which fhall be held after Fourteen clear Days from fuch Adjudication, who fhall, in a fummary Way, hear and decide on the fame; and in cafe the Judgment of fuch Juftice of the Peace fhall be affirmed, it shall and may be lawful for fuch Juftice or Juftices at Seffions as aforefaid, to award the Perfon or Perfons fo appealing to pay fuch Cofts occafioned by fuch Appeal, as to him or them shall seem meet. CXXXVII. And be it further enacted, That if the Perfon or Perfons fo making fuch Seizure fhall not leave fuch Notice in Writing at fuch Diftributor's Office as aforefaid, or in cafe of fuch Claim being put in as aforefaid, fhall not caufe fuch Summons to be issued and ferved as aforefaid, fuch Seizure fhall be deemed and taken to all Intents and Purpofes to have been unlawfully made; and if after and how made. Seizures without giving proper Notice, void. Appeal. Recognizance. Any Juftice may determine Offences where Penalty does not exceed 401. after the filing of fuch feizing Note as aforefaid, fuch Claim fhall not be made as aforefaid, fuch Seizure fhall be deemed and taken to all Intents and Purposes to have been lawful and juft; and if fuch Summons fhall have been iffued, then the Adjudication of fuch Justice, if not effectually appealed from, and in cafe of fuch Appeal, the Decifion of the Court of Quarter Seffions shall be final and conclufive to all Intents and Purposes. CXXXVIII. And be it further enacted, That the Party defirous of making fuch Appeal fhall within Ten Days from the making fuch Adjudication enter into a Recognizance with Two fufficient Sureties, before the Justice making fuch Adjudication, or in his Abfence, before any other Juftice of the Peace of the fame County, or County of a City, in fuch Sum as fuch Juftice fhall think proper, to pay the Cofts, if any, which may be adjudged againft him, her or them thereon, and if he, fhe or they shall not so do, fuch Appeal shall be null and void. CXXXIX. And be it further enacted, That it shall and may be lawful for any Juftice of the Peace in Ireland, within whofe Jurifdiction any Offence, for which the Penalty fhall not exceed Forty Pounds, fhall be committed againft this Act, or against any other Act or Acts in force, or which shall at any time be in force in Ireland, relating in any wife to the Payment or Regulation of any Stamp Duties or Duty, fave where the contrary is expressly directed, and every fuch Juftice is hereby authorized, empowered and required, upon any Information or Complaint in Writing in fuch case, to fummon the Party accused of fuch Offence, and alfo the Witneffes if any, on either Side, and to examine into the Fact, and upon Proof thereof made to his Satisfaction, either by the Confeffion of the Party or Perfon accused of fuch Offence, or by the Oath of One or more Witnefs or Witneffes, to give Judgment for fuch Penalty and Cofts to be affeffed by fuch Juftice, and thereupon to iffue his Warlevying Penalty rant under his Hand and Seal, for levying fuch Penalty and Cofts on the Goods of fuch Offender, and to caufe Sale to be made thereof, in cafe the fame fhall not be redeemed within Six Days, rendering to the Party the Overplus (if any), and where Goods fufficient cannot be found to answer fuch Penalty and Costs, such Justice of the Peace, or any other Justice of the Peace of the fame County, or County of a City or Town, in which fuch Conviction fhall take place, is hereby authorized and empowered to commit fuch Offender or Offenders to Prison, for fuch time as fuch Justice shall judge to be proper, not lefs than One Calendar Month, nor more than Three Calendar Months, unless fuch Penalty and Costs shall Appeal to Quar- be fooner paid; and if any Perfon, whether Profecutor or Party Warrant for and Cofts. ter Seffions. convicted, shall find himself or herself aggrieved by the Judgment of any fuch Juftice of the Peace, and fhall be minded and defirous of appealing therefrom, then and in fuch cafe fuch Person being a Profecutor fhall give fufficient Security by Recognizance, with Two fufficient Sureties before fuch Juftice, to pay fuch Cofts as fhall be awarded in cafe fuch Judgment shall be affirmed, and in cafe fuch Appeal fhall be by the Party convicted, then fuch Party fhall give fufficient Security by Recognizance, with Two fufficient Sureties before fuch Juftice, to pay the Amount of the Penalty impofed and the Cofts awarded by fuch Conviction, together with fuch further Cofts as aforefaid, and thereupon it fhall be be lawful for any fuch Perfon refpectively to appeal to the Juftices at the next General Seffions of the County which fhall be held after Fourteen clear Days from the Day in which fuch Conviction fhall have been made, in the District in which fuch Offence fhall have been committed, if fuch County fhall be divided into Districts, or if not fo divided, then at the General Seffions of the County, or County of a Town or City, which fhall happen next after Fourteen clear Days after fuch Conviction fhall have been made, of which Appeal Notice Notice of Apin Writing fhall be given to the adverfe Party Ten clear Days peal. previous to the First Day of fuch Quarter Seffions refpectively, and fuch Juftices at fuch Seffions fhall fummon and examine Witneffes upon Oath, and finally hear and determine fuch Appeal; and in cafe the Judgment of fuch Juftice of the Peace fhall be affirmed, it fhall and may be lawful for the Juftices at fuch Seffions as aforefaid, to award the Perfon or Perfons fo appealing to pay fuch Cofts occafioned by such Appeal, as to fuch Juftices fhall feem Cofts. meet; and the Juftices at fuch Seffions fhall and may thereupon proceed in the fame manner in all Refpects as the Juftice making fuch Conviction might or could have done if fuch Appeal had not taken place; and no Certiorari fhall in any cafe be granted to examine or Certiorari. remove any fuch Conviction, whether before or after any fuch Appeal. CXL. And be it further enacted, That no Perfon fhall be liable Complaints to be convicted before any Juftice of the Peace for any Offence within Twelve committed againft this Act, or any other Act impofing or in anywife Months after relating to the Collection or Management of any Stamp Duty or Duties, unlefs Complaint fhall be made within Twelve Months from the time of committing fuch Offence. Offence. shall be deemed CXLI. And be it further enacted, That it fhall not be neceffary In Proceedings in any Proceeding for the Recovery of any Penalty or Forfeiture, or for Recovery of for fummoning any Witnefs or other Perfon under this Act, or under Penalties, what any Act or Acts in force from time to time for the Payment of any good Service. Stamp Duty or Duties, or for regulating any fuch Duties or Duty, or the Collection thereof, whether the fame fhall be by Bill, Plaint or Information, in any of His Majesty's Courts of Record, or by Civil Bill, or by any Proceeding before a Magiftrate or Magiftrates, or on any Writ of Error or Appeal from any Decifion, that the Original, or any other Procefs or Summons, or any Notice or Order whatfoever should be perfonally ferved on the Defendant or Defendants or Perfon or Perfons fo to be fummoned, or any of them, but it shall in all fuch cases be sufficient that the fame be ferved at his, her or their then Place or Places of Abode; and if any fuch Defendant fhall be an Officer of any Court of Law or Equity in Ireland, and if fuch Proceeding shall in any wife relate to the Business of his Office, or any Offence, Act or Neglect therein, then it fhall be fufficient to ferve fuch Original or other Process or Summons, or Notice or Order in manner aforefaid, at his Office, on fome Perfon acting or employed in the Bufinefs of fuch Office. any to be examined. CXLII. And be it further enacted, That if any Perfon or Perfons Witnesses neshall be summoned as a Witness or Witneffes to give Evidence in glecting to apof the faid cafes before any Juftice or Juftices of the Peace, or before pear or refufing any Juftice or Juftices at the Seffions, and fhall neglect or refuse to appear (the Expence of fuch Witnefs or Witneffes, if he, fhe or they hall be required to go to a greater Distance than Five Miles from Home, being firft paid or tendered) without a reasonable Excufe to be Penalty. Informers admitted as Witnelies. Penalties payable to His Majefty to be paid to Re ceiver General of Stamps. Perfons recovering Penalty not paying over, Penalty. Juftices, &c. neglecting to carry Act into Execution. Penalty. Convictions to be drawn up in manner following. be allowed by fuch Juftice or Juftices of the Peace or Juftice or Juftices of Seffions refpectively; or upon appearing fhall refuse to be examined upon Oath, or to give Evidence before fuch Juftice or Juftices of the Peace, or Justice or Juftices at Seffions refpectively, and fhall not make reasonable Excufe for fuch Refufal, to be allowed by fuch Juftice or Juftices of Peace or at Seffions refpectively, then fuch Perfon or Persons shall for every fuch Offence forfeit the Sum of Ten Pounds. CXLIII. And be it further enacted, That on any Trial or other Proceeding for Recovery of any Penalty or Forfeiture under this Act, or under any Act impofing or in any wife relating to the Collection or Management of any Stamp Duty or Duties, whether in any Suit to be inftituted in any of the said fuperior Courts, or by Civil Bill, or before a Justice or Juftices, or at Seffions, any Informer or other Perfon, who, in the Event of a Conviction, would be entitled either by Law, or by any Promife or Agreement, to the Penalty to be recovered thereon, or to any Part, Share or Proportion thercof, or to any Fee, Profit, Reward or Emolument whatsoever, or who may expect the fame refpectively, fhall nevertheless be received and admitted as a Witnefs on fuch Trial or other Proceeding; and fuch Teftimony fhall if believed be fufficient thereon, to all Intents and Purposes, as far as the fame Teftimony could be if given by any indifferent Person. CXLIV. And be it further enacted, That every Penalty, or fuch Part, Share and Proportion as shall remain payable to His Majefty, his Heirs and Succeffors, of any Penalty, Forfeiture or Fine, payable or recoverable under this Act, or any Act or Acts which fhall in anywife relate to the Payment or Regulation of any Stamp Duties or Duty in Ireland, after the Payment of the Infpector General, or other Infpector or other Officer as aforefaid, fhall, unless otherwife particularly directed, within One Calendar Month after the fame shall be levied or received, be paid by the Perfon by whom the fame shall have been fo levied or received, to the Receiver General of Stamp Duties, if the fame fhall have been fo levied in the County of Dublin, or County of the City of Dublin, and if in any other Part of Ireland, then to the Distributor of Stamps in whofe District the Offence was committed; and if any Perfon by whom any fuch Penalty shall have been fo levied or recovered, fhall neglect or omit fo to pay over the fame, he shall for every fuch Offence forfeit the Sum of Twenty Pounds. CXLV. And be it further enacted, That if any Juftice of the Peace, Magiftrate or Peace Officer in Ireland, fhall neglect or refuse in any Inftance to carry into Execution this Act, or any Act or Acts which is or fhall be in force in Ireland, relating in anywise to the Payment or Regulation of any Stamp Duty or Duties, or any of the Provifions thereof, upon proper Application made to him, fuch Juftice of the Peace, Magiftrate, or Peace Officer fhall forfeit the Sum of Forty Pounds for every fuch Neglect or Refufal. CXLVI. And be it further enacted, That the Juftice of the Peace before whom any Offender fhall be convicted of any of the Offences aforefaid, or of any Offence against any Act in any wife relating to the Payment or Regulation of any Stamp Duty or Duties in Ireland, fhail caufe the faid Conviction to be made out in manner and Form following, or in any other Form of Words to the like Effect, mutatis mutandis; which Conviction fhall be good and effectual to to all Intents and Purposes, without fetting forth the Evidence or • County of Day of A. O. of in Form of Convicin the tion. , (or, County of the City or Town of as the cafe may be) was convicted before me I. P. One of His Majesty's Juftices of the Peace for the faid County of (or, County of the City, &c.) for that the faid A. O. on the Day of in the faid County did (here ftate the Offence) contrary to the Statute in that cafe made and provided; and I do therefore adjudge the faid A. O. to have forfeited a Sum of • of • and • of 'Day of now last past, at British Currency, for the Cofts, which amount together to the Sum . Given under my Hand and Seal the Which Conviction the faid Justice fhall caufe to be written fairly upon Parchment, and returned within Ten Days from the Day of fuch Conviction, to the Clerk of the Peace for the County, or County of a City, or County of a Town (as the cafe may be), or Place where fuch Conviction was made, to be filed by him, and to remain and to be kept among the Records of the fame County or Place; and if any fuch Juftice fhall neglect or omit fo to do, he shall for every fuch Offence forfeit Ten Pounds. CXLVII. And be it further enacted, That any Warrant fo to Warrants for be iffued by any fuch Juftice of the Peace for levying any Sum under levying Goods to any fuch Conviction from the Goods of any fuch Offender, fhall be be in following in the Form following, or in fome other Form of Words to that or the like Effect; which Form fhall be good and valid to all Intents and Purposes; (that is to fay), County of to wit. To M. and N. and each of them, and their and cach Form. WHEREAS on the • the A. O. of the County of Day of or County of the City or Town of (as the cafe may be) did (here fet out the Offence), and 'thereupon the said A. O. hath become liable to a Fine or Penalty British Currency, and to ⚫ of And if Goods fufficient cannot be found to answer fuch Penalty, a |