664 C. 14. Anno viceiimo nono Georgii II. A. D. 1756. herein before direcf^ed, for and in re!pe61: of all fuch Silver Plate, as (hall be ufed by him or in his lily; on Pain to forfeit for every Negledt or Refufal to give any fuch Notice, and make fuch lintry Dealers reenter X. Provided neverthelefs. That every I'uch Goldfmith, Silverfmith, Manufadui-er, Seller of or Dealer i'n'ulb^*^'^'^"^ '" Silver Plate, fliall give fuch fiift Notice, and make luch Entry and Payment as aforefaid, and from Tiniii to Time renew fuch Notice, and make fuch Entry and Payment yearly and every Year, in Man- ner Fami ^ , or Payment as aforefaid, the Sum of twenty Pounds. Pc-rfons who . XI. Provided alfo, and be it further enaded by the Authority aforefaid, That if any Perfon having have made £n- given due Noticc, and made due Entry and Payment of the Duty, for any Quantity of Silver Plate dvliirt^ti^i^i'the' thaigeable by tiiis Adt, according io tiie true Intent and Meaning thereof, Ihall die before the End of Vtir, the Year for which fuch Payment fhall be made, in every fuch Cafe, it fliall and may be lawful for ihe their SucceiTors I^crfon or Perfons, Body or Bodies Politick or Corporate, in whom the Property of fuch Silver Plate not ii.ibleto|)3y (hall iminediately be veiled upon fuch Death, to ufe, have and keep fuch Silver Plate, for or in re- oi'MI'-'^y'^-" '^P'^'^ whereof fuch Duty fhall have been paid as aforefaid, during the Refidue of the Year for tic eai. ^.]ji(.]^ fyj,}^ Payment fhall have been made, in like Manner as fuch deceafed Perfon might have done if living. Cpon Payment XII. And be it further enadled by the Authority aforefaid. That upon the Payment of the faid re- or the Duties, fpcvftive Rates and Duties fo hereby granted, at the laid refpective Ofnces ofExcife, the Names, Stiles, ?"'d^'h° ^^ Of '^'^'-' Titles of the rcfpedive Perfons, Bodies Politick or Corporate, by whom or on whofe Account the ficeis of the 'auie ^lall be fo paid, and the Number of Ounces of Silver Plate chargeable by virtue of this Ad on Perfons and fuch Perfons, or Bodies Politick or Corporate refpedively, and the Names of the Psrifh or Place, or pfatechar^*^ Paiilhes or Places where fuch Perfon ihall refpedively inhabit, or fuch Bodies Politick or Corporate abie.^'^^'"^^^" fiiall refpef lively be fituate, fliall be entered in a Regiller to be kept at the faid refpedlive Offices of Receipt to be Excife for that Purpofe, by the Perfon fo receiving the fame ; and a Receipt (of which an indented Du- given. plicate (hall be kept by the Perfon fo receiving the faid Money) ihall be given to every Perfon fo paying ilich refpedive Rates and Duties by the faid Perfon fo receiving the fame, which Receipt fliall contain the Number of the faid Regifter, the Number of the Ounces ot Silver Plate fo refpecftively paid for, the Sum fo pa d, and the Time for which fuch Sum Ihall have been fo paid, and be a Difcharge to tlie relpedfive Perfons, Bodies Politick or Corporate, who fliall fo own, ufe, have or keep I'uch Silver Plate, for the Rates and Duties payable for fuch Number of Ounces of Silver Plate, wherefoever the fame fhall be refpeclively ufed or kept. Profeciitions for XIII. And' be it further enaded by the Authority aforefaid. That all Profecutions for the Recovery Recovery of the of the Rates and Duties hereby granted, and for Forfeitures and Offences incurred and committed feitures deter- aga'nft this AifV, or any Claufe or Article therein contained, Ihall and may be heard, adjudged and de- minabicinWeit- termined either by Bill, Plaint or Information in any of his Majelty's Courts of Record at IFcjhr.lnjhr, '"'d c'^'^ '^'^"f °' '" ^'^^ Court of Exchequer in Scothnd, if fuch Forfeiture (hall be incurred there, or in fuch Alan- Exchcquer in ^'■^' ^nd Form as hereafter is direded ; that is to fay. All Profecutions for Forfeitures and Ofiences in- Scoiiaiid, curred and committed within the Limits or Jurifdiction of the Chief Office of Excile in Loudon, (hall n'iiT^ '^ ?'"" '"^'■^ may be hea:d, adjudged and determined by any three or more of the ConimilFioners of Excife in Excife, if witiiin England for the Time being ; and in cafe of Appeal from the Judgment of the faid Commiflioners (and the jui-ifdiaion not otherw.ifc) Ihall be heard, adjudged and determined by the CoinmifTioners for Appeals for the and ir'caie of ^ '™^ being, or the major Part of them, whofe Judgment therein (liall be final; and all Profecutions Appeal from for Forfeitures and Offences incurred and committed within all or any other the Counties, Shires, them by tiie Stewartries, Cities, 1'owns or Places within the Kingdom of Great Britain, fliall and maybe heard, ©["Ap-iSb-" adjudged and determined by any two or more of the jufiices of the Peace refiding near to the Place or^nJiher' where I'uch Forieiture fliall be incurred or Offence committed; and if either the Informers or De- I'laces by twoor fendants Ihall think themfelves aggrieved by the Judgment given by fuch Jullices, it Ihall and may be inforiperor'^iLJe- '?wiul for every fuch Informer or Defendant to appeal to the Jullices of the Peace at th-e next Qiiarter- fendant ag- Sdfioiis to bc liolden in and for the County, Shire, Stewartry, City, Town or Place where the For- grieved, may feitures fliall be incurred, who arc hereby authorized and impowered to hear, adjudge and determine c£i:.ner°Seiri- ^!^ fame, and whofe Judgincnt therein (hall be hnal ; and the faid Commilfioners for Excife, and Com- ons. miffioncrs f^r Appeals (in cafe of Appeal) and all jufiices of the Peace aforefaid rcfpediveiy are hereby ]^P™|P°|^i'l3int autlicrizcd ant4 required, upon Complaint or Into;mation upon Oath exhibited and brought before en OaX'th'e"" them refpecli elv, for any Forfeiture incurred or Offence committed by any Perfon or Perfons contrary Hartics to be to this Ac'f (which Oath the faid Commiffioners and Juftices of the Peace reipetftively are hereby au- iicm"""'"' ■'"'^ thorized to adminifter) to fummon the Party or Parties accufed ; and in cafe ot any fuch Complaint or "■■'"' Information exhibited againft any Body Politick or Corporate, to fummon the Chief Officer or Offi- cers of luc!) Body Politick or Corporate, and upon the Appearance or Contempt of any fuch Perfon (o andjudi:m;nt fummoncd, to proceed to the Examination of the Matter of FacT: ; and upon due Proof made thereof t« be given e.ther by the voluntary ConfelFion of the Perfon or Perfons fo fummoned, or by the Oath of one or thereiipon, ^■^Q^-^ Credible Witnefs or WitnelTes (which Oath thiy the faid Commiinoners and JulVices refptx^ilively ' have hereby Power to adminilfer) to give Judgment or Sentence thereupon ; and to award and iifue out Forfeitiircs to be Warrants under their Hands refpeclivelv, for the levying of fuch Forfeitures and Penalties as arc by and Sale t'^is^Ad impofed, upon the Goods and Chattels of fuch Perfon or Perfons, or Body or Bodies Politick or Corporate, and to caule Sale to be made of (lich Goods and Chattels, if they Ihall not be redctm- Forwant ofDi- e^^ within fourteen Days, rendering to fuch Perfon or Perfons, Body or Bodies Politick or Corporate, nref., Offender the Overplus (if ajiy bc) and for want of fufficient Dirtrefs, othcrwife than ia the Cafe of a Body Po- t"d, '■°™™"- htick or Corporate, to imprifon the Party or Partits offending till Satisfadion be made. One Moiety of XIV. And It is hereby further enacted. That all Forfeitures and Penalties which fliall bc rc- tM^m^T *^'^^'^"' ^*' ^^)y O'^^i'^'^a committed againft this Aof (all neceflary Charges for the Recovery thereof bring
