nor to any costs, nor fhall the defendant in such profecution be fined above one fhilling. f. 29. And no writ fhall be fued out againft, nor a copy of any procefs ferved upon any officer of excife, or against any perfon acting by his order, and in his aid, for any thing done in the execution of his office, until one month next after notice in writing fhall have been delivered to him, or left at his abode, by the attorney for the party who intends to fue out fuch writ; in which notice fhall be contained the caufe of action, the name and abode of the person who is to bring such action, and the name and abode of the attorney; and a fee of 20s. fhall be paid for preparing and ferving fuch notice. f. 30. Any of the faid officers or other perfons acting in their aid, within one month after fuch notice, may tender amends to the party complaining, or to his attorney, and if not accepted, may plead fuch tender in bar; and if upon iffue joined thereon, the jury fhall find the amends tendered fufficient, then they fhall give a verdict for the defendant; and in fuch cafe, or in cafe the plaintiff shall become nonfuited, fuch defendant shall be intitled to cofts; and if the jury fhall find against the defendant, then they fhall give a verdict for the plaintiff, and fuch damages as they fhall think proper, together with cofts. f. 31. And no plaintiff fhall produce any evidence, except fuch as fhall be contained in the notice, or fhall recover any verdict, unless he shall prove on the trial that such notice was given; and in default of fuch proof the defendant shall recover a verdict and cofts. /. 32. On neglect of tendering amends, fuch perfon may, by leave of the court, at any time before iffue joined, pay into court fuch fum of money as he fhall fee fit. /. 34. officers. And if any action fhall be brought against any officer of Limitation of excife, or any others acting in their aid, in the execution or actions against by reafon of their office, the fame fhall be brought within' three months, and fhall be laid and tried in the county where the facts were committed, and the defendant may plead the general iffue, and give the special matter in evi dence; and if the plaintiff fhall be nonfuited, or difcon- Treble costs. tinue, or if upon a verdict or demurrer, judgment shall be given against him, the defendant may recover treble costs. 134. And if any goods liable to excife, or inland duties, fhall Proof of duty be feized by virtue of any acts now in force, or hereafter to being paid to lie on the clai be made, or if any action fhall be brought by the owner or claimer of any fuch goods against any fuch officer, or any perfons acting in their affiftance, for any thing done in pur F 4 fuance mant. Licence to the common brew To the brewers fuance of any fuch acts, the proof of the payment of the duties fhall he upon the owner or claimer. /. 35. In the execution or by reason of their office.] An excise officer is intitled to notice under the above act before an action is brought against him; although the act for which the action is brought is illegal and not warranted by his official capacity, if the fame was done bona fide in the fuppofed execution of his duty; as where, after a violent affray with fmugglers, he meets with and affaults an innocent perfon palling immediately afterwards, whom he fufpects to be of the gang, for the act was clearly intended to protect fuch officers, as acting in the bona fide discharge of their duty, were inadvertently guilty of exceffes beyond the strict line of their duty. Mic. 33 Geo. 3. Daniel v. Wilfon 5 Term Rep. 1. Every common brewer of fmall or table-beer, not being a common brewer of firong beer, fhall take out a licence er of fmail beer. From the officers of excife, for which he fhall pay 1. t. And every common brewer of firong beer, fhall take out a of Arong beer. licence and pay for the fame, if the quantity of beer brewed by him, fhall not exceed within the year, ending 5th July in each year, previous to his taking out the licence, the quantity of 10co barrels, 1.' 10s. 21. if it exceed 1000 barrels and be under 2000 And every person who fhall after 5 July, 1784, firft become a common brewer of strong beer, thall previously take out a To be renewed licence as aforefaid, and at the end of every year, fhall pay annually. fuch further additional duty for fuch licence, according to the number of barrels fo brewed by him within the preceding year, and if he fhall neglect to take out fuch licence, and renew the fame annually, ten days at least before the end of the year, he fhall forfeit 50l. 24 Geo. 3. Seff. 2. c. 41. f. 1, 2, 7. And if the common brewer of small or table beer, shall neglect to take out a licence, and renew the fame annually in like manner, he shall forfeit rol. /. 7. But perfons in partnership need only take out one licence for one houfe. f. 8. And by 27 Geo. 3. c. 13 Schedule (F), there fhall be paid for every barrel of beer or ale above 6s. a barrel (exclufive of the duty hereby impofed, and not being two-penny ale mentioned in the 7th article of the treaty of union, nor being table beer brewed in England by common brewers, according to 22 Ges. 3, which fhall be brewed in Great Britain by the common brewer, or person who £. s. fhall fell or tap out beer or ale, publicly or privately, to be paid by the brewer And for every barrel of beer or ale of 6s. the barrel or under (exclufive of the duty) brewed as aforefaid d. 0 8 0 10 I 4 0 3 union, to be paid by the brewer or victuallero 3 411 For every barrel of French beer, ale, or Duty on beer and ale. mum, Allowance to the common brewers. mum, (36 gallons English beer measure 27 And for every barrel of beer, ale, or mum, (other than from France) imported from beyond feas, to be paid by the importer And by 12 Ann. ftat. I. c. 2, continued by the annual malt acts, there fhall be paid for every barrel of mum (which by the last continuing act paffed in 33 Geo. 3.) shall after 23d June 1793, and before the 24th of June 1794, be made or imported within England, over other duties to be paid by the maker or importer And there fhall be allowed upon every barrel of beer or ale, above 6s. the barrel, (exclufive of the duty, and not being table beer) brewed within the cities of London and 'Westminster, or within the weekly bills of mortality, and returned by the gager Not within the faid cities, nor within the weekly bills In Scotland 43 06 Which allowances shall be paid at the end of every four months, out of the monies arising from the duties on malt, upon the common brewer, producing to, and leaving with the collector, a certificate from the officer who received the duties upon the beer or ale brewed, certifying that fuch duties have been paid, and which certificate he is to give gratis; and the collector is forthwith to pay to the perfon producing fuch certifi cate, the faid allowances, and if he have not fufficient money in band arifing from the duty on malt, then the commiffioners are to pay the fame. 20 Geo. 3. c. 35. f. 6, 7, 8. 3. Over and above the excife duties on mum imported, there is a duty of customs, alfo to be paid for the fame, of 9s. 10d. the barrel, 75. 100. whereof is drawn back on exportation. 27 Geo. 3. 4. 13, Schedule, (A). And And by the fame act of 27 Geo. 3. c. 13, There shall be Drawbacks. allowed for every barrel of beer or ale, above 6s. the barrel, (exclufive of the duty) and not being two-penny ale mentioned in the 7th article of the treaty of union, nor being table beer, which fhall be brewed as aforefaid, for which the duty fhall have been paid, and exported as merchandise to foreign parts, a drawback (deducting three-pence per ton, for the charges of the officers) of 8s. And there fhall be allowed, for every barrel of beer or ale Bonaty. above 6s. the barrel, exclufive of the duty, which shall be proved to have been brewed in Great Britain, from malted corn, and whereupon the duties for ftrong beer or ale fhall be proved to have been paid, and which shall be exported to foreign parts as merchandise, when barley is at 245. per quarter or under, a bounty of Is. 2. On auctions, and things fold by auction. By 17 Geo. 3. c. 50. . 1, Every auctioneer, within the Auctioneers licities of London and Westminster, and the weekly bills of cences. mortality, fhall pay annually for a licence, to exercise the faid business, twenty fhillings (and three five per cents thereon, 19 Geo. 3. c. 25. 21 Geo. 3. c. 17. 22 Geo. 3. c. 66.) making in the whole 1. 3. And every auctioneer without the cities of London and Weftminster, and the weekly bills of mortality, fhall pay annually for a licence to use the faid business five fhillings (and alfo three five per cents thereon by the above acts) making in the whole 5s. 9d. But no perfon authorifed by the lord mayor and court of aldermen of London, to act as a broker within the said city, fhall be liable to the payment of any greater yearly fum than five fhillings for a licence to act as an auctioneer within the cities of London and Weftminster. 17 Geo. 3. c. 50. /. 2. 4 And by 19 Geo. 3. c. 56, No perfon, who fhall exercife the bufinefs of an auctioneer, or feller by commission, at any fale of any eftate, goods, or effects whatsoever, by outcry, knocking. down of hammer, by candle, by lot, by parcel, or by any other mode of fale at auction, or whereby the highest bidder is deemed to be the purchaser, or who shall act in fuch capacity, fhall prefume to deal in, vend or fell any eftate, goods, or effects 4. Note, that five per cents were afterwards impofed by the acts 19 Gro. 3. 6. 25, 21 Geo. 3. &. 17, and 22 Geo. 3. c. 66, on all the then existing excife duties; 55. gd. is therefore payable for this licence, what |