Duties on liaings of hats.

How duty on hats to be charged in future.

Every hat sold to be stamped on the lining.

out fixing out such notice, he shall for every hat sold forfei 40s. 8.5.

And if any person shall cause such words to be put up, with out being licensed, he shall forfeit 50%.

S. 6. And no person required by this act to be licensed, shall unle licensed, vend any hats upon pain of 50l. s. 3.

Which penalties are recoverable in the following manner, those of 501. in the courts at Westminster only, but that of 40 before any justice of the peace, who, on information with six months, may convict the party, on the oath of one w ness, and levy the penalty by distress and sale; and where goa cannot be found, commit the offender for three month but the party aggrieved may, upon giving security, to value of the penalty and costs, appeal to the next general qu ter-sessions, and the said justice may mitigate the penalty, so such mitigation do not reduce the penalties to less than one iety above the costs. Witnesses also neglecting to appear for 40s. s. 21.

The penalties (if sued for within six months) go one moie to the king, and the other, with costs, to the informer; and default of prosecution within that time, to the king, recovera by action only. s. 17, 19.

44 Geo. 3.

And by the said stat. 44 Geo. 3, c. 98, there. shall be charged for every hat made wholly of felt, wool,stuff or beaver, or leather, or any mixture of the said substance, or with any substances, not exceeding the price of 4s. uttered or sold, by any 'person taking out such licence

Exceeding the value of 4s. and not above the ⚫ value of 7s.

Above the value of 7s. and not exceeding the <value of 12s.

Exceeding the value of 12s. and not exceeding ⚫ the value of 18s.

Exceeding the value of 18s.

L.

0

01

0

0

0

And by 36 Gco. 3. c. 125, the duty shall be calcu according to the full value of the hats, and of all the m ings and other ornaments, (except gold and silver lace) s exposed to sale therewith. s. 3.

And every hat made wholly of felt, wool, stuff, beave leather, or any mixture of the said substances, or any of t or with any other substance, by whatever name such shall be called, shall be liable to the duties. s. 3.

And every such hat, which shall be sold and delivered, ↓ previous to such delivery,be lined or covered in the inside o

For the general form of conviction authorized by stat. 26 3. c. 82, see head Recovery of penalties.

4

town thereof with silk, linen, or other proper materials, whereon a stamp to denote the duties shall have been stamped according to this act. s. 8.

without a

And no person (other than a manufacturer or licensed dealer Penalty on ling to other licensed dealers, as aftermentioned), shall sell selling a hat and deliver upon sale, or receive any thing of value, by way stamped lining barter or in exchange for any hat subject to the said duties, therein no lining or inside covering shall be affixed at the me of such sale or delivery, or wherein there shall be a lining Finside covering affixed, that shall not be stamped accordto the directions of this act, or that shall not be stamped ■ stamp, placed in the inside of the crown in such manas to be visible therein, or that shall be stamped with a pof less value than by the former or this act is required, pain of 101. s. 8.

And if any person shall cut out, or tear out, from any such Penalty for afthe lining or inside covering, or any piece thereof, have fixing linings the impression of the stamp thereon, after the same shall that have been been used or worn, or disposed of with such hat, with

nt to affix the same to any other hat liable to duty, all affix the same thereto, after such stamp shall have used or worn, or sold, the person so offending shall forfeit

$. 9.

used.

without a

And if any person (other than licensed dealers, buying from Penalty for licensed dealers) shall receive on sale, or if any person buying or WEAR OR USE any hat wherein no lining or inside cover. wearing hats shall be affixed, at the time of such delivery, or if such stampedlining. being so used or worn, wherein a lining or inside covering be affixed, shall not be stamped according to the direcof this act, or shall not be stamped with a stamp placed in in a visible manner, every such person shall forfeit 101.

any person who shall offend against this act, shall, before Either party ction, discover the other person offending, he shall be may inform ted to give evidence, and be discharged from any penalhim incurred for any offence against this act, previous to discovery, s. 13.

t it shall be lawful for any licensed dealer to sell to any Licensed deallicensed dealer, any hat wherein no lining shall be affixed, ers may sell to ped, or marked, as aforesaid.

s. 6.

ས་

one another, so it shall be lawful for any licensed dealer to sell to any or to any perlicensed dealer any lined hats, for the purpose of selling sonfor exportame again for home consumption, or to any person what tion.

for exportation, before such time as the lining or inside co

in

g thereof shall have been marked or stamped., s. 11.
dary person may export any number of hats, not less
tity than one dozeu in one package, either lined or unlined,
Imed, then without being stamped. s. 18.
any person shall hawk or carry about for sale any hat
to the duties, without any lining or inside aovering,

li

than a dozen in package, inay be exported. Persons hawk

Oring about hats

without a without one duly stamped according to this act, it shall be law. stamped lining, ful for any person to seize, and carry before any justice any such may be appre-person so offending; and every person so seizing such offender

hended.

How manufacturers and dealers are to proceed in

and carrying him before such justice, shall, upon his being convicted by his own confession, or the oath of one witness, and producing a certificate of such conviction under the hand of such justice (which the justice is to give without fee) be entitled to forty shillings, to be paid by the receiver general of the stamp duties; and such justice may commit such offender so appre hended and convicted, to the house of correction, for not exceeding six nor less than two calendar months. s. 15.

For the greater convenience in stamping materials, any per son may send to the stamp office any quantities proper for lin ing and covering the inside of the crown of hats, and cut into stamping their shapes for that purpose; and the officers shall, before the said linings. materials shall be stamped, take an account of the number of shapes, and of the several duties required by the person, bring. ing the same to be stamped thereon, and enter the same in a book; and upon taking such account, shall stamp with one of the said stamps, one of the pieces of every such lining, the per son bringing the same to be stamped, paying the duties payable for the same. S. 4.

In what part stamp to be

put.

Discount..

Commissioners

counts with

dealers or ma

And the person bringing any linings, or inside coverings for the crown of hats, to be stamped, shall, on request, declare the uses of the different parts, and also the manner of affixing there of, in the crown of any hat, and shall shew, in what part the stamp can be put, so as when affixed in any hat, to be visible: and the commissioners are to make such regulations as they think fit, as well to prevent the concealment of the stamp alfixed in any hat, as to prevent the stamps sold therewith from being made use of again; which regulations, fairly printed, shall be delivered to every dealer, at the time of taking out the first lis cence, and so with every future licence, if any alteration shall have been made in such regulations.

8. 7.

Also any licensed dealer may send to the head office, any num. ber of hats, not less than one dozen at one time, whereon & lining or inside covering shall then be affixed, to be stamped, and the officers shall cause the lining to be stamped in some conspicuous part thereof, according to the directions of the person bringing such hats to be stamped, paying the duties payable for the same, subject to the discount herein allowed. s. 11. And the commissioners shall allow to persons that shall par chase stamps at the head office, to the amount of ten pounds at one time, 10l. per cent. 44 Geo. 3. c. 98. schedule C.

But it shall be lawful for the commissioners to open an ac may open ac- count in books to be provided for that purpose, with any deal er in, or manufacturer of, linings for hats, who shall have given nufacturers, on security by bond, for payment of the duties as aftermentioned, certain cond.. and from time to time, to stamp materials or linings, and return the same stamped upon the credit of such person, such person first delivering to the commissioners or their officers, a note in

Writing, of the quantities of linings required to be stamped, and
the amount and denomination of the stamps, and on the re-deli-
tery of such linings stamped, signing a sufficient receipt for
the same; for which payments, the same discount may be made
as in case of present payment of the duties; and every person,
upon whose credit any stamped linings shall be returned, and
payment thereof foreborne, shall previously give bond to his
majesty, in not less than one hundred pounds, and in cases re-
quiring a higher security, not exceeding the probable amount of
e duty payable by such person for not exceeding one year,
or less than six months, with a condition that such person shall,
om time to time, well and truly make payment of all such sums,
hich shall be payable according to this act ; and the commis
ers are to fix the times of making such payments, and speci-
the same in the condition to every such bond, and the same
all not in any case be by less than two payments in the year,
equal intervals, and every such bond may be renewed as often
the same shall be forfeited, or the party shall die, become
krupt, or insolvent, or reside in parts beyond the seas; and
me shall at any time, at the request of the obligor, be de
lup, or if detained, put in suit before the end of the se
term after such request, or in default, be void. s. 5.

any stamp upon any lining or inside covering, or any line Stamped line or inside covering whereon such stamp is, shall be damaged ings damaged. tendered unfit for use, and such lining shall not have been may be ex or worn, or sold with any hat, (36 Geo. 3. c. 125.) changed. such dealer may bring all such linings so damaged, to ead office, or some other office to stamp any linings or incoverings in lieu thereof, with stamps of the same denomi without fee. s. 14.

here any person shall make any bargain for the sale of any Price of hats er shall deliver in any bill for any such hat, such person in bargains distinguish the price from the amount of the duty, and bills to be div a distinct charge for the stamp. s. 17. tinguished from duties. ay person shall counterfeit any stamp, or the impression Persons counor shall utter, or sell, or expose to sale, any piece of silk, terfeiting for other material, with such counterfeit stamp thereon, or stamps guilty person shall privately use any stamp, directed to be used of felony. act, such person shall suffer death, without benefit of

. 19.

penaltics shall be divided (if sued for within six calendar Application Joue moiety to his majesty, and the other to the infor. and recovery nd they may be recovered with costs in the court of Ex. or penalties. at Westminster. 8. 22.

it shall be lawful for any justice of the peace to hear Jurisdiction mine any offence against this act ; and upon informa- given to justi complaint, within six calendar months, to summon the ces to hear and accused, and also the witnesses on either side, and to ex- determine of fences into the matter of fact, and upon due proof thereof, either Confession of the party, or the path of one witness, tə dgment for the penalty. s. 23.

Justice may

mitigate peHalties.

Form of con

viction.

Appeal may be

ruade to the quarter sessioni,

Convictions not removeable.

Penalties on

witnesses for default.

But it shall be lawful for the said justice to mitigate any such penalties, the reasonable costs of the officers and informers be. ing always allowed, over and above such mitigation, and so as such mitigation do not reduce the penalties to less than one moiety over and above the said costs. s. 25.

And the justice shall cause the said conviction to be made out in the form following, or in any other form of words to the like effect, (that is to say),

Be it remembered, that on the year of our Lord.

day of

-A. B. of

in the

-in the

county of
was convicted before me C. D. one of his
majesty's justices of the peace for the said county, residing near
to the place where the offence was committed, for that the said
A. B. on the-

day of—

the-
-of-in the said county of
state the offence against the act] contrary to
case made and provided. Given under my

day of

-now last past, at ——— did [Hero the statute in that hand and seal, the

Which conviction the said justice shall cause to be written fair ly upon parchment, and returned to the next general or quarter sessions, there to be filed of record. s. 25.

And the said penalties so adjudged, shall be divided, one moie ty to the informer, and the other moiety (the necessary charges for the recovery thereof being first deducted) to the use of his majesty. s. 23.

And the said justice is to issue out his warrant for levying any such penalties so adjudged, on the goods of the offender, and to cause sale to be made thereof, in case they shall not be redeemed within six days, rendering to the party the overplus (if any); and where goods of the offender cannot be found sufficient to answer the penalty, to commit the offender to the house of correction, there to remain for three calendar months.

S. 23.

But any person aggrieved by the judgment of such justice,may, upon giving security to the amount of the penalty, together with such costs as may be awarded, if the judgment shall be affirmed, appeal to the justices at the next general or quarter sessions, who are to summon and examine witnesses upon oath, and finally hear and determine the same; and in case the judgment shall be affirmed, such justice may award the person appealing to pay such costs, as to them shall seem meet. And such conviction shall not be removed by certiorari into any court whatsoever. s. 25.

s. 23.

Persons summoned as witnesses, either on the part of the pro secutor, or person accused, who shall not appear, not haring a reasonable excuse, shall forfeit five pounds, to be levied as the other penalties. s. 21.