Where under the provisions of the twenty-third section of the Customs and Inland Revenue Act, 1878, the proceedings for any penalty therein referred to are taken in England upon information of a police constable, such proceedings shall be in accordance with the provisions of the Act of the eleventh and twelfth years of the reign of Her present Majesty, chapter forty-three, and any Acts amending the same, including the Small Penalties Act, 1865, notwithstanding anything contained in the seventh section thereof.
The provision contained in the second section of the Act of the fifth and sixth years of Her Majesty's reign, chapter ninety-three, relieving any manufacturer of tobacco from liability to the penalty imposed by the first section of that Act shall not extend to relieve him from such liability in case he shall make use of any oil in the manufacture of roll tobacco other than essential oil for the purpose of flavouring, and olive oil in the process of spinning and rolling up the tobacco.
The word " oil " in section four of the said Act shall be read as meaning olive oil and essential oil only.