Taxation (Tobacco and Sugar) Act 1685

XIV. Penalties how recovered.

Officers only may sue; Oath by Officers to execute Act; Proof of Payment of Duty to lie on Claimant, &c.

And bee it further Enacted by the Authoritie aforesaid That all Penalties and Forfeitures incurred by vertue of this Act shall and may be recovered by Action of Debt Bill Plaint or Information in His Majestyes Court of Exchequer or in any of His Majestyes Courts of Record at Westminster And that one Moyety of all Penalties and Forfeitures herein mentioned shall be to the Kings Majestie His Heires and Successors and the other Moyety to such Person or Persons as shall Sue for the same wherein noe Essoigne Protection or Wager of Law shall be allowed or any more then one Imparlance Provided alwayes That noe Person or Persons shall sue for the aforesaid Penalties or Forfeitures but such Officer or Officers as shall be appointed by His Majestie or by any Authority derived from him for the managment of His Customs or the Dutyes imposed by this Act. And bee it hereby alsoe Enacted That all Officers Deputyes Clerks or Servants which shall have any Office or Imployment in the Managing Collecting or Attending upon the Collection of this Duty shall before their Entring upon their respective Offices Trusts or Employments take their respective Corporall Oathes for the due and faithfull Execution and Discharge to the best of their knowledge and power of the severall Trusts and Employments committed to their Charge before the Commissioners or Chiefe Managers of the Customs or this Duty or before the Customer or Comptroller in any Out-Port of the Kingdome; And if any Commodity seized for any Offence committed against this Act shall be claimed by any Person whatsoever or any Personall Information shall be brought or commenced against any Person for the recovering of the Dutyes or Forfeitures granted by this Act the Onus probandi or the proofe whether the Dutyes thereof be paid or secured shall lye upon the Claimer or Defendant and shall not be incumbent on His Majestie or any Prosecutor or Informer on behalfe of His Majestie or himselfe; Provided such Seizure or Information be made or brought by Officers or Persons imployed in His Majestyes Customs or the Dutyes ariseing by vertue of this Act.