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Taxation Act 1691
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V.Justices of Peace, &c. may act upon Informations about Excise.
Persons refusing to attend, &c.; Penalty.
And bee it further Enacted That it shall and may be Lawfull to and for the Com[m]issioners of Excise and Justices of Peace respectively upon any Informac[i]on exhibited before them for any offence com[m]itted against the Laws of Excise to Sum[m]on any p[er]son or p[er]sons (other then the Partie or Parties accused) to appear before them at a certain day time and place to be inserted in such Sum[m]ons and to give evidence for discovery of the matter in controversie before them and in case of neglect or refusal to appear or if upon appearance such p[er]son or p[er]sons shall refuse to give Evidence when hee shall be thereunto required Every such p[er]son soe makeing default shall forfeit and lose for every such offence any Summe or Sum[m]es of Money not exceeding fourty shillings to be imposed recovered leavied and disposed in manner as herein after is menc[i]oned
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