Taxation Act 1698

XXII. Recital of Stat. 8 W. III. c. 21;

Two Justices may dertermine the Penalties of the said Act; who may issue their Warrant for levying the same, &c.

And whereas the pecuniary Penalties inflicted by an Act made in the Eighth Yeare of His Majesties Reigne for laying severall Duties upon Leather for the terme of Three Yeares are directed to be sued for by Action of Debt or on the Case or by Bill Suit or Information in some Court of Record whereby the Recovery of those Penalties are not only tedious and chargeable but troublesome and vexatious by multitudes of popular Actions and Informations brought by common Informers For the preventing whereof and more easie and speedy recovering the pecuniary Penalties inflicted by the said Act be it further enacted by the Authority aforesaid That from and after the Tenth Day of May One thousand six hundred ninety nine it shall and may be lawfull to and for any Two or more of the Justices of the Peace resideing neare to the Place where any such Forfeiture shall be made or Offence committed to heare and determine the same who are hereby authorized and required upon any Information exhibited or brought for any of the pecuniary Penalties by the said Act inflicted to summon the Party accused and alsoe the Witnesses on either Side and upon the Appearance or Contempt of the Party accused in not appearing (upon Proofe of Notice given) to proceed to the Examination of the Witnesses upon Oath (which Oath they are hereby impowered to administer) and to give Judgement or Sentence accordingly and where the Party accused shall be convicted of the Offence alledged against him to award and issue Warrants under their Hands for the levying of such Penalty or Penalties on the Goods of the Offender and to cause Sale to be made thereof in case they shall not be redeemed within Six Daies rendring to the Party the Overplus (if any be) And if either Party shall find himselfe agrieved by the Judgment of the said Justices then he or they may appeale to His Majesties Justices of the Peace at the next Quarter Sessions in like manner as by the said recited Act is mentioned in case of Appeale