is mentioned That all Vintners Inkeepers Victualers Alehouse-keepers or other persons selling beer or ale by retail shall either wholly brew and make their own beer and ale or take the same from some common brewer And that every Vintner Inkeeper Victualer Alehouse-keeper or other as aforesaid doing otherwise by brewing part of his or their beer and ale and taking other part from a common brewes shall be liable and pay excize nevertheless as if he or they had themselves brewed all and every part thereof upon pain of forfeiting all such beer or ale which he or they shall take from such common brewer or else the value thereof to be leviad by distress âs hereafter is directed Provided always and be it Enacted that no Distress made or taken by vertue of this present Act of the goods and Chattels of any Vintner Inkeeper Victualer alehouse-âeeper or other brewing making and selâing by retail any beer ale Aqua-vitae or strongwaters shall be sold or disposed of untill fourteen dayes after any such Goods or Chattels shall be distrained and within ãâã at time any such Vintner Inkeeper Victuâler alehouse-keeper or other person as aforeâaid finding him or themselves grieved shall or may make his or their complaint unto one or more of the next Iustices of the Peace who upon such complaint to him or them made by such party or parties are hereby authorized and required to hear and examine the same upon Oath which Oath any one or more of the said Iustices are hereby authorized to administer and finally âo determine the matter of complaint and to âmitigate any fine penalty forfeiture inflicted or imposed upon any such person by this present Act so as by such Mitigation the same may not be made less than double the value of the Duties of the Excize which should or ought to have been paid besides the reasonable costs and charges of the Officer or Officers distraining to be allowed by the said Iustice or Iustices nor the party complaining receive Incouragement to continue the practise of any Fraud Deceipt Obstinacy or Disobedience in breach of any clause oâ Article of this present Act. Provided nevertheless That if any person distrained and complaining as aforesaid shall not prosecute his or their complain unto an hearing and sentence before the saiâ Iustice or Iustices within the aforesaid timâ of Fourteen days that then the said Commissioners or their sub-Commissioners respectively shall and may proceed to the sale and diâposal of the Goods and Chattels distraineâ in such manner as they âr any of them maâ lawfully do and in all other cases of distresâ and as hereafter in this Act is mentioned anâ expressed And for the more regular and orderly putting in execution of this present Act be ãâã Enacted and Ordained by Authority aforesaid That there be an Office constituted and erected in the City of Dublin to be called and known by the name of The Office of Excize or New Impost and to be managed and governed by Commissioners not exceeding Five in Number and also a Surveyor all to be appointed by the Lord Lieutenant Lord Deputy or other Chief Governour or Governours of Ireland for the time being and to be commissioned under the Great seal of this your Majesties Realm to have and to hold to them respectively during their good behaviour respectively which said Commissioners or any three or more of them shall have power and are hereby authorized from time to time with the approbation of the Lord Lieutenant Lord Deputy or other Chief Governour or Governours of Ireland for the time being to chuse and appoint such fitting Clerks Searchers Wayters Messengers and all other Officers for the City Suburbs and Liberties of Dublin and the Port of Dublin and the several Creeks and Members thereof as they may necessarily have occasion to imploy for the advantage of your Majesties service and the same again from time to time with the approbation aforesaid to displace and place others in their Rooms and to allow them and every of them such several yearly Wages to be paid Quarterly out of the Receipts of the said Office and other accidental Rewards for their pains and service as the said Commissioners or the major part of them shall think fit and reasonable and as shall be allowed and approved of by the Lord Deputy or other chief Governour or Governours of Ireland for the time being as aforesaid and for all the other Cities Counties and Ports of this Kingdom and the several Creeks and Members thereof excepting the City Suburbs and Liberties of Dublin and the Port of Dublin and the Creeks and Members thereof That the Lord Treasurer of Ireland for the time being shall have power and is hereby authorized from time to time to chuse and appoint such fitting Clerks Searchers Wayters and Messengers as they may necessarily have occasion to imploy for the advantage of your Majesties service and the same again from time to time to displace and place others in their Rooms and to allow them and every of them such several yearly Wages to be paid Quarterly out of the Receipts of the said Office and other and other accidental Rewards for their pains and service as the said Lord Treasurer shall think fit and reasonable and as shall be allowed and approved of by the Lord Deputy or other chief Governour or Governours of Ireland for the time being as aforesaid That the Commissioners of the Excize for the time being are hereby appointed to be Governours and chief Commissioners of and for the said Office Which said Commissioners and all others from time to time as shall be imployed under them shall before they enter upon their respective Imployments take the Oath of Supremacy prescribed by the Statute made in Ireland in the second year of the Reign of the late Queen Elizabeth and the Oath of Allegiance prescribed by Statute in England made in the time of the late King James and likewise the following Oath mutatis mutandis for their true and faithful performance of their respective Trusts viz. YOU shall swear to be true and faithfull in the place of Commissioner Sub-Commissioner Collector c. for the Excize during the time you shall be a Commissioner Sub-Commissioner Collector You shall according to the best of your Knowledge power and skill execute the same diligently faithfully and impartially You shall make and deliver a true Accompt of all your Receipts from time to time and further do all things without having any private respects to your self in prejudice of His Majesties Revenue So help you God c. Which Oath the Lord Chief Baron of His Majesties Exchequer is hereby authorized to administer unto the said Commissioners and the said Commissioners or the major part of them unto all other imployed under them That all Parishes Parts and Places of the City and County of the City of Dublin and County of Dublin and all and every the Baronies Parts and Places of the same shall be subject to
the Rule and Government of the said Office That the like Office and Offices and so many of them and in them such or so many subordinate Commissioners Sub-Commissioners or Collectors or subordinate Commissioners Sub-Commissioners or Collectors from time to time shall be nominated and appointed in all or any of the Counties of this Realm and in all other Cities Towns Ports and places thereof as the said Commissioners or the major part of them shall from time to time think fitting to be approved of by the Lord Lieutenant Lord Deputy or other Chief Governour or Governours and Privy Council of Ireland for the time being Which said subordinate Commissioners sub-Commissioners or Collectors shall take the like Oath as aforesaid respectively before the Lord Chief Baron of his Majesties Exchequer or before the said chief Commissioners or any two of them or before any of His Majesties Iustices of the Peace which Oath the said Lord chief Baron Iustices and Commissioners are hereby authorized to administer the same accordingly and every the said subordinate Commissioners sub-Commissioners or Collectors so to be appointed as aforesaid shall enter into Recognizance with good security to His Majesties use in such sum or sums of Money as shall be thought fit and reasonable before the Lord chief Baron of His Majesties Exchequer with condition for the due execution of his or their places and paying monthly all monies by him or them received for Excize their own and Officers Salaries and other contingent charges first deducted and accounting quarterly into his Majesties Exchequer at Dublin And the said Commissioners subordinate Commissioners sub-Commissioners or Collectors shall have for their several pains in and about the said business such reasonable sums of monies allowed them by way of Poundage or otherwise as the Lord Lieutenant Lord Deputy or other chief Governour or Governours and Privy Council of Ireland shall think sit That the said Office or Officers in all places where they shall be appoined shall be kept open all days except the Lords day or Holy days in all places from nine of the clock to twelve in the forenoon and from two of the clock till five in the afternoon of each day for the taking and enregistring the Entries of all Merchants Retaylers Brewers and others and for the receiving all monies which shall be due and payable by all or any of them and for other things necessary to be done touching the business of Excize and affairs relating thereunto That the several surveyors searchers Wayters and all other Officers which shall from time to time be deputed or appointed thereunto by the said chief Commissioners under the hands and seals of them or the major part of them in the several Ports Creeks Havens and other Members of the same within this Realm shall have full power and authority to go on board and enter into any ship or other Vessel whatsoever as well by night as by day arriving and coming into any the several Ports Havens Creeks or other places and not only to continue there on board until such ship or other Vessel shall be fully unladen and discharged but also by night as by day to enter as well into all other ships Gabbards Hoys Barks bottoms or other boats or Vessels whatsoever as in the day time to go and enter into all Houses Cellars Vaults shops ware-houses store-houses store-cellars or other places belonging to any person whatsoever where they shall have just cause of suspicion to see survey and make search for any Goods or commodities excizeable either put on board any ship or Vessel or taken out or carried away or intended to be carried away without due entry first had and made of thâ same or payment of such Excize as shall ãâã due and payable thereupon and the saiâ Goods as also all other Goods excizeable and Merchandize whatsoever which they or any of them shall meet find or discover to be carrying or conveying either by Land oâ by water at unlawfull hours or times oâ before due Entry or payment had or made for the said Goods or Merchandizes or which shall be landed or attempted to be landed and laid on shore at any unlawfull place or places for landing Goods as in and by this present Act is before declared or without license or sufferance granted by the said Commissioners or their sub-Commissioners or Collectors respectively for the landing or shipping the said Goods or Merchandize to seize attach carry away and put into safe custody by bringing or causing them to be brought to the Office for Excize next adjoyning to the place when such Goods shall be so seized there to be deââined and kept And in case the said Goods and Merchandizes so seized shall not be claimed by the true and lawfull Owner or Proprietor thereof or by one deputed under his or their âands within one and twenty dayes after âeizure the said Goods shall be absolutely âorfeited and confiscated and shall and may âe sold at the next general day of sale to be âppointed by the Commissioners of Excize âr their sub-Commissioners respectively after âhat time and the proceed to be divided as âereafter in this present Act is directed and âppointed And in case such Goods or commodities so âeized shall be claimed within time aforeâaid and if the Owner or claimer as aforeâaid shall not make it appear unto the said commissioners of Excize their sub-Commissioners or Collectors respectively or unâo the major part of them or either of them âhat the said Goods and Merchandizes so âeized were or have been duly entered or ânladen and landed at a lawfull time and place as aforesaid or that licence or sufferance âad been obtained and granted for doing âhereof that then the said Goods and Merchandize shall likewise be forfeited and confiscated and sold and disposed of as hereafter in this present Act is directed and appointed And if it shall so happen that any Master Owner or commander of any ship or Vessel or any other person whatsoever shalâ refuse to permit or will not suffer anâ the aforesaid Officers to enter or come intâ or remain on board his or their ship Gabbard Hoye Barque bottom boat or otheâ Vessel or into his or their house Cellaâ Vault shop Ware-house store-House â storecellar or other place or places to searcâ as aforesaid or else permitting them or anâ of them so to do shall oppose hinder or restâ them or any of them in the seizing attacâing or carrying away any Goods and Meâchandize for the causes and Reasons aforâsaid shall for every such Offence forfeit Fift pounds to be levied by distress as hereaftââ is appointed Or if any Porter Carmaâ Waterman or other person or persons whaâsoever shall be aiding assisting or abettinâ to any other that shall oppose hinder or restâ the said Officers or any of them seizinâ attaching or carrying away any Goods â Merchandize as aforesaid or if any persoâ usually imploâed as Porter Carman or Waterman to carry roomage or remove Goodâ
shall if required thereunto by any sucâ Officer or Officers refuse to carry load anâ drive away any Goods and Merchandizeâ seized or attached as aforesaid to the Officâ for Excize next adjoyning to the place where the said goods shall be so seized and attached as aforesaid reasonable satisfaction being tendred and allowed them for their pains therein every such person shall for every such offence forfeit Ten pounds to be levied by distress or in default thereof the said offenders to be otherwise proceeded against as hereafter is directed and appointed That for the better accompting with the Merchants importers whose goods commodities or merchandizes are not liable to excize until sale of the same the said Commissioners their Sub-commissioners or collectors respectively in their several offices shall frame and keep a distinct and several accompt by the name of an Import accompt with all and every such Merchants whose several and respective Accounts shall constantly from time to time be armed and charged with the rest or remainder of all such goods and commodities as shall be remaining in his or their hands at or upon the Five and twentieth day of December One thousand six hundred sixty one as is before mentioned and with the several Entries of Goods which he or they shall make for any Goods or Merchandizes Inwards from beyond the Seas or from the Coast and again exonerated and discharged by what shall appear in the Excize books to have been paid upon the sale and delivery of all or any of the said Goods or Merchandizes and by the several Quantities of all or any of them which shall be shipped out and landed beyond the Seas or else in any other Port or Haven of this Realm and there entred of which he or they shall make Oath and all things else appearing by certificate or otherwise to be done with the sub-Commissioner or Collector there as is by this Act directed and appointed to be done upon the Importation of all Goods and Merchandizes Excizeable from any parts beyond the Seas Provided alwayes and it is hereby declared Intended and Enacted That for all Goods that shall be sent by Land carriage or otherwise by any such as Merchants aforesaid into the County or unto any City Town Burrough or Place whatsoever other than the Ports and Members thereof in this Realm and there entred as aforesaid every such Merchant upon his accompting with the said Commissioners sub-Commissioners or Collectors shall make good the Excize of all such Goods and Merchandizes by payment of the Excize of the same himself and is therefore to be allowed him by the buyer in the Price of his commodity any thing before in this present Act in any manner of wise to the contrary notwithstanding That the Commissioners of the Excize and their sub-Commissioners or Collectors respectively in their several and respective Offices once every Three Months without fail or oftner if they shall see cause shall take care for the ballancing and adjusting of the Merchants their Import accompts by calling and requiring them and every of them to bring and deliver to them respectively a particular accompt of all goods and Merchandizes excizeable which shall be remaining then on his or their hands at the time he or they shall be so called upon or required and if any such Merchant Importer or other person shall upon notice given him or them or upon notice or summons left at his or their usual place of abode or habitation warning him or them thereunto refuse or neglect to give in such accompt for the space of four dayes after such notice warning or summons as aforesaid every such Merchant or Importer shall be presently lyable to payment of the full Excize of all goods that shall be found to stand charged in the Excize books on his or their Import accompt by his and their rest and remainder as aforesaid and his or their entries of goods upon Importation which have not been discharged or cleered by payment of Excize or shipping out of such Goods and accordingly adjudged and warned by summons as aforesaid or otherwise to pay the same within six dayes next after following at furthest or in default thereof every such Merchant importer shall not onely forfeit double the value of all such goods as shall be found wanting resting or remaining on his Import Accompt to be levied as hereafter is mentioned but shall ever after be uncapable of taking up any goods or commodities Excizeable in any Port of this Realm either for his own or any others use without payment down of the Excize of such Goods as if he were a shop-keeper Retailer or consumptioner of the same But if such Importer shall upon demand or within four days after give in such Accompt as aforesaid then the said Commissioners of Excize their Sub-Commissioners and Collectors shall forthwith appoint one or more Officer or Officers to enter into all the Cellars Ware-houses store-houses store-cellars and oâher places whatsoever belonging unto such Importer to search see and try by taking an Accompt of the Quality and Quantity of the Goods and Merchandizes therein remainâng whether such Importers remainder do agree with his Accompt or no and to make report thereof unto the said Commissioners sub-Commissioners or Collectors respectively which report of such Officer or Officers in case of difference betwixt the Remainder and Accompt of such Merchant shall be reputed taken and esteemed for the true and just Remainder according to which the said Commissioners sub-Commissioners or Collectors shall proceed in making up his Accompt and then such Merchant making Oath before the saiâ Commissioners sub-Commissioners or Collectors respectively that the Goods and Merchandizes remaining viewed and seen by the Officer or Officers aforesaid and all other Goods shipped out by him by which his Accompt is to be discharged were all and every part and parcel of them such Goods and Merchandizes as had been bona fide formerly Imported by himself and entred in the excize office and there charged on his proper Import accompt and that the said Goods and Merchandizes founâ so remaining had not been sold or altered either directly or indirectly in their property since their first Importation and bringing iâ of the same into this Realm the said Commissioners sub-Commissioners and Collectors respectively allowing upon the accompt such Remainder and also such otheâ Goods and Merchandizes which such Merchant shall at any time betwixt the timeâ of his accompting have shipped out and landed in any part beyond the Seas or shipped out landed and entred in any otheâ Port or Member thereof in this Realm shaââ have power to adjust his accompt to thâ day and to receive Excize presently of hiâ for so much Goods and Merchandizes aâ shall be found wanting on his accompt without any further penalty any thing before in this Act to the contrary notwithstanding And so go on to the framing of â New Import accompt with him from thâ whole Remainder stated and agreed on
first buyer of all and every the said commodities and Merchandizes before his receiving of the same from the Merchant that hath already or shall hereafter import or bring in the same except as hereafter is excepted And unless the merchant importer shall or do happen to be a shopkeeper Retailer or one imploying the commodities of his importation for his own use and consumption in all and every which cases the duties of Excize shall be paid and satisfied by such Importer shopkeeper Retailer or other person as aforesaid upon the importing and landing of his or their Goods and before he or they be permitted and suffered to receive or carry his or their goods away from the Customehouse or other place of the Port in which they may happen to be landed and brought on shore and the rates and values before mentioned according to which the Excize is intended to be paid by this present Act as aforesaid are declared and enacted to be the rates and values mentioned and expressed in one book of rates and values hereafter following intituled A book of Rates and values of Goods and merchandizes imported according to which Excize is to be paid by the first buyer or importer respectively which said book of rates and values and every article rule and clause therein contained shall be and remain as effâctual to all intents and purposes as if the same were included particularly in the body of this Act And for the better levying and collecting all and every of the said duties of Excise aforesaid and preventing the many frauds deceipts and undue practises which may be had and used by evil disposed persons and others to elude this present Act. And be it further enacted and ordained by the Authority aforesaid That all and every the merchants importers who keep neither shop nor retail or consume the goods and commodities of their own importation inhabiting or trading within the city of Dublin and all other the Towns corporate Ports all other places of this Kingdom do at or upon the first day of January One thousand six hundred sixty one make and deliver unto the Commissioners of Excize hereafter mentioned their Sub-commissioners Collectors or oâher chief Officer resident at the Office of Excize under which he or they live or inhabit a ârue and perfect accompt whether they have âny imported or forreign goods and commoâities excizeable resting on his or their hands âr in the hands of any other to his or their ââse at the time of giving in such accompt or âccompts or no and if so to mention and âxpress the true species sortment kind quality ând quantity of all and every the same and âhall likewise make oath before the said Commissioners Sub-commissioners or other âhief Officer as aforesaid who or any one of âhem are hereby authorized required to admiâister the same that the Accompt then by him âr them given in is a true just and perfect acâompt as it is by him or them delivered in âhat they not colourably or otherwise under aây pretence whatsoever out of favour affection âr respect to themselves or any other or oâhers concealed omitted or left out any goods âr commodities resting or remaining on his or their hands or the hands of any other or others for his or their use at the time aforesaid And further That all and every the goods in the said accompt mentioned and expressed and shewn unto the Officer or Officers as hereafter is directed were Bona Fide imported by him or themselves and entred upon their landing in his or their names and not belonging unto or entred in the names of any other or others whatsoever and after and upon the delivering of every such accompt respectively the said Commissioners of the Excize or their Sub-commissioners Collector or chief Officer respectively are hereby charged and required to send one or more Officer or Officers to enter into the cellars vaults store-houses ware-house store-cellars or other places of every merchant delivering â giving in accompt as aforesaid to search see and try whether the quality and quantity of goods every or any such person hath in his or their hands or any other person or persons to his or their use do exceed such accompt or no and if the same be found to agree that then the accompt given in shall be the rise and beginning of a new accompt for the future to be had and kept in the Excize office with every the aforesaid merchants respectively who âorthwith upon the agreeing of their rest or âemainder as aforesaid shall make and enter ânto a sufficient obligation in the Law in âuch form and manner as hereafter is directâd and appointed to be done by known Merâhants entering and landing their goods not âo deliver all or any of the same before the duâes of Excize shall be duely and truly answerâd according to the purport and meaning of âhis present Act And in case any Merchant âporter or other liable to give in an accompt âs aforesaid shall neglect omit or refuse to âake and deliver in such accompt at the time âforesaid or else making and delivering in such âccompt and at such time as aforesaid shall âot upon demand thereof by such Officer or âfficers as shall be appointed as aforesaid ârmit and suffer him or them to enter into âs or their several Vaults store-houses âarehouses Storecellars or other places â search see and take Accompt of the quantity ând quality of all and every the goods and âmmodities Excizeable that shall be or reâain in all or any the same or shall conceal ââe or not shew all and every his and their ââults storehouses warehouses storecellars â other places or any Goods or commodities ââoresaid from the view and search of any such Officer or Officers shall for every such hâ or their default therein lose and forfeit ãâã sum of two hundred pounds to be levied â distress or else for want thereof the party offending to be committed to prison as heâ after is appointed That no goods wares commodities â merchandizes whatsoever excizeable from aâ after the said five and twentieth day of Dâcember One thousand six hundred sixty oââ be taken up or discharged out of any Gabbaâ Lighter Ship Vessel or Bottom whatsoeveâ coming from any part beyond the Sea beiâ not in leak or wrack to be laid on land or âden or put off or from any Wharf Key or aâother place on the land into any gabbard ligâter ship Vessel or other bottom whatsoever be transported or shipped off before such Gaâbard Lighter ship Vessel or other bottoâ have been first entred into the Custom house such Port or other place where such veâ shall happen to unlade or lade or at any othâ time or times but only in the day light thâ is to say from the first of March until the ãâã of September betwixt the sun-rising â sun-setting and from the last day of Septeâber until the first of March between the hoâ of seven in the
â aforesaid without demanding any Excizâ till he sell or dispose thereof but if any Merchant as aforesaid shall refuse to permit anâ Officer or Officers to enter into and searcâ his or their Cellars Ware-houses Store-houses store-Cellars and other places and to take an accompt of the quality and quantity of his or their Goods therein remaining every such Merchant shall for every such refusal forfeit one hundred pounds and if permitting entrance and search as aforesaid shall nevertheless afterwards refuse to make Oath that the Goods and Merchandizes viewed and seen by and shewn unto the Officer or Officers as aforesaid or by him shipped out as aforesaid were all of them imported by himself or for his accompt from beyond the Seas and entered upon his Import accompt in the Office of Excize and without alteration of property all and every such Goods shall be esteemed and reputed the Goods and Merchandizes of some other than such Merchants and therefore not at all to be reckoned in discharge of his accompt and if such Merchant shall make Oath and yet shall neglect or refuse for six days followâng after the doing thereof to pay and saâisfie stch Excize as shall be due or payable âhereupon every such Merchant his Bond given upon Entry of those Goods which shall be found wanting shall be returned into the Exchequer there to be prosecuted according to the course of Law and shall not afterwards upon his or their Importation of Goods into any Port of this Realm be permitted to take up land or lay on shore his or their Goods before payment down of their full excize unto the Officer appointed to receive the same at the Port where such his Goods shall arrive or be brought in That the Commissioners sub-Commissioners or Collectors of excize respectively in the limits and districts of their several and respective Offices or the major part of them where there are or shall be more than one sub-Commissioner and Collector or else such other persons or the major part of them as shall be authorized thereunto together with such sub-Commissioners or Collectors under the hands and seals of the said commissioners or the major part of them anâ hereby authorized and required to hear and determine all offences and breaches of any clause or Article in this present Act mentioned other than such as are or shall be otherwise by this present Act appointed which said Commissioners sub-commissioners and Collectors or others authorized under the hands and seals of the said Commissioners or the major part of them are hereby authorized upon any notice complaint or information to proceed to examination of the matter of Fact by summoning or causing Parties and Witnesses to be summoned to appear before them by causing summons ân writing under the hand of their Clerk or other Officer thereunto appointed to be left at the usual place of abode or habitation of such Parties or Witnesses and to examine such Witnesses upon Oath in the presence of the Party accused if such party accused do appear and in case any person or persons duely warned as aforesaid to be a Witness and give Testimony shall wilfully neglect or refuse to appear or else appearing shall refuse to make Oath for discovery of his knowledge concerning the matter in Question or else making Oath and refusing to answer to such Questions or Interrogatories as shall be demanded of him touching the matter in Question every such person shall for every time so offending forfeit Ten pounds to be levied by distress And in case the party accused being summoned shall wilfully neglect or refuse to appear the said Commissioners their Sub-Commissioners and collectors respectively or such as shall be authorized together with one of them as aforesaid are hereby authorized to proceed as if he had been present defending himself against the complaint or information to examination of matter of fact any offence or breach of any clause or article in this present Act mentioned being proved by the voluntary confession of the party or by the Oath of one or more credible witness or witnesses the said Commissioners their sub-Commissioners Collectors or others as aforesaid are hereby authorized to give judgement and Sentence accordingly as in and by this Act is directed and appointed and afterwards to issue Warrant of Distress under the hands and seals of them or the major part of them for levying of any forfeiture Fine or Penalty inflicted or imposed by this present Act by Distreyning so much of the Goods and Chattels of the party against whom Iudgement and sentence shall be given as aforesaid as may be sufficient to satisfie any such Forfeiture Fine or Penalty and if any goods and chattels so distrained shall not be redeemed within six dayes following except before excepted it shall and may be lawful unto the said Commissioners their sub-Commissioners Collectors and others as aforesaid to put the same to sale in such manner as is hereafter directed And if such Distress be better or more than will satisfie such Forfeiture Fine or Penalty the said Commissioners sub-Commissioners Collectors and others shall render and restore the Surplusage to the party whose goods or chattles shall be so distrained if there be any if less than will answer the same the party shall forthwith pay the Surplusage or be distrained again But if no sufficient distress can be had or obtained upon proof made thereof before the said Commissioners sub-Commissioners Collectors or others they the said Commissioners sub-Commissioners Collectors and others shall and may by Warrant under the Hands of them or the major part of them commit the Party offending to Prison there to remain untill he pay and satisfie the Forfeiture Fine or penalty imposed on him or untill he be discharged and released thence by Warrant or Direction of the said Commissioners sub-Commissioners Collectors or others as aforesaid who committed him or else by Warrant or Order of the Lord Lieutenant Lord Deputy or other chief Governour or Governours and Privy-councill of Ireland for the time being as hereafter is appointed That for want of Distress to be had to satisfie any Forfeiture Fine or Penalty imposed by this present Act not exceeding Ten pounds it shall and may be lawfull to the said Commissioners in the City and port of Dublin and to the Sub-commissioners and collectors in any other Port of Ireland together with a Iustice of Peace or other chief Magistrate of any corporation-Corporation-Town to commit the Party offending to the next Goal or House of correction there to be put to work and labour if they be able and to have such and so much allowance as they shall deserve by their own labour and work during such time as they shall continue in the said Goal or House of correction which shall not exceed the space of six weeks and all Iaylers and Keepers of any Prison and all Governours and Masters of any House of correction are hereby authorized and required to receive and keep in safe