# Manx Primary Source Archive — Transcription

**Source image:** `20260219_112856-2.jpg`  
**Transcribed:** 2026-02-25 19:26  
**Method:** Automated (Claude Batch API — claude-opus-4-6)

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740

ANNO REGNI VICESIMO QUARTO Seſſ. 2.

Powers and
Penalties of
former Acts
relative to
Spirituous Li-
quors for
Home Con-
ſumption, ſhall
be applied in
executing this
Act.

XXXIX. And be it further enacted, That all the Powers,
Authorities, Directions, Rules, Methods, Penalties and
Forfeitures, Clauſes, Matters, and Things, which, by any
Act of Parliament now in Force relating to his Majeſty's
Revenues of Exciſe upon Spirituous Liquors or Strong
Waters, made in Great Britain for Home Conſumption,
are provided, ſettled, or eſtabliſhed, for ſecuring, enforcing,
managing, raiſing, levying, collecting, paying, recovering,
adjudging, or aſcertaining, the Rates, Duties, or Penal-
ties, thereby granted or directed, and for preventing, detect-
ing, and puniſhing Frauds relative thereto, (not being ex-
preſsly altered, repealed, changed, or controuled by this
Act), ſhall be exerciſed, practiſed, applied, uſed, impoſed,
levied, recovered, and put in Execution, for the ſecuring,
enforcing, managing, raiſing, levying, collecting, paying,
adjudging, aſcertaining, and recovering, the Rates, Du-
ties, Penalties, and Forfeitures, herein-before impoſed,
granted, or made payable by this Act, and for detecting,
preventing, and puniſhing Frauds relating thereto, as
fully and effectually, to all Intents and Purpoſes, as if
all and every the ſaid Powers, Authorities, Rules, Di-
rections, Methods, Penalties and Forfeitures, Clauſes,
Matters, and Things, were herein repeated and re-
enacted.

Limitation of
Actions.

XL. And be it further enacted, That if any Action or
Suit ſhall be brought or commenced againſt any Perſon
or Perſons, for any Matter or Thing done, by any
Officer or Officers of Exciſe or Cuſtoms, or any others
acting in his or their Aid, in Execution of, or by Reaſon
of his or their Office, under the Authority or by Colour
of this Act, ſuch Action or Suit ſhall be brought or com-
menced within Three Months next after the Cauſe of
Action ſhall have ariſen, and not afterwards; and ſhall be
laid or tried in the County or Place where the Facts
were committed, and not in any other County or Place;
and the Defendant or Defendants ſhall and may plead
General Iſſue. the General Iſſue, and give the Special Matter in Evi-
dence at any Trial to be had thereupon; and if the
Plaintiff or Plaintiffs ſhall become nonſuited, or diſcon-
tinue his, her, or their Action or Suit, or if, upon a
Verdict