M'Intosh Brothers v. Inland Revenue

Subject_1 Revenue Subject_2 Exchequer Act (23 and 24 Vict. cap. 114), sec. 170 Subject_3 “Offending Herein” Subject_4 Penalty — Failure to Enter Spirits in Stock-Book.

Question , Whether there was liability in several penalties for different failures on the same day?

Where a spirit dealer had in his stock a large quantity of spirits derived by the process called “grogging,” in excess of what he had entered in his stock-book, held that he was liable in the penalties imposed by 23 and 24 Vict. sec. 176, the fact of excess being sufficient without reference to its source.

It appeared that there was a failure to enter spirits received upon the 11th, 19th, 20th, and 27th September 1877, and that failure to enter spirits sent out occurred on the 10th, 11th, and several days till the 29th September, and also on the 1st and 2d October. It appeared further that upon the 11th, 19th, and 27th September there was a failure both to enter spirits received and to enter spirits sent out.

Under the second head there was one count charging one specific infringement of sec. 176, and one count for the forfeiture of the excess of stock under that section.