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Punishing Person neglecting to deliver in Lifts.
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CXVIII. And be it further enacted, That if any Person who ought by this Act to deliver any Lift, Declaration, or Statement as aforesaid, shall refuse or neglect so to do within the Time limited in such Notice, or under any Pretence shall wilfully delay the Delivery thereof, every such Person shall forfeit and pay any Sum not exceeding Twenty Pounds, and double the Duty at which such Persons ought to be charged by virtue of the said recited Act and this Act; such Penalty to be recovered as any Penalty may be recovered by the said recited Acts respectively; and the increased Duty to be added to the Assessment; but nevertheless subject to such Stay of Prosecution or other Proceedings, by a subsequent Delivery of such Lift, Declaration, or Statement, in the Cases following; videlicet, If any Trustee, Agent, or Receiver, or other Person hereby required to deliver such Lift, Declaration, or Statement, on Behalf of any other Person or Persons, shall deliver an imperfect Lift, Declaration, or Statement, declaring him or herself unable to give a more perfect Lift, Declaration, or Statement, with the Reasons for such Inability, and the said Commissioners shall be satisfied therewith, the said Trustee, Agent, or Receiver, or other Person as aforesaid, shall not be liable to such Penalty, in case the Commissioners shall grant further Time for the Delivery thereof, and such Trustee, Agent, Receiver, or other Person, shall, within the Time so granted, deliver a Lift, Declaration, or Schedule, as perfect as the Nature of the Cafe will enable him or her to prepare and deliver.
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