§ MR. HALLEY STEWART (Lincoln, Spalding)I beg to ask the Chancellor of the Exchequer whether it is the duty of the police or the officers of Inland Revenue to prosecute offenders who have failed to take out licences for dogs, guns, &c.; whether it is in accordance with law, when prosecutions have been instituted by the police, for the offence to be 260 compromised by the payment of a small sum to an Excise Officer previous to the case being heard by the Justices; whether the money paid by way of compromise to an Excise Officer should be paid over to the Local Revenue in the same way as the fines inflicted for such an offence would be; and, whether he will take steps to prevent any loss accruing to the Local Authorities by the settlement out of Court by Excise Officers of prosecutions instituted by the police?
§ MR. GOSCHENProceedings for the recovery of the Excise penalty in respect of dogs kept without licence can be instituted by the police as well as by officers of Inland Revenue, but proceedings with regard to guns, &c., used without licence can only be instituted by officers of Inland Revenue. The Commissioners of Inland Revenue have power to accept payment of a sum of money by way of compromise of a prosecution, and this sum is usually paid, in the first instance, to an officer, and is accounted for in the same manner as a fine inflicted for an offence. The acceptance of a sum of money by way of settlement out of Court does not cause any loss to Local Authorities, such sums being transferred to the Local Taxation account by the Inland Revenue.