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59 G. 3. c. 52. the importation or exportation of any goods, wares, or merchandize into or from Great Britain, or upon any goods, &c. being brought or carried coastwise from port to port in the same, or upon any ship or vessel, according to the tonnage thereof, (except as therein-after is provided) entering or clearing outwards or inwards, at any port within Great Britain, and also all additional imposts or duties charged upon the product or amount of the several duties of customs, and the respective drawbacks allowed upon the exportation of any goods, &c. from Great Britain, shall cease and determine; except in cases relating to the recovery of arrears, or of any fine, &c. incurred on or before the said 5th of July 1819.

Exceptions, see § 2. Provided, that the act shall not extend to any duties pay$2.3.4.5.24.41. able to the city of London, or to any other city or town corporate within Great Britain; or to any other special privilege or exemption to which any person, or body politic or corporate, is by law entitled ; nor alter or affect the duties on ships or vessels granted by 39 G. 3. c. lxix. nor by the 45 G. 3. c. 10. nor by 55 G. 3. c. 57; nor shall this act extend to alter the provisions of the acts for the union of Great Britain and Ireland; nor to affect the regulations of 43 G. 3. c. 132. and 45 G. 3. c. 87, for the warehousing of goods, &c. nor to charge with tonnage duty certain vessels employed in the fisheries on the coast of Great Britain.

New duties.

To be recovered

6. And in lieu of the subsidies and duties repealed there shall be raised and collected upon goods, wares, and merchandize imported or brought into Great Britain, the several duties of customs respectively set forth in the tables annexed, marked (A) and (B), and upon goods, &c. exported from Great Britain the several duties of customs set forth in the table marked (C), and upon goods, &c. brought or carried coastwise from one port to another in Great Britain the several duties of customs set forth in the table marked (D), and upon ships or vessels according to the tonnage thereof entering inwards or outwards in any port of Great Britain from or to foreign parts, the several duties of customs set forth in the table marked (E). And there shall be allowed the several drawbacks set forth in the tables A. B. and D. (a)

in the same man-in
ner as the old,
and penalties to
be recovered as
by former acts.

Action when brought.

Goods landed before payment of the duties,

§ 58. The new duties and drawbacks shall be levied and allowed like manner as the old duties and drawbacks (unless hereby altered); and all penalties, fines, and forfeitures, (unless expressly altered by this act) shall be recovered in the like manner as by former acts directed; and all acts in force on 5th July 1819, relative to the customs, shall remain in full force, unless hereby altered. (See post, 46 G. 3. c. 112. and 49 G. 3. c. 65.)

$59. Any action or suit, in pursuance of this stat. (59 G. 3. c. 52,) is to be brought within three calendar months next after the fact committed, and laid in the county or place in which the cause of complaint arose; and the defendant may plead the general issue, and give the special matter in evidence; and in case of verdict, nonsuit, or discontinuance, or judgment on demurrer, shall have treble costs.

By 27 G. 3. c. 31. § 9. All goods, wares, and merchandize which shall be unshipped, landed, or delivered out of any vessel or boat shall be forfeited. before the duties are fully paid or secured shall be forfeited, together

(a) N.B. These tables not being immediately relative to the office of a justice of the peace, it is thought unnecessary to insert them at length.

with the package containing the same, and may be seized by the 27 G. 3. c. 31. officer of excise. And every person who shall unship, land, or deliver any such goods, for which the duties have not been paid or secured, or shall be aiding or assisting therein, or shall hide or conceal or receive into his custody any such goods, knowing the same to have been so unlawfully landed, he shall forfeit treble the value thereof, to be estimated according to the highest rate goods of the best quality of that kind shall then sell for in London.

[This equally applies to the new duties as it did to the 27 G. 3. c. 13. for by f 58 of 59 G. 3. c. 52, the goods, &c. and vessels are liable to the same conditions, seizures, and forfeitures as heretofore, unless where altered by that act.]

By stat. 6 W. 3. c. I. § 5. When any commission shall be issued for constituting commissioners of the customs, two of them first named in the commission shall be sworn before the chancellor, or chief baron of the exchequer, or master of the rolls, for the true and faithful execution, to the best of their knowledge and power, of the trust committed to their charge and inspection, and that they will not take or receive any reward or gratuity directly or indirectly, other than their salaries, and what shall be allowed them from the crown, or the regular fees established by law, for any service to be done in the execution of their employment in the customs, on any account whatsoever.

§ 5. And every other of the commissioners and patent officers, and every of their deputies, clerks, or servants, and all other officers who shall have any employment in or about the customs, shall, at their admission, if it is within the ports of London, take the said oath before two commissioners; and elsewhere before two justices of the peace in the county, town, or place where his employment shall be; and every person not taking such oath shall forfeit his office.

§ 6. And the persons hereby respectively authorized to administer the oath shall certify the taking thereof to the next sessions to be held for the county or place where the oath was administered, to be kept amongst the records.

By 53 G. 3. c. 105. § 9. If any goods, &c. prohibited to be exported, shall be laden or shipped or put on board any vessel or boat with the intent to be laden or shipped for exportation, or shall be brought to any quay, wharf, or other place in Great Britain, in order to be laden or put on board any ship, vessel, or boat, for the purpose of being exported; or if any goods, &c. which are prohibited to be exported shall be found in any package produced to the officers of the customs as containing goods not so prohibited, in every such case, not only all such prohibited goods, but also all other goods, wares, and merchandize packed therewith, shall be forfeited and may be seized by any officer of the

customs.

By the 13 & 14 C. 2. c. 11. § 15. No ship or goods shall be seized as forfeited for unlawful importation or exportation, or not payment of customs, but by officers of the customs.

But by the 8 G. 1. c. 18. § 24. [continued by 43 G. 3. c. 29. § 9. to the end of the session after 29th Sept. 1809, and made perpetual by 49 G. 3. c. 20. § 4.] Spirituous liquors, British or foreign, and all foreign exciseable liquors forfeited, together with the casks or

Appointing and swearing com

missioners.

For preventing

clandestine exportation of

goods.

In what cases, and of what

things seizure may be made, and by whom. Spirituous liquors.

8 G. 1. c. 18.

Officers of cus

toms to have the
like power as
excise officers,
&c.

Excise officers to
act as officers of

customs.

Officers of the

army or navy on half pay, authorized by the treasury or commissioners, may pursuant to their

make seizures

warrant.

Penalty on offi-
cers making col-

lusive seizures.
How such

seizures fhall be
prosecuted.

other packages, may be seized by any officer of the customs or
excise, or by such persons as shall be deputed by warrant from the
lord treasurer, or under-treasurer, or by special commission under
the great or privy seal, but by no other person.

And by the 33 G. 2. c. 9. § 16. Officers of excise as well as those
of the customs may seize all ships, vessels, boats, wherries, pin-
naces, barges, or gallies, liable to be forfeited for any of the reasons
11 G. c. 30. 12 G.
contained in any of the acts of 8 G. c. 18.
c. 28. and proceed to condemn the same as the officers of the cus-
toms may do.

And by the 9 G. 3. c. 6. § 1. The officers of excise may seize horses or other cattle and carriages used in removing, carrying, or conveying away brandy, arrack, rum, spirits, and strong waters, (customs and other duties not being first paid or secured) and proceed to condemnation thereof, in the same manner as officers of the customs may do.

By stat. 56 G. 3. c. 104, § 1. Every officer of customs shall have and exercise the like powers for the examination, seizure, detention, removal, and prosecution of any ship, boat, or vessel, cart or carriage, horse or cattle, or any goods whatsoever, forfeited under any law of excise, as are or shall hereafter be granted, or be exercised by any officer of excise; and every officer of excise shall have the like powers for the examination, seizure, detention, removal, and prosecution of any ship, boat, or vessel, cart or carriage, horse or cattle, or goods whatsoever, forfeited under any law relating to the customs, as are or shall hereafter be granted, or be exercised by any officer of customs.

§ 2. It shall be lawful for any officer of the army or navy, on half pay, who shall be authorized by warrant from the lords of the treasury, or by a deputation from the commissioners of customs or excise in England, Scotland, or Ireland respectively, to seize within such limits as shall be specified in such warrant or instrument, any wine, spirituous liquors, tea, or tobacco, or any prohibited East India or French goods, or any goods specified in such warrant or instrument, which may be subject to seizure under any law of customs or excise, or any vessel, boat, horse, cattle, or carriage used in the importation or removal of such goods; and all the powers contained in any act in relation to the seizure of any such goods, &c. by any officer of customs or excise, or to the arresting or detaining of any men liable to be arrested or detained under any act for the prevention of smuggling, shall extend to the officers so authorized, and to all goods or articles they shall seize.

§3. Imposes a penalty of 500l. on such officers making collusive seizures, or taking bribes; as also on persons offering bribes.

§ 4. Every such seizure shall be prosecuted and disposed of under the direction of the commissioners of customs or excise in England and Scotland, in the same manner as if made by any officer of customs or excise; and all penalties, forfeitures, and things in any act relative to the seizure of the like goods by officers of the customs or excise; and all powers, exemptions, privileges, and protections in relation to any acts done by officers of the customs or excise, shall extend to the officers on half pay so authorized.

§ 5. Nothing in this act shall give power to such officers on half pay to seize any ships or goods liable to forfeiture under the naviga

tion acts.

shall extend to

By stat. 57 G. 3. c. 87. § 4. AM the provisions, powers, exemp- 57 G. 3 c.87. tions, and privileges in 56 G. 3. c. 104, relating to officers of the Provisions of army or navy on half pay, shall extend to and be exercised by persons 56 G. 3. c. 104. appointed by warrant of the treasury, or by the commissioners of customs or excise in England, Scotland, or Ireland, to make such seizures as are in the said act mentioned, and who shall be employed to act in or with the boat service for the prevention of smuggling.

20. It shall be lawful for the commissioners of customs in England, or any four of them, or for the commissioners of customs in Scotland, or any three of them, to grant their deputation to any person to make seizures of wine, spirituous liquors, tea, or tobacco, or any prohibited East India or French goods, or any other goods specified in such deputation, which may be subject to seizure under any law relating to the customs or excise, or any vessel, boat, horse, cattle, or carriage used in the importation or removal of such goods, although such person shall not be appointed to any office of the customs at any specific port. And such person may make seizures as any officers of customs, and shall be subject to the like penalties as officers of customs: and all seizures made by such persons shall be prosecuted and recovered as seizures made by officers of customs or excise.

persons appointed by the treasury or commissioners of customs, to

make seizures.

Commissioners of the customs may grant depu

tations to persons

to make seizures.

herein mention

By stat. 56 G. 3. c. 104. § 6. "For the further reward and In lieu of the encouragement of officers of the army, navy, or marines, or officers rewards now payacting under the orders of the lord high admiral, or commissioners able, the rewards for executing the office of lord high admiral of the united kingdom ed fhall be paid of Great Britain and Ireland, and of such officers on half pay as for seizures. aforesaid, and of all officers acting under the orders of the commissioners of customs or excise of England, Scotland, or Ireland respectively, for the prevention of smuggling, and of other persons giving information of any smuggling transaction, the rewards herein-after mentioned shall, in lieu of the rewards now payable, be paid and allowed for and in respect of all seizures of ships, boats, or other vessels, goods, wares, or merchandize under any law or laws of customs or excise now in force at sea, or for being unshipped or landed without payment of his majesty's duties of customs or excise respectively payable on the legal importation of such goods, wares, or merchandize, or the importation of which shall be wholly prohibited; that is to say, if any such officer or officers making any such seizure at sea shall also arrest, stop, and detain all the persons who shall be or shall have been employed in navigating the ship, boat, or other vessel in or on board of which such goods, wares, or merchandize shall be or shall have been brought, found, or seized, and shall also seize and secure such ship, boat, or other vessel; or making such seizure on shore shall also arrest, stop, and detain the person who shall be unlading, removing, carrying, or concealing such goods, wares, or merchandize, landed without payment of duty, or wholly prohibited as aforesaid, and also seize and secure the cart or other carriage, and horse or horses, or cattle used for removing and carrying the same; and such officer or officers as aforesaid shall take or convey, Offenders to be or cause every such person so arrested, stopped, or detained, as taken before a aforesaid, to be taken or conveyed before one or more of his justice of the majesty's justices of the peace, so that he or they may be dealt peace. with according to law; or shall deliver every such person who

Shares of seizures payable to officers.

56 G. 3. c. 104. shall be fit for and liable to be employed in his majesty's navy, to some commander in or on board of one of his majesty's ships of war, then and in every such case, such officer or officers making such seizure shall be entitled to and shall be paid the whole of the value, after deducting all such costs and expences as aforesaid, at which such goods, wares, or merchandize shall be respectively estimated or fixed by the commissioners of customs or excise respectively ordering and directing the prosecution; and in case some or one only of such persons as aforesaid shall be seized, arrested, or detained, and brought before such justice or justices, or delivered over for the use of his majesty's navy as aforesaid, and the rest shall unavoidably escape, and such ship, boat, or other vessel shall also be seized and secured as aforesaid, such officer or officers making such seizure as aforesaid shall be entitled to and shall be paid, after such deduction as aforesaid, three fourth parts or shares of such value as aforesaid; and in case such officer or officers as aforesaid, making any such seizure as aforesaid, shall also seize and secure such ship, boat, or other vessel as aforesaid, or the cart or other carriage or carriages, horse or horses, or cattle as aforesaid, but shall not also stop, arrest, and detain, and produce before the justice or justices, or deliver over for the use of his majesty's navy as aforesaid, any of the persons aforesaid, or shall stop, arrest, detain, and produce before the justice or justices, or deliver over for the use of his majesty's navy as aforesaid, such persons as aforesaid, or some or one of them, but not seize and secure such ship, boat, or other vessel, cart, carriage, horse, or cattle as aforesaid, then and in such case such officer or officers making such seizure shall be entitled to and shall be paid, after such deduction as aforesaid, two third parts of such value as aforesaid; and in case any such officer or officers shall make seizure of any such goods, wares, and merchandize as aforesaid, and shall neither seize and secure the ship, boat, or other vessel aforesaid, or arrest, detain, and produce before the justice or justices, or deliver over for the use of his majesty's navy as aforesaid, any of the persons aforesaid, then and in such case such officer or officers making such seizure of such goods, wares, or merchandizes only shall be entitled to and shall be paid, after such deduction as aforesaid, one half part of the value at which such goods, wares, or merchandize shall be so estimated or fixed as aforesaid: provided always, that it shall be lawful for the lords commissioners of his majesty's treasury for the time being, upon proof being made to their satisfaction that the failure of any such officer or officers upon making any such seizure as aforesaid, in arresting all or any of the persons aforesaid, and producing them or him before such justice or justices as aforesaid, or delivering them or him over for the use of his majesty's navy, or seizing and securing such ship, boat, or other vessel, was not owing to any want of exertion on the part of such officer or officers, but was solely occasioned by resistance, or from the violence of the sea, darkness of the night, or other insurmountable obstacles, to grant to such officer or officers such further part of the value of such seizure as aforesaid as by them may be deemed expe

Lords commissioners of the treasury may, under certain circumstances, increase such shares of seizures.

59 G. 3. c. 121.

$13.

dient in that behalf."

By stat. 59 G. 3. c. 121. § 13. Upon proof being made to the satisfaction of the lords commissioners of his majesty's treasury, or any three of them, that any such officer shall have acted

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