I G. 4. c. 43.

Boats belonging to square-rigged vessels exempt from seizure on account of their

dimensions and construction.

officers such further part of the value of such seizure, as by them may be deemed expedient in that behalf, or to give such other directions relative thereto as by them may be deemed advisable.

§ 3. And whereas by the laws now in force boats of certain dimensions and constructions are liable to seizure, unless licensed by the commissioners of his majesty's customs, and security given according to law that such boats shall not be used or employed in any way or any manner whatever contrary to the laws in force or thereafter to be made relative to the revenue of customs: And Vide ante p. 19. whereas it is expedient to exempt boats belonging to square-rigged ships or vessels from such liability to seizure; it is therefore enacted, that nothing in the said law shall extend to require any licence or bond, or to forfeit any boat for want thereof, which shall belong to any square-rigged ship or vessel, on account of the dimensions or construction of such boat, provided such boat is with the ship or vessel, or employed on the duty or service of the ship or vessel to which it may belong.

Treasury may authorize persons to survey and mark out lands for watch houses, &c. for protection of the

revenue.

Gardens, &c. not to be affected.

4. enacts, that it shall be lawful for the lord high treasurer of the U. K. of G. B. and Ireland, or for any three or more commissioners of the treasury of the U. K. of G. B. and Ireland for the time being, from time to time, by any writing under their hands, to authorize any person to survey and mark out any such lands not exceeding one half acre at any one station, which are, shall, or may be wanted for the purposes aforesaid, or any or either of them; such lands being situated within half a mile of the sea shore, or of the tideway of any navigable river; and to treat with the owner thereof, or any person interested therein, for the possession thereof for such time or term of years as the public service shall require.

By § 5. Bodies politic, &c. may contract for the sale of premises. § 6. Persons refusing to sell, or to accept the consideration offered, two justices, &c. may put his majesty's officers into possession, and a jury shall be summoned, who shall find the compensation to be made.

§ 7. Lands that are suitable may be taken in lieu of such as have been marked out.

§ 8. If dissatisfied with verdict, appeal may be made to the court of exchequer, &c.

§ 9. Jury in ascertaining the compensation for premises shall settle the proportion to be paid lessees, &c.

§ 10. Courts to require security to be given for costs.

§ 11. In cases where lands are taken for any term of years, all erections for the public service shall be removed, on delivering up the lands to the owners.

§ 12. Purchase money belonging to incapacitated persons, &c. to be paid to the proper officer of the exchequer for their use. Money to be paid into the bank,

§ 13. Barons of the exchequer, &c. on petition of the parties interested, to order the application of the money.

§ 14. On death or removal of officer of the exchequer, stocks and securities shall vest in successor.

§ 15. Provides that nothing in this act contained shall be con

strued to extend to any garden or pleasure ground, or to any land x G. 4. c. 43. immediately contiguous to and used as the curtilage or homestead

of any dwelling house.

16. Commanding officers of vessels employed to prevent smuggling may haul their vessels on shore, without being liable to any action for the same.

§ 17. And whereas every person who is found or taken on board, Power of miti or discovered to have been on board any ship, vessel, or boat liable gating certain to forfeiture for being found or having been at anchor or hovering for smuggling penalties imposed within certain distances of any of the dominions of his majesty, offences rewith such goods on board as subject such ship, vessel or boat, or pealed. goods to forfeiture, and every person found aiding or assisting in unshipping to be laid on land or ground, or carrying, conveying, concealing, or assisting in the carrying away, conveying, or concealing any foreign brandy, rum, geneva, or spirits subject to forfeiture, is in certain cases liable to the penalty or forfeiture of either treble the value of the goods that shall be found or taken from such person, or of the sum of 100l., under the provisions contained in stat. 45 G. 3. c. 121. § 7. 57 G. 3. c. 87. 58 G. 3. c. 76. and 59 G. 3. c. 121., or some or one of the said acts: And whereas it is expedient, for the further prevention of smuggling, that no such forfeiture of treble the value, or of the sum of 100l., should in any such case be mitigated; it is therefore enacted, that in every such case all power of mitigation of the said penalty or forfeiture of treble the value or of the sum of 100l., in which any such person or persons shall be convicted, under and by virtue of any or either of the said recited acts, shall be and the same is hereby wholly repealed and taken away.

treasury under 54 G. 3. c. 171.

Masters of ships shall provide

officers of the customs with

room for their

§ 18. Provides that nothing in this act shall extend to repeal the Not to affect the powers granted to the commissioners of his majesty's treasury, to powers of the mitigate or remit any such penalty or forfeiture as aforesaid, by stat. 54. G. 3. c. 171. § 19. And whereas, for the protection of the revenue, officers of the customs and excise are stationed on board ships and vessels arriving at any port or place in Great Britain, or departing therefrom, and it is reasonable that such officers should have fit and proper room to place their beds or hammocks in, protected from beds or hamthe weather; be it further enacted, that every master or other mocks. person having or taking the charge or command of any ship or vessel wherein any officer or officers shall be so stationed for the protection of the revenue, shall provide every such officer or officers with proper and sufficient room, under the deck, in some part of the forecastle or steerage of the ship or vessel, for his or their beds or hammocks; and in case of neglect or refusal, such master or other person shall forfeit the sum of 1007., and such penalty may Penalty 100. be sued for, prosecuted, recovered, and applied in like manner as

any penalty imposed by any law relating to the customs or excise

may now be sued for, prosecuted, recovered and applied.

20. Principal coast officer of the customs at creeks empowered

to receive coast documents; but not to receive duties.

§ 21. Importation of certain East India goods into the islands

of Jersey, Guernsey, Alderney, and Sark prohibited.

§ 22. And if imported into said islands, shall be forfeited and

58 G. 3. c. 89. So much of recited act as requires the at

tendance of justices repealed.

seized; one moiety of which forfeiture shall be to his majesty, and the other moiety to him or them who shall seize or sue for the same.

Ercise and Customs (Emigration.)

Vide ante, § 11. p. 41. Stat. 43 G. 3. c. 56. § 4.

But by stat. 58 G. 3. c. 89. so much of the provisions contained in the said act, as requires his majesty's justices of the peace or other magistrate to muster the passengers and crew on board every such ship or vessel, or as requires any other matter or thing to be executed or performed by such justice or magistrate, with regard to such ships or vessels and the passengers and crew on board the same, is repealed; and it shall be lawful for the collector or comptroller, or other proper officer of the customs, and customs to per- he and they is and are hereby empowered and required to do, execute, and perform all and singular the matters and things required by the said act to be done, executed, and performed by such justice or magistrate.

Collector or comptroller of

form the duties.

1 G. 4. c. 59.

Ercise (Auction.)

Vide ante, § V. 2. page 82, line 5, after the word "duty," add "or the person for whose benefit the same was sold."

Ercise (Coffee, &c.)

Stat. 1 G. 4. c. 59. after reciting stat. 52 G. 3. c. 149. (ante, p. 112.) continued by 57 G. 3. c. 8. until 5 April 1820, and that it is expedient that the said act of 52 G. 3. should be revived and further continued, with the restrictions herein-after mentioned, Provisions of re-enacts, that all and every the rules, regulations, provisions, clauses,

cited act as to

damaged coffee declared to relate to seadamaged coffee only, which act with that restriction continued till March 25, 1825.

1 G. 4. c. 16. continuing

59 G. 3. c. 104. till 25 July 1821.

I G. 4. c. 58.

Ante, p. 189.

matters, and things mentioned and contained in the said act in relation to damaged coffee, be and the same are hereby severally restricted and taken to relate to sea-damaged coffee, and no other; and that with the restriction and regulation herein-before contained, the said act shall be and the same is hereby revived and continued until the 25th of March 1825.

Ercise (Glass.)

By stat. 1 G. 4. c. 16. stat. 59 G. 3. c. 104. (ante, p. 138.) is continued from the 5th of July 1820, until the 25th July 1821.

Excise (Paper.)

Stat. 1 G. 4. c. 58. "for the better securing the excise duties on Paper and Pasteboard.”

§ 1. After reciting stat. 56 G. 3. c. 103. enacts, that from January 5. 1821 so much of recited act as requires the maker to enter into a book provided by the excise officer of the quantity of paper

made by him, &c. shall be repealed. Maker to enter in a book the 1 G. 4. c. 58. quantity of paper, &c. made by him daily. Entries to be delivered

to the officer every six weeks verified on oath. Penalty of 2001. on maker neglecting entry or making a false entry, &c.

§ 2. So much of recited act as relates to officer taking stock, and the maker keeping each description of paper, &c. distinct from the other, and assisting the officer so to take stock, repealed.

§3. From January 5, 1821, officer to take an account of stock. Maker to keep the different classes of paper, &c. which has been charged with duty from that which has not been charged, and so as the officer may easily see the departure stamp, and take an account of the number and weight of the reams, &c. Penalty of 1001. on obstructing officer, &c.

§ 4. From Jan. 5, 1821, so much of recited act as relates to the mode of tying up reams of paper, &c. repealed.

§ 5. Weight of paper to be put in words joining to it lbs. or pounds on the label to be affixed on the wrapper of every ream of paper, &c. Penalty on neglect, or if paper, &c. be found to be under the weight marked, forfeiture and 100l. for every ream or parcel.

§ 6. From Jan. 5, 1821, so much of recited act as relates to the label to be affixed to the wrapper before the paper, &c. be produced to the officer to be weighed and stamped, repealed. Commissioners of excise to issue to the supervisor of the district a sufficient number of labels to be used; with which the officer shall supply the maker. One of such labels shall be pasted on the wrapper, that when the ream is tied up the label shall be on the top, with the end thereof, for receiving the impression of the departure stamp. Class and weight to be put on such label by the maker; and when the officer weighs the paper, &c. shall put thereon the progressive number on such ream, &c. and the quarter and year when weighed. Officer to write on such label the day of the month, and afterwards stamp the ream or parcel. How quarters shall be distinguished. Penalty on maker destroying such label, making false entry thereon, using it on any other wrapper, tying up paper, &c. in any wrapper without such label, and not marking on it the particulars before mentioned, &c. 2001.

§ 7. Departure stamps to be issued. One to be delivered to every maker who shall fix an impression thereof on the label of every ream of paper, &c. before the same is sent out of the mill, and on each side of the wrapper. Penalty for not giving a receipt for the stamps; or for not using it as directed; or for having paper, &c. in possession for 24 hours after being so stamped; or for removing paper, &c. without such departure stamp. Forfeiture of paper, &c. and 2001. for every ream and parcel.

§8. Maker to deliver up to supervisor departure stamp when required. Penalty for refusal, 501.

§ 9. Paper, &c. returned shall be marked with the number or letter by which the mill is distinguished, or with the word 'returned;' and be kept separate, and notice given to the officer, who shall take an account thereof; and on being removed, the departure stamp shall be affixed. Penalty 1001. for every ream or parcel where directions are not complied with.

§ 10. Provisions of this act shall apply to all uncharged stock of

I G. 4. c. 58.

Ante, p. 187.

Ante p. 193.

paper, &c. on Jan. 5, 1821. Label to be affixed on the wrapper, and officer to take an account. Departure stamp to be affixed to the wrapper of paper, &c. removed. Penalty where directions are not complied with 2001. for every ream or parcel, and forfeiture.

§ 11. Stationers not to return wrappers to makers, but shall cancel them. Makers not to receive such wrappers. Penalty 2001. Not to extend to wrappers returned with paper, &c. disliked on opening, and refused.

§ 12. So much of 47 G. 3. sess. 2. c. 30. and 49 G. 3. c. 81. as relate to counterfeit stamps in defraud of the duty on paper, repealed.

§13. Penalty on persons counterfeiting stamps, &c. used for securing the duties on paper, &c. having them in possession; using them on wrappers or labels; or selling paper, &c. with counterfeit stamps, &c. 1000l. and for every wrapper &c. 5001.

§ 14. Maker to enter in a book an account of the quantity and weight of each class of paper, &c. sold or sent from his mill, with the date of the departure stamp, and deliver an account of the progressive numbers of reams, &c. sent out since last survey. Book to be open to inspection. Penalty for neglect or obstruction, 2002. § 15. Paper distinguished by first and second class: millboard, button board, &c. to bear their different denominations.

16. Persons buying paper liable to seizure, shall on giving information receive the value paid by them.

§ 17. Provisions of recited act prohibiting maker from carrying on the business of a stationer at any mill, or in any premises within two miles of a mill, repealed. Stationers not to carry on business at a mill, or in any premises within one mile of any mill, on penalty of 2001,

§ 18. Who shall be deemed pasteboard makers. Pasteboard maker to take out a licence, and make entry of his premises. Notice to be given of opening reams, and an account rendered of the quantity used quarterly. Penalty on neglect 1001. Not liable to any farther regulations relating to pasteboard makers.

§ 19. No charge of duty for deficiency shall be made unless the deficiency of the quantities contained in the entries required by recited act, added to the uncharged stock, shall be found more than ten per cent. below the account kept. Account of uncharged stock to be delivered to officer at his request. Penalty 2001.

$20. Paper of the first class pressed together without paste, liable to the duties imposed on that class.

§ 21. Scaleboard makers liable to the laws and regulations imposed on paper makers. Scaleboard to be charged as millboard. § 22. Provision in 34 G. 3. c. 20. as to an allowance for damage sustained from the loss of paper, &c. arising from the sinking of vessels conveying the same, repealed. Paper, &c. destroyed by fire or wreck, maker, on proving loss before quarter sessions or commissioners of excise, and that the duty was paid, may recover the duty, on producing a certificate to the collector of excise. Notice of application to be given to the supervisor.

$23. Not to affect any act relating to the duties on paper, unless where hereby altered.