collusively or negligently, either in the making such seizure, or in 59 G. 3. c. 121 the omission or failure to make such seizure, it shall be lawful for them to direct that the whole, or any part of the officer's proportion of such seizure shall be forfeited, and go and be applied in the same manner as his majesty's share of seizures is by law directed to be applied. 57 G. 3. c. 87. Seizures by the Officers of Excife, &c. to be to the proper Officer, and the delivered over Commissioners of Excise shall direct the Pay ment of Re By stat. 57 G. 3. c. 87. § 2. For obviating doubts touching the seizures to which the further rewards granted by the act of 56 G. 3. c. 104., in lieu of the rewards then payable, and the said recited provisions of the said act, do or shall extend, "it is declared and enacted, that such seizures only as shall be made for any offence against any law or laws of customs or excise passed for the prevention of smuggling, and where the person or persons engaged or concerned therein is or are by any such law or laws liable, if a British subject, to arrest and detention, shall be deemed and taken to be seizures in respect of which the further rewards directed by the wards, fubject said recited act shall extend and apply, and be payable and paid; to the Orders of and that all spirits so seized for any such offence as aforesaid, and the Treasury. the ships and other vessels, carts and other carriages, horses and other cattle, seized therewith or on account thereof, except by any customs officer or officers, or any officer or officers of his majesty's navy, or acting under the orders of the lord high admiral, or of the commissioners for executing the office of lord high admiral aforesaid, either separately or jointly with any other person or persons, not being an excise officer, or an officer of his majesty's army or marines, or any military or naval officer on half-pay, or any officer or person employed in the smuggling preventive boat service as aforesaid, shall be delivered over to and lodged with the proper officer of excise, and be disposed of or prosecuted to condemnation by order of the commissioners of excise, as directed by the said recited act of the 56th year aforesaid; and such commissioners shall be authorized to direct and pay all rewards for the making of every such seizure and seizures, except as aforesaid, and of all costs and expences relating thereto, subject nevertheless to any special order and direction touching the distribution of any such reward or rewards which shall be given by the commissioners of his majesty's treasury of the united kingdom of Great Britain and Ireland, or any three of them, to such commissioners of excise, before such distribution has been made." 57 G. 3. c. 87. The whole of the rewards payable under the recited act of § 3. “And whereas by the said act (56 G. 3. c. 104.), it is enacted, that one-half part of all such rewards as aforesaid, after deduction of all costs and expences, shall be paid by the commissioners of customs or excise respectively by whom the prosecution shall be directed, to such officer or officers or other person or persons who shall be entitled to the same, immediately upon the condemnation of any such seizure, and the other half part thereof upon the account or accounts relating to such seizure being finally made up and ad- condemnation of justed; and that all costs and expences attending the seizure, de- the seizure, after tention, custody, removal, prosecution, condemnation, and sale of deducting 10 per any ship, boat, or other vessel, carriage, horse, cattle, goods, wares, or merchandize respectively forfeited under any law or laws of customs or excise, shall, except in the cases hereinafter mentioned, be paid out of the gross proceeds arising from the sale of such seizure, whenever such goods, wares, or merchandize respectively are sold; and in case any such goods, wares, or merchandize shall not be sold, cent. for ex pences. 57 G. 3. c. 87. 10 July 1817. Rewards granted by 56 G. 3. c. 104. do not take away the tonnage rewards. 59 G. 3. c. 121. $5. Where the charges of prosecution in seizures of car. riages and horses shall exceed the produce, the excess may be paid out of the but be destroyed or otherwise disposed of by any order of the said commissioners of his majesty's treasury for the time being, or any three of them as aforesaid, all such costs and expences shall be paid out of his majesty's shares of customs or excise seizures which shall or may be seized or condemned: And whereas it is expedient that the whole of such rewards as aforesaid, should, for the greater encouragement of the officers and persons employed for the prevention of smuggling, be paid immediately upon the condemnation of any such seizure as aforesaid; be it therefore enacted, that from and after the passing of this act, the whole of the rewards granted by the said act of the 56th year aforesaid shall, immediately on the condemnation of any such seizure as aforesaid, be paid as aforesaid, upon the value of every such seizure, to be estimated or fixed in the manner directed by the said act with respect to goods, wares, and merchandize, after deducting from such estimated value the sum of 101. per centum for the expences attending and occasioned by such seizure and condemnation." And by stat. 58 G. 3. c. 76. § 2. It is declared and enacted, that the rewards granted by the act of 56 G. 3. c. 104. do not repeal or take away, and shall not be deemed or construed to repeal or take away, the said tonnage rewards respectively granted by the acts of the 28 G. 3. c. 34., 29 G. 3. c. 68., and 47 G. 3. c. 66. By stat. 59 G. 3. c. 121. § 5. The commissioners of customs and excise are empowered to direct any sum not exceeding 251. to be paid to any person or persons who shall have informed against any persons convicted of making signals for smuggling vessels contrary to stat. 47 G. 3. c. 66. And by stat. 59 G. 3. c. 121. §7. "In all cases wherein the charges of prosecuting and condemning carts and other carriages, and horses and other cattle, seized for offences against the laws for protection of the revenue of customs or excise, shall exceed the produce arising from the sale thereof, it shall and may be lawful for the commissioners of his majesty's customs in England, or any four or more of them, and also for the commissioners of his majesty's customs in Scotland, or any three or more of them respectively, if they shall sale of the goods. think proper, to order such part of the expences arising either from the seizure, custody, removal, detention, prosecution, or condemnation of any such cart or other carriage, horse or other cattle, as shall exceed the produce arising from the sale of such seizure, to be defrayed out of the produce arising from the sale of the goods on account of which they shall have been so seized: provided always nevertheless, that this act shall not extend to any case wherein the officers of the customs shall by any law now in force or hereafter to be made, be entitled to a gross sum of the goods seized by him.” Not to extend to cases where officers are entitled to a gross share of goods seized. By stat. 59 G. 3. c. 6., after reciting, that whereas by the laws now in force for the prevention of smuggling, it is lawful for the commissioners of customs or excise of England, Scotland, and Ireland respectively, and they are thereby required, in certain cases, to award to every officer or other person arresting any person for breach of those laws, so that he shall be convicted or committed to prison on account thereof, any sum not exceeding 201. for each man so convicted or committed to prison: and whereas it is expedient that his majesty should be empowered in certain cases to direct the distribution of such reward by his order or orders in council, or by his royal proclamation in that behalf, in such manner as he shall be pleased thereby to appoint; it is enacted, "that in all § 7. And if any carman, porter, waterman, or other person shall assist in the taking up, landing, shipping, or carrying away any such goods, such person being apprehended by warrant of any justice of the peace, and the same being proved by the oath of two witnesses, the said offender for the first offence shall by the justice be committed to the next gaol, there to remain till he find surety of the good behaviour for so long time until he be discharged by the lord treasurer, chancellor, under-treasurer, or barons of the exchequer; and for the second offence he may, by any justice of the peace as aforesaid, be committed to the next gaol, there to remain for two months without bail, or until he shall pay to the sheriff 51. for the king's use, or until he shall he discharged by the lord treasurer, &c. of the exchequer. Rewards not exceeding 201. awarded by the commissioners of customs or ex cise to officers, &c. of the army or navy, to be divided according to such re gulations as his 13 & 14 C. 2. By 8 An. c. 13. §16. If any foreign goods specified in any certificate, 8 An. c.13. § 16. whereupon any drawback is to be made, or debentures to be made Goods relanded forth for any such drawback, shall not be really and bond file shipped after drawback. and exported (danger of the seas and enemies excepted), or shall be landed again, unless in case of distress to save the goods from perishing, which shall presently be made known to the principal officer of the port, then not only all such certificate goods shall be forfeited, but also the person relanding the same or concerned therein, or to whose hands they shall knowingly come, or by whose privity they are relanded, shall forfeit double amount of the drawback, together with the vessels, boats, horses, cattle, and carriages, used in landing, removing, or conveying the same; half to the king, and half to him that shall inform, seize, or sue in the courts at Westminster. But by 8 G. 1. c. 18. § 16. the boats, cattle, and carriages, may be recovered before the justices of the peace (a). By the 8 Ann. c. 7. § 17. If any goods shall be unshipped, with intention to be landed, (the duties not being first paid or secured), or if any prohibited goods shall be imported, then not only the said Unshipping with intent to land. 19 G. 3 c. 69. § 8. Power to search. Duration of writs of assistance. Officers of the customs em powered to seize tea and spirits. Goods passing may be stopped and seized. goods shall be forfeited, but also the persons assisting or concerned in the unshipping, or to whose hands they shall knowingly come, shall forfeit treble value, together with the vessels, boats, horses, and other cattle and carriages used in the landing and conveyance thereof; half to the king, and half to him that shall seize or sue. And by the 19 G. 3. c. 69. § 8. Any officer of the customs or excise, and their assistants, may arrest persons who shall be found aiding in unshipping, to be laid on land, any uncustomed or prohibited goods; and shall forthwith carry them before a justice residing near; who shall, if he see cause, commit the offender to the next county gaol, there to remain without bail till the next general quarter sessions. In which case (by § 11.) the officer conveying such offender before the justice, shall enter into recognizance in 40l. to appear and prosecute. And (§ 12.) the justices at such sessions shall hear and determine the offence, and in lieu of any other punishment imposed by any former act are authorized and required to commit the offender to hard labour in the house of correction, for a term not exceeding three years, nor less than one. And (§ 11.) the commissioners shall order the charges of prosecution to be paid by the receiver-general of the customs or excise respectively. By stat. 13 & 14 C. 2. c. 11. § 5. Any person authorized by writ of assistance out of the exchequer, may take a constable or other public officer near, and in the day-time enter any house or place, and in case of resistance break open doors, chests, and other package there to seize, and from thence to bring any goods prohibited and uncustomed, and to secure them in the king's storehouse. And by stat. 54 G. 3. c. 46. reciting the provisions of 13 & 14 C. 2. c. 11. § 5., which by 5 Ann. c. 8. are extended to Scotland, it is enacted, that the writs of assistance under the seal of his majesty's court of exchequer in England and Scotland respectively, which on or before the passing of this act have been issued, or at any time hereafter may be issued, during the reign of his present majesty, in pursuance of the said recited acts, shall not be held or declared to be vacated or determined by the death or resignation of all or any of the commissioners named therein, or in consequence of the revocation of the patent by which the said commissioners were constituted and appointed; but every such writ shall have full force and operation, and shall be valid and effectual for and during the whole of the reign of his said majesty; and every writ of assistance which may be issued during any succeeding reign shall in like manner be determinable only upon the demise of the crown; and all officers and ministers, vice-admirals, justices of the peace, mayors, sheriffs, constables, bailiffs, headboroughs, and all other the officers, ministers, and subjects mentioned in any such writ of assistance, are to pay due obedience thereto. accordingly. And whereas the officers of excise are by several acts empowered to seize tea and spirits removing without permits, together with the vessels, boats, horses, and carriages used in removing thereof; it is enacted by 24 G. 3. sess. 2. c. 47. § 29. that the officers of the customs shall have the like powers to seize and prosecute any such tea or spirits so removed or removing. By stat. 6 G. 1. c. 21. §39. If prohibited or customable goods shall be found by any officer of the customs in a bark, hoy, lighter, barge, boat, or wherry on the water; or coming directly from the water- 6 G. 1. c. 21, side, without the presence of an officer; or if such goods shall, on § 39. information of a credible person, be found in any house or other place, on search made as by the said statute of 13 & 14 C. 2. c. 11., such officer may stop and put the said goods in the king's warehouse in the port next to such place, until the claimer shall make proof on oath before the commissioners, if it be in the port of London, that the duties have been paid or secured, or that the same had been bought in a lawful way of trade, and that such person verily believes the duties to have been paid, or that the said goods had been compounded for, or condemned in the exchequer, or been otherwise delivered by writ of that court, and that the prohibited goods had been compounded for or condemned, or otherwise delivered as aforesaid; in which case, the goods shall be delivered without delay or charge. And if the goods be stopped in any other port, the claimer shall make the like proof, and deliver the same to the collector, or in his absence to one of the other principal officers of the customs of the port, which proof shall forthwith be transmitted to the commissioners for their directions touching the delivery of the goods, or for seizing and prosecuting the same. § 40. Provided such proof be made within ten days after such stopping; in failure whereof the goods may be seized and prosecuted as by the laws against the importation of probibited or uncustomed goods is provided. claimer. $41. If on such prosecution, where no application hath been On prosecutions, made to the commissioners or officers aforesaid, and not otherwise, proof of duties the property of the goods shall be claimed, and any question shall paid to lie on the arise whether the duties were paid or secured, or the goods bad been compounded for or condemned, or otherwise delivered by writ out of the exchequer, or bought in a lawful way of trade, the proof shall lie on the claimer; and if the claimer recover his goods, he shall have costs likewise, which shall be reckoned as a full satisfaction for damages. In Solomon v. Gordon and Bertie, E. 12 G.3. 2 Black. Rep. 813., which was an action of trespass against the defendants, customhouse officers, for seizing four boxes of plate glass which the plaintiff's porters were carrying in the open streets of London, it was held that the onus of proving the nonpayment of the duty lay on the defendants. But by stat. 23 G. 3. c. 70. § 35. it is enacted, that if any goods liable to duties of excise or inland duties shall be seized by virtue of any act now in force, or hereafter to be made; or if any action shall be brought by the owner or claimer thereof, against any officer of excise or inland duties, or any person acting in his assistance, for any thing done in pursuance of such acts; the proof of the payment of the duties shall lie upon the owner or claimer, and not on the person who seized the goods, or against whom the action shall be brought. Claimers of goods seized to prove payment of the duties. By stat. 6 G. 1. c. 21. § 42., Where the claimer shall make proof, When the seizer either by oath before a justice or otherwise, to the satisfaction of shall be liable to the commissioners or officers of the customs, so as to induce them an action. to order a delivery of the goods, and if the owner or claimer shall receive any damages by such stop, he shall receive his goods, and he may bring his action for his reasonable damages. § 43. But the officer who shall stop the goods may, if he please, |