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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.

By stat. 57 G. 3. c. 87.9 2. For obviating doubts touching the 57 G. 3. c. 87. seizures to which the further rewards granted by the act of 56 G. 3. Seizures by the c. 104., in lieu of the rewards then payable, and the said recited Officers of Exprovisions of the said act, do or shall extend, “it is declared and cife, &c. to be enacted, that such seizures only as shall be made for any offence to the proper against any law or laws of customs or excise passed for the preven- Officer, and the tion of smuggling, and where the person or persons engaged or Commissioners concerned therein is or are by any such law or laws liable, if a Bri- of Excise shall tish subject, to arrest and detention, shall be deemed and taken to ment of Rebe seizures in respect of which the further rewards directed by the wards, subject 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 therewiih 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.”

$ 3. “And whereas by the said act (56 G. 3. c. 104.), it is en- 59G. 3. c. 87. acted, that one-half part of all such rewards as aforesaid, after de- The whole of duction of all costs and expences, shall be paid by the commissioners the rewards payof customs or excise respectively by whom the prosecution shall be able under the directed, to such officer or officers or other person or persons who shall recited act of be entitled to the same, immediately upon the condemnation of any to be immedisuch seizure, and the other half part thereof upon the account or ately paid on 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 to per any ship, boat, or other vessel, carriage, horse, cattle, goods, wares, or merchandize respectively forfeited under any law or laws of cus. toms 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.

away the tonnage rewards.

$5.

57 G. 3. c. 87. 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 en-
couragement of the officers and persons employed for the preven-
tion of smuggling, be paid immediately upon the condemnation of

any such seizure as aforesaid; be it therefore enacted, that from and 10 July 1817. 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." Rewards granted

And by stat. 58 G. 3. c. 76. 2. It is declared and enacted, that by 56 G. 3. c. the rewards granted by the act of 56 G. 3. c. 104. do not repeal 104. do not take 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. 59 G. 3. c. 121.

By stat. 59 G. 3. c. 121. $ 5. The commissioners of customs and excise are empowered to direct any sum not exceeding 25l. 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. Where the And by stat. 59 G.3. c. 121. $7. “In all cases wherein the charges charges of pro- of prosecuting and condemning carts and other carriages, and horses secution in sei- and other cattle, seized for offences against the laws for protection zures of car.

of the revenue of customs or excise, shall exceed the produce arising viages and horses shall exceed the

from the sale thereof, it shall and may be lawful for the commisproduce, the

sioners of his majesty's customs in England, or any four or more excess may be of them, and also for the commissioners of his majesty's customs paid out of the

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 condem-
nation 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
Not to extend account of which they shall have been so seized : provided always
to cases where nevertheless, that this act shall not extend to any case wherein the
officers are en- officers of the customs sball by any law now in force or hereafter
titled to a gross to be made, be entitled to a gross sum of the goods seized by him.”
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 Iren land 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

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he shall be pleased thereby to appoint; it is enacted, " that in all Rewards not cases wherein the commissioners of the customs or excise of Eng- exceeding 20l. land, Scotland, and Ireland respectively, shall award any sum not

awarded by the

commissioners of exceeding 201. as aforesaid, to any officer or officers, non-commissioned officers, petty officers, seamen, or privates, of his majesty's cise to officers, army, navy, or marines, or acting under the orders of the lord high &c. of the army admiral, or of the commissioners for executing the office of the lord or navy, to be

divided accord high admiral, of the united kingdom of Great Britain and Ireland,

ing to such refor any person so arrested, convicted, or committed to prison as gulations as his aforesaid, the same shall be divided and distributed in such pro- majesty shall portions, and according to such rules, regulations, and orders, as appoint by order his majesty shall by his order or orders in council, or by his royal in council. proclamation in that behalf, be pleased to direct and appoint."

By stat. 13 & 14 C. 2. c. 11.07. If any goods shall be laden or 13 & 14 C. 2. taken in from the shore into any bark, hoy, barge, lighter, wherry, Shipping or landor boat, to be carried aboard any vessel outward bound, or laden or ing goods withtaken in out of any ship coming in from foreign parts without a warrant and presence of an officer of the customs ; such bark, &c. shall be forfeited ; and the wharfinger offending shall forfeit 1001.; and the master, purser, boatswain, or other mariner of any ship inward bound, consenting thereunto, shall forfeit the value of the goods so unshipped.

$ 7. And if any carman, porter, waterinan, 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.

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 fide 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 Unshipping with intention to be landed, (the duties not being first paid or secured), intent to land. or if any prohibited goods shall be imported, thev. not only the said

(a) See post, under this head.

$ 8.

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. 19 G. 3 c. 69. 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 pro-
hibited goods ; and shall forthwith carry them before a justice re-
siding near ; who shall, if he see cause, conimit 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
401, to appear and prosecute. And (§ 12.) the justices at such ses-
sions 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 re-

spectively.
Power to search. 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 casc of resistance break open doors, chests, and other pack-
age there to seize, and from thence to bring any goods prohibited

and uncustomed, and to secure them in the king's storehouse. Duration of writs And by stat. 54 G. 3. c. 46. reciting the provisions of 13 & 14 of assistance. 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 re-
vocation of the patent by which the said commissioners were con-
stituted 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 as-
sistance 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.
Officers of the And whereas the officers of excise are by several acts empowered

to seize tea and spirits removing without permits, together with the powered to seize vessels, boats, horses, and carriages used in removing thereof; it tea and spirits. 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. Goods passing Bystat. 6 G. 1. c. 21. $39. If prohibited or customablegoods shall. may be stopped be found by any officer of the customs in a bark, hoy, lighter, barge, and seized.

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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 comipounded 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.

$ 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 plain, tiff'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 Claimers of liable to duties of excise or inland duties shall be seized by virtue goods seized to of any act now in force, or hereafter to be made ; or if any action prove payment

of the duties. 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 ini 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.

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, seize and prosecute, notwithstanding the directions of the commis

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