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commissioners of the customs or excise, and such officer or officers 6 G.4. c.108. shall be deemed to be duly authorised for the purposes of this act

the prevention

or any other act relating to the revenue of customs; any thing in of smuggling.

this or any other act to the contrary notwithstanding."

By 7 & 8 G. 4. c. 56. § 5. "All spirits or tobacco which shall be 7&8 G. 4. c.56. found being removed or carried without a legal permit for the Spirits or tosame, shall be deemed to be spirits or tobacco respectively un- bacco, removshipped without payment of duty, unless the party in whose ing without a possession the same shall be found or seized shall prove to the permit, to be contrary."

§ 12. If any goods which are subject to any duty or restriction in respect of importation shall be found on examination of any package to be concealed in double sides or false bottoms, or in any other secret or disguised place in such package, or among any other things in such package, that then and in such case not only all such goods, but also all other goods found in the said package, shall be forfeited."

deemned unshipped without payment of duties.

Goods found

concealed in double sides, or false bottoms.

For obtaining
dues payable
on certain goods
brought coast-

wise.

§13. "It shall and may be lawful for the commissioners of Treasury may H.M.'s treasury, or any three or more of them, by an order made restore seizures. for that purpose under their hands, to direct any vessel, boat, or goods seized under any act made for the prevention of smuggling, or relating to the revenue of customs or excise, or to the trade or navigation of the united kingdom, or of any of H. M.'s possessions abroad, to be delivered to the owner or owners, whether the same shall have been seized in the U. K. or abroad, and whether condemnation has taken place or not, upon such conditions as they may deem expedient, and which shall be mentioned in the said order; any thing in any law to the contrary notwithstanding." §15. "And for the purpose of enabling the mayor and commonalty and citizens of the city of London, and their successors, to ascertain and collect the amount of the dues payable to them upon the several articles herein-after mentioned, imported coastwise into the port of London; be it enacted, that if all or any of the goods of the description hereinafter mentioned, (that is to say,) firkins of butter, tons of cheese, fish, eggs, salt, fruit, roots eatable, and onions, brought coastwise into the port of the said city, and which are liable to the said dues, shall be landed or unshipped at or in the said port, before a proper certificate of the payment of the said dues shall have been obtained, such goods shall be forfeited, and may be seized by any officer of H. M.'s customs empowered to seize any goods landed without due entry thereof; and such forfeiture may be sued for, prosecuted, and recovered by action of debt, bill, plaint, or information, in any of H. M.'s courts of record at Westminster, in the name of the chamberlain of the said city, on behalf of the said mayor and commonalty and citizens."

Of Penalties.

By 6 G. 4. c. 108. § 45. "Every person not arrested and detained 6 G.4. c.108. as herein-after mentioned, who shall, either in the U. K. or the Penalty on perIsle of Man, assist or be otherwise concerned in the unshipping of sons unshipping, harbourany goods which are prohibited, or the duties for which have not ing, or having been paid or secured, or who shall knowingly harbour, keep, or custody of any conceal, or shall knowingly permit or suffer to be harboured, kept, prohibited or

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6 G.4, c. 108.

uncustomed goods.

Penalty on per. sons unshipping, having possession, or harbouring drawback or bounty goods.

Persons insuring the delivery of prohibited or uncustomed goods

to forfeit 5001.

Penalty on persons offering goods for sale

under pretence of being run or prohibited.

Persons found

or discovered to

have been on board vessels liable to forfeit

ure, for being found within

certain limits of the coast, subject to the pe

or concealed, any goods which have been illegally unshipped without payment of duties, or which have been illegally removed without payment of the same, from any warehouse or place of security in which they may have been originally deposited, or shall knowingly harbour, keep, or conceal, or permit or suffer to be harboured, kept, or concealed, any goods prohibited to be imported, or to be used or consumed in the U. K. or in the Isle of Man; and every person, eitherin the U. K. or the Isle of Man, to whose hands and possession any such uncustomed or prohibited goods shall knowingly come, shall forfeit either the treble value (a) thereof, or the penalty of 100%. at the election of the commissioners of H. M.'s customs." § 46. "If any goods, upon which there is a drawback or bounty, shall be shipped to be exported into parts beyond the seas, and shall afterwards be unshipped with intention to be relanded in the U. K. (unless, in case of distress, to save the goods from perishing) that then and in such case the said goods shall be forfeited, and the master of the vessel from which they shall be unshipped, and every person concerned in the unshipping, and the person or persons to whose hands the same shall knowingly come, or who shall knowingly harbour, keep, or conceal, or suffer to be harboured, kept, or concealed such goods, shall for every such offence forfeit the treble value of the goods, or the penalty of 100l. at the election of the commissioners of H. M.'s customs."

§ 47. "Every person who, by way of insurance or otherwise, shall undertake or agree to deliver any goods to be imported from beyond the seas, at any port or place in the U. K. without paying the duties due on such importation, or any prohibited goods, or in pursuance of such insurance, or otherwise, shall deliver or cause to be delivered any uncustomed or prohibited goods, every such person, and every aider or abettor thereof, shall for such offence forfeit the sum of 500l. over and above any other penalty to which by law he may be liable; and every person who shall agree to pay any money for the insurance or conveyance of such goods, or shall receive or take such goods into his custody or possession, or suffer the same to be so received or taken, shall also forfeit 500l. over and above any penalty to which by law he may be liable on account of such goods."

§ 48. "If any person or persons shall offer for sale any goods, under pretence that the same are prohibited, or have been unshipped and run on shore without payment of duties, that then and in such case all such goods (although not liable to any duties or prohibited) shall be forfeited, and the person or persons, and every of them, offering the same for sale, shall forfeit the treble value of such goods, or the penalty of 100l. at the election of the commissioners of H. M.'s customs."

§ 49. "Every person being a subject of H. M. who shall be found or discovered to have been on board any vessel or boat liable to forfeiture, under this or any other act relating to the revenue of customs, for being found within four or eight leagues of the coast of the U.K. as aforesaid, or for being found or discovered to have been within any of the distances or places in this act mentioned, from or in the U. K. or from or in the Isle of Man, having on board or in any manner attached or affixed thereto, or having had on board or in any manner attached or affixed thereto, or conveying or having con

(a) See 7 & 8 G. 4. c. 56. § 6. post.

and may be de

veyed in any manner such goods or other things as subject such 6 G.4. c. 108. vessel or boat to forfeiture, or who shall be found or discovered to have been on board any vessel or boat, from which any part of the nalty of 100%, cargo shall have been thrown overboard during chace, or staved tained. or destroyed, shall forfeit the sum of 100l.; and that every person, not being a subject of H. M., who shall be found or discovered to have been on board any vessel or boat, liable to forfeiture for any of the causes aforesaid, within one league of the coast of the U. K. or of the Isle of Man, or within any bay, harbour, river, or creek of the said island, shall forfeit for such offence the sum of 1007.; and it shall be lawful for any officer or officers of the army, navy, or marines, being duly authorised, and on full pay, or any officer of customs or excise, or other person acting in his or their aid or assistance, or duly employed for the prevention of smuggling, and he and they is and are hereby authorised, empowered, and required to stop, arrest, and detain every such person, and to carry and convey such person before two or more justices of the peace in the U. K., or a governor, deputy governor, or deemster in the Isle of Man, to be dealt with as hereinafter directed: Provided always, that any such person proving, to the satisfaction of such justices, governor, deputy governor, or deemster, that he was only a passenger in such vessel or boat, and had no interest whatever either in the vessel or boat, or in the cargo on board the same, shall be forthwith discharged by such justices.'

or concealing

§ 50. "Every person whatsoever, who shall unship, or be aiding, Persons unshipassisting, or concerned in the unshipping of any spirits or tobacco, ping or conliable to forfeiture under this or any other act relating to the rev- cerned in the enue of customs or excise, either in the U. K. or the Isle of Man, carrying away or who shall carry, convey, or conceal, or be aiding, assisting, or spirits or toconcerned in the carrying, conveying, or concealing of any such bacco, to forfeit spirits or tobacco, shall forfeit for such offence the sum of 100%. 100l. and may and every such person may be detained by any officer or officers be detained. (a) of H. M.'s army, navy, or marines, being duly authorised and on full pay, or any officer of customs or excise, or other person acting in his or their aid or assistance, or duly employed for the prevention of smuggling, and taken before two justices of the peace in the U. K. or a governor, deputy governor, or deemster in the Isle of Man, to be dealt with as hereinafter directed."

51. "If any person or persons liable to be arrested and detain- Persons liable ed, under the provisions of this or any other act relating to the to be arrested, revenue of customs, shall not be detained at the time of so com- and making esmitting the offence for which he or they is or are so liable, or after cape, may afterdetention shall make his or their escape, it shall and may be law-wards be detained by any ful for any officer of the army, navy, or marines, being duly au- officer of the thorised and on full pay, or any officer of customs or excise, or customs, &c. any other person acting in his or their aid or assistance, or duly employed under such officer, to stop, arrest, and detain such person so liable to detention as aforesaid, at any time afterwards, and to carry him before two justices of the peace, to be dealt with as if detained at the time of committing the said offence."

§ 52 "No person shall, after sunset and before sunrise, between Penalty on perthe twenty-first day of September and the first day of April, or af- sons making ter the hour of eight in the evening and before the hour of six in signals to smug

(a) See 7 & 8 G. 4. c. 56. § 5. post.

6 G.4. c. 108.

the morning at any other time in the year, make, aid, or assist in making, or be present for the purpose of aiding or assisting in the gling vessels at making of any light, fire, flash, or blaze, or any signal by smoke, sea. (a) or by any rocket, fireworks, flags, firing of any gun or other fire arms, or any other contrivance or device, or any other signal in or on board or from any vessel or boat, or on or from any part of the coast or shore of the U. K., or within six miles of any part of such coasts or shores, for the purpose of making or giving any signal to any person on board any smuggling vessel or boat, whether any person so on board of such vessel or boat be or be not within distance to see or hear any such light, fire, flash, blaze, or signal; and if any person, contrary to the true intent and meaning of this act, make or cause to be made, or aid or assist in making any such light, fire, flash, blaze, or signal, such person so offending shall be guilty of a misdemeanor; and it shall be lawful for any person to stop, arrest, and detain the person or persons who shall so make, or aid or assist in the making, or who shall be present for the purpose of aiding or assisting in making, any such light, fire, flash, blaze, or signal, and to carry and convey such person or persons so offending before any two or more of H. M.'s justices of the peace residing near the place where such offence shall be commited, who, if they see cause, shall commit the offender to the next county gaol, there to remain until the next court of oyer or terminer, great session or gaol delivery, or until such person or persons shall be delivered by due course of law, and it shall not be necessary to prove, on any indictment or information, that any vessel or boat was actually on the coast; and the offender or offenders being duly convicted thereof, shall by order of the court before whom such offender or offenders shall be convicted, either forfeit

Proof of a signal not being intended to lie on

the defendant.

Any person may put out and extinguish and

prevent signals.

Persons resisting officers, or rescuing or destroying goods to prevent seizure, to forfeit 2001.

and pay the penalty or forfeiture of 100l. or, at the discretion of

such court, be sentenced or committed to the common gaol or house of correction, there to be kept to hard labour for any term not exceeding one year."

§ 53. "Provided always, that in case any person be charged with or indicted for having made or caused to be made, or been aiding or assisting in making, or being present for the purpose of making or aiding or assisting in making any such fire, light, flash, blaze, or other signal as aforesaid, the burthen of proof that such fire, light, flash, blaze, noise, or other thing, so charged as having been made with intent and for the purpose of giving such signal as aforesaid, was not made with such intent and for such purpose, shall be upon the defendant against whom such charge is made or such indictment is

found."

§ 54. "It shall be lawful for any person whatsoever to put out and extinguish or prevent any such light, fire, flash, or blaze, or any smoke, signal, rocket, firework, noise, or other device or contrivance so made or being made as aforesaid, and to enter and go into and upon any lands for that purpose, without being liable or subject to any indictment, suit, or action for the same."

§ 55. "If any person whatsoever shall hinder, oppose, molest, or obstruct any officer of the army, navy, or marines, being duly authorised and on full pay, or any officer of customs or excise, in the execution of his duty, or in the due seizing of any goods liable to forfeiture by this or any other act relating to the revenue of customs, or any person acting in his aid or assistance, or duly em

(n) Bee 7 G. 4. §. 48. §19, post,

ployed for the prevention of smuggling, or shall rescue or cause 6 G.4. c.108. to be rescued any goods which have been seized, or shall attempt or endeavour to do so, or shall before, or at or after any seizure stave, break, or otherwise destroy any goods, to prevent the seizure thereof, or the securing the same, then and in such case the parties offending shall forfeit for every such offence the sum of 2001."

By 7 G.4. c.48. § 19. "Every intimation to any smuggling vessel 7 G.4. c.48. or boat in whatever manner given, shall be deemed to be a signal Signals to within the meaning of the said act for the prevention of smug- smu smuggling vesgling, and shall subject the person giving such intimation to be detained and proceeded against as directed by the said act." By 7 & 8 G. 4. c.56. § 5. "All spirits or tobacco which shall be 7&8 G.4. c.56. found being removed or carried without a legal permit for the same, shall be deemed to be spirits or tobacco respectively unshipped without payment of duty, unless the party in whose possession the same shall be found or seized shall prove to the contrary."

Spirits or tobacco, removing without a per

mit, to be deemed un

shipped with§ 6. "In all cases where any penalty, the amount of which is out payment of at any time to be determined by the value of any goods, is directed duties. to be sued for under any law now in force or hereafter to be How value of made for the prevention of smuggling, or relating to the revenue goods for penof customs or excise, such value shall be deemed and taken to be alties is to be according to the rate and price which goods of the like sort or denomination, and of the best quality, bear at such time in London, and upon which the duties due upon importation have been paid."

ascertained.

§ 11. "All penalties and forfeitures which may be recovered Penalties recobefore any justices of the peace under any act for the prevention vered before of smuggling, or relating to the revenue of customs or excise, justices, to be paid to comon any prosecution by order of the commissioners of customs, missioners of shall be paid to the commissioners of H. M.'s customs, and on the customs or any prosecution by order of the commissioners of excise shall be excise. paid to the commissioners of H. M.'s excise, or to the person appointed by them respectively to receive the same; and such penalties and forfeitures shall be applied by the said commissioners respectively in such manner as the law directs."

DE Felonies.

with fire-arms

uncustomed

By 6 G. 4. c. 108. § 56. "If any persons to the number of three 6 G.4. c.108. or more, armed with fire arms or other offensive weapons, shall Three or more within the U. K., or within the limits of any port, harbour, or persons armed creek thereof, be assembled in order to be aiding and assisting in assembled to asthe illegal exportation of any goods prohibited to be exported, or sist in the ilin the carrying of such goods in order to such exportation, or in legal exportthe illegal landing, running, or carrying away of prohibited or ation or landing uncustomed goods, or goods liable to pay any duties which have of prohibited or not been paid or secured, or in the illegal carrying of any goods from any warehouse or other place, as shall have been deposited relanding goods therein, for the security of the home consumption duties thereon, shipped for exor for preventing the use or consumption thereof in the U. K., or portation, or in in the illegal relanding of any goods which shall have been ex- the rescuing any ported upon debenture or certificate, or in rescuing or taking be deemed such goods, to away any such goods as aforesaid, after seizure, from the officer guilty of felony. of the customs or other officer authorised to seize the same, or any person or persons employed by them or assisting them, or from

goods, or in the

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