Payments from

revenue.

Treasurer.

As to the Payments of Money out of Revenue. 31. Every sum of money which shall be due at Lagos upon any Money due warrant of the Governor issued under the authority of any Ordin- upon warrant ance or Ordinances, or for any drawback, shall be paid by the under the authority of Treasurer out of any money collected by him on account of the any Ordinance duties of Customs or other revenue, and every such payments shall to be paid by be allowed by the Auditor in the settling or auditing the accounts of the Treasurer, and when any such payment legally authorised as aforesaid shall become due at any out-station the same may be paid by the Collector of Customs at any such out-station out of any of the moneys in his hands arising from the duties of Customs or other revenue under the directions of the Treasurer; and as it is Over-paid expedient to regulate the period within which over-payments of duty may be duty may be returned, the Treasurer is hereby authorised at any within one time within one year after the over-payment of any duties on its year. being proved to his satisfaction that the same were overpaid in error to return such duties; but no such return shall be made, or any claim allowed, unless made and established within such period of one year.

returned

As to Disputes between Importers of Goods and Officers of Customs Disputes beas to the Duty due on such Goods.

tween importer and officers.

32. If any dispute shall arise as to the proper rate of duty How disputes payable in respect of any goods imported into any place within the as to rate of duty are to be jurisdiction, the importer or consignee, or his agent, shall deposit settled. in the hands of the Collector of Customs at the port of importation, the amount of duty demanded by the Collector of Customs, and such deposit shall be deemed and taken to be the proper duty payable in respect of such goods, unless suit shall be brought or commenced by the importer of such goods within one month from the time of making such deposit in one of the Courts of the Colony having jurisdiction to the amount involved in such dispute against such Collector of Customs, for the purpose of ascertaining whether any and what amount of duty is due and payable on such goods. Upon payment of such deposit, and passing a proper entry for such goods by the importer, consignee, or agent, such Collector of Customs shall thereupon cause the said goods to be delivered in virtue of such entry.

Collector of

33. Where such deposit shall have been made as aforesaid, the Deposits to same shall be held by the Collector of Customs, and in case no be held by the action shall be brought within the time herein before limited for Customs, and that purpose, such deposit shall be applied in the same manner as any excess of if the same had been originally paid and received as the duty due duty may be and payable on such goods. And in case such action shall be so brought, and it shall thereupon be determined by due course of law that the duty so demanded and deposited was not the proper duty due and payable on such goods, but that a less duty was

recovered.

By whom

costs of suit payable.

payable thereon, then the difference between the sum so deposited and the duty so found to be due, or the whole sum so deposited, as the case may require, shall forthwith be returned to such importer, and such payment shall be accepted by such importer in satisfaction of all claims in respect of the importation of such goods, and the duty payable thereon, and of all or any damages and expenses incident thereto (except costs of suit as next hereinafter provided), that is to say: Provided always that the party to such action or suit in whose favour a verdict or judgment shall be given, shall be entitled to his costs of suit, as between party and party, against the other party to such action or suit, such costs to be taxed by the proper officer of the court in which such action shall be brought in the usual way, and if such verdict or judgment shall be given against the plaintiff in such action or suit, the costs so taxed as aforesaid shall be recoverable and recovered against the plaintiff in the same manner as damages and costs in an ordinary action or suit in such court are recoverable by law; but if such verdict shall be given against the Collector of Customs, as defendant in such suit, the costs so taxed as aforesaid shall be paid out of any moneys in the Treasury of the Colony.

Complaints, &c. As to Complaints and Disputes between Merchants and Others and the Officers of Customs, the Public Investigation thereof, and Inquiries touching Matters relating to the Customs and the Conduct of Officers or others concerned therein.

Disputes and enquiries.

Power to

remit or mitigate penalties.

Appeal to open court.

34. If disputes shall arise between any masters or owners of ships merchants, importers, consignees, shippers, or exporters of goods, or their agents, and any officer of Customs, with reference to the seizure or detention of any ship or goods, or to any apparently accidental omission, inadvertence, or non-compliance with the laws or regulations relating to the Customs, it shall be lawful for the Collector of Customs to dispose of or determine such dispute, in such manner as he may deem just.

35. If upon consideration of the facts and circumstances out of which such dispute shall have arisen, the Collector of Customs shall be of opinion that any penalty or forfeiture has been incurred by any such master, owner, merchant, importer, consignee, shipper, exporter, or agent, he may, subject to the approval of the Governor, in case he shall be of opinion that the penalty ought to be remitted, remit and forego the same accordingly, or in case he shall be of opinion that a mitigated penalty shall be imposed and enforced, mitigate any such penalty or forfeiture to such amount as he may, subject as aforesaid, deem a sufficient satisfaction for the breach of law or regulation complained of.

36. In case any such master, owner, merchant, importer, consignee, shipper, exporter, or agent shall feel himself aggrieved by

the determination of the Collector of Customs in any of the cases aforesaid, or have any ground of complaint against any officer of Customs in respect of anything done, or omitted to be done, by such officer in or about the execution of his duty, the party so feeling himself aggrieved shall, upon an application in writing to the Colonial Secretary, which application shall state the substance of his complaint, or the reasons of his dissatisfaction with such determination, be entitled to have the facts and circumstances of such complaint or determination inquired into in the manner following.

be conducted.

37. Upon such application being made as aforesaid, the Governor How public shall appoint a Commissioner or Commissioners to enquire into the enquiry is to subject-matter of such application, for which purpose a suitable apartment shall be provided, to which the parties complaining and the parties complained against, and their agents and witnesses and all other persons interested, or desirous of attending, shall have free access, and the Commissioner or Commissioners so appointed shall receive the statement of the complainant or his agent, and hear any reasons which he may advance in support of his complaint, and shall take, or cause to be taken, any evidence on oath which the said complainant may offer and adduce in support of his complaint, and write down or cause to be written down, and report the substance of such evidence, and his or their opinion thereon, and on the arguments, if any, adduced on the hearing of the case, for the information of the Governor, and in like manner shall take and write down, or cause to be taken down and written, and report, for the information of the Governor, any evidence which may be offered in support of such determination of the Collector of Customs, or in case of a complaint against an officer, such exculpatory evidence as the officer complained against may offer or adduce, and the course of proceeding with respect to the taking of such evidence, and the conduct of such enquiry shall be in as close conformity as the nature of such enquiry will admit, with the practice adopted on enquiries had before the Court.

case for

prosecu may be

directed, or

38. The Governor, upon the evidence so reported to him, shall Prosecution either direct a prosecution, if he deem it a proper tion, or decide the case upon such evidence, and make his order Governor may thereon accordingly, which order shall be communicated by one of decide upon the said Commissioners in open court, either on the same day, or on facts. a future day to be appointed by the Commissioner or Commissioners for that purpose, and every order of the Governor made upon consideration of the facts, circumstances, and evidence so reported by the Commissioner or Commissioners by whom such enquiry shall have been holden, shall, in case any penalty or mitigated penalty, or forfeiture shall be adjudged by such order to be paid or enforced, and subject as after mentioned be of equal force, validity, and effect, as any conviction for penalties which any Court is empowered by law to make. And upon the production of any such order, under Order may be the hand of the Governor, to any Court of the Colony, it shall be enforced.

Power to keep order.

lawful for such Court to enforce such order in the same manner, and by the like authority as such Court is empowered to enforce orders under and by virtue of the Criminal Procedure Ordinance, 1876, unless the party against whom such order shall have been made, shall, within one week after the same shall have been communicated, as aforesaid, give notice in writing to the Colonial Secretary that he refuses to abide by such order, in which case the Governor may direct such proceedings to be taken in respect of the subject-matter of such order as he may see fit, or the party against whom such order shall have been made shall have the same remedy by action in any Court having jurisdiction as if no such hearing or order had been made: Provided that if any such master, owner, importer, shipper, exporter, or agent (not wishing to resort to any such appeal as herein before provided) be desirous of stating his case personally to the Collector of Customs, he shall be at liberty to do so, on attending at such time as the Collector of Customs may on his application appoint for that purpose.

39. The Commissioner or Commissioners so appointed to enquire as aforesaid, shall have and exercise, while engaged in the conduct of such enquiry, and to as full an extent as the same is exercised by any Court, all necessary powers and authority to enforce order and propriety of conduct.

Persons by 40. In any of the foregoing cases, or whenever it shall be neceswhom enquiries may sary to institute any enquiry to ascertain the truth of facts with be conducted. respect to any complaint or matter relating to any business under the management or control of the Customs Department or incident thereto, or the conduct of officers or persons employed therein, such enquiries shall and may be made or conducted by the members of the Executive Council of the Colony, for the time being, or any one or more of them to be named and appointed by the Governor, or by any Collector of Customs or District Commissioner, or by such other person or persons as the Governor shall direct and appoint for that purpose (excluding always any member of the Executive Council or other person who may be in any way personally interested in the matter to be enquired into), and when upon any such enquiry proof on oath shall be required by the person conducting the same, such person shall and may administer such oath to any person attending before him, as aforesaid, and if any person so examined before such person, either upon oath or affirmation, shall be convicted of giving false evidence on such examination, every such person so convicted shall be deemed guilty of perjury, and shall be liable to the pains and penalties thereof.

False

evidence, perjury.

Power to

nesses, and

41. Upon any such enquiry or examination it shall be lawful for summon wit- the person or persons appointed to conduct such enquiry or examination, or any one or more of them, to summon any person required as a witness to appear before him or them at the time and place to be specified in such summons to give evidence upon oath or affirmation of the truth of any facts appertaining to such enquiry, or any other

penalty for not giving evidence.

matter touching or relating thereto, and every person so summoned who shall neglect or refuse to appear according to the exigency thereof, or who, having so appeared, shall refuse to give evidence or to answer according to the best of his knowledge and belief any question when thereunto required, shall, for every such default or offence, forfeit the sum of twenty pounds.

enquiry.

42. The Governor in Council shall from time to time make such Rules for rules and orders for the proper conduct of such enquiries, as afore- conducting said, as may be expedient, and as in his judgment shall be necessary or proper, and such rules or orders shall be observed on the conduct of such enquiries until annulled or varied by the authority of the Governor in Council.

II. IMPORTATION AND WAREHOUSING.

As to the Importation or Prohibition, Entry, Examination, Landing,

and Warehousing of Goods.

and prohibition.

43. It shall be lawful to import into any port appointed as Importation herein before provided any goods which are not by this or any Ordinance, or by any Proclamation or Order having the force of law in force at the time of importation thereof, prohibited to be so imported, and to warehouse under the laws in force for the warehousing of goods, except as hereinafter provided, in warehouses duly approved for the warehousing of goods without payment of duty on the first entry thereof, any goods subject to duties of Customs, the importation and warehousing whereof is not prohibited by any law in force at the time of such importation : Provided always, that the duties on such goods as the Governor in Council may from time to time direct shall be paid on the first importation thereof, and such goods shall not be warehoused either for home consumption or exportation.

goods and

44. If upon the first levying or repealing of any duty, or the Time of imfirst permitting or prohibiting of any importation, or at any other portation of time or for any of the purposes of this or any Ordinance relating time of arrival to the Customs, it shall become necessary to determine the precise of ships time at which an importation of any goods shall be deemed to have defined. had effect, such time shall be deemed to be the time at which the ship importing such goods had actually come within the limits of the port at which such ship shall, in due course, be reported and such goods be discharged: Provided that where part of the cargo of the importing ship shall not be discharged at any port at which such ship shall arrive or be, but shall be afterwards discharged at some other port or ports within the jurisdiction, the goods which are discharged at each successive port shall be deemed to be

* As to Arms and Ammunition, see No. 3 of 1892. As to other explosives, see No. 4 of 1884.

L.

R