I. The customs in general..

As a part, and the most considerable part of the offence of smuggling consists in the bringing on shore, or in carrying from the shore, of goods, wares, or merchandize, without paying the custom or duties, which ought to be paid upon the importa-. tion or exportation of such goods, wares, or merchandize, it cannot be improper to give some account of the customs in general. 4 Bac. Abr. 524.

Under the word customs, is comprized every duty which is to be paid upon the importation or exportation of goods, wares, or merchandize. Ibid.

But it is here intended only to give a general account of the present state of the customs, and not of the specific duties imposed on different kinds of merchandize, as these do not come. within the principal design of this work.

By 43 Geo. 3. c. 68, it was enacted, that all subsidies, cus- Consolidation toms, impositions or duties whatever (respecting the revenue of act. customs) payable by virtue of any act then in force, upon the importation of any goods, wares, or merchandize, into Great Britain; or upon the exportation thereof from Great Britain; or upon their being brought coastwise, or from port to port within the kingdom; and the drawbacks allowed upon the exportation thereof, or on any other account whatsoever, respect. ing the duties of customs; and also the additional imports charged. upon the amount of the said customers, should cease. s. 1.

Except that nothing in this act shall repeal or alter the du ties of package, scavage, balliage, or portage, or any other duties payable to the mayor, and commonalty and citizens of the city of London, or to the lord-mayor of the said city for the time being, or to any other city or town corporate, within Great Britain; or to repeal or alter the prisage of wines, the duty called butlerage, or to any special privilege or exemption, to which any persons are now intitled by law, but the same shall be continued as heretofore.

s. 1.

And in lieu of the duties and drawbacks repealed, it is enact- New consolida ed that certain others shall be taken and allowed *. s. 2. and ted duties." Schedule A. B. C.

The new duties and drawbacks shall be levied and allowed

in like manner as the old; unless hereby altered. s.45.

Also all acts in force on July 5, 1803, relative to the customs,

shall remain in force, unless hereby altered. s. 6.

And all goods,&c. unshipped or landed without the presence of the proper officers of the customs, either on Sundays, Holidays, or on any other days, all such goods shall be forfeited, and may

Since which these duties, drawbacks, and allowances, have been augmented and altered by the stat. 43 Geo. 3. c. 70. 43 Geo. 3. c. 131; 44 Geo. 3. c. 53; 45 Geo. 3, c. 29. c. 44. c. 67. c. 122; and 46 Geo, 3. c. 38, &c. 42,

Goods wrecked.

sworn.

be seized by any officer of the customs, except fish and other ar ticles therein specified. 36 Geo. 3. c. 82. s. 1.

It has been held, that goods thrown on shore from a ship which has been wrecked, are not liable to any duties; because they are not to be considered as brought into the kingdom by any of the king's natural born subjects, or by any other per. son or stranger, but by the wind and sca. Vaugh. Rep. 165, 167, 168.

However, by 5 Geo. 1, c. 11, all goods saved out of any ship forced on shore or stranded, not being wrecked goods or (Flotcham, jetcham, or ligan) shall after salvage, and other charges paid, be liable to customs as if they were regularly imported.

In an action of trover, for the conversion of fourteen shirts, a night gown and a cap, a case was made for the opinion of the Court; it was stated, that the plaintiff arived at Dover from France, and brought the goods with him as his own wearing apparel, and not as merchandize, or for sale; and that the defendant seized them for non-payment of duty; upon the first argument, the Court inclined strongly for the plaintiff'; but a further argument was ordered. At another day the attorney general came into the Court, and said, that it being stated par. ticularly that the goods were not imported as merchandize, it was too much for him to endeavour to support the seizure; but that if it had stood only upon the words, that he did not bring them in for sale, he would have endeavoured to have support. edit. 2 Strange 943.

How the offi- By 6 Will. & Mar. c. 1, when any commission shall be issu cers are to be ed for constituting commissioners of the customs, two of the commissioners first named in the commission shall be sworn before the chancellor or chief baron of the exchequer, or mas ter of the rolls, for the true and faithful execution, to the 'best of their knowledge and power, of the trust committed to their charge and inspection, and that they will not take or receive any reward or gratuity, directly, or indirectly, other than their salaries, and what shall be allowed them from the crown, or the regular fees established by law, for any service to be done in the execution of their employment in the customs on any account whatsoever;' and all the other commissioners, and other officers in the customs in London, shall at their admissions take the said oath before any two commissio ners of the customs. And officers of the customs in the oulports, or elsewhere, shall take the said oath before two justices of peace; and if any of the commissioners or officers shall neglect or refuse to take the said oath, every such person shall forfeit his office. s. 5.

Who may make

seizures.

The persons administering the said oaths shall certify the same to the next quarter sessions to be recorded. s. 6.

And by 13 & 14 Car. 2. c. 11, no ships or goods shall be seized as forfeited for unlawful importation or exportation, or for non-payment of customs, but by the persons appointed to

manage the customs, or officers of customs, or persons deputed by warrant from the lord treasurer, or under treasurer, or by commission from his majesty under the great or privy seal; and if any seizure shall be made by any other person for the causes aforesaid, such seizure shall be void. s. 15.

But by 33 Geo. 2. c. 9, it shall be lawful for the officers of excise, and they are required to seize all such ships or vessels as are forfeited for any of the reasons contained in 8 Geo. 1. c. 18. 12 Geo. 1. c. 28. and 11 Geo. 1. c. 30. in like manner as the officers of customs may now do; which vessels so seized by the officers of excise,shall be proceeded against aud condemn. ed by such methods as now are used on the part of his majesty, and the officers of the customs; and after condemnation, be destroyed or used, and the tackle disposed of under the direction of the commissioners of excise and their officers, as is directed with respect to the commissioners of the customs and their officers. s. 16.

And by 8 Geo. 3. c. 18, all brandy, arrack, rum, spirits, and strong waters, as well foreign as British, and foreign exciscable liquors which shall be forfeited, together, with the casks, bottles, vessels, or other package containing the same, may be seized by any officer of customs or excise, or by persons deputed by warrant from the lord treasurer or under treasurer, or by special commission under the great or privy seal. s. 24.

Also by 9 Geo. 3. c. 6, the officers of excise may seize horses and other cattle, and carriages used in the removing of brandy, arrack, rum, spirits, and strong waters (customs and other duties not paid or secured) in the same manner as officers of customs may, which seizures shall be proceeded upon, and determined by law of excise, or in any court of record at Westminster, one moiety to the king, and the other to the informer. s. 1.

And if any person shall obstruct any officer of customs or excise in seizing or securing any of the said liquors, or shall endeavour so to do; or shall, after seizure, stave or damage any cask containing such liquor, he shall forfeit 401. s. 25.— Or ' he may be prosecuted for a misdemeanor.' See 19 Geo. 3. c. 69. s. 10. in Div. IV. post.

-And now excise officers have in many other instances, and particularly in respect of foreign goods liable to duties of excise, a concurrent jurisdiction with the officers of the customs; this will be seen in the subsequent part of this title, and also by recurring to the head EXCISE.

It is also provided by 26 Geo. 3. c. 40, that it shall be lawful for the commanders of any of his majesty's ships of war, or any commissioned warrant or petty officer, specially authorized by them, to seize, without having any deputation or commission from the commissioners of customs or excise, any goods whatever, or any ships or vessels whatever, which shall be subject to forfeiture for any offence against the customs or excise; provided the commander shall bring such seizure to his majesty's warehouse, at the nearest custom-house, and there lodge the

Officer need

same in the custody of the officer of customs, if made under any act relating to the customs; or in the custody of the officer of excise, in case it shall be under the excise only; and shall in all respects conform to all the rules to which officers of customs or excise are subject. s. 27.

And by 3 Geo. 3. c. 22, his majesty may direct the moiety of the seizure made by officers or seamen employed in his service, to be divided amongst them, in such proportions as his majesty shall direct, by order of council or proclamation. s. 4. And by 11 Geo. 1. s. 30, if upon the trial of any suit relatnot produce his ing to his majesty's customs, any question, shall arise, whether appointment any person be an officer of the customs, proof shall be admiton the trial. ted that such person was reputed to be, and had acted in such office, and at the time when the matter in controver sy was done, without proving or producing the commission. S. 32.

Proof to lie on the claimer.

Power to search

goods.

Also by 12 Geo. 1. c. 28, if any foreign goods be seiz ed, and any dispute arise, whether the duties have been paid, or concerning the place from whence such goods were brought, the proof shall lie on the claimer, and not on the officer.

3. 8.

By 12 Car. 2. c. 19. made perpetual by 9 Ann, c. 6, s. 2, places for un- and 3 Geo. 1. c. 7, if any person shall cause goods, for which customed custom or duties are payable, to be landed or conveyed away without entry made, and the customer or collector, or his deputy, agreed with, upon oath thereof made before the lord treasurer, or any of the barons of the Exchequer, or chief ma gistrate of the place where the offence shall be committed, or the place next adjoining it, it shall be lawful for the lord trea suror, barons or chief magistrate, to issue a warrant to any persons, enabling them with the assistance of a sheriff, justice of peace or constable, within one month after the offence com mitted, to enter into any house in the day-time, where such goods are suspected to be concealed: and in case of resistance, to break open such houses, and seize the goods concealed: and all officers and ministers of justice are required to be assisting. s. 1, 2.

And by 13 & 14 Car. 2. c. 11, it is also provided, that it shall be lawful for any person, authorised by writ of assistance under seal of the Exchequer to take a constable, or other pub. lic officer inhabiting near the place, and in the day time to enter into any house or other place, and, in case of resistance, to break open doors, chests, and other packages, to seize any goods prohibited and uncustomed, and to secure the same in his majesty's storehouse in the next port. s. 5.

Also by 6 Geo. 1. e. 21, if prohibited or customable goods shall be found by any officer of the customs in the custody of any persons being in a hoy, lighter, barge, boat, or wherry on the water, or coming directly from the water-side, without the presence of an officer; or if such goods, upon the information of one credible person, be found in any house or place, on a

search made according to 13 & 14 Car. 2. c. 11, such officers may put the said goods in the king's warehouse in the next port, till the claimers make proof to the satisfaction of the commissioners of customs (if stopped within the ports of London or Edinburgh) that the duties have been paid or secured, or that the same had been bought in a lawful way, or that the goods had been compounded for, or condemned in the Exchequer, or been delivered by writ of that court; and that the prohibited goods had been compounded for, condemned, or delivered; in which case such goods shall be delivered without charge; and if such goods shall be stopped in any other port, the claimers shall make the like proof to the collector, or one of the other principal officers of the customs in the port; which proof shall be transmitted to the commissioners, for their directions touching the delivery of such goods, without charge to the claimer, or for the seizing and prosecuting the same, as the commissioners shall see cause. s. 39.

Provided such proof be made within ten days after the goods have been stopped; in failure whereof, the same shall be seized and prosecuted. s. 40.

And if upon such prosecution, where no application has been made to the commissioners, the property of the goods shall be claimed, and if any doubt arise, whether the duties were paid or secured, or the goods had been componaded for, condemned or delivered, or bought in a lawful way, the proof shall be incumbent on the claimer, and not on the prosecutor, and if a verdict shall pass for such claimer, or if the officers shall become nonsuit, or forbear, or discontinue prosecution, or if judgment shall be against the officers, the claimer shall, above the recovery of his goods or the value thereof, have costs, which costs shall be deemed a full satisfaction for his da mages. s. 41.

But where the claimer shall make proof, so as to induce the commissioners to order the delivery of the goods if the owners shall receive any damage by such stop, they shall receive the goods without charge or delay, and may bring their action against the officers for damages. 8. 42.

Nevertheless the officer, if he be desirous to seize and prosecute, may, notwithstanding any directions of the commissioners for delivery of the goods, seize and prosecute the same; iu which case he shall be liable to be sued by the owner for recovery of his goods, with full costs; or if the commissioners shall not order the delivery of the goods, the owner may neverthe less sue for the recovery thereof, with costs and damages, in any court of record. S. 43.

But by 27 Geo. 3. e. 32, in case any goods whatever, or any Restitution of ships, vessels, boats, horses, cattle or carriages, shall be seized goods suzuú.

as forfeited by virtue of any act relating to the customs, the commissioners on evidence to their satisfaction that the forfeiture arose without any design of fraud in the proprietor, may order the same to be restored to such proprietor, in such man. ner, and on such terms as shall appear to the commissioners