Excise and Southampton; enacts, That_manufactures of silk, being the manufac tures of Europe, shall be and the same are hereby permitted to be imported into and warehoused at the said port of Southampton; any thing 5 & 6 Vict. c. 47. in any act or acts of parliament to the contrary thereof notwithstanding."" (See vol. ii., p. 513, n. (a).) Sugar; no allow- Sect. 14, reciting, "That whereas by the said act for the regulation of the ance for damage. customs, it is enacted, that in respect of certain goods enumerated in a list contained in the said act no abatement of the duties of importation should be made on account of damage sustained during the voyage, and it is expedient to disallow such abatement in respect of sugar; enacts, 'That such abatement in respect of sugar shall be unlawful, and disallowed." See vol. ii., p. 573.) Goods undervalued officers may detain. Provisions of the 122nd section of c. 52, not to extend to warehousing bonds. Sect. 15, reciting, "That whereas by the said last-mentioned act the officers of customs are authorized to detain and secure goods entered a value, if upon examination it shall appear to them that such goods are not valued according to the true value thereof, and within certain period therein mentioned to take such goods for the use of the crown, and it i expedient to make further provision for the security of the revenue, an the accommodation of the merchant importing such goods; enacts, That if upon the examination of any goods entered to pay duty according to the value thereof it shall appear to the officers of customs that such goods are not valued according to the true value thereof, it shall be lawful for such officers to detain and secure such goods, and within seven days from the day on which the goods shall be finally examined by the proper officer by virtue of a duty paid entry, if it be in England, or within ten days from such last-mentioned day if it be in any port in Scotland, Ireland, or th Isle of Man, to take such goods for the use of the crown; and the com missioners of her majesty's customs shall thereupon cause the amount such valuation, together with an addition of 10l. per centum thereon and also the duties paid upon such entry, to be paid to the importe or proprietor of such goods in full satisfaction of the same, and sha deal with such goods in such and the like manner as goods so circum stanced are directed to be dealt with by the said last-mentioned act." (See, vol. ii., p. 502, n. (ƒ).) Sect. 16, reciting, "That whereas by the said last-mentioned act it the 3 & 4 Will. IV. enacted, that all bonds relating to the customs required to be given respect of goods or ships shall be taken by the collector and comptrolle for the use of his majesty, and that after the expiration of three years fro the date thereof, or from the time (if any) limited therein for the per formance of the condition thereof, every such bond upon which prosecution shall have been commenced shall be void, and may b cancelled and destroyed: and whereas it is expedient to amend so muc of the said last-mentioned act as regards bonds given for securing th due exportation of or payment of duty upon goods warehoused accordin to law; enacts, That so much of the said last-mentioned act as hereinbefore recited shall not extend to any bond given for securing th due exportation of or payment of duty upon goods so warehoused." (See vol. ii., p. 515; and p. 531. n. (b).) Certain goods derelict, &c., no abatement of duties thereon to be made on account of damage. 6 & 7 Will. IV. c. 60. Sect. 17, reciting, "That whereas by an act passed in the sixth an seventh years of the reign of his said late majesty king William th Fourth, intituled An Act to amend the Laws relating to the Customs it is provided, that the commissioners of his majesty's customs are make such an abatement of the duties payable upon certain foreig goods derelict, jetsam, flotsam, and wreck, as shall appear to bear a jus proportion to the damage received by such goods; and it is expedient for the due protection of the revenue, that no abatement of the dutie should be made upon cantharides, cocoa, coffee, coculus indicus, currants figs, guinea grains, ipecacuhana, jalap, lemons, nux vomica, opium oranges, pepper, raisins, rhubarb, sarsaparilla, senna, spirits, sugar, tea tobacco, and wine; enacts, That no abatement of the duties payabl upon such goods found derelict, jetsam, flotsam, or wreck, shall be made Excise and 5 & 6 Vict. c. 47. claimed. Sect. 18 enacts, "That no drawback shall be allowed upon the export- Goods not entitled ation of any goods entered for drawback, or as stores, which shall be of to drawback if of less value than the amount of the drawback claimed, and that all such less value than goods so entered shall be forfeited, and that the person who caused such goods to be entered shall forfeit the sum of 2007. or treble the amount of Penalty for entry the drawback claimed in such case, at the election of the commissioners of such goods. of her majesty's customs." (See vol. ii., p. 517.) Sect. 19, reciting," That whereas it is expedient, for the protection of the On entry outrevenue, that a bond should be required for the due exportation to parts entitled to drawwards of goods beyond the seas of any goods entitled to drawback; enacts That upon back, bond for the entry outwards of any goods from the United Kingdom to parts due shipping and landing shall be beyond the seas upon which a drawback of the duties paid upon the given. importation thereof is allowed, and before cocket be granted, the person in whose name the same are entered shall give security by bond in double the value of such goods, with one sufficient surety, that such goods shall be duly shipped and exported, and shall be landed at the place for which they shall be entered outwards, or otherwise accounted for to the satisfaction of the commissioners of her majesty's customs, within a reasonable time, to be fixed by the said commissioners, with reference to the place of exportation.' (See vol. ii., p. 516; p. 519.) rence of lords of toms, for due per Sect. 20, reciting, "That whereas it frequently occurs that certain Bonds entered indulgences are granted to merchants and others by directions of the into, with concurcommissioners of her majesty's treasury and the commissioners of her treasury or comnajesty's customs, on bond being given for the security of the revenue; missioners of cusand as doubts may arise whether such bonds would in law be valid, formance of any macts and declares, 'That in all cases where bonds shall be entered into, thing relating to with the concurrence or by the direction of the commissioners of her customs to be Bajesty's treasury, or the commissioners of her majesty's customs, for the due performance of any order, matter, or thing relative to the customs, mch bonds shall be valid in law, and upon breach of any of the conhitions thereof may be sued and proceeded upon in like manner as any other bond entered into by virtue of any act relating to the customs.' (See vol. ii., p. 519.) valid in law. certain business Sect. 21 enacts, "That it shall not be lawful for any person to act as Unlicensed perin agent for transacting business at any place in the port of London sons transacting which shall relate to the entry or clearance of any ship, or of any goods, relating to cusor of any baggage, unless authorized so to do by licence from the com- toms in port of missioners of her majesty's customs, as required by the said act for the London to forfeit general regulation of the customs; and if any person shall act as such agent, not being so licensed, such person shall for every such offence forfeit the sum of 100l." (See vol. ii., p. 535. n. (c).) 1007. the navy may be Sect. 22, reciting, "That whereas by the said last-mentioned act a draw- Wine for the use back of the whole of the duties of customs is allowed for wine intended of the officers of for the consumption of officers of his majesty's navy on board such of his shipped at the majesty's ships in actual service as they shall serve in, not exceeding the port of Liverpool. quantities of wine therein mentioned, provided that such wine be shipped only at certain ports, also therein mentioned, and it is expedient to amend the said act; enacts, That wine shipped for drawback for the consumption of officers of her majesty's navy under the provisions of the said act may be shipped from the port of Liverpool, in like manner as such wine is now permitted to be shipped at any port therein mentioned.' (See vol. ii., p. 524.) Will. IV. c. 52,1 Sect. 23, reciting, "That whereas by the said last-mentioned act books Repeal of 3 & 4 first composed or written or printed in the United Kingdom, and printed s. 58, as to books or re-printed in any other country, imported for sale, except books not printed in United re-printed in the United Kingdom within twenty years, or being parts of Kingdom, and collections the greater parts of which had been composed or written abroad, are absolutely prohibited to be imported into the United Kingdom: reprinted abroad. Customs. Excise and and that great abuse has prevailed with respect to the introduction into this country for private use of such works so re-printed abroad, to the great injury of the authors thereof and of others; enacts, "That from 5 & 6 Vict. c. 47. and after the 1st day of April 1843, so much of the said act as is lastly hereinbefore recited shall be repealed." (See vol. ii., p. 512. n. (b).) Books wherein the copyright subsists prohibited to be imported. No book prohibited unless notice is given that copyright is subsisting. Printed lists of works to be publicly exposed. Ships not liable to tonnage rate under 4 & 5 Will. their cargoes are reported for exthey leave port of London without IV. c. 32, where portation, and breaking bulk. Goods the produce of British possessions abroad to be certified as such upon clearance. Power to lords of treasury to require certifi cates of production Goods imported Sect. 24 enacts, "That from and after the said 1st day of April 1843, all books wherein the copyright shall be subsisting, first composed or written or printed in the United Kingdom, and printed or re-printed in any other country, shall be and the same are hereby absolutely prohibited to be imported into the United Kingdom." (See vol. ii., p. 512. n. (b).) Sect. 25, provides and enacts, "That no such book shall be prohi bited to be imported unless the proprietor of such copyright or his agen shall give notice in writing to the commissioners of customs that such copyright subsists, and in such notice shall state when such copyrigh shall expire; and the said commissioners of customs shall cause to b made, and to be publicly exposed at the several ports of the Unite Kingdom from time to time, printed lists of the works respecting whiel such notice shall have been duly given, and of which such copyrigh shall not have expired." (See vol. ii., p. 512, n. (b).) Sect. 26, reciting, "That whereas by an act passed in the fourth and fifth years of the reign of his late majesty king William the Fourth, intituled 'An Act for reducing the Tonnage Rates payable in the Port o London,' certain rates are imposed upon ships or other vessels enterin inwards and clearing outwards in the port of London, and it is expedier to amend the same in respect of ships or other vessels reporting the cargoes for exportation, and ultimately leaving the port without breakin bulk; enacts That no tonnage rate shall be payable under the sa act on ships or other vessels entering inwards or clearing outwards i the said port, in cases where the cargoes are reported for exportatio and ultimately the ships or other vessels leave the port without breakin bulk, or taking in merchandize for the purpose of exportation.”” Sect. 27, reciting, "That whereas by the said act for the general regi lation of the customs it is enacted that no goods shall be entered i being of or from any British possession in America (if any benefit attac to such distinction) unless the master of the ship importing the sa shall have delivered to the collector or comptroller a certificate under hand of the proper officer of the place where such goods were taken e board of the due clearance of such ship from thence, containing an a count of such goods; enacts "That from and after the 5th day of Jul 1843, so much of the said act as is herein lastly above recited shall exten to all goods coming from any British possessions abroad, except the te ritories subject to the government of the presidencies of Fort William i Bengal, Fort Saint George, and Bombay respectively.'" (See vol. ii,; 506, n. (c).) Sect. 28, reciting, "That whereas in certain cases certificates of pr duction are required by law for certain articles upon the exportatio thereof from the British possessions abroad and other places, and upo the importation of the same into the United Kingdom; enacts, 'Th it shall be lawful for the commissioners of her majesty's treasury, or a three or more of them, by any order under their hands, to declare that certificate of production shall be required upon such exportation or im portation for any goods whatsoever, and to frame such regulation respecting such certificates as they may think fit; and if any goods in respect of which such a certificate shall have been so required, or ir tion (if required), respect of which a certificate of production, or any such certificate of or certificates of clearance as aforesaid, shall be required by any law for the time being in deemed foreign; force, shall be imported into the United Kingdom without such certif and such goods, cate respectively, the same shall be deemed and taken to be of foreign goods imported growth, produce, or manufacture; and all goods so deemed and takes to be of foreign growth, produce, or manufacture, and all other goods possession, to be whatsoever of the growth, produce, or manufacture of foreign countries, without certifi cates of produc clearance, to be and also foreign from a British Excise and Customs. which shall henceforth be imported into the United Kingdom from any British possession abroad, shall be deemed and taken, so far as respects liability to duties, to have been imported from a foreign country: provided always, that as respects the several articles which by the table of 5 & 6 Vict. c. 47. duties marked (A.) annexed to this act are chargeable with any new rate deemed to be im of duty from any future day therein named, this enactment shall not ported from a apply to such articles respectively until the days so appointed: provided always, that all orders of the commissioners of her majesty's treasury made in pursuance hereof shall be duly published in the London and Dublin Gazettes three times at least within three months from the date of such orders respectively." (See vol. ii., p. 506, n. (d); p. 507.) foreign country. measure it. Sect. 29 enacts, "That the importer or person entering timber or wood Timber to be to be charged with duty by measurement shall, at his expence, sort, pile, of importer, so as piled, at expence rame, or otherwise place the same in such manner as the commissioners to enable officer of her majesty's customs may deem necessary to enable the officers to of customs to neasure and take a true and correct account thereof; and that in all such cases, when the same is measured in bulk, the measurement shall e taken to the full extent of the pile, and that no allowance shall be nade by the officers on account of the interstices arising out of such process of sorting, piling, framing, or placing: provided always, that all battens, boards, deals, and planks exceeding twenty-one feet in length may be measured by the piece, and the account thereof taken separately." landed and entered under customs. Smuggling. board her majes Sect. 30 enacts, "That the times, places, and manner of landing fo- Foreign fish to be reign fish imported into the United Kingdom, and of reporting and ntering the same, and of paying the duties due thereon, shall be subject directions of comsuch regulations and directions as the commissioners of her majesty's missioners of stoms shall from time to time make respecting the same; and that all oreign fish unladen from any vessel contrary to any such regulations nd directions shall be forfeited." (See vol. ii., p. 508.) Sect. 31, reciting, "That whereas by one other of the said acts, intialed 'An Act for the Prevention of Smuggling,' every person, being a Declaring powers bject of his majesty, who shall be found or discovered to have been on of 3 & 4 Will. IV. bard any vessel or boat liable to forfeiture under the said act, or any c. 53, to extend to other act relating to the customs, for being found or discovered to have persons found on been within any of the ports or places in the said act mentioned, in the ty's ships and United Kingdom or in the Isle of Man, having on board or in any man- vessels. ner attached thereto, or having had on board or in any manner attached thereto, such goods or things as subject such vessel or boat to forfeiture, is liable to forfeit the sum of 100l., and may be detained as therein enacted: and that doubts have arisen whether the provisions of the said act extend to persons found on board any of her majesty's ships or vessels, or to persons found on board ships or vessels in her majesty's employment or service; enacts and declares, "That all the said hereinbefore recited provisions of this said last-mentioned act shall extend and be deemed and taken to extend to persons found or discovered to have been on board all such ships or vessels." (See vol. ii., p. 549, n. (c).) issue without Sect. 34, reciting, "That whereas by the said act for the prevention of Writ of habeas uggling it is enacted, that no writ of habeas corpus shall issue from corpus not to his majesty's court of King's Bench to bring up the body of any person notice to solicitor who shall have been convicted before any justice or justices of the peace for customs. under any act for the prevention of smuggling, or relating to the customs, unless the party who shall have been so convicted, or his attorney or agent, shall state, in an affidavit in writing to be duly sworn, the grounds of objection to such conviction, and that upon the return of sach habeas corpus no objection shall be taken or considered other than such as shall have been stated in such affidavit: and that it is reasonable that no such writs should issue unless notice in writing of the issuing thereof is given to the solicitor for the customs; enactsThat no such writ or writs shall issue without such notice; and that no return to any such writ or writs shall be considered by any of her majesty's courts at Excise and Westminster, Dublin, or Edinburgh, or by any of her majesty's judges of any of the said courts, unless there shall be produced to such cour or judge an affidavit in writing duly sworn, stating that notice of the 5 & 6 Vict. c. 47. issuing of such writ was given to the solicitor for the customs, or left a his office, four clear days before the return of such writ; and that with respect to all such writs there shall be an interval of four clear days between the day on which they issue and the day on which they are returnable; and that any such writ issuing without such notice, and not being in conformity to the directions herein contained, shall be void to all intents and purposes whatsoever." (See vol. ii., p. 561, (n. a).) Certain of the duties imposed by the 5 & 6 Vict. c. 47, being altered b the following act, such portions of it as apply are here given; by th 5 & 6 Vict. c. 56. 5 & 6 Vict. c. 56, intituled 'An Act for further amending the Laws re lating to the Customs,' [30th July, 1842,] and reciting, That "by an ar passed in this present session of parliament, intituled An Act to amen the Laws relating to the Customs,' and by class five of the table to th said act annexed, certain duties of customs are imposed upon timber an woods not otherwise charged from and after the 10th day of October 1842 and that among other articles enumerated in the said class, certai duties are imposed upon wood of or from foreign countries, planed on otherwise dressed or prepared for use, and not particularly enumerate nor otherwise charged with duty: and that the said last-mentioned dutie are imposed in the words following; (that is to say,) 9d. per foot of en contents, and further for every 100%. value 107.; from and after the 16t day of October, 1842, 74d. per foot of cubic contents, and further f every 100%. value 107.:' and that doubts have arisen as to the time whe the said duty of 74d. per foot of cubic contents, and further for eve 1007. value 10l., is to commence, and it is therefore expedient to decla and explain the meaning of the said act in that respect; enacts and d clares,That the said duty of 74d. per foot of cubic contents, and fu ther of 107. for every 1007. value, shall commence and be payable to be majesty, her heirs and successors, from and after the 10th day of Octobe 1843, and not from and after the 10th day of October, 1842; and the the said duty of 9d. per foot of cubic contents, and further of 101. f every 1007. value, shall be payable to her majesty, her heirs and s cessors, from and after the 10th day of October, 1842, only until and o the 10th day of October, 1843." (See vol. ii., p. 581, title "Wood.") The duty of 74d. The duty of 9d. 1842 to 10th Oct. 1843 inclusive. 5 & 6 Vict. c. 47. Class VI. Sect. 2, reciting, That "whereas by the said act, and by class six of th table thereto annexed, certain duties are respectively imposed upon ore copper of respective qualities therein specified, and which in the said tab are described in the phrases hereinafter set forth; (that is to say,) ore copper containing not more than fifteen parts of copper, ore of copper com taining not more than twenty parts of copper, and ore of copper contain ing more than twenty parts of copper: and that doubts are entertaine as to the proportions between the copper and the ore which are intende to be designated by the phrases above set forth, and it is expedient to de clare and explain the meaning of the said act and table in that respect enacts, That the said act and table shall be construed, and the sai duties on ore of copper of the several qualities so described as aforesa portions between shall be chargeable and leviable, as if the words following, (namely,) “ the hundred parts of ore," were inserted immediately after the word parts of copper," in each of the several phrases hereinbefore set forth (See vol. ii., p. 581, title "Copper.") Removal of doubts as to pro copper and ore indicated by table. Manufactures of Guernsey, &c. from materials not of foreign origin, not to be deemed foreign productions. Sect. 3, reciting, That "whereas by the said act certain manufacture of the islands of Guernsey, Jersey, Alderney, Sark, or Man, are, for the purposes of duty, to be deemed and taken to be the produce of and im ported from a foreign country; enact, 'That the said last-mentioned provi sion shall not be taken to extend to any manufactures of the said islands the materials whereof are not of foreign origin or produce, but of the growth of produce of the said islands, although such materials may be liable to duty upon the importation thereof into the United Kingdom." (See vol.ii., p.574 |