EVIDENCE,-(continued.)

judgment of condemnation by Court of Exchepuer, conclusive evidence,
785, 6. 844, 5.

not so with a judgment for penalties with respect to persons who are not parties
to it, 785, 6.

not so with judgment by commissioners of Excise, 786.

when goods are stopped by the officers of revenue, proof of payment duty lies
on claimant.-(See "Detention.")

what evidence may be given by revenue officer under general issue, 809.
in what cases onus probandi lies upon claimer of goods seized, 809.
so enacted in some cases, by 12 Geo.1. c. 28., 809, 10.
what sufficient to shew that a man is an officer of the revenue, 810.
of technical meaning of a word not admissable, 826.

yet judge, on demurrer, will inform himself from books, &c. on the subject,
826.

and if he does so at Nisi Prius, it is not considered as admitting the
evidence, 826.-

excise book admissable evidence against the maltster, 830.

of entry with excise in name of one person, and that of two other, conclusive
as to partnership, where crown concerned, 842.

not so as to other cases, 842.

EXCHEQUER,

power of court of, to remove actions against revenue officers, out of all other
courts, 804.-(See " Officer.")

but officer of revenue have no pleadable right to be sued in court of, 806.
court of, has an inherent jurisdiction over all matters relating to public revenue,

806.

in what cases the method of proceeding must be by bill or information, and not
by motion or petition, 806.

EXCISE,-(See Customs.")
miscellaneous points relating to.

where an excise bond is required for warehoused goods, 553.—(See " Ware-
housing.")

how far payment after time appointed is a satisfaction of the bond,

554.

warrant from collector, if necessary, on warehousing exciseable goods,

554.

attendance and notice to, necessary on exportation, if drawback on foreign
wine claimed, 599.

drawbacks allowed by excise on exportation of home goods, 600.-(See
"Drawback.")

sometimes allows the bounty or drawback, where exciseable goods are lost
on a coasting voyage, 612.

excise defined, 690. 816.

the duty preferable to the customs, 690.

wherein its advantages consist, 690, 91.

the means of preserving some goods from adulteration, 691.

goods subject to duties of, landed before they are paid or secured to be
paid, are forfeited, 781.

punishment of persons engaged in such illegal landing, 781.

goods subject to duty of, concealed with intent to defraud crown, are
forfeited with the packages, 781.

when such goods are forfeited, the casks, packages, vessels, boats, carts,
and carriages, and cattle employed in, forfeited, 781.
and may be seised, with the goods, by excise officers, 781.

EXCISE,-(continued.)

principal points relating to.

history of the excise, 816.

excise duties defined, 690. 816.

of the present existing duties of excise, 816.

they were consolidated by 43 Geo. 3. c. 69., 816.
provision of that act, 816.

what duties exempted from operation of act, 817.
but the duties have been since increased, 817.

but amount of duties will not be mentioned, 817.

collecting duties on tobacco, snuff, tea, coffee, cocoa nuts, and pepper
transferred to excise, 817.

stat. 59 Geo. 3. passed to impose new duties, on what articles, 817.
but contractors allowed to add a sum equivalent to the duty to their con-
tracts, 817.

construction of the statute, 817, 8.

division of the subject, 818.

principal articles subject to excise enumerated alphabetically, 818 to 836.
(See the respective titles.)

of the excise licenses, 836.-(See "License.")

of entry with the excise office, 839.-(See " Entry with Excise.")

66

of the dealer's book, 842.-(See " Dealer's Book.”)

of the permit, 843.-(See "Permit.")

of the forfeitures and penalties, 845. 770 to 797.-(See " Forfeiture.")

EXECUTOR,

if alien die possessed of lease it goes to king, not to, 165.

of officer of revenue killed, entitled to proceed against hundred, 815.-(See
“ Hundred.”)

EXPORTATION,-(See "Bonds," "Coastwise," "Importation," "Trade.")
miscellaneous points relating thereto,

what foreign export trade is most beneficial to the state, 18 to 24.
the substance of the doctrine usually received on this head, 18.

the relative advantages of the exportation of different kinds of goods, 19.

a nation is at liberty to prohibit exportation of merchandizes, 79.

alien may not export wine, 150.

natural-born subject may not export wool, 151.

query whether alien may or not, 148, 151.

of bows, arrows, &c. by alien, forbidden, 151.

of beer by alien, 151, 2.

of pilchards by alien, 152.

of British goods by aliens, 154.-(See " Merchant Stranger.")

what commodities best to export, 157.

of native commodities much encouraged by taking off the alien duty,

160.

as to the exportation of fish by aliens, 161.-(See "Fisheries.")

in what ships it must be, 169.-(See "Shipping," "Navigation.")

of wheat, rye, barley, malt, peas, and beans, might be in English-owned
vessels, 171.-(See "Shipping.")

how affected by navigation act, 172.

of goods from or to the colonies, 211.-(See "Colony.")

from the colonial free ports, 216 to 221.-(See "Free Ports.")

by American United States from the British colonies, of salt and sugar,
220, 1.-(See" United States of America.”)

of certain colonial goods from the colonies to ports south of Cape Finis-
terre, 224, 5.-(See "Cape Finisterre.")

EXPORTATION,-(continued.)

miscellaneous points relating to.-(continued.)

to and from the United States of America, 235 to 244.-(See “ United
States of America.")

of commodities imported into the colonies in cases of emergency, wholly
prohibited,

240.

under the authority of a licence, 497:

bonds on exportation, (See "Bonds,” “Licence.”)

of the restraints or encouragement of exportation or importation in general,

514.

systematic view of the law relating to,

of the restraints of exportation, 579 to 587.
exportation defined, 611, 703, 4.

observations on the policy of it, 570.

as to the exportation of woollen manufactures, 571.- (See
"Woollen Goods," " Wool.")

of fullers earth, pipe clay, &c., 573.

as to exportation of live sheep, 572.-(See "Sheep.")

of foreign silk or thread works, 576.-(See
"Lace.")

as to exportation of leather, tallow, hides, or horns, &c., 576.-
(See "Leather.")

at one time felony to export them, 576.

as to the exportation of hats, or materials for making, 577.—
(See "Hats.")

of horns, how far prohibited, 577.

of watch cases without movement, and maker's name, 577.

--

of tools, stocking frames used in manufactures, 578. — (Se
"Frames," "Tools.")

of gold and silver, how far prohibited, 582.-(See " Bullion.")
of coin to the colonies, 583.-(See "Coin.")

of provisions, 583.-(See "Provisions.").

of naval and military stores, 584.-(See " Stores.")

of the encouragements to exportation, 587.

as to encouragement by bounties, 587.-(See "Bounty.”)
by drawback, 597.-(See " Drawbacks.")

what exportation is, defined, 611. 703, 4.

not complete from London, till ship has passed Gravesend, 611.
therefore a licence to export by a given day, void, if ship has not
passed Gravesend by that day, 611, 2.

vessel must have passed limit of port, or she will be liable to pay
duties imposed after the shipment of the goods, 612. 704.
and this even though she had her clearance, 612.

carrying goods from one port of kingdom to another, is not an
exportation to entitle exporter to bounty or drawback, 612.
yet if exciseable goods are lost on such a voyage, excise will allow
the payment of the bounty or drawback, 612.

this indulgence was refused by the treasury to a ship exporting
sugar, which was burnt, 612.

carrying goods coastwise not an exportation, and why not, 704.
a new impost charged, attaches whilst goods are water borne in
any part of port, 704.

customs payable on, 702. 713.-(See " Customs.")

none due on, of goods to Newfoundland till after 1824, 710. 714.
but goods must in all cases be duly entered and landed, 710.
duties on wearing apparel exported, 710.-(See " Apparel.")
carriages exported, 712.-(See "Carriage.")

EXPORTATION,-(continued.)

systematic view of the laws relating to,-(continued.)
customs payable on,-(continued.)

EXTENT,

these duties once altogether abolished, 713.

10s. in the £100 now payable on exportation of all British produce,
713.

various other charges on coal, culm, and cinders, 713.

how these duties operate with respect to the United States of America,
and our trade there, 714.--(See "United States of America.")
what goods excepted from the operation of the duty, 714, 5,

corn, grain, meal, malt, flour, biscuit, grains, &c,, 714.
cotton yarn and cotton manufacture of Great Britain, 714.
linen manufactures likewise, 714.

molasses, military clothing and accoutrements, 714.

certain goods on exportation to Isle of Man under licence, 714.
certain goods exported to Newfoundland, 714, 5.

assisting in illegal exportation, in what cases deprived of clergy,
812. (See "Benefit of Clergy.")

in aid, when it will not be allowed, though debt is due to crown, 846.
common brewer indebted to crown for excise duties entitled to it, 847.
same as to paper maker, although he gave no bond, 847.

this power of resorting to extents in aid is taken away from debtors of this
pature, by 57 Geo. 3. c. 117.

FEES,

of the first person who was consul of English merchants, 49.-(See " Consul.")
of the modern consul's fees, 71 to 72.

salary of consul ought to be commensurate with his situation, 71.
in some places have salary from crown, in others only fees, 71.
where factor's established fees regulated by burthen of ships, 72.

in others by length of voyage, 72.

foreign consuls authorized to take consuls fees, British consuls not, where there
is no treaty, 72.

cannot detain ship for refusal to pay fees, 72.

but it is said they may distrain on board the vessel for same, 72.

of entry and clearance may be imposed by right of dominion over sea, 103.
none to be paid for any entry, cocquet, clearance, or passport, by any foreign

ship, on importation of goods under free port act, 119.-(See "Free Ports.")
none payable on discharge of East India goods export bond, 522,
none payable for coast documents, 769.

FIAT,

when baron must grant it though debt due to crown, 846.

and if he does, under what circumstances court will set it aside, 846, 7,

FINISTERRE, CAPE OF.-(See "Cape Finisterre.")

FIRE,

when warehoused goods are destroyed by, 557.-(See "Warehousing.")
no action is sustainable for the loss, 557,

fire-places must be bricked up or destroyed where goods are warehoused, under
treasury order, 557.

or the merchant will not be exempt from the duties, 557.

the dock companies not liable for accidents by, 555.

FISH,-(See "Fisheries," "Bounties.")

on exportation of pilchards by alien he must import clapboard in return, 152.
when it may be imported or exported duty-free by aliens, 161.

and with same advantages as British subjects, 161.

could not be brought from foreign owned vessels, 170.

could not be carried coastwise in a foreign owned vessel, 170, 1.

Importation of, how affected by navigation act, 172.

British built, owned, navigated, and registered vessels arriving laden with, from
the colonies at ports of Europe south of Cape Finisterre, with what colonial
ports and in what articles they may trade, 229.

what foreign fish allowed to be imported, 271. 273.

penalty on importing or selling foreign caught fish, 1 Geo. 1. c. 18. and 23 Geo. 2.
c. 33., 271.

as to duties on the importation of fish, 271, 2.

fresh British caught fish may be imported duty-free, 272, 3.

duty on oysters imported, 273.

bounties payable on certain fish exported, 273.

may be exported from other than legal quays, 368.

what fish may or may not be imported, 532.

herring, cod, pilchard, salmon, or ling, fresh or salted, dried or bloated, may
not be imported in foreign bottoms, 532.

gril, mackerel, whiting, haddock, sprats, cod-fish, gull-fish, congers, flat-fish,
nor any sort of fresh fish can be imported in foreign bottoms, 532.
exception in favour of foreign protestants resident here, 532.

this prohibition does not extend to eels, stock-fish, anchovies, sturgeon, botarge,

or caveare, 532.

nor to lobsters, turbots, and oysters, 532.

as to the duties on the importation of fish, 708.

fish of every description caught by British subjects with British-built ships are
exempt from duty, 708, 9.

or with ships built in the colonies, 709.

but they must be navigated and registered according to law, 709.

oath to be taken on making entry, 709.

as to the importation and duties on blubber, train oil, spermaceti oil, head
matter, and whale fins, 709.-(See " Oil.")

what certificate necessary on making entry thereof, to be produced, 709.

by whom it is to be granted and what to certify, 709, 10.
oath of master before person granting the certificate, 710.

on making entry, 710.

oath of importer or consignee of the goods, 710.

in default of certificate deemed foreign caught fish, 710.

FISHERIES.-(See " Whale Fishery," "Bounties.")

miscellaneous points relating to,

encouragement of, promotes population and agriculture, 1.
extension of, a fit object for bounties and encouragements, 6.

one of the effects of dominion of sea is the right of the fisheries, 102.—
(See "Sea.")

vessels employed in what fisheries by alien, will be deemed British-built,
161.-(See Alien," "Merchant Stranger.")

་.

aliens employed in, sometimes considered British mariners, 161.

entitled to premiums, bounties, &c. 161.

may take lands by descent or purchase, 161.
may import ships tackle, &c., 161.

how affected by navigation act, 172.

as to shipping of salt for, 228.-(See "Salt.")

it may be shipped for New England and Newfoundland, 228.