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GENERAL REMARKS.

Goods liable to forfeitare or seizure, the packages containing them are always considered as being included in such liability.

If any question arise in regard to the growth, production, or manufacture of seized goods, or to the payment of duties, the burden of proof is to be on the owner, or person in whose custody the articles may be.

Where bond relatiog to the customs or excise is required to be given with sureties, such surelies must be approved by the proper officers respectively.

Where an oath is required to be taken, a Quaker, or a Moravian, instead of it, may make affirmation.

ABBREVIATIONS.

TERMS.

In this Book.
His Majesty.
His Majesty in council,
The lords commissioners

of the treasury.

The lords commissioners

of the admiralty.

Commissioners of customs.

Commissioners of excise.

In the Acts of Parliament.
His Majesty, his heirs, or successors
His Majesty, by and with the advice of his privy council
The lords commissioners of His Majesty's treasury for
the time being, or any three or more of them

for} The lord high admiral of Great Britain, or the commis

sioners for executing the office of lord high admiral of Great Britain for the time being, or any three or

more of them Commissioners of His Majesty's customs for the time

being, or any four or more of them Commissioners of His Majesty's excise for the time

being, or any three or more of them
United company of merchants of England trading to

the East Indies
England, Wales, and town of Berwick-upon-Tweed
Colony or plantation
Port or place
Ship or vessel
Master or other person having or taking the charge or

command
Ship or vessel, with her guns, furniture, ammunition,

tackle, and apparel
For the use of the seamen then belonging to and on

board such vessel or boat
Goods, wares, and merchandize
Brandy, rum, geneva, and other spirits
Shall extend, or be construed to extend
Imported or brought
Forge or counterfeit

East India Company.
England.
Plantation,
Place.
Vessel.
Master.

Vessel, her tackle, &c.

For the use of the seamen.
Goods.
Spirits.
Shall extend.
Imported.
Forge.

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Ibid.

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Scot
Schwartz Navigation

Comyns
Scot
D'Achez
Ibid.

Ibid,
Gossley
Barlow

Vessels and Boats Anstrather
Att. Gen. Brown

Ibid.

Ibid.
Addis
Barker
Registers

Ibid.
Rolleston Hibbert

Ibid.

Tomlins
Rex
Pixley
Ibid.

Ibid.
Atkinson Maling

Ibid.

Ibid. Rolleston Smith

Ibid.

Ibid.
Capadose
Codnor
Ibid.

Ibid.
Kerrison Cole

Ibid. Westerdell Dale

Ibid.

Ibid.
Hayton
Jackson
Ibid.

Ibid,
Underwood Miller, &c.

Ibid.

Ibid.
Heath
Hubbard
Ibid.

Ibid.
Bloxham Hubbard

Ibid.

Ibid.
Moss
Mills
Ibid.

Ibid.
Long
Duff
Ibid.

Ibid.
Reed
Darby
Ibid.

Ibid.
Palmer
Moxon
Ibid.

Maule and Selwyn
King
Coil. & Contr. Ibid.

Ibid.
Ibid.

Ibid.
Ex parte Jones and others

Penaluna Clugas

Smuggling

Durnford and East
King
Brady, &c. Ibid.

Bosanquet and Puller
Baker Chalk, &c.

Blackstone

Seizures In the matter of the ship Maria, and other vessels and

Ibid.

Price
their cargoes
King
Morgan
Quarantine

A Profess. Gent.
Newman Walters

Wrecks and Salvage Bosanquet and Puller
M‘Dougle R. E. Assu, Co. Ibid,

Maule and Selwyn
King
Rd. Manning
Entry of Goods

Comyns
Timson
Nodin
Ibid.

Blackstone
Scott
Shearman
Ibid.

Ibid.
Wilkinson Loudonsack South Sea

Magle and Selwyn
King
Michael Cork Smuggling

Courier
Wilson Saunders

East Indies

Bosanquet and Puller King Vyse, &c.

Forest

Ibid.
Bostock Saunders Import of Coffee, &c. Blackstone
Cooper
Boot
Ibid.

Tomlins

Price
Att. Gen. C. Saggers, &c. Import of Gloves
Hall
Drakord

Import of Spirits Blackstone
King
Cookson

East
Beer as Stores
Burrow
Stephani

Anstruther
Export of Bark
Pole
Att. Gen.

Price

Export of Glass Shiells, &c. Blackburne

Export of Leather Henry Blackstone Att. Gen. Sunythies

Export of Silk

Wight wick

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THE

PRACTICAL ABRIDGEMENT

OF THE

LAWS OF CUSTOMS AND EXCISE.

PART I.

TITLE I.-NAVIGATION.

(The statutes which are technically termed “ The Navigation Laws,” from their antiquity and extensive and important operation, form, as it were, the basis of the regulations under which British trade must be conducted. It is deemed proper, therefore, first to give a general view of these laws, and afterwards to point out the various modifications which they have undergone.

In conformity to this principle, all matters of a general pature will, through. out the work, be ranked first; next those that affect particular places ; then those which respect specific articles ; and last of all, the tables of duties, drawbacks, bounties, and premiums.

Accordingly, snch general regulations as relate to the countries whence goods may be imported, or to which they may be exported—the countries in which vessels are built, or by whom they may be navigated—will be classed under this title.]

In what veg.

Rule 1. “For the increase of shipping and encouragement of the na- 19 Cha. 2. “vigation of this nation, wherein, under the good providence and pro

c. 18. $ 1. "tection of God, the wealth, safety, and strength of this kingdom is els goods “ so much concerned;" it is enacted, that no goods or commodities may be imwhatsoever shall be imported into or exported out of any lands, ported into

and exported islands, plantations, or territories to His Majesty belonging or in his

from, plantapossession, or which may hereafter belong unto or be in the posses- tions. sion of His Majesty, in Asia, Africa, or, America, in any other vessel whatsoever, but in such vessels (a) as do truly and without fraud belong only to the people of England, Ireland, or are of the built of and be longing to any the said lands, islands, plantations, or territories as the proprietors and right owners thereof, and whereof the master and three(a) For opinions, cases, and exemptions, see at the end of this tille.

19 Cha. 2. G. 18.

29 merchants

fourths of the mariners at least are English (a) under the penalty of the

forfeiture and loss of all the goods and commodities which shall be imProportion mariners. ported into, or exported out of, any the aforesaid places in any other

vessel, as also of the vessel, with all its tackle, &c.; and all admirals, and other commanders at sea of any the ships of war or other ship having commission from His Majesty, are hereby authorized and strictly required to seize and bring in as prize all such vessels as shall have offended contrary hereunto, and deliver them to the court of admiralty,

there to be proceeded against. (6) Who may act Rule 2. No alien or person not born within the allegiance of the

King, or naturalized, or made a free denizen, shall exercise the trade or in plantaHona, 5 %. occupation of a merchant or factor in any of the said places, upon pain of

the forfeiture and loss of all his goods and chattels, or which are in his possession : and all governors of the said territories are hereby strictly required and commanded, and all who hereafter shall be made governors of any such territories, by His Majesty, shall before their entrance into their government take a solemn oath, (c) to do their utmost, that every, the afore-mentioned clauses, and all the matters and things therein contained, shall be punctually and bona fide observed according to the true intent and meaning thereof, and upon complaint and proof made before His Majesty, or such as shall be by him thereunto authorized, that any of the said governors have been willingly negligent in doing their duty accordingly, the said governor shall be removed from his government.

Rule 3. No goods or commodities whatsoever, of the growth, producsels goods of tion, or manufacture of Africa, Asia, or America, or of any part thereAsia, Africa, of, or which are described or laid down in the usual maps or cards of may be im. those places, shall be imported into England, (a) Ireland, or the islands ported, $ 3. of Guernsey and Jersey, in any other vessel whatsoever, but in such

as do truly and without fraud belong only to the people of England or Ireland, or of the lands, islands, plantations, or territories in Asia, Africa, or America, to His Majesty belonging, as the proprietors and right owners thereof and whereof the master, and three-fourths at least of the mariners are English; under the penalty of the forfeiture

In what ves

(n) Great Britain and Ireland are now united into one kingdom. Şee TITLES 29 and 35.

(6) By 15 Cha. 2. c. 7. $ 9. if any officer of customs in England give a warrant, or suffer sugar, tobacco, ginger, cotton wool, indigo, speckle wood, or Jamaica wood, fustic or other dyeing wood, of the growth of the British plantations or places, to be carried into any other country or place, before they have been put on shore in England, he shall forfeit his place and the value of the goods.

(c) By 4 Geo. 3. c. 15. § 39. all who hereafter shall be made governors or commanders in chief of any of the said plantations, before their entrance into their government, shall take a solemn oath to do their utmost that all the clauses, matters, and things contained in any act of parliament heretofore made, and now in force, relating to the said plantations, and that all the clauses contained in this present act, be punctually and bona fide observed, according to the true intent and meaning thereof, so far as appertains unto the said governors or commanders in chief respectively, under the like penalties, forfeitures, and disabilities, either for peglecting to take the said oath, or for wittingly neglecting to do their duty accordingly, as are mentioned and expressed in 7 and 8 Will. 3. c. 22. and the said oath, bereby required to be taken, shall be administered by such persons as have been, or shall be, appointed to administer the oath required to be taken by the said act. [The act of 7 & 8 Will.3. relates to admissions to offices, and does not come witlia in the plan of this work.]

Further as to bonds, see Rule 15 of this title.
For opinions, cases, and exemptions, see at the end of this title.

c. 18.

of all such goods and commodities, and of the vessel in which they 12 Cha. 2. were imported, with her tackle, &c.

Rule 4. No goods or commodities that are of foreign growth, pro- Goods from duction, or manufacture, (a) and which are to be brought into England, places of

growth, I 4. Ireland, or the islands of Guernsey and Jersey, in English-built shipping, or other shipping belonging to some of the aforesaid places, and navigated by English mariners, as aforesaid, shall be shipped or brought from any other place or country, but only from those of the said growth, production, or manufacture, or from those ports where the said goods and commodities can only be, or are, or usually have been, first shipped for transportation, and from none other places or countries under the penalty of the forfeiture of all such of the aforesaid goods as shall be imported from any other place or country contrary to the true intent and meaning hereof, as also of the ship in which they were imported, with her tackle, &c. (6)

Rule 5. From henceforth it shall not be lawful to any person what- In what vessoever, to load, or cause to be loaden and carried, in any

bottom or vessel whatsoever, whereof any stranger born (unless such as shall be

carried coastdenizens or naturalized) be owner, part owner, or master, and where- wise in Engof three-fourths of the mariners at least shall not be English, any fish,

land, Guern. victual, goods, commodities, or things, of what kind or nature soever & the same shall be, from one port or creek of England, Ireland, or islands of Guernsey or Jersey, to another port or creek of the same, or

sels goods

may not be

sey, or Jersey,

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(a) By 19 Geo. 3. c. 48. $1. it is stated, that“ whereas doubts have arisen whether “ such goods, if carried from the place or country of the growth or production “ into any foreign parts of Europe, and manufactured there, may not be imported “ from thence into this kingdom, and other of His Majesty's dominions in the " above act mentioned : And whereas the importation of such goods and com“ modities so manufactared would be very prejudicial to the trade and navigation * of Great Britain, and would tend to the ruin of several artificers and labourers, “ whose familes are supported by the manufacturing such goods and commodities "in this kingdom;” it is therefore enacted, that the above act shall not extend to permit any goods or commodities. whatsoever, of the growth or production of Africa, Asia, or America, which shall be in any degree mannfactured in foreign parts, to be imported into Great Britain, Ireland, or the Islands of Guernsey, Jersey, er Man, unless the same shall be so manufactured in the country or place of which the said goods and commodities are the growth and production, or in the place where such goods and commodities can only or are first shipped for transportation, and from so other place or country whatsoever, under the penalties and forfeitures in the said act mentioned. But by $ 2. this act shall not restrain or prohibit the importation of oil of cloves, oil of cinnamon, oil of mace, and oil of nutmegs, or of any goods or commedities which are permitted to be imported into this kingdom, ander particular circumstances and restrictions, by any subsequent act of parliament now in force.

As to the EAST INDIES, see Rule 11 of this title, and also Rule 1 of TITLE 86.

(6) The wording of the fourth section of the Act of Navigation is so general, that it was supposed by many to include All foreign goods whatsoever, and not to be confined, as it is now understood, to the goods of Asia, Africa, and America. It is true, this misconception does not appear to bave prevailed with the courts, at least in any case which bas come down to us; but it seems to have been so construed by the law-officers for some time, and still longer by the officers of customs.

REEVES, 2d edit, p. 121, By order of the board of customs dated 5th July, 1815, it is stated, that His Ma. jesty's law.officers are of opinion that returned goods may be re-imported into this country, though not coming ipon such re-importation from the place of their growth, when it is ascertained that such goods had been previously exported from this country: but as to tea, see Title 184. For opinions, cases, and exemptions, see at the end of this title.

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