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55 Geo. 3. c. 57. Valuation of goods, $ 6.

Goods rot

every such vessel, (a) and all the said duties are and shall be payable, according to the amount thereof, in British currency.

Rule 8. The duties of customs by this act imposed, upon the importation of all such goods, shall be ascertained under all the regulations, and subject to the same forfeitures and penalties as are prescribed for ascertaining and collecting any duties of customs to be paid according to the value of goods, by the several acts in force in Great Britain and Ireland respectively, relating to duties of customs, and ascertaining such value for the purpose of payment of duty; (b)

and in case any goods shall not be valued according to the true intent and truly valued. meaning of the said acts respectively, then it shall be lawful for the proper

officers of customs to cause the same to be detained, and the said goods' shall be dealt with, and the proper officers of customs shall proceed in every respect in the manner prescribed in such case by the said acts respectively, according

to the nature and quality of such goods respectively. When and Rule 9. The several duties of tonnage hereby imposed on vessels entering how tonnage outwards or inwards shall be paid to the proper officers of customs appointed duties to be paid, &c. $7.

to receive the same, each voyage any such vessel shall so enter outwards or inwards at any port within ihe United Kingdomn, and the tonnage of every such vessel being British or Irish-built, or British or Irish owned, shall be computed and taken according to the registers thereof under the provisions of

the several acts in force in Great Britain and Ireland, in relation thereto reDoubt ze to spectively; (C) and the tonnage of every other vessel, in case of any doubt or size of vessel. dispute relative thereto, shall be ascertained by admeasurement in the mode and

manner prescribed and directed by any such acts respectively. Management Rule io. Such of the duties of customs by this act imposed as shall arise of duties, $ 8. in England shall be under the management of the commissioners of customs

in England ; and such thereof as shall arise in Scotland shall be under the management of the commissioners of customs in Scotland ; and such part thereof as shall arise in Ireland shall be under the management of the commissioners of customs and port duties in Ireland.

Rule 11. The duties of customs granted by this act in respect of the imbe aserrtained portation or exportation of any goods, and the duties of customs on vessels and paid, § 9. according to the tonnage thereof, shall be respectively managed, ascertained,

levied, collected, answered, paid, recovered, and allowed, except where any Former regu- alteration is expressly made by this act, in the like manner and by the same

ways, as former duties of customs upon goods in general, and also by such special ways respectively, as former duries of customs upon goods of the same sorts, or duties on vessels according to the tonnage thereof respectively, were or might be managed, &c. and the goods whereon duties of customs are by this act charged upon the exportation thereof from the United Kingdom, and all vessels whereon any duties are charged according to the tonnage thereof, are hereby made subject to all the conditions, regulations, seizures, and forfeitures, to which goods in general, and also all the special regulations, seizures, sales, and forfeitures respectively, to which the like goods or vessels whereon any duties are chargeable according to the tonnage thereof, respectively, were subject by any act of parliament in force in Great Britain or Ireland, on the 12th May, 1815, respecting the revenue of customs or such tonnage duties, except where any alteration is expressly made by this act; and all pains, penalties, fines, and forfeitures, of whatever nature the same may be, as well pains of death as others, for any offence whatever committed against or in breach of any act of parliament in force in Great Britain or Ireland respectively on the said day, made for securing the revenue of customs or sucli tonnage duties, or for the regulation or improvement thereof, and the several clauses contained in any such act shall, unless where expressly altered by this act, be respectively put into execution for the several duties of customs granted by this act, in as full manner as if all the said clauses were particularly repeated and re-enacted in the body of this act, and made

How duties to

lations.

part thereof.

(a) These duties will also be found in a separate table under TITLE 259.
(6) Sce TITLE 12.

(c) See Titles 2 and 3.

Purchase of

When dutieg

Rule 12. Every act of parliament in force in Great Britain or Ireland re- 55 Geo. 3. spectively, on the 12th May, 1815, by which any regulations were made, c. 57, $ 10. established, or directed, for the ascertaining the value of any goods, or for the Former acta. remitting or allowing of any deduction of any duties on account of damage, or for the better securing the revenue of customs, or for the regular importation into or exportation from Great Britain or Ireland respectively, of any goods whatever, except where any alteration is expressly made by this act, and all clauses and things relating thereto, shall remain in full force and effect, and shall be applied to the subject of this act, and for carrying the same into execution, as fully as if they had been repeated and re-enacted in this present act.

Rule 13. At the end of every quarter, the money in the said exchequer of Great Britain, arising from the duties of customs granted by this act, shall be stock, $ 12. paid into the Bank of England, and to the account of the commissioners for the reduction of the national debt of Great Britain, to a separate account to be opened and kept for that purpose ; the said commissioners for the reduction of the said national debt shall, from time to time as soon as the same can conveniently be done, lay out the same in purchase of capital stock in such of the public funds or annuities, bearing an interest transferable at the said Bank of England, of 31. per cent. per annum, as shall appear to them most expedient, until the whole amount of capital stock required by this act to form such guasantee fund shall have been purchased.

Rule 14. When such capital stock shall have been purchased, and such guarantee fund formed and completed, the said commissioners for the reduc- to cease, $ 18. tion of the national debt of Great Britain shall certify the same to the lords commissioners of the treasury in Great Britain, who shall forthwith cause notice thereof to be published in the London and Dublin Gazettes, and from the time to be mentioned in such notice the duties of customs granted by this act shall cease; and all sums of money arising from such duties which

Money reshall remain in Great Britain by reason of any payment of such duties, after maining. such guarantee fund shall have been completed as aforesaid, and before the publication of such notice, shall go to and make part of the consolidated fund of Great Britain; and all sums so remaining in Ireland shall, in like manner, go to and make part of the consolidated fund of Ireland.

Rule 15. If any action or suit shall be brought against any person for any Limitation of thing done in pursuance of this act, such action shall be commenced within actions, 9 14. three calendar months next after the fact committed, and not afterwards.

Rule 16. So much of the preceding act as imposes or authorizes the col- 66 G-0. 3. lecting any duty of customs upon bullion and foreign coin of gold and silver

c. 77. $ 1. imported from any places therein described, is hereby repealed.

Rule 17. The duty of 21. upon every 100l. value of goods, as mentioned foreiza coin, in the preceding act, shall not be paid for any such goods deposited under the Warehouse

goods, $ 2. provisions of the acts of parliament for depositing goods in warehouses, and which shall thereafter be taken out of the warehouses for exportation, and duly exported according to law, and under such regulations as are applicable to the like goods taken out of warehouses for exportation.

Rule 18. The duty in the said act of is. 6d. shall not be collected and vessels inpaid upon the ton burthen of vessels importing only blubber, train oil, head portin nub. matter, or whale fins, seal skins, and other produce of fish or creatures living ber, $ $. in the seas, taken and caught by the crews of British and Irish-built vessels, and no other cargo as merchandize. Wilkinson, Assignee of Haffenden and Newcomb, Bankrupts, against Loudonsack.–

June 27, 1814. (Although the provisions of the acts granting exclusive privileges of trade to the South Sea Company are now repealed, it is judged proper to insert this case on account of the importance of its general doctrine.]

Case against the defendant, as sur blankets, &c. Plea, general issue. At viving partner of Scarratt, deceased, for the trial before Lord Ellenborough, c. not safely stowing and conveying on J. at the London sittings after Hilary board their abip from London to Buenos term, 1813, a verdict was found for the Ayres, and there delivering, a bale of plaintiff, and a rule nisi for a new trial

Bullion and

was obtained in the ensuing term, upon ing safely, or in carelessly and neglie an objection taken at the trial to the gently packing, stowing, and carrying legality of the voyage ; and the court the goods, arises out of the contract for in Trinity Term, when the rule came on carrying, and depends on that contract: to be argued, directed it to stand over, so that if the contract to carry the goods be and the objection to be stated in a spe- illegal, no action bottomed in that concial case, the material facts of wbich tract, and arising out of a non-performare as follows:

ance or ill-performance of that contract, The defendant and Scarratt were can be sustained. The contract is to joint owners of the ship Elliot in the carry goods from London to Buenos year 1806, and the bale of blankets was Ayres. The duty on the part of the shipped on board her by the bank- defendant to carry safely cannot posrupts on the 26th of October, 1806, to sibly be detached or separated from the be carried from London to Buenos contract to carry the goods on the Ayres ; at which time the freight of the voyage; the voyage is prohibited by law, said goods for that voyage was paid by and any contract lo perform that voyage is the bankrupts to the broker of the de- of course impliedly and by consequence fendant and his partner. The ship prohibited, and no duty can arise out of a sailed on the voyage shortly afterwards. contract so prohibited. The freight for Baenos Ayres, which had been captured the carriage of the goods has been paid; by the British forces, and remained in but if the consideration for such freight their possession for a short time, was re- is illegal, the performance of it cannot captured by the Spaniards in August, be enforced, for that would tend to en1806, but that fact was not known in courage, rather than to defeat, every England at the time of the shipment of infringement of the law; it is like a the goods, and commencement of the premium of insurance paid on an illegal voyage. In consequence of this re- voyage, which cannot authorize the assured capture, when the ship arrived out, she to call on the underwriter to perform his was obliged to put into Monte Video ; part of such contract ; or, like a price and there the goods were delivered to paid for the smuggling prohibited goods the bankrupts, having been damaged in into the country, which can never be made the voyage, as stated in the declaration. the foundation of an action, either for not No licence had been obtained from the bringing the goods at all, or not bringing South Sea company either for the ship them in a perfect undeteriorated state. or for any part of her cargo on that The only remaining argument in favour voyage. It was agreed that His Ma- of the plaintiff was, that here had been jesty's order in council, (a) dated the no wilful contravention of the law; both 17th of September, 1806, purporting to parties thought they were acting legallegalize the trade to Buenos Ayres, ly: but their misapprehension of the fact should be read as part of the case by or the law cannot alter the character of either party. The question for the opin the contract, which the court is called nion of the court is whether the plaintiffs upon by this action to enforce. With are entitled to recover.

every inclination to sustain the claim of Reader argued for the plaintiff, and the plaintiff, if by law we had been Puller contrà.

sanctioned in so doing, we cannot disLord Ellenborough, chief justice, on cover any legal ground on which his this day delivered the judgment of the case can be satisfactorily placed. The court. The question reserved by this consequence is that the rule to show case for the opinion of the court, whe- cause why a non-suit should not be enther the plaintiffs are entitled to recover tered, and which was enlarged in order in this action, depends on this, whether to bring the question before the court in the contract to carrry the goods on the the form of a case, must now be made voyage stated in the declaration be or absolute, and a norsuit entered. be not legal; for the injury complaineri

Maule and Selwyr's Reports, of, in not packing, stowing, and carry

T. T. 1814.

TITLE LXXXV.-BATAVIA.

[By order in council dated the 23d May, 1816, vessels are allowed to clear ont TITLE LXXXVI.

for Batavia as a Dutch colony.]

(a) This order is considered as superseded.

EAST INDIES-GENERAL REGULATIONS. (u)

[When this work was first published, the right of the East India trade was almost exclusively vested in the East India Company; the laws respecting it were therefore omitted. It has since, however, become of very general interest, and much avidity has been manifested to obtain a participation of it. This object, it is well known, was effected about four years since, by the act of 53 Geo. 3. c. 155. As many of the laws under which this trade was formerly conducted still remain in force, and as a knowledge of their contents could not be acquired from any publication, the compiler examined all the statutes from the time of William III. (several thousand in number), and abridged and digested the whole of them relating to the trade in question.-It has been lately stated from high authority, that “the prosperity in our East India settlements since the free trade “ has exceeded the most sanguine hopes of those who held out the advantages " that would be derived from it." Next to the law itself, nothing can, in the compiler's opinion, tend more to so desirable an object, than a clear but compressed exposition of that law, and which, perhaps, is not to be obtained from detached acts of parliament however ably penned. The utility of the following pages, comprising the whole of the regulatious concerning the East India trade, is therefore submitted to the reader's own judgment ; not only as to persons in this country, but also abroad.

Malta.

[As to East India goods from Ireland, see Title 39.]

Ireland. [.As to Persian goods from Russia, see Title 62.]

Russia. [ As to the trade between Gibraltar and Malta and the East Indies, Gibraltar and see Title 74.

Rule 1. Nothing contained in the Navigation Acts [Title 1.) 57 Geo, 8. or in any other act passed for the like purposes, shall extend to or in any

c. 95. 1.

Navigation way affect the importation or exportation by the East India Company, acts. or by any other of His Majesty's subjects in British registered vessels navigated according to law, or in vessels registered or trading under the provisions of 55 Geo. 3. c. 116. [TITLE 87.] of any goods, at, into, or from any place within the limits of the charter of the said company, or to affect the importation or exportation at, into, or from any place whatsoever in such vessels as aforesaid of any goods, of the growth, produce, or manufacture of any place within the limits aforesaid, or to require that any bond for the exportation or importation of goods in any particular manner, shall be given in respect of any such vessels bound to or from any place situate within the limits aforesaid Rule 2. From the 25th Dec. 1817, no person, body politic or Prosecutions

and seizures, corporate, shall be liable to be sued for any penalty, nor any vessel,

(a) As to the island of Banca and the settlement of Cochin, and various matter: connected with the Netherlands, see Title 68. As to various matters connected with France, see TITLE 69,

57 Geo. 3. c. 95.

Not to affect

liable to be seized by reason of any trading contrary to any such prohibition, regulation, or provision as aforesaid, or by reason of any bond mentioned in the said acts not having been given in respect of any vessel bound to or from any place within the limits aforesaid ; and further, all vessels, or goods, which before the said day shall have been seized, and all penalties which before the said last-mentioned day shall have been sued for by reason of any such offence, shall be forthwith restored or remitted to the person, body politic or corporate, by whom the same may have been forfeited, upon payment to the person who shall have seized or sued for the same, of his reasonable costs of seizure or suit; provided always, that nothing herein shall extend to prevent any person or any body politic or corporate from disputing the legality of any judgment or other proceeding by appeal or otherwise, in the same manner as if this act had not been passed, or to prevent any person or body politic or corporate from taking the benefit of any other mode of relief from any such forfeiture or penalty, to which he or they by any act now in force or otherwise may be entitled.

Rule 3. Nothing in this act shall extend to alter or affect the certain laws, provisions

of 53 Geo. 3. c. 155. 54 Geo. 3. c. 34. [in note to | 8.

Rule 19 of this title] 55 Geo. 3. c. 116. [Rule 29 of this title] and 57 Geo. 3. c. 36. [TITLE 74, Rules 23—35.) or to alter or affect the laws now in being relative to the trade of foreign nations in amity with His Majesty with the said British territories under the government of the said company in the East Indies.

Rule 4. His Majesty's settlement at the Cape of Good Hope shall, Hope, $ *. for the purposes of this act, be deemed to be within the limits of the

charter of the East India Company,

Rule 5. It shall be lawful to import into any island or territory amiiy, 5.

within the limits of the said company's charter, not being under the government of the said company, in vessels which may belong to any state being in amity with His Majesty (not being an European state), and lying within the said limits, any articles of the growth, produce, or manufacture of any such state, and to export in any such vessel any goods which by virtue of this or any other act may have been legally imported into His Majesty's said islands or territories.

Rule 6. “Nothing in this act shall extend to affect 57 Geo. 3. c. 1. [TITLE 83, Rule 10.]

Rule 7. The territorial acquisitions mentioned in 33 Geo. S. c. 155. 1. c. 52. (a) together with such of the territorial acquisitions since obAcquisitions.

Cape of Good

States in

Former ach, $6.

53 Geo. 3.

(a) By 33 Geo. 3. c. 52, § 71. the East India Company shall continue to bave, use, and enjoy the whole, sole, and exclusive trade and traffic, and the only liberty, use, and privilege of trading, trafficing, and exercising the trade or business of merchandize in, to, and from the East Indies, and in, to, and from all the islands, ports, havens, coasts, cities, towns, and places between the Cape of Good Hope and Sireights of Magellau, and limits in 9 Wil. 3. or in a certain charter of the 5th of September, in the 10th year of the same King mentioned, in as ample and beneficial manner as the said company could thereby or otherwise lawfully trade thereto, subject nevertheless to the several limitations, conditions, and regulations of that act.

By 9 & 10 Will. 3. c. 41. § 61. certain persons therein described are allowed to freely trafic “ and use the trade of merchandize, in such places, and by such ways and passages, as are already frequented, found out, or discovered, or “ which hereafter shall be found out or discovered, and as they severally shall

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