6 G.4. c. 106.

Receivergeneral may draw on the bank to pay drawbacks, &c.

Drafts to be countersigned by comptroller general.

Officers of the exchequer to be furnished with appropriation paper.

On the death or removal of

receivergeneral, the

balance to vest in his succes

sor.

Receiver

account.

sioners of H. M.'s customs shall be immediately acquainted therewith, if sitting, by such solicitor, receiver-general, or comptrollergeneral, or if not sitting, at the time of their assembling; and such delivery shall be entered by the bank in the book to be kept as is herein-directed."

§ 23. "In order that the several payments directed by order of the commissioners of H. M.'s customs in England, to be made by the said receiver-general to merchants or any other persons on account of drawbacks or bounties, or on any other account whatever, may be made without delay, and for the payment of which the money then in the hands of the said receiver-general shall be insufficient, it shall be lawful for the said receiver-general, or his clerk deputed and authorised by him for that purpose, and for whose conduct therein he shall be answerable, to draw out of the bank of England, as occasion may require, such sum or sums of money as may be sufficient to answer the purpose aforesaid; and that every draft or order on the bank for money for any of the said purposes, shall be countersigned by the comptroller-general or his clerk, to be deputed and authorised by him for that purpose, and for whose conduct therein he shall be answerable: and that the said receivergeneral shall from time to time account for the monies so to be drawn by him or his clerk out of the bank."

§ 24. In order that separate accounts may be kept at the exchequer of the monies paid in on various branches of the customs pursuant to law, it is enacted, "that the said receiver-general of the customs shall, on every Monday morning, furnish the proper officers of the exchequer with an appropriation paper, stating the heads under which the receipts of the preceding week is to be applied."

§25. "Upon the death, resignation, or removal of the present and of every other receiver-general of the customs hereafter to be appointed, the balance of cash for which he shall at that time have credit on his account as such receiver-general with the governor and company of the bank of England, shall, as soon as a successor shall be appointed to the said office, actually vest in such successor, and until such successor shall be appointed, in such person or persons as shall for the time being be duly authorised to execute the duties of the said office, in trust for the service of the public, and be forthwith transferred, carried over, and placed to the account of such successor, or other person or persons as aforesaid, to be applied to the said service in pursuance of the like drafts and orders as aforesaid."

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26. The receiver-general of the customs for the time being general to keep shall keep the account with the bank of all monies issued by and paid to the bank on his account for the service of the public; and the said receiver-general, observing the rules and regulations hereby prescribed, shall not be answerable for any money, bills, notes, and drafts, which he shall have so paid or caused to be paid into the bank of England; and the governor and company of the bank of England shall be answerable for all the monies, bills, notes, and drafts which shall be actually received by them from and on account of such receiver-general as aforesaid, except such bills as may have been returned in manner aforesaid."

Punishing forgery.

§ 27. "If any person or persons shall knowingly and wilfully forge or counterfeit, or cause or procure to be forged or counter

feited, or knowingly and wilfully act or assist in forging or coun- 6 G. 4. c. 106. terfeiting, the name or handwriting of any receiver-general of the customs, or of any comptroller-general of the customs, or of any person acting for them respectively as aforesaid, to any draft, instrument, or writing whatsoever, for or in order to the receiving or obtaining any of the money in the hands or custody of the governor and company of the bank of England, on account of the receiver-general of the customs; or shall forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in the forging or counterfeiting any draft, instrument, or writing in form of a draft made by such receivergeneral or person as aforesaid; or shall utter or publish any such, knowing the same to be forged or counterfeited, with an intention to defraud any person whomsoever; every such person or persons so offending, being thereof lawfully convicted, shall be and is and are hereby declared and adjudged to be guilty of felony, and shall suffer death as in cases of felony without benefit of clergy."

Df administering Daths.

administer

oaths.

By stat. 6 G. 4. c. 106. § 28. "In all cases wherein proof on Collectors, &c. oath shall be required by any law, or shall be necessary for the authorised to satisfaction or consideration of the commissioners of his majesty's customs, in any matter relating to any business under their management, the same may be made before the collector or comptroller of the customs, at the port where such proof shall be required to be made, or before, the persons acting for them respectively, and who are hereby authorized and empowered to administer the same."

Df bribing Officers.

By stat. 6 G. 4. c. 106. § 29. "If any person shall give, or offer, or Offer of bribe promise to give any bribe, recompence, or reward to any officer of to officers. the customs, or any person employed by or under the direction of the commissioners of H. M.'s customs, to induce him in any way to neglect his duty, or to do, conceal, or connive at any act whereby any of the provisions of any act of parliament may be evaded, every such person shall, whether the offer be accepted or Penalty 500l. not, forfeit the sum of 500l."

Df Seizures.

By stat. 6 G.4. c. 106. § 30. “All goods, and all ships, vessels, and boats, which by any act at any time in force shall be declared to be forfeited, may be seized by any officer of the customs."

Of Surveyors-General, examining Witnesses, xc.

Goods and vessels forfeited, to be seized by officers of cus toms.

witnesses on

By stat. 6 G. 4. c. 106. 31. "Upon examinations and enquiries Surveyorsmade by any surveyor-general of the customs, or any inspector- general, &c. general of the customs, for ascertaining the truth of facts relative may examine to the customs, or the conduct of officers or persons employed therein, and upon the like examinations and enquiries made by the collector and comptroller of any outport in the U. K., or of any port

oath.

6 G.4. c. 106.

False oath

in the Isle of Man, or made by any person or persons in any of the British possessions abroad, appointed by the commissioners of H. M.'s customs to make such examinations and enquiries, any person examined before him or them as a witness shall deliver his testimony on oath, to be administered by such of the surveyorsgeneral, or such of the inspectors-general, or such collector and comptroller, or such person or persons as shall examine him, and who are hereby authorised to administer such oath; and if such deemed perjury. person shall be convicted of making a false oath, touching any of the facts so testified on oath, or of giving false evidence on his examination on oath, before any of the surveyors-general or inspectors-general of the customs, or such collector and comptroller, or such person or persons, in conformity to the directions of this act, every such person so convicted as aforesaid shall be deemed guilty of perjury, and shall be liable to the pains and penalties to which persons are liable for wilful and corrupt perjury."

Jurisdiction

over offences by

board of commissioners of

customs, within

the district of Dublin.

Board of commissioners of customs in Ireland may ap

point sub-com.

missioners to

try offences out

of Dublin district.

Df the Commissioners in Ireland.

By stat. 6 G. 4. c. 106. § 32. "The district comprehending the city, suburbs, and liberties of Dublin, and the port of Dublin, and several creeks and members thereof, and all parishes, parts, and places of the city and county of the city of Dublin and county of Dublin, and all and every the baronies, parts, and places of the same, shall be subject to the rule and government of the commissioners and assistant commissioners of customs in Ireland, in all matters relating to the collecting, managing, and levying all revenues of customs within the same; and that all complaints and informations for the recovery of any fine, penalty, or forfeiture, for any offence against, or any breach of any act or acts in force in Ireland, relating to the revenues, matters, and things under the management of the said commissioners and assistant commissioners in Ireland, which shall be committed within the said district, shall (subject to such appeal as is hereinafter mentioned) be heard and determined by the said commissioners and assistant commissioners, or any two of them, who shall give judgment and award execution accordingly."

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$33. It shall be lawful for the said commissioners and assistant commissioners in Ireland, or any two or more of them, and they are hereby authorised and empowered, from time to time, to appoint so many and such subordinate commissioners or sub-commissioners in and for any and every district in Ireland (except in the district of Dublin) as the said commissioners and assistant commissioners, or any two or more of them shall from time to time find necessary, to be approved of by the lord-lieutenant or other chief governor or governors of Ireland for the time being, for the purpose of hearing and determining all complaints and informations for the recovery of any fine, penalty, or forfeiture imposed by any act or acts in force in Ireland relating to the revenue of customs, for any offence against, or any breach of any such act, and to give judgment and award execution accordingly; and such sub-commissioners shall be removable and shall and may be displaced by the said commissioners and assistant commissioners as they shall think fit, and others placed in their room, with the like approbation of the lord-lieutenant or other chief governor or go

vernors of Ireland; and any three or more of such sub-commis- 6 G.4. c.106. sioners in their respective districts, shall and lawfully may hear and determine any complaint or information for or relating to any offence against any such act or acts as aforesaid; and any judg ment or execution which shall be given or awarded by the majority of such sub-commissioners sitting on the trial of any such complaint or information, shall be valid and effectual to all intents and purposes whatsoever."

§ 34. “It shall and may be lawful for any persons, whether in- Commissioners former, claimant, or defendant, who shall think himself or herself ag- of appeal and grieved or injured by, or who shall be dissatisfied with any judg- their powers. ment or sentence of the said commissioners and assistant commissioners, or any of their sub-commissioners, to make his or her ap. peal to the lord-lieutenant or other chief governor or governors of Ireland, or to commissioners of appeal to be appointed by such lord lieutenant or other chief governor or governors, pursuant to an act made in the parliament of Ireland in the fourteenth and fifteenth years of the reign of King Charles the second, for settling of the excise or new impost upon H. M., his heirs and successors: Provided always, that such appeal shall be made within the space Limitation of of two calendar months next after such judgment or sentence appeals. shall be given; and that in default thereof no such appeal shall afterwards be received; and that the party who shall make such appeal shall serve the injunction grounded on such appeal within the space of twenty days next after such appeal shall be lodged, or in default thereof such judgment or sentence so appealed from shall be final and conclusive: and when any such appeal shall be brought before any such commissioners of appeal, the commissioners or sub-commissioners by whom such judgment or sentence shall have been had or given shall, within twenty-one days next after service of the injunction to stop their proceedings, transmit under cover, sealed up and directed to the registrar of the said commissioners of appeals, a true copy attested by one of such commissioners or sub-commissioners, of all the proceedings and proofs in the cause in which such judgment or sentence was given; and in default thereof, such commissioners or sub-commissioners shall respectively forfeit the sum of 10l. each, unless the delay be satisfactorily accounted for by affidavit before the commissioners of appeals; and whenever it shall appear on any such appeal that the matter of any case hath not been tried, it shall be lawful for such commissioners of appeals to remand the proceedings to the commissioners or sub-commissioners by and before whom the judgment or sentence appealed against was given."

Df Lands and Buildings for the Customs.

This act contains several clauses relating to the purchase and sale of lands and buildings for the customs (viz. clauses 35. to 52. inclusive) but of which it appears unnecessary to insert more than the following, which give jurisdiction to justices, and direct the proceedings in certain cases; viz.

By stat. 6 G.4. c. 106. § 43. "In case any such bodies or other Persons repersons hereby authorised to contract on behalf of themselves or fusing to sell or others as aforesaid, or any other person or persons interested in to accept the any such lands so marked out, or in any messuages, tenements, here- offered, two jus

consideration

6 G.4. c. 106.

tices, &c. may

put H. M.'s officers into possession, and a jury shall be summoned, who

shall find the compensation to be made.

ditaments, or premises required as aforesaid, shall, for the space of fourteen days next after notice in writing subscribed by such person or persons authorised as aforesaid shall have been given to the principal officer or officers of any such body, or to such other persons hereby authorised to contract on behalf of others, or interested themselves as aforesaid, or left at his, her, or their usual place of abode, refuse or decline to treat or agree, or by reason of absence shall be prevented from treating or agreeing with such person or authorised as aforesaid, or shall refuse to accept such anpersons nual rent or sum as shall be offered for the hire thereof, either for a time certain, or for such period as the public service may require; and in case also it shall not be practicable to procure, by voluntary bargain or sale, any other land situate as aforesaid, or of any messuages, tenements, hereditaments, or premises required as aforesaid, and suited to the purpose for which such lands, messuages, tenements, hereditaments, or premises are required, then and in such case it shall be lawful for two or more justices, or three or more deputy lieutenants (one of whom shall be a justice of the peace) or two or more deputy governors for the county, riding, stewartry, city, or place wherein such lands, tenements, messuages, hereditaments, or premises shall be, to put his majesty's officers in possession of such lands, messuages, tenements, hereditaments, or premises; and for that purpose to issue a warrant, under their hands and seals, requiring possession to be delivered to such of his majesty's officers as shall be named in the said warrant; and it shall also be lawful for such person or persons so authorised as aforesaid, to require the said justices, deputy lieutenants, or deputy governors of such county, riding, stewartry, city, liberty, or place, to issue their warrant to the sheriff or sheriffs of the county, riding, stewartry, city, or place wherein such lands, messuages, tenements, hereditaments, or premises shall be situate, to summon a jury; and every such sheriff or sheriffs is and are hereby authorised and required to summon and return a jury, properly qualified, of the number of twenty-four, and in the manner required by the laws of England, Ireland, and Scotland respectively, who shall meet at some convenient time and place to be mentioned in such summons, out of whom a jury of twelve shall be drawn, in such manner as juries for the trial of issues joined in his majesty's courts at Westminster and Dublin are drawn by law in England or Ireland respectively, and in such manner as juries are drawn by law for the trial of offences in Scotland; and in case a sufficient number shall not appear, the sheriff or sheriffs shall choose others, of the bye-standers, or that can speedily be procured, being qualified as aforesaid, and the said jurymen may be challenged by the parties on either side, but not the array; and the said justices, deputy lieutenants, or deputy governors respectively, on the application of the said persons so authorised, or of any parties concerned, may and shall summon witnesses and adjourn any such meeting, if jurymen or witnesses do not attend; and the jury on hearing any witnesses and evidence that may be produced, shall on their oaths (which oaths, as also the oaths of such witnesses, the said justices, deputy lieutenants, or deputy governors respectively, are hereby empowered and required to administer,) find the compensation to be paid for the possession or use of such lands, as the case may be."