Ercise and Customs.

AS the customs and excise, so far as justices of the peace, constables, and other peace-officers are concerned therein, are in some measure connected and interwoven with each other, it is thought proper here to represent them together, that the reader may at once have a full and distinct comprehension of the whole. Since the publication of the last edition of this work, all the laws affecting the Customs (contained in upwards of 450 different acts of parliament) have been repealed, and re-enacted in a consolidated form, by several statutes passed in the 6 G. 4. And these, again, have been in some particulars altered by subsequent

statutes.

The laws relating to the collection and management of the Excise, which were very numerous, have also been repealed, and re-enacted, with amendments, by an act passed in the 7 & 8 G. 4. c. 53.

I. Of the Customs in general.

II. Of the Excise in general.

III. Of the several Particulars under the Management of the Commissioners of the Customs and Excise.

I. Df the Customs in general. (a)

(a) of the Management of the Customs.

[6 G. 4. c. 106. - 7 G. 4. c. 48. - 9 G. 4. c. 76.]

(b) of the Regulation of the Customs.

[6 G. 4. c. 107.7 G. 4 c. 48.-7 & 8 G. 4. c. 56.-9 G. 4.
c. 76]

(c) Of Smuggling.

[6 G. 4. c. 108.-7 G. 4. c. 48.-7 & 8 G. 4. c. 56.-9 G. 4.
c. 76.]

(d) of the Duties.

[6 G. 4. c. 111.-7 G. 4. c. 48.-7 & 8 G. 4. c. 56.-9 G. 4.
c. 76.]

1. (a) Df the Management of the Customs.

By stat. 6 G. 4. c. 106., intituled "An act for the management of the customs," § 1. reciting that by an act passed in the then ses

(a) Under this head the editor has not included the several acts of parliament, passed in the 6 G. 4. and subsequently, which relate to the encouragement of British skipping and navigation, the registering of British vessels, the warehousing of goods, the bounties and allowances on exports and imports, and the

6 G. 4. c. 166.

Former acts repealed,

6 G. 4. c. 106.

sion of parliament, (6 G. 4. c. 105.) all the laws relating to the customs were repealed, and that it was expedient to make provisions for the management of the customs and of all matters connected therewith, it is enacted that this act should commence on ment of the act. 5th January 1826, and be and continue in full force and operation for the management of the customs.

Commence

Board of customs, thirteen

commissioners;

and four assistant commission

ers for Scotland

and Ireland.

Treasury may appoint commissioners and assistant commissioners for

Df the Commissioners.

By stat. 6 G. 4. c. 106. § 2. "It shall be lawful for H. M. from time to time to appoint, under the great seal of the U. K., any number of persons, not exceeding thirteen, to be commissioners of H. M.'s customs for the collection and for the management of the customs in and throughout the whole of the U. K., and of any of H. M.'s possessions abroad; and also to appoint any number of persons, not exceeding four, to be assistant commissioners of H. M.'s customs, to sit and act in manner hereinafter mentioned in and for Scotland and Ireland; and that each of such commissioners and assistant commissioners, when so appointed, shall have and hold his office during H. M.'s pleasure."

§3. "It shall be lawful for the lord high treasurer of the U.K. of G. B. and Ireland, or for the commissioners of H. M.'s treasury of the U. K. of G. B. and Ireland, from time to time to order and direct any one or more of such commissioners, together with two such Scotland or Ire- assistant commissioners, to sit and act as commissioners for executing and directing the business of the customs in Scotland and Ireland respectively, under the controul and direction of the commissioners of H. M.'s customs sitting and acting in England."

land.

Commissioners

and assistant commissioners control of the subject to the

treasury.

4. The said commissioners and assistant commissioners so appointed or to be appointed by H. M. shall, in all matters and things relating to the execution of their duties, be subject to the authority, directions, and controul of the commissioners of H. M.'s treasury, and shall obey such orders and instructions as shall from time to time be issued to them by the said commissioners of H. M.'s treasury under the hands of three or more of them."

Orders under $5. Every order, document, instrument, or writing, not being the hands of for the payment of money, required by any law at any time in commissioners. force to be under the hands of the commissioners of H. M.'s cus

toms, being attested by the signatures of two or more of such commissioners in England, and every such order for the payment of money, being attested by the signatures of three or more of such commissioners in England, and every order, document, instrument, or writing, being attested by the signatures of two or more of such commissioners or assistant commissioners in Scotland and Ireland respectively, shall be deemed to be an order, document, instrument, or writing under the hands of the commissioners of H. M.'s customs accordingly."

trade of the British possessions abroad, and of the Isle of Man. Not that he is insensible of their importance to the merchants of G. B., and to the collectors of the revenue; but as their regulations do not in any respect authorise the interference of justices of the peace, constables, or other peace-officers, he is of opinion that they would be misplaced in this work. He thinks it sufficient, therefore, to refer to the statutes themselves, viz. 6 G. 4. c. 109, 110. 112, 113, 114, 115. 7 G. 4. c. 48. 7 & 8 G. 4. c. 56. 9 G. 4. c. 76.