c. 53.

shall be preferred under the direction of the commissioners of 3 & 4 W. 4, his majesty's customs or excise, or unless such suit shall be commenced in the name of some officer of customs or excise, under the direction of the said commissioners respectively.

enter a noli

113. That if any prosecution whatever shall be commenced Attorneyfor the recovery of any fine, penalty, or forfeiture, incurred General may under this or any other act relating to the customs or excise, it prosequi. shall be lawful for his majesty's attorney-general, or for the lord advocate of Scotland, if he is satisfied that such fine, penalty, or forfeiture was incurred without any intention of fraud, or that it is inexpedient to proceed in the said prosecution, to stop all further proceedings, by entering a noli prosequi, or otherwise, on such information, as well with respect to the share of such fine, penalty, or forfeiture to which any officer or officers may be entitled, as to the king's share thereof.

ments to be

contrary

proved.

116. That in case of any information or proceedings had Certain aver. under this or any other act relating to the customs, the aver- sufficient, ment that the commissioners of his majesty's customs or excise unless the have directed or elected such information or proceedings to be instituted, or that any vessel is foreign, or belonging wholly or in part to his majesty's subjects, or that any person detained or found on board any vessel or boat liable to seizure is or is not a subject of his majesty, or that any person detained is or is not a seafaring man, or fit and able to serve his majesty in his naval service, or that any person is an officer of the customs, and where the offence is committed in any port in the united kingdom, the naming of such port in any information or proceedings, shall be sufficient, without proof as to such fact or facts, unless the defendant in such case shall prove to the contrary.

117. That all persons employed for the prevention of smug- Persons emgling under the direction of the commissioners of his majesty's ployed in the customs, or of any officer or officers in the service of the cus- of smuggling prevention toms, shall be deemed and taken to be duly employed for the to be deemed prevention of smuggling; and the averment in any informa- duly employed. tion or suit, that such party was so duly employed, shall be sufficient proof thereof, unless the defendant in such information or suit shall prove to the contrary.

118. That if upon any trial a question shall arise whether Officer not any person is an officer of the army, navy, or marines, being required to produce his duly employed for the prevention of smuggling, and on full pay, commission, or an officer of customs or excise, evidence of his having acted and declared a competent as such shall be deemed sufficient, and such person shall not be witness. required to produce his commission or deputation, unless sufficient proof shall be given to the contrary; and every such officer, and any person acting in his aid or assistance, shall be deemed a competent witness upon the trial of any suit or information on account of any seizure or penalty as aforesaid, notwithstanding such officer or other person may be entitled to the whole or any part of such seizure or penalty, or to any reward

3 & 4 W. 4, upon the conviction of the party charged in such suit or infor

c. 53

Limitation

of prosecu tions.

Indictments

county.

mation.

120. That all suits, indictments, or informations exhibited for any offence against this or any other act relating to the customs, in any of his majesty's courts of record at Westminster, or in Dublin, or in Edinburgh, or in the royal courts of Guernsey, Jersey, Alderney, Sark, or Man, shall and may be had, brought, sued, or exhibited within three years next after the date of the offence committed, and shall and may be exhibited before any one or more justices of the peace within six months next after the date of the offence committed.

122. That any indictment or information for any offence or informa. against this or any other act relating to the customs shall and tions may be tried in any may be inquired of, examined, tried, and determined in any county of England, where the offence is committed in England, and in any county in Scotland, where the offence is committed in Scotland, and in any county in Ireland, where the offence is committed in Ireland, in such manner and form as if the offence had been committed in the said county where the said indictment or information shall be tried.

Damages occasioned by miscon.

3 & 4 Will. 4, c. 57 (a), s. 41.-That in case it shall at any time happen that any embezzlement, waste, spoil or destrucduct of offi- tion shall be made of or in any goods or merchandize which cers shall be shall be warehoused in warehouses under the authority of this made good to the owners; act, by or through any wilful misconduct of any officer or officers and officers of customs or excise, such officer or officers shall be deemed guilty of misdemeanor. guilty of a misdemeanor, and shall, upon conviction, suffer such punishment as may be inflicted by law in cases of misdemeanor; and if such officer shall be so prosecuted to conviction by the importer, consignee, or proprietor of the goods or merchandize so embezzled, wasted, spoiled, or destroyed, then and in such case no duty of customs or excise shall be payable for or in respect of such goods or merchandize so embezzled, wasted, spoiled, or destroyed, and no forfeiture or seizure shall take place of any goods and merchandize so warehoused in respect of any deficiency caused by such embezzlement, waste, spoil, or destruction, and the damage occasioned by such embezzlement, waste, spoil, or destruction of such goods or merchandize shall be repaid and made good to such importer, consignee, or proprietor, by the commissioners of customs or excise, under such orders, regulations, and directions as shall be for that purpose made and given by the commissioners of his majesty's treasury, or any three of them.

(a) Entitled, "An act for the warehousing of goods."

SECTION 3.

Offences relating to the Excise.

count, mis

46 Geo. 3, c. 106 (a), s. 51-That if any collector, or any Collectors, clerk of any collector, or other person or persons, shall wilfully &c. of Excise refusing to destroy, or cause to be destroyed, or shall wilfully obliterate or deliver up deface, or cause to be obliterated or defaced, any of the books of books of acaccount appertaining to his majesty's revenue, or belonging to demeanor. the office of any collector of customs or excise; or if any such collector, clerk, or other person, shall wilfully take away or secrete any such book, or shall not, within twenty-one days after demand made by any person authorized by the said commissioners of customs and port duties, or by the said commissioners of inland excise and taxes respectively, or any one of them, by writing under his or their hands and seals, deliver to such person so authorized all such books as shall be in his, her, or their custody, power, or possession, and certify upon oath, if required, that he, she, or they has or have no other such book appertaining to his majesty's revenue which have been secreted; every such collector, clerk, or other person so offending, shall, upon conviction thereof upon indictment or information, be deemed guilty of a misdemeanor, and shall suffer such punishment as the court before whom such person shall be tried, shall in their discretion think fit, and such person shall be, and is, and are hereby declared to be incapable of serving his majesty in any office or employment, civil or military, or in his majesty's revenue.

52. That in case such collector, clerk, or other person, shall How notice abscond or conceal himself, so that a personal demand cannot be shall be given, if the made for any such books of account, a notice or demand in writ- collector ing for such books shall be affixed on the principal door of the &c. abscond. office of the collector to whose office such books belonged, and shall be published in the Dublin Gazette for the space of three calendar months, and such notice or demand, so affixed and published, shall be deemed and taken to be as effectual in law, to all intents, constructions, and purposes, as if a personal demand for such books had been made on such collector, clerk, or other person; and such collector, clerk, or other person may be proceeded against accordingly.

(a) Entitled, " An act to provide for the better execution of the several acts relating to the revenues, matters, and things, under the management of the commissioners of customs and port duties, and of the commissioners of inland excise and taxes in Ireland." By the act 6 Geo. 4, c. 105, s. 412, so much of this act as relates to the revenues of customs, has been repealed.

46 G. 3, c. 106.

excise officers, misdemeanor.

60. That if any officer or officers of his majesty's navy, or any officer or officers appointed by, or acting under the said commisObstructing sioners of customs and port duties, or the said commissioners of inland excise and taxes, or either of them, being on shore, or going on board, or returning from on board, or being on board any ship, boat, or vessel, within the limits of any port, harbour, or creek of Ireland, or within eight leagues from the coast of Ireland, shall be opposed, obstructed, or assaulted, in the due execution of his or their office or duty, by any person or persons, either by day or by night; every such person or persons so opposing, obstructing, or assaulting the said officer or officers in the due execution of his or their duty, and all such as shall act in his or their aid or assistance, shall and may be carried and conveyed before any one of his majesty's justices of the peace residing near to the place where such offence shall be committed, or where such person or persons shall be apprehended, and such justices shall, upon the oath of one or more credible witness or witnesses, commit such person to the next county gaol, there to remain until the next court of oyer and terminer, or gaol delivery, or until such person shall be delivered by due course of law; and in case an indictment shall be found against such person or persons, such person or persons shall forthwith plead thereto, without having time to traverse the same; and, if duly convicted thereof, shall be deemed guilty of a misdemeanor, and shall suffer such punishment as shall be awarded by the court before whom such offender shall be convicted.

Officers specially appointed shall be

deemed the

proper offi

cers.

Shooting at revenue officers, felony, death.

61. That whenever it shall happen that any person shall be appointed or directed by the said commissioners of customs and port duties, or by the said commissioners of inland excise and taxes respectively, to do, perform, or execute any business or duty, in matters relating to the revenues, matters, and things under the management of the said commissioners of customs and port duties, or of the said commissioners of inland excise and taxes respectively, the person so appointed or directed shall, to all intents and purposes, be held and considered to be the proper officer for the purposes for which he was so appointed or directed; and that in any matter or suit relating to the duty performed by the person so appointed or directed, all books and papers of such person so appointed or directed shall, to all intents and purposes, be deemed and taken to be, and shall be read and admitted in evidence, as the books and papers of the proper officer.

62. That if any person or persons upon the shore, or on board any ship, vessel, or boat, shall maliciously shoot at or upon any ship, vessel, or boat belonging to his majesty's navy, or in the service of the said commissioners of customs and port duties, or of the said commissioners of inland excise and taxes, within the limits of any port, harbour, or creek of Ireland, or within eight leagues from any part of the coast of Ireland; or if any person or persons, being on shore, or on board any ship, vessel,

or boat, shall maliciously shoot at, maim, or wound any officer or 46 G. 3, c.106. officers of his majesty's navy, or any officer or officers appointed by, or acting under the said commissioners of customs and port duties, or the said commissioners of inland excise and taxes, whether attempting to go on board, or being on board, or returning from on board any ship, vessel, or boat, or otherwise acting in the due execution of his or their duty on shore, or within the limits of any port, harbour, or creek of Ireland, or within eight leagues from any part of the coast of Ireland; or shall maliciously shoot at, maim, or wound any person or persons aiding or assisting such officer or officers in the execution of his or their duty as aforesaid; then every person so offending, and all and every person being aiding, abetting, or assisting therein, shall, being thereof legally convicted, be adjudged guilty of felony, and shall suffer death without benefit of clergy.

63. That if any person or persons shall be charged with being Offenders not guilty of any of the offences made felony by this act, before any when insurrendering one or more of his majesty's justices of the peace, or before one dicted, and of his majesty's justices of the court of King's Bench in Ireland, if required by the privy the offence be committed in Ireland, or within the limits of any council; feof the ports thereof, or within eight leagues of the coast thereof, lony, 'death. by information of one or more credible person or persons upon oath by him or them to be subscribed, and shall be indicted for the same in the county where the offence shall have been committed, if committed within the body of any county, or in any county in Ireland, if the offence shall have been committed at sea, and within eight leagues of the coast thereof, the clerk of the crown where such indictment shall be found, shall return such indictment and information to the clerk of his majesty's most honourable privy council in Ireland, or his deputy or deputies, who is and are hereby required to lay the same, as soon as conveniently may be, before the lord lieutenant, or other chief governor or governors of Ireland for the time being, and the privy council of Ireland, whereupon it shall be lawful for the lord lieutenant, or other chief governor or governors for the time being, to make his or their order in the said privy council, thereby requiring and commanding such offender or offenders to surrender him, her, or themselves, within the space of forty days after the first publication thereof in the Dublin Gazette, to the lord chief justice, or any other of his majesty's justices of the court of King's Bench in Ireland, or to any one of his majesty's justices of the peace in Ireland, if the offence be committed in Ireland, or within the limits of any of the ports thereof, or within eight leagues of the coast thereof, who is hereby required, upon such offender or offenders surrendering him, her, or themselves, to commit him, her, or them, without bail or mainprize, to the county gaol, or to the gaol or prison of the place where he, she, or they shall surrender; to the end that he, she, or they may be forthcoming to answer the offence or offences wherewith he, she, or they shall stand cnarged, according to due course of law;

X