sold to the best bidder. No such goods can be sold for home consumption at a less price than the duty; and if such a sum is not offered, they must be sold for exportation, destroyed, or applied to some public use.2 Goods condemned as being adulterated, or mixed with prohibited ingredients, must be destroyed.3 In case of seizures of effects under £15 in value, they are to be dealt with as if they had been condemned by a judgment of the Exchequer, after the lapse of a month, if within that time no application in writing be made by the owner to the commissioners, the collector or supervisor, or the seizing officer.4

SECT. 4.-Prosecutions.

No actions of any description can proceed for any penalty, forfeiture, or condemnation, except by order of the commissioners, or at the instance of the Lord Advocate or Solicitor General, summary proceedings for conviction upon immediate arrest excepted.5 Actions for the recovery of penalties, and the condemnation of goods seized as forfeited, proceed on information exhibited before one justice, which may be tried before two or more justices." Every information for recovery of penalty or condemnation, must be presented within four months after the offence or seizure, notice being given to the accused within one week after the exhibiting of the information. The party receives ten days' warning to attend, by summons, except in the case of prosecution for double the value of duties neglected to be paid, when twelve hours' warning is sufficient.7

The justices of peace, to the number of two or more, meet every three months, or oftener if there be occasion, to hear excise prosecutions. No officer of excise can act as a justice; nor can any person carrying on a business subject to excise regulations act in any case relating to that class of business. Convictions contrary to either of these regulations are null.9 A witness summoned to appear, and having his expenses tendered, is liable to forfeit £50 if he do not appear, or if he refuse to give evidence.10 Officers of excise and informers are competent witnesses, notwithstanding their right to receive a portion of the penalty or forfeiture, on conviction."

17 & 8 Geo. IV. c. 53, § 100.- Ibid. § 101.3 4 & 5 Wm. IV. c. 51, § 13.- 4 & 5 Vict. c. 20, § 32.-5 7 & 8 Geo. IV. c. 53, § 61.- Ibid. § 65. 74 & 5 Wm. IV. c. 51, § 19.-8 7 & 8 Geo. IV. c. 53, § 67.-9 Ibid. § 68. 10 Ibid. § 74.-" Ibid. § 75.

In all prosecutions, whether at the instance of the excise, or against any officer of excise, the proof that goods have paid duty, or that they are not of a kind for which duty is exigible, lies on the proprietor or person claiming them.1

3

Mitigation. The justices may mitigate penalties down to one fourth part at their discretion;2 but this does not extend to prosecutions for double the value of duties neglected to be paid. It is to be observed that the separate statutes applicable to the different exciseable commodities, impose their respective penalties; and where, by any such act, a penalty is imposed, and, in default of immediate payment, imprison ment for a limited period, the justices cannot mitigate except where they are specially empowered to do so by the terms of the act. The commissioners of excise may mitigate or

entirely remit penalties.5

Appeal.-An appeal lies from the decisions of justices as above, to the next quarter sessions. A week's notice must be given to the opposite party and the justices appealed against; any penalty incurred, or goods forfeited, being in the mean time deposited with the collector or supervisor within three days after the judgment. If twenty days do not elapse before the immediately following quarter sessions, the appeal must be deferred to the next following sessions.7 If the justices at quarter sessions make any new judgment, they have the same power of mitigation with the judges appealed from.8

Execution. Where any judgment is for the condemnation of property, it is made effectual by a warrant for sale; and where it is for a penalty, it authorizes it to be levied on the goods of the party by sale, not less than four or more than eight days from the date of the warrant.9 On a return by the officer that sufficient effects have not been found, a warrant will be granted to imprison the party until he makes satisfaction. 10

Where no claimant appears for effects seized, notice must be exhibited on the outside of the excise office on the next market-day after the expiration of six days from the day of seizure, and on any subsequent market-day, specifying the day (which must be after the termination of eight days from the day of notice) and the place where the justices shall proceed to adjudge the matter, and if no one comes forward,

17 & 8 Geo. IV. c. 53, § 76.— Ibid. § 78.-3 4 & 5 Wm. IV. c. 51, § 20. Ibid. 7 & 8 Geo. IV. c. 53, § 78.6 Ibid. §§ 82, 83.-7 4 & 5 Wm. IV. c. 51, § 23.8 7 & 8 Geo. IV. c. 53, § 84.-9 Ibid. § 86-89.-10 Ibid. § 90.

the justices may decide the case in absence. Where cattle or goods of a perishable nature are seized, they may be redelivered to the owner on his giving security; and if the owner do not appear and offer security, any such property may, after the lapse of fourteen days, be sold by auction, without being condemned, the owner having the choice of receiving the proceeds, or the appraised value, if the final decision is in his favour, and a farther sum of compensation for the loss sustained by the seizure, at the discretion of the commissioners.2

The Lord Advocate or Solicitor General may stop prosecutions, and the commissioners may forbear from prosecuting, or restore seizures, or compromise prosecutions.3 The Treasury may restore seizures before or after condemnation, and remit penalties before or after judgment. The commissioners may allow a sum not exceeding eightpence per day to excise prisoners.5

Exchequer.-All questions as to arrears of duty, penalties, forfeitures, seizures, &c. belong exclusively to the jurisdiction of the Court of Exchequer,* with the exception of the questions which, as above, are decided by justices of the peace. All prosecutions in the Court of Exchequer must be commenced within three years after the cause of action." In cases which the justices are empowered to decide, no defendant can bring the proceedings before any superior court by advocation, reduction, or any other form; but the crown may bring any process into the Court of Exchequer by certiorari.7

SECT. 5.-Actions against Officers, &c.

When an action is to be brought against any officer or other person acting under the excise laws, a month's notice in writing must be given, and it must be pursued within three months after the time when the cause of action arose.8 If the pursuer is unsuccessful, treble costs are awarded against him. Any officer or other person who receives notice of action, may tender amends within a month, and if they be rejected, they may be pleaded in bar of action, and on being deemed sufficient, the verdict will be found for the defender, with treble costs as above.10

17 & 8 Geo. IV. c. 53, § 93.-2 Ibid. § 94.-3 Ibid. §§ 97, 98,-* Ibid. § 99.5 Ibid. § 113.-* See above, p. 15.-67 & 8 Geo. IV. c. 53, §§ 57, 58. - Ibid. § 79.- Ibid. §§ 114, 115.-9 Ibid. § 115.-10 Ibid. § 116.

In the case of a seizure, where decision is given for the claimant, the person who made the seizure is not liable to prosecution, if the judge report that there was a probable cause for seizure; and in the case of a verdict against an officer for any such seizure, if the judge give a similar report, the prosecutor becomes entitled to only twopence of damages, ánd to no costs.1

In the case of any overcharge or overpayment, complaint may be made within a year,—and in the case of a return of duty being authorized by any act of parliament, complaint may be made within the time limited by the act,-to any two justices, who are authorized to give redress, provided the complainant have entered the particulars of his complaint, and his name and place of business, in a book kept for the purpose in the office of the solicitor of excise.2

SECT. 6.-Permits.

The acts applicable to the various descriptions of exciseable commodities generally prohibit their conveyance from place to place in certain given quantities, unless they be accompanied by a permit. No permit can be given by an officer of excise, unless there be presented to him a request note," signed by the person who desires the permit, or his clerk or servant, containing the date, the names of the places from and to which the commodities are to be conveyed, and the names and addresses of the persons from whom and to whom they are to be sent.3

Where a person, not licensed under the excise laws, wishes to remove exciseable commodities from place to place, he may obtain a permit, on showing, to the satisfaction of the collector or supervisor, that all duties on the articles have, to the best of his knowledge, been paid, and (where the articles are to be transferred to another person) making a declaration, that the goods have not been sold to that person; a request note is required, as above. Each permit limits the time for which it is available; and if not used, must, within that time, be returned.5

If a corresponding decrease of stock do not appear when an officer takes account after the granting of a permit which is not returned, the individual forfeits an equivalent quantity of the commodity; and whatever commodities are delayed

17 & 8 Geo. IV. c. 53, § 119.-2 4 & 5 Wm. IV. c. 51, § 27.-3 2 Wm. IV. c. 16, §§ 5, 6.- Ibid. § 16.-5 Ibid. § 8.

in their removal beyond the fixed period, may be seized.' Goods so seized may be restored on the delay being shown to the court to have been occasioned by unavoidable accident.2 Exciseable commodities removed without permit may be seized, and every party concerned in the removal is liable in a penalty of £200.3 An agreement or obligation for the price of exciseable commodities delivered without permit will not be given effect to in a court of law, and if paid, may be recovered by action at any time within a year. In pursuance of this provision, the Court would not interpose to enforce delivery of a conveyance of heritable property, in fulfilment of a bargain by which the disponee was to receive it as payment of debts incurred for exciseable commodities not accompanied by permits. No permit is now required for the conveyance of wine, and that commodity has been removed from the management of the excise."

CHAPTER V.

CUSTOMS.

SECT. 1.-General View of Customs' Laws.

THE laws relating to the customs have been three times consolidated into a continuous series of statutes. The last consolidation took place in 1845, when the whole laws applicable to this part of the revenue, and to analogous matters regarding the registration of vessels and the warehousing of goods, were resolved into the following chapters of the 8 & 9 Vict., viz. c. 85, "An Act for the Management of the Customs;" c. 86, "An Act for the General Regulation of the Customs;" c. 87, "An Act for the Prevention of Smuggling;" c. 88, "An Act for the Encouragement of British Shipping and Navigation;" c. 89, "An Act for the Registering of British Vessels;" c. 90, "An Act for granting Duties of Customs;" c. 91, "An Act for the Warehousing of Goods;" c. 92, "An Act to grant certain Bounties and Allowances of Customs." These have been subsequently

14 & 5 Wm. IV. c. 51, § 8.- 2 Wm. IV. c. 16, § 9.-3 Ibid. § 11.4 Ibid. § 12.5 Russell v. Liston's Trustees, 12th June 1844.-6 5 & 6 Wm. IV. c. 39.