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V. And, for facilitating the Execution of the Powers hereby Commissioners vested in the said Commissioners, be it further enacted, That may direct their it shall and may be lawful for the said Commissioners of Stamps executed by for the United Kingdom, under the Authority in Writing of the Deputy in IreLord High Treasurer or the Commissioners of the Treasury of land. the United Kingdom of Great Britain and Ireland, or any Three of them, and subject to such Rules, Regulations, and Provisions as the said Lord High Treasurer or the Commissioners of the Treasury shall from time to time direct, to delegate to any Officer or Officers or other Person or Persons in Ireland, by any Writing under their Hands, all or any of the Powers and Authorities hereby vested in the said Commissioners of Stamps for the United Kingdom, for the Collection and Control of the said Revenue in Ireland, or in anywise relating thereto, and to authorize, direct, and empower every such Officer or Person to do and execute all and whatever they the said Commissioners, or any of them, might themselves do and execute in pursuance of this Act; and all Matters and Things whatever which shall be done by any such Officer or Person, in pursuance of such Delegation or Direction, shall be as effectual to all Intents as if the same had been done by the said Commissioners of Stamps for the United Kingdom.

act as such

VI. And be it further enacted, That if, in any Court whatever, Proof that upon any Indictment, Information, Trial, Proceeding, or Occa- Commissioners sion whatever, and whoever shall be Parties therein, any Question or Officers did shall arise concerning any Commissioner of Stamps, or concerning shall be sufany Officer or Person acting or employed under the Authority of ficient, without any Act relating to the Duties under the Management of the producing Commissioners of Stamps, or by or under the Authority or Orders Commission or of such Commissioners, or concerning the Right or Title of any Authority. such Commissioner, Officer, or Person respectively, to hold, exercise, enjoy, execute, or perform any such Office, Duty, or Employment, then and in every such Case it shall be sufficient to prove that any such Commissioner or Officer or Person respectively was reputed to be, and did act as, and did in fact execute the Office or Employment of such Commissioner, Officer, or Person respectively, at the respective Time or Times when the Matters in controversy shall happen to have been done or committed, or omitted or neglected to have been done or performed; and in every such Case such Proof shall be deemed and taken to be good and legal Evidence, without producing or proving the particular Patent, Appointment, Commission, Deputation, Authority, or Order whereby any such Commissioner, Officer, or other Person was constituted, appointed, or employed, and without any Evidence being given that such Commissioner, Officer, or other Person had performed or obtained the several Requisites or Authorities, or any of them, prescribed by Law, for the enabling or authorizing such Commissioner, Officer, or other Person respectively, to execute such Office, Duty, or Employment respectively, unless by other Evidence the contrary be made to appear; any Law, Custom, or Usage to the contrary thereof in anywise notwithstanding.

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VII. And be it further enacted, That whenever, in any Pro- Averment of ceeding by Action of Debt, Bill, Plaint, or Information in any of certain ProHis Majesty's superior Courts of Record in any Part of the United ceedings relaing to Stamps

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Kingdom,

shall be sufficient Evi

dence of the

Proceedings were taken.

Kingdom, or by Civil Bill in any Court of any Recorder, Chairman, or Assistant Barrister in Ireland, or by Information or ComFact that such plaint before any Justice or Justices of the Peace in any Part of the United Kingdom, for the Recovery of any Stamp Duty or Duties, or Part of any Stamp Duty or Duties, remaining due and unpaid, or for the Recovery of any Fine, Penalty, or Forfeiture incurred under or by virtue of any Act or Acts in force relating to any Duties under the Management of the Commissioners of Stamps, any Statement, Allegation, or Averment shall be made, that any Act, Matter, or Thing had been or was done, or that any Proceeding had been or was taken, or that any Licence, Warrant, Instrument, or Authority was granted or signed, or that any Notice was signed by the Commissioners of Stamps, or by any subordinate Officer of Stamps, or by any Person or Persons, under and in pursuance of any Act or Acts in anywise relating to any Duties under the Management of the Commissioners of Stamps, or that any Act, Matter, or Thing had been or was done, or that any Proceeding whatsoever had been or was taken, by any such subordinate Officer of Stamps, or by any other Person or Persons, under and in obedience to the Orders and Directions of the Commissioners of Stamps, or that any Proceeding for the Recovery of any Penalty or Forfeiture was commenced, prosecuted, entered, or filed by or by the Order of any Officer or Person thereto authorized by Law, every and any such Statement, Allegation, or Averment shall be and shall be deemed and taken to be sufficient Evidence of any and every Fact so stated, alleged, and averred, without any other or further Evidence of any such Fact, unless by other Evidence the contrary shall be made to appear; any Law, Custom, or Usage to the contrary thereof in anywise notwithstanding..

All Commissions, Deputations, Appointments, and Securities, to remain in force.

VIII. And be it further enacted, That all Commissions, Deputations, and Appointments granted to any Officers of the Commissioners of Stamps in Great Britain or Ireland respectively, at any Time before the passing of this Act, and in force at the Time of the passing of this Act, shall remain in full Force and Effect until the same shall be revoked or recalled; and all such Officers respectively shall continue to hold such respective Commissions, Deputations, and Appointments; and all such Commissions, Deputations, and Appointments shall be deemed, construed, and taken to be good, valid, and effectual, and as if the Persons holding the same had been appointed by the said Commissioners of Stamps for the United Kingdom; and the Persons holding the same shall have full Power and Authority to execute the Duties of their respective Offices and Appointments, and to enforce all Laws, Regulations, Penalties, and Forfeitures relating to the Duties and Revenues for which they shall have been appointed, as fully and effectually, to all Intents and Purposes, as if they had been appointed by the said Commissioners of Stamps for the United Kingdom; and all Bonds and Securities to His Majesty, His Heirs and Successors, or to the Commissioners of Stamps in Great Britain or Ireland respectively, or any Officer or Person in their Employ, which shall have been given by any Officer of Stamps, or by any other Person or Persons, and their Sureties respectively, for the securing the Payment of any Duties under the

Manage

Management of the Commissioners of Stamps in Great Britain or Ireland respectively, or for the due accounting for such Duties, or for the good Conduct of any such Officer or Person, or for any other Purpose whatever, relating to the said Duties or any of them, shall remain in full Force and Effect until the Conditions of such Bonds or Securities shall have been duly performed and fulfilled, as if the same had been given to the said Commissioners of Stamps for the United Kingdom; and all Officers of Stamps shall hold their respective Offices during the Will and Pleasure of the Commissioners of Stamps for the United Kingdom, in all Cases in which they before held such Offices subject to the Will and Pleasure of the existing Boards of Stamps in Great Britain and Ireland respectively; and all such Officers shall be under the Control and Authority of the Commissioners of Stamps for the United Kingdom, and shall be liable to the same Pains, Penalties, and Punishments, to be inflicted by the said Commissioners of Stamps for the United Kingdom, as might heretofore have been inflicted upon them by the Commissioners by whom they were originally appointed.

IX. Provided always, and be it enacted, That nothing in this Act contained shall in anywise extend or be construed to extend to invalidate or in any way to affect any Bonds, Covenants, Deeds, or Engagements, which any Commissioners, or Secretary or Secretaries, or other Officer or Officers of the respective Boards of Stamps in Great Britain or Ireland, may have entered into or been concerned in on behalf of His Majesty, His Heirs or Successors, relating to the Revenues under the Management of the Commissioners of Stamps, at any Time before the passing of this Act, but that all such Bonds, Covenants, Deeds, and Engagements shall remain in full Force and Effect; and such Commissioners for the United Kingdom, and their Secretaries or Officers, may sue and be sued as the Commissioners of Stamps for Great Britain or Ireland respectively for the Time being might have been if this Act had not been made.

X. And be it further enacted, That all Commissioners of Stamps for the United Kingdom shall in all respects be subject to the like Liabilities, Restraints, Duties, Obligations, and Disabilities respectively, to which Commissioners of Stamps respectively in Great Britain or Ireland respectively are by Law respectively subject at the Time of the passing of this Act, and to the Orders and Control of the said Lord High Treasurer or of the Commissioners of the Treasury, and shall be subject and liable to all such Penalties, Forfeitures, and Punishments as Commissioners of Stamps respectively for Great Britain or Ireland respectively are or would be subject or liable to under or by virtue of any Act or Acts, or of any Law, Usage, or Custom in force at or immediately before the passing of this Act.

CA P. LVI.

An Act to amend the Laws relating to the Customs.

[2d July 1827.]

WHEREAS several Acts were passed in the Sixth Year of the Reign of His present Majesty, for consolidating the

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'Laws

Act not to affect Covenants made by Commission

ers, Secretaries, &c. of Boards, on behalf of the Crown.

Commissioners to be under Control of the

Treasury, and to be subject to Penalties as heretofore.

'Laws of the Customs, and it has been found necessary to make ⚫ certain Alterations and Amendments therein;' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the Fifth Day of mence 6th July July One thousand eight hundred and twenty seven, the several Enactments hereinafter contained shall come into and be and continue in full Force and Operation for all the Purposes mentioned therein.

Act to com

1827.

Regulation.

6 G. 4. c. 107. Demand for

Delivery of Goods from Warehouse to be deemed a Delivery.

Prohibition of

• II. And Whereas by One of the said Acts, intituled An Act for 'the General Regulation of the Customs, it is enacted, that no Entry nor any Warrant for the taking of any Goods out of any 'Warehouse, shall be valid, unless made in Manner therein directed; and that any Goods taken or delivered out of any 'Warehouse by virtue of any Entry not so made shall be deemed 'to be Goods taken without due Entry thereof; and Doubts have ' arisen whether such Goods can be deemed to be taken or deli'vered until they be actually removed away from the Warehouse, and out of the Custody of the Officers of the Customs;* be it therefore enacted, That when Demand shall have been made for the Delivery or for any Order for the Delivery of any Goods in virtue of any such Entry, such Goods shall be deemed to have been taken and delivered within the Meaning of the said Act.

III. And be it further enacted, That so much of the said lastBeef and Pork mentioned Act as prohibits the Importation of Beef or Pork salted, and of salted, not being Beef or Pork commonly called Corned Beef or Pork, and also so much of the said Act as prohibits the Importation of Cattle, Sheep, Swine, Beef, Lamb, Mutton, or Pork, from the Isle of Man, being the Produce of that Island, shall be and the same is hereby repealed.

Cattle from the Isle of Man, repealed.

Smuggling.

6 G. 4. c. 108.

Smugglers prosecuted as Seamen, and

proving not fit for Naval Service.

Spirits or Tobacco, removing without a Permit, to be deemed un

shipped

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IV. And Whereas another Act was passed in the Sixth Year of the Reign of His present Majesty, intituled An Act for the Prevention of Smuggling; and it is expedient to alter and amend 'the same in Manner hereinafter provided;' Be it therefore enacted, That if any Person shall be proceeded against under the said last in part recited Act, or this or any other Act now in force or hereafter to be made for the Prevention of Smuggling, or relating to the Revenue of Customs or Excise, and the Information exhibited against such Person shall charge him as being a Seaman, and fit and able to serve His Majesty in His Naval Service, and it shall appear to the Justices before whom such Person is brought, that he is guilty of the Offence with which he is charged, but that he is not fit for His Majesty's Naval Service, that then and in such Case it shall be lawful for such Justices, and they are hereby required to amend such Information accordingly, and to convict such Person in the Penalty of One hundred Pounds, as if proceeded against as not being a Seaman or fit for His Majesty's Naval Service.

V. And be it further enacted, That all Spirits or Tobacco which shall be found being removed or carried without a legal Permit for the same, shall be deemed to be Spirits or Tobacco respectively unshipped without Payment of Duty, unless the Party

2

in

in whose Possession the same shall be found or seized shall prove to the contrary.

Smuggling.

without Payment of Duties. How Value of Goods for Pe

nalties is to be ascertained.

One Justice may issue Process for the Appearance of

VI. And be it further enacted and declared, That in all Cases where any Penalty, the Amount of which is at any Time to be determined by the Value of any Goods, is directed to be sued for under any Law now in force or hereafter to be made for the Prevention of Smuggling, or relating to the Revenue of Customs or Excise, such Value shall be deemed and taken to be according to the Rate and Price which Goods of the like Sort or Denomination, and of the best Quality, bear at such Time in London, and upon which the Duties due upon Importation have been paid. VII. And be it further enacted, That in all Cases where any Information is exhibited for any Offence against the said lastmentioned Act, or this or any other Act now in force or hereafter to be made for the Prevention of Smuggling, or relating to the Revenue of Customs or Excise, such Information may received by One Justice of the Peace, and such Justice may issue a Summons for the Appearance of the Party against whom such Information is exhibited before any Two Justices of the Peace; and after the Hearing and Conviction before any Two Justices of the Peace, any One of the said Justices, or any other Justice of the Peace, may issue his Warrant to enforce the Conviction, and such Warrant shall and may be executed in any County in England; and where, in default of Payment of the One Justice Penalty sought for, the Imprisonment of the Party takes place may enforce for the Space of Six Months, such Time of Imprisonment shall Conviction. be reckoned from the Time of the Commencement of such Imprisonment.

be

the Party before Two Jus

tices.

Summons left at the Abode of the Party

to be deemed

VIII. And be it further enacted, That where any Information shall be exhibited before a Justice or Justices of the Peace, for any Fine, Penalty, or Forfeiture under any Act now in force or hereafter to be made for the Prevention of Smuggling, or relating good Service. to the Revenue of Customs or Excise, and it is necessary to summon the Party against whom such Information is exhibited, it shall be deemed a good and sufficient Service of such Summons if the same be left at the House or usual Place of Residence of the said Party, and directed to such Party.

IX. And Whereas, by the said Act for the Prevention of Smuggling, Foreign Vessels laden with Spirits in Casks of less Content than Forty Gallons, or with certain other Goods, in which there shall be a certain Proportion of British Subjects, 6 are liable to Seizure if found within certain Distances of the Coast: And Whereas it frequently happens, that during Chase, and previously to such Vessels being taken Possession of, cer'tain Persons, who are believed to be British Subjects, but of which there is no legal Proof, quit such Vessels, leaving only Foreigners on board, by which the Law is evaded, and the Vessels and Cargoes escape Confiscation, although the Cargoes may be evidently intended to be smuggled into the United Kingdom;' be it therefore enacted, That in all such Cases where any Person shall escape from any such Vessel or Boat before Possession is taken of it, every such Person so escaping shall be deemed to be a Subject of His Majesty, within the Meaning of

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the

Persons escap

ing from Foreign Vessels in chase to be deemed British Subjects.

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