Smuggling.

Magistrate in adjoining County to have

Jurisdiction.

Penalties recovered before

Justices to be paid to Commissioners of the Customs or Excise.

Goods found concealed in double Sides, or false Bottoms.

Treasury may restore Seizures.

Persons entering an Appearance, and neglecting to plead, Prose

the said last-mentioned Act, unless it shall be proved to the contrary.

X. And Whereas in Proceedings under the said last-mentioned Act Difficulties frequently arise in procuring the Attendance of Two Magistrates who have Jurisdiction in the County where the Offence has been committed, and Delay is thereby occasioned;' Be it enacted, That where the Attendance of Two Magistrates having Jurisdiction in the County where the Offence is committed cannot be conveniently obtained, it shall be lawful for a Magistrate of any adjoining County, with One Magistrate of the County in which the Offence was committed, to hear and determine any Information exhibited before them, and to have the same Powers and Authorities in all respects as to any Proceeding had under the said last-mentioned or any other Act for the Prevention of Smuggling, or relating to the Revenue of Customs or Excise, as if they were both Magistrates for the County in which the Offence was committed.

XI. And be it further enacted, That all Penalties and Forfeitures which may be recovered before any Justices of the Peace under the said last-mentioned Act, or this or any other Act for the Prevention of Smuggling, or relating to the Revenue of Customs or Excise, on any Prosecution by Order of the Commissioners of Customs, shall be paid to the Commissioners of His Majesty's Customs, and on any Prosecution by Order of the Commissioners of Excise shall be paid to the Commissioners of His Majesty's Excise, or to the Person appointed by them respectively to receive the same; and such Penalties and Forfeitures shall be applied by the said Commissioners respectively in such Manner as the Law directs.

XII. And be it further enacted, That if any Goods which are subject to any Duty or Restriction in respect of Importation shall be found on Examination of any Package to be concealed in double Sides or false Bottoms, or in any other secret or disguised Place in such Package, or among any other Things in such Package, that then and in such Case not only all such Goods, but also all other Goods found in the said Package, shall be forfeited.

XIII. And be it further enacted, That it shall and may be lawful for the Commissioners of His Majesty's Treasury, or any Three or more of them, by an Order made for that Purpose under their Hands, to direct any Vessel, Boat, or Goods seized under any Act made for the Prevention of Smuggling, or relating to the Revenue of Customs or Excise, or to the Trade or Navigation of the United Kingdom, or of any of His Majesty's Possessions Abroad, to be delivered to the Owner or Owners, whether the same shall have been seized in the United Kingdom or Abroad, and whether Condemnation has taken place or not, upon such Conditions as they may deem expedient, and which shall be mentioned in the said Order; any thing in any Law to the contrary notwithstanding.

XIV. And be it further enacted, That where any Person shall be arrested by virtue of a Warrant issued under the said Act for the Prevention of Smuggling, and shall enter into a Recog nizance, and appear in the said Court at the Return of the said Recognizance, but shall not afterwards plead to the Information

or

or Indictment, it shall and may be lawful for the Prosecutor of
such Information or Indictment to cause a Copy thereof to be
delivered to such Person, or to his or her Attorney or Agent, or to
be left at his or her last Place of Abode, with a Notice thereon
indorsed, that unless such Person shall, within Eight Days from
the Time of such Delivery of a Copy of the Information or Indict-
ment as aforesaid, cause a Plea to be entered in the said Court to
such Information or Indictment, that the Prosecutor of such In-
formation or Indictment will enter into a Plea of Not Guilty on his
or her Behalf: and that upon Affidavit being made and filed in the
Court, of the Delivery of a Copy of such Information or Indict-
ment, with such Notice indorsed thereon as aforesaid, to such
Person, or to his or her Attorney or Agent, or at his or her last
Place of Abode, as the Case may be, it shall be lawful for the
Prosecutor of such Information or Indictment to cause the Plea
of Not Guilty to be entered in the said Court to such Information
or Indictment for such Person, and such Proceedings shall be had
thereupon as if the Defendant in such Information or Indictment
had pleaded according to the usual Course of the said Court.
XV. And for the Purpose of enabling the Mayor and Common-
alty and Citizens of the City of London, and their Successors, to
ascertain and collect the Amount of the Dues payable to them
upon the several Articles hereinafter mentioned, imported Coast-
wise into the Port of London, be it enacted, That if all or any of
the Goods of the Description hereinafter mentioned, (that is to
say) Firkins of Butter, Tons of Cheese, Fish, Eggs, Salt, Fruit,
Roots eatable, and Onions, brought Coastwise into the Port of
the said City, and which are liable to the said Dues, shall be
landed or unshipped at or in the said Port, before a proper Certi-
ficate of the Payment of the said Dues shall have been obtained,
such Goods shall be forfeited, and may be seized by any Officer
of His Majesty's Customs empowered to seize any Goods landed
without due Entry thereof; and such Forfeiture may be sued for,
prosecuted, and recovered by Action of Debt, Bill, Plaint, or
Information, in any of His Majesty's Courts of Record at West-
minster, in the Name of the Chamberlain of the said City, on
behalf of the said Mayor and Commonalty and Citizens.

6

XVI. And Whereas by an Act passed in the Sixth Year of Navigation. 'the Reign of His present Majesty, intituled An Act for the Encouragement of British Shipping and Navigation, it is enacted, 6 G. 4. c. 109. that certain Sorts of Goods therein enumerated, being the Produce of Europe, shall not be imported into the United Kingdom to be used therein, except in British Ships, or in Ships of the Country of which the Goods are the Produce, or in Ships of the Country from which the Goods are imported; and it is ex'pedient to discontinue such Restriction in respect of some of the Sorts of Goods so enumerated, and to extend such Restriction to certain other Sorts of Goods hereinafter enumerated;' Be it therefore enacted, That from and after the First Day of January One thousand eight hundred and twenty eight, so much of the said Act as restricts, in manner before mentioned, the Importation of Rosin, Pitch, Vinegar, Sugar, Potashes, and Salt, being the Produce of Europe, shall be and the same is hereby repealed, and that in lieu thereof the several Sorts of Goods hereinafter enumer

ated,

List of the
enumerated
Articles from
Europe revised

and altered.

Navigation.

Stamps on Sea
Indentures, &c.

reduced.

Register.

6 G. 4. c. 110.

British Ships may be registered at Malta and Gibraltar.

What Trade not allowed.

Ships for which Mediterranean Passes may be issued at Malta or Gibraltar.

Proceedings against Persons

ated, (that is to say) Wool, Shumac, Madders, Madder Roots, Barilla, Brimstone, Bark of Oak, Cork, Oranges, Lemons, Linseed, Rape Seed, and Clover Seed, being the Produce of Europe, shall not be imported into the United Kingdom to be used therein, except in British Ships, or in Ships of the Country of which the Goods are the Produce, or in Ships of the Country from which the Goods are imported; and that this Restriction shall be complied with and enforced in like Manner as if the same were contained in the said Act.

XVII. And for the greater Encouragement of Navigation, be it further enacted, That no higher Duty of Stamps than Two Shillings shall be charged upon the Indenture of any Apprentice bound to serve at Sea in the Merchant Service, nor upon any Memorandum or Agreement made between the Master and Mariners of any Ship or Vessel, for Wages or Service on any Voyage in such Ship or Vessel; any thing in any other Act to the contrary notwithstanding.

• XVIII. And Whereas by another Act passed in the Sixth Year of the Reign of His present Majesty, intituled An Act for the registering of British Vessels, it is enacted, that no Ship or Vessel shall be registered at Malta or Gibraltar, except such as are wholly of the Built of those Places respectively, and that such Ships shall not be registered elsewhere, and that such Ships so registered shall not be entitled to the Privileges and AdIvantages of British Ships in any Trade between the United Kingdom and any of the Colonies, Plantations, Islands, or Terri'tories in America to His Majesty belonging: And Whereas it is 'expedient to permit all British Ships to be registered at Malta or Gibraltar in the like Manner and upon the same Terms and Conditions as Ships which are of the Built of those Places respectively; be it therefore enacted, That so much of the said Act as prohibits the registering at Malta or Gibraltar, of any Ship or Vessel other than such as are of the Built of those Places, shall be and the same is hereby repealed: Provided always, that no Ship or Vessel which shall have been registered at Malta or Gibraltar shall afterwards be registered elsewhere; and that no such Ship or Vessel shall be entitled to the Privileges or Advantages of British Ships in any Trade between the United Kingdom and any of the Colonies, Plantations, Islands, or Territories in America to His Majesty belonging.

XIX. And be it further enacted, That from and after the Tenth Day of October One thousand eight hundred and twenty eight, no Mediterranean Pass shall be issued for the Use of any Ship, as being a Ship belonging to Malta or Gibraltar, except such as be duly registered at those Places respectively, or such as, not being entitled to be so registered, shall have wholly belonged, before the Tenth Day of October One thousand eight hundred and twenty seven, and shall have continued wholly to belong, to Persons actually residing at those Places respectively, as Inhabitants thereof, and entitled to be Owners of British Ships there registered, or who, not being so entitled, shall have so resided upwards of Five Years.

XX. And Whereas if any Person shall wilfully detain the Certificate of Registry of any Ship or Vessel, and refuse to ' deliver

6

⚫ deliver up the same to the proper Officer of the Customs, for the
Purposes of such Ship or Vessel, as Occasion shall require, such
Person may be proceeded against in Manner provided by the
said last-mentioned Act; and Doubts have arisen whether such
Proceedings may be had, unless the Certificate of Registry shall
have been first demanded of such Person by the proper Officer
of the Customs; and it is expedient to remove such Doubts;'
Be it therefore enacted, That it shall be lawful for the Justice, or
other Person having Jurisdiction in the Matter, and he is hereby
required to receive Proof on Oath from the Person making Com-
plaint to him of such Detainer and Refusal, that such Occasion
has arisen, although the Certificates shall not have been demanded
by any Officer of the Customs; and the indorsing of
any Transfer
of Property, or of the Name of any new Master, upon the Certi-
ficate of Registry, by the Officers of the Customs, shall be deemed
to be Purposes for which there is Occasion to deliver the Certifi-
cate of Registry to the Officers of the Customs; and if any Person
who is not in actual Possession of a Ship or Vessel shall detain
the Certificate of Registry of such Ship or Vessel, from some
Person who is in actual Possession of such Ship or Vessel as
ostensible Owner thereof, or who has the actual Charge or Com-
mand of such Ship or Vessel as ostensible Master thereof, then
and in such Case Occasion shall be deemed to have arisen for
delivering of such Certificate to the Officers of the Customs at the
Port where such Ship shall then be, in order that such Certificate
may be given to some Person who is in actual Possession of such
Ship or Vessel as such ostensible Owner or Master.

Register.

detaining Registers of Ships.

Duties.

XXI. And Whereas another Act was passed in the Sixth Year of the Reign of His present Majesty King George the Fourth, 'intituled An Act for granting Duties of Customs; and it is ex- 6 G. 4. c. 111. 'pedient to alter and amend the same in Manner hereinafter

' provided;' Be it therefore enacted, That instead of the Duties New Duties. imposed by the said last-mentioned Act upon the several Articles mentioned in the Tables to this Act annexed, denominated respectively "Table of New Duties Inwards, 1827," and "Table of Duties Coastwise, 1827," the several Duties set forth in Figures in the said Tables shall, in respect of such Goods as are mentioned therein, be raised, levied, and collected, and paid unto His Majesty, in like Manner as if such Duties had been imposed in and by the said last-mentioned Act, and had been set forth in the Tables thereunto annexed; that is to say,

0 0 21

in any way sorted, or arranged in Colours, and not entirely rough and in the Tufts the lb. If any Part of the Bristles in a Package be such as be subject to the higher Duty, the whole Contents of the Package shall be subject to the higher Duty.

0 0 31

Pork,

Pork, salted (not being Hams or Bacon)

£ s. d.

the cwt.

0 12 0

Rice, the Produce of, and imported from any British Pos-
session, viz.

not being rough or in the Husk
rough, and in the Husk or Paddy

Seed, viz.

Castor Seed

Staves, viz.

the cwt.

0 4 0

the bushel

0 0 3

imported from any Foreign Country in America, or from the Ionian Islands, to be charged with the same Duty as the like Staves are charged with when imported. from other Foreign Countries.

Yarn, viz.

the Produce of Scotland, brought Coastwise from one Port to another Port in Great Britain

the 1,000

or, and at the Option of the Importer, the Duties

payable under the Act 6 Geo. 4. c. 3.

£ s. d.

076

Slate in Slabs or Blocks, not fit to be converted into Slates - Duty-free.

Duties.

XXII. And be it further enacted, That Spirits or Strong Waters imported into the United Kingdom, mixed with any Ingredient, Spirits, though and although thereby coming under some other Denomination, shall nevertheless be deemed to be Spirits or Strong Waters within the Meaning of the said last-mentioned Act, and be subject to Duty as such.

mixed, to pay Duty as such.

Warehouse.

Copper Ore may be taken out of Warehouse to be smelted.

XXIII. And Whereas it is expedient to permit Copper Ore warehoused to be taken out of Warehouse without Payment of Duty, for the Purpose of being smelted, and of re-warehousing the Copper produced from the same;' Be it therefore enacted, That it shall be lawful for the Importer or Proprietor of any Copper Ore warehoused to give Notice to the proper Officers of the Customs of his Intention to take such Ore out of Warehouse to be smelted, stating in such Notice the Quantity of Copper computed to be contained in such Ore, and delivering to such Officers sufficient Samples or Specimens for ascertaining by proper Assays, at the Expence of the Proprietor, such Quantity of Copper, and giving sufficient Security by Bond for returning such Quantity of Copper into the Warehouse; and if such Officers shall be satisfied of the Fairness of the Samples or Specimens of such Ore, and of the Assays made of the same, and of the Security given, they shall deliver such Ore for the Purpose of being smelted as aforesaid: Provided always, that if any Copper Ore intended to be so smelted shall be imported into any Port where such Ore or where Copper cannot be warehoused, the same may be entered as being to be warehoused at the Port at which the Copper after smelting is to be warehoused, and such Ore shall thereupon be taken account

of