shall not be required to obtain licences for navigating the same; provided that if such boats shall be employed in smuggling, the owners thereof shall be liable to a penalty equal to the value of such boat, over and above any other penalty to which the parties may be liable on account of such smuggling transaction. § 10.

Foreign vessels having on board goods concealed in false bulk heads, &c. forfeited. All foreign vessels or boats, not being square-rigged, coming to any port of the United Kingdom, having on board any goods liable to the payment of duties, or prohibited to be imported into the United Kingdom, concealed in false bulk heads, false bows, double sides or bottoms, or any secret or disguised place whatsoever in the construction of the said vessel or boat for the purpose of concealing goods, shall be forfeited. § 11.

An Act to amend the Laws relating to the Customs. (3 Aug. 1832.) Boats used in fishing on the coast of Ireland not required to have licences. Whereas by an act (6 Geo. IV. c. 108. § 20. page 402.) intituled "An Act for the Prevention of Smuggling," it is enacted, that all Boats belonging in the whole or in part to His Majesty's Subjects found within certain Limits are forfeited, unless the Owners thereof have obtained a Licence for navigating the same from the Commissioners of His Majesty's Customs: And whereas it is expedient to dispense with such Licences for Boats used in fishing on the Coast of Ireland; be it therefore enacted, That the Owners of Boats solely used in fishing on the Coast of Ireland shall not be required to obtain Licences for navigating the same from the Commissioners of his Majesty's Customs under the Provisions of the said Act :-Provided always, that if such Boat shall be employed in smuggling the Owner or Owners thereof shall be liable to a Penalty equal to the Value of such Boat so employed in smuggling, over and above any other Penalty to which the Parties may be liable on account of such Smuggling Transaction. § 17.

Persons procuring others to assemble for assisting in smuggling.Any Person or Persons who shall by any Means procure or hire any Person or Persons, or who shall depute, authorize, or direct any Person or Persons to procure or hire any Person or Persons, to assemble for the Purpose of being concerned in the landing or unshipping or carrying or conveying any Goods which are prohibited to be imported, or the Duties for which have not been paid or secured, shall for every, Person so procured or hired forfeit the sum of One hundred Pounds." $ 18.

Persons carrying, &c. Tea or Manufactured Silk to forfeit Treble the Value, and may be detained.-Every Person whatsoever who shall unship, or be aiding, assisting, or otherwise concerned in the unshipping of any-Tea or Foreign Manufactured Silk of the Value of Twenty Pounds,-liable to Forfeiture under any Act relating to the Revenue of Customs or Excise,—or who shall carry, convey, or conceal, or be aiding, assisting, or concerned in the carrying, conveying, or concealing of such Tea or Silk-shall forfeit Treble the Value thereof, (to be ascertained according to the Price which Goods of the like Sort and of the best Quality, and upon which the Duties have been paid, bear at the Port or Place where the Offence is committed ;)--and

every such Person shall and may be detained by any Officer of His Majesty's Army, Navy, or Marines, (being duly authorized and on full Pay,) or by any Officer of Customs or Excise, or by any other Person acting in his Aid or Assistance, or duly employed for the Prevention of smuggling, and taken before any Justice of the Peace in the United Kingdom,-or before the Governor, Deputy Governor, or any One of the Deemsters in the Isle of Man,-to be dealt with as is directed by the last-mentioned Act in the Case of Persons liable to be arrested and detained by virtue of that Act, or of any other Act amending the same :-Provided always, that it shall be lawful for such Person so detained to give Security to Treble the Amount of the Goods seized, by Recognizance or otherwise, to the Satisfaction of such Justice of the Peace or Deemster, to appear at a Time and Place to be appointed;—and that no such Person shall be liable to serve His Majesty in His Naval Service. § 19.

Fishing and Pilot Boats to be painted Black.-The Owner or Owners of every Vessel or Boat employed on the Coasts of the United Kingdom in piloting or fishing shall within Six Months from the Time of passing this Act paint every such Vessel or Boat, or cause the same to be painted or tarred, entirely Black, (except the Name or other Description now required by Law to be painted on such Vessel or Boat,) on pain of Forfeiture of such Vessel or Boat not so painted ;— provided always, that nothing herein contained shall extend to prevent any distinguishing Mark from being placed on the Bows of any such Vessel or Boat.

Officers of Customs or Excise may stop Carts, &c.-It shall be lawful for any Officer of Customs or Excise, or other Person acting in his or their Aid and Assistance, or duly employed for the Prevention of smuggling, (upon reasonable Suspicion,) to stop and examine any Cart, Waggon, or other Means of Conveyance, for the Purpose of ascertaining whether any Smuggled Goods are contained therein;—and if no such Goods shall be found, then the Officer so stopping and examining such Cart, &c. having had probable Cause to suspect that such Cart, &c. had Smuggled Goods contained therein, shall not, on account of such Stoppage and Search, be liable to any Prosecution or Action at Law on account thereof;-and all Persons driving or conducting such Cart, Waggon, or other Conveyance, refusing to stop when required so to do in the King's Name, shall forfeit the sum of One hundred Pounds. § 21.

Penalty imposed by Acts relating to the Revenue of Customs or for the Prevention of smuggling may be recovered in the Courts of King's Bench and Common Pleas in Ireland. § 22. (See page 417.)

Courts of King's Bench and Common Pleas in Ireland to have concurrent Jurisdiction with the Court of Exchequer, in regard to Seizures of Goods, and Claims for Goods. Persons making a false Oath guilty of Perjury. § 23. (See page 418.)

Officers authorized by Writ of Assistance to search Houses for prohibited and uncustomed Goods.-It shall be lawful for any Officer of Customs, or Person acting under the Direction of the Commissioners of His Majesty's Customs, having a Writ of Assistance under the Seal of His Majesty's Court of Exchequer, to take a Constable, Headborough, or other Public Officer inhabiting near to the Place, and, in the Day-time, to enter into and search any House, Shop, Cellar, Warehouse, Room, or other Place,—and in case of Resistance to break open Doors, Chests, Trunks, and other Packages, there to seize, and

from thence to bring, any uncustomed or prohibited Goods, and to put and secure the same in the Custom-house Warehouse in the Port next to the Place from whence such Goods shall be so taken as aforesaid :— Provided always, that for the Purposes of this Act any such Constable, Headborough, or other Public Officer, duly sworn as such, may act as well without the Limits of any Parish, Ville, or other Place for which he shall be so sworn, as within such Limits. § 24.

Persons resisting Officers, or rescuing, or destroying Goods.-If any Person whatsoever shall hinder, molest, or obstruct any Officer of the Army, Navy, or Marines, (being duly authorized and on full Pay,) or any Officers of Customs or Excise, or any other Person acting in his or their Aid or Assistance, or duly employed for the Prevention of smuggling, in the Execution of his Duty, or in the due seizing of any Goods, or shall rescue or cause to be rescued any Goods which shall have been duly seized,—or shall attempt or endeavour to do so,~~ or shall, before or at or after any Seizure, stave, break, or otherwise destroy any Goods, to prevent the Seizure thereof or the securing of the same, then and in such Case the Parties offending shall forfeit the Sum of One hundred Pounds. § 25.

Persons offering Bribes.-Every Person who shall give or offer, or promise to give or procure to be given, any Bribe, Recompense, or Reward to, or shall make any collusive Agreement with, any Officer of Customs or Excise, or any Officer of the Army, Navy, or Marines, (duly authorized and on full Pay,) or any Person duly employed for the Prevention of smuggling, to induce him in any way to neglect his Duty, or to do, conceal, or connive at any Act whereby any of the Provisions of any Act of Parliament relating to the Revenue of Customs may be evaded,-shall forfeit the Sum of Two hundred Pounds. § 26.

Vessels, Boats, and Goods, seized and ordered to be prosecuted, deemed to be condemned, unless Notice given of Claim.-All Vessels, Boats, and Goods which shall be seized as forfeited under any Law relating to the Revenue of Customs, and which shall be ordered to be prosecuted by the Commissioners of His Majesty's Customs, shall be deemed and be taken to be condemned, and may be sold in the Manner directed by Law in respect to Vessels, Boats, and Goods seized and condemned for Breach of any Law relating to the Revenue of Customs, unless the Person from whom such Vessels, Boats, and Goods shall have been seized, or the Owner of them, (or some Person authorized by him,) shall, within One Calendar Month from the Day of seizing the same, give Notice in Writing,-if in London, to the Person seizing the same, or to the Secretary or Solicitor for the Customs,— and if elsewhere, to the Person seizing the same, or to the Collector and Comptroller or other chief Officer of the Customs at the nearest Port, that he claims the Vessels, Boats, or Goods, or intends to claim them. § 27.

Persons convicted and not paying the Penalty, Justices may commit until Penalty paid.-Where any Person shall have been convicted before any Two Justices of the Peace in any Penalty under any act now passed or hereafter to be passed for the Prevention of smuggling, or relating to the Revenue of Customs,-or to Trade or Navigation, and such Penalty shall not be paid, such Justices (or One of them, or some other Justice or Justices of the Peace) are hereby authorized and required, by Warrant under their Hand and Seal, to commit such Party to any of His Majesty's Gaols within their or his Jurisdiction,

there to remain until the same shall be paid :-Provided always, that such Warrants shall and may be executed in any Part of the United Kingdom. § 28.

Persons employed for the Prevention of smuggling to be deemed duly employed.-All Persons employed for the Prevention of smuggling under the Direction of the Commissioners of His Majesty's Customs, or of any Officer in the Service of the Revenue of Customs, shall be deemed and taken to be duly employed for the Prevention of smuggling, and the Averment in any Information 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. § 29.

Restricted Goods to be deemed run Goods, for the Purpose of proceeding for Forfeiture.-All Goods (the Importation of which is restricted, either on account of the Package or the Place from which the same shall be brought, or otherwise) which are of a Description admissible to Duty, and which shall be found and seized in the United Kingdom under any Law relating to the Customs or Excise, shall for the Purpose of proceeding for the Forfeiture of them, or for any Penalty incurred in respect of them,-be described in any Information exhibited on account of such Forfeiture or Penalty as Goods liable to and unshipped without Payment of Duties. § 30.

Persons in Gaol not appearing or pleading to the Information, Judgment may be entered by Default. § 31.

Married Women may be committed to Prison.-Where any Party convicted before any Two Justices of the Peace of any Offence against any Act relating to the Revenue of Customs shall be a Married Woman, such Party shall be liable to be committed to Prison by such Justices notwithstanding her Coverture. § 32.

A Vessel which had been smuggling was condemned and sold; she was afterwards put together, and it became a question whether she could then be registered. The Opinion of the Attorney and Solicitorgeneral (Sir John Scott and Sir John Mitford) was taken, and they decided that she could not. 29 April, 1793.