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CHAPTER IV.

MANAGEMENT OF THE CUSTOMS.

As the following act contains clauses and provisions wholly unconnected with the business of the ship-master or merchant-such as " the commissioners closing the accounts of collectors, and payment of monies into the Bank of England, &c.”—only such parts will be given as are deemed useful or important to be generally known.

6 Geo. IV. c. 106

An Act for the Management of the Customs. After reciting that by 6 Geo. IV. c. 105, An Act to repeal the several Laws relating to the Customs,” all the laws relating to the customs will be repealed; it is enacted, that after the 5 January, 1826, this act shall come into and be and continue in full force and operation for the management of the customs. § 1.

Board of customs.-It shall be lawful for his Majesty from time to time to appoint, under the great seal of the United Kingdom, any number of persons, not exceeding irteen, to be commissioners of customs for the collection and for the management of the customs in and throughout the whole of the United Kingdom, and of any of his Majesty's possessions abroad; and also to appoint any number of persons, not exceeding four, to be assistant commissioners in and for Scotland and Ireland, and each of such commissioners and assistant commissioners shall hold his office during his Majesty's pleasure. $ 2.

Treasury may appoint one commissioner and two assistant commissioners to act for Scotland and Ireland.It shall be lawful for the lord high treasurer, or for the commissioners of his Majesty's treasury of the United Kingdom, to direct any one of such commissioners, together with two such assistant commissioners, to sit and act as commissioners of customs in Scotland and Ireland, under the control of the commissioners of customs acting in England. $ 3.

Commissioners and assistant commissioners subject to the control of the treasury.—The said commissioners and assistant commissioners shall, in all things, be subject to the control of the commissioners of the treasury, and shall obey such instructions as shall be issued to them by the treasury. $ 4.

Orders to be under the hands of two commissioners ; if for money, under three hands.--Every order, document, instrument, or writing, (not being for the payment of money,) required by law to be under the hands of the commissioners of customs, being attested by the signatures of two of such commissioners in England, -and every such order for the payment of money, being attested by the signatures of three of such commissioners in England,--and every order being attested by the sig. natures of two of such commissioners or assistant commissioners in

Scotland and Ireland,-shall be deemed to be an order under the hands of the commissioners of customs. $ 5.*

Previous appointments to remain in force.-Any appointment of commissioners, or of assistant commissioners, in force at the commencement of this act, shall continue in force. $6.

Appointment of necessary officers of customs.-It shall be lawful for the said commissioners of the treasury, or for the commissioners of customs, (under the authority of the treasury) to appoint proper persons to execute the duties of the several offices necessary to the due management and collection of the customs, and all matters connected therewith, under the control of the commissioners of customs ;-granting to such persons such salaries or allowances, or permitting such emoluments for the labour and responsibility in executing the duties of their offices, and requiring of such persons such securities for their good conduct, as the said commissioners of the treasury shall deem reasonable; -and such persons shall hold their offices during the will and pleasure of the said commissioners of the treasury, or commissioners of customs sitting in England, as the commissioners of the treasury shall direct. $7.

Persons employed deemed officers. -Every person employed on any duty or service relating to the customs, by the orders or with the concurrence of the commissioners of customs, (whether previously or subsequently expressed,) shall be deemed to be the officer of customs for that duty or service. $ 8.1

Officers taking any fee or reward not allowed, to be dismissed. If any officer, clerk, or other person, acting in any office or employment in the customs, under the control of the commissioners of customis in any part of his Majesty's dominions, shall receive any fee, perquisite, gratuity, or reward, whether pecuniary or of any other sort whatever, directly or indirectly, from any person, (not being a person duly appointed to some office in the customs,) on account of any thing done or to be done by him, except such as he shall receive under any order or permission of the commissioners of the treasury, every such officer shall, on proof thereof to the commissioners of customs, be dismissed from his office; and if any person (not appointed to some office in the customs) shall give, offer, or promise to give any such fee, perquisite, gratuity, or reward, such person shall forfeit one hundred pounds. $ 9.

Previous appointments and securities to remain in force.--All commissions, deputations, and appointments, granted to any officers of customs, in force at the commencement of this act, shall continue in force ;-and all Bonds which shall have been given by any such officers, and their sureties for good conduct, shall remain in full force. $ 10.

Oath of office.-Every person who shall be appointed to any office in the service of the customs, under the control of the commissioners of customs, in any part of his Majesty's dominions, shall, at their respective admissions thereto, take the following oath: $ 11.

I, A. B., do swear to be true and faithful in the execution, to the best of my knowledge and power, of the trust committed to my charge and inspection in the service of his Majesty's customs; and that I will not require, take, or receive any fee, perquisite, gratuity, or reward, whether pecuniary or of any sort or description whatever, either directly or indirectly, for any service, act, duty, matter, or thing done or performed, or to be done or performed, in the execution or discharge of

* But see 7 Geo. IV. c. 48.9 2. page 435.

+ Ibid. § 3.

any of the duties of my office or employment, on any account whatever, other than my salary, and what is or shall be allowed me by law, or hy any special order of the commissioners of his Majesty's treasury, or the commissioners of his Majesty's customs for the time being. So help me Go:1." +

Hours of attendance, and division of service in those hours.-It shall be lawful for the commissioners of the treasury by their warrant, to appoint the hours of general attendance of the commissioners and officers of customs, at their proper offices; and it shall be lawful for the commissioners of customs to appoint the tiines, during such hours, at which any particular parts of the duties of such offices shall be performed by them. Ø 12.

Holidays.t-No day shall be kept as a public holiday by the customs, except Christmas-day and Good Friday, and any days appointed by his Majesty's proclamation for the purpose of a general fast or of a general thanksgiving, and also the anniversaries of the birthday of his Majesty. $ 13.

In London, debentures and orders to be paid by receiver-general, and in the out-ports by the collector.--Every sum which shall be due in the port of London, upon any debenture, certificate, or other instrument, for the payment of money out of the duties of customs, shall be paid by the receiver-general of customs out of any money in his hands, and every such payment shall be allowed by the commissioners for auditing the public accounts, in the auditing of the accounts of the receiver-general ;and when any such payment shall become due at any other port in the United Kingdom, the same may be paid by the collector at such port, (the comptroller being apprized thereof,) out of any of the monies in his hands, and under such directions for the due execution of their offices, as shall be given to them by the commissioners of customs. $ 15.

Fee for passing entries.- It shall be lawful for the receiver of any duties of customs to receive for his own use, if freely given, so much as, added to any fractions payable upon any entry, shall amount to sixpence. $ 17.

Payment on account of drawbacks or bounties, &c. to be paid under direction of the commissioners of customs by drafts countersigned by supervisor.–And in order that the several payments directed by order of the commissioners of customs in England to be made by the receiver-general to merchants or other persons on account of drawbacks or bounties, or any other account, may be made without delay, and for the payment of which the money then in the hands of the receivergeneral shall be insufficient, it shall be lawful for the receiver-general, or his clerk, to draw out of the bank of England, as occasion may require, such sum or sums as may be sufficient to answer the purpose aforesaid and every draft or order for any of the said purposes shall be countersigned by the comptroller-general or his clerk; and the said receivergeneral shall from time to time account for the monies so to be drawn by him or his clerk. $ 23.

Punishing forgery.-If any person shall knowingly and wilfully forge or counterfeit, -or cause or procure to be forged or counterfeited,- or knowingly or wilfully act or assist in forging or counterfeiting the name or hand-writing of any receiver-general of the customs, or of any comptroller-general, or of any person acting for them respectively

• See 1 and 2 Wm. IV. c 4. § 2. page 436. f But see 2 and 3 Wm. IV. c. 81. i 1. jage 140. 11 and 2 Win. IV.c. 40. page 4.38.

as aforesaid, to any draft, instrument, or writing whatsoever, for or in order to the receiving or obtaining any of the money in the hands or custody of the governor and company of the bank of England, on account of the receiver-general ;-or shall forge and counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in the forging or counterfeiting any draft, instrument, or writing in form of a draft made by such receiver-general or person as aforesaid ; or shall utter or publish any such, knowing the same to be forged or counterfeited, with an intention to defraud any person whomsoever; every such person so offending shall be guilty of felony, and shall suffer death, as in cases of felony, without benefit of clergy. $ 27.

Oaths may be made before collectors of the customs. In all cases wherein proof on oath shall be required by law, or shall be necessary for the satisfaction of the commissioners of customs, the same may be made before the collector or comptroller, at the port where such proof shall be required. $28.*

Offer of bribe to officers.- If any person shall give or offer, or promise to give any bribe, recompense, or reward to any officer of customs, or any person employed under the direction of the commissioners, to induce him to neglect his duty, or to do, conceal, or connive at any act whereby any of the provisions of any act of parliament may be evaded, every such person shall

, whether the offer be accepted or not, forfeit five hundred pounds. $29.

Goods and vessels to be seized by officers. — All goods, and all ships, vessels, and boats, which by any act shall be declared to be forfeited, may be seized by any officer of customs. $ 30.

Surveyors-general, $c. may examine on oath.-Upon examinations and inquiries made by any surveyor-general, or any inspector-general, for ascertaining the truth of facts relative to the customs, -or the couduct of officers or persons employed therein,—and upon the like examinations and inquiries made by the collector and comptroller of any outport in the United Kingdom, or of any port in the Isle of Man, or made by any person in any of the British possessions abroad, appointed by the commissioners of customs to make such examinations and inquiries, -any person examined as a witness shall deliver his testimony on oath ; and if such person shall be convicted of making a false oath, or of giving false evidence, every such person so convicted shall be deemed guilty of perjury, and shall be liable to the pains and penalties to which persons are liable for wilful and corrupt perjury. $ 31.

Jurisdiction within the district of Dublin.—This and the following sections repealed by 10 Geo. IV. c. 43. See page 436.

Appeal.-And it shall be lawful for any persons, whether informer, claimant, or defendant, who shall think himself aggrieved by any judgment or sentence of the said commissioners and assistant commissioners, or any sub-commissioners, to make his appeal to the lord-lieutenant or chief-governor or governors of Ireland, or to commissioners of appeal to be appointed by such lord-lieutenant or chief-governor. $ 34.

Orders of the treasury.--Every order, document, instrument, or writing, relating to the customs,-or to the law of navigation,-required to be under the hands of the commissioners of the treasury, being signed by three of such commissioners, shall be deemed to be an order, document, instrument, or writing under the hands of the commissioners of the treasury. $ 53.

* See I and

Wm. IV, c. 4. 9 3. page 436.

7 Geo. IV. C.

48.

An Act to alter and amend the several Laws relating to the Customs.

Orders of commissioners.—After referring to the 6 Geo. IV. c. 106. it is enacted, that every order, document, instrument, or writing required by any law, at any time in force, to be under the hands and seals of the coinmissioners of his Majesty's customs, which shall be signed by two or more commissioners or assistant commissioners of the customs, shall be deemed to be an order, document, instrument, or writing, under the hands and seals of the commissioners of his Majesty's customs, within the meaning of such law. § 2.

Duties of officers performed by persons, and at places appointed by commissioners.—Every act, matter, or thing required by any law, at any time in force, to be done or performed by, to, or with any particular officer, nominated in such law for such purpose, being done or performed by, to, or with any person appointed by the commissioners of his Majesty's customs to act for or in behalf of such particular officer, the same shall be deemed to be done or performed by, to, or with such particular officer; and every act, matter, or thing required by any law, at any time in force, to be done or performed at any particular place within any port, being done or performed at any place within such port appointed by the commissioners of his Majesty's customs for such purpose, the same shall be deemed to be done or performed at the particular place so required by law. $ 3.

9 Geo. IV. c. 76.

An Act to amend the Laws relating to the Customs. Oficers of customs not liable to serve corporate or parochial offices, &c. Xo commissioner or assistant commissioner of customs, nor any officer of customs, or person employed in the collection or management of, or accounting for the revenue of customs, or any part thereof, nor any clerk or other person acting under them, shall be compelled to serve as a mayor or sheriff, or in any corporate or parochial or other public office or employment, or io serve on any jury or inquest, or in the militia. $ 2.

10 Geo. IV. c. 43.

An Act to amend the Laws relating to the Customs. Dublin.-So much of the 6 Geo. IV. c. 106. § 32 and 33.- the 6 Geo. IV. c. 108. $ 73.—and the 6 Geo. IV. c. 117.* as relates to the jurisdiction and powers for recovering penalties under the customs'laws in Ireland, are repealed. $ 1.

Penalties, &c. for offences against customs' law in Ireland.-Recovery of.-All fines, penalties, or forfeitures, imposed by any act relating to the revenue of customs, or for the prevention of smuggling, uou in

• This is an excise glass act.

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