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force or hereafter to be made, for any offence which at any time atter the commencement of this act shall be committed in Ireland, shall be sued for, prosecuted, and recovered, in the name of his Majesty's attorney-general for Ireland, or in the name of some officer of his Majesty's customs, by action of debt, bill, plaint, or information, in the Court of Exchequer in Dublin, or by information before any two or more of his Majesty's justices of the peace in Ireland;—and all powers and provisions in the said recited acts or any of them, or in any other act relating to the recovery and application of any such fines, penalties, or forfeitures shall extend, and shall be deemed, taken, and construed to extend, to the recovery of any fines, penalties, and forfeitures in the said Court of Exchequer, or before any justice of the peace, in pursuance of this act, and to the application thereof. § 3.

1 and 2 Wm. IV. c. 4.

An Act to abolish certain Oaths and Affirmations taken and made in the Customs and Ercise Departments of his Majesty's Revenue, and to substitute Declarations in lieu thereof.

Whereas by the laws relating to the revenues of customs and excise numerous oaths and solemn affirmations are required to be taken and made by traders and other persons; and from the frequent occasions on which such oaths and affirmations are required, and the consequent number thereof administered, the reverence and respect which should attach to such solemn obligations have been weakened, and their binding force not duly regarded; and it is therefore expedient to provide for diminishing the number of such oaths, and to substitute other regulations in lieu thereof; be it therefore enacted, &c.—

Oaths in certain cases abolished.-That in all cases where, by any act or acts relating to the revenues of customs or excise, any oath, solemn affirmation, or affidavit shall be required to be taken or made by any person on the doing of any act, matter, or thing,—or for verifying any book, account, entry, or return,—or for any other purpose whatsoever, such oath, solemn affirmation, or affidavit shall no longer (except in the cases hereinafter specially provided for) be taken, made, or required, but in lieu thereof the person shall, in the presence of the commissioners, collector, or other person empowered by such act or acts of parliament to administer such oath, &c. make and subscribe a declaration, setting forth the matters contained, in and to the same effect as the oath, &c. which would have been required if this act had not been passed, and declaring to the truth thereof;—and if any such declaration shall be untrue in any particular, the person making the same shall (over and above every other penalty to which such person may become subject) forfeit one hundred pounds. § 1.

Exceptions. Nothing herein contained shall extend to any oath required to be taken on account of any office relating to the revenue of customs, or for the discharge thereof,-nor to any oath administered upon any examination or inquiry made by any surveyor-general, or inspector-general of customs, or by any collector or comptroller of the customs, for ascertaining the truth of facts relative to the customs, or the conduct of persons or officers employed therein, or by any person or persons in any of the British possessions abroad, appointed by the commissioners of his Majesty's customs to make such examinations or inquiry. § 2.

Commissioners of customs may require a written declaration.Whereas it is expedient that in all cases where the commissioners of the customs may deem it requisite to require confirmation of any written statement or allegation made to them relative to the seizure of goods,— or of any other matter relating to their department,—such confirmation should, instead of being required to be made upon oath, be made by a declaration of the parties in writing; it is enacted, that in such cases no affidavit or oath shall be required, but that in lieu thereof the party shall make and subscribe a written declaration of the truth of the statement or allegation;—and if any such declaration made by any such person shall be false or untrue in any particular, the person making such false declaration shall forfeit one hundred pounds. § 3.

Certain oaths relating to the excise excepted.-Provided always, and be it further enacted, that nothing in this act contained shall extend to abolish or in any manner to interfere with the oath of allegiance and of office required to be taken by every person who shall be appointed a commissioner, or who shall be appointed to any other office relating to the revenue of excise,-or the affidavit of any facts showing that any duty or duties are in danger of being lost, in order to the issuing of a warrant by the collector of excise for recovery of such duties in Scotland or Ireland respectively;—or the oath required to be made by any officer of excise, setting forth the ground of his suspicion of goods forfeited under any act or acts relating to the revenue of excise being deposited or concealed in any place, in order to obtaining a warrant for entering such place and seizing such goods;-or any oath required by any act to be made by any person on claiming or receiving any pension or allowance; or the oath required to be made by every exporter of goods, before receiving any drawback from the revenue of excise, that he is the real owner of the goods exported, and that the goods are really and bona fide exported to foreign parts, and have not been relanded ;—or the oaths, by an act passed in the twenty-third year of the reign of his Majesty King George the Third, for the more effectual encouragement of the manufacture of flax and cotton in Great Britain, and by another act passed in the third year of the reign of his Majesty King George the Fourth, for continuing the said act, and to amend the law in respect of the allowances of excise duties on starch and soap used in certain manufactures, required to be made by every person claiming allowances of the duties on starch and soap used in manufactures;-or the oaths required to be made for obtaining the allowance of the duties of excise on paper used in printing certain books in the universities or by the King's printer;-or the oaths required to be made for obtaining the allowance of the duties of excise on materials used in building churches ;-or any oath administered to any person in any judicial proceeding in any court of justice, or before the commissioners of excise or justices of the peace, for recovery of any penalty or forfeiture, or obtaining any abatement, return, or allowance of duties; but all such oaths shall continue to be required, and to be made, taken, and administered, as if this act had not been passed. § 4.

Commissioners of excise may require accounts on oath.-It shall be lawful for the commissioners of excise to require any collector or other officer of excise to verify by oath any account or return rendered by such collector or other officer of excise, of any monies received or paid or expended or claimed by him ;—and in case of any seizure of any goods or detection of any offence, the said commissioners may, on restoring such seizure or in forbearing to prosecute for such offence, or on staying any

proceedings commenced for the recovery of any penalty or forfeiture, require any facts showing that no fraud has been committed or intended to be verified on the oath or affirmation of any person, (such oaths or affirmations respectively to be administered and received by any one of the said commissioners, or by any justice of the peace,) and every collector and other officer, and every other person, making or taking any such oath or affirmation, who shall wilfully and knowingly swear or affirm falsely to any matter or thing therein, being duly convicted thereof, shall incur the pains and penalty to which persons are liable for wilful and corrupt perjury. § 5.

Recovery of penalties.-The penalties by this act imposed shall be sued for and recovered in the same manner and under the same provisions as any penalty imposed by any acts relating to the revenues of customs or excise respectively may by law be sued for and recovered. § 6.

1 and 2 Wm. IV. c. 40.

An Act to repeal so much of an Act for the Management of the Customs as allows certain Fees to be taken by Officers of the Customs; and to make further Regulations in respect thereof.

Whereas by an act of the sixth year of the reign of his late Majesty King George the Fourth, intituled "An Act for the Management of the Customs," it is enacted, that it shall be lawful for the officers and clerks in the long room of any custom-house to assist merchants and others, at their desire, in framing and passing entries inwards and outwards, and to receive such fee, freely given for the same, as the commissioners of his Majesty's treasury shall permit; and that it shall be lawful for the clerk of the warrants in the port of London to receive, from any person at whose request any warrant for goods inwards may be dispatched before the usual time, the fee of one shilling, and for the receiver of the duties on such warrant to receive from such person the fee of sixpence; and that it shall be lawful for any cocket writer in the port of London to receive, from the person who shall select him to write any cocket for goods outwards, any fee which shall be agreed on between them, not exceeding five shillings, including the parchment, to. be provided at the expence of the cocket writer: and whereas it is expedient to repeal the same; be it therefore enacted, that from and after the 19 November, 1831, so much of the said recited act as is hereinbefore set out shall be and the same is hereby repealed. § 1.

Fees allowed on passing entries.—From and after the said 19 November, it shall be lawful for the commissioners of his Majesty's customs to authorize the proper officers to demand, on passing of every entry, the sum of one shilling; and upon the issuing of any cocket, if such

cocket be

For British goods, the sum of......

s. d.

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Or if such cocket be for Foreign goods,-or for Foreign Wines and Spirits contained in glass, the sum off And that the officers of his Majesty's customs shall be authorized to refuse to pass any such entry, or to grant any such cocket, until such charges shall be paid :-Provided always, that all such charges shall be carried and applied towards any superannuation fund for the officers of

the custoins, or applied, reduced, or abolished, as the commissioners of his Majesty's treasury may from time to time, by warrant under their hands, or the hands of any two or more of them, be pleased to direct. § 2.

6 Geo. IV. c. 41.

An Act to repeal the Stamp Duties payable in Great Britain and Ireland upon the Transfer of Property in Ships and Vessels, and upon Bonds and Debentures required to be given in relation to the Duties, Drawbacks, and Bounties of Customs or Excise; and to grant other Duties of Stamps on such Bonds and Debentures.

Whereas it is expedient to repeal the several stamp duties now payable in Great Britain and Ireland respectively, upon conveyances, so far as relates to any conveyance, assignment, or transfer of property of or in any ship or vessel:-and also to reduce the stamp duties payable upon bonds given for or in respect of any of the duties of customs or excise, or for preventing frauds or evasions thereof,-or for any other matter or thing relating thereto in Great Britain or Ireland respectively, -or payable upon debentures or certificates for entitling any person to receive any drawback or bounty payable out of the revenue of customs or excise; be it therefore enacted, that all stamp duties now payable in Great Britain and Ireland respectively, upon any bill of sale, or any conveyance, assignment, or other deed or instrument whatever, for the sale, transfer, or other disposition, (either absolutely or by way of mortgage or otherwise,) of any ship or vessel, or any part, interest, share, or property of or in any ship or vessel, shall wholly cease, determine, and be no longer paid or payable. § 1.

Stamp duties on bonds, and on debentures or certificates for receiving drawbacks or bounties, to cease, and new ones to be paid.-All stamp duties now payable in Great Britain and Ireland respectively, upon any bond given pursuant to the directions of any act of parliament, or by the direction of the commissioners of customs or excise, or any of their offices, for or in respect of any of the duties of customs or excise, or for preventing frauds or evasions thereof, or for any other matter or thing relating thereto, and also all stamp duties now payable in Great Britain and Ireland respectively, upon debentures or certificates for entitling any person to receive any drawback of any duty or duties, or part of any duty or duties of customs or excise, or any bounty payable out of the revenue of customs or excise for or in respect of any goods, wares, or merchandise exported, or shipped to be exported, from Great Britain or Ireland respectively to any part beyond the seas, shall respectively cease and determine, and be no longer paid and payable; and that in lieu thereof there shall be raised, levied, collected, and paid, unto and for the use of his Majesty, his heirs and successors, throughout the United Kingdom of Great Britain and Ireland, the stamp duties following; that is to say, for and upon every bond given pursuant to the directions of any act of parliament,-or by the direction of the commissioners of customs or excise, or any of their officers, for or in respect of any of the duties of customs or excise, or for preventing frauds or evasions thereof,-or for any other matter or thing relating thereto, (except bonds and other securities exempted from stamp duty by any act in force for the encouragement of the British fisheries,-or relating to the exportation of tobacco from his Majesty's warehouses,—and ex

cept coast bonds, or bonds relative to the carrying of goods and merchandise coastwise, given pursuant to any act in force for the relief of the coast trade of Great Britain and Ireland,—or pursuant to the directions of any proclamation or order in council by his Majesty, his heirs and successors,) the sum of five shillings; for and upon every debenture or certificate for entitling any person to receive any drawback of any duty, or part of any duty of customs or excise, or any bounty payable out of the revenue of customs or excise, for or in respect of any goods, wares, or merchandise exported, or shipped to be exported, from Great Britain or Ireland respectively, to any parts beyond the seas, the sum of five shillings. § 2.

Duties to be under the management of the commissioners of stamps. § 3.

Penalty on agents including in the same bond goods belonging to more persons than one, not being partners, &c.—If any agent or other person who shall be required by any act of parliament, or by the direction of the commissioners of customs or excise, or any of their officers, to give or enter into any bond for or in respect of any duties of customs or excise, or for preventing frauds or evasions thereof, or for any matter or thing relating thereto, shall include in one and the same bond any goods or things bonâ fide belonging to more persons than one, not being copartners, or joint tenants, or tenants in common, every such agent or other person shall for every such offence forfeit and pay the sum of fifty pounds. § 4.

Powers of former acts relating to stamps to extend to this act. § 5.

2 and 3 Wm. IV. c. 84.

An Act to amend the Laws relating to the Customs. (3 Aug. 1832.)

Holidays. Whereas by the 6 Geo. IV. c. 106. certain regulations are made respecting the days to be kept as holidays, and it is expedient to amend the same; be it therefore enacted, that no day shall be kept as a public holiday by the officers of customs, except Christmas-day and Good Friday in every year, and any days appointed by his Majesty's proclamation for the purpose of a general fast or of a general thanksgiving, and also, so far as regards Scotland, any days appointed for such purposes by authority of the General Assembly,-and also such days as shall have been appointed for the celebration of the birthdays of their Majesties and of their successors;—and that such days shall be kept as public holidays by the officers and servants of all the dock companies in the United Kingdom. § 2.

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