in whose possession such articles be found, does not, at the hearing of 23 Geo. *. the information for that purpose to be exhibited as hereinafter directed, c. 21. make it appear that the duty hath been paid or secured for the same, all the articles so seized shall be forfeited; and the person in whose possession such articles shall be found shall likewise forfeit 51. per cwt.; and so in proportion for a greater or lesser quantity.

fore entry, or

Rule 8. If any foreign candles, soap, or starch, be unshipped candles, &c. with intention to be laid on land, before an entry has been made shipped bethereof with the proper officers for the said duties, and before the re-landed, respective duties for the same have been first paid or secured; or if § 31. any candles, soap, or starch contained or specified in any certificate, whereupon any drawback is to be made, or whereupon any debenture is to be made forth for such drawback, shall, when shipped for exportation, be landed again in any part of Great Britain; such articles, and the vessels and boats, and all the horses and other cattle and carriages whatsoever, used in the landing, re-landing, removing, carrying, or conveying of the aforesaid goods, shall be forfeited, and may be seized by any officer of customs or excise; (a) and the persons from whom such articles shall be seized shall also forfeit 5l. per cwt. thereof; and so in proportion for a greater or lesser quantity.

fully im

ported, &c.

32.

Rule 9. In case any person shall knowingly harbour, keep, or Harbouring conceal, or shall knowingly permit or suffer to be harboured, &c. goods unlaw such articles which have been so unlawfully imported, or which have been shipped for exportation upon debenture, and so re-landed as aforesaid, the party offending therein, whether he has not, or does not claim or pretend to have, any property or interest in such articles, shall, for every such offence, forfeit all such articles, and shall forfeit 50l. for every 100 lb. thereof; and in the same proportion for a greater or lesser quantity.

Rule 10. In all cases, where any such candles, soap, or starch, Not appearshall be seized as forfeited, and no person within 20 days next after ing to claim such seizure shall appear to the officer who made such seizure to claim goods, § 38. the same, then if such seizure happen to be made within the limits of the chief excise office in London, it shall be lawful for the officer who shall make such seizure, from the expiration of the said 20 days next after such seizure, to cause notice in writing, to be signed by His Majesty's solicitor for the revenue of excise, to be affixed at the royal exchange, signifying the day and time of the day that the commissioners of the excise will proceed to hear the matter of such seizure, and to the condemnation of the articles so seized; and if such seizure shall happen to be made as aforesaid, out of the limits of the said chief excise office in London, it shall be lawful for the officer who shall make such seizure, from the expiration of 20 days next after such seizure, to cause public notice to be given by proclamation, at the next market town to the place where such respective seizure shall be made upon the next market day after the expiration of the said 20 days, of the day and place when and where the justices of the peace will proceed to hear the matter of such seizure, and to the condemnation of the articles so seized; in which said cases it shall be lawful for the said commissioners of excise, and justices of the peace respectively, within their respective jurisdictions, to proceed to examine into the cause of such seizure, and to give judgment for the

(a) As to officers of army, uavy, &c. see TITLE 5, Rules 76, 83, 99, and 100.

23 Geo. 2. c. 21.

Officers sus

mondities

concealed,

$34.

condemnation of such articles so seized, as upon due examination shall appear to be forfeited, which judgment shall be good and effectual in the law, and final to all intents and purposes whatsoever, as if the respective owners of the said candles, soap, or starch, or the respective persons in whose custody the same were or was at the time of the seizure thereof, had been respectively summoned to attend the said commissioners of excise or justices of the peace, in the manner hereinbefore prescribed, and shall not be liable to any appeal or to be removed by certiorari.

Rule 11. In case any officer for the said duties of excise shall have pecting com- cause to suspect that the candles, soap, or starch, shall be fraudulently hid in any place whatsoever, either entered for keeping the same or not entered, with an intent to defraud His Majesty of the duties thereon, then if such place be within the cities of London or Westminster, or within the limits of the weekly bills of mortality, upon oath made by such officer before the commissioners of excise, or in case the same be in any other part of Great Britain, upon oath made by such officer, before one or more justices of the peace for the county, riding, division, or place where such officer shall suspect the same to be hid, setting forth the ground of his suspicion, it shall be lawful for the said commissioners or justices of the peace respectively, Search war- if they shall judge it reasonable, by special warrant under their respective hands and seals, to authorize and empower such officer by day or by night, but if in the night in the presence of a constable or other lawful officer of the peace, to enter into every such place where he shall so suspect such candles, soap, or starch, to be so fraudulently hid, and seize and carry away all such articles which he shall then and there find so fraudulently hid, as forfeited; and if any Obstructing person shall obstruct, oppose, molest, let, or hinder any officer of or for the said duties, in the doing any of the powers or authorities by this act given to such officer, every such person offending therein shail, for every such offence, forfeit 100%.

rants.

officers.

Drawback, $36.

Mitigating

36.

Rule 12. No person who shall export from any part of Great Britain, candles, soap, or starch made in Ireland, (a) or in the Isle of Man, or in any other place whatsoever beyond the seas, shall, on exportation thereof, be entitled to receive any drawback, or be re-paid the duties, customs, or impositions, paid, payable, or secured on importation of the same or any part thereof.

Rule 13. It shall be lawful for the said commissioners and justices, penalties, &c. where they shall see cause, to mitigate or lessen any penalties and forfeitures, in such manner as they shall think fit; the reasonable costs and charges of the officers, as well in making the discovery, as in the prosecution of the same, being always allowed over and above such mitigation, and so as such mitigation do not reduce the penalty to less than one fourth part thereof, over and above the said costs and charges.

26 Geo. 2.

c. 82. § 8. Wages.

1

Rule 14. When any information shall be brought against the master, mate, or other person, having the charge of any vessel, for recovery of any penalty inflicted by the preceding act of 23 Geo. 2. c. 21. for importing candles, soap, or starch, otherwise than by the said act is prescribed, it shall be lawful for such master, &c. to stop the wages of the mariners and men serving on board such vessel, until such information be heard and determined; and if, upon the hearing

(a) See TITLE 35, Rule 11.

and determination thereof, it shall appear that such articles were 26 Geo. 2. put on board such vessel by any of the mariners or men serving therein, c. 32. without the knowledge or privity of the master of such vessel, it shall be lawful for such master to retain in his hands so much of the wages of the mariners and men serving on board such vessel, who shall be found guilty of or privy to such offence, as will be sufficient to answer and satisfy the penalty inflicted upon such master, who is hereby indemnified for so doing.

Rule 15. "Whereas, by several acts of parliament, the several 25 Geo. 3. "duties of excise, or inland duties, or certain proportions of such c. 74. § 11. "duties, payable for or upon the several commodities after-men"tioned; that is to say, candles, leather, soap, hops, paper, paste"board, millboard, and scale board, paper printed, painted, or "stained, to serve for hangings and other uses, starch, gold or silver "wire, and bricks and tiles, are allowed to be drawn back on "exportation of the said several commodities to foreign parts by way of merchandize: and whereas, by the said several acts of parliament, certain regulations are provided for preventing frauds "in the exportation or re-landing any of the said commodities, and "certain powers and authorities are by the said several acts given to "the customers, collectors, or other officers of His Majesty's cus"toms, at their respective ports or places of exportation of the said "several commodities respectively, to administer certain oaths, and "to take securities for the due exportation of the said several and "respective commodities, and to grant to the exporters thereof certi"ficates or debentures for the allowance of the duties on the said "commodities so exported respectively: and whereas the requiring "those regulations, powers, and authorities, to be observed and "executed by the customers, collectors, or other officers of His "Majesty's customs, has been found inconvenient:" it is therefore Regulations enacted, that such parts of such several acts of parliaments as require by officers of the said regulations, powers, and authorities, to be observed and customs, un executed by the officers of customs shall be repealed, and shall be acts. no longer observed or practised: and that, instead thereof, it shall be lawful for such officers of excise as the commissioners of excise shall annoint for that purpose, and they are hereby required, to execute all the said regulations, powers, and authorities, as fully and effectually as the officers of customs might have done before the passing this act.

der formes

ported, § 12.

Rule 16. It shall be lawful for any person who shall have paid all Commodities His Majesty's duties by any act of parliament payable for any of the may be exrespective commodities aforesaid, or for any person who shall buy, or be lawfully entitled to, any of the said commodities, from the person who actually paid His Majesty's duties thereupon, to export, from any lawful quays, and in the lawful hours, any such respective commodities for which all the duties shall have been paid, to any foreign parts by way of merchandize, upon the terms, and according to the directions, hereinafter mentioned; that is to say, the person so intending to Notice before export any such commodities shall give 12 hours' notice, within packing up. the limits of the chief office of excise in London, and 24 hours' notice in other places in Great Britain, of his intention to pack up, in order to be exported, any such commodities, and of the time and place when and where the same are intended to be packed up, to the proper officer of excise in England or Scotland; and such officer shall attend to see such commodities packed up, and the same shall be packed up

25 Geo. 3.

c. 74.

Opening

in the presence of such officer, and shall be secured with such fastenings, and sealed with such seal or mark, and in such manner, as the said respective commissioners shall direct; and if any person shall packages, &c. open such package, or wilfully destroy or deface such seal or mark (save and except the officer of excise at the port of exportation as hereinafter mentioned), every person so offending shall forfeit 201. for every such offence; and the officer who saw the said commodities packed up shall take an account of the kinds and quantities of the said commodities so intended to be exported, and make a return thereof to the officer who shall be appointed by such commissioners to receive the same, at the port of exportation, without any fee or reward for so doing.

In what case

$13.

Rule 17. If the person, so intending to pack up such commodities, fresh notice, shall not begin to pack up the same at the time mentioned in such notice, or within one hour after such time, then such notice shall be void, and such person shall be obliged to give a fresh notice to such officer of the time and place when and where such commodities are intended to be packed up in order to be exported; and the person shall also give six hours' notice of the time and place of shipping such commodities, unto the officer of excise of the place where the same shall be shipped, who shall attend and see the same put on shipboard; and the exporter of the said commodities shall also, before the shipping the same, give sufficient security, to be approved of by the respective commissioners of excise, or the persons by them appointed for that purpose, in treble the value of the duty intended to be drawn back, that the particular commodities so intended to be exported, and every part thereof, shall be shipped and exported, and shall not be unshipped, unladed, or laid on land, or put on board any other vessel in Great Britain, shipwreck or other unavoidable accident excepted; which security the officer of excise of the port where the said commodities shall be exported is hereby directed to take, in His Majesty's name and to His Majesty's use; and the said exporter, or his clerk or manager, shall make oath, that he believes the duties upon such commodities have been fully paid, and that such commodities are the same that are described in the account sent as aforesaid, by the officer in whose presence the same were packed, to the officer attending the shipping; and the said officer, and the officer who attended the shipfrom officer. ping the said commodities, being satisfied of the truth thereof, shall, within one month after the exportation of the said commodities, give to the said exporter, or his clerk or manager, a certificate or debenture, expressing the quantities and kinds of such commodities so shipped, and that all the duties have been paid for the same, and that security hath been given, before the shipping the same, for the due exporting the same; and such certificate or debenture, being produced to the collector of the port where the same commodities were exported, he shall forthwith pay or allow the persons so exporting the same, or their agents, a drawback or allowance of the duties before paid for such commodities so exported, or of such part and so much of the said duties for such respective commodities so exported, as may now be drawn back or allowed on the exportation of any of the said commodities respectively by any law now in force; and if such collector shall not have money in his hands to pay the same, then the respective commissioners of excise in England or Scotland are required to pay the said drawback or allowance out of such duties as drawbacks

Certificate

or allowances, granted upon the exportation of the same commodities, are now 25 Geo. 3. payable by law respectively. (a)

c. 74.

Rule 18. It shall be lawful for the officer attending the shipping such officer may commodities, if he thinks it necessary, to open or examine such commodities examine at the port of exportation, in order that he may be satisfied that such goods are goods, § 14. the same that are described in the account sent to him by the officer in whose presence the goods were packed.

rity, 15.

Rule 19. If, after the shipping any such commodities, and the giving or Goods landed tendering security as aforesaid, in order to obtain a drawback or allowance of &c. after the duties before paid or charged thereupon, the same commodities, or any giving secu part thereof, shall be unshipped, unladed, or laid on land, or put into any other vessel within Great Britain, shipwreck or other unavoidable accident excepted, then, over and above the penalty of the bond which shall be levied and recovered to His Majesty's use, all the said commodities which shall be so unshipped, &c. or the value thereof, shall be forfeited, and may be seized by any officer of customs or excise. (b)

Removing

Rule 20. If any scraps or parings of hard soap be sold or sent out by any 29 Geo. 3. maker of hard soap, or be found removing or carrying, or removed or carried, c. 37. § 14. from one part of this kingdom to another, by land or by water, the same shall be forfeited; and the maker of hard soap who shall send out or sell the same shall, for every such offence, forfeit 100/.

parings.

Labels on starch for exportation.

Rule 21. When any starch maker, or dealer in starch, who shall have paid 26 Geo. 3. all His Majesty's duties upon any quantity of starch, or shall have bought, or c. 51. § 5. shall be lawfully entitled to any quantity of starch from the person who actually paid the said duties thereupon, shall intend to export any such starch, and shall have given such notice of packing up the same, in order to be exported, to the officer appointed for that purpose, as is required by the foregoing act of 25 Geo. 3. such officer, who shall attend to see the said starch packed up, is hereby required to stamp or mark every paper of starch so intended to be packed up, in order to be exported, on the label or piece of thin paper affixed thereon, with such stamp or mark, having the word exportation denoted thereon, as the commissioners for the said duties on starch in England and Scotland respectively shall provide and direct to be used for that purpose; and the said respective commissioners shall, on or before the 24th June, 1786, provide proper stamps or marks, having the word exportation denoted thereon, and shall cause the same to be distributed to the proper officers respectively for the purposes last aforesaid, which stamps or marks shall and may, from time to time, be altered, as often as the said respective commissioners shall think fit to alter the same.

Rule 22. If any person shall, at any time, forge or counterfeit any such Forging stamp or mark, which shall be provided for stamping or marking starch in- stamps, § 6. tended to be exported, every person so offending shall, for every such offence,

forfeit 1007.

Rule 23. The said officer, who shall attend to see such starch packed up in Label, § 7. order to be exported, shall not permit to be packed up, in order to be exported, any piece of starch, not having thereon the label, or piece of thin paper, stamped as is herein before directed, entire and unbroken; and all such starch so intended to be exported shall be subject to all the regulations required by the said act, concerning starch intended to be exported: provided, that nothing in this act shall extend to starch ground into powder, commonly called hair powder, Hair powder. which shall at any time be intended to be exported.

Rule 24. If any piece of starch, stamped with the said stamp or mark pro- Starch found vided for stamping or marking starch intended to be exported, shall be found in improper upon land, except in the warehouse or place where the same shall be packed places, &c. up before the same shall be shipped, or in removing from thence to be put on § 8. board the ship in which the same is intended to be exported, every such piece of starch shall be forfeited, and may be seized by any officer of customs or excise, (b) or for the duties on starch.

(a) See TITLE 250.

(b) As to officers of army, navy, &c. ɛee TITLE 5, Rules 76, 83, 99, and 100.