And no action can be maintained against officers of the customs or excise, for seizing goods as forfeited by the revenue laws, unless it be brought within three months after the actual seizure, notwithstanding, a suit is instituted in the court of exchequer for the condemnation of the goods, which is depending at the expiration of the three months. Godin v. Ferris, Mic. Ter. 32 Geo. 3. 2 Hen. Black. 14.

And if any goods liable to excise, or inland duties, shall be Proof of duty being paid to seized by virtue of any acts now in force, or hereafter to be made, be on the or if any action shall be brought by the owner or claimer of claimant. any such goods against any such officer, or any persons acting in their assistance, for any thing done in pursuance of any such acts, the proof of the payment of the duties shall lie upon the owner or claimer. 23 Geo. 3. c. 70. s. 35.

When any goods, wares, merchandize, or commodities shall On seizures, all the packbe forfeited under any act relating to the duties of excise, all ages, vessels, moveable casks or other packages containing the same, and boats, carts, also every vessel, boat, cart, carriage, and all cattle used in carriages, and the removal thereof, shall be forfeited, and the same, together cattle, to be with such goods shall be scized by any officer of excise. 42 Geo.

3. c. 93. s. 18.

foricited.

But it shall be lawful for the commissioners to cause any Power of the goods seized by any officer of excise, for any cause of for commissioners feiture whatsoever, to be restored to the claimer or owner, seized. to restore gouds. either absolutely and unconditionally, or on payment of the expences attending the seizure, and also of any fine, as the commissioners shall judge proper; but no person by such restoration shall be entitled to bring any action for the seizure. 42 Geo. 3. c. 96. s. 1 and 2.

And the commissioners of excise or appeals, or justices of peace, upon complaint by any party of any overcharge returned upon him by the gagers, shall hear and determine such complaint, and examine witnesses on oath, and by due proof dis charge the party, of so much as shall be made out before them. 1 Will. & Mar. Sess. 1. c. 24.

But no allowance can be granted, upon the ground of an overcharge, for any loss happening after the charge has been made by the officer, such as by the bursting of the vessel in which the gauge has been taken, though it be by inevitable accident, and without any fraud in the party. K. v. Sikes,* 7 Ter. Rep. 56.

II. Importation of foreign exciscable com

moditics.

Overcharges.

By 22 & 23 Cur. 2. c. 5, No foreign and imported liquors General provis

* See this case more at large under bead Spirits.

ment of the

duties of excise

on foreign com modities imported.

sions for pay for which excise ought to be paid, shall be landed before entry made, with the officer or collector of excise, where the same shall be imported, or before the excise shall be paid; (which entry must be made within thirty days after the master or purser hath made his report at the custom-house. 31 Geo. 2. c. 36. s. 5.) and every warrant from any officer of the customs for the landing or delivering such foreign liquors, shall be signed by the officer or collector of excise; upon pain that all such foreign liquors or the value thereof shall be forfeited; one moiety to the king, the other moiety to him who will seize or sue for the same, to be recovered of the importer or proprietor. s. 9.

Booxs.

CANDLES,

SOAP, AND
STARCH.

And all goods, in respect whereof any duty of excise is imposed upon the importation, which shall be unshipped, landed, or delivered from any vessel, before the duties shall be fully paid, or secured to be paid, shall be forfeited, together with the packages; and such goods and the packages may be seized by any officer of excise; and if any person shall unship, land, or deliver, or be aiding therein, before the duties shall be fully paid, or secured, or shall hide any such goods, so unshipped, or shall receive into his custody any such goods, knowing the same to have been so unshipped, such person shall, for each offence, forfeit treble the value of such goods, to be estimated according to the best price in London. 27 Geo, 3. c. 31. s. 9.

If any person shall import for sale, any book first printed and published in this kingdom, and re-printed in any other country or place, or shall knowingly sell, publish, expose to sale, or have in his possession for sale, any such books, the same shall be forfeited, and may be seized by any officer of customs or excise, and forthwith made waste paper; and the person offending shall forfeit 101. and double the value of each copy; and the commissioners of customs or excise are to reward the officer who shall seize, in a sum not exceeding the value of the books, out of the duties. 34 Geo. 3. c. 20. s. 57.

But this act is not to extend to books printed or re-printed in this kingdom, within twenty years before the same shall be imported, nor to any book re-printed abroad, and inserted in any collection, the greatest part whereof shall have been first composed abroad. 34 Geo. 3. c. 20. s. 57.

By 23 Geo. 2. c. 21, No candles, soap, or starch, shall be imported, otherwise than in some package, each whereof contains 224lb. neat, to be stowed openly in the hold of the ship, on pain that all the candles, soap, or starch, imported contrary hereto, with the packages, shall be forfeited, and the master of the vessel shall forfeit 50%, and the officers of customs or excise may seize the same. s. 27.

And no candles, soap, or starch, imported in any vessel

otherwise than in packages, each containing 224lb. neat CANDLES, weight, shall be entered or reported for exportation. 42 Geo. SOAP, AND 3. c. 93. s. 19.

But by 26 Geo. 2. c. 32, When any information is brought against the master, for recovery of the penalty of 501. in stat. 23 Geo. 2. he may detain the wages of the mariners, till it be determined; and if it shall appear that the candles, &c. were put on board by any mariner without his knowledge, the master may retain so much of the wages of the mariners guilty, as will satisfy the penalty. s. 8.

And the officers of excise may go on board any ship within the limits of any port, and continue on board and search, as the officers of customs may do, and seize all such commodities there found and forfeited, with the packages, and also all ench as before due entry, and without paying or securing the duties on importation, shall be found unshipping or unshipped. 23 Geo. 2. c. 21. s. 28.

Also any officer of excise or customs may scize any candles, soap, or starch, with the packages, found in any ship, or carrying in any cart, waggon, or carriage, where they have reason to suspect the same hath been clandestinely imported, without payment of duty; and if the party does not at the hearing make it appear, that the duty hath been paid, the same shall be forfeited, and the party shall forfeit 5l. for every hun. dred weight. s. 30.

And if any foreign candles, soap, or starch, shall be unshipped with intent to be laid on land before entry, and before the duties have been paid or secured, such commodities with the packages, and the boats and cattle, and carriages, used in the landing or conveying the same, shall be forfeited, and may be seized by any officer of customs or excise; and the person from whom they are seized shall forfeit 57. for every hundred pounds weight thereof. 8. 31.

And if any person shall knowingly keep or conceal, or suffer to be kept or concealed, such candles, soap, or starch so unlawfully imported; he shall, whether he do or do not claim any property therein, for every such offence, forfeit the same, with the packages; and also 50l. for every hundred weight. s. 32.

STARCH.

Where any such candles, soap, or starch, are seized, and How seizures no person within twenty days appears to claim the same, the are to be cosofficer who made such seizure, (if it were within the limits of demned, where no claimant apthe chief office) after the expiration of the said twenty days,may pears. canse notice, signed by the solicitor of excise, to be affixed at the Royal Exchange, signifying the day and time that the commissioners will proceed to the condemnation, thereof.

*. 33.

And if such seizure be made out of the limits of the sail chief ofice, then the officer may, after the expiration of the said

CANDLES,

SOAP, AND
STARCH.

How if a claimant does up.

pear.

twenty days, cause public notice to be given by proclamation at the next market town, upon the next market day, of the day and place, when and where the justices of peace will proceed to the condemnation thereof. 23 Geo. 2. c. 21. s.23.

And it shall be lawful for the commissioners of excise, and justices of peace, within their several jurisdictions, to examine into the cause of such seizure, and give judgment thereon; which judgments shall be final, in like manner as if the owner or person in whose custody the same were at the time of seizure, had been summoned to attend, and shall not be liable to any appeal, or to be removed by certiorari. Ibid.

And all such seizures, (except where no person within twenty days claims the same, in which case the proceedings are to be as above directed) and all penalties by this act imposed, shall be proceeded upon, and determined as hereafter directed: viz.

All informations for the condemnation of such seizures, and for the penalties, if within the limits of the chief office, shall be heard and determined by the commissioners of excise, or by the commissioners of appeals in case of appeal;-and out of the said limits, by two justices residing near the place, where the seizure was made or penalty incurred; and if either party find himself aggrieved by the judgment of the justices, he may appeal to the next quarter sessions, whose judgment therein shall be final which said commissioners of excise and appeals, and the said justices of peace respectively, are upon any informa tion exhibited, or complaint made, within three months after any seizure made, or penalty incurred, to summon the party accused, and the witnesses on either side; aud upon the appearance or default of the party accused, (upon proof of notice given) to proceed to the examination of the fact, and of the witnesses upon oath; and to give judgment as well for any penalty, which upon examination, or the confession of the party, is to be incurred, as for the condemnation of such candles, soup, or starch, and the packages, and the boats, cattle, and carriages, so seized; which, upon the examination or confession of the party accused are found to be forfeited; and to issue their warrants for the sale of such candles, soap, or starch, and the packages, and boats, cattle, and carriages, so condemned, and where the party accused is convicted, to issue warrants under their hands, for levying any pecuniary penalty sq. adjudged, upon the goods of the said offender, and to cause sale to be made of the said goods,if not redeemel within fourteen days, rendering to the party the overplus, and for want of suficient distress, to imprison the party offending till satisfaction be made. s. 37.

And no certiorari shall supersede any execution, or other proceedings upon any order made in pursuance of this act

CANDLES, SOAP,

AND STARCH.

But the commissioners and justices, where they see cause, may mitigate any penalties and forfeitures, the charges of the offi cers in making the discovery,and in the prosecution being allow. ed,over and above such mitigation; and so as such mitigation do Mitigation of not reduce the penalty to less than one fourth over and above the charges. s. 38.

penalties.

And all penalties and forfeitures, the charges of recovery be- Distribution. ing deducted, shall be divided, one moiety to the king, and

the other moiety to the seizor or prosecutor. s. 34.

And if any candles, soap, or starch, be so seized for non- Proof to lie on payment of duties, or non-entry, and any dispute arise, whether claimant. the duties have been paid, or the same were duly entered, the proof thereof shall lie on the claimer,and not on the officer. s. 35.

And by 24 Geo. 3. Sess. 2. c. 36, All candles, usually called And wax canor sold for wax candles, seized on importation or otherwise, dles seized to be destroyed. and condemned for non-payment of the duties, shall be broken or otherwise rendered unfit for use, s. 7.

By 11 Geo. 1. c. 30, It shall be lawful for the officers of excise to go on board any vessel within the limits of any port, and to continue on board, and rummage, in like manner as officers of the customs, for coffee, tea, cocoa-nuts, chocolate, and Cocoa-paste; and to seize for his majesty's use all such, as by law shall be forfeited, together with the package; and to seize such as before due entry, and without paying or securing the duties on importation, shall be found unshipping or unshipped.

3.1.

COFFEE, TEA, &c.

112lb.

By 5 Geo. 3. c. 43, No coffee shall be imported otherwise Coffee not to be than in cask, chest, case, bag, or other package, each con- imported in less taining 1121b. neat coffee, to be stowed openly in the hold of the quantities than tessel, on pain to forfeit all the coffee so imported contrary to this act, with the package,which shall be scized by any officer of customs or excise. s. 34.

And no coffee which shall be imported otherwise than in cask, chest, bag, or other package, containing 1121b. neat of coffee, shall be entered or reported for exportation. 42Geo.3.c.93.s.19.

And by 10 Geo. 1. c. 10, No chocolate ready made, or Chocolate or Cocoa-paste,shall be imported (except from Ireland, 39 and 40 coca-paste, not to be imported. Geo. 3. c. 67. Sched. 4.) on pain of forfeiture thereof, together with double the value; and also the bags, casks, and other package. s. 2. Also by 4 Geo. 2. c. 14, If any person shall import any co- Nor cocoa-nut coa-nut shells or husks without the huts, any officer of customs er excise may seize the same,together with the package,and the same shall be condemned, and shall be destroyed or disposed of, as the commissioners think fit; and they may reward the officer not exceeding 20s. per cwt. s. 12.

shells or husks.

ficer seizing.

And by 21 Geo. 3. c. 55. Where any officer of excise shall Reward to of base seized for unlawful importation, any coffee, chocolate, coVOL. II. C