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- 513

Ricketts v. Lewis

Poole v. Poole - - - 66 | Stocking, Halton v. - . 60
- -v. Salter - - - 851 Swind, Neal v. . - - 377
Popplewell, Johnson v. - 544 --, Neale v. -
Postan, Watson v. - - 370
Potter, Bennett v. - • 622

T.
Pyke, Hews v. - - 359 Thicknesse v. Bromilow - 435

Thomason, Cox v. - 361, 498
R.

Thorp v. Wordy - • 488 Ravell, Doe d. Knocker v. 617 Tiley v. Courtier . - 16, n. Rees, Anthony v. - - 75 Todd, Spicer v. - - 165 Reeves v. Hucker - - 44 Tomlins, Ex parte .. - 122 Rex aux. Hollis v. Bingham 130 | Townsend v. Burns .

- 468 Richardson, Ex parte Jones, Trafford v. The King re -

Travis v. Collins - - 625

Tucker v. Colegate - - 489 Riddle, Attorney-Gen. v. - 493 Turner, Perry v. - - 89 Ring v. Roxbrough. - 418 Robinson, Stephens v. - 209

W. Robson, Ansell v. - - 610 Wadsworth v. Marshall - 665 Roe, Doe v. - - 45, 123, 670 Warre, Fenton v. - 5+ d. Briggs v. - 202

Watson v. Locke - • 203 -- d. Meyrick v. 223, 682

v. Postan . - 370 - d. Walker v. - 381 Watts, Braithwaite v. - 318 Routledge v. Giles - - 163 Weald v. Brown - - 672. Roxbrough, Ring v. - - 418 Welchman, Hall v. . 472 Royal Exchange Ass. Co. Whalley, Hodgkinson v. - 86 Blackett v. - - 244 | White, Gibson v. - - 85

Whitehead v. Minn - - 54

Wigram, Dixon v. - 613 Salter, Davis v. - - - 466 | Wilkinson v. Malin - - 636 - Poole v. - - - 85 Willett v. Wilson

- 356 Scott v. Marshall - , 238 Williams, Day v. . - 460 Semple, Ampthill v. - - 358 - - v. Jones

- 611 Severn, Nolleken v. - - 333 - - , Noel v. . - 379 Shelton v. Livius - - 411 -- v. Williams . 55 Shephard v. Shum - - 632 Wilson v. Griffin

· 683 Shuker, Brown v. . - 311 - v. Minchin . - 87 Shum, Shephard v. - - 632 - Willett, v. .

- 356 Simpson v. Manley

- 12

Winpenny v. Bates - - 379 Singleton v. Barrett

Wiseman, Clutterbuck, v. - 213 Smith, Innis v. - - - 634 | Wood v. Benson

- 94 Smyth v. Parslow . - 217 | Woodman, Pim v. - - 464 Snape, Doe d. Snape v. - 214 Wordy, Thorp v. - - 488 Spicer v. Todd ' . - 165 | Wright v. Hooper - - 236 Stanford, Farmer v. - - 435 Stephens v. Robinson - 209

Y. Stewart, Crompton v. - - 473 | Young v. Harris - . 14

S.

- 368

REPORTS OF CASES

ARGUED AND DETERMINED

IN

The Courts of Exchequer

AND

Exchequer Chamber.

MICHAELMAS TERM, 2 WILL. IV.

1831.

MEMORANDA. On the first day of this term, Henry William Tancred, Francis Ludlow Holt, Philip Williams, and Charles Butler, Esquires, having in the previous vacation been appointed King's Counsel, took their seats within the bar.

REGULA GENERALIS. IT is ordered, that, from and after the last day of this Office hours in

the Exchequer. present term, the Exchequer Office of Pleas be kept open as follows: that is to say, during term, and one week after every term, from eleven o'clock in the morning until three o'clock in the afternoon, and from six to nine o'clock in the evening; and at other times, from eleven o'clock in the

VOL. II.

1831.

morning until four o'clock in the afternoon, the usual holidays excepted, when the said office is to be closed.

(Signed) LYNDHURST.

J. BAYLEY.
W. GARROW.
J. Vaughan.
W. BOLLAND.

IN THE EXCHEQUER CHAMBER (a).

to the payment

ported in smug

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(In Error from the Court of Exchequer).

The ATTORNEY-GENERAL v. Key and Others. In an informa. THE information, which was for penalties, in the first tion for penalties for harbour. count, charged that the defendants did knowingly haring goods liable bour, &c., certain goods, liable to the payment of duties of duty, the Jury on the importation thereof, which had then and there been found that the goods were im- imported and illegally unshipped, the duties thereon not

having been first paid or secured; that is to say, 500lbs. gling packages, and consequent weight of tobacco, and 400 gallons of foreign brandy and ly were restricted from being geneva, whereby &c., concluding for the penalties. There imported Held, that such were also other counts in the information. goods were, upon At the trial, the Jury found the defendants not guilty of the stat.6 G.4, upon all the counts but the first, and, as to that count, c. 107, s. 128, & 6 G. 4, c. 108, found a special verdict, “ that the defendants imported

habited into the United Kingdom the tobacco in that count menand should have been described tioned, in packages containing 28lbs. weight each and no as such in the information. more, which said packages were not, at the time the same

were so imported, packed in any outward package containing 450lbs. weight net at the least; and that the defend

the construction

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1831.

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KEY.

ants imported into the United Kingdom, the foreign brandy Exch. Chamber, and geneva in that count mentioned, in casks containing 4 gallons each and no more, and that the tobacco, and foreign Art. Gen. brandy and geneva, were not imported to be legally deposited or warehoused for exportation; and further, that the defendants did knowingly harbour &c., the said goods, well knowing that they had been imported and unshipped in manner and form aforesaid, without any duties thereon having been first paid or secured.” . .

Upon this finding the Court of Exchequer gave judgment for the defendants (a), being of opinion, that the goods should have been described in the information as goods prohibited to be imported into the United Kingdom; whereupon a writ of error was brought, which was now argued by

Sir George Grey, for the Crown. Foreign tobacco and foreign spirits are not prohibited goods, in whatsoever quantities they may be imported; but are restricted, merely, by reason of a particular mode of importation. This will appear upon the construction of the different statutable provisions applicable to this subject. By 6 Geo. 4, c. 105, all the laws of customs were repealed, with a view to a consolidation, they having become, as recited in that act, intricate by reason of the great number of the fiscal statutes. This consolidation was effected by several subsequent acts; and it is important to remember that the sole object of these statutes was consolidation, and that they contain no new enactment in substance; so that the decisions and precedents upon former statutes are equally authorities upon the construction of the recent acts of Parliament. The information is founded on the 45th sect. of the stat. 6 Geo. 4, c. 108, by which it is enacted, “That every person not arrested and detained, as hereinafter mentioned, who shall,

1 C. & J. 169.

v. KEY.

Exch. Chamber, either in the United Kingdom or the Isle of Man, assist, 1831.

or be otherwise concerned, in the unshipping of any goods ATT. GEN. which are prohibited, or the duties for which have not been

paid or secured; or who shall knowingly harbour, keep,
or conceal, or shall knowingly permit or suffer to be
harboured, kept, or concealed, any goods which have been
illegally unshipped without payment of duties, or which
have been illegally removed without payment of the same,
from any warehouse or place of security in which they may
have been originally deposited; or shall knowingly harbour,
keep, or conceal, &c., any goods prohibited to be imported,
or to be used or consumed in the United Kingdom or the
Isle of Man; and every person, either in the United King-
dom or the Isle of Man, to whose hands and possession every
such uncustomed or probibited goods shall knowingly come,
shall forfeit either the treble value thereof or the penalty
of 1001., at the election of the Commissioners," &c. By this
section, the penalty is the same, in respect of prohibited and
uncustomed goods, and the objection is, therefore, merely
technical. Now it is said, that these are prohibited goods
by the provisions of the 6 Geo. 4, c. 108, s.52, and 6 Geo.
4, c. 107, s. 128. The 52nd section contemplates two ob-
jects, prohibition and restriction, and contains two tables,
the one “a list of goods absolutely prohibited,” and the
other, "a list of goods subject to certain restrictions on
importation.” In the former, these goods do not occur; in
the latter, under the head “spirits,” is a provision respect-
ing "all other spirits unless in casks, containing not less than
forty gallons;" and under the head " tobacco and snuff," is
a provision, that it shall not be imported unless in pack-
ages of 100lbs. from the East Indies, and 450lbs. from other
places. The object of these tables will be further illustrat-
ed by a reference to the schedule of duties, 6 Geo. 4, c.
111, in which it will be found, that none of the prohibited
goods are in that schedule, except gunpowder, the im-
portation of which may be legalized by the Crown; where-

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