of the same sorts, or duties on vessels according to the tonnage thereof respect- 59 Geo, 3. ively, were or might be managed, paid, and allowed, under any act of parlia- c. 59. ment in force in Great Britain immediately before the 5th July, 1819; and the goods whereon duties of customs are by this act charged, and drawbacks allowed, as the same are respectively inserted, in the said tables, upon the importation thereof into or exportation thereof from Great Britain, or on any other account whatever, and all vessels whereon any duties are charged or payable according to the tonnage thereof, shall be subject to all the conditions, seizures, and forfeitures, to which goods in general, and also all the special regulations, seizures, sales, and forfeitures respectively, to which the like goods or vessels whereon any duties are chargeable according to the tonnage thereof respectively, were subject by any act of parliament in force in Great Britain immediately before July 5, 1819, relating to the revenue of customs, or such tonnage duties as aforesaid (except where any alteration is expressly made by this act); and all pains, penalties, fines, and forfeitures, of whatever nature or kind the same may be, as well pains of death as others, for any offence whatever committed against or in breach of any act of parliament in force in Great Britain immediately before the said day, made for securing the revenue of customs, or such tonnage duties as aforesaid, or for the regulation or improvement thereof, and the several clauses, powers, provisions, and declarations contained in any such act, shall (unless where expressly altered by this act) and the same are hereby directed and declared to extend to, and shall be respectively applied, practised, and put in execution in respect of the several duties of customs and tonnage, and drawbacks of duties of customs, hereby charged and allowed, in as full and ample manner, as if all the said acts, powers, or forfeitures were particularly repeated and re-enacted in the body of this act, and made part thereof.

V.

Rule 24. If any action or suit be brought or commenced against any person Limitation of for any thing done in pursuance of this act, such action or suit shall be com- actions, menced within three calendar months next after the fact committed, and not afterwards, and shall be laid in the county or place where the cause of complaint did arise, and not elsewhere; and the defendant in every such action

or suit may plead the general issue, and give this act and the special matter in General issue. evidence, at any trial to be had thereupon; and if the jury shall find for the defendant in any such action or suit, or if the plaintiff be nonsuited, or discontinue his action or suit after the defendant shall have appeared, or if, upon demurrer, judgment shall be given against the plaintiff, the defendant shall

have treble costs, and have the like remedy for the same as any defendant Treble costs. had in other cases to recover costs by law.

Present excise duties to

cease.

Rule 25. From the 5th July, 1803, all the duties, allowances, bounties, and 43 Geo. 3. drawbacks of excise, and other duties, under the management of the commis- c. 69. § 1. sioners of excise in England and Scotland respectively, granted by any act of parliament now in force, shall cease, except in all cases relating to the recovering, allowing, or paying any arrears thereof respectively, which may at that time remain unpaid, or to any fine, penalty, or forfeiture relating thereto, which shall have been incurred at any time before the said day. But nothing in this act shall extend to repeal or in any wise alter the duties upon malt, mum, cyder, and perry, granted by 43 Geo. 3. c. 3. or the duties upon malt, tobacco, and snuff, continued by 43 Geo. 3. c. 4. except as to the duties in the said last Exceptions. act on tobacco, of the growth, production, and manufacture of the plantations or dominions of Spain and Portugal, delivered for exportation: provided also, that nothing in this act shall extend to repeal, or any wise alter, the countervailing duties of excise, upon the importation of goods and commodities from Ireland into Great Britain, granted by 39 & 40 Geo. 3. c. 67. (a) or the drawbacks payable on goods exported from Great Britain to Ireland according to the last mentioned act, except the countervailing duties and drawbacks granted by the said last act, for beer, ale, and mum, bricks and tiles, cyder and perry, hops, mead or metheglin, spirits, vellum, and parchment, gilt and silver wire, and gold and silver thread, lace, or fringe.

(a) See TITLE 255.

43 Geo. 3.
c. 69. § 2.
New duties,
drawbacks,

&c.

Duties proportionate,

§ 5.

53 Geo. 3.

c. 105. § S. Bounty.

56 Geo. 3. c. 9. § 6.

packets may

be regulated.

Rule 26. In lieu of the said duties of excise, and other duties under the management of the said commissioners of excise respectively by this act repealed, there shall be raised, levied, collected, and paid unto His Majesty, upon the several goods mentioned and described in the tables hereunto annexed, and for the sales by auction, and for the licences mentioned therein, the sums of money and duties of excise as they are respectively set forth in the said tables; and there shall be made, allowed, and paid for goods, for which any duty of excise is imposed, to the several persons entitled to the same, the allowances, bounties, and drawbacks of excise, as the same are also respectively set forth in the table hereunto annexed; and also all other such special allowances as are particularly directed to be made by any act of parliament in force on the said 5th July, 1803, except so far as any such special allowances may be altered, varied, or repealed by this act. (a)

Rule 27. In all cases where any duty is imposed by this act on any specific quantity of goods, the same shall be understood, and deemed to apply, in the same proportion, and after the same rate, to any quantity greater or less than such specific quantity. Rule 28. "Whereas doubts have existed as to the period at which a claim "to a bounty on printed calicoes and other goods exported, has been and is by "law vested in the parties exporting the same;" it is enacted, that such claim shall be deemed to attach as soon as any goods on which bounty now is payable shall be shipped on board the vessel in which such goods shall be laden for exportation, and shall be afterwards duly exported; and no claim for bounty on printed calicoes shall be valid and effectual in law, unless such printed calicoes were actually shipped on board some vessel for exportation on or before the 5th July, 1812, and were afterwards actually exported in the same vessel.

Rule 29. It shall be lawful for His Majesty, by his royal proclamation, to be issued by the advice of his privy council, or by His Majesty's order in counHow duty on cil to be published from time to time in the London Gazette, to direct such duty as shall be therein specified, to be paid in the ports of Great Britain on the entering or clearing out of the packets or passage vessels of such foreign countries (b) as shall be named in the said proclamation or order in council issued or published as aforesaid, to revoke, diminish, or increase such duties to the same amount as similar duties may be respectively revoked, diminished, or increased, on British packets or passage vessels entering or clearing out from the ports or harbours of such foreign countries.

How doty to

be managed, § 7.

Pleasure vessels, 8.

East Indies.

Rule 30. On such duty being so declared, the same shall be collected, managed, paid, and recovered in the same manner, and subject to the same regulations, as the duty on French packets or passage vessels are by this act directed to be collected, &c. (b)

Rule 31. This act shall not extend to any vessel used only for the purposes of pleasure, and which shall not carry any goods or any passengers for hire or

reward.

TITLE XII-VALUATION OF GOODS.

[THE import duties of customs stated under TITLE 246, are in many cases charged, not according to the weight, tale, gauge, or measure, but according to the value. The law therefore requires, that the importer, or his agent or factor, shall set a value on his goods by which the duty is to be estimated: if the goods be not duly valued, they become subject to the penalty of the law. These regulations will be found at large under this title.]

[As to the valuation of East India goods, see TITLE 103.]

(a) For the present excise duties, drawbacks, and bounties, see TITLES 246–261. (b) As to French packets, see TITLE 69, Rules

4.

Former regu

Rule 1. So much of any act of parliament as requires the importer 54 Geo. 3. or exporter, or his known agent or factor, to declare the value of any c. 122.9 1. goods, imported into or exported from Great Britain in the presence lations for vaof the principal officers of customs, and as directs such officers to luing goods certify the same under their hands, is hereby repealed, and from altered., 23d July, 1814, where the value of any goods, subject to the payment of any duty of customs on the importation into or exportation from Great Britain is required to be ascertained by the declaration of the importer or exporter, or his known agent or factor, the same shall be specified and expressed in words at length upon the warrant or bill of entry, and be attested by the signature of the importer or exporter of such goods, or by his known agent or factor, as the case may be, and the value so specified and expressed in the warrant or bill of entry shall to all intents and purposes whatever be of the same force and effect; and such inspector (a) or exporter, or his known agent or factor, shall be in every respect bound thereby, as fully and effectually, as if the same had been as heretofore ascertained by the declaration of such importer or exporter, or his known agent or factor, before the principal officers of customs in the manner required by the laws in force on 23d July, 1814; and in case the value so attested or declared on any such entry shall be less than the true and real value thereof at the port of importation or exportation, as the case may be, the goods may be dealt with, and the proper officers of customs shall proceed in every respect, in the manner prescribed in such cases by the following acts: provided that nothing herein contained shall be construed to repeal or in any way alter the regulations, penalties, and forfeitures contained in 49 Geo. 3. c. 93. (b) regarding goods subject to duty on exportation, of which the real value cannot be ascertained at the time of entry, but the same, as well in regard to the declaration before the principal officers as in all other respects, shall remain in full force and effect.

Goods under

may be de

crown.

Rule 2. If, upon view and examination of such goods by the pro- 27 Geo 3. per officers of customs, it shall appear to them that such goods are c. 13. § 17. not valued according to the true price or value thereof, and according valued on im to the true intent and meaning of this act, then it shall be lawful for port. the proper officers of customs to detain such goods, and to cause the When goods same to be conveyed into His Majesty's warehouse, or otherwise pro- tained, and perly secured, at the port of importation, and to take such goods for taken for be the use and benefit of the crown, within eight days from the landing nefit of the thereof, in case the goods shall have been imported into the ports of London or Leith, and within 15 days from the landing thereof, in case the goods shall have been imported into any other ports in this kingdom than the ports of London or Leith; and the commissioners of Value to be customs in England are hereby empowered to direct the receiver- paid to progeneral and cashier of His Majesty's customs, in case such goods shall have been imported into the port of London, to pay, out of any money in his hands arising from the revenue of customs, to the importer or proprietor of such goods, the value thereof so ascertained, together with an addition of 10l. per cent. thereon, and also the duties paid on the importation of such goods, but without any further allowance, (a) It is so printed in the act of parliament; but query, should it not have been "importer?"

(b) See hereafter under this title.

prietors.

27 Geo. 3. c. 13.

How goods to

produce to be

either on account of freight, or any other charge or expense whatever, which payment shall be made within 15 days after the said goods shall have been so taken, in case the value of the same shall exceed 201. and without delay if the value of the goods shall not exceed 201.; and in case such goods shall have been so taken and detained in any port of this kingdom other than the port of London, the collector of customs in such port, with the privity of his controller, is hereby authorized and required to make such and the like payment, out of any money in his hands arising from customs, to the importer or proprietor of such goods so taken and detained.

Rule 3. Such payment so made to the importer or proprietor of be sold and such goods shall be in full satisfaction for the same, to all intents and divided, 18. purposes, as if the said goods had been regularly sold; and it shall be lawful for the commissioners of customs in England or Scotland to cause the said goods to be fairly and publicly sold to the best advantage; and in case there should be any overplus remaining from the produce of such sale, after deducting the value so ascertained, together with the addition of 101. per cent. (a) thereon, and of the duties paid on the importation, and also the charges arising from the warehousing and sale of such goods, the said commissioners of customs in England and Scotland, respectively, shall and may order one moiety of such overplus to be paid to the several officers of customs concerned in the view and examination of such goods, as an encouragement for the faithful discharge of their duty; and the other moiety of such overplus, together with the amount of the value of the goods so ascertained, with the addition of 10l. per cent. (a) and also the duties paid or payable on the importation thereof, shall be paid to the collector of customs in that port within which the said goods shall have been Produce of sold; but in case it shall so happen that the produce of such sale, after deducting the charges arising from the warehousing, securing, or sale of such goods, shall not exceed the value of such goods so ascertained, with the addition of 10l. per cent. (a) thereon, and of the duties paid on the importation thereof, then the whole produce of the sale of such goods, after deducting the charge arising from the warehousing, securing, and sale thereof, shall be paid into the hands of the collector of customs in that port within which the said goods shall have been so sold.

sale not ex

ceeding value of goods.

42 Geo. 3.

c. 43. § 3.

Rule 4. If upon the importation of any goods on which the new and additional duties of customs hereby imposed are charged accordDeposit when ing to the value thereof, the importer or proprietor of such goods, cannot be as- or his known agent or factor, shall not be able to make an encertained. try of such goods, according to the true and real value thereof,

real value

without the same being landed and examined, such importer, proprietor, agent, or factor, shall, upon making oath before the collector or controller of customs at the port of importation, that he is not enabled to ascertain the true and real value thereof, in the manner in this act prescribed, be at liberty to make a deposit sufficient to secure the new and additional duties hereby imposed; and the value of such goods shall, in such case, as soon as may be after the examination thereof, be ascertained by the declaration of such importer, proprietor, agent, or factor, in the manner and subject to the rules,

(a) See Rule 5 of this title.

c. 43.

sold.

regulations, forfeitures, and penalties in this act directed, and the 42 Geo. 3. said new and additional duties shall be paid (except as in this act is provided) before the delivery of such goods; and if the value of any Goods to be such goods imported into Great Britain cannot after examination thereof be ascertained, so as to enable the importer or proprietor thereof, or his known agent or factor, to make an entry according to the true intent and real value thereof, without the said goods being publicly sold, and the same shall be made appear to the satisfaction of the commissioners of customs in England or Scotland, respectively, the said goods, after payment of the duties charged thereon, by any former act of parliament in force on the 12th May, 1802, shall and may be delivered for the purpose of being so publicly sold, such deposit being made as aforesaid, and the entry of such goods shall, in such case, be completed within seven days after such sale, and the new and additional duties hereby imposed shall be paid upon the value thereof, according to the price at which such goods shall have been so publicly sold, without any abatement or deduction whatever, except of so much as the duties payable on the importation thereof by this or any other act of parliament shall amount to, such price to be ascertained by the oath of the importer or proprietor of such goods, or of his known agent or factor, before the collector or controller of customs at the port of importation. (a)

Rules 5-11. In all cases where by the tables to this act annexed, (b) the duties of customs imposed upon the importation or exportation of goods are charged, not according to the weight, tale, gauge, or measure, but according to the value thereof, such value shall be taken and considered as the same shall be at the port of importation or exportation in Great Britain, without any abatement or deduction whatever,

(a) Since the passing of this act, the duties of customs have been thrice consolidated; but in neither of the acts for such purpose is there any clause of this na

ture.

(b) For these tables, see TITLES 246–251.

By 54 Geo. 3. c. 50. in estimating the value of British salt exported from Great Britain, it shall be lawful for the exporter or proprietor, or his known agent or factor, also to deduct so much money from the value of such salt as shall be equal to the amount of the home consumption duty of excise, paid or payable thereon at the time of the entry of such salt for the purpose of being exported; and the value so ascertained shall be deemed and taken to be the real value of the salt at the port of exportation.

59 Geo. 3. valuation on

c. 52. § 29.

import and

export.