Customs, etc., Revenues Act 1725
| Jurisdiction | UK Non-devolved |
| Citation | 1725 c. 28 |
| Year | 1725 |
(12 Geo. 1) C A P. XXVIII.
'WHEREAS in and by an Act made and passed in the fifth Year of his present Majesty's Reign, several Penalties were inflicted on Officers of the Revenue, and others concerned in making collusive Seizures of foreign Goods, and for giving Rewards to Persons discovering the same; notwithstanding which such Practices are still carried on, to the Diminution of his Majesty's Revenues and the Detriment of the fair Traders:' For the better preventing whereof, with respect to Tea, Coffee, foreign Brandy, Rum or other foreign exciseable Liquors, Be it enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the twenty-fourth Day ofJune in the Year of our Lord one thousand seven hundred and twenty-six, it shall and may be lawful to and for the respective Commissionersof the Customs, Excise and Inland Duties, to cause all such Goods which shall be seized by any Officers of the Customs or Excise, and Inland Duties or others, for unlawful Importation, or for Non-payment of Duties, or for any other Cause of Forfeiture, to be proceeded against according to the several Laws now in Force concerning the same; and the said respective Commissioners may cause all such Tea and Coffee, which shall be seized within the Limits of the City ofLondon or Edinburgh , and condemned, to be publickly sold there respectively; and for such Tea and Coffee as shall be seized in any other Portsor Places within this Kingdom; the said Commissioners may cause the same, after Condemnation, to be brought to and publickly sold in the said Cities ofLondon or Edinburgh respectively; and for all such foreign Brandy, Rum or other foreign exciseable Liquors, which shall be seized for Nonpayment of Duty, or for being prohibited to be imported, the said respective Commissioners shall, after Condemnation, cause the same to be publickly sold to the best Bidder, at such Places as the said Commissioners shall think proper; any Law, Custom or Usage to the contrary in any wise notwithstanding.
II Officers to have one third arising from the Sale.
II. And be it further enacted by the Authority aforesaid, That the Officer of the Customs or Excise, and Inland Duties, or other Person making such Seizure, shall, for his Encouragement, be allowed by the said respective Commissioners, one third Part of the full Sum arising from the publick Sale of all such Tea, Coffee, foreign Brandy, Rum or other exciseable Liquors, free from all Charges of Condemnation and Sale.
III Tea not worth 5 s. per lb. to be burnt.
III. Provided always, and be it further enacted by the Authority aforesaid, That the said respective Commissioners, if they shall think fit, may cause such Tea, as cannot be sold at a publick Sale for five Shillings the Pound Weight, to be burnt or otherwise destroyed, and the Officer or other Person making the Seizure, to be rewarded in such Manner as the said Commissioners shall think proper, such Reward not exceeding one Shilling and six Pence for each Pound Weight of such Tea.
IV Remainder of the Produce of Customs to be paid into the Exchequer.
IV. And be it further enacted by the Authority aforesaid, That the Commissioners of the Customs shall cause the remaining Part of the Produce of such Sales, after paving the Reward to the Officer, and the Charges of Condemnation and Sale for such Seizures as are made by any Officer of the Customs, to be paid into the Receipt of his Majesty's Exchequer, in Lieu of his Majesty's Moiety, as now practised; any Law, Custom or Usage to the contrary notwithstanding.
V Remainder of Excise, &c. to be paid as now practised.
V. And be it enacted by the Authority aforesaid, That the Commissioners of Excise or Inland Duties, shall cause the remaining Part of the Produce of such Sales, after paying the Reward to the Officer, and the Charges of Condemnation, and other necessary Charges, for such Seizures as are made by any Officer of Excise, and Inland Duties, to be paid as now practised, in Lieu of the King's Moiety; any Law, Custom or Usage to the contrary notwithstanding.
VI No Custom Officer entitled to such Reward.
VI. And the better to prevent any Imbezilment of such Goods after Seizure, Be it enacted by the Authority aforesaid, That no Officer of the Customs, or other Person, shall be entitled to any Reward given on the Seizure of such Goods by virtue of this Act, unless Noticethereof be by him given to the next Officer of Excise, or to the Supervisor of the District where such Seizure shall be made, within forty-eight Hours after Seizure, who shall be obliged on such Notice to take a particular Account of the Species and Quantities of such Goods; nor shall such Goods be afterwards removed without a Permit or Certificatesigned by such Officer of Excise and Inland Duties, or Supervisor of the Place or District from whence such Goods are to be removed, under the Penalties of such Goods being reseized as forfeited by any other Officers of the Customs, or by any Officer of Excise and Inland Duties; and such Reseizures shall and may be sued for, prosecuted and recovered by virtue of this Act, or any other Law now in Force relating to the Customs or Excise, and Inland Duties.
VII No Officer to deal in Tea, Coffee, Brandy, &c.
VII. And be it further enacted by the Authority aforesaid, That if any Officer of the Customs, Excise or Inland Duties, shall deal or trade in Tea, Coffee, or in Brandy, or other exciseable Liquors, such Officer shall not only lose his said Office or Imployment, but also forfeit and lose the Sum of fifty Pounds to any Person who shall inform or sue for the same, and be likewise rendred incapable of having any Place or Imployment in any Branch of his Majesty's Revenue for the future, which last Penalties and Forfeitures shall and may be sued for, prosecuted and recovered by Action of Debt, Bill, Plaint or Information, in any of his Majesty's Courts of Record atWestminster , or in his Majesty's Court of Exchequer at Edinburgh in Scotland respectively.
VIII Onus probandi for foreign Goods to lie on the Owner.
VIII. And be it declared and enacted by the Authority aforesaid, That if any foreign Goods shall be seized for Nonpayment of Duties, or any other Cause of Forfeiture, and any Dispute shall arise, whether the Customs, Excise or Inland Duties have been paid for the same, or the same have been lawfully imported, or legally compounded for or condemned, or concerning the Place from whence such Goods were brought, then and in such Cases the Proof thereof shall lie on the Owner or Claimer of such Goods, and not on the Officer, who shall seize or stop such Goods; any Thing in an Act of Parliament made in the sixth Year of his Majesty's Reign, intituled, , to the contrary notwithstanding.
IX Officers may sue as the Laws now stand in Force.
IX. Provided always, and be it further enacted and declared by the Authority aforesaid, That nothing in this Act contained shall extend or be construed to extend to hinder the respective Officers, or other proper Persons, from suing for, prosecuting and recovering the several Penalties provided for by the several Laws as they now stand in Force, with respect to the Goods of Persons aforementioned.
X Tobacco seized, to be sold, and Officer to have one third of the Sale.
X. And be it further enacted by the Authority aforesaid, That all Tobacco seized for being prohibited, or for Non-payment of Duty, shall be after Condemnation publickly sold at such Places, as the Commissioners of his Majesty's Customs inEngland or Scotland respectively shall think proper; and that the Officer, or other Person authorized, making such Seizure, shall for his Encouragement be allowed one third Part of the publick gross Sale of such Tobacco, free from all Charges of Condemnation and Sale.
XI Tobacco that will not sell for the Duties, to be burnt, &c.
XI. Provided always, and be it further enacted by the Authority aforesaid, That the Commissioners of the Customs, if they shall think fit, may cause all such Tobacco, as will not sell publickly for the Duties, to be burnt or otherwise destroyed; and the Officer, or such other Person making such Seizure, to be rewarded in such Manner as they shall think proper, not to exceed one Pennyper Pound Weight.
XII Produce of the Sales after Charges, &c. to be paid into the Exchequer.
XII. And be it further enacted by the Authority aforesaid, That the said Commissioners of the Customs shall cause the Produce of such Sales, after paying the Reward to the Seizor, and the Charges of Condemnation and Sales, to be paid into the Receipt of his Majesty's Exchequer, in Lieu of his Majesty's Share; any Law, Custom or Usage to the contrary notwithstanding.
XIII Tobacco Stalks prohibited.
XIII. And be it declared and enacted by the Authority aforesaid, That all Tobacco Stalks or Stems stript from the Leaf, shall be prohibited to be imported; and on Seizure and Condemnation thereof the Commissioners of his Majesty's Customs shall and may cause the same to be publickly...
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