toms or Excise, to do any act whereby his Majesty might be defrauded in his said Revenues, every per son shall forfeit for such Offence, 50%.

By a more modern Statute, which appears to have been passed for the purpose of getting at the root of the evil, it is enacted, That if any Officer of the Navy, Customs, or Excise, shall make any collusive seizure, or shall deliver up, or shall make any agréement to deliver up, or not to seize any Vessel, or any Goods liable to forfeiture, by this or any other act, or shall directly or indirectly take any bribe or reward for the neglect or non-performance of his duty, súch Officer shall forfeit Five Hundred Pounds, and be rendered incapable of serving his Majesty in any Office, civil or military; and if any person whatsoever shall give, offer, or promise to give, any bribe or reward to, or make any collusive agreement with, any Officer of the Navy, Customs, or Excise, to do, conceal, or connive at, any act whereby any of the provisions of any act relative to Customs or Excise, may be evaded or broken, such person shall (whether the offer be accepted or performed or not) forfeit Five Hundred Pounds.-24 Geo. III. Stat. 2. cap. 47. § 32.

If any Officer of the Customs shall embezzle any Goods lodged in any Warehouse in his custody, he shall forfeit double the value of the Goods embezzled to the party grieved with Costs. 8 Ann. cap. 13. § 27. On this part of the subject it is proper to advert to the opinion of the Finance Committee (whose admirable mirable suggestions have already been repeatedly alluded to) "that if fixed and net salaries could be given to each Officer, proportionate to his services, the general Arrangement of the Business of the Customs would be much improved; instead of leaving their compensation to depend upon their having additional places, or employments in other situations, or upon their casual receipt of Fees."

The Committee consider the Abolition of Fees as a measure, for many reasons, to be submitted to the consideration of Parliament, The independence [and consequent purity] of the Revenue Officers, the relief to the Trader, and the security of the Revenue are all (as has been already urged in the course of this Work) involved in this Question. The Merchants of London, and those resident at several of the Outports, when consulted in 1791, approved of this measure': and the opinion of the Commissioners of Accounts and the Commissioners of Customs, concur in the propriety of the Abolition. The main difficulty in the execution of the Plan is the providing a fund for compensation for the Fees abolished; the amount of which in 1788, (throughout England) was nearly 134,000l. of which the Fees of the Outdoor Officers were about 45,000l.

In the Port of London alone, the amount of Fees in 1784 and 1788, was 64,000l. and upwards; in 1794 about 67,000l. in 1795, 66,400l, and in 1796, nearly 79,800l. Of these the Fees to the Outdoor Officers

Officers were in 1794, about 20,850l. in 1795,21,6351. and in 1796, 25,391/.

The Committee appear particularly to recommend the Abolition of the Fees to Outdoor Officers; and for this purpose state, that an adequate provision might be conveniently and fairly obtained by a small Duty, on the principal articles of Imports, apportioning the duty according to the share, which the Trade of each Country contributes to the whole Trade of Great Britain.*

Of the Statutes giving specific directions as to Seizures, &c. by Revenue-Officers, the following seem to require special notice.

By the Stat. 6 Geo. I. c. 21. §39. it is enacted, That if prohibited or customable Goods shall be found byany Officer of the Customs, in the custody of any persons being in a Hoy, Lighter, Barge, Boat or Wherry, on the water, or coming directly from the water-side, with out the presence of an Officer; or if such Goods, upon the information of one credible person, be found in any House or Place, on a search made according to the directions of 13 and 14 Car. II. c. 11. (see Division I. ante page 390) such Officer may put the said Goods into the King's Warehouse, till the Claimers make proof to the satisfaction of the Commissioners of the Customs, that the Duties have been paid or secured for the customable Goods, or that the same had been bought in a lawful way, or that the Goods had been compounded for, or condemned in the Ex

* See the Fourth Report of the Committee, pp. 24, 250

chequer,

chequer, or been delivered by Writ of that Court, and that the prohibited Goods had been compounded for, condemned or delivered; in which case such Goods shall be delivered without charge.

By § 43 of the same Act, If any Officer of the Customs be desirous to seize and prosecute the Goods, notwithstanding any directions of the Commissioners for delivery of the Goods, such Officer may seize and prosecute the same; in which case the Officer so prosecuting, shall be liable to be sued by the Owner, for recovery of the same, or the value thereof with costs; or if the Commissioners shall not order the delivery of the Goods, the Owner may sue for the recovery thereof, with costs and damages in any Court of Record at Westminster.

By Stat. 12 Geo. I. c. 28. § 17, Any Searcher, or other proper Officer of the Customs, after the entry of Goods whereon there is a drawback or premium, or of Goods prohibited to be used here, or Pepper, may open and examine any Bail or Package; and if the Goods shall be found to be right entered, the Searcher shall, at his own charge, cause them to be repacked (which charge shall be allowed by the Commissioners, if they think it reasonable;) but if the Officer shall find such Goods to be less in quantity or value than is expressed in the Exporter's endorsement on his entry, or entered under a wrong deno mination, whereby his Majesty would have been defrauded, all such Goods may be seized, and shall be forfeited, and the Owner shall lose the benefit of the drawback

1

drawback for such Goods, and the value of the

Goods.

:

By Statute 9 Geo. II. c. 35. § 29, It shall be lawful for any Officer of the Customs or Excise (producing his Warrant or Deputation, if required) to go on board any Coasting Ship, within the limits of the Ports, and to rummage such Ships for prohibited and - uncustomed Goods, and to stay on board during the time the same shall continue within the limits of such Port; and if any person shall hinder any Officers of the Customs or Excise, in going or remaining on board such Coasting Ship, or in the searching thereof, such person shall forfeit 100l.

By Statute 24 Geo. III. Statute 2. c. 47. § 28, Where the Master of any Vessel shall report any Bales or Packages of any Goods, contents unknown for Exportation, any Custom-House Officer is authorised to open such Bales and Packages, on board such Vessels so reported, and examine the contents thereof, or to bring them on shore to his Majesty's Warehouse, at the Custom-House, for the Port where such report is made, if necessary, and such Officer shall be indemnified, and not liable to any action for so doing: and in case it shall appear on such examination, that such Bales or Packages shall contain any Goods prohibited to be imported, or liable to forfeiture upon being imported into this Kingdom, by any Law then in force, all such Goods, and the Package thereof, shall be forfeited; and in case such Goods shall not be prohibited, such Goods shall