Rewards.

Where Officers act negligently or collusively, Commissioners may direct the

Whole or any

Part of Seizure to be applied to

His Majesty's
Use.

Spirits floating

on the Sea not

to be taken up

LXIX. AND be it further enacted, That upon Proof being made to the Satisfaction of the Commissioners of His Majesty's Customs or Excise, that any Officer or Officers, or Person or Persons as aforesaid, shall have acted collusively (1) or negligently in the making of any Seizure, it shall be lawful for the said Commissioners to direct that the Whole, or any Part of the Proportion of such Seizure, be applied to the Use of His Majesty.

LXX. AND whereas it hath frequently happened that Spirits have been imported and brought into the Ports of but by Officers. this Kingdom in small Casks, and that the Persons importing and bringing the same have alleged that the same had been found floating upon or sunk in the Sea; and there is Reason to believe that great Frauds have been practised with regard to such Spirits, by the Persons so importing and bringing in the same, and so alleging as aforesaid; and it is therefore expedient, in order to prevent the like Frauds in future, that Persons not lawfully authorized to make Seizure of such Spirits should be restrained from intermeddling with or taking up any such Spirits, being in Casks of less Content than Forty Gallons, which may be found floating upon or sunk in the Sea; be it therefore enacted, That no Person or Persons whatsoever, being a Subject or Subjects of His Majesty, His Heirs and Successors, other than an Officer or Officers of the Navy, Customs, or Excise, or some Person or Persons authorized in that Behalf, shall intermeddle with or take up any Spirits, being in Casks of less Content than Forty Gallons, which may be found floating upon or sunk in the Sea; and that if any Spirits shall be taken up, and shall be found or discovered on board any Vessel or Boat belonging as aforesaid, within the Limits of any Port of the United Kingdom or Isle of Man, or within the Distances in this Act before mentioned, the Vessel or Boat on which the same shall be found or discovered, together with such Spirits, shall be forfeited, and the Person or Persons in whose Custody or Possession the same shall be found shall forfeit the Penalty of Treble the Value of such Spirits, or the Sum of Fifty Pounds, at the Election of the Commissioners of His Majesty's Customs.

Penalty, Forfeiture of Spirits,

&c.

(1) See also, § 35.

any

Rewards.

formation of

Goods floating or sunk in the

LXXI. PROVIDED always, and be it further enacted, That if Person or Persons shall discover any Spirits, Reward to Perbeing in Casks of less Content than Forty Gallons, which sons giving Inmay be found floating upon or sunk in the Sea, and shall give Information to any Officer of the Customs, or other Person or Persons duly authorized to make Seizure of such Spirits, so that Seizure shall be made of the same, the Person or Persons giving such Information shall be entitled to and shall receive such Reward as the Commissioners of His Majesty's Customs may deem it expedient to direct.

LXXII. AND be it further enacted, That for the necessary Subsistence of any poor Person (1) confined in the United Kingdom, or in the Isle of Man, under or by virtue of any Exchequer or other Process for the Recovery of any Duties or Penalties, either upon Bond or otherwise, under this or any other Act relating to the Revenue of Customs or Excise, sued for under or by virtue of any Order of the Commissioners of His Majesty's Customs or Excise, it shall and may be lawful to and for the Commissioners of Customs or Excise to cause an Allowance, not exceeding the Sum of Seven-pence Halfpenny, and not less than Four-pence Halfpenny per Day, to be made to any such poor Person, out of any Money in their Hands arising from the Duties of Customs or Excise, as the Case may require.

Sea.

Allowance to confined for Offences against Laws of Cus

poor Persons

toms and Ex

cise.

Jurisdiction.

Penalties and

· LXXIII. AND be it further enacted, That all Penalties and Forfeitures incurred or imposed by this or any other Act relating to the Revenue of Customs, shall and may be Forfeitures how sued for, prosecuted, and recovered by Action of Debt, to be sued for. Bill, Plaint, or Information in any of His Majesty's Courts of Record at Westminster, or in the Courts of Exchequer in Scotland, or in Dublin, or in the Royal Courts of the Islands of Guernsey, Jersey, Alderney, Sark, or Man, in the Name of His Majesty's Attorney General, or in the Name or Names of some Officer or Officers of His Majesty's Customs, or by Information before any Two or more of His Majesty's Justices of the Peace in the United Kingdom, or before any Governor, Deputy Governor, or Deemster in the Isle of Man: Provided always, that all the Powers vested in any Justices of the Peace by virtue of this Act shall be and the same are hereby vested in the Commis

(1) May defend Suits in formâ pauperis, § 86.

L

Jurisdiction.

Offences on the
High Seas

deemed to have

at the Place

into which the Offender is

taken.

sioners or Assistant Commissioners of His Majesty's Customs in and for Ireland, or any Two of them, and the SubCommissioners lawfully appointed in Ireland to hear and determine Complaints and Informations for the Recovery of any Fine, Penalty, or Forfeiture imposed by this or any other Act relating to the Revenue of Customs, or any Three or more of such Sub-Commissioners, so far as regards any Offences committed in Ireland against this or any other Act relating to the Revenue of Customs.

LXXIV. AND be it further enacted, That in case any Offence shall be committed upon the High Seas against this been committed or any other Act relating to the Revenue of Customs, or any Penalty or Forfeiture shall be incurred upon the High Seas, for any Breach of such Act, such Offence shall, for the Purpose of Prosecution, be deemed and taken to have been committed, and such Penalties and Forfeitures to have been incurred, at the Place on Land in the United Kingdom, or the Isle of Man, into which the Person committing such Offence, or incurring such Penalty or Forfeiture, shall be taken, brought, or carried; and in case such Place on Land is situated within any City, Borough, Liberty, Division, Franchise, or Town Corporate, as well any Justice of the Peace for such City, Borough, Liberty, Division, Franchise, or Town Corporate, as any Justice of the Peace of the County within which such City, Borough, Liberty, Division, Franchise, or Town Corporate is situated, shall have Jurisdiction to hear and determine all Cases of Offences against such Act so committed upon the High Seas; any Charter or Act of Parliament to the contrary notwithstanding: Provided always, that all Offences against this or any other Act relating to the Revenue of Customs committed in any City, Borough, Liberty, Division, Franchise, or Town Corporate, shall be deemed and taken to have been committed in the County within which such City, Borough, Liberty, Division, Franchise, or Town Corporate is situated, and as well any Justices of the said City, Borough, Liberty, Division, Franchise, or Town Corporate, as any Justices of any County in which such City, Borough, Liberty, Division, Franchise, or Town Corporate is situated, shall have Jurisdiction to hear and determine the same.

Justices to summon Party accused, and in default of Ap

LXXV. AND be it further enacted, That in Cases where any Information shall be exhibited before Two or more Justices of the Peace, or Governor, Deputy Governor,

Jurisdiction.

pearance to pro

or Deemster of the Isle of Man, for the Recovery of any
Penalty under this or any other Act relating to the Revenue
of Customs (except as is herein-after otherwise provided ceed to the
for), it shall and may be lawful for the said Justices, or Hearing and
Governor, Deputy Governor, or Deemster of the Isle of Man, Conviction.
and he or they is or are hereby authorized and required
to summon the Party accused, and upon his, her, or their
Appearance or Default, to proceed to the Examination of
the Matter, and upon due Proof thereof, either upon the
voluntary Confession of such Party, or upon the Oath of
One or more credible Witness or Witnesses, (which Oath
the said Justices, or Governor, Deputy Governor, or
Deemster of the Isle of Man, is and are hereby empowered
to administer), to convict the Offender or Offenders in the
said Penalty or Penalties; and in case of the Nonpayment
thereof, the said Justices, or Governor, Deputy Governor,
or Deemster of the Isle of Man, is and are hereby autho-
rized and required to cause the same, by Warrant of Dis-
tress and Sale under their Hands and Seals, to be levied
upon the Goods and Chattels of the said Offender or Offen-
ders; (or in case it shall appear to such Justices, or Gover-
nor, Deputy Governor, or Deemster of the Isle of Man,
either upon the Confession of such Offender or Offenders,
or otherwise, that such Offender or Offenders has or have
not sufficient Goods and Chattels whereon to levy the said
Penalty or Penalties, it shall be lawful for such Justices, or
Governor, Deputy Governor, or Deemster of the Isle of
Man, in default of sufficient Distress, to commit such Of-
fender or Offenders to any of His Majesty's Gaols in the
County where the Offence shall have arisen, or wherein the
Offender or Offenders shall have been found, there to re-
main until the Penalty or Penalties shall be paid): Pro-
vided always, that when any Person or Persons shall have
been committed by any Justices, or Governor, Deputy
Governor, or Deemster of the Isle of Man, to any Prison
for the Nonpayment of such Penalty, or in default of Dis-
tress, it shall be lawful for the Gaoler or Keeper of such
Prison, and he is hereby required to discharge such Person
at the End of Six Calendar Months from the Date of such
Warrant by which the said Person is committed to his
Custody, and he or they shall be wholly discharged from
the Payment of such Penalty or Penalties.

LXXVI. AND be it further enacted, That where
Party shall or may be convicted before
Two or more
any

any

Justices empowered to mitigate in cer

of His Majesty's Justices of the Peace, or Governor, Deputy tain Cases.

Jurisdiction.

Suits in Courts

commenced

within Three

Years.

Governor, or Deemster as aforesaid, in any Penalty or Penalties incurred as aforesaid (except as is herein-after provided), it shall and may be lawful for the said Justices, or Governor, Deputy Governor, or Deemster of the Isle of Man, in Cases where upon Consideration of the Circumstances he or they shall deem it expedient so to do, to mitigate the Payment of the said Penalty or Penalties, so as the Sum to be paid by such Party be not less than Onefourth of the Amount of the Penalty in which such Party shall have been convicted.

LXXVII. AND be it further enacted, That all Suits, of Record to be Indictments, or Informations exhibited for any Offence against this or any other Act relating to the Revenue of Customs, in any of His Majesty's Courts of Record at Westminster, or in the Courts of Exchequer in Scotland, or in Dublin, or in the Royal Courts of Guernsey, Jersey, Alderney, Sark, or Man, shall and may be had, brought, sued, or exhibited, within Three Years next after the Date of the Offence committed; and shall and may be exhibefore Justices, bited before any Two or more Justices of the Peace, or Governor, Deputy Governor, or Deemster in the Isle of Man, within Six Months next after the Date of the Offence committed.

Informations

&c. within Six

Months.

Indictments for

this Act, may

be inquired into in any County of England.

LXXVIII. AND be it further enacted, That any InOffences against dictment or Information which shall be found or prosecuted for any Offence against this or any other Act relating to the Revenue of Customs, shall and may be inquired of, examined, tried, and determined in any County of England ; and any such Indictment or Information which shall be found, commenced, or prosecuted in Scotland, may be inquired of, examined, tried, and determined in any County in Scotland; and any such Indictment or Information which shall be found or commenced in Ireland, may be inquired of, examined, tried, and determined in any County in Ireland, in such Manner and Form as if the Offence had been committed in the said County where the said Indictment or Information shall be tried.

Mode of Pro-
ceeding before
Justices for
Condemnation

LXXIX. AND be it further enacted, That in all Cases of Information exhibited before any Two or more Justices of the Peace, or any Governor, Deputy Governor, or of seized Goods. Deemster as aforesaid, for the Forfeiture of any Goods whatsoever, seized under any Act or Acts relating to the Revenue of Customs, or for the Prevention of Smuggling,