*500 C U S 
lay difperfed among many afts of parliament. But now 
by this excellent improvement, may be found the duty 
upon the importation or exportation of any article ; or 
what excife duty any commodity is fit bj eel to, in an al¬ 
phabetical table, free for all men to purcbafe. 
Bullion, wool, and fome few other commodities, may 
be imported dutyfree. All the articles enumerated in 
the tables or book of rates pay upon importation or ex¬ 
portation, the fum therein fpecified, according to their 
weight, number, or meafure, And all other good} and 
merchandize, not being particularly enumerated or de- 
lcribed, and permitted to be imported and ufed in Great 
Britain, (hall pay upon importation 27I. 10s. percent. 
ad valorem, or for every tool, of the value thereof ; but 
fubjeft to a drawback of 25I. percent, upon exportation. 
Very tew commodities pay a duty upon exportation ; but 
" here that duty is not fpecified in the tables, and the 
exportation is not prohibited, all articles may be exported 
without payment of duty, provided they are regularly 
entered and (hipped ; but on failure thereof, they are 
fubjeft to a duty of 5I. 10s. per cent, ad valorem. And 
to prevent frauds, in the reprefentation of the value, a 
very fimple and equitable regulation is prefcribed by the 
aft, viz. the proprietor fliall himfelf declare the value, 
and if this fliould appear not to be a fair and true efti- 
lriate, the goods may be feized by the proper officer; 
and tour of the commiflioncrs of the cuftoms may direft 
that the owner (hall be paid the price, which he himfelf 
fixed upon them, with an advance of 10I. percent, befides 
all the duty which he may have paid ; and they may then 
order the goods to be publicly fold, and if they raife 
any fum beyond what was paid to the owner, and the 
fubfequent expences, one half of the overplus (hall be 
paid to the officer who made the feizure, and the other 
half to the public revenue. This datute fecms of infi¬ 
nite confequence to the commercial part of the world ; 
h has reduced an important fubjefcf from a perfeft chaos, 
to fueh a plain and fimple form, as to induce every friend 
to his country to which that (imil.ar experiments were 
made upon other confufed and entangled branches of our 
datute law. If goods and merchandize are brought by 
a merchant to a port or haven, and there part thereof 
•fold, but never put pn land, they muff pay the cudoms; 
and difeharging them out of the ffiip into another upon 
the fale, amounts in law to a putting them upon the 
land, fo that if the culiom duties are not paid, the goods 
will be forfeited. Hill. 24 Eliz. i 2 Co. 18. A very great 
number of adts of parliament have been pafl'ed to prevent 
frauds in this branch of the revenue, as.well as in the 
excife ; and it is more to be wiflied than hoped, that the 
meafure, purfued refpecting the quantum of the duties, 
by the confolidatioii adt, could be followed by a general 
adt reftraining every fraud, and containing every regula¬ 
tion, with the precife ftatement of the puniffiment for 
each offence. But while the diftioned are ingenious to 
find out means of evading the mod explicit laws, the ho¬ 
ned part of the community mud forgive the length and 
intricacy of datutes which ultimately fecure their liberty 
and property. 
The following are ffi.ort extradls of fuch datutes as 
deem mod material to the prel'ent purpofe, befides thofe 
already mentioned. By 14 Rich. II. c. 10, no cudomer 
or comptroller of the cudoms, fliall have any ffiips.of his 
own, or meddle with the freight of (hips. And b,y 20 
Hen. VI. c.5, no fearclier, furveyor, Sec. or their clerks, 
deputies, or fervants, may have any fuch (hips of their 
own ; nor fliall life nierchandife, keep a wharf, inn, or 
tavern, or be faftor, attorney, See. to a merchant, under 
the penalty of 40I. By 3 Hen. VI. c. 3, cuflomers, col- 
ledfors, or comptrollers, (hall not conceal cudoms duly 
.entered and paid, on pain to forfeit the treble .value of 
merchandife fo cudomed, and to make fine and .ranfom 
to the king. By 13 and 14 Car. II. c. 1.1, if any perfons 
employed about the cudoms and fubfidies take a bribe, 
or connive at any falfc entry, they (hall forfeit iool. 
4 
T O M. 
and be incapable of any employment tinder the king3 
and the perfon giving the bribe fliall forfeit 50I. By 
5 Geo. I. c. 11, if an officer of the revenue, fliall make 
any colluflvc feizure of foreign goods, to the intent the 
fame may efeape payment of the duties, he is to forfeit 
500I. and be incapable of ferving his majefly : and the 
importer and owner fliall forfeit treble the value of the 
goods fo jColludvely feized, Sec. By 12 Geo. I. c. 28, 
. officers, of the cudoms are not to trade in brandy, coffee. 
Sec. or any exciieabie liquor, on pain of 50I. and for¬ 
feiture of offices. 
Officers of the cufloWis may fearch diips. 13 and 14 
Car. II. c. 11. Having writ of affidance, may fearch 
houfes. A penalty for abiding officers. Keepers of 
wharfs, quays, &c. landing or (hipping goods, without 
the prefence of fome officer of the cudoms, fliall forfeit 
iool. By 6 Geo. I. c. 21, where officers of the cuftoms 
are hindered in the execution of their duty, by perfons 
armed, to the number of eight, the offenders are to be 
tranfported, for feven years. By 8 Geo. I. c. 18, if any 
goods are put into any vefiel to be carried beyond fea : or 
be brought from beyond fea, and unftiipped to be land¬ 
ed, the duties not being paid, nor agreed for at the cuf- 
tom-houfe ; the fame fliall be forfeited, one moiety to 
the king, the other to the feizer, &c. And by fubfequent 
datutes, foreign goods taken in at fea, by any coading 
veil'd, fliall be forfeited, and treble value. 
By 9 Geo. II. c. 35, where three perfons are aflembled 
and armed with fire-arms, Sec. to be afliding in the run- 
ning-.of goods, they fliall be guilty of felony, and tranf¬ 
ported, and 50I. be paid for apprehending fuch offen¬ 
ders: alfo the like reward to any of them for dilcovering 
others. All perfons two or more in company, found 
palling within five miles from the fea-coads, with any 
horfes, cart, Sec. wherein are put above fix pounds of tea, 
or five gallons of brandy, or other foreign goods of 30U 
value, landed without entry, and not having permits, 
and who fliall carry offenfive weapons, or aifault any of 
the officers of the cuftoms, fliall be adjudged runners 
of goods, and be tranfported as felons, and all the goods 
to be feized and forfeited: and fufpefted perfons lurk¬ 
ing near the coads, not giving a good account of tliern- 
felves, may be fent by a judice to the houfe of .corredlion 
for a month ; and informers to have 20s. for every offen¬ 
der fo taken. 
If any perfon offers any tea, brandy, &c. to fale, with¬ 
out a permit, the perfons to whom offered may feize and 
carry it to the next warehoufe belonging to the cuftoms 
or excife.; and-.the feizers (hall have a third part. And 
watermen, carmen, porters, Sec. in whofe cuftody run 
goods are found, (lull forfeit .treble value, or be commit¬ 
ted for three months. Ships and vellels from foreign 
parts, having on-board tea, or brandy, rum, &c. in calks 
under dxty gallons, (except for the ufe of feamen,) found 
at anchor or hovering near any port, or within two leagues 
of the (liore, and not proceeding in their voyages, unlels 
.in cafes of unavoidable neceflity, all fuch tea, Sec. fliall 
■be forfeited. Perfons offering any bribe to officers of the 
■.cuftoms, to conniye at the running of goods, to forfeit 
30I. and ob Articling fuch officers in entering or fearching 
.(hips, incurs a forfeiture of iool. And if an officer be 
wounded or beaten on-board a lliip, the offenders to be 
tranfported. 
By 19 Geo. II. c. 34, if any perfon^, to the number of 
three, or more, armed with offenfive weapons, fliall be 
alfembled in order to be aiding in the illegal exportation 
of goods prohibited to be exported, or the running un- 
cuftemed goods, or the illegal relanding any goods, or 
refeuingthe fame, after feizure, from any officer, or in in 
the place where they fliall be lodged, or in the refcuii g 
any perfon apprehended for any offence made felony by 
any aft relating to the cuftoms or excife, or preventirg 
the apprehending any perfon guilty of any fuch offence; 
or in cafe any perfons to the number of tiiree, or nioie, 
fo armed, fliall be fo afliding, or, if any perfon fliall ha\ e 
