THE

PRACTICAL ABRIDGEMENT

OF THE

LAWS OF CUSTOMS AND EXCISE.

PART I.

TITLE I.-NAVIGATION.

[THE statutes which are technically termed "The Navigation Laws," from their antiquity and extensive and important operation, form, as it were, the basis of the regulations under which British trade must be conducted. It is deemed proper, therefore, first to give a general view of these laws, and afterwards to point out the various modifications which they have undergone.

In conformity to this principle, all matters of a general nature will, throughout the work, be ranked first; next those that affect particular places; then those which respect specific articles; and last of all, the tables of duties, drawbacks, bounties, and premiums.

Accordingly, such general regulations as relate to the countries whence goods may be imported, or to which they may be exported-the countries in which vessels are built, or by whom they may be navigated-will be classed under this title.]

c.

In what ves sels goods

Rule 1. "FOR the increase of shipping and encouragement of the na- 12 Cha. 2. "vigation of this nation, wherein, under the good providence and pro- 18. § 1. "tection of God, the wealth, safety, and strength of this kingdom is "so much concerned;" it is enacted, that no goods or commodities may be imwhatsoever shall be imported into or exported out of any lands, ported into, and exported islands, plantations, or territories to His Majesty belonging or in his from,plantapossession, or which may hereafter belong unto or be in the posses- tions. sion of His Majesty, in Asia, Africa, or America, in any other vessel whatsoever, but in such vessels (a) as do truly and without fraud belong only to the people of England, Ireland, or are of the built of and belonging to any the said lands, islands, plantations, or territories as the proprietors and right owners thereof, and whereof the master and three

(a) For opinions, cases, and exemptions, see at the end of this title.

12 Cha. 2. e. 18.

Proportion

fourths of the mariners at least are English (a) under the penalty of the forfeiture and loss of all the goods and commodities which shall be imaf mariners. ported into, or exported out of, any the aforesaid places in any other vessel, as also of the vessel, with all its tackle, &c.; and all admirals, and other commanders at sea of any the ships of war or other ship having commission from His Majesty, are hereby authorized and strictly required to seize and bring in as prize all such vessels as shall have offended contrary hereunto, and deliver them to the court of admiralty, there to be proceeded against. (b)

Who may act as merchants in plantations, 9.

In what ves

or America,

ported, § 3.

Rule 2. No alien or person not born within the allegiance of the King, or naturalized, or made a free denizen, shall exercise the trade or occupation of a merchant or factor in any of the said places, upon pain of the forfeiture and loss of all his goods and chattels, or which are in his possession: and all governors of the said territories are hereby strictly required and commanded, and all who hereafter shall be made governors of any such territories, by His Majesty, shall before their entrance into their government take a solemn oath, (c) to do their utmost, that every the afore-mentioned clauses, and all the matters and things therein contained, shall be punctually and bona fide observed according to the true intent and meaning thereof, and upon complaint and proof made before His Majesty, or such as shall be by him thereunto authorized, that any of the said governors have been willingly negli gent in doing their duty accordingly, the said governor shall be removed from his government.

Rule 3. No goods or commodities whatsoever, of the growth, producsels goods of tion, or manufacture of Africa, Asia, or America, or of any part thereAsia, Africa, of, or which are described or laid down in the usual maps or cards of may be im those places, shall be imported into England, (a) Ireland, or the islands of Guernsey and Jersey, in any other vessel whatsoever, but in such as do truly and without fraud belong only to the people of England or Ireland, or of the lands, islands, plantations, or territories in Asia, Africa, or America, to His Majesty belonging, as the proprietors and right owners thereof and whereof the master, and three-fourths at least of the mariners are English; under the penalty of the forfeiture

(a) Great Britain and Ireland are now united into one kingdom. See TITLES 29 and 35.

(b) By 15 Cha. 2. c.7. § 9. if any officer of customs in England give a warrant, or suffer sugar, tobacco, ginger, cotton wool, indigo, speckle wood, or Jamaica wood, fustic or other dyeing wood, of the growth of the British plantations or places, to be carried into any other country or place, before they have been put on shore in England, he shall forfeit his place and the value of the goods. (c) By 4 Geo. 3. c. 15. § 39. all who hereafter shall be made governors or commanders in chief of any of the said plantations, before their entrance into their government, shall take a solemn oath to do their utmost that all the clauses, matters, and things contained in any act of parliament heretofore made, and now in force, relating to the said plantations, and that all the clauses contained in this present act, be punctually and bonâ fide observed, according to the true intent and meaning thereof, so far as appertains unto the said governors or commanders in chief respectively, under the like penalties, forfeitures, and disabilities, either for neglecting to take the said oath, or for wittingly neglecting to do their duty accordingly, as are mentioned and expressed in 7 and 8 Will, 3. c. 22. and the said oath, bereby required to be taken, shall be administered by such persons as have been, or shall be, appointed to administer the oath required to be taken by the said act. [The act of 7 & 8 Will. 3. relates to admissions to offices, and does not come with in the plan of this work.]

Further as to bonds, see Rule 15 of this title.

For opinions, cases, and exemptions, see at the end of this title.

of all such goods and commodities, and of the vessel in which they 12 Cha. 2. were imported, with her tackle, &c.

c. 18.

growth, 4.

Rule 4. No goods or commodities that are of foreign growth, pro- Goods from duction, or manufacture, (a) and which are to be brought into England, places of Ireland, or the islands of Guernsey and Jersey, in English-built shipping, or other shipping belonging to some of the aforesaid places, and navigated by English mariners, as aforesaid, shall be shipped or brought from any other place or country, but only from those of the said growth, production, or manufacture, or from those ports where the said goods and commodities can only be, or are, or usually have been, first shipped for transportation, and from none other places or countries under the penalty of the forfeiture of all such of the aforesaid goods as shall be imported from any other place or country contrary to the true intent and meaning hereof, as also of the ship in which they were imported, with her tackle, &c. (b)

sels goods

may not be

Rule 5. From henceforth it shall not be lawful to any person what- In what vessoever, to load, or cause to be loaden and carried, in any bottom or vessel whatsoever, whereof any stranger born (unless such as shall be carried coastdenizens or naturalized) be owner, part owner, or master, and where- wise in Engof three-fourths of the mariners at least shall not be English, any fish, victual, goods, commodities, or things, of what kind or nature soever the same shall be, from one port or creek of England, Ireland, or islands of Guernsey or Jersey, to another port or creek of the same, or

(a) By 19 Geo. 3. c. 48. § 1. it is stated, that "whereas doubts have arisen whether "such goods, if carried from the place or country of the growth or production "into any foreign parts of Europe, and manufactured there, may not be imported "from thence into this kingdom, and other of His Majesty's dominions in the "above act mentioned: And whereas the importation of such goods and com“modities so manufactured would be very prejudicial to the trade and navigation "of Great Britain, and would tend to the ruin of several artificers and labourers, "whose familes are supported by the manufacturing such goods and commodities "in this kingdom;" it is therefore enacted, that the above act shall not extend to permit any goods or commodities. whatsoever, of the growth or production of Africa, Asia, or America, which shall be in any degree manufactured in foreign parts, to be imported into Great Britain, Ireland, or the Islands of Guernsey, Jersey, or Man, unless the same shall be so manufactured in the country or place of which the said goods and commodities are the growth and production, or in the place where sach goods and commodities can only or are first shipped for transportation, and from no other place or country whatsoever, under the penalties and forfeitures in the said act mentioned. But by § 2. this act shall not restrain or prohibit the importation of oil of cloves, oil of cinnamon, oil of mace, and oil of nutmegs, or of any goods or commodities which are permitted to be imported into this kingdom, under particular circumstances and restrictions, by any subsequent act of parliament now in force.

As to the EAST INDIES, see Rule 11 of this title, and also Rule 1 of TITLE 86.

(6) The wording of the fourth section of the Act of Navigation is so general, that it was supposed by many to include ALL foreign goods whatsoever, and not to be confined, as it is now understood, to the goods of Asia, Africa, and America. It is true, this misconception does not appear to have prevailed with the courts, at least in any case which has come down to us; but it seems to have been so construed by the law-officers for some time, and still longer by the officers of customs. REEVES, 2d edit, p. 121.

By order of the board of customs dated 5th July, 1815, it is stated, that His Majesty's law-officers are of opinion that returned goods may be re-imported into this country, though not coming upon such re-importation from the place of their growth, when it is ascertained that such goods had been previously exported from this country: but as to tea, see TITLE 184.

For opinions, cases, and exemptions, see at the end of this title.

land, Guern sey, or Jersey,

§ G.

12 Cha. 2. c. 18.

What shipping deemed Englishbuilt, § 7.

In what ves

Russia, and

may be im

of any of them; under penalty for every one that shall offend contrary to the true meaning of this branch of this present act, to forfeit all such goods as shall be loaden and carried in any such vessel, together with the vessel, her tackle, &c.

Rule 6. Where any ease, abatement, or privilege, is given in the book of rates to goods or commodities imported or exported in English-built shipping, (a) that is to say, shipping built in England, Ireland, or islands of Guernsey or Jersey, or in any the lands, islands, dominions, and territories to His Majesty in Africa, Asia, or America, belonging, or in his possession, that it is always to be understood and provided, that the master and three-fourths of the mariners of the said ships at least be also English; and that where it is required that the master and three-fourths of the mariners be English, that the true intent and meaning thereof is, that they should be such during the whole voyage, unless in case of sickness, death, or being taken prisoners in the voyage, to be proved by the oath of the master or other chief officer of such ships.

Rule 7. No goods or commodities of the growth, production, or masels goods of nufacture of Muscovy, or of any the countries, dominions, or territories other articles, to the Great Duke or Emperor of Muscovy or Russia belonging, as also no sort of masts, timber, or boards, no foreign salt, pitch, tar, rosin, hemp, or flax, raisins, figs, prunes, olive-oils, no sorts of corn or grain, sugar, pot-ashes, wines, vinegar, or spirits called aqua-vitæ or brandy-wine, shall be imported into England or Ireland (6) in any vessel whatsoever

ported, § 8.

(a) By 26 Geo. 3. c. 60. § 1. all the privileges and advantages of a Britishbuilt ship, or of a ship owned by British subjects, shall bereafter be confined to such ships only as are wholly of the built of Great Britain or Ireland, Guernsey, Jersey, and the Isle of Man, or of some of the territories in Asia, Africa, or America which now belong, or at the time of building such vessels did belong, or which may hereafter belong to, or be in the possession of, His Majesty. [See this law at large under TITLE 3.]

(b) Great Britain and Ireland are now united into one kingdom. See TITLES 29 and 35.

By 22 Geo. 3. c. 78. § 3. any person may import into Great Britain any sort of timber, or any of the articles above enumerated, from any foreign place in Europe, in any vessel being the property of subjects under the same sovereign as the country of which the goods are the growth, production, or manufacture, although the country or place where the vessel was built, or to which she may belong, was not under the dominion of such sovereign at the time of passing the

above act.

By 27 Geo. 3. c. 19. § 10. any of the goods enumerated in 12 Cha. 2. c. 18. being the growth, production, or manufacture of Europe, may be imported into Great Britain, under the regulations of the said act, 13 & 14 Cha, 2. c. 11. and 6 Geo. 1. c. 15. either in vessels which, before 1st May, 1786, did truly, and without fraud, wholly belong to His Majesty's dominions, or which are of the built thereof, and registered respectively according to law, or in vessels the built of any countries or places in Europe, belonging to, or under the dominion of, the sovereign or state in Europe, of which the goods are the growth, production, or manufacture, or of such ports where the said goods can only be, or are most usually, first shipped for transportation; such vessels being navigated with a master and three-fourths of the mariners at the least belonging to such countries or places; and in none other vessels whatever.

Any European merchandize not here enumerated, and not of the growth, production, or manufacture, of Russia or Turkey, may, by this act, be imported in a ship not English-built, nor of the country whence the merchandize comes.

REEVES, 2d Edit. p. 152.

This clause of 27 Geo. 3. was made in order to do away the injury which the Navigation Act suffered from the provision lately made by stat, 22 Geo. 3. c. 78, in favour of foreign shipping. Under that act, foreign shipping were qualified to

and Turkish goods may be

but in such as do truly and without fraud belong to the people thereof, 12 Cha. 2. or some of them, as the true owners and proprietors thereof, and c. 19. whereof the master and three-fourths of the mariners at least are English. And no currants nor commodities of the growth, production, In what vesor manufacture of any the countries, islands, dominions, or territories sels currants to the Ottoman or Turkish empire belonging, shall be imported into any the afore-mentioned places in any vessel, but which is of English- imported. built and navigated as aforesaid, and in no other, except only such foreign vessels as are of the built of that country or place of which the said goods are the growth, production, or manufacture respectively, or of such port where the said goods can only be, or most usually are, first shipped for transportation, and whereof the master and three-fourths of the mariners at least are of the said country or place, under the penalty and forfeiture of ship and goods.

Rule 8. All wines of the growth of France or Germany, which shall Goods imbe imported into any the places aforesaid, in any other vessel than ported conwhich doth truly and without fraud belong to England, or Ireland, try to act, and navigated with the mariners thereof, as aforesaid, shall be deemed aliens' goods, and pay all strangers' customs and duties to His Majesty, as also to the town or port into which they shall be Town dues. imported; and all sorts of masts, timber, or boards, as also all foreign. salt, pitch, tar, rosin, hemp, flax, raisins, figs, prunes, olive-oils, all sorts of corn or grain, sugar, pot-ashes, spirits commonly called brandywine, or aqua-vitae, wines of the growth of Spain, the islands of the Canaries or Portugal, Madeira, or Western Islands; and all the goods of the growth, production, or manufacture of Muscovy or Russia, which shall be imported into any the aforesaid places in any other than such shipping, and so navigated; and all currants and Turkey comimport the articles enumerated and described in the eighth section of the Act of Navigation, if they were of the built of, or belonged to, any other country than that of their growth or production, provided it was a country under the same sovereign. This made an opening that gave offence to the jealous defenders of the policy of the Navigation Act, and it was accordingly meant to be repealed, without its being so expressly declared.

By this act, the ships are required to be of a certain built, as by the old law, but the built need not be of the very country of production, only of some country under the same sovereign; which latter point so far agrees with the liberality of the statute meant to be otherwise corrected by this; and by the wording of this part, it applies also to countries circumstanced like those that were not under the same sovereign at the time when the Act of Navigation was passed.

It was intended by this act to restore the law to the state it was in under the eighth section of the Act of Navigation, as altered by the prohibitory clause in stat. 13 & 14 Cha, 2. c. 11. and stat. 6. Geo. 1. c. 15. but the penning of this act seems to do more. Thus, under the words of this act, currants and Turkey commodities, being the growth, production, or manufacture of Europe, may be imported either in ships belonging to, or ships built in Great Britain, or in ships of the country; but by the eighth section they may not be imported but in Britishbuilt ships, or ships of the country. It was not, however, intended that the permission under this act should go further than the permission under the eighth section; and it is expressly provided, that this permission should be exercised under the regulations of that and the other two acts before mentioned. The constraction has accordingly been, that where British-built ships are required by the eighth section, they must still be employed under this act. In like manner, the permission here given is not to be construed to take away the prohibitory clause in stat. 13 & 14 Cha, 2. nor is the saying in stat. 6 Geo. 1. which takes off part of that prohibition, to be extended beyond the limitations annexed to it, which require the goods imported to belong to the King's subjects, and the importation to be in British-built ships. REEVES, 2d Edit. p. 338. For opinions, cases, and exemptions, see at the end of this title.