Smuggling Act, 1805

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SMUGGLING ACT 1805

C A P. CXXI.

An Act for the more effectual Prevention of Smuggling. [12th July 1805.]

If Vessels of Subjects coming from Foreign Parts shall be found in any Part of the British or Irish Channels, or High Seas, within 100 Leagues of the Coasts of Great Britain or Ireland, having Spirits in Casks less than 60 Gallons,—Tea exceeding 6 lbs. or Tobacco in Packages of less than 450 lb. Weight (except for the Crew, &c.) the whole Goods and Ship shall be forfeited.

‘Whereas in Defiance of the several Laws of Customs and Excise, great Quantities of Goods are illegally imported into, and landed in the United Kingdom, as well by clandestine Means as by open Force to the great Detriment of the Revenue, and the Subversion of all Civil Authority: And whereas it is become highly necessary that some further Provision should be made for the Remedy of these great Evils:’ Be it therefore 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 passing of this Act, if any Vessel or Boat coming from Foreign Parts, and belonging wholly or in Part to His Majesty’s Subjects, or whereof One Half of the Persons on board shall be Subjects of His Majesty, (other than and except any Ship or other square-rigged Vessel), shall be found in any Part of the British or Irish Channels, or elsewhere on the High Seas, within One hundred Leagues of any Part of the Coasts of Great Britain or Ireland, or shall be discovered to have been within the said Limits, having on board any Foreign Brandy, Rum, Geneva, or other Spirits, in any Cask or Package of less Size or Content than Sixty Gallons (except only for the Use of the Seamen belonging to and on board such Vessel or Boat, not exceeding Two Gallons for each Seaman); or any Tea exceeding Six Pounds in the Whole; or any Tobacco or Snuff in any Cask or Package whatever, containing less than Four hundred and fifty Pounds Weight, (except loose Tobacco for the Use of the Seamen on board such Vessel or Boat, not exceeding Five Pounds Weight of Tobacco for each Seaman, and except such Tea or manufactured Tobacco or Snuff, as shall have been duly shipped for Exportation as Merchandize on board such Vessel or Boat, from some Port or Place in Ireland;) then not only all such Foreign Brandy, Rum, Geneva, or other Spirits, and all such Tea, Tobacco, or Snuff, together with the Casks or Packages containing the same, but also every such Vessel or Boat, together with all the Guns, Furniture, Ammunition, Tackle, and Apparel thereof, shall be forfeited, and shall and may be seized by any Officer or Officers of His Majesty’s Navy or Marines, or of the Customs or Excise.

Penalty on Vessels taking such Articles on board on the High Seas, like Forfeiture.

II. Provided always, and be it further enacted, That in case any Vessel or Boat, not coming from Foreign Parts, shall, on the High Seas, take on board from out of any Ship or other Vessel or Boat coming from Foreign Parts, any Foreign Brandy, Rum, Geneva, or other Spirits, in any Cask or Package, of less Size or Content than as aforesaid, or any Tea whatever, or any Tobacco or Snuff, in any less Quantity than as aforesaid, every such Vessel or Boat shall be deemed and considered to be a Vessel or Boat coming from Foreign Parts within the Meaning of this Act, and not only all such Foreign Brandy, Rum, Geneva, or other Spirits, and all such Tea, Tobacco, or Snuff, together with the Casks or Packages containing the same, but also every such Vessel or Boat, together with all the Guns, Furniture, Ammunition, Tackle, and Apparel thereof, shall be forfeited, and shall and may be seized by any Officer or Officers of His Majesty’s Navy or Marines, or of the Customs or Excise.

Foreign Spirits shall be imported, exported, or carried Coastwise at Guernsey, Jersey, Alderney, or Sark, only in Ships of not less than 100 Tons, and Casks of 60 Gallons.—Tobacco in like Ships and in Packages of 450lb.—Wine in Ships of not less than 60 Tons and in Hegsheads.

III. And be it further enacted, That no Foreign Brandy, Rum, Geneva, or other Spirits, shall be imported into or exported from the Islands of Guernsey, Jersey, Alderney, or Sark, or either of them, or removed from any one to any other of the said Islands, or Coastwise from any one Part to any other Part of either of the said Islands, or shall be shipped in order to be so removed or carried, or shall be Water-borne for the Purpose of being so shipped in any Ship, Vessel, or Boat, of less Burthen than One hundred Tons, nor in any Cask or Package of less Size or Content than Sixty Gallons; nor any Tobacco or Snuff in any Ship, Vessel, or Boat, of less Burthen than One hundred Tons, nor in any Cask or Package containing less than Four hundred and fifty Pounds Weight (save and except any such Spirits or loose Tobacco as shall be for the Use of the Seamen belonging to and on board any such Ship, Vessel, or Boat, not exceeding Two Gallons of the former, and Five Pounds of the latter for each Seaman, and also except such manufactured Tobacco or Snuff as shall have been duly exported as Merchandize from Great Britain or Ireland); nor shall any Wine be imported into or exported from the said Islands of Guernsey, Jersey, Alderney, or Sark, or either of them, or carried from any one of the said Islands to any other thereof, or Coastwise from any one Part to any other Part of either of the said Islands, or be shipped or Water-borne for the Purpose of being shipped in any Ship, Vessel, or Boat, of less Burthen than Sixty Tons, or in any Cask or Package of less Content than a reputed Hogshead, on pain of Forfeiture of all such Foreign Brandy, Rum, Geneva, or other Spirits, Tobacco, Snuff, or Wine respectively, together with the Casks or Packages containing the same, and also every such Ship, Vessel, or Boat, together with all the Guns, Furniture, Ammunition, Tackle, and Apparel thereof, which shall and may be seized by any Officer or Officers of His Majesty’s Army, Navy, or Marines, or of the Customs or Excise.

Licenced Boats not exceeding 10 Tons having a certain Quantity of Spirits, &c. on board for the Supply of the Isle of Sark not seizable.

IV. Provided always, and be it further enacted, That nothing herein contained shall extend, or be construed to extend, to subject to Forfeiture or Seizure under any of the Provisions of this Act, any Boat not exceeding the Burthen of Ten Tons, for having on board at any one Time any Foreign Spirits of the Quantity of Ten Gallons, or under, in Casks or Packages of less Size or Content than Sixty Gallons, or any Tobacco, Snuff, or Tea, not exceeding Fifty Pounds Weight of each, for the Supply of the said Island of Sark, such Boat having a Licence from the proper Officer of Customs at either of the said Islands of Guernsey and Jersey, for the Purpose of being employed in carrying Commodities for the Supply of the said Island of Sark, which Licence such Officer of Customs is hereby required to grant without taking any Fee or Reward for the same: Provided always, that every such Boat having on board at any One Time any greater Quantity of Spirits than Ten Gallons, or any greater Quantity of Tobacco or Snuff than Fifty Pounds Weight of each of the said Articles, unless such greater Quantity of Spirits, Tobacco, or Snuff, shall be in Casks or Packages of the Size, Content, or Weight herein-before required, or having on board at any One Time any greater Quantity of Tea than Fifty Pounds Weight, shall be forfeited, and shall and may be seized by any Officer or Officers of His Majesty’s Army, Navy, or Marines, or of the Customs or Excise.

Act shall not prevent the Importation or Exportation at Guernsey, &c. of Wine in Bottles packed in Cases containing Six Dozen Quart Bottles; but, before Exportation to this Kingdom, Bound shall be entered into for duly landing thereof.

V. Provided also, and be it further enacted, That nothing herein contained shall extend, or be construed to extend, to prevent the Importation into or Exportation from the said Islands of Guernsey, Jersey, Alderney, or Sark, or either of them, of any Wine in Bottles, shipped in Cases or Casks only, each containing at least Six Dozen reputed Quart Bottles: Provided always, that before any such Wine in Bottles shall be shipped for Exportation to or for Great Britain or Ireland, the Master or other Person having the Charge or Command of he Ship, Vessel, or Boat, in or on board of which such Wine shall be so intended to be exported, together with One other sufficient Surety, shall give Bond in the Penalty of Forty Shillings per Gallon, that the Wine so shipped shall (the Danger of the Seas and Enemies excepted) be duly entered and landed at the Port or Place in Great Britain or Ireland to or for which the same shall be declared at the Time of giving such Bond (which Bond and Declaration the proper Officer of His Majesty’s Customs is hereby authorized and empowered to take); and such Officer is hereby required to furnish the Master or other Person having the Charge or Command of the Ship, Vessel, or Boat, in which any such Wine may be, with a Certificate, specifying the Number of such Packages as aforesaid, and the Quantity of Wine contained in each, the Date of the Bond, and the Name of the Port or Place to or for which the same shall be so declared; and such Bond so given as aforesaid shall not be delivered up or cancelled until a Certificate, under the Hand of the proper Officer of the Customs in Great Britain or Ireland, of the due landing of the Wine mentioned therein, shall be produced to and left with the Officer taking the said Bond within Three Months after the Date of such Bonds.

Vessels having on board Spirits, Wine, or Tobacco in illegal Packages, and found bovering within Two Leagues of the Coasts of Guernsey, &c. shall be forfeited, as also the Article.

VI. And be it further enacted, That, from and after the passing of this Act, if any Ship, Vessel, or Boat, having on board any Foreign Brandy, Rum, Geneva, or other Spirituous Liquors, in any Cask or Package which shall not contain Sixty Gallons at the least (except only for the Use of the Seamen then belonging to and on board such Ship, Vessel, or Boat, not exceeding Two Gallons for each Seaman) or having on board any Wine in Casks or Packages of less Content than a reputed Hogshead (except such Wine in Bottles as by this Act is allowed, and provided such Ship, Vessel, or Boat, having Wine on board, shall not exceed Sixty Tons Burthen), or having on board any Tobacco or Snuff in any Cask or Package containing less than Four hundred and fifty Pounds Weight (save and except loose Tobacco for the Use of the Seamen, not exceeding Five Pounds for each Seaman), shall be found at Anchor, or hovering, or shall be discovered to have been within Two Leagues of the Coasts of the said Islands of Guernsey, Jersey, or Sark, or within Two Miles of the Coast of Alderney, such Ship, Vessel, or Boat, not proceeding on her Voyage (Wind and Weather permitting) unless in case of unavoidable Necessity or Distress of Weather, of which Necessity or Distress the Master or other Person having or taking the Charge or Command of such Ship, Vessel, or Boat, shall give Notice, and make Proof before the Chief Officer of the Customs of the nearest Port, or the Port in which such Ship, Vessel, or Boat, shall take Shelter, or to which such Ship, Vessel, or Boat, can go under all Circumstances of Wind, Tide, and Weather, immediately after the Arrival of such Ship, Vessel, or Boat, within the Limits of such Port, then not only all such Goods and Packages, but also the Ship, Vessel, or Boat, on board which the same shall be found as aforesaid, with all the Guns, Furniture, Ammunition, Tackle, and Apparel thereof, shall be forfeited, and may and shall be seized as such by any Officer of His Majesty’s Navy or Marines, or of Customs or Excise.

Penalty on Subjects (not being Passengers only) found on board Vessels liable to Forfeiture, or assisting in unshipping or concealing Spirits, &c. Treble the Value of the Goods, or tool.

Such Persons may be taken before a Justice near the Port to which the Ship is brought; to be baited or committed;

or if desirons of entering into Navy or Marines, may be taken before Officers and entered for Five Years, &c.

Officers discharging such Persons shall be cathiered.

Persons entering, &c. acquitted from Penalty.

VII. And be it further enacted, That every Person being a Subject of His Majesty, who shall be found or taken on board, or discovered to have been on board any Ship, Vessel, or Boat, liable to Forfeiture under any of the Provisions of this Act, or liable to Forfeiture under the Provisions of any other Act or Acts, for being found, or having been at Anchor, or hovering within any such Distances of any of the Dominions of His Majesty, with such Goods on board, as subject such Ship, Vessel, or Boat, or Goods, to Forfeiture, and who shall not prove that he was only a Passenger on board such Ship, Vessel, or Boat, and every Person found aiding or assisting in unshipping to be laid on Land, or found carrying, conveying, concealing, or assisting in the carrying away, conveying, or concealing, any Foreign Brandy, Rum, Geneva, or Spirits, subject to Forfeiture under this Act, or any Law or Act relating to the Revenue of Customs or Excise, in the United Kingdom, shall forfeit for every such Offence either Treble the Value of the Goods that shall be found or taken from such Person or Persons, or the Sum of One hundred Pounds, at the Option and subject to the Election and Discretion of the Commissioners of Customs or Excise respectively, who shall direct any Prosecution or Suit to be commenced against any such Person, such Penalty of Treble the Value, or of One hundred Pounds, as the Case may be, to be recovered as any like Penalty may be recovered under any Act or Acts relating to the Revenue of Customs or Excise in the United Kingdom, and One Half of every such Penalty of Treble Value, or of One hundred Pounds, shall go and be applied to the Use of the Person or Persons finding and taking, and detaining such Person, or informing for the same, and such Person shall also be liable to such other Punishment as may by any Law or Act of Parliament be inflicted on any such Offender; and it shall be lawful for any Officer or Officers of the Army, Navy, Marines, Customs, or Excise, and he and they is and are hereby authorized, empowered, and required to stop, arrest, and detain every such Person, being a Subject of His Majesty, and to convey the said Person before One or more of His Majesty’s Justices of the Peace residing near to the Port or Place into which such Ship, Vessel, or Boat shall be taken or carried, or near to the Place where any such Person shall be so taken or arrested; and it shall be lawful for such Justice or Justices of the Peace, and he and they is and are hereby required, upon Proof on Oath by One or more credible Witness or Witnesses, that such Person was so found or taken, or discovered as aforesaid, unless any such Person found or taken, or having been on board of any such Ship, Vessel, or Boat, shall prove to the Satisfaction of such Justice that he was only a Passenger on board such Ship, Vessel, or Boat, to hold such Person to Bail, with Two good and sufficient Sureties, in the Sum of One hundred Pounds each, for the Appearance of such Person, to answer to any Indictment or Information that may be brought against him in that Behalf, and to pay such Penalty, and abide any Judgement for any such Offence; and in Default of any such Person finding such good and sufficient Bail as aforesaid, or until the same shall be found, to commit such Person to any Gaol or Prison, or House of Correction, to answer as aforesaid: Provided nevertheless, that if any such Person so found or discovered, and taken as aforesaid, shall be capable and desirous of entering and serving as a Seaman or Marine in any of His Majesty’s Ships of War, it shall be lawful for the Officer or Officers of the Army, Navy, or Marines, or of the Customs or Excise, by whom such Person was taken, arrested, and detained as aforesaid, or for any Justice of the Peace or Magistrate before whom any such Person may be carried, and such Officer and Officers is and are hereby authorized, empowered, and required, instead of taking such Person before any Justice or Magistrate, and such Justice or Magistrate is hereby authorized, instead of holding any such Person to Bail, to carry and convey, or cause to be carried or conveyed such Person on board any of His Majesty’s Ships of War, in order to his being entered and received as a Seaman or Marine; and such Person being so entered and received, shall not on any Account be discharged from His Majesty’s Service during the Term of Five Years, and from thence until the Conclusion of any War in which His Majesty may be engaged at the Period of the Expiration of such Five Years, unless disabled within that Time by unavoidable Accident or bodily Infirmity; and any Officer of His Majesty’s Navy or Marines, who shall presume, knowingly and wilfully, to discharge any Person so entered and received as aforesaid contrary to this Act, or shall by false Muster or Certificate, or in Consideration of a Gratuity of any Kind, or by any other collusive or evasive Ways or Means whatsoever, suffer or permit any such Person to avoid the actual Service hereby intended, every such Officer shall, on Conviction for any such Offence, either by any Court Martial, or on any Information filed by His Majesty’s Attorney General, be cashiered: Provided always, that no Person so taken, arrested, or detained, and entering as a Seaman, shall be liable to forfeit any such Penalty of Treble Value, or One hundred Pounds as aforesaid, unless such Person shall thereafter desert His Majesty’s Service, or quit the same without being duly discharged.

Commissioners of Customs and Excise may reward Officers and others where Men taken enter to serve His Majesty.

VIII. Provided always, and be it further enacted, That where, by reason of any Person so found and taken, arrested, or detained as aforesaid, entering to serve His Majesty, no Penalty or Forfeiture shall be recoverable, then and in such Case it shall be lawful for the Commissioners of Customs or Excise respectively, and they are hereby required, on Proof made to their Satisfaction of such Arrest, Taking, and Detention as aforesaid, and of such entering into His Majesty’s Service as aforesaid, to reward the Person or Persons who would, if any Penalty or Forfeiture had been recoverable, have been entitled to any Part thereof, with such Sum not exceeding the Proportion to which such Person would have been entitled, as, under all the Circumstances of the Case, shall to such Commissioners respectively appear proper, and such Reward may and shall be paid by the said Commissioners respectively, out of any Monies in their Hands, arising from the Duties on Foreign Spirits, Tea, or Tobacco.

Penalty on Persons taking Horses for conveying seized Spirits, &c. without Owners Consent, 50l. to 20l.

IX. And be it further enacted, That if any Person or Persons shall take or use any Horse, Mare, or Gelding, belonging to any other Person or Persons, without his, her, or their Consent, for the Purpose of carrying or conveying any Foreign Brandy, Rum, Geneva, or Spirits, or any Tobacco or Snuff, subject to Forfeiture under this Act, or any other Act or Acts relating to the Revenue of Customs or Excise; every such Person so offending, and being thereof convicted before any One or more of His Majesty’s Justices of the Peace, who are hereby authorized to hear and determine the same, on the Oath of One or more credible Witness or Witnesses, which Oath every such Justice is hereby empowered to administer, shall for every such Offence forfeit a Sum not exceeding Fifty and not less than Twenty Pounds, to be recovered as any like Penalty may be recovered under any Act or Acts relating to the Revenue of Customs or Excise in the United Kingdom, and One Half of every such Penalty shall go and be applied to the Use of the Person or Persons informing of the same, and the other Half thereof to the Use of the Person or Persons to whom such Horse, Mare, or Gelding, shall belong: Provided always, that nothing herein contained, shall be construed to exempt any such Offender from any such Punishment, or any such Action as he would by Law have been liable to, for taking or using such Horse, Mare, or Gelding, in case such Penalty had not been imposed by this Act.

Powers of Officers of Customs and Excise, under existing Acts, extended to Vessels and Goods liable to Forfeiture under this Act.

X. And be it further enacted, That every Officer of His Majesty’s Customs or Excise shall have the like Powers and Authorities for bringing to, going and remaining on board of, and examining and searching of all Ships, Vessels, and Boats made liable to Forfeiture under this Act, which shall be found in or be discovered to have been in any Part of the British or Irish Channels, or elsewhere on the High Seas, within One hundred Leagues of any Part of the Coast of the United Kingdom, or which shall be found in or discovered to have been within any Port, Harbour, Creek, Haven, or Roadstead, or which shall be found to be hovering or have been within any such Distances as aforesaid of either of the said Islands of-Guernsey, Jersey, Sark, or Alderney, as are contained in any Act or Acts of Parliament for the giving to any Officers of Customs or Excise any Powers or Authorities, or do any Act in relation to any such Goods as aforesaid, or to any Ships, Vessels, or Boats within the Ports, or hovering or having been hovering on the Coasts of Great Britain or Ireland respectively; and all Powers and Authorities, Provisions, Penalties, and Forfeitures, given, contained, or continued in or by any Act or Acts now in force in the United Kingdom, for the Protection of the Revenues of Customs or Excise, and for the better Prevention of Smuggling, or relating to Ships, Vessels, or Boats hovering or found, or discovered to have been within certain Distances of the Coast of Great Britain or Ireland respectively, and also relating to any Goods laden or being on board any such Ships, Vessels, or Boats, and the Guns, Furniture, Ammunition, Tackle, and Apparel thereof, shall be and the same is and are, so far as the same are applicable, and are not by this Act varied or altered, hereby extended and directed, and declared severally and respectively to extend, and shall, from and after the passing of this Act, be deemed and construed to extend and be in full Force, and be applied and put in Execution as to all Ships, Vessels, Boats, and Goods made liable to Forfeiture under the Provisions of this Act, in as full and ample a Manner to all Intents and Purposes as if the said Act and Acts, and all the Clauses, Powers, Authorities, Provisions, Forfeitures, and Penalties, were repeated and re-enacted in this Act.

Persons assaulting or resisting. Officers of Army, Navy, Customs, or Excise, in Execution of this Act, shall be guilty of Felony, and transported for 7 Years, &c. Shooting at any Ship, or Officer, &c, Felony without Ciergy.

XI. And be it further enacted, That if any Person or Persons whatsoever shall by Force or Violence assault, resist, oppose, molest, obstruct, or hinder any Officer of His Majesty’s Army, Navy, or Marines, or any Officer in the Service of the Customs or Excise, or any Person or Persons aiding or assisting in the due Execution of the Powers and Authorities by this Act given or granted, such Person or Persons being thereof convicted by due Course of Law, shall be adjudged a Felon, and shall be transported for Seven Years, or sentenced to be imprisoned in any House of Correction or Common Gaol, and kept to hard Labour for any Term not exceeding Three Years, at the Discretion of the Court before whom the Offender shall be tried and convicted as aforesaid; or if any Person or Persons shall maliciously shoot at or upon any Ship, Vessel, or Boat, belonging to His Majesty’s Navy, or in the Service of the Customs or Excise, in any Part of the British or Irish Channels, or elsewhere on the High Seas, within One hundred Leagues of any Part of the Coasts of Great Britain or Ireland; or if any Person or Persons shall maliciously shoot at, maim, or dangerously wound any Officer or Officers of His Majesty’s Army, Navy, or Marines, or of the Customs or Excise, or any Person or Persons aiding or assisting such Officer or Officers, whether attempting to go on board or being on board, or returning from on board any Ship, Vessel, or Boat, or otherwise acting in the due Execution of his or their Duty under any of the Powers, Authorities, or Provisions of this Act, every Person so offending, and every Person aiding, abetting, or assisting therein, shall, being thereof lawfully convicted, be adjudged guilty of Felony, and shall suffer Death as a Felon, without Benefit of Clergy.

Where Offences shall be tried.

XII. And be it further enacted, That every Offence made Felony by this Act, committed within any Port, Harbour, Creek, Haven, or Roadstead of either of the said Islands of Guernsey, Jersey, Alderney, or Sark, may and shall be inquired of, examined, tried, and determined in the said Islands; and every Offence committed elsewhere out of the United Kingdom, may be inquired of, examined, tried, and determined in any County of the United Kingdom; and every such Offence committed within England, Scotland, or Ireland respectively, may be inquired of, examined, tried, and determined within any County of that Part of the said United Kingdom in which such Offence shall have been committed, in such Manner and Form as if the Offence had been committed in the County in which the same shall be inquired of, tried, and determined.

Spirits seized shall be deposited in King’s Warehouse, in London, or at Places appointed by Treasury in Scotland or Ireland, and on Account kept of Quantity and Strength.

XIII. And whereas the Sale of condemned Spirits at the Out Ports of the United Kingdom, has in its Consequences afforded much Facility to Smuggling, and been productive of much Inconvenience and Detriment to the Revenue; for Remedy whereof, be it enacted, That, from and after the passing of this Act, all Foreign Brandy, Rum, Geneva, and other Spirits, which shall be seized at Sea in any Part of the Irish or British Channels, or Entrances thereof, or any of the North Seas to the Southward of the Frith of Forth, or in any Port, Harbour, Creek, Haven, or Roadstead of England or Wales, or of the said Islands of Guernsey, Jersey, Alderney, or Sark, or on Land within Twenty Miles of any Port of England or Wales, by any Officer of His Majesty’s Army, Navy, or Marines, or any Officer acting under the Orders of the Commissioners of Customs or Excise in England, shall, after Condemnation thereof, be forthwith conveyed to the Port of London; and all such Spirits which shall be seized elsewhere, or on or off any of the Coasts of Scotland or adjacent Islands, or in any Port, Harbour, Creek, Haven, or Roadstead of Scotland, by any Officer of His Majesty’s Army, Navy, or Marines, or any Officer acting under the Orders of the Commissioners of Customs or Excise in Scotland, or on Land in any Part of Scotland, shall, after Condemnation, be forthwith conveyed to any Port or Place that shall have been appointed for that Purpose by the Lords Commissioners of His Majesty’s Treasury of Great Britain, or any Three of them; and all Spirits which shall be seized by any Officer of His Majesty’s Army, Navy, or Marines, near to the Coast of Ireland, or by any Officer acting under the Orders of the Commissioners of Customs or Excise in Ireland, shall, after Condemnation thereof, be forthwith conveyed to any Place in Ireland that shall have been appointed for that Purpose by the Lords Commissioners of His Majesty’s Treasury of Ireland, or any Three of them; and all such Spirits, as soon as conveniently may be after the Seizure thereof, shall be safely lodged and secured in some Warehouse or Warehouses belonging to the Customs or Excise, and within Forty-eight Hours after being so lodged and deposited shall, if it shall appear proper or necessary, be drawn off and put into large and substantial Casks; and all such Spirits, whether so drawn off or put, shall be gauged and taken account of, and the Strength of each Quantity ascertained by the proper Officer or Officers of Excise, who is or are hereby required to attend and gauge and take an Account thereof upon receiving Twelve Hours Notice in Writing for that Purpose; and in case of Seizures made by the Officers of His Majesty’s Army, Navy, or Marines, or Customs, One or more Officer or Officers of the Customs shall take and keep an Account of the Quantity and Strength of every Seizure of Spirits against the proper Officer or Officers of Excise, and such Account shall be fairly entered in Books prepared for that Purpose, and countersigned by the Officers of both Revenues; and in case of Seizures made by any Officer or Officers of Excise, an Account of the Quality and Strength thereof shall be taken by the Collector or Supervisor, and one other Officer not interested therein, and fairly entered in a Book to be kept for that Purpose, and shall also be counterfigned by the respective Persons taking such Account.

Tobacco and Snuff shall be conveyed to London; or to Places appointed by Treasury in Scotland and Ireland.

XIV. And be it further enacted, That, from and after the passing of this Act, all Tobacco and Snuff which shall be seized by any Officer or Officers of His Majesty’s Army, Navy, or Marines; or of the Customs or Excise, and which after the Seizure thereof shall be lodged or deposited in any Warehouse in England, shall, after Condemnation thereof, be forthwith conveyed to the Port of London; and all Tobacco and Snuff which shall be so seized and lodged or deposited in any Warehouse in Scotland, shall, after Condemnation thereof, be forthwith conveyed to any Port or Place that shall have been appointed for that Purpose by the Lords Commissioners of His Majesty’s Treasury of Great Britain, or any Three or more of them; and all Tobacco and Snuff which shall be so seized, and lodged, and deposited in any Warehouse in Ireland, shall, after Condemnation thereof, be forthwith conveyed to any Place in Ireland that shall have been appointed for that Purpose by the Lords Commissioners of His Majesty’s Treasury in Ireland, or any Three or more of them.

Treasury may order Spirits, Tobacco, and Snuff, to he delivered to Victualling Office, &c. or to be destroyed, and to settle the Rewards to he given to Officers of Customs, Excise, Navy, or Army.

XV. And be it further enacted, That it shall be lawful for the Lords Commissioners of His Majesty’s Treasury of Great Britain or Ireland respectively, or any Three of them, and they are hereby authorized to direct any Spirits that shall be seized and condemned as forfeited under any Law or Laws relating to the Revenue of Customs or Excise, to be again distilled, if the same shall be deemed proper and necessary, for the Purpose of bringing the same to a proper Strength, and also to direct such Spirits either before or after any such Distillation, as they shall see fit, and also any Tobacco or Snuff that shall be so seized and condemned as aforesaid, to be delivered to the Care of the Commissioners for victualling His Majesty’s Navy, or if in Ireland, to any Agent employed by them for the supplying of His Majesty’s Navy, or to cause any such Spirits, Tobacco, or Snuff, to be destroyed, as shall under all the Circumstances appear to them most conducive to the Protection of the Revenue; and it shall be lawful for the said Lords Commissioners respectively, from Time to Time to give such Directions for the Removal of any such Spirits, Tobacco, or Snuff, and to make such Regulations for the ascertaining the Value of such Spirits, Tobacco, or Snuff, or to fix any average Value thereof, for the Purpose of ascertaining the Rewards to which the Informers or Persons seizing the same respectively, would have been entitled if the same had been fold and distributed under any Act or Acts, or Regulation, now in force, in relation to the Distribution of any Share of the Produce of any Seizure, to or among any Officer of Customs or Excise respectively, and from Time to Time to direct the Amount (not being in any Case a less Amount, as far as the Mode of ascertaining the Value of any such Seizure will allow, than such Officer would have been otherwise entitled to), and the Time and Manner of paying the same; and also to regulate the Amount and Mode of Distribution of Rewards to any Commissioned, Non-commissioned Officer, or Private Men of His Majesty’s Forces, or any Commissioned Officer, Petty or Warrant Officer or Seamen of His Majesty’s Navy or Marines, as shall appear to be reasonable, and the Time and Mode of paying the same.

Powers and Privileges of Officers of Customs and Excise extended to Commissioned Odicers of the Navy or Army.

XVI. And be it further enacted, That, from and after the passing of this Act, all Powers, Authorities, Exemptions, and Exceptions, and all Privileges and Protections as to maintaining or defending any Suit or Action, and pleading therein, or any Costs thereon, in relation to any Acts, Matters, or Things done or that may be done by any Officer of Customs or Excise under this Act or any other Act or Acts of Parliament in force on and immediately before the passing of this Act, for the Protection of the Revenues of Customs and Excise, or Prevention of Smuggling, and every Clause, Matter, or Thing, therein contained, relating to any Ships, Vessels, or Boats, made subject to Forfeiture by any Act or Acts now in force for the Prevention of Smuggling, or by reason of being found with any prohibited or uncustomed Goods on board within certain Distances of the Coasts of His Majesty’s Dominions, or to any Goods laden on board any such Ship, Vessel, or Boat, or any Guns, Furniture, Ammunition, Tackle, or Apparel thereof, or to any Master or other Person having or taking the Charge or Command, or any other Person on board of any such Ship, Vessel, or Boat, shall extend, and be deemed, construed, and taken to extend, and shall apply and be in full Force, and put in Execution in all Cases and for all Purposes, and be used and exercised by all Commissioned Officers of His Majesty’s Army, Navy, and Marines, in as full and ample a Manner, to all Intents and Purposes, as if the said Acts, and the Powers, Authorities, Privileges, Protections, Exemptions, Exceptions, Clauses, Matters, and Things relating thereto, and contained and enacted therein, were repeated and re-enacted in this Act, as to Officers of His Majesty’s Army, Navy, and Marines respectively.

Ships seized by Officers of the Navy, &c. shall be delivered to Revenue Officers.

XVII. Provided always, and be it further enacted, That all Ships, Vessels, Boats, and Goods, or other Articles seized by any Officer of His Majesty’s Army, Navy, or Marines, under the Provisions of this Act, shall forthwith be delivered to or lodged in the Custody of some Officer of His Majesty’s Customs or Excise, who shall thereupon take an Acount thereof, and give a Receipt for the same.

Seizures and Penalties may be proceeded for under the Laws in force where seized, &c.

XVIII. And be it further enacted, That all Ships, Vessels, Boats, Goods, and Articles seized under any of the Provisions of this Act, and all Penalties and Forfeitures in this Act mentioned, may and shall be managed, kept, detained, proceeded against, sued for, prosecuted, condemned, distributed, recovered, and applied, in England, Scotland, and Ireland, respectively, according to the Laws now in force relating to His Majesty’s Revenue of Customs and Excise in such respective Parts of the United Kingdom, in so far as the same are or can be made applicable, and are not by this Act altered or varied.