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of customs, for being found within four or eight leagues of the coast of the United Kingdom as aforesaid, or for being found or discovered to have been within any of the distances or places in this act mentioned, from or in the United Kingdom, or from or in the Isle of Man, having on board or in any manner attached or affixed thereto, or having had on board or in any manner attached or affixed thereto, or conveying or having conveyed in any manner, such goods or other things as subject such vessel or boat to forfeiture, or who shall be found or discovered to have been on board any vessel or boat, from which any part of the cargo shall have been thrown overboard during chase, or staved or destroyed, shall forfeit £100; and every person, not being a subject of his majesty, who shall be found or discovered to have been on board any vessel or boat, liable to forfeiture for any of the causes aforesaid, within one league of the coast of the United Kingdom or of the Isle of Man, or within any bay, harbour, river, or creek of the said island, shall forfeit for such offence the sum of £100; and it shall be lawful for any officer of the army, navy, or marines, being duly authorised and on full pay, or any officer of customs or excise, or other person acting in his aid, or duly employed for the prevention of smuggling, and they are hereby authorised and required to stop, arrest, and detain every such person, and to convey such person before two or more justices of the peace in the United Kingdom, or a governor, deputy governor, or deemster in the Isle of Man, to be dealt with as hereinafter directed: provided always that any such person proving, to the satisfaction of such justices, governor, deputy governor, or deemster, that he was only a passenger in such vessel or boat, and had no interest whatever either in the vessel or boat, or in the cargo on board the same, shall be forthwith discharged by such justices.-§ 49.

Signals to Smugglers.-No person shall, after sunset and before sunrise, between the 21st of September and the 1st of April, or after the, hour of eight in the evening and before the hour of six in the morning at any other time in the year, make, or assist in making, or be present for the purpose of assisting in the making of any light, fire, flash, or blaze, or any signal by smoke, or by any rocket, fireworks, flags, firing of any gun or other fire-arms, or any other contrivance or device, or any other signal in or on board, or from any vessel or boat, or on or from any part of the coast or shore of the United Kingdom, or within six miles of any part of such coasts o hores, for the purpose of making or giving any signal to any person on board any smuggling vessel or boat, whether any person so on board of such vessel or boat be or be not within distance to see or hear any such light, fire, flash, blaze, or signal; and if any person, contrary to the true intent and meaning of this act, make, or cause to be made, or assist in making any such light, fire, flash, blaze, or signal, such person so offending shall be guilty of a misdemeanor; and it shall be lawful for any person to stop, arrest, and detain the persons who shall so make, or assist in the making, or who shall be present for the purpose of assisting in making, any such light, fire, flash, blaze, or sigVOL. XX.

nal, and to convey such persons before any two or more of his majesty's justices of the peace residing near the place where such offence shall be committed, who, if they see cause, shall commit the offender to the next county gaol, there to remain until the next court of oyer or terminer, great session, or gaol delivery, or until such persons shall be delivered by due course of law, and it shall not be necessary to prove, on any indictment or information, that any vessel or boat was actually on the coast; and the offenders being duly convicted thereof shall, by order of the court before whom such offenders shall be convicted, either forfeit the penalty of £100, or, at the discretion of such court, be sentenced or committed to the common gaol or house of correction, there to be kept to hard labor for any term not exceeding one year.-§ 52. In case any person be charged with or indicted for having made or caused to be made, or been assisting in making, or been present for the purpose of making or assisting in making any such fire, light, flash, blaze, or other signal, the burthen of proof that such fire, light, flash, blaze, noise, or other thing, so charged as having been made with intent and for the purpose of giving such signal, was not made with such intent and for such purpose, shall be upon the defendant against whom such charge is made, or such indictment is found.- 53. It shall be lawful for any person whatsoever to put out or prevent any such light, fire, flash, or blaze, or any smoke, signal, rocket, fire-work, noise, or other device or contrivance made or being made as aforesaid, and to enter and go upon any lands for that purpose, without being liable to any indictment, suit, or action for the same.-§ 54.

Resisting officers.-If any person whatsoever, hinder, oppose, molest, or obstruct any officer of the army, navy, or marines, being duly authorised and on full pay, or any officer of customs or excise, in the execution of his duty, or in the due seizing of any goods liable to forfeiture by this or any other act relating to the revenue of customs, or any person acting in his aid, or duly employed for the prevention of smuggling, or rescue or cause to be rescued any goods which have been seized, or shall attempt or endeavour to do so, or shall before, or at, or after any seizure, stave, break, or otherwise destroy any goods to prevent the seizure thereof, or the securing the same, then the parties offending shall forfeit for every such offence £200.-§ 55. If any persons to the number of three or more, armed with fire-arms or other offensive weapons, shall, within the United Kingdom, or within the limits of any port, harbour, or creek thereof, be assembled in order to be aiding and assisting in the illegal exportation of any goods prohibited to be exported, or in the carrying of such goods in order to such exportation, or in the illegal landing, running, or carrying away of prohibited or uncustomed goods, or goods liable to pay any duties which have not been paid or secured, or in the illegal carrying of any goods from any warenouse or other place, as shall have been deposited therein, for the security of the home consumption duties thereon, or for preventing the use or consumption thereof in the United

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Kingdom, or in the illegal relanding of any goods which shall have been exported upon debenture or certificate, or in rescuing or taking away any such goods after seizure, from the officer of customs, or other officer authorised to seize the same, or any person employed by them or assisting them, or from the place where the same shall have been lodged by them, or in rescuing any person who shall have been apprehended for any of the offences made felony by this or any act relating to the revenue of customs, or in the preventing the apprehension of any person who shall have been guilty of such offence; or in case any persons to the number of three or more, so armed, shall, within this kingdom, or within the limits of any port, harbour, or creek thereof, be so aiding; every person so offending, and every person aiding, abetting, or assisting therein, shall, being thereof convicted, be adjudged guilty of felony, and suffer death as a felon, without benefit of clergy.—§ 56.

If any person maliciously shoot at or upon any vessel or boat belonging to his majesty's navy, or in the service of the revenue in any part of the British or Irish channels, or else where on the high seas, within 100 leagues of any part of the coast of the United Kingdom, or maliciously shoot at, maim, or dangerously wound any officer of the army, navy, or marines, being duly authorised and on full pay, or any officer of customs or excise, or any person acting in his aid, or duly employed for the prevention of smuggling, in the due execution of his office or duty, every person so offending, and every person aiding or abetting therein, shall, being lawfully convicted, be adjudged guilty of felony, and suffer death as a felon, without benefit of clergy. § 57. And if any person, being in company with more than four other persons, be found with any goods liable to forfeiture under this or any other act relating to the revenue of customs or excise, or in company with one other person within five miles of any navigable river, carrying offensive arms or weapons, or disguised in any way, every such person shall be adjudged guilty of felony, and shall, on conviction of such offence, be transported as a felon for the space of seven years; and, if such offender shall return into the United Kingdom before the expiration of the seven years, he shall suffer as a felon, and have execution awarded against him as a person attainted of felony, without benefit of clergy.— § 58.

Spirits floating on the sea.-No person whatsoever, being a subject of his majesty, other than an officer of the navy, customs, or excise, or some person authorised 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 if any spirits be taken up, and 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 persons in whose custody the same shall be found shall forfeit the penalty of treble the value of such spirits, or £50, at the election

of the commissioners of customs.-§ 70. All suits, 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 exhibited before any two or more justices of the peace, or governor, deputygovernor, or deemster in the Isle of Man, within six months next after the date of the offence committed.--§ 78.

Of persons detained for smuggling offences.It shall be lawful for any two or more justices of the peace, or governor, deputy-governor, or deemster as aforesaid, before whom any person liable to be arrested and detained, and who shall have been arrested and detained, for being found or discovered to have been on board any vessel or boat liable to forfeiture under this or any other act relating to the revenue of customs, or for unshipping, carrying, conveying, or concealing, or aiding, or being concerned in unshipping, conveying or concealing any spirits or tobacco liable to forfeiture under this or any such act, shall be carried, on the confession of such person of such offence, or on proof thereof upon the oaths of one or more credible witness, or witnesses, to convict such person of any such offence; and every such person so convicted shall immediately upon such conviction pay into the hands of such justices, &c., for the use of his majesty, the penalty of £100, without any mitigation whatever, for any such offence of which he shall be so convicted; or in default thereof the justices, &c., shall by warrant commit such person to any gaol or prison, there to remain until such penalty be paid: provided that if the person convicted of any such offence be a seaman or seafaring man, and fit and able to serve his majesty in his naval service, and shall not prove that he is not a subject of his majesty, it shall be lawful for any such justices, &c., and they are hereby required, in lieu of such penalty, by warrant to order any officer of the army, navy, or marines, being duly authorised and on full pay, or officer of customs or excise, to convey, or cause to be conveyed, such person on board of any of his majesty's ships, in order to his serving his majesty in his naval service for the term of five years; and if such person shall at any time within that period by any means escape or desert from such custody or service he shall be liable at any time afterwards to be again arrested and detained by any officer of customs, or any other person, and delivered over as aforesaid to complete his service of five years; provided also, that if it be made to appear to any such justices, &c., that convenient arrangement cannot be made at the time of the conviction of the party, for immediately conveying such seaman or seafaring man, so convicted, on board any of his majesty's ships in order to serve his majesty, it shall be lawful for any such justices, &c., to commit any such seaman or seafearing man so convicted to any prison or gaol, there to remain in safe custody for any period not exceeding one month, in

order that time may be given to make arrangements for so conveying such seaman or seafaring man on board any of his majesty's ships as aforesaid; provided, also, that the commissioners of the treasury shall have full power to remit or mitigate any such penalty, punishment, or service, whether the parties be seafaring men or otherwise.-80. If any person so convicted as a seaman or a seafaring man, and carried on board any of his majesty's ships of war, shall, on examination by any surgeon of his majesty's navy, within one week after being so carried on board, be deemed to be unfit, and be refused on that account to be received into his majesty's service, such person shall, as soon as convenient, be conveyed before any two or more justices of the peace, or any governor, deputy-governor, or deemster as aforesaid; and, upon proof that he has been refused to be received on board any of his majesty's ships as fit for his majesty's service, such justices, &c., shall call upon the person to pay the penalty of £100, without hearing any evidence other than such proof; and in default of immediate payment of the same into the hands of the justices, &c., for the use of his majesty, to commit the person to any gaol or prison, there to remain until such penalty be paid; provided, always, that no person so convicted, and ordered to serve on board any of his majesty's ships, shall be sent away from the United Kingdom on board of any such ship in a less time than one month from the date of such conviction.- 81.

How persons arrested for certain offences may be detained. Where any person shall have been arrested and detained by any officer of the army, navy, or marines, being duly authorised and on full pay, or any officer of customs or excise, or any person acting in his aid, or duly employed for the prevention of smuggling, for any offence under this or any other act relating to the revenue of customs, and shall have been taken and carried before any two justices of the peace, to be dealt with according to law, if it appear to such justices that there is reasonable cause to detain such person, such justices may order such person to be detained a reasonable time, as well before as after any information has been exhibited against such party; and, at the expiration of such time, such justices may proceed finally to hear and determine the matter.-§ 83. If any goods be seized for non-payment of duties or any other cause of forfeiture, and any dispute shall arise whether the customs, excise, or inland duties have been paid for the same, or the same have been lawfully imported, or concerning the place whence such goods were brought, then the proof thereof shall lie on the owner or claimer of such goods, and not on the officer who shall seize and stop the same.-§ 102.

The treasury and board of customs may restore seizures and mitigate penalties.—It shall be lawful for the commissioners of his majesty's treasury of the United Kingdom of Great Britain and Ireland, or the commissioners of his majesty's customs, by any order made for that purpose under their hands, to direct any vessel, boat, or goods whatever, seized under any act relating to the revenue of customs, to be delivered to the pro

prietors, whether condemnation shall have taken place or not, upon such terms as they may deem expedient, and which shall be mentioned in the order; and it shall be also lawful for the commissioners of the treasury, and the commissioners of customs, to mitigate or remit any penalty or fine which shall have been incurred, or any part of such penalty or fine incurred under any law relating to the customs, or to the trade and navigation of this kingdom: provided, always, that no person shall be entitled to the benefit of any order for delivery or mitigation, unless the terms expressed in the order are fully and effectually complied with.-6 Geo. IV. c. 108. § 44.

By whom seizures may be made.-What for feitures to include.-All goods, and all ships, vessels and boats, which by this act or any act at any time in force relating to the customs shall be declared to be forfeited, shall and may be seized by any officer of customs; and such forfeiture of any ship, vessel, or boat, shall be deemed to include the guns, tackle, apparel, and furniture of the same; and such forfeiture of any goods shall be deemed to include the proper package in which the same are contained: provided always, that all goods, the importation of which is restricted, either on account of the packages or the place whence the same shall be brought, or otherwise, shall be deemed to be prohibited goods; and, if any such goods be imported into the United Kingdom other than to be legally deposited or warehoused for exportation, the same shall be forfeited.-6 Geo. IV. c. 107. § 128. In case any goods, ships, vessels, or boats, be seize as forfeited, or detained as undervalued, by virtue of any act of parliament relating to the customs, it shall be lawful for the commissioners of customs to order the same to be restored, in such manner and on such terms and conditions as they shall think fit to direct; and, if the proprietor of the same accept the terms and conditions prescribed by the commissioners, he shall not have or maintain any action for recompense or damage on account of such seizure or detention, and the person making such seizure shall not proceed in any manner for condemnation.- 129.

Remission of forfeitures and penalties.-If any ship shall become liable to forfeiture on account of any goods laden therein or unladen therefrom, or if the master of any ship shall have become liable to any penalty on account of any goods laden in such ship or unladen therefrom, and such goods shall be small in quantity or of trifling value, and it shall be made appear, to the satisfaction of the commissioners of customs, that such goods had been laden or unladen contrary to the intention of the owners of such ship, or without the privity of the master thereof, as the case may be, it shall be lawful for the commissioners to remit such forfeiture, and also to remit or mitigate such penalty, as they shall see reason to acquit such master of all blame in respect of such offence, or more or less to attribute the commission of such offence to neglect of duty on his part as master of such ship; and every forfeiture and every penalty or part thereot so remitted shall be null and void, and no suit or action shall be brought or maintained by any person whatever on account thereof.-§ 130. In

case any information or suit shall be commenced
or brought to trial on account of the seizure of
any vessel, boat, or goods whatsoever, or any
horses or other animals, or any carriage seized
as forfeited by any act relating to the revenue
of customs, wherein a verdict shall be found for
the claimant thereof, and it shall appear to the
judge or court before whom the same shall have
been tried that there was a probable cause of
seizure, such judge or court shall certify on the
record that there was such probable cause, and
in such case the claimant shall not be entitled to
any costs of suit whatsoever, nor shall the person
who made such seizure be liable to any action,
indictment, or other suit or prosecution on ac-
count of such seizure; and in case any action,
indictment, or other suit or prosecution shall be
commenced and brought to trial against any
person whatsoever, on account of any such
seizure, wherein a verdict shall be given against
the defendant, if the court or judge before whom
such action, indictment, or prosecution shall be
tried, shall have certified on the record that there
was a probable cause for such seizure, then the
plaintiff, besides the things seized, or the value
thereof, shall not be entitled to above 2d.
damages, nor to any costs of suit, nor shall the de-
fendant in such prosecution be fined above 1s.
§ 92. If any action or suit shall be brought, as
aforesaid, such action or suit shall be brought
within six months next after the cause of action
shall have arisen, and not afterwards.—§ 97.

Of collusive seizures and bribes.-If any officer of customs, or any officer of the army, navy, or marines, duly authorised and on full pay, and any other person, whatsoever, employed under the direction of the commissioners of the customs, shall make any collusive seizure, or deliver up, or make any agreement to deliver up, or not to seize, any vessel or boat, or any goods liable to forfeiture, or shall take any bribe, gratuity, recompense, or reward for the neglect or nonperformance of his duty, every such officer or other person shall forfeit for every such offence £500, and be rendered incapable of serving his majesty in any office whatever, either civil or military; and every person who shall give, or offer, or promise to give any bribe, recompense, or reward, or make any collusive agreement with any such officer, to induce him in any way to neglect his duty, or to do, conceal, or connive at any act, whereby any of the provisions of any act of parliament may be evaded, every such person shall, whether the offer be accepted or performed or not, forfeit £500.-6 Geo. IV. c. 108. § 35. All vessels and boats, and all goods whatsoever, which shall have been seized and condemned for breach of any law relating to the revenue of customs, shall be disposed of as soon as conveniently may be after the condemnation thereof, in the following manner: viz. all goods of a description admissible to duty shall be sold by public auction to the best bidder, at a price not less than the duty upon the importation of the like sort of goods; and, in case such goods will not fetch the duty, shall be put up to sale for exportation; and, in case they do not sell for exportation, then the goods shall be destroyed;

and all prohibited goods shall be put up for sale for exportation to the best bidder, and, in case they do not sell, then shall be destroyed; all vessels or boats calculated for the fair and mercantile trade of this kingdom shall be put up to sale to the best bidder; and all vessels or boats calculated for smuggling shall be broken up and destroyed, and the materials shall be put up to sale to the best bidder: provided that, if the commissioners of customs shall deem any of the vessels or boats necessary for the public service, it shall be lawful for them to cause the same to be used for the said purpose.—§ 62.

OF REWARDS.

The commissioners of customs are hereby authorised and empowered to award to any officer or other person detaining any person liable to detention, under any act relating to the revenue of customs, to be paid upon the conviction of such person, any reward they may think fit to direct, not exceeding £20 for each person.6 Geo. IV. c. 108. § 63. And the commissioners of customs are authorised and empowered to pay the following reward to any officer or persons, as aforesaid, by whose means any pecuniary penalty or composition is recovered: viz. onethird of the penalty or sum recovered.—§ 64.

For actual seizures there shall be paid and allowed for a seizure by any officer of the army, navy, or marines, duly authorised and on full pay, or any officer of the customs or excise, or other person deputed or employed by the commissioners of customs or excise, under any act relating to the revenue of customs, the following rewards: viz.

Seizures of Spirits and Tobacco.

If all the parties be detained, and carried before two justices of the peace, the whole.

If two or more, not being the whole, be detained and convicted, seven-eighths.

If one, being a seafaring man and convicted, three-fourths.

If one be detained with the vessel, or means of conveyance, three-fourths.

If one person be detained and convicted, not a seafaring man, five-eighths.

If vessel or carriage with its lading be seized, without any person being detained, one-third. If goods found sunk and concealed, and the smuggler afterwards convicted in consequence thereof, and by the exertions of the individuals so finding them, one-half.

If goods found, and no person subsequently convicted, one-eighth.

If goods seized, and parties subsequently convicted in consequence of such seizure, and by the exertion of the seizors, one-half.

If goods seized only, one-eighth, or such other part as the commissioners of customs shall think proper, not exceeding one-fourth.

Seizures of Goods Prohibited to be Imported. If vessel after importation or other means of conveyance seized, or any person prosecuted to conviction on account of same, two-thirds. If goods only, one-half.

Seizures of Goods not before enumerated. If vessel, or other means of conveyance, seized, or any person prosecuted to conviction on account of the same, one-half.

If goods only, one-fourth.

Goods Destroyed.

If vessel, or other means of conveyance, seized, or any person prosecuted to conviction on account of the same, a moiety of the appraised value or amount of duty.

If goods only, one-fourth of appraised value or amount of duty.

Seizures of Vessels and Boats.

If sold, a moiety of the produce.

If taken into the public service, or broken up, a moiety of appraised value.

Seizures of Cattle and Carriages.

In all cases three-fourths of the produce of the sale.

All the aforesaid rewards being subject to a deduction of £10 per cent., on account of law charges and other expenses.-§ 66.

Rewards may be apportioned in special cases.— The commissioners of customs or excise are hereby authorised, in case of any seizure of vessels, boats, or goods, or the apprehension of any parties under any act relating to the revenue of customs, to direct the distribution of the seizor's share of such vessels, boats, or goods, or of any penalties or rewards, so as to enable any officers, or persons acting under the authority of the commissioners respectively, or through whose information or means such seizure shall have been made, or penalty recovered, or party apprehended, who shall not have been actually present at the making of the same, to participate in such proportions as the commissioners shall respectively deem expedient.—§ 68. And upon proof being made, to the satisfaction of the commissioners of customs or excise, that any officer or person, as aforesaid, shall have acted collusively or negligently in the making of any seizure, it shall be lawful for the commissioners to direct that the whole, or any part of the proportion of such seizure, be applied to the use of his majesty.-§ 69.

If any person shall discover any spirits, being in casks of less content than forty gallons, which may be found floating upon or sunk in the sea, and shall give information to any officer of customs or other person duly authorised to make seizure of such spirits, so that seizure be made of the same, the person giving such information shall also be entitled to and shall receive such reward as the commissioners of customs may deem it expedient to direct.-§ 71. For the necessary subsistence of any poor person confined in the United Kingdom, or in the Isle of Man, under any exchequer or other process for the recovery of any duties or penalties, either upon bond or otherwise, under any act relating to the revenue of customs or excise, sued for by virtue of any order of the commissioners of customs or excise, it shall be lawful for the commissioners of customs or excise to cause an allowance, not exceeding the sum of 74d., and not less than 41d., a day, to be made to any such

person, out of any money in their hands arising from the duties of customs or excise, as the case may require.

SMUM, one of the many names given to the See pestilential wind of Arabia and Egypt. ARABIA, SAMIEL, and SIMOOм; of which last Smum is evidently a contraction. SMUT, n. s., v.a.&v. n. SMUTCH, V. a. SMUTTINESS, n. s. SMUTTY, adj.

Sax. rmitta; Belg smette. A spot mad? with soot or coal; a sooty must or black

ness gathered on corn; mildew: to stain or mark with smut; mildew: to gather must: smutch is to black with smoke: smuttiness and smutty correspond with smut, noun substantive.

Mildew falleth upon corn and smutteth it. Bacon. Have you seen but a bright lily grow,

Before rude hands have touched it? Ha' you marked but the fall o' the snow, Before the soil hath smutched it? Ben Jonson's Underwoods. The smutty grain,

With sudden blaze diffused, inflames the air. Milton.

He is far from being smutted with the soil of atheism. More.

My vines and peaches, upon my best south walls. were apt to a soot or smuttiness upon their leaves and upon their fruits, which were good for nothing.

Temple.

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The place is a censure of a profane and smutty passage in the Old Bachelor. Collier.

He was a smutty dog yesterday, and cost me near two hours to wash the ink off his face. Pope. The smutty wainscot full of cracks. Swift.

SMUT, IN WHEAT. A variety of facts and reflections have been offered on this subject by Mr. R. Somerville, in the second volume of Communications to the Board of Agriculture; who begins by remarking that, some years ago, he collected a quantity of smutted ears from one field of wheat, in which they were very numerous, and a number of healthy well-filled ears from another field, in which there was no smut. The grains were rubbed out of both, intimately mixed, and kept in a box for two months, at the end of which time they were rubbed between the hands in such a manner as to break the whole of the smut-ball. The parcel was then divided into two equal parts, one of which was three or four times washed with pure water, and well rubbed between the hands at each washing, and afterwards sown in a drill in his garden; the other half was sown in another drill without any washing or preparation whatever, the soil and every other circumstance being equal. Both

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