6

'the Purposes for which they have from time to time been made, should be secured by new Enactments, exhibiting more perspicuously and compendiously the various Provisions contained in them: And Whereas by the said Act all the Laws relating to the Customs will be repealed; and it is expedient to make Pro'visions for the Management of the Customs, and of all Matters connected therewith, by the Appointment of proper Persons to manage the same, after such Repeal shall have effect;' 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 Fifth Day Commenceof January One thousand eight hundred and twenty six, this ment of Act. Act shall come into and be and continue in full Force and Operation for the Management of the Customs.

II. And be it further enacted, That it shall be lawful for His Majesty from time to time to appoint, under the Great Seal of the United Kingdom, any Number of Persons, not exceeding Thirteen, to be Commissioners of His Majesty's Customs for the Collection and for the Management of the Customs in and throughout the whole of the United Kingdom, and of any of His Majesty's Possessions abroad; and also to appoint any Number of Persons, not exceeding Four, to be Assistant Commissioners of His Majesty's Customs, to sit and act in Manner hereinafter mentioned in and for Scotland and Ireland; and that each of such Commissioners and Assistant Commissioners, when so appointed, shall have and hold his Office during His Majesty's Pleasure. III. And be it further enacted, That it shall be lawful for the Lord High Treasurer of the United Kingdom of Great Britain and Ireland, or for the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, from time to time to order and direct any One or more of such Commissioners, together with Two such Assistant Commissioners, to sit and act as Commissioners for executing and directing the Business of the Customs in Scotland and Ireland respectively, under the Controul and Direction of the Commissioners of His Majesty's Customs sitting and acting in England.

Board of Customs, for Scot

land and Ire

land.

Treasury may appoint Commissioners and missioners, for Scotland and Ireland.

Assistant Com

IV. And be it further enacted, That the said Commissioners and Commissioners Assistant Commissioners so appointed or to be appointed by His and Assistant Majesty shall, in all Matters and Things relating to the Execu- Commissioners tion of their Duties, be subject to the Authority, Directions and subject to Treasury. Controul of the Commissioners of His Majesty's Treasury, and shall obey such Orders and Instructions as shall from time to time be issued to them by the said Commissioners of His Majesty's Treasury under the Hands of Three or more of them.

V. And be it further enacted, That every Order, Document, Instrument or Writing, not being for the Payment of Money, required by any Law at any Time in force to be under the Hands of the Commissioners of His Majesty's Customs, being attested by the Signatures of Two or more of such Commissioners in England, and every such Order for the Payment of Money, being attested by the Signatures of Three or more of such Commissioners in England, and every Order, Document, Instrument or Writing, being attested by the Signatures of Two or more of such Commissioners

X x 3

Orders of Commissioners to be signed and at

tested as herein mentioned.

Previous Appointments to remain in force.

Appointment
of necessary
Officers of
Customs.

Regulations as to Salaries and

Allowances, and Securities.

Persons employed by Customs deemed Officers.

Officers taking Fee or Reward not allowed, dismissed.

For offering
Fee.

Penalty.

Previous Appointments and

Commissioners or Assistant Commissioners in Scotland and Ire-
land respectively, shall be deemed to be an Order, Document,
Instrument or Writing under the Hands of the Commissioners of
His Majesty's Customs accordingly.

VI. And be it further enacted, That any Appointment of
Commissioners or of Assistant Commissioners of His Majesty's
Customs, in force at the Time of the Commencement of this
Act, shall continue in force as if the same had been afterwards
made under and by virtue of the Authority of this Act.

VII. And be it further enacted, That it shall be lawful for the said Commissioners of His Majesty's Treasury, or for the Commissioners of His Majesty's Customs under the Authority of the said Commissioners of His Majesty's Treasury, to appoint proper Persons to execute the Duties of the several Offices necessary to the due Management and Collection of the Customs, and all Matters connected therewith, under the Controul and Direction of the Commissioners of His Majesty's Customs; granting or allowing to such Persons such Salaries or other Allowances, or permitting such Emoluments for the Labour and Responsibility in executing the Duties of their respective Offices or Employments, and requiring of such Persons such Securities for their good Conduct therein as the said Commissioners of His Majesty's Treasury shall deem to be reasonable and necessary; and such Persons shall hold their Offices during the Will and Pleasure of the said Commissioners of His Majesty's Treasury or the Commissioners of His Majesty's Customs sitting and acting in England, in such Cases and in such Manner as the said Commissioners of His Majesty's Treasury shall direct.

VIII. And be it further enacted, That every Person employed on any Duty or Service relating to the Customs, by the Orders or with the Concurrence of the Commissioners of His Majesty's Customs (whether previously or subsequently expressed), shall be deemed to be the Officer of the Customs for that Duty or Service.

IX. And be it further enacted, That if any Officer, Clerk or other Person acting in any Office or Employment in or belonging to the Customs, under the Controul and Direction of the Commissioners of the Customs in any Part of His Majesty's Dominions, shall take or receive any Fee, Perquisite, Gratuity or Reward, whether pecuniary or of any other Sort or Description whatever, directly or indirectly, from any Person (not being a Person duly appointed to some Office in the Customs), on account of any Thing done or to be done by him, in or in any Way relating to his said Office or Employment, except such as he shall receive under any Order or Permission of the said Commissioners of His Majesty's Treasury, every such Officer so offending shall, on Proof thereof to the Commissioners of His Majesty's Customs, be dismissed from his Office; and if any Person (not being a Person duly appointed to some Office in the Customs), shall give, offer or promise to give any such Fee, Perquisite, Gratuity or Reward, such Person shall, for every such Offence, forfeit the Sum of One hundred Pounds.

X. And be it further enacted, That all Commissions, Deputations and Appointments granted to any Officers of the Customs,

in force at the Time of the Commencement of this Act, shall Securities to continue in force, as if the same had been afterwards granted remain in force. under and by virtue of the Authority of this Act; and that all Bonds which shall have been given by any such Officers and their respective Sureties for good Conduct or otherwise, shall remain in full Force and Effect.

XI. And be it further enacted, That every Person who shall be appointed to any Office or Employment in the Service of the Customs, under the Controul and Direction of the Commissioners of the Customs in any Part of His Majesty's Dominions shall, at their respective Admissions thereto, take the following Oath; (that is to say,)

IA. B. do swear to be true and faithful in the Execution, to Oath of Office. the best of my Knowledge and Power, of the Trust commit'ted to my Charge and Inspection in the Service of His Majesty's Customs; and that I will not require, take or receive any Fee, Perquisite, Gratuity or Reward, whether pecuniary or of any Sort or Description whatever, either directly or indirectly, for any Service, Act, Duty, Matter or Thing done or performed, or to be done or performed in the Execution or Discharge of any of the Duties of my Office or Employment, on any Account 'whatever, other than my Salary, and what is or shall be allowed me by Law, or by any Special Order of the Commissioners of His Majesty's Treasury or the Commissioners of His Majesty's Customs for the Time being. So help me GOD.' XII. And be it further enacted, That it shall be lawful for the said Commissioners of His Majesty's Treasury, by their Warrant from time to time, to appoint the Hours of general Attendance of the Commissioners and respective Officers of the Customs, and other Persons in the Service of the Customs, at their proper Offices and Places of Employment; and that it shall be lawful for the Commissioners of His Majesty's Customs to appoint the Times, during such Hours, at which any particular Parts of the Duties of such Officers and other Persons respectively, shall be performed by them.

Hours of At-
tendance, and

Division of
Service in

those Hours.

XIII. And be it further enacted, That no Day shall be kept as Holidays.
a Public Holiday by the Customs, except Christmas Day and Good
Friday in every Year, and any Days appointed by His Majesty's
Proclamation for the Purpose of a General Fast or of a General
Thanksgiving, and also the Anniversaries of the Birth Day of His
Majesty and of His Successors.

XIV. And be it further enacted, That the Collector of the Customs in the Port of London shall pay into the Hands of the Receiver General of the Customs the whole of the Monies which he shall receive on account of the Duties of Customs, on the Day on which he shall receive the same, or as near the whole as may be, save and except such Sum or Sums of Money as shall from time to time, by virtue of the Special Order of the Commissioners of His Majesty's Customs, be directed to be deducted, paid or allowed therefrom.

Collector in

London to pay
Duties daily to
Receiver

General.

Exception.

XV. And be it further enacted, That every Sum of Money In London, which shall be due in the Port of London, upon any Debenture, Debentures and Certificate or other Instrument or Document whatever, for the Orders to be

X x 4

Payment

paid by Re

ceiver General.

Payments at
Outports by
Collector.

Commissioners may close Accounts of Collectors notwithstanding erroneous Appropriation.

Fee for passing Entries.

Odd Pence.

Fee for dispatching Warrants.

Fee for writing Cockets.

Salarics not subject to Duties.

Exception.

Payment of any Money out of the Duties of Customs, shall be paid by the Receiver General of the Customs, out of any Money in his Hands arising from the Duties of Customs, and every such Payment shall be allowed by the Commissioners for the better examining and auditing the Public Accounts of this Kingdom, in the settling or auditing of the Accounts of the Receiver General of the Customs; and when any such Payment shall become due at any other Port in the United Kingdom, the same may be paid by the Collector at such Port, the Controller being duly apprized thereof, out of any of the Monies in his Hands arising from the Duties of Customs, and under such Directions and Instructions for the due Execution of their Offices, as shall from time to time be given to them by the Commissioners of the Customs.

XVI. And be it further enacted, That it shall be lawful for the Commissioners of His Majesty's Customs finally to settle and close the Accounts of any Collectors or Receivers of any Part of the Revenue of the Customs or other Duties under their Management, notwithstanding any erroneous Appropriation of any Duties of Customs received by such Collectors or Receivers; and the said Commissioners are hereby empowered to correct such Appropriation, in order to prevent the Accounts of any such Collectors or Receivers from being kept open; and all such Corrections shall be allowed by the Commissioners for auditing the Public Accounts, in the passing the General Accounts of Customs, Subsidies or Impositions.

XVII. And be it further enacted, That it shall be lawful for the Officers and Clerk in the Long Room of any Custom House, to assist Merchants and others, at their Desire, in framing and passing Entries inwards and outwards, and to receive such Fee, freely given, for the same, as the said Commissioners of His Majesty's Treasury shall permit; and that it shall be lawful for the Receiver of any Duties of Customs, to receive for his own Use, if freely given, so much as, added to any Fractions payable upon any Entry, shall amount to Sixpence; and that it shall be lawful for the Clerk of the Warrants in the Port of London, to receive from any Person, at whose Request any Warrant for Goods inwards may be dispatched before the usual Time, the Fee of One Shilling; and for the Receiver of the Duties on such Warrant to receive from such Person the Fee of Sixpence; and that it shall be lawful for any Cocket Writer in the Port of London, to receive from the Person who shall select him to write any Cocket for Goods outwards, any Fee which shall be agreed on between them, not exceeding Five Shillings, including the Parchment, to be provided at the Expence of the Cocket Writer.

6

XVIII. And be it further enacted, That all Salaries, Allowances or Compensations granted or allowed to any Officer, Clerk or other Person in the Service of the Customs, shall be paid without any Abatement or Deduction on account of any Duties imposed by any Act of Parliament, unless expressly charged thereon.

XIX. And Whereas it is expedient that Regulations should be

' established by Law in the Office of the Receiver General of the • Customs in England, for depositing in the Bank of England, all the Monies, Bills, Drafts and Notes received by such Receiver

• General, on account of the Revenue under the Management

• of

ceived by Receiver General

of Customs in into Bank of England paid

' of the Commissioners of Custom, except as hereinafter mentioned, until the same shall be paid into the Exchequer;' Be it therefore Monies reenacted, That all Monies, Bills, Notes and Drafts received by or coming to the Hands of the Receiver General of the Customs in England, on account of the Revenue of Customs in Great Britain, shall be paid by him into the Hands of the Governor and Company of the Bank of England; (that is to say,) such Monies and Notes, England. and such of the Bills and Drafts as shall be already accepted, or Regulation as shall not require Acceptance (having been first duly endorsed), to Bills and shall be paid as aforesaid on the Day on which the same shall Drafts. have been received; and such of the Bills and Drafts as shall require Acceptance, and not be already accepted when received (the same having been first duly endorsed where necessary), within Three Days after the same shall have been accepted; for which Monies, Bills, Notes and Drafts, the Entry in the Book hereinafter mentioned shall be a sufficient Discharge; and all such Monies, Bills, Notes and Drafts, so to be paid to the Governor and Company of the Bank of England shall be placed to Account raised. an Account to be raised in the Books of the said Governor and Company, and to be intituled "The Account of the Public Monies of the Receiver General of Customs," inserting the Name of such Receiver General for the Time being.

Money for

ordinary Payments may be retained.

be returned to the Customs for Inspection.

XX. Provided nevertheless, and be it further enacted, That it shall be lawful for such Receiver General to retain and keep in his own Hands, for the Payment of casual and ordinary and daily Demands, out of the Monies so received by him as such Receiver General, a Sum not exceeding One thousand Pounds at the Close of each Day; and also any further Sun which he shall be directed to retain by the said Commissioners, not exceeding Four thousand Pounds; and also any further Sum, with the Permission in Writing of any Three or more of the said Commissioners of His Majesty's Treasury. XXI. And be it further enacted, That the Governor and Com- Bank to keep pany of the Bank of England, or some Person duly authorized an Account, to in that Behalf, shall daily, upon receiving any Money, Bills, Notes or Drafts, from such Receiver General of the Customs, make an Entry of the Money, Bills, Notes and Drafts so received, in a Book to be provided by the Governor and Company of the Bank of England, which Book shall be forthwith redelivered to the Persons making the Payments for the Customs, and inspected daily after its Return by the Controller General of the Customs, or his Clerk (such Clerk being first duly authorized by him, and for whose Conduct he shall be answerable), who shall compare the same with the Account of Monies, Bills, Notes and Drafts received by the said Receiver General, for the Purpose of ascertaining that the Receiver General constantly pays into the Bank all the Money, Bills, Notes and Drafts, which he ought to do under the Provisions of this Act; and any Default which such Controller General or his Clerk may discover in that Behalf, shall be immediately reported by him to the said Commissioners of His Majesty's Customs, who shall report the same, unless it shall appear to them to have happened by Mistake or Inadvertence, to the said Commissioners of His Majesty's Treasury.

XXII. And