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Preamble, reciting Clause in Act 12 Geo. 1. c. 28.
Vessels or Goods seized by the Officers of the Customs, to be publickly sold, after Condemnation, to the best Bidder, at such Places as the Commissioners of the Customs shall think proper.
One Moiety of the Produce to go to the said Officers; and the other to be paid into the Exchequer.
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Whereas by an Act passed in the twelfth Year of the Reign of his late Majesty King George the First, intituled, An Act for the Improvement of his Majesty's Revenues of Customs, Excise, and Inland Duties, the Commissioners of those Revenues are respectively impowered and directed to cause all Tea, Coffee, Foreign Brandy, Rum or other Foreign exciseable Liquors, which shall be seized by any Officers of the Customs or Excise, after Condemnation, to be publickly sold to the best Bidder, at such Places as the said Commissioners shall think proper; and to allow the Officers making such Seizures, for their Encouragement, one third Part of the full Sum arising from the publick Sale of all such Tea, Coffee, Foreign Brandy, Rum or other exciseable Liquors, free from all Charges of Condemnation and Sale; and to cause the remaining Part of the Produce of such Sales, after paying the Reward to the Officer, and the Changes of Condemnation and Sale for such Seizures, to be paid into the Receipt of his Majesty's Exchequer, in Lieu of his Majesty's Moiety, as was then practised: And whereas by several subsequent Acts of Parliament, one Moiety of all Fines, Penalties and Forfeitures, imposed by an Act relating to the Duties of Excise, or any other Duty under the Management of the Commissioners of that Revenue, is given to his Majesty, his Heirs and Successors, and the other Moiety to him or them who shall discover, inform, or sue for the same; in pursuance of which Laws the Officers of Excise seizing any of the Commodities herein before enumerated, have been allowed a Moiety thereof; but the Provisions in those subsequent Laws, not extending to such Seizures when made by Officers of the Customs, they have hitherto been allowed only one Third of the Produce thereof, pursuant to the Directions of the before recited Act of the twelfth of George the First; and whereas the Power given by the said recited Act to the respective Commissioners of the Customs and Excise, to cause the Goods therein enumerated to be publickly sold, has been found very advantageous to the Revenue; and if the like Power was extended in general to all Sorts of Goods, it would prevent many Frauds and illicit Combinations practised by Bidders in the Court of Exchequer, to the great Detriment of the publick Revenue and the fair Trader: And whereas, it is highly reasonable and just, as well as of publick Utility, that the Officers of the Customs and Excise should have equal Encouragement to be vigilant in the Exertion of their Duty, to suppress the pernicious Practice of Smuggling ;’ To which End, May it therefore please your Majesty, that it may be enacted; And be it 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 first Day of May one thousand seven hundred and sixty-three, it shall and may be lawful to and for the Commissioners of his Majesty's Customs, to cause all Ships, Vessels and Boats, and all Goods of what Kind soever they may be (excepting only such Vessels, Boats, and Goods, as are by Law liable to be burnt) which shall be seized by any Officers of the Customs, for unlawful Importation, or for Non-payment of Duties, or for any other Cause of Forfeiture, and condemned according to Law, to be sold publickly to the best Bidder, at such Places as the said Commissioners shall think proper; and all and every Officer who shall seize such Goods, shall, for his and their Encouragement, be allowed by the said Commissioners, one Moiety of the Net Produce arising by the Sale of such Seizure, after deducting the Charges of Condemnation and Sale from the Whole; and the said Commissioners shall cause the other Moiety thereof to be paid into the Receipt of his Majesty's Exchequer, in lieu of his Majesty's Share thereof (excepting in those Cases which are otherwise provided for by this Act); any Law, Custom or Usage to the contrary notwithstanding.
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