The Sun.
London, England, 1853-04-22 00:00:00

6. LAW OF COSTS AND PENALTIES.

My lords are of opinion that in matters of costs arising out
of legal proceedings, the principle applicable as between sub-
ject and subject should be in every case, and as nearly as pos-
sible, applied between the Crown and the subject. Accord-
ing to the existing practice, the position of the subject to the
Crown is more favourable than the common practice, and in
others- less so. My lords are pleased to direct that they
shall in all cases be assimilated as nearly as possible. But
my lords are of opinion that in assimilating the payment of
costs in Customs cases, both with respect to seizures and in-
formations for penalties, the suggestions of the Commissioners
of Customs in respect thereto, to the effect of requiring secu-
rity from the defendant for the costs, should they be awarded
against him, ought not to be adopted, but that the Crown
must be satisfied with its remedy in such cases in common
with the subject. In reference to the complaint of the com-
mittee, that in the event of the Crown failing in a suit the
defendant " can only bring au action against the seizing of-
ficer, who is alone responsible, and may not be worth pro-
ceeding against," my lords refer to the 126th section of the
Bth and 9th Viet., cap. 87, which provides that no suit shall
be commenced for the recovery of penalty or forfeiture, ex-
cept in the name of the Attorney-General, or in the name of
some officer of the Customs or Excise, under the directions of
the commissioners. My lords, therefore, can only regard the
officers as ageilts of the commissioners, who ought, therefore,
in every respect, to be placed in the relation to the defendant
as if they were nominally the plaintiffs. My lords understand
that in practice this is so at present, but if any alteration in
the law is needful to give it legal effect, it ought to be made.
And my lords are further of opinion, that any merchant or
other person feeling himself aggrieved, shall have the right
to bring an action against any such officer seizing or detain-
ing his goods in the county courts, when the amount of da-
mages claimed would bring the case within the . jurisdiction
of such court, in place of being obliged to resort to the
higher and more expensive tribunals.
But my lords are of opinion that, for the reasons given by
the Commissioners of Customs iu favour of the provisions
contained iu the 114th and 115th sections of the Customs
Smuggling Act, they ought to be retained, and that the law
in that respect ought not to be altered except as to the re-
quirement of security for costs.
My lords arc further of opinion, in relation to the complaint
that the period within which actions may be brought against
officers for wrongfully seizing goods, &c., may, without in-
jury to the Crown, and with greater fairness to the subject,
be extended to one month after the close of the trial against
the subject, whenever that shall happen, in place of its being
limited, as at present, to six months after the cause of actiou
arises. With regard to the kiw of " prescription" in bring-
ing actions, it appears to my lords that at present the Crown
is bound in "civil" actions to the common rule ; and with
regard to actions for offences against the Customs laws, the
right of the Crown to bring actions is limited to three years

incases brought in any of the superior courts, and to six
months for those brought before magistrates. My lords aro
of opinion that this arrangement, on the whole so favourable
to the subject, should not be altered.

—DV lords feel that it would be of great advantage to bring
a system into operation which should combine publicity and
impartiality with cheapness and dispatch in the settlement of
revenue cases ; that it would promote the interests of com-
merce, would tend to relieve the board from embarrassments,
would give satisfaction to the public, and would improve the
tone of the intercourse between the mercantile community
and the revenue department.
In cases, therefore, of the seizure of goods with regard to
which the duties and penalties due to the Crown shall not
exceed 1001., my lords are of opinion that the Crown should
be bound to resort to the county courts, or to any other local
courts, or to the magistrates, as my lords may hereafter
direct; but that in any cases, with regard to which some
great and unusual principle is involved, it shall be lawful for
the Lords of the Treasury, on its being certified to them by
the Commissioners of Customs that it would be desirable that
such cases should be tried in a superior court, to order that
such cases shall be so heard in one of the superior courts.
My lords are also of opinion that in all cases the defendant
shall have the option of having his case tried in a superior
court before a jury.
My lords are further of opinion that, in cases where the
duties and penalties duo to the Crown shall exceed 1001., with
regard to which the defendant expresses a desire to resort to
the cheaper and quicker tribunal, it shall be lawful fOr the
Treasury to authorise such a course, upon receiving from the
Commissioners of Customs an application certifying that from
the character of the case it would be proper to do so.