The Sun.
London, England, 1854-12-05 00:00:00

LITEEATUAE.

The Lams of the Customs, consolidated by direction
of the Lords Voiiiinissioners of her Majesty's
Treasury ; (16 and TT Vic. a. 106 and 107).
With a Commentary. By Felix John Hamel,
Esq. Loudon : Butterworths, Fleet-street.
The Solicitor for her Majesty's Customs under-
took a very laborious and arduous task in pre-
paring an elaborate commentary on the impokant
statutes above referred to, and very ably and con-
scientiously has he discharged the duty. It could
not, indeed, have been confided to more competent
hands than to those of the person whose especial
duty it is to advise the Commissioners of Customs
on all doubtful points, and to conduct all prosecu-
tions or actions ordered against persons defrauding
or seeking to defraud the public revenue. To that
particular branch of the law Mr. Hamel has neces-
sarily devoted his chief attention for many years.
We should have said exclusive, but that the very
work now under notice shows him to be thoroughly
acquainted with the law in all its ramifications—
an important qualification for a gentleman in his
situation, who should not be restricted by the mere
fiscal code, but should be enabled to take more
ex[ended views, travelling over a broader surface,
so that the regulations essential for the prevention
of frauds against the revenue—which would not
only diminish the general funds for the liquidation
of the national liabilities, and the maintenance of
the national establishments; but give great advan-
tages to the unfair trader over his more honest
competitors—might be carried out with adequate
stringency, but with the least possible invasion of
the liberty of the subject, or 'annoyance to those
who may chance to come within their operation.
Mr. Hamel, too, as oue of the chief framers of the well-
considered statutes could best explain that which was
in a great degree created by himself, and for which
he eminently merited the unanimous vote of thanks
passed to him, in common with the. Secretary of
the Treasury and the Chairman and Surveyor-
General of.the Board of Customs. With such qua-
lifications, it is by no means surprising that Mr.
Hamel should have succeeded in investine a pe-
culiarly dry subject with considerable interest, and
in producing a treatise which will prove a safe
guide to the officers of the Customs in all their
transactions—affurd ample instruction to all mer-
chants and others in any degree concerned in the
importation of goods, both branches of the legal
profession, and to the general seeker after in-
formation.
.In the very clearly-written introduction Mr.
Hamel gives a graphic description of the gradual
progress of the customs in this country, which, al-
though gSnerally supposed to have originated with
the " English Justinian," Edward Ist, may really
ho traced to the exactions of our Roman masters,
to whom duties were paid on the 'exportation or
importation of ,British merchandise—a precedent
which the Anglo-Saxon kings were by no means
unwilling to follow after the liberation of England
from the foreign yoke. Amongst others, by. a;
statute passed at Wautage, in the reign of Ethelred.
11., it was enacted that certain duties should be
paid at Billingsgate, in the port of London, on ships
and merchandise arriving at that part of the river.
At first the charges, which were small in amount,
were paid for the use of the Royal warehouses,
weights, and measures ; but Edward, wanting
money, imposed new duties on aliens and foreigners,
as an equivalent for which he granted many valu-
able_ privileges, comprised in the celebrated Charta
Mereatoria, one of the foundations on which rests
the commercial pre-eminence to which Great
Britain has subsequently risen.
The proceeds, however, remained comparatively
inconsiderable for a prolonged period, notwithsta,nd-
ing, or possibly because of, the claims of successive
monarchs to increase the old or levy new import
duties at their mere will and pleasure—a supposed
prerogative which was not terminated until the
passing of the Bill of Rights, at the commence-
ment of the reign of King William the 3d. These
customs were generally let to farmers.of the reve-
nue, who paid a certain stipulated sum to the
sovereign. In 1329 the whole of the old and new
customs of all England were farmed to a Florentine
firm (the Bardi) for 201. a day, not including Sun-
days, thus producing 6,2601. ; but this was raised
the following year to 1,000 marks per month, or
8,000/. per annum, a handsome addition to the
royal revenue. These duties used occasionally to
be pledged for the liquidation of loans contracted
by the sovereien, and 'Persons advancing money
were frequentry allowed to deduct the duties on