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

LIT ERATUITE.

The Laws of the Customs, consolidated by direction
of the Lords Commissioners of her Majesty's
Treasury ; (16 and 17 Vic. c. 106 and 107).
With a Commentary. By Felix John Hamel,
Esq. London : Butterworths, Fleet-street.
The Solicitor for her Majesty's Customs under-
took a very laborious and arduous task ix pre-
paring an elaborate commentary on the important
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
extended 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 one 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 moans surprising that Mr.
Hamel should have succeeded in investing 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—afford ample instructioh to all mer-
chants and others in any degree concerned iw 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 generally supposed to have originated with
the " English Justinian," Edward Ist, may really
be 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 Wantage, 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
Mercatoria, 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, notwithstand-
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
preiogative 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 6,260/. ; but this was raised
the following year to 1,000 marks per month, or
8,0001. per annum, a handsome addition to the
royal revenue. These duties used occasionally to
be pledged for the liquidation of loans contracted
by the sovereign, and persons advancing money
were frequently allowed, to deduct the duties on

the imported merchandise—a system in which the I
Exchequer-bills probably originated. Even in the
reign of Elizabeth, Sir Thomas Smith paid but
14,010/. per annum for the Customs, but the
slue virl Queen speedily increased the rent, first to
42,0001., and afterwards to 50,0001. per annum. A
Board of Commissioners was appointed in 1671,
and the system of "farmina" for ever abandoned.
In 1709 the Custbms pr;cluced 1,353,483/. ; in
1726, 1,600,0001. ; in 1760, 1,969,9331. ; in 1792,
4,407,000/. ; in 1815, 11,360,000/. ; and in 1853,
more than 22,500,000/. ! ! !
Such is the progress achieved by this " little
island," that duties which once scarcely produced
sufficient to satisfy the salary now paid to a single
judicial officer—say the Chief Baron of the Exche-
quer—now realise sufhci•nt to defray iu times of
peace all the expenditure incurred by the civil,
military, naval, and ordnance establishments of
the country ! !

The laws, however, got confused and compli-
cated. Many different statutes bad to be consulted,
and constant differences were arising between the
payers and receivers of duties. The vast advantage
that would arise from a consolidation of the existing
statutes, with the alteration and emendations which
experience proved to be desirable, was clearly per-
ceptible. The task was undertaken and admirably
performed ; the result was that the Customs' Con-
solidatioki Act of 1853 (16 and 17 Viet., cap. 107)
received the legislative sanction, forming a complete
Customs Code for the country ; and tins code has
been most ably expounded in the work under no-
tice, in such a manner, indeed, as to leave little, if
anything, to be desired by the officer, the mer-
chant, the lawyer, or the general public. We
earnestly commend it to all (and their name is
" legion") who may require to become acquainted
with the commercial laws of the country.

The General Orders and Minutes of the Board of
Customs, consolidated by their directions, to the
30th June, 1854. By Thomas Coote Wildman.
This may be regarded as the companion-volume
to the foregoing commentary on the Customs' Con-
solidation Act ; indeed it will be found an indis-
pensable adjunct thereto. It is, as its title indi-
cates, a consolidation of all the general orders and
minutes of the Board of Customs that re-
main in operation, and which must be consulted
by the importer, or exporter, or agent. It has
manifestly been a task that required not only great
acuteness, but an extraordinary amount of patient
industry. Mr. Wildman has displayed these qua-
lifications in a very high degree, and has most cre-
ditably and efficiently performed the duty. He
has made a completely new arrangement of the
matter, which places it in a much clearer and more
intelligible form than it had previously been. In-
deed, with the works of Messrs. Hamel and Wild-
man, which no merchant can do without, there
will be no excuse for any person remaining igno-
rant of, or misconceiving, regulations rendered so
plain and simple that "he who runs may read."
We should owe a longer notice to Mr. Wildman,
but that almost all relating to Mr. Hamel's work
is applicable to this also, and may be taken in re-
ference to it.