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

3. FINES AND SATISFACTIONS.

In considering this subject, my lords cannot but bear in
Mind that the penalties imposed for defrauding the revenue,
and the securities which arc taken with a view to prevent
evasion of the payment of the full duties established by law,
aro as needful for the interests of the honest and upright
dealer as they are for preserving the rights of the Crown ; and
my lords recognise it as one of their duties, to take every
care to protect the fair dealer against being placed in a dis-
advantageous position in relation to his competitors in trade
on account of the duties which he has paid ; and this applies
equally, though in different degrees, to cases where goods arc
undervalued for ad valorem duties, and to cases of direct
smuggling. But while my lords feel it incumbent upon them
to adhere to those objects most rigidly, they are desirous that
the ordinary course of trade shall be interfered with as little
as possible.
These " fines," by which term they are desirous all pecu-
niary mulcts imposed by the board shall in future be distin-
guished (the term " satisfaction" being no longer applicable
to the existing state of things), are connected with seizures of
goods, which may be classed under two heads : 1. Nominal
detentions of goods for inaccurate description, wrong deno-
mination, or non-compliance with the law from inadvertence
or negligence. 2. Detentions for undervaluation, and seizures
in case of attempted smuggling, and other cases of clear and
decided fraud. It is especially in reference to the latter class
which consists of attempted evasion of duties, that both the
Crown and the fair trader aro interested in a rigorous and
vigilant execution of the law. With regard to the former
class, though it is necessary for the accurate performance of
business, and though laxity in enforcing the regulations would
lead to facilities for fraud, yet my lords are of opinion that
they may safely rely upon the general character of the officers
for a strict performance of their duty without any other en-
couragement or inducement.
With regard to the first description of eases in the second
class; viz, under-valuations for ad valorem duties, which it
appears is the most fruitful source of contention and incon-
venience, my lords cannot regard the present state of the law
as at all satisfactory. The Acuity of determining the pre-
cise value of the goods, the frequent attempts to enter goods
below their value—sometimes by the owners to defraud the
revenue, and sometimes by agents to defraud their principals
—and the numerous eases in which wrong values are given
(which arc afterwards permitted to be amended, where no
fraud was intended), all lead to great inconvenience and fre-
quent detention of goods. And the regulation by which the
Commissioners of Customs are permitted to take the goods on
the Crown's account, by paying the owner. the price at which
they are valued, with 10 per cent. thereon, and which en-
titles the seizing officer to a moiety of the, net profit derived
from sale by the Customs authorities, is Stated to have pro-
My lords would observe that if, as they; hope may soon be
duced a suspicion of undue strictness in this class of cases.
the case, the application of the principle of ad valorem duties
may be materially narrowed, the inconvenience arising out of
this class of cases will be greatly mitigated; and, in that
event, my lords are of opinion that they may he safely dealt
with in the same =tuner as the first-named class ; and that
the officers seizing or detaining goods shall, in future, have
no personal or direct interest in the fines imposed in such
cases, or in the profits derived from the sale of ad valorem
goods; but that all such fines and such profits shall be paid
into a separate fund, and dealt with in tree same way as the
fines are in the Inland Revenue department, viz., distributed
amongst the officers periodically. My lords are of opinion, in
relation to this class of cases, that the mode proposed,-accom-
companied by a careful discrimination of merit in the promo-
tions in the service, will form a much sounder stimulus to
exertion than that which at present exists; and that it will be
free from the suspicion at present often entertained, that
officers are actuated rather by speculative considerations as
to advantages which may accrue to themselves than by the
interests of the Crown ; and that, consequently, much unne-
cessary trouble is given to merchants.
But with regard to the second description of cases in class
2—seizures made on the coast or elsewhere from smugglers—
my lords are of opinion that no change whatever should be
madeoieerisuarteh eexpproesseendtenstyitsl tees butthm,em t
that
alltthe danger to which
the
advantage they
now have in the case of seizure ; not only as au inducement
to vigilance, but as -a reward when it is successful.

4. AD VALOREM DUTIES.
At a time when it was the policy of this country to levy
considerable duties .on articles of import generally, the mode
of charging by value. was necessary as a.mitig,ation of that
system, which would otherwise have operated with intolerable
severity upon artieles.of inferior quality in their class. But
among the many benefits attendant upon recent legislation,
not the least considerable is that, except upon a few articles,
our rates of duty are now low, and that in consequence there
is no fear of an undue pressure upon the lower qualities of
articles from their being charged iu the form of specific rates.
My lords are, therefore, of opinion that the recommendation
or the Parliamentary committee in relation to this subject
should be carried into effect as far as it is possible, and that
articles now introduced as." uneuumerated," and which ne-
cessarily must always be charged on the ad valorem principle,
should be revised and considered, with a view, as far as it is
practicable, to bring them under specific rates, or place them
in the free list.
With regard to whatever ad valorem duties may necessarily
be left, my lords are of opinion that the present mode of deal-
ing with goods which are seized and detained for under-
valuation should be treated exactly as they now are ; except
only as described under the head of " Fines and satisfactions,"
my lords arc pleased to direct that the seizing officer shall
have 'no personal or direct interest in the sale, but that the
profit, if any, shall be paid into the general fund of fines.
5. SEIZURES AND STOPPAGES AND ADJUDICATIONS
OF THEM.
Under this head of the committee's report, my lords ob-
serve that the following modifications have been already in-
troduced by the Commissioners of Custans in conformity
therewith ; first, it has been made incumbent upon every offi-
cer seizing or stopping a vessel, boat, or goods, to furnish the
owner or agent with a written notice, specifying the grounds
thereof, in accordance with the following 'circular :
Notice.—" The Commissioners of her Majesty's Customs
hereby give notice, that directions have been issued to the
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