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he enquiry, and to the fame tribunal Capt. Sutton ought to have applied for condemnation of the Commodore's conduct. It was a very unfit subject for an English jury.

Mr. Lee made a very able reply, and ridiculed the advice of the Attorney General, for an Englishman to refort to a Court martial for damages, and not to a jury of his country.

The Lord Chief Baron in his charge to the jury, observed, that it was neceffary

they were fatisfied of two facts: First, that the Commodore was actuated by malice to order Captain Sutton under an arreft: adly, that he could not try him at fea with naval convenience. He said that the extreme length of the trial prevented him making any obfervation on the evidence: he left the whole to their confideration.

The jury, which was fpecial, retired about feven o'clock, and at eight on Sunday morning gave a verdict of googl. damages to Captain Sutton.

ABSTRACT of a BILL now depending in the Houfe of Commons, for the more effectual Prevention of Smuggling in this Kingdom.

recites, "That the laws heretofore

I made, and the laws now in force, to prevent the clandeftine importation and running of prohibited goods, and goods liable to the payment of duties, into this kingdom, have not been fufficient to anfver the good purposes thereby intended, that pernicious trade having of late been greatly increased, by large armed veffels at fea, and by numerous gangs of fmugglers upon land, to the great lafs and prejudice of the public revenue, the detriment of the fair trader, and the endangering the lives of the officers of the revenue.

It therefore enacts, "That after a time to be limited by the bill, that all ships and veffels built in, or belonging to, Great Britain, or any of his Majefty's dominions, navigating within certain limits and having on board foreign fpiritous liquors, in veffels or cafks, which shall not contain gallons, except only for the ufe of the feamen on board; or any tea, exceeding the quantity of weight; or any goods liable to forfeiture, then, not only all fuch goods, but the ship fhall

be

There are claufes directing, "That all veffels built in Great Britain, called cut ters, luggers, fhallops, with clinch work bottoms, and all British veffels, having carriage or fwivil guns, or other arms or ammunition, ball be-inflicting a penalty on perfons building clinch work veffels-exempting certain fhips and veffels, particularly defcribed in the bill, and likewife thips employed by the Admiralty, Navy, Victualling, or Ordnance office, or packet boats, from forfeiture-directing owners of licensed veffels to regifter their licences at the Custom-houfe-punishing perfons who fhall oppose or ill-treat any officers of the revenue, or their affiftants, in attempting to go on board a veffel, and

for punishing the master of the veffel for

refufing to deliver up the perfon obftructing

making provision for the widows and families of revenue officers killed or wounded in the execution of their officerequiring fhips and veffels within certain limits to bring to when required, or upon being chafed by any Custom-house or Excife cutter-inflicting a penalty upon thips or veffels not being in the fervice of the revenue, hofting colours, or extending the restrictions of certain acts to pinnaces, barges, gallies, and veffels above certain dimenfions requiring masters of vessels coming in or going outwards in ballaft, to make report upon oath of fuch veffels inwards and outwards.

It recites, "That the mafters of vessels trading from feveral foreign parts, do frequently bring great quantities of prohibited goods, liable to high duties, for the pur pofe of fmuggling the fame; and if they are prevented, they then report the bales and packages of fuch goods contents unknown, to be carried back in the fame veffel, to gain an opportunity of running the fame on fhore in this kingdom, in their paffage outwards, to the great prejudice of the public revenue.-It therefore impowers the officers of the Cuftoms to open goods reported contents unknown for exportation.

It alfo recites, "That by an act of the 21ft of the prefent King, and other subfequent acts, the officers of excife are impowered to feize tea and fpirits removing without permits, and the veffels, horfes, and carriages, ufed in removing thereof; and that it is expedient that his Majefty's officers of the Customs should have the like power; it therefore gives the fame power to the Custom-house officers.

A claufe follows, "Impowering two Juftices of the peace to determine upon

feizure

leizure of horfes, boats, and carriages, ufed in conveying goods liable to forfeiture -inflicting a penalty on Cuftom-houfe or Excife officers taking a bribe, or making collufive feizures, and likewife upon perfons offering fuch bribes or making fuch collufive agreements-fettling the diftribution of penalties and forfeitures, and directing that veffels feized fhall be broken

up unlefs deemed fit for his Majefty's fervice, and then to be purchafed by the Ad; miralty.

It then recites the act 23 Geo. III. «For the more effectually preventing vexatious fuits against the officers of Excife, and extends the fame to the Cuttoms-with a claufe for limitation of actions and allowing the general iffue to be pleaded."

Alt of the State of New York in Confequence of the Recommendation of Congress for a Compliance with the 5th Article of the definitive Treaty.

An ACT to preferve the Freedom and Independence of this State, and for other purposes therein mentioned. Paffed May 12th, 1784.

W HEREAS it is of great importance

to the fafety of a free government, that perfons holding principles inimical to the conftitution fhould not be admitted into offices or places of public truft, whereby they might acquire an immediate influence in the direction of its councils and, whereas fome of the citizens of this State entertaining fentiments hoftile to its independence, have taken an active part in the late war in oppofition to the prefent government; and it would be improper and dangerous that fuch perfons fhould be fuffered to hold or enjoy fuch office or place of truft within this ftate: and whereas it is the duty of the legiflature to pursue every reasonable and proper measure to fecure the government from being difturbed and endangered.

Be it therefore enacted by the people of the State of New-York, reprefented in Senate and Affembly, and it is hereby enacted by the authority of the fame, that all and every perfon or perfons, natives or others, who being refidents in this State, or any other of the United States on the ninth day of July, in the year of our Lord one thousand seven hundred and feventy-fix, and who have at any time fince the faid ninth day of July, in the year of our Lord one thousand feven hundred and feventy-fix, accepted, received, held, or exercifed, any military commiffion, or commiffions whatfoever, by or under any authority derived from the King of Great Britain: and every perfon or perfons, who being refident within this State or any other of the United States as aforefaid, on the ninth day of July one thoufand feven hundred and feventy-fix aforefaid, who have owned or fitted out, or who may have heen con

cerned in fitting out, any privateer or privateers, or veffels of war, to cruife a◄ gainft or commit hoftilities upon the vesfels, property or perfons of any of the citizens of the United States, or against their allies; and every perfon or perfons whatfoever, who being refident in this State, or any other of the United States, on the ninth day of July in the year of our Lord one thousand seven hundred and fevent-fix aforefaid, who have ferved on board fuch privateers or veffels of war, in the condition or capacity of captain, lieutenant or master; and alfo every perfon or perfons who being refident in this State, or any other of the United States, on the ninth day of July, one thousand feven hundred and feventy-fix aforefaid, and, who fince that time, have accepted, held or exercifed any office, commiffion, or appointment, in the board or boards of police, inftituted and established in the fouthern diftrict of this State, during the late war, by virtue of, and under authority derived from the King of Great-Britain: and alfo, every perfon or perfons whatfoever, who being refident in this State, or any other of the United States, on the ninth day of July, in the year one thoufand feven hundred and feventy-fix aforefaid, and who fince that time have acepted, received, held or exercised any office, commiffion, or appointment whatfoever, in the Court of Admiralty, inftituted or established in the southern district of this State during the late war, by virtue of authority derived from the King of Great-Britain aforefaid and alfo, all and every perfon or perfons whatsoever, who being refident in any of the United States, except this State, on the ninth day of July, one thousand feven hundred and feventy-fix aforefaid; and who at any time fince that day, and during the late war, have fled or removed from fuch of the faid States, of which fuch perfon or

per fons

perfons refpectively were refident on the ninth day of July aforefaid, and who have gone over to, joined or put himself or themselves under the power and protection of the fleets or armies of the King of Great-Britain aforefaid: and all and every perfon and perfons who being refident in this State, on the ninth day of July, one thousand feven hundred and feventy-fix aforefaid, and who fince that day have voluntarily gone to, remained with, or joined the fleets and armies of Great-Britain aforefaid, at any time during the late war, who has or have left this State on or before the tenth day of December, in the year of our Lord one thou fand feven hundred and eighty-three, and who have not returned, and who fhall hereafter be found within this State, fuch perfon or perfons fo found, fhall be on conviction thereof adjudged guilty of mifprifon of treafon: Provided always, that nothing in this act contained fhall be taken or deemed to affect any perfon, who at the time of committing any of the of fences aforesaid, was a minor, under fixteen years of age, or a perfon infane; and provided alfo, that it fhall and may be lawful for any fuch perfon or perfons, whofe eftates refpectively may be attached by any law of this State, and advertifement made thereof agreeable to fuch law, to come and remain within this State for fo long a time as may be abfolutely neceflary to defend his, her, or their fuit, any thing in this act to the contrary thereof in any wife notwithstanding.

And be it further enacted by the autho rity aforefaid, That all and every perfon or perfons falling under any of the defcriptions herein before mentioned, and the defcriptions mentioned in the twelfth fection of the act, entitled "An act to regulate elections within this ftate," paffed the 27th day of March, 1778; and who has or have not left this ftate, are hereby for ever difqualified and rendered incapable of holding, exercifing, or enjoying, any legiflative, judicial, or executive office or place whatfoever, within this ftate; and shall and hereby is and are for ever difqualified and incapacitated, to elect or vote, either by ballot or viva voce, at any election to fill any office or place whatfover within this ftate; and if any perfon fhall offer him as an elector, at any election hereafter to be holden for any office or place within this ftate, and fhall be fufpected of or charged to be within any of the defcriptions aforefaid, it thall be lawful for the infpectors or fuperintendants (as the cafe

may be) to enquire into and determine the fact, whereof fuch perfon shall be fufpected of or charged as the caufe of difqualification aforefaid, on the oath of one or more witnefs or witneffes, on the oath of the party fo fufpected, or charged at their dif cretion, and if fuch fact thall in the judg ment of the infpectors or fuperintendants, be established, it fhall be lawful for them, and they are hereby required to reject the votes of fuch perfons at fuch election. Provided always, That if it shall appear to the fatisfaction of the infpectors or fuper intendants, at any election, that any perfon offering himself as an elector, has dur ing the late war within the fouthern district, by fear or compulfion, accepted, held or exercised any fuch office, commiffion or appointment, or may have involuntarily done any act or acts, by which the faid fection would have disqualified him from holding any office, or from being an elector had the fame been voluntarily done; and that fuch perfon otherwife has uniformly behaved as a friend to the freedom and independence of the United States, the infpectors fhall admit fuch person to give his vote at any such election, any thing in this act to the contrary notwithstanding.

Whereas a very refpectable number of citizens of this state, well attached to the freedom and independence thereof, having intreated the legislature to extend mercy to perfons aforementioned, and to reftore them to their country:

Be it therefore enacted by the authority aforefaid, That Gysbert Merfelius, Henry Staats, John Stephenfon, Henry Van Dyck, John Van Allen, Henry Van Schaak, Da vid Van Schaak, Harman Pruyn, William Rea, Myndert Viele, William Lupton, Cadwallader Colden, Walter Dubois, Cornelius Luyfter, And. Graham, John Thurman, Sam. Fowler, Jofeph Mabbet, John Green, Dirck Van Vleck, Joft Garrifon, John Booth, Roelef Elting, Solomon Elting, Richard Harrifon, James Smith, and Benjamin Lapham, fhall be and are every of them. hereby permitted to return to and refide within this State, without any moleftation, and, therein to remain until the end of the next meeting of the legislature, or until further legislative pro vifion fhall be made in the premises; any thing in the act, entiled, "An act more effectually to prevent the mifchiefs arifing from the influence and example of perfons of equivocal and fufpected characters in this ftate," paffed the 30th of June, 1778, to the contrary thereof in anywife not. withstanding.

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Third Report from the Committee, appointed to enquire into the Illicit
Practices ufed in defrauding the Revenue.

TH

Concluded from our laft Month's Magazine, page 351:

TEA.

HIS article is fo eafily adapted to clan-
dellince conveyance, is fo highly taxed
here, in proportion to its prime cot upon the
Continent of Europe, and is, at the fame time,
of fuch general confumption in this kingdom,
that it may be confidered as the chief fupport
of that combined fyftem of force and fraud
which is employed with fo much fuccefs a-
gainst our revenue. The first question, then,
which prefents itfelf in this part of our en-
quiry is, whether, if the whole duties upon
tea, payable both to Coffoms and Excife, were
taken off, the revenue dependent on this arti-
cle of taxation would not be compenfated by
the refulting advantages? Such a measure
would, undoubtedly, deprive the fmuggler of
the principal inducement to his practices, fo
injurious to fair trade and regular commerce,
fo pernicious to the manners and morals of
the people, and fo deftructive of all good go-
vernment; in its confequences, it would allo

prove an effectual relief to the Eaft India
Company, and would be pecul arly well tim-
ed, as no less than 20 thips are expected to
arrive, within a thort period, from China;
and as it is eftimated that above twenty mil-
lions of pounds of tea may be in the Compa-
ny's warehoufes, unfold, previous to the next
September fale. The future and permanent
advantages accruing from fuch a meafore,
both to that Company, and to the general na-
vigation of thefe kingdoms; and alfo by re-
taining a very confiderable fum, which is
Dow annually remitted to the Continent of
Europe, are too obvious to be defcribed.

not confumed) the prefent produce of the tea duties might be affeffed and rated upon the windows of foch houses. The management of the window tax is fo well arranged and fettled, that fuch a plan, if not liable to other objections, would at least have the advantage of being executed eafily, and without expence. From other calculations on this fubject, which have been laid before your Committee, it is propofed, that each houfe inhabited, and charged with the window tax, as by the pub. lithed lift, be also charged in the following proportions, per annum.

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and produce 100,000l. more.
Some of thefe might be rated much higher,

vantage arifing to those whofe houfes would be
The following fatement will fhew the ad-
thus taxed, in lieu of the Customs and Excife.
Prices of Tea at the Company's Sales, on an
average of Ten Years, from March 1773, to
Sept. 1782, inclufive, discount deducted, out
of which the Company paid the Customs.
BOHEA CONGOU
s. d.
s. d.
2 4 29 per lb. 4 383
I II 39

Excife on the fame, paid
by the Buyers

2693

6 10 81

Coft the buyers in 17824 368
Would colt in the pro-
pofed plan
I 8 57
Saved by the confumer 2
711 per lb. 4 489

SOUCHONG
s. d.

It feems reasonable to prefume, that under
fuch a plan the tea legally confumed in Great
Britain, wou'd not be lefs that thirteen mil-
lions of pounds annually; at prefent it is ra-
ther less than fix millions of pounds. The
legal import of tea upon fuch an alteration,
would employ 38 large thips, and about 4,500
feamen confiantly in the China trade, inflead
of 18 fmaller thips, and about 2,000 feamen.
Your Committee ought, however, to re-
mark, that thefe important and extenfive ob-
jeas will be equally attained without incur
ring a rifque fo much beyond what the gene-
ral fate of the revenue and public credit can
bear, if any equitable and productive fubfti- 5255 per
tute can be found for the present tax upon
tea; or if it can be fufficiently ascertained,
that a confiderable reduction of the tea duties
would be compenfated to the revenue, by ex
tending the legal import and confumption of
that commodity. With refpect to the firft of 4
thofe alterations, it has been fuggefied to
your Committee, that if an account were
taken of all houfes in the kingdom liable to
the window tax, which confume tea (and there
are few of that defeription in which tea is
VOL. VI. June 1784.

2.10.34

8 089
3 327

SINGLO

s. d.

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2 592

z 81 per lb. 8 539 per lb. 31078

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962 per lb. 3 613 per lb. 6 885 per lb.

A Family living in a houfe under 7 windows, charged with the window tax may be estimated to confume rolbs. of tea. Fif

Saved

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1. s. d.
1 510

10 6

0 15 4

16

it might be expected, that double the quantity of what is now legally imported would hereafter pay duty; it would then only be neceffary to find a fubftitute for one half of the revenue which at prefent arifes from the tea duties. If the fame effect might be expected by reducing the duties to one half of what 1 18 9 they are at prefent, then it would be unne ceffary to find any new duty in aid of fuch reduction. And in all thefe propofitions it well I 29 deferves remark, that the revenue, and the public interefts in general, will be much benefitted collaterally, by the great check which fuch an operation would give to the whole fmuggling fyftem. Your Committee have thought it their duty to fuggeft these great confiderations to the Houfe, as deferving a ferious difcuffion. Similar reafonings will attach upon other principal articles of revenue to be fubfequently stated.

It windows, 12lb. Congou & Singlo.
rib. Con.44 8912 lb. 3 11 per lb. 27
lb. Sin. 36 13 S

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-

I I O

2 6

III 4 68213 4

14 to 19 Windows 16lb. Hyfon, at

6 8 per lb. or

Deduct Tax on the house

20 Windows and upwards 281b Hyfon at 6 8 or

Deduct Tax on the house

44 8

I II

213 2

The Scotch Commiflioners of Excife fug 37o geft, with a view of checking the internal fmuggling of tea-ft. That all tea fent out of London (except in the original package in which it was imported by the English Eaft India Company) fhall be fubject to the regnlations, with respect to packages and permits, provided, as to all other places, by the ftatute 22 Geo. III. ch. 68.-2dly. That, in o der to check the running of great quantities of tea, in parcels under fix pounds weight, no tea, exceeding two pounds weight, fhall be removed from one place to another without a permit.-3dly. For the purpose of difcovering and preventing the fubftitution and removal of fine fmuggled tea, under permit for coarse tea (which has become a very common prac tice, and which the power given by the aft 21 Geo. III. chap. 55. fect. 25, to take, and pay for a fample, has not put a stop to) it is propofed that officers of Excife fhall be obliged by law to diftinguith, in their account of ftock, and in permits, the particular quality of the tea, fuch as, whether it is fine, ordinary, or coarse; and alfo, that in permits they mention the kind and number of the packages containing tea: and here they coincide much with what is recommended by the English Board of Excife for the general regu lation of permits.

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In the refult, the whole family within fuch houses would purchase their tea at about one half of the prefent legal price; and even thofe who fmuggle at prefent, would, in that event, have it much cheaper, and without fraud; fervants, and the lower class of people, would have tea free from duty. Exclufive of the various advantages already specified, there would be a confiderable faving in the charges of collecting per ann. and it would also remain to be confidered, whether a feparate tax might not reasonably be impofed on all tea gardens, taverns, coffee houses, and inns.

If, however, a mere reduction in the tea duties would fufficiently guard the revenue, by making it impoffible for the foreign Com panies to allow to the fmuggler a profit adequate to his rifque, the whole of this operation would be much facilitated. If, for example, one fourth part of the prefent duties might fafely be left chargeable upon teas, and

There is another circumftance which the Scotch Commiffioners think has tended to facilitate and conceal the fmuggling the teas in that part of the kingdom, viz. the great number of entered and licenfed dealears in that commodity, who keep but fmall flocks, which are as conftantly fupplied by fmuggled teas brought in without permit, in fmall quantities, as the old ftock is decreased by retail, without entry. This fraud the Commiffioners are of opinion might be very much corrected, if the fom to be paid for a licence to retail tea (which now is only 5s. 6d.) were made larger, fo as to bring in a revenue equal to the prefent amount on that branch, although the numbers of dealers fhould thereby be diminished; which, for the reafon

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