Monarch

GEORGE III

Year

1797

Title

37 Geo. III, c. 30,

Description

An Act for better regulating the Collection of his Majesty's Revenue and for preventing of Frauds therein and for repealing an Act made in the Thirty-sixth Year of the Reign of his present Majesty Entitled An Act for continuing and amending the several Laws relating to his Majesty's Revenue and further preventing Frauds therein and the several Acts and Statutes which are mentioned in the said Act and continued thereby.

Classification

Revenue (97 pp.) - previous laws listed in 36 Geo. III, c. 35 repealed, attempt to tighten the law; refusing to appear, answer or send papers - penalty £20; those guilty of felony can gain freedom by convicting two accomplices; those buying, concealing, etc. illegal goods fined treble value, householder of such goods £100, ships carrying them forfeited; penalties for other Revenue omissions or frauds (e.g. licences, playing cards, vehicles); spirits etc. seized, sold and duty retained - rest to persons making seizure; when judgment is made for defendants they receive treble costs v. plaintiff; all contracts, bills, securities, etc. for smuggled goods void [rv]