Sir Edward Northey, Knight, HM Attorney General, on Behalf of HM, Plaintiff; and The United Company of Merchants of England, Trading to The East-Indies, Defendants
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1748 |
| Date | 01 January 1748 |
| Court | Court of the King's Bench |
English Reports Citation: 92 E.R. 734
COURTS OF WESTMINSTER-HALL
REPORTS of SELECT CASES in all the COURTS of WESTMINSTER-HALL ; also the OPINION of all the JUDGES of England relating to the Grandest Prerogative of the ROYAL FAMILY, and some Observations relating to the Prerogative of a QUEEN CONSORT. By the Right Honourable JOHN LORD FORTESCUE, late one of the JUSTICES of the COMMON PLEAS. 1748. [1J de term. sanct. hill. 10 ann^e resins. in the exchequer. sib edwabd northey, knight, her majesty's attorney general, on behalf of Her Majesty, Plaintiff; and the united company op merchants of england, trading to the east-indies, Defendants. The information. What is the true method of computing the duties on unrated East-India goods upon Stat. 2 Ann. and several other statutes ; and what allowances are to be made. The information sets forth, that by the laws and statutes of this realm, there are several customs, impositions, and other duties payable to Her Majesty, her heirs and successors, at the Custom House, upon goods, wares and merchandizes imported from Persia, China, or the East-Indies : in all those duties there is a distinction between the gross duties and neat duties. The gross duty is the sum per cent, given or granted by the several Acts of Parliament, which direct small allowances to be made thereout to the merchants for prompt payment; and those allowances being deducted, the remainder is the neat duty payable to the Crown : all which duties are to be collected and levied in such method, and with such abatements and allow-[2]-ances as are thereby prescribed, viz. where any of such commodities are particularly rated in the book of rates, there the said duties are to be collected and levied according to such rates. But where any of the said commodities are not mentioned or set down in the said book of rates, nor any value put upon them, there the value of such goods according to which the duties are to be paid, (except coffee) are to be reckoned according to the gross price at which such goods shall be sold openly and fairly, by way of auction, or by inch of candle; making such allowances only out of the same, as are provided by an Act made 2 Annse Reginse, iutitled, An Act for Granting to Her Majesty an Additional Subsidy of Tonnage and Poundage for Three Years, and for Laying a Duty on French Wines, and for Ascertaining the Value of Unrated Goods, Imported from the East-Indies, (which Act, by another Act 4 Anna, is continued for ninety-eight years). By which Act it is enacted, that out of the value of the said goods so to be ascertained by the price at the candle, there should be a deduction and allowance made of so much as the neat duties, payable to Her Majesty for the same goods respectively, do amount unto (except the duty of 51. per cent, payable to the Queen for the use of the company) and of so much as the company, bona fide, shall 734 FOETMCUE.S DE TERM. SANCT. HILL. 10 ANN^E, IN THE EXCHEQUER 735 allow for prompt payment to the persona, who, at such sales shall buy the said gooda at times, (which is usually reckoned at 61. 10s. per cent, upon the gross price) and also upon the whole values of the said goods so to be ascertained, by the price at the candle, there shall be deducted and allowed 61. for every 1001. for the company's charges in keeping such goods, from the time of importation till the sale by the candle; and in that proportion for a greater or lesser value. By which said clause, the values of such unrated goods, according to which the duties are to be collected, must be such values as remain after the three deductions and allowances before-mentioned are made out of the gross price or value at which the goods are sold by the candle; and when those allowances are deducted out of the gross price, the duties are to be collected and paid for the remaining sum. [3] The allowance of the neat duties is appointed to be only of such neat duties as are payable to the Crown, that is, what the Crown actually receives for the same goods respectively; which, for an example, in the case of china ware, are computed at 291. 19s. 7Jd., in every 1001. gross value. Therefore deducting the 291. 19s. 7|d., together with 61. 10s. for prompt payment to the buyer at the time, and 61. for charges in keeping the goods till sale, making in all 421. 9s. 7Jd. out of each 1001. gross value of china wares sold, the remaining sum, according to which the duties are to be reckoned and collected, will be 571. 10s. 4£d., and no less; and according to that proportion, the Crown is intitled to receive for duties, in every 1001. gross value of china wares so sold, the said sum of 291. 19s. 7Jd.; and so pro rata for a greater or lesser value, as appears by the specimen No. 2, as was annexed to the information. By other Acts of Parliament, there is a duty of 151. per cent, laid upon muslins and callicoes, over and above all other duties ; which duty is to be reckoned according to the gross price at which such goods are sold : and if the same be paid to the Crown within twenty days after the sale (such sale being made within twelve months after the importation thereof) there is a discount of 51. per cent, allowed, which reduces the said 151. to 141. 5s. per cent, and therefore to ascertain the other duties chargeable upon that commodity, there must be a reduction of the said 151. to 141. 5s. per cent, out of every 1001. gross price, as well as of the said other three allowances of 61. 10s. and 61. and of the other neat duties, actually paid to the Crown, computed at 191. Os. lid. which said four allowances making together 451. 15s. lid. being deducted out of each 1001. gross price, the remaining sum, according to which the said other duties are k be collected for callieoes and muslins will be 541. 4s. Id. and no less. And the information further sets forth, that between the 8th of March 1703, the time the said Act of Parliament commenced, and the 12th of February 1711, the defen-[4]-dants had imported into this kingdom great quantities of unrated goods from the East-Indies, and other parts, liable to pay the several duties charged upon the same, which they had long since sold, and refused to pay the Crown the duties for the same, according to the computations in the specimens No. 2 and 4, which the Attorney General annexed to the information, and prayed that they might be taken as part thereof; and that the defendants took advantage of the practice formerly used by the officers of the customs, who in computing the said duties, bad deducted more out of the gross price for the noat duties than what ought to be deducted...
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