The Queen against The Commissioner of Excise
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1845 |
| Date | 01 January 1845 |
| Court | Court of the Queen's Bench |
English Reports Citation: 115 E.R. 367
QUEEN'S BENCH
S. C. 14 L. J. Q. B. 179; 9 Jur. 618.
the queen against the commissioners of excise. 1845. Although stat. 3 & 4 W. 4, e. 52, s. 40, in general terms authorizes importing into the United Kingdom any goods of the produce or manufacture of Guernsey, Jersey, &c., from the said islands on payment of countervailing duties, such goods are nevertheless subject in this country to the internal regulations and restraints which may be imposed by the Commissioners of Excise under sect. 52, so far us the same will apply to imported goods (a). And the Commissioners of Excise having made an order that manufactured spirits of the Channel Islands of the denomination of British brandy or British compounds (defined by stat. 6 G. 4, c. 80, s. 101, and 5 & 6 Viet. c. 25, s. 6) should not be admitted by permit into the stocks of rectifiers and dealers in the United Kingdom, but that plain spirits, certified to be the produce arid manufacture of those islands, might be so admitted, subject to all the regulations affecting British plain spirits, and care being taken that, under this order, no rectified or coloured or compounded spirit should be admitted. Held, that the commissioners might legally refuse to grant permits for delivery to a dealer in London of spirits imported from Jersey, on request notes which did not sufficiently describe the spirits to shew that they were admissible under the order. Although, on application for a mandamus, it was stated on affidavit that the spirits were in fact made of materials the growth, produce and manufacture of Jersey and of the United Kingdom ; that the countervailing duty had been paid ; and that delivery warrants from the proper officer of the Customs had been lodged at the Permit Office. [S. C. 14 L. J. Q. B. 179; 9 Jur. 618.] Hill, in last Michaelmas term, obtained a rule nisi for a mandamus calling upon (a) See stat. 8 & 9 Viet. c. 84, s. 2, and 8 & 9 Viet. c. 8G, ss. 42, 55. 368 THE QUEEN V. THE EXCISE COMMISSIONERS 6 Q. B. 975. the Commissioners of Excise to grant permits for and in respect of the two casks [976] of spirits, imported from the Channel Islands, mentioned in the affidavit on which the rule was applied for. The affidavit, sworn by John Brodie, of St. Helier's, Jersey, distiller, stated that he, in last October, manufactured in Jersey one hogshead, containing fifty-six gallons, of plain spirits, not sweetened, of materials the growth, produce and manufacture of the said island and of the United Kingdom. That, for the purpose of exporting the same, his partner made a declaration, before a magistrate of Jersey, that the spirits were made of materials the growth, produce and manufacture of the Island of Jersey and the United Kingdom only, and that no article of foreign growth or produce formed a component part thereof; which declaration was, according to the usage of the said island, delivered to the controller or collector of the Custom House there, and to the lieutenant governor of the island. That the lieutenant governor thereupon granted a certificate of the proof contained in the said declaration, also stating the British ship " Atalanta " to be the ship in which, and Southampton the port of the United Kingdom to which, the spirits were to be exported ; which certificate was delivered to the master of the "Atalanta." That the spirits were accordingly imported into Southampton by the said ship. That deponent was informed, and believed, for reasons which he stated, that the master delivered the certificate to the controller of Customs at Southampton, and made a declaration before such controller that the certificate was received by the master at Jersey, being the place where the said spirits were taken on board; and that the spirits were the same as were mentioned in the certificate. That the said spirits were afterwards sent from Southampton to the London Docks, where they remained under bond, and [977] that the proper entry thereof was made, and the full duty chargeable thereon, 231. 2s. 3d. (being at the rate of 7s. lOd. per gallon, proof), paid to the proper officer at the Custom House, London, by deponent's agent, who thereupon obtained from such officer a red ink duplicate of the entry of the said spirits, in which entry and duplicate are stated the particulars of the said spirits, with an acknowledgment written thereon of the payment of the said duty. The deponent then made a similar statement with respect to one hogshead of coloured spirits, not sweetened, containing fifty-five gallons, and exported from Jersey to London in the British ship "Navariuo." He then stated that he was informed and believed that it is the usage and practice of the officer of the Customs having the charge of goods, after the duty thereon has bean paid, to transmit a warrant under his hand, containing a certificate of the particulars of such goods, and a duplicate thereof, to the proper officer of the Customs At the London Docks, which duplicate is given to the permit officer of the Excise at such docks, and is the sole authority for the latter to make out and deliver permits for the goods therein described. That deponent, with his attorney Mr. Curtis, called at the Permit Office of the Excise at the London Docks, and the permit officer then informed deponent...
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