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SMUGGLING (0. Eng. smeogan, smugan, to creep, with the See also:idea
of secrecy), a See also:breach of the See also:revenue See also:laws either by the importation or the exportation of prohibited goods or by the evasion of customs duties on goods liable to See also:duty. Legislation on the subject in See also:England has been very active from the 14th See also:century down-wards. In the reign of See also:Edward III. the illicit introduction of See also:base See also:coin from abroad led to the See also:provision of the See also:Statute of Treasons 131, making it See also:treason to import counterfeit See also:money as the money called " Lushburgh." Such importation is still an offence, though no longer treason. After the Statute of Treasons a vast number of acts dealing with smuggling. were passed, most of which will be found recited in the repealing See also:act of 1825. In the 18th and the See also:early years of the 19th century, smuggling (chiefly of See also:wine, See also:spirits, See also:tobacco and See also:bullion). was so generally practised in See also:Great See also:Britain as to become a See also:kind of See also:national failing. The prevalence of the offence may be judged from the See also:report of See also:Sir J. See also:Cope's See also:committee in 1732 upon the frauds on the revenue. The smuggler of the 18th century finds an apologist in See also:Adam See also: Smuggled and prohibited goods are liable to forfeiture. See also:Officers of customs have a right of See also:search of vessels and persons. Fraudulent evasion or attempted evasion of customs duties renders the offender subject to forfeit either See also:treble the value of the goods or £See also:loo at the See also:election of the commissioners of customs. Heavy penalties are incurred by resistance to officers of customs, See also:rescue of persons or goods, assembling to run goods, signalling smuggling vessels, See also:shooting at vessels, boats, or officers of the See also:naval or revenue service, cutting adrift customs vessels, offering goods for See also:sale under pretence of being smuggled, &c. Penalties may he recovered either by See also:action or See also:information in the See also:superior courts or by See also:summary proceedings. In criminal proceedings the See also:defendant is competent and compellable to give See also:evidence. The See also:Merchant See also:Shipping Act 1894 makes any See also:seaman or apprentice, after conviction for smuggling whereby loss or damage is caused to the See also:master of owner of a See also:ship, liable to pay to such master or owner such a sum as is sufficient to reimburse the master or owner for such loss or damage, and the whole or a proportional See also:part of his See also:wages may be retained in See also:satisfaction of this liability. Additional provisions as to smuggling are also contained in the Customs and Inland Revenue Act 1879, and the Customs and Inland Revenue Act 1881. A smuggling See also:contract is generally illegal. But it may be valid, and the vendor may recover the See also:price of goods, even though he knew-the buyer intended them to he smuggled, unless he actually See also:aids in the smuggling so as to become particeps criminis. Contracts to defraud the revenue of a See also:foreign See also:state are, according to See also:English decisions, not illegal. There is a See also:German decision, more consonant with See also:international morality, to the opposite effect. The penalties for smuggling in the United States will be found mainly in tit. xxxiv. ch. io of the Revised Statutes. The seaman guilty' of smuggling is liable to the same penalty as in England, and in addition to imprisonment for twelve months, s. 4596.
See See also:Stephen Dowell's See also:History of See also:Taxation (2nd ed., 1888), and See also:Luke See also:Owen See also:Pike's History of Crime in England (1873-1876); and for See also:general accounts of smuggling see W. D. See also:Chester, See also:Chronicles of the Customs See also:Department (1885) ; H. N. See also:Shore, Smuggling Days and Smuggling Ways (1892); See also:Alton and See also: Additional information and CommentsThere are no comments yet for this article.
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