Court Of Exchequer, Nov. ...
'tSr. 15IaTGRADI~ nmnved in this case to ise-t aieteverdict which lhad been given for the Crown, and to enter , verdict for the derentlant. Tlie learned Counsel s~tated, that the defendanat was a highly respectable mierchant of the city of London, and this trial was heard before my Lord Chief Baron, at the sittings aftcr last Trinlity Terni, at (luildihall. It w-as an informnation filed by Ilis Mlajesty's AtrorneyGerneral against &r. Tliornton; one count was for money due to the Cro-fn for certain luties on wine imported into this country, and another count in the informnation was for nioney had and received. The facts whici appepatred in evidence on the trial were these :-.The late Portuguese ambassador possessed a quan- tity of wines, which, in consequence of' his privilege, had not paid d the Custom duties on their importation: the E?cise duties, he be- lieved, had been paid. On retiring from his h omicial capacity in nhi8 country, he was anxious to dispose of the wines, and eplioyed a gentlenman, named eaddon, as his agent to ldispose or the m, and they were tranvsferred to him for that purpose. er. fiaddon re-teansifereed them to the defendanit, Thiornton, that he milght seil the saine, anid the wines were dlispoesed of by public auction by the defendant. An accousat of the sale, day by clay, was taken, and the proceeds were handed over to the agent of the h Ambasdor By the construction of the 9thu of the law e King, cap. o52, on wines being imported into this cuntr the C toms were en,powered to levy the dutieeon the sameb ; and io thewine wai landed without paying the duties, the parties landing it were rubject to a penalty; but if the duties were not paid, there was ndo longer a tea upon it, and if the wine came into the hacdsr of a thirtl person , he contended tile party were not liable. Under the 12th of Anne, ambassadors were not liable to su ;Its:if hwv r, hy ceased to be anmbassadors, and trafficked in wie eddntcntenid for a nmoment that 'They wvere not liable; bu efnat whio was couned o hs aentfortheprodce,cerainy ws nt lable to be Mr. aro (iAstat.-je easd tbe Amba-ssador, anid turned Air. BROUGseAme-.If that werete fact, whichi I do not ac~imi, I contend thiatmy client, being emploe by im tq sell the wine, waH not liable tD be called upon ta pay thedai9, whici, oughit to haxve been paid on its larding. Thle boRD CFixei- IIARo0N.-1 avsome indistinct rceollectipsn of the case, and if I am not m-istaken Mr. Brougham, youy client, Mr. Thorntoni, 'had offered to give ~m undertakiug for the pl~y- ment of thie duties. Air. BRonuGhiAat believed there was evidence to that effect. MVr. Baron GARtiOW.-.You, say that the perso,, sued waus not liable ? MNr. BRottoKAai was of opinion, that even atlomittilng thle Anfi- bassador'snsnbcrona had ceasesi, and that the duty on the wine hiad not eenpai onits mpotaton,on ts being transferred iinto the hands f anoter pary the atter nerent liable ; and as to the counrt "fo moeyhadandre~eied, icoud otapply to a third party, who recevedthe one as n eeas.Anoher point whicih he would ad- ver towas tht amirls erepriiIcedto have a certain quantity. of wine for thieir consumption, withoutgpyIng the castom duties for tli6 same i but on Its relanding thle - uty was a1wayA ~paid, or it could not be recovered from a tbird person who migbt'be engaged to reIlit.afterwards. The 7thi of Anne enacts, that' 2ll preccedings against the gooda andi cfTtsct of Foreign Ambassadors shiall be null and voicd. cldr. Baran MULLOcic.-Tbat only proves that no proceedings could be taken againxt the Ambassador. 1Mr. flRtOu GHAaf.-Not while hie continued Arnbassador; buit he contendtd that the wvines were still the Anribns'4ndor'm whien in his client's custody,'and merely soldI by him for the Ambassador. Tue Court would find a case oef1 gadiler v. Evans,"~ in l3urrough's Re- ports, in whichi moiney had been paid to Ladt Wlindsor by an agent, and the Court then held that thie party lia le was Lady %Windsor, and noL the defendant: and teegh slie mnight be privileged from ar- rest still thatdiE Bot render Lhe defndant liable. Tlhe loiOtD CHIELF BARO0N.-Take a role to show cause. COURT OF EXCHEQUER, Nov. 10. -- - IkLk; ATTORNEY.GRVr.AAr- 1,-