Court Of Exchequer, Thurs...
(Revenze Sittings after Trintity Term, brfvre the LnRU CIUEF BARAN.} A fle ZOLICITtR.-tiEUNEIAL 1ratetQ, tnat tnis was an intbrrnation filed by theeAttorney-General, wbich charged, that the defendant was indebted to the Crown in the sum of 1141. 19s. 6d., being the amount of the duties of Customs on certain wines which he had sold by'public auction. In a secondcount, he was clarged with having received the te,id duties for the ue of the Crown. Tle learned coun. sel said, that the defendant was a very respectable broker, residing in Fenchurch-street, and he betged it to be understood, that the general credit and character of A r. Thorrnton were by no means im- peached by the transaction out of which the action grew. He be. lsived that the defendant was mistaken in the view which he took of the question, but he would impute no dishonourable motive to him. He would shortly state the circuamstances which gave rise to the pre. sent claim against the defendant, on the part of the Commissioners of Customs. In January, 1*22, the then Portuguese Ambassador to the English Court, Ill. d'Oliveira, was about to leave England, and wished to get rid of his stock of wines and spirits. He therefore employed Ilir. Thornton, as a broker, to sell it. It was well known that Ambassadors were granted the privilege of im. porting wieies and spirits for the use of themselves and their households duty free; but lie apprehended that thev had no right afterwards to sell those articles without payment of the duty, Af- ter the sale of Ml. d'Oliveira's wlnes and spirits. the Commissioners of the Excise and Customs applied to Air. Thornton for the atnouint of the duties pyalsle upon them. 5M r. Thornton paid the duties which were claimed by the Excise, upon the spirits and a porion of the wines, but now, upon wlhat ground it was difficult to'imagine refused to pay the duties clained by the Commnissioiners of Customs upon the remainder of the wines. In the correspondence which the defendant had held with the Commis3ioners of' Customs on the subject, he lad more than once acknowledged his liability to pay the claim which was made against hin.. The learned counsel then read sevetal of the defendant's leteers to the Commissioners o1' Customs, in some of which be entreated to be ailowed time to procure the nioney to Pay the demsand, and in others, he thanked the Cimmissioners for thieir lndtlgence in granting that ap. plication. If the case were to rest upon ;hose lettcrs alon e, becou ld have no doubt of the result ; but he knev itat he should be entitled to the verdict of the jury, on the generai principlc, that the dues of the Crown were the first lien upon the property, and ought to be satisfled before that property could be disposed ot. Mlr. Panchard, a receiver ot Excise duties, proved, that on the 7th of February, 1822, he received from soume person, on the part of the det'endant, 1191. 12s. 6d., the amoun: of the Excise-duties on wine, SpiritS, and glass, sold at the sale of t. el'Oliveira's effects. A witness proved, that the lettew which had been read bh the Solicit r-ecneral were in the hand Vltitng of ihe defendant. Mr. Mascomb, a collector of dutim to the Board of Customs, proved that the amount of the duties ottustoms due upon the sale of wines on the same occasion was 1141. 1h 6d. This was the case for the prosecution. Mr. BROUGHAM, for the defen;tant, contended that in law his client was not liable to pay the demand irought against him on ac- eount of vatoan d,ttics. 'IjMeact-of the?gth of the late Kion -enact- ed that certain duties of customs shoupl be levied and paid upon tie importation of certain goods and peralties were enacted for the importing of such goods without the payment of those duties. But nothing was said in the act with respect so any person who miglit sell the goods after they had been imported witltout payment of' the duties. With respect to the secondcount of the information, which charged that the defendant had possessed the money for the use of the Crown, he would merely observt, ihat it would be-proved that the defendant never retained possesslen of the proceeds of thc sale, but that at the close of each day's salite handed them over to the asent of the Portuguese Ambassadcr. This would at once get rid of that couit, fir it was end of the commonest rules of law, that an action for motney had and reeeived must be brougbt at the tinse the money was in the hands of the party. 'i,he learned counsel then said, that he had almost forgotten to calf tse atien. tion of the Court te another act of Plarliament, which would put an end to the action. He aulltded to the 7th ofAtine, which was passed f'or the protection oftisepersons and property Df ForeignAmbassadors, upon the occasion of the arrest of the Russian Ambassador. Ac- cording to the construction of' that act, the goods of Foreign Am- bassadors were protected fronm all process whatever, as long as they were in their possession. The LOBD Crt!EF BARON took a note of Mr. Brouglamat's argumrents, but sald he was of opinion thatthe case should go to the Jury. i r. Henry Thornton, the son of the deftendant, was then exa- antined. He stated that his father was employed by Air. Haddon, of St. lartin's.-lare, to sell the effects of ill. d'Oliveira, and that at tlle conclusion of each day's sale, he paid the proceeds oyer to MFr. Haddon. The SOLSCITOR-GENERAL replied. Thie LORD CHIEF BARO N recemmetided the jury to find a ver- dict for the Crown, observing, that the legal questions which had been mooted by fr. Broughlam would then if any subsequent pro- ceeding took place on the part of the .IeeaAant, be decided by the highest authorities. The jury found a verdict for the CrowrnDaulsages 1141. 19s. 3d. COURT OF EXCREOUER. TItUnqSAY. JUTY A. THE KINGV. THORNTON.