Excise Management Act 1827

In the United Kingdom, acts of Parliament remain in force until expressly repealed. Blackstone's Commentaries on the Laws of England, published in the late 18th-century, raised questions about the system and structure of the common law and the poor drafting and disorder of the existing statute book. In 1806, the Commission on Public Records passed a resolution requesting the production of a report on the best mode of reducing the volume of the statute book. From 1810 to 1825, The Statutes of the Realm was published, providing for the first time the authoritative collection of acts. In 1810, the Lords of the Treasury asked Nicholas Jickling to produce a Digest of the Laws of the Customs, which was published in 1815, numbering 1,375 pages from the earliest period to 53 Geo. 3. This Digest was continuously published to bring the state of the law up to date to the end of every session. In 1814, the Commission of Public Records published their 14th Report, recommending consolidation of the statute law. In 1822, the Navigation and Commerce Act 1822 (3 Geo. 4. c. 43) was passed to encourage shipping and navigation. The Repeal of Acts Concerning Importation Act 1822 (3 Geo. 4. c. 41) and the Repeal of Acts Concerning Importation (No. 2) Act 1822 (3 Geo. 4. c. 42) were passed at the same time to repealed related inconsistent or obsolete enactments. In 1823, the Customs and Excise Act 1823 (4 Geo. 4. c. 23) was passed, which consolidate the several Boards of Customs, and also, the several Boards of Excise across the United Kingdom. By a letter dated 9 August 1823, Secretary to the Treasury, John Charles Herries , asked J. D. Hume, Controller of the Port of London, to "undertake the preparation of a general law, or set of laws, for the consolidation of the customs of the United Kingdom". In 1825, eleven customs acts were passed to consolidate to all practical purposes the whole statute law of the customs by repealing the numerous existing customs statutes and replace them with new, more clearly written laws. The acts simplified tariff schedules, to make it easier for traders to understand duties, revised penalties for customs offences to ensure fair and consistent enforcement and introduced standardised procedures for customs declarations, to reduce administrative burdens and increase efficiency at ports. • Customs, etc. Act 1825 (9 Geo. 4. c. 106) • Customs, etc. (No. 2) Act 1825 (9 Geo. 4. c. 107) • Customs, etc. (No. 3) Act 1825 (6 Geo. 4. c. 108) • Customs, etc. (No. 4) Act 1825 (6 Geo. 4. c. 109) • Customs, etc. (No. 5) Act 1825 (6 Geo. 4. c. 110) • Customs, etc. (No. 6) Act 1825 (6 Geo. 4. c. 111) • Customs, etc. (No. 7) Act 1825 (6 Geo. 4. c. 112) • Customs, etc. (No. 8) Act 1825 (6 Geo. 4. c. 113) • Customs, etc. (No. 9) Act 1825 (6 Geo. 4. c. 114) • Customs, etc. (No. 10) Act 1825 (6 Geo. 4. c. 115) • Passenger Vessels Act 1825 (6 Geo. 4 c. 116) In 1825, the Customs Law Repeal Act 1825 (6 Geo. 4. c. 105) was passed to repeal 443 related enactments. In 1826, the Customs Act 1826 (7 Geo. 4. c. 48) was passed, which reversed the repeal of several statutes. == Passage ==

Leave to bring in the Excise Laws Bill to the House of Commons was granted to Sir Alexander Grant , the Chancellor of the Exchequer, George Canning and the secretary to the treasury, John Charles Herries on 30 May 1827, following a report by the Committee on Excise Duties Acts. The bill had its first reading in the House of Commons on 8 June 1827, presented by the Sir George Hill . The bill had its second reading in the House of Lords on 25 June 1827 and was committed to a committee of the whole house, which met and reported on 26 June 1827, without amendments. The bill had its third reading in the House of Lords on 27 June 1827 and passed, without amendments. The bill was granted royal assent on 2 July 1827. == Provisions ==

Section 127 of the act repealed all laws, powers authorities, rules, regulations, restrictions, restrictions, exceptions, provisions, clauses, matters and things inconsistent with the act, with an exception for things done under those acts. == Criticism ==

The terms of the repeal in section 127 of the act were criticised by Thomas Chisholm Anstey, a member of the Board for the Revision of the Statute Law for being too broad by including all enactments inconsistent with the act. == Subsequent developments ==

In 1833, eleven customs acts were passed to further amend and consolidate the customs law: • Customs, etc. Act 1833 (3 & 4 Will. 4. c. 51) • Customs, etc. (No. 2) Act 1833 (3 & 4 Will. 4. c. 52) • Customs, etc. (No. 3) Act 1833 (3 & 4 Will. 4. c. 53) • Customs, etc. (No. 4) Act 1833 (3 & 4 Will. 4. c. 54) • Customs, etc. (No. 5) Act 1833 (3 & 4 Will. 4. c. 55) • Customs, etc. (No. 6) Act 1833 (3 & 4 Will. 4. c. 56) • Customs, etc. (No. 7) Act 1833 (3 & 4 Will. 4. c. 57) • Customs, etc. (No. 8) Act 1833 (3 & 4 Will. 4. c. 58) • Customs, etc. (No. 9) Act 1833 (3 & 4 Will. 4. c. 59) • Customs, etc. (No. 10) Act 1833 (3 & 4 Will. 4. c. 60) • Customs, etc. (No. 11) Act 1833 (3 & 4 Will. 4. c. 61) In 1845, 10 customs acts were passed to further amend and consolidate the customs law: • Commissioners of Customs Act 1845 (8 & 9 Vict. c. 85) • Customs (No. 3) Act 1845 (8 & 9 Vict. c. 86) • Prevention of Smuggling Act 1845 (8 & 9 Vict. c. 87) • Shipping, etc. Act 1845 (8 & 9 Vict. c. 89) • Registering of British Vessels Act 1845 (8 & 9 Vict. c. 90) • Duties of Customs Act 1845 (8 & 9 Vict. c. 91) • Warehousing of Goods Act 1845 (8 & 9 Vict. c. 92) • Customs (No. 4) Act 1845 (8 & 9 Vict. c. 93) • Trade of British Possessions Act 1845 (8 & 9 Vict. c. 94) • Isle of Man Trade Act 1845 (8 & 9 Vict. c. 95) In 1845, the Customs (Repeal) Act 1845 (8 & 9 Vict. c. 84) was passed to repeal 26 related enactments. In 1853, Customs Consolidation Act 1853 (16 & 17 Vict. c. 107) was passed to consolidate the customs law. The whole act, except section 8, was repealed by section 320(1) of, and part I of the twelfth schedule to, the Customs and Excise Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2. c. 44), which came into force on 1 January 1953. The whole act was repealed by section 14(1) of, and part I of schedule 4 to, the House of Commons Disqualification Act 1957 (5 & 6 Eliz. 2. c. 20). == Notes ==