were continued, a rebate or deduction of duty is made, under the name of a drawback. Befides the duties on imports and exports, there are fome on goods carried coaft-ways, the policy of which is queftionable; and a new, important, and judicious duty on fhips arriving in British ports, called tonnage.

THE BONDING SYSTEM. A great objection to the system of customs in general was, the neceffity it impofed on merchants of paying in advance large fums of money for duties, obliging them to confine their trade, or borrow, at a difadvantage, monies which they frequently could not obtain again from the confumer. These inconveniences, and the remedy for them were in the contemplation of Sir Robert Walpole, who had projected a plan for receiving the goods of merchants into warehoufes, under the joint cuftody of the proprietor and of government, and not demanding the payment of duty till a fale was effected. This fimple and rational plan was at that day prevented from taking effect by the prevalence of party, but in a more happy period it was re-introduced to the notice of parliament by Mr. Pitt, and carried into practice by his fucceffor, Mr. Addington. If the plan is capable of extenfion, no means for attaining that end ought to be omitted; fince it contains within itfelf every poffible recommendation; it is equally beneficial to the ftate, to the merchant, and the confumer, and obviates at once the inconveniences and frauds attending the allowance of drawbacks. By the act which eftablishes this fyftem, (43 Geo. III. c. 132.) goods may be landed and warehoufed as follows: at the Isle of Dogs, in warehoufes belonging to the West India Dock Company, without payment of cuftoms, and on bond to the excife for the duties payable to that part of the revenue, certain fpecified articles, containing in grofs, the whole produce of the West India Colonies'; at the London Docks, the following articles, not being the produce either of the Eaft or Weft Indies: rice, tobacco, wine, brandy, geneva, and other spirits; at places to be approved by the commiffioners of the customs, and on bond with one fufficient furety, a great number of other articles, including mott of the materials for fhip-building, cork, brimstone, kelp, mahogany, fkins, tallow, and oil; and in warehouses to be approved by the lords of the treasury, a long lift of articles, too numerous to fpecify. The lords of the treasury, or the privy council, may alfo at any time add to the articles by publication in the London Gazette, and the like privileges may be extended to other ports in Great Britain, which from the nature and extent of the trade there carried on, the convenience of the fituation, and the fecurity of the revenue by the conftruction of docks and warehouses, properly adapted for the reception and safe cuftody of goods, may be en

titled to it. This act, it is juftly obferved, grants facility to the British merchants, and will convince those of foreign countries, that they may fend their property to this island, either for fecurity or a market, without reftraint, or incurring other than ordinary charges; on the whole, it is fimilar to, or on the footing of, a free port, but fuperior to fome, fince there is no ad valorem duty paid.

CONSOLIDATION OF DUTIES.

Another great improvement

in the customs ought not to be unnoticed, it is the confolidation, or fimplification of the duties, effected by Mr. Pitt in 1787. It would at first fight appear almoft incredible, to what an extent the numerous rates impofed on different articles had proceeded, how complicated, how embarraffed with fractions, and fubject to difputes almoft every part of this revenue was become, from the accumulation of duties laid at different periods, and in various proportions. The fubject had not efcaped the attention of Lord North, but the weighty cares of his administration, and the perpetual oppofition with which he was harassed, prevented him from paying the attention it required. Mr. Pitt brought forward, in time of peace, a feries of regulations for removing this evil, which were included in three thoufand feparate refolutions; but fo well and fo effectually arranged, as to gain for the minifter the cordial support, and warm eulogy of the moft vehement opponents of his other measures. The fyftem thus ably and aufpiciously begun was brought to perfection by a general act, 43 Geo. III. c. 68.

CUSTOM HOUSE. Until the reign of Queen Elizabeth, great frauds were practifed in this department of the revenue by the introduction and export of goods from small and obscure creeks or places where no custom houfe officer was attending, or by the corruption of thofe officers, or by other fraudulent and undue practices. In the first year of this illuftrious princess, an act pafled prohibiting the landing of any goods, except at fuch places as fhe by commiffion fhould appoint. In pursuance of this ftatute the lord treafurer, under treasurer, and chancellor of the exchequer, published her pleasure with respect to divers ports of the kingdom, and for London they drew up a declaration, determining what particular quays, wharfs, and ftairs fhould be allowed for landing and difcharging all manner of merchandizes, and made other regulations for fecuring the payment of duties. In the neighbourhood of thefe wharfs, on the fouth fide and not far from the east end of Thames-ftreet, a cuftom houfe had been erected as early as the year 1385, by John Churchman, fheriff of London; but its benefits were fuperfeded by the irregular manner in which those duties had hitherto been paid. The advantage of the plan adopted by

Elizabeth,

Elizabeth, was fpeedily manifefted in the augmentation of revenue, which in her reign advanced from 14,000l. to 50,000/ a year. She caufed a new cuftom houfe to be built on the former fpot, which being confumed by the fire in 1666, and that erected in its ftead being deftroyed by the fame calamity in 1718, a new one was founded, which ftill fubfifts. Of the building it is unneceffary to fpeak, convenience is its fole recommendation; it is well fituated for bufinefs, as before it, fhips of three hundred and fifty tons can lie and discharge their freights. The business of the customs is principally tranfacted in the apartment called the Long Room, where numerous perfons are employed in receiving the proper payments and fecurities, adminiftering the oaths required by the revenue laws, and making out the various papers and certificates requifite for the fafety both of the public rights, and the property of individuals.

It will not be poffible in this work to enumerate the various kinds of goods fubjected to the cuftoms, but a general outline of the manner in which the bufinefs is tranfacted, may be confidered as poffeffing fome utility and intereft.

ENTERING GOODS ON IMPORTATION. When foreign goods are imported, the mafter of the veffel, on his arrival, muit go to the custom houfe and report his cargo on oath. The merchant may enter and land his goods at any time within twenty days from the date of the maiter's report: to do which in the most advantageous manner, he muft write and fign five bills of entry, one must be in words at length, and is called the warrant, the other four may be in figures. These five bills the merchant delivers to the collector, or his clerk, who afcertains the duties, which must be difcharged, or a bond entered into for the payment on delivery from the public warehouses, before the goods can be landed. Thefe requifites being complied with, the warrant is duly perfected, figned, and delivered to the land waiters appointed to attend the delivery, together with blue books, wherein an account of the delivery is to be entered. The goods are then landed, examined, and the quantities taken. If the merchant is found to have entered lefs than the quantity configned to him, he must pass post entries, and pay the duties for the goods fhort entered, in the fame manner as was obferved in paffing the prime entries; but if, on delivery, an over entry appears, he may apply to the collector to have his entries altered, and the overplus duly repaid; which may be done, if he applies, before the collector and comptroller have posted the entry in the king's books, upon his making fatisfactory proof that no fraud was committed: but, if the entry be pofted before he applies, then the duty

muft

must be repaid by certificate of over entry. It fometimes happens, that goods are fent by merchants to fell by commiffion, and arrive before the invoice. In this, and fimilar cafes, when the merchant cannot make any tolerable conjecture at the quantities, and perhaps knows not the fpecies, or proper denomination of the goods, the law permits them to be landed by bills of fight or view. The merchant makes a depofit in the hands of the collecior, of as much money as the duties are imagined to amount to, or rather more, then the bill of fight is made out, and given to the proper officers; who must examine and take the quantity of the goods, and make their report to the collector the next day, or render themselves liable to the penalty of one hundred pounds in cafe of failure. According to the report the entries are paffed, and the duties paid, in the fame manner as they would have been, had there been no occafion for a bill of fight. If the officers cannot go through the examination in one day, they muft report their day's work to the collector, as being in part of the fight; for which the merchant muft pafs entries, and pay duty, and fo proceed till the whole bill of fight is completed. Goods not rated in the book of rates are often imported, in which cafe, the duties are to be charged according to the value of the goods upon oath, by which value is to be understood the value at the port of importation at that time, exclufive of the duty. The merchant is to obferve, that if he undervalues his goods, the law empowers the officers to take and fell them; and, after repaying him the duties, according to the value he fat upon them, together with the faid value, and alfo ten per cent. thereon, the furplus, if any, is to be confifcated to governa

ment.

The process on board the fhip, and on the quays is as follows: the tidesmen on board the fhip, keep a tally account of the delivery in blue books; the land waiters on the quays, under the infpection of the land furveyors, enter in their blue books not only the number and quality, but alfo the quantity of the goods delivered. The defign of the delivery is to ascertain the quality and quantity of the goods, which is chiefly incumbent on the land waiters; who are to take care that the goods delivered agree in these particulars with the entry. The qualities of goods are always known to the merchants; the officers in determining them, muft rely on experience, and the descriptions in the books of rates. The quantities are to be determined either by number, weight, or measure, according as the goods are rated in the book of rates. To enable either merchants or officers to do this, they fhould be well fkilled in arithmetic, gauging, and menfuration. If it appears, on delivery, that

goods

goods have received damage, the furveyor and land waiters make their report on the back of the warrant, and return it to the collector and principal officers; who chufe two indifferent and experienced merchants to view the goods, and upon oath to determine de quantum of the damage. Then the furveyor and land waiters, certifying that the goods viewed by the merchants are the fame for which duty was paid; a certificate of the whole proceeding is made out, and a proportional reftitution of duty is made to the merchant. If, on delivery of foreign goods, it appears that the merchant, through inadvertency or mistake, has entered and paid duty for a greater quantity than is really imported and delivered, the furveyor and land waiters must certify the cafe on the warrant, and return it to the collector and principal officers; who thereupon call on the merchant, or his known agent, to ftate on oath the quantity received, and alfo the reafon of the over entry; and the truth being con firmed by the certificate of the delivering officers, the duty for the quantity over entered is repaid. If the goods imported are entitled to a premium after entry and delivery, the officers will examine whether they are cleanfed and garbled from all dirt, drofs, &c., and in good merchantable condition, and have all the other qualifications required by law. Then the true quantities, qualities, circumstances of importation, &c. are certified at large, by the proper officers, and the certificate delivered to the importer, who, producing it to the commissioners, or proper officers, receives the premium. Portage is an allowance, or premium to masters of fhips, for making a true report of their cargoes. To obtain it, as foon as the cargo is delivered, and the duties all paid, the master must apply to the land furveyor, who will give him a certificate, that he has made a true report, and is duly intitled to portage; wherein will be alfo expreffed the amount of the branches of duty for the whole cargo, out of which portage is payable. This certificate the mafter carries to the collector and comptroller, who examine it, and compute the amount of the portage: then a portage bill is made out and figned, and the money is paid according to established rates.

DRAWBACKS. If foreign goods and merchandizes be exported within three years from the importation, reckoning from the time of the mafter's report, the greateft part of the duties firft paid are drawn back. The manner of proceeding at the custom house in this cafe is, that a certificate must be obtained of the payment of the duties inwards, from the collector and comptroller; and proof is to be made, that the goods to be exported are thofe mentioned in the certificate, by the oaths of the exporter, and the merchants through whofe hands they