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have passed. The exporter then enters the goods outwards, as in the common way of exportation. The cocket granted upon this occasion is called a certificate cocket, and differs a little in form from common over sea cockets. Notice of the time of shipping is to be given to the fearcher, who attends the shipping, examines and ascertains the quantity, and returns the cocket endorsed, to the officers who granted it: all other proceedings at clearing the vessel are the same as in ordinary cases. Some time after the departure of the vessel, the merchant exporter may apply to the collector and comptroller for the drawback, who will thereupon make out a debenture, on a proper stamp, containing a distinct and clear narrative of the whole proceeding, with the merchant's oath, that the goods are really and truly exported to parts beyond the seas, and not re-landed, nor intended to be re-landed, or brought on fhore again; and also the searcher's certificate of the quality and quantity of the goods, and the time of fhipping underwritten. The debenture being thus duly made out, and sworn to, the branches of duty to be repaid are indorsed, the merchant's receipt taken below, and the money due paid. Much of this business is rendered unneceflary, as already has been ftated, by the bonding system.

EXPORTATION. When it is intended to export goods, four bills of entry are written and delivered at the custom house to the collector or his clerk, by whom the duties are calculated and received. On payment, a cocket, certifying the payment of the duty or regular entry of the goods, is made out, which, before they are fhipped, the exporter delivers to the searcher, with notice of the time when they are to be embarked. The searcher will attend and examine, and count, weigh, or measure the goods; which done, they are put on board, and the searcher certifies the quantity shipped on the back of the cocket, which is then returned to the principal officers, with whom it remains till the master comes to clear. When the master comes, the cockets for all the goods on board are collected, and entered in what is called a report outwards, on the inafter's declaring the faid cockets to contain a true account of his whole cargo. To this report the master makes oath before the collector and comptroller, pays his clearing charge, his cockets are delivered, and he is at liberty to proceed on his voyage. When goods intitled to bounty are exported, the merchant (after entering them, and taking out a cocket as before directed) is to give bond for the exportation; and the oilicers ought to be more than ordinarily careful, and exact in taking the quantities, and examining whether the goods have all the legal requisites to entitle them to bounty. When the ship is failed and clear of the coast, the exporter may apply to the collector and comptroller for the debenture ; which being duly signed, the bounty will be paid him immediately at the port, if there is money on the proper branches, but if not, the debenture will be delivered to him, and he must apply for payment in London. These are the principal circumstances necessary to be observed on these points; they are subject to some local and occasional variations, as in fhipping coals, and sometimes corn, malt, or flour; but these are too minute and practical to be here detailed.

MEDITERRANEAN Passes. Ships trading to the Mediterranean, must be provided with peculiar paffes from the admiralty. The steps necessary to be taken for obtaining them are these : the surveyor of the port where the ship lies must go on board, and examine and survey her, and muster the seamen; then he is obliged to certify under his hand, to the collector of the port, the burden and building of the vessel, the number of men, distinguishing natives and foreigners, the number of guns, what sort of vessel she is, and other particulars. The collector, having received this, prepares an aflidavit, to be signed and fworn to by the master, which contains all the foregoing particulars, and likewife the name of the vessel, master, and port bound to, the time when, and place where she was built; to which is added, that she is of British property; that her last pass was delivered up; and that the master has delivered up all the países he ever had before. This affidavit is transmitted to the secretary of the admiralty, who thereupon sends down a pass, and a tond for delivering it up, after the voyage is performed. The bond, being duly executed, is returned to the admiralty, and the pass is delivered to the master.

Ships are not permitted to trade to the British plantations, or colonies, until proof be made upon oath, by one or more of the owners, that she is Britith built, and British property, and the master, and at least three fourths of the mariners, British ; and that no foreigner, directly or indirectly, has any interest therein. After this the ship is registered, and a certificate delivered to the master. Bond is also given, with one sufficient security, in the penalty of 1000l. if the vessel be under 100 tons ; or in 20001, if above that burden; that, if any of the goods of the produce of the said plantations, enumerated in several acts of parliament, be taken on board, they shall be brought by the said ship to Great Britain, and there landed. This bond may be given either in Great Britain, or in the plantations, and a certificate of the delivery must be produced in eighteen months from the date of the bond.

OFFENCES. The laws for imposing customs are frequently evaded, both by fraud in the posseffors of merchandizes which are the objects of them, and by activity and violence in contraband dealers, commonly called smugglers. In fact, the temps VOL. II.

tation ports

tation to commit there frauds is almost irrelistible: the high duties tempt many persons to adventure the seizure of their goods, as in a game of chance, against the probability of securing them and evading the payment of a heavy impoft. Those who reside near the coasts are frequently supplied with these articles, which are delivered to them in small quantities, and almoft without danger; and their success inspires others with an inclination to enjoy the same benefits. But it happens in this, as in every other traffic, that where extensive supplies are required, large capital and an accumulated stock become necesfary; numbers being engaged, and the desence of property strongly incited, affrays and murders frequently ensue; and it would become all those who by any encouragement to illicit traffic have gratified their avarice or parsimony, to reflect, when they hear of the blood which in these contests is so frequently thed, whether they can, in conscience, Itand intirely acquitted of being accettaries. Against every fraud which the ingenuity of the exporter or importer can devise for evading the revenue laws, provision has been made, by the requisition of oaths, which are perhaps taken too frequently to produce the defited effect; by penalties and forfeitures of great severity, which lay the delinquent at the mercy of any one who can detect him in his illicit practices; and by the appointment of numerous officers in every department, whose industry is guided by experience, and excited by the certainty of sharing in the property confiscated, or the penalties recovered by their

Against smugglers too, and their abettors, the laws are justly severe, ascending, according to the circumstances of offence and relistance, from forfeitare and penalty, to tranfportation and death. It is also to be observed that the offences amounting to felony, may be tried at the discretion of the attorney-general in any county in England ; and that if any officer or other person employed in the service of the revenue, is beaten, wounded, maimed, or killed, or the goods seized by him are rescued, the inhabitants of the rape, lathe, or hundred, unless the offender is convicted within fix months, forfeit one hundred pounds to the executors or administrators of any officer, who is killed, and pay damages to any officer beaten, maimed or wounded, not exceeding forty pounds, and for any goods refcued, not exceeding two hundred pounds. A reward of five hundred pounds is given for apprehending any offender ; a person wounded in apprehending him to have fifty pounds extraordinary.

OFFICERS. The duties of this extensive portion of the revenue are performed by a great variety of officers, placed, not only at the custom-house in Thames-Street, but in all the

means.

ports in the kingdom, and its dependencies. To defcribe or even to enumerate them all would require a large treatise, the most considerable are the following:

ÇOMMISSIONERS.. To the commissioners, the general controul and management of the business at the custom-house is assigned. They are appointed, as their title imports, by commission under the great seal; are nine in number, and have for salary 1260l. a-year each. When a commission is issued, the two first named are sworn before the chancellor, or chief baron of the exchequer, or master of the rolls, for the true and faithful execution, to the best of their knowledge and power, of the trust committed to their charge and inspection, and that they will not take or receive any reward or gratuity, directly or indirectly, other than their salaries, and what shall be allowed them from the crown, or the regular fees established by law, for

any service to be done, in the execution of their employment in the customs, on any account whatever. All the other commissioners take the same oath before the first two, and then any two of them can administer those which are required to all the subordinate officers in London : those in the country take the oaths before two justices of the peace; and in all cases a certificate is sent to the next sessions to be inrolled of record. These commissioners form what is termed the Board, to give directions in doubtful cases, carry into effect the orders of the treasury board with respect to the revenue, and to hear appeals and grant relief to individuals according to circumstances. They have a secretary, whose annual salary is 7104. with various clerks and other officers.

CASHIERS, PayMASTERS AND COMPTROLLERS. These form a separate office in the customs, confisting of many persons, whose business is indicated by the name of their employments. The receiver and comptroller general have each a falary of 1000l., and the rest are paid, fome by salaries, others by fees.

In all other branches of the business, and on the wharfs, numerous officers are employed.

LAW OFFICERS. There are solicitors for managing the business arising out of various departments of this extenfive branch of revenue, who have annual falaries exclusive of their fees.

The remaining officers, of whom some are employed both in the metropolis and the country, and others in the country only, may be comprized under the following heads.

SEARCHERS. It is the duty of searchers to see that no goods are imported or exported without payment of duty; they also keep entries of all cockets, &c. passed to them, and likewise of their own seizures, and account yearly for the truth of their transactions. The searcher of every head port, must have one

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able and sufficient deputy or servant at the least, to reside at all members and creeks, appointed by commissions out of the court of exchequer, for passing, shipping, clearing, &c. of ships and merchandizes.

SURVEYORS. The surveyors are a kind of inspectors and supervisors of the whole business of the customs without doors, as well by land as by water; they attend, at shipping and landing of goods, to and from foreign parts, and coastwise, to see that the proper officers regularly discharge their respective duties, and to adjust the tares of goods, &c. and they make, attest, and transmit proper accounts and certificates.

LAND-WAITERS. These persons attend at the landing of imported goods; they aflift the searchers in the execution of all cockets for the shipping of goods to be exported : and in all cases where drawbacks or bounties are to be paid on exportation, they certify the snipping thereof on the debentures. 1 COAST-WAITERS. The coast-waiters, at their respective ports, are to attend at the landing and shipping of all goods coming from, or going to any other port within Great Britain, to take an account thereof, and see that they exactly agree in quality and quantity, with the sufferances granted for the landing or shipping ; so that, under the colour of bringing or fending one fort of goods coastwise, others may not be fraudulently imported or exported.

TIDE-SURVEYORS. These persons are at all times, when his majesty's service requires it, to attend by water, to visit all ships from foreign parts, on their arrival into port, in order to put tide-waiters on board, and also in outward-bound ships which have goods on board intitled to a drawback or bounty; to see that they do their duty, and remove them when their presence is no longer necessary.

TWE-WAITERS OR TIDESMEN. These officers are placed by the tide-surveyors, on board all ships laden with goods from foreign parts, to prevent the fraudulent landing or conveying of them away without payment of duties, which is to be signified to them by a note under the land-waiter's hands : and, when they have received such note, order, or warrant, from the landwaiters, for permitting any goods to be unladen, they are to take an account of the marks, numbers, and outward package, in a book to be given them for that purpose : but they may send all small parcels of goods liable to be carried away to the king's warehouse, for fecurity of the duties, without any order, having first entered them in the said books. And during the time they are on board, they are to prevent wines from being filled up, or the package of any goods opened, and endeavour

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