have paffed. The exporter then enters the goods outwards, as in the common way of exportation. The cocket granted upon this occafion is called a certificate cocket, and differs a little in form from common over fea cockets. Notice of the time of shipping is to be given to the fearcher, who attends the shipping, examines and afcertains the quantity, and returns the cocket endorfed, to the officers who granted it: all other proceedings at clearing the vessel are the fame as in ordinary cafes. Some time after the departure of the veffel, the merchant exporter may apply to the collector and comptroller for the drawback, who will thereupon make out a debenture, on a proper ftamp, 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 feas, and not re-landed, nor intended to be re-landed, or brought on fhore again; and also the fearcher's certificate of the quality and quantity of the goods, and the time of fhipping underwritten. The debenture being thus duly made out, and fworn to, the branches of duty to be repaid are indorfed, the merchant's receipt taken below, and the money due paid. Much of this bufinefs is rendered unneceflary, as already has been ftated, by the bonding fyftem. 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 fearcher, with notice of the time when they are to be embarked. The fearcher will attend and examine, and count, weigh, or meafure the goods; which done, they are put on board, and the fearcher certifies the quantity fhipped on the back of the cocket, which is then returned to the principal officers, with whom it remains till the mafter comes to clear. When the mafter comes, the cockets for all the goods on board are collected, and entered in what is called a report outwards, on the mafter's declaring the faid cockets to contain a true account of his whole cargo. To this report the mafter 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 officers ought to be more than ordinarily careful, and exact in taking the quantities, and examining whether the goods have all the legal requifites to entitle them to bounty. When the fhip is failed and clear of the coaft, the exporter may apply to the collector and comptroller for the debenture; which being duly figned, 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 circumftances neceffary to be obferved on these points; they are fubject to fome local and occafional variations, as in fhipping coals, and fometimes corn, malt, or flour; but thefe 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 fteps neceffary to be taken for obtaining them are these: the furveyor of the port where the fhip lies muft go on board, and examine and furvey her, and mufter the feamen; then he , is obliged to certify under his hand, to the collector of the port, the burden and building of the veffel, the number of men, diftinguishing natives and foreigners, the number of guns, what fort of veffel fhe is, and other particulars. The collector, having received this, prepares an affidavit, to be figned and fworn to by the mafter, which contains all the foregoing particulars, and likewife the name of the veffel, master, and port bound to, the time when, and place where he was built; to which is added, that he is of British property; that her last pafs was delivered up; and that the mafter has delivered up all the paffes he ever had before. This affidavit is transmitted to the fecretary of the admiralty, who thereupon fends down a pafs, and a bond for delivering it up, after the voyage is performed. The bond, being duly executed, is returned to the admiralty, and the país is delivered to the mafter. 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 British built, and British property, and the mafter, and at least three fourths of the mariners, British; and that no foreigner, directly or indirectly, has any interest therein. After this the fhip is registered, and a certificate delivered to the master. Bond is alfo given, with one fufficient fecurity, in the penalty of 1000l. if the veffel be under 100 tons; or in 2000/. if above that burden; that, if any of the goods of the produce of the faid plantations, enumerated in feveral acts of parliament, be taken on board, they fhall 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 acertificate of the delivery must be produced in eighteen months from the date of the bond. OFFENCES. The laws for impofing customs are frequently evaded, both by fraud in the poffeffors of merchandizes which are the objects of them, and by activity and violence in contraband dealers, commonly called mugglers. In fact, the tempI VOL. II. tation tation to commit there frauds is almoft irrefiftible: the high duties tempt many perfons to adventure the feizure of their goods, as in a game of chance, against the probability of fecuring them and evading the payment of a heavy impoft. Those who refide near the coafts are frequently fupplied with these articles, which are delivered to them in fmall quantities, and almoft without danger; and their fuccefs infpires others with an inclination to enjoy the fame benefits. But it happens in this, as in every other traffic, that where extenfive fupplies are required, large capital and an accumulated ftock become neceffary; numbers being engaged, and the defence of property ftrongly incited, affrays and murders frequently enfue; and it would become all thofe who by any encouragement to illicit traffic have gratified their avarice or parfimony, to reflect, when they hear of the blood which in thefe contefts is fo frequently thed, whether they can, in confcience, ftand intirely acquitted of being acceffaries. Against every fraud which the ingenuity of the exporter or importer can devife for evading the revenue laws, provifion has been made, by the requifition of oaths, which are perhaps taken too frequently to produce the defited effect; by penalties and forfeitures of great feverity, 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, whofe industry is guided by experience, and excited by the certainty of sharing in the property confifcated, or the penalties recovered by their means. Against fmugglers too, and their abettors, the laws are justly fevere, afcending, according to the circumstances of offence and refiftance, from forfeitare and penalty, to tranfportation and death. It is alfo to be obferved 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 perfon employed in the fervice of the revenue, is beaten, wounded, maimed, or killed, or the goods feized by him are refcued, the inhabitants of the rape, lathe, or hundred, unless the offender is convicted within fix months, forfeit one hundred pounds to the executors or adminiftrators 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 perfon wounded in apprehending him to have fifty pounds extraordinary. OFFICERS. The duties of this extenfive 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 ports ports in the kingdom, and its dependencies. To defcribe or even to enumerate them all would require a large treatise, the moft confiderable are the following: COMMISSIONERS.. To the commiffioners, the general controul and management of the business at the custom-house is affigned. They are appointed, as their title imports, by commiffion under the great feal; are nine in number, and have for falary 1200l. a-year each. When a commiffion is iffued, the two first named are fworn before the chancellor, or chief baron of the exchequer, or mafter of the rolls, for the true and faithful execution, to the beft 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 falaries, and what fhall 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 commiffioners take the fame oath before the first two, and then any two of them can administer thofe which are required to all the fubordinate officers in London: thofe in the country take the oaths before two juftices of the peace; and in all cafes a certificate is fent to the next feffions to be inrolled of record. Thefe commiffioners form what is termed the Board, to give directions in doubtful cafes, carry into effect the orders of the treafury board with respect to the revenue, and to hear appeals and grant relief to individuals according to circumstances. They have a fecretary, whose annual falary is 710l. with various clerks and other officers. CASHIERS, PAYMASTERS AND COMPTROLLERS. These form a feparate office in the cuftoms, confifting of many perfons, whole bufinefs is indicated by the name of their employments. The receiver and comptroller general have each a falary of 1000l, and the reft are paid, fome by falaries, others by fees. In all other branches of the bufinefs, and on the wharfs, numerous officers are employed. LAW OFFICERS. There are folicitors for managing the bufinefs arifing out of various departments of this extenfive branch of revenue, who have annual falaries exclufive of their fees. The remaining officers, of whom fome 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 fearchers to fee that no goods are imported or exported without payment of duty; they also keep entries of all cockets, &c. paffed to them, and likewife of their own feizures, and account yearly for the truth of their tranfactions. The fearcher of every head port, must have one 1 2 able able and fufficient deputy or fervant at the least, to refide at all members and creeks, appointed by commiffions out of the court of exchequer, for paffing, fhipping, clearing, &c. of ships and merchandizes. SURVEYORS. The furveyors are a kind of inspectors and fupervisors of the whole bufinefs of the cuftoms without doors, as well by land as by water; they attend, at fhipping and landing of goods, to and from foreign parts, and coaftwife, to fee that the proper officers regularly discharge their respective duties, and to adjust the tares of goods, &c. and they make, atteft, and tranfmit proper accounts and certificates. LAND-WAITERS. Thefe perfons attend at the landing of imported goods; they affift the fearchers in the execution of all cockets for the fhipping of goods to be exported: and in all cafes where drawbacks or bounties are to be paid on exportation, they certify the nipping thereof on the deben tures. COAST-WAITERS. The coaft-waiters, at their refpective 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 fee that they exactly agree in quality and quantity, with the fufferances granted for the landing or fhipping; fo that, under the colour of bringing or fending one fort of goods coaftwife, others may not be fraudulently imported or exported. TIDE-SURVEYORS. Thefe perfons are at all times, when his majefty's fervice requires it, to attend by water, to vifit all thips from foreign parts, on their arrival into port, in order to put tide-waiters on board, and alfo in outward-bound fhips which have goods on board intitled to a drawback or bounty; to fee that they do their duty, and remove them when their prefence is no longer neceffary. TIDE-WAITERS OR TIDESMEN. Thefe officers are placed by the tide-furveyors, on board all fhips laden with goods from foreign parts, to prevent the fraudulent landing or conveying of them away without payment of duties, which is to be fignified to them by a note under the land-waiter's hands: and, when they have received fuch 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 purpofe: but they may fend all fmall parcels of goods liable to be carried away to the king's warehoufe, for fecurity of the duties, without any order, having first entered them in the faid 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 to |