only on Christmas Day, Good Friday, and the Queen's Birth Day. Six members are in attendance from the 1st January to the 10th August, and five during the remainder of the year.'

I

"They are generally (Mr. Dawson, 1603) very regular. always make a point of getting there at 10, or five minutes before or after 10, and the first thing we look at are the debentures for the repayment of drawbacks and certificates for the payment of over-entries, and under-valuations, which require the signatures of three members before they are disposed of. The minutes are read at half-past 10, and then the reserved papers are brought forward by the clerks of the different Committees. There are four Committees: the Long-room Committee, the Seizure Committee, the Payment Committee, and the Assistant-Secretary's Committee. They have each a clerk, and those clerks bring forward the reserved papers of the Committee which has sat on the preceding day, for the consideration of the Board. In those Committees a single Commissioner sits, and he has the power of deciding upon the general papers that come. If there is anything of importance, anything that requires regulation, anything that requires a Board's order, or anything that is out of the usual current of business, it is what is called 'reserved for the Board;' it is brought in by the clerk to the Chairman. After he has disposed of the minutes the Chairman calls for the clerks in regular order, and it often happens that there are perhaps eight or ten, or a dozen or more papers reserved by the Committee, so that it frequently happens that we do not get over the business of considering the applications from the different Committees till one or two o'clock, In the meantime there is the consideration of the reports to be made to the Treasury and of all those London applications, 1,198 in the course of a month, which are brought in separate papers and put upon the table of the Board; they have to be disposed of. The Commissioners take them as they can; I take five or six, another will take five or six, and we dispose of them as we can; and as soon as that is over the members go into the Committee-rooms to decide and dispose of papers that are sent from the Petitionoffice, the Long-room, and the seizure department and the payment department; they go into separate rooms to consider those papers. By the time that is done generally about three o'clock has arrived, and it often happens that very great ques

tions arise in the current business of the day which are sent from the Port of London, from the docks, and other places, which require consideration before the members of the Board, and those are discussed and decided as the Board think fit. The general routine of business embraces a vast variety of subjects which are sufficient to occupy a Commissioner, who wishes to do his duty, from 10 o'clock in the morning, with his head down to the papers till 4 o'clock in the afternoon."

Such is the course of business for which the public are told that qualified men are not qualified, and that mercantile men of business cannot efficiently perform. Whether it is on these accounts that the present Commissioners have been selected, is only known to the Treasury and the Board. But lest the country should be alarmed for the health of gentlemen called upon to discharge duties so onerous, we hasten to relieve the public anxiety by the following explanation:

To the Deputy-Chairman it is observed, (1641) “You are aware that the Treasury warrant orders the presence of the Commissioners from ten till four, and that, with a view to get through mercantile business as rapidly as possible, it is generally desirable that gentlemen should keep their time?" (1640) "I am a very early man" observes Mr. Dawson," and can get there at ten, but certainly the others come at half-past ten," for all the Treasury warrant, and the rapidity of "mercantile business." He then explains how rigid he is in enforcing the punctual attendance of all the clerks, and how the half-past ten Commissioners take by turns the duty of reproving the de

faulters.

(1642) But no minute is kept of the time at which the Commissioners arrive?—No, nor do I think it would be a fair thing to impose upon any body of gentlemen; I think it would be treating them too much like clerks ; no gentleman would shrink from the duties of his office, but he would not like a regulation which would imply suspicion and a doubt of his integrity.

(1643) You are aware that the Treasury warrant does prescribe the hours of attendance of the Commissioners?-Certainly. (1644) You must have a certain number present before you can begin business?-Yes; we must have three as a quorum.

From the same gentlemen we learn that by an Act of Parliament (30) the Commissioners are bound to sit every day, except the three usual holidays-that (33) "the holidays allowed are ten weeks in the course of the year"-and that (37) "the regular and irregular holidays together amount to about fifteen weeks in each year." It will scarcely excite surprise that these

facts should elicit from the Chairman of the Select Committee, a "mere merchant," and Mr. Tooke, "only a practical man,' the following colloquy :

(3913) It appears from the evidence of the Chairman of the Board of Customs, that each Commissioner has ten weeks recess in summer, and five weeks in winter, making fifteen weeks in the year; do you think that an excess or otherwise?

-A monstrous excess; (and with reference to the effect of long holidays, as being rather a disqualification for due attention to business when they return to their occupation, I may mention a remark that was made by a gentleman very well known, the late Mr. I had occasion one day to call there, and asking after his nephew, who was a friend of mine, he said "my nephew has gone into the country for a fortnight; and I will tell you what, Mr. Tooke, I never knew a young man go away from business for more than a fortnight, who returned to it, who was worth a farthing.")

While the Commissioners give themselves leave of absence for fifteen weeks, besides visits to Gravesend and the outports, and thus prove that their presence may at any time be dispensed with, it appears that the mere "practical men" cannot be spared from the public service more than a fortnight in the year.

"It always requires (says Mr. Boyd, 991, 994) a good deal of arrangement to get leave at all, and something must be neglected when a person goes away; there is more to do than we can get through." "In four years (996) I have not had one day."

It is not difficult to conceive the way in which such leisurely gentlemen as the Commissioners, who look upon practical knowledge only as the attribute of "base mechanicals," do their work, when they condescend to engage in it. (28) In the face of the Treasury warrant, they keep no record of the hours of attendance. (40) A Minute Book is kept, but the Minute Book gives but a very small fraction of the business conducted at the Board! It was found to be very cumbrous !! . . . . The Minute Book does not give anything like an adequate idea of the business transacted.

(41) Nor would it (dryly observes Mr. Mitchell), in that case, give any adequate idea of How the business is transacted? -Certainly not.

(42) If we had the minute-book, we should not be aware, for instance, whether petitions of merchants on questions of for

feitures were decided by one Commissioner, or by all the Commissioners ?-No.

It will create no surprise, therefore, that the Chairman should (48) not hesitate to commence business with three or four Commissioners . . . . . and after that . . . . . (49) one member of the Board constitutes a Committee.

Having explained (54) that the Chairman regulates the whole business of the Board, and assigns to each Commissioner his duties, which, after hearing the minutes read, consist in resolving himself into a committee of one, he confesses that one Commissioner (771) takes all matters relating to the conduct of officers . . . and all promotions-another decides all long room and warehousing business-a third regulates all payments, revenue, and expenditure-a fourth, all colonial questions-(773) and a fifth, the entire department of seizures, fines, and forfeitures, having the sole discretion of ordering or staying prosecutions, dealing with ad valorem cases, smugglers and confiscations, and applying to the Board only when his sagacity considers it necessary to remember that two heads are better than one.

Such Commissioners of course require no advice from anybody. (1526) In 1881, Mr. Dean strenuously urged the importance of repeated personal visits by the "Committees" of one, to all the London Docks, Quays, and Warehouses, to learn their business, and see that their officers did theirs. In 1841, the Commissioners (1527) of Inquiry strongly renewed the recommendation. In 1849, the Treasury stated they "would be glad to learn (1528) that the Commissioners of Customs have adopted arrangements for carrying their concurrent recommendations into effect." In April of that year, the Board itself assured the Treasury (1529) that they had issued an order that committees of one should visit every Dock, Quay, &c., for a week in every month; but although each Commissioner takes fifteen weeks vacation out of fifty-two, the Select Committee was assured by the Deputy-Chairman, in 1851, that (1533) it was not practicable' to do it once a week; no Commissioner could do it.. (1534) The practical (!) officers do it ;-they have their apartments there; but to expect that in the middle of a snowy week in December ▲ COMMISSIONER could go out every day, and walk from one end of the Docks to another is absurd."! Admirals must encounter the perils of the deep, and the rigours of all climates. Generals must lie hard, fare scantily, bivouac, brave all weathers and seasons, stand wind and rain for days and nights together-but a Commissioner of Customs cannot walk through the Docks. It is all very well for Mr. Dean to advise, and the Commission of 1841 to order, and the Treasury in 1849 to command, and the Board itself to issue make-believe minutes in April, 1849, to assure their lordships that the Commissioners are about to put their orders

"can

into execution" but the Commissioners (273) have found no very great advantage has arisen from very frequent inspections."-The Chairman (274) "cannot give the Committee a notion how often any dock or quay is visited by the Commissioners.". "We PRESUME (277) that the officers are doing their duty till we find something amiss."-"There are officers (281) whose especial business it is"-the Inspectors-General, indeed, "have no other duty to perform."-Mr. Dawson (283) "I can not say any great benefit arises from those visitations." ascertain everything (1531) just as well in the Board-room at the Custom-house, as I can by a visitation of the Docks. The moment a Commissioner goes there, his arrival is known; it is circulated through the docks-the Custom-house officers and the Dock officers are sure to be found at their posts." " I seldom ever went into a dock (1537) but I was followed by 20 or 30 people, saying, "There is the Deputy-Chairman, he is going so and so. It was the most ridiculous thing that could possibly be. I was ashamed of it at last." (1539) "I do not know what the other Commissioners do."

So much for recommendations of Chairman, Commissioners, "My Lords of the Treasury," and Minutes of the Board. Fifteen week's holiday must be maintained-therefore the Commissioners cannot visit monthly for a week.-Besides it is not their business-moreover the Inspector-General has nothing else to do-also snowy days in December are highly disagreeable and, to conclude, it was "perfectly ridiculous,' and the Deputy-Chairman was "at last ashamed of it."

§ 4. IS THE BOARD OF ANY USE?

EVIDENCE such as that referred to in the preceding sections was calculated to engender an impression in the minds of the Committee, that the utility of the Board of Customs was not great, and that purposely it might altogether be dispensed with to the saving of the revenue, and the advantage of Commerce. The idea speedily developed itself.

Mr. Tooke (3910) was first asked if he did "not think that eight Commissioners were more than necessary"-to which cautious question, the reader will no doubt anticipate the reply. Mr. Forster followed up this experiment by observing, "One (4013) of the evils arising from the present constitution of the Board of Customs you consider to be, that it renders the Commissioners, not being themselves practically acquainted with business, more dependent upon the subordinate officers of the establishment, than they would be 18 they were men of business?" And the cruel answer of Mr. Tooke was, "Exactly so!" In this opinion, the witness appears to be in respectable