in a letter stating that they require such a sum for their expenses, for travelling expenses and for subsistence. They are allowed their bare travelling expenses, whether it is by steam or by railway, or by posting; a great deal of it must be done by posting, in going backwards and forwards to the creeks, to which there is no railway. They pay their tavern and hotel bills, and bills of that kind, and they send in the account, and they just get their expenses, and their salary, and that is all. (1774. Mr. Alderman Thompson.) They make out an account? They make out an account; but in other departments. the Commissioners of Inland Revenue, the Commissioners of Taxes, and even Special Commissioners of the Income Tax, who are only subordinate officers, have three guineas a day allowed them, whilst the Commissioners of Customs have nothing but their expenses for breakfast, dinner, supper, and waiters and chambermaids. The habits of men differ; I could not go out except I took my servant with me. Other Commissioners go without them; therefore an invidious comparison may be drawn between the expenses of those Commissioners who do not care about their comfort so much as I do; therefore I would rather have it settled in any way, I do not care what it is, so that it is settled.

"They just get their expenses and their salary, and that is all!" What a climax of official distress! And what a contrast! Other Commissioners get "three guineas a-day allowed them, whilst the Commissioners of Customs have nothing but their expenses for breakfast, dinner, supper, and waiters and chambermaids." "The habits of men differ; I could not go out except I took my servant with me." Other men,"-i.e. common Commissioners at £1200 a year-" go without them."

CHAPTER II.

BOARD ROOM BUSINESS.

"Among the branches (56) of the business of the Board, (observes Mr. Mitchell,) I have put down four: to issue rules and regulations; to consider petitions of merchants; to determine upon prosecutions; and to determine promotions."

As this arrangement of the order of enquiry appears to be logical as well as natural, it will be adopted in pursuing the present analysis.

1. RULES AND REGULATIONS.

The return, No. 12, gives the following extant code of Customs' Laws.

The above Acts form the present general code of Customs Laws.

But the following Acts, as saved by 3 & 4 Will. 4, c. 50, s. 3, and various other Acts, such as the Quarantine Act, the Wreck and Salvage Act, the Passenger Acts, the Fisheries Convention Act, the Merchant Seaman Act, the Copyright Acts, the Lighthouse, Pilotage, and Hospital Acts, impose certain duties upon the collectors and comptrollers and other officers of Customs, although they cannot be considered as directly affecting the revenue of Customs, or the management and regulation of the same, viz.

Taxation in Colonies by British Parliament
Government of Quebec.

Treaty with Portugal.

Treaties with Portugal and America.

Foreign Enlistment.

Besides these Acts of Parliament, which are for the most part framed by the Board, and smuggled through Parliament

Coal Duty in Dublin.

L. Blacker.

Keel Boats and Carriages for Loading
Coals.

Quarantine.

Disabling Irish Revenue Officers Voting

at Elections.

Apprentices in Merchant Vessels.

Coal Trade of Dublin.

Registration of Aliens.

Stamp Duties on Dice and Cards.

Passengers to North America.

Licenses for Goods transferred from Ex

cise to Customs.

Refined Sugar from Warehouses.

Duties on Crown Property on Sale.

Tobacco from Ireland.

at the end of the Session, when the vigilance of independent members is asleep, and opposition is off to the moors, the "whole" Board issue rules and regulations. "They (56) are very carefully considered before they are issued, and the minute is very often altered." To these it has been attempted, and the attempt, in some respects, effected, to give prospectively and retrospectively, the whole force and effect of an Act of Parliament. When the Board "make 61) new rules and regulations," they "print them, and stick them up about the Customs offices in the Quays." Such appears to be only publication of intricate and complicated orders, which is to entitle the Board to plead ignorantia juris neminem excusat, and to fine and confiscate all and sundry, who cannot by intuition, acquire a knowledge of them-foreigners-captains of vessels returning after long voyages-merchants who, personally, perhaps, never come near the Quays. The "General Order Book," up to December, 1839, (1279) reached 468 pages-an "average of 120 fresh orders" (1283) have been issued in each year since, "so that an addition of 1440 fresh orders has to be made to a sort of fiscal code of 468 pages; and the commercial public, at any rate (1286) is expected to read all this general order book, and all rules and regulations which have been since issued, affecting all mercantile transactions," and it has been proved, that "if they do not do so, (1287) and omit any formality, which either the laws affecting the revenue, or those rules and regulations prescribe, they would be liable to fine." See the evidence of Mr. Boyd, 1056-7. Mr. Gardner, the Assistant-Secretary, (where was the Secretary he assists?) from whom this information is extracted, is asked, seeing that "publication" of some 2000 orders means "sticking them up about the Customs offices," if "those which have been posted in the Long-Room for the last ten years all continue posted there?" (1323.)

(1324) Are you not aware that one consequence of the numerous rules and regulations, and Acts of Parliament governing the trade of the country, is, that no merchant can transact business without either having a clerk specially brought up for the purpose of doing his Custom-house business, or without employing, at an expense to himself, one of the body of men called Custom-house agents?—I think that any person can learn the Custom-house business of passing an entry in a very short time; it is nothing to learn; the passing an entry does not occupy above a minute and a half or two minutes.

(1325) If it is so easy to do, how is it that the whole of the commercial public find it their interest to go to the expense of

having a special clerk, who has been brought up for the purpose, or of employing a Custom-house agent?—I do not think that a gentleman at the head of a firm would be likely to come down to the Custom-house, and to go to the Docks and Quays.

(1326) Is it not the fact that he must employ either a clerk experienced in the Custom-house business, or a Custom-house agent, for the purpose of transacting the business?—I think he must to get on with his business rapidly of course there is something to learn in it.

(1327. Mr. Alderman Humphery.) You said that the rules and regulations have been posted up in the Long-Room; when you make new regulations, do not you take down the old ones? -A publication like this now before the Committee may contain a regulation that may hold good for two or three years, and another that may hold good for ten years.

(1328) When you make new regulations which supersede he old ones, do not you strike the old ones out of the book?— Whether they are struck out I am not prepared to say.

(1329) If a merchant goes to look at the rules and regulations and attends to them, and then finds that they are abrogated, and that other rules and regulations have been substituted instead, is not that an inconvenience?-Yes; but a person transacting business at the Custom-house knows if there is any alteration; he does not require to be looking into those things.

(1330) A merchant cannot always have the same clerk; an old clerk may die off, and a new clerk may look at the rules and regulations which you have abrogated, and for which you have substituted others; is not that liable to produce inconvenience?—I am not able to say whether in the Long-Room they do strike the old ones out, or whether they leave the book entire.

(1331. Chairman.) So that you might have in the LongRoom one rule or regulation contradicting a previous rule or regulation, and yet both might be shown to the merchant if he wanted to get instruction upon the subject?—I am not able to

say.

Such may be said to be the merchant's Custom-house vade mecum, or trader's fiscal manual, which he who runs cannot read,

P