of glass, it might have been expected that they would be careful, at least, with goods of that description. That they are not, however, the following case will show-—

IV. In the year 1850, a house had occasion to forward as an experiment_six cases of German glass, which were received and entered for exportation. The glass, although not at all intended for this country, was all taken out and examined. This was done in such a rough and careless manner that it was evident great damage would arise, and consequently, on arrival, their friends wrote to them from Rio de Janiero on the 10th of June, 1850, that the glass had been received in the very worst condition, and that the breakage was immense. Houses there, were in the habit of receiving glass by every vessel from Antwerp direct, which always came in good order; but the treatment which such shipments received in London was such that the assortments were spoiled, on account of the great breakage, and unless some great improvement could be made in this respect, the trade through England would never answer. The experiment has not been repeated, for the loss from the causes stated was so great that it offered any thing but encouragement; and thus, from the interference of the Customs in a business in which they have really nothing to do, the carrying trade is lost to the shipowner, as well as the probable profit to the merchant.—(4th Report, Case No. 36.)

Without other commentary than that which every reader of ordinary intelligence may easily supply for himself, the subjoined additional examples of the same grievance are added.

V. We perceive with much pleasure that a Committee is appointed to inquire into the constitution and management of the Board of Customs. As foreign merchants of this city, we in common with our neighbours can bear testimony to the arbitrariness and assumption of the officers in the landing department of the Customs.

During the years (from 1841 to 1848) we imported German and French manufactured goods for the purpose of exporting to the Cape of Good Hope market, by direct vessel from London, but were compelled ultimately to select another route, in consequence of losses occasioned by the rough handling of fine and brittle goods by the Customs' examining officers. The goods referred to, though ordinarily "warehoused for exportation only," were nevertheless subjected almost invariably to a protracted and unnecessarily tedious examination. For instance: silk ribbons, millinery of silk and such fine articles, have been counted piece by piece-in consequence soiled, and the boxes broken or injured; perfumery, say sachets, cosmetiques and oils, and extracts of all kinds in bottles, have been opened and disturbed, rendering the goods thereby almost valueless. During the period stated, petitions (sometimes daily) passed between us and the Board of Customs. The officer detaining packages for an assumed improper denomination (according to the caprice of the landing waiter) this week describing them as of one rate, next week as of another, and by so doing ensuring themselves of a certain fine of from 10s. to £2.

The shipping clerk in our house has frequently heard officers speculate on a fine before the package or packages have been opened at the docks, confident that the decision of the Board would be in his favour, should he interpret an article different to what was expressed in the entry, and a fine the result of it, thus holding out a premium to the officers to impede legitimate business.

We hope the committee may be successful in their endeavours to promote the longrequired reforms, for which they will be entitled to the thanks of the mercantile community.-(9th Report, Case No. 90.)

VI. As an instance of the injurious working of our present Custom-house system probably the following facts may not prove uninteresting.

At the present moment we have lying before us bills of lading of several hundred cases of goods of continental manufactures, which as a matter of convenience we should prefer shipping direct from London to our transatlantic friends, because the insurance and every thing else connected with them would then be under our own controul.

Last year a smaller shipment of similar goods was made via London, but-and here is the gist of the nuisance-these goods were all required to be bonded, were unpackedthough stated on the bills of lading, that they were for transhipment-tumbled about, Custom-house officials only know how, and finally, when they reached their destination were found to be damaged and broken to the extent of 20 per cent.

After such a trial you may be sure that the attempt was not going to be made again. The transit charges from the places of manufacture are about the same to London as

R

from thence to Hamburg. To avoid these losses in future we now ship and insure them in Hamburg. We thus give employment to two foreign ships, whilst at the same moment two vessels have left the port of London, half full, after waiting,weeks for a cargo, which, but for the nuisance in our Custom-house, might have been filled and dispatched at least one month earlier than they were.

By these proceedings the English steamers lose a large freight in the conveyance to London. Two English shipowners send away their vessels, half full, and the whole trade is directed away from this country into the hands of our foreign rivals.

If this plain statement of the evils of our system will do any thing to assist in remedying them, it is at the service of the committee, and if at some future day the question be asked, "why the conveying trade has been lost to the English people?" The answer will be found in cases similar to this.-(7th Report, Case No. 77.)

Of the following case a journalist observes, that it may "be termed the report of a coroners's inquest on the transit trade of the country." VII. It is well known that the officers here throw no uncalled-for impediments in the way, but they have to act upon the Board's orders-orders that have for all time past been arbitrary, and in many instances detrimental to the interests of the commerce and shipping of this kingdom. Some time ago, the writer received consignments of German linens, to be sent in bond to Liverpool, for South America: the custom was to empty every package, measure the length and breadth of the pieces and see how many threads in the square inch. This caused damage, and a loss to the extent of 5 to 10 per cent. on the sales. The result was that vessels were laid on in Hamburg, and the goods were shipped direct, and our ships lost the carrying trade. Another case was that of a shipment of muskets sent here to be forwarded to the East Indies. These were liable to confiscation, but the shipper knew nothing of such an absurd law. They were (after petitioning the Board) allowed to be sent back to Hamburgh: a ship was laid on there for the place of destination, and they went direct, again losing the carrying trade. Not long ago a quantity of cases of perfumery, &c., were sent here from Hamburgh for shipment to Bombay. In one case there were some bottles labelled "Rowland's Macassar Oil:" these were not allowed to be returned, but were destroyed by order of the officers. The consignee here was ordered to procure a vessel to go out to load in Hamburgh; however the house there procured one at that port, and again the goods were shipped direct, and again we lost that trade. Oue would imagine that the Board was constituted to destroy the trade of Great Britain. The most barbarous nations could not have more effectually destroyed a trading community. I contend that it was the duty of the Board to remedy these grievances by representing the matter to the government, and having old and bad laws repealed, and others substituted more congenial to the times in which we live; but no-they never would move in the right direction; nothing was to be obtained from them but hard knocks, and we must now give them a few in order to bring them to their senses. This is the time to be up and doing they ought all to be dismissed; not one left to instruct others in carrying out regulations which have proved so injurious to the commerce of their country.-(7th Report Case No. 94.)

Goods may be abused and damaged by rude handling or useless in. quisition, and injury be thereby visited only on the exporter or his agent, or the prospects of trade; but human beings cannot be so maltreated without lasting damage to the nation which is the cause of it. In every breast the sense of injury is enduring, and the ruder the man, the less evanescent his revenge. Emigrants carry, to the country of their adoption, their latest impressions strongest. A sound policy should dictate to us to use every honourable expedient to seize the opportunity of their passage through England to raise their opinion of our character and tendencies towards them, so that when they take up their rest either in our own colonies or in America, they may incline to remain peaceable neighbours, or profitable customers. The arrangements now to be detailed are not calculated to promote these desirable objects.

VIII. Thirty-four emigrants arrived 28th April, 1851, by the Archimedes from Hamburgh, commenced examination of luggage about 10 a.m., about forty packages, of which fifteen were not allowed to pass by the Customs as they contained segar-holders, common prints, pictures and toys, total value not exceeding £15. The packages had been carefully packed in Germany, consequently some of the goods were broken in repacking, which occupied the whole of the afternoon. Several cases were broken open, being nailed and hooped, and were forwarded very insecurely. A few pounds of tobacco and segars, and about a dozen bottles, and one or two small kegs of spirits were taken from the emigrants, and packed up separately, after being guaged and examined; and together with the fifteen packages above-mentioned, sealed and taped, and sent by rail to Liverpool, at an extra expense to the emigrants of about £3; besides the loss of time and damage of goods; in consequence of which, letters were written home, warning their countrymen against coming over England. 19th April, fifty-two passengers, per Britannia, from Hamburg, about seventy-five packages luggage. Several cases being nailed and hooped were broken open, and all unpacked; as great labour had been bestowed upon them, they were very insecurely repacked and fastened. Ten packages of goods, spirits and tobacco detained; the two last mentioned articles having been taken in small quantities from each passenger. They were examined, sealed, and after bond was given, sent to Liverpool; but in consequence of the detention, the passengers had already sailed, and were consequently deprived of many necessaries on the voyage to America, besides having paid about £2 expenses of bond, packing, carriage, custom-house followers, &c. In some instances the passengers have paid duty upon their necessaries, rather than risk losing them by going under bond; but the majority being very poor, usually suffer the total loss of them, being unable to pay the expense. In the year 1849, some of the trade at Hull had the honour of an interview with Sir Thomas Freemantle, the Chairman of the Board of Customs, and were glad to find him favourably disposed to further their views in regard to increased facilities in the discharging and loading steamers and sailing vessels; but the effects of his good intentions have taken a long time to become visible. On the subject of forwarding goods in transit, it is stated by one house in their communication on the subject, that in 1849, application was made to the Board of Customs to allow goods passing in transit through England, via Hull and Liverpool, to be forwarded without examination by the Customs. On the 16th July, 1850, regulations for carrying this permission into effect were received at the Custom House, and it was expected, of course, that from that date the trade should be at liberty to act upon them. These regulations, however, are so shackled with conditions "to protect the Revenue," that they appear likely to afford very little advantage. The Railway Company had vans made expressly for the purpose to be locked and sealed by the Customs, these companies giving each Bonds, that the Revenue should be secured from fraud; but this was not enough. The Board of Customs ordered a peculiar kind of lock, which never came to hand; and although the local officers, communicated with the lock makers, it was not until the 3rd of May, 1851, that they received notice of those locks being ready, and the statement thus closes "In 1849, therefore, the application was made. In 1850 it was granted. In May, 1851; it was said to be ready for operation; and I assure you, sir, that (without speaking jocosely) in 1852 I expect we shall be able to avail ourselves of it. Since the Board's order came down, we have had thirty-nine consignments inwards, which we should have forwarded under these regulations, and this is VERY much below the average." When, therefore, Sir Thomas Freemantle stated to the Committee of the House of Commons that although permission had been granted to send goods in transit forward in the way required, the privilege had never been made use of, he ought also to have stated that the cause for this was that the Customs were not themselves prepared to give the benefit from the reasons which have now been narrated.-(2nd Report, Case No. 6.)

IX. The quay at Goole recently exhibited scenes similar to that described "Grievance," No. 6, in your No. 2. German emigrants for America, brought by steamer from Rotterdam, were detained on the quay, or under the shed for nearly as long a time as had served for their passage, for want of padlocks or some similar wretched cause. With proper Custom-house management these people would have been on board ship at Liverpool, before they were allowed to leave Goole. And as to another grievance, he adds, To prevent his vessels from being seized on account of information by the seamen, a friend of mine, largely concerned in the shipment of goods to and from Hull to Hamburg, made a regular practice of lodging an information against his own vessel, immediately on arrival, wherever the master had had a dispute with any of his crew.(6th Report, Case No. 58.)

The following terse summary of these doings is in no degree exaggerated. "Shoals of foreign emigrants are consigned to the agents at Hull to be forwarded to Liverpool for America. In place of being transferred neat as imported,' their little boxes and trunks are ransacked at Hull-all dutiable goods taken from them, besides having every article damaged by a rough inspection, and sent to Liverpool after much delay, reaching there frequently after the emigrants have sailed, and have thus been entirely deprived of the very articles they required on their voyage. In 1849, after 'much ado about nothing,' it was ordered by the Board that these dutiable articles, under bond, should be forwarded to Liverpool, in sealed and locked vans-but up to May, 1851, the order has not been acted on by the Customs, on the ground that in all England, and Chubb, Bramah, and Birmingham notwithstanding, they cannot get a supply of padlocks! The consequence of this intolerable system is, that emigrants are deterred from passing to America through England, and a valuable transit trade is slipping through our fingers."

It is not desired to deny to the Board the benefit of the plea-such as it is that their duties as prescribed by the Legislature, and dictated by Act of Parliament, render it imperative upon them to adopt many steps which injuriously affect commerce, by the necessity of doing their best to execute a defective policy which never can be executed well. But it is open to the Board to represent to the Legislature the prudence of repealing unwise measures-to show that with regard to certain fiscal provisions they cannot be carried into effect without inflicting greater injury than any fancied advantages they may produce-and that with regard to Sir Robert Peel's Tariff, for example, it was framed more with a reference to economical principles than practicable fiscal views. It may be freely conceded that a reform of the constitution, but especially of the management of the Board, cannot be effectual without a revision of the whole code connected with the department of foreign revenue; and it may not be improper here to premise, that as the enquiries of the Select Committee extend, they will acquire the conviction that a Tariff must not only be economically symmetrical, but fiscally practicable of reasonable execution, before their work can be satisfactorily performed. The Committee have, in their petition and subsequent proceedings, been guided by the protest that it is not the executors of the system, but the system itself of which it was desirable to substantiate the defects; and while they cannot approve of the management of the Board, they are by no means blind to the difficulties under which they labour in the execution of ill considered legislative measures.

CHAPTER VI.

FISCAL BOOK-KEEPING.

WAREHOUSE-KEEPERS. A

NEW WAY TO PAY OLD DEBTS.

THE Board of Customs have had, what on a superficial view would doubtless be considered as the singular good fortune to enjoy a prerogative conceded to none of the three great estates of the realm. To give to the acts of any one of these latter institutions the force of law, requires the consent of the other two. To confer similar force upon the rules and orders of the Board of Customs, no such assent and consent is required. Their statutes are by anticipation, and both prospectively and retrospectively, armed with all the panoply of an act of Parliament, however unconstitutional they are, or however absurd or iniquitous they may be. The natural consequence has been that the Board of Customs is armed with all the powers of the Star Chamber, and all the immunities which formerly surrounded a Star Chamber sovereign-that the maxim that the king can do no wrong has been exextended to imply that this enormous Board of Customs can do no wrong, for which either he or they can be made responsible—that they can exact costs, and compel security for payment before suffering a litigant even to plead, but can never be called upon to pay costs-that they can refuse restitution for any damage they may inflict upon the private party-that if goods perish or disappear while in their custody they are not responsible, while if dutiable commodities perish by actual casualty, such as fire for example, they refuse to allow or return the amount of the tax to the sufferer-that they may claim duties from the representatives of a party fifty years after he has been dead, and his books have been destroyed or lost, and on the evidence solely of their own books, the worst kept, and the most fallible, in the kingdom.

Now, this principle of surrounding the Crown and its servants with every conceivable form of immunity for their acts of commission, and indemnity for their sins of omission, appears at first sight to secure to the exchequer and the Sovereign every chance of the amplest justice and certainty, in realizing every available item of revenue, and perhaps, something more. But no plan can be more fallacious, or less calculated to secure its ostensible purpose. The Board and its officers substitute their powers for their obligations. They are placed above the necessity of performing their duties, since they are exempted from responsibility