tions, so long as their conduct was the subject of judicial and parliamentary investigation, the abortion of the Government prosecutions, and the ultimate compromise, not only of forfeitures, seizures, and penalties, but of alleged crimes, for a nominal fine of £100, leaves this Committee at perfect liberty to say now, that these proceedings illustrate almost every phasis of Customs abuse; and that they have left an impression upon foreign consignors prejudical to the character of the mercantile body, which even the virtual retraction by the Board, of its charges against the Dock Companies, will altogether fail to remove. The protracted and instructive nature of the past and prospective investigations of the Select Committee of the House of Commons; the judicious concession by Lord John Russell of a renewal of that Committee, to the expressed wishes of the merchants; and the generous support which their calls for a Reform of the fiscal system has derived from independent members of the legislature of all parties, without jealousy or distinction, afford ample assurance to the country, that now the constitution and management of the Board of Customs will be thoroughly investigated, and effectually reconstructed. The Committee would most cheerfully acknowledge the marked improvement in fiscal practice, which is the subject of general observation. Ever since this Association began to prove the extent of its influence, and the power of its numbers and its cause, the self-reformation of the Board and of the officers has been very conspicuous. No better evidence could have been supplied, not only of the need, but of the use of the Committee. In conclusion, it has been permitted by the general body of this Committee, to those who have been more peculiarly charged with the composition of the following compilation, to explain that although the general form and features of the opinions and facts it expresses and details, are a reflex of the views of the Association, the shape in which those have been put before the public has necessarily been delegated to a few. If, in the haste and heat of composition, and under the transient exigencies of publication, phrases have escaped which have been less courteous than candid to the Commissioners, the compilers would desire to explain that they were directed to denounce not the executors of the system, but the system itself-that the Committee neither entertain, nor can harbour any personal antipathy to the Members of the Board; and that the disapprobation, they had almost said indignation, with which their acts have too often inspired them, in no degree extends to their private character and conduct. 4, CHARLOTTE-ROW, MANSION-HOUSE, London, 23 February, 1852. A DIGEST OF THE PROCEEDINGS AND REPORTS OF THE COMMITTEE FOR Reform of the Board of Customs. PART I INCLUDING A CLASSIFIED SELECTION OF A COPIOUS DETAIL OF CASES PUBLISHED IN THE TWELVE FIRST REPORTS. LONDON: EFFINGHAM WILSON 11, ROYAL EXCHANGE. CONTENTS. CHAP. I. PAGE CHAP. VII. |