FORMING A BOOK OF REFERENCE FOR THE TRADING AND MERCANTILE
CLASSES, AS WELL AS FOR THE REVENUE OFFICERS; COMPILED FROM
ORIGINAL SOURCES, AND EDITED

RILEY & Co.,

10, BROWN'S BUILDINGS, ST. MARY AXE,

LONDON, E.C.

ENTERED AT STATIONERS' HALL.

PREFACE.

In this volume I have sought to deal with every subject connected either directly or approximately with the Customs administration.

I have, in a separate article devoted to each subject, endeavoured to exhibit clearly the laws, the regulations and the practice relating thereto, so as to render the information, so far as in my power, complete in itself; at the same time in all cases where other questions were in any degree connected with the one under consideration, references to such questions have been abundantly made.

These articles have been alphabetically arranged, under their respective headings, so as to form a cyclopædia of information on all the manifold points arising out of the multifarious duties devolving on the Customs. service.

In endeavouring to effect a treatment of the various subjects connected with the functions of the Customs executive, I have unfortunately far exceeded the limits assigned for the whole work, and I have therefore been compelled, not only to curtail the information relating to the other branches of the Revenue, but in many cases to omit articles referring to highly important questions.