The nature of the frontier by which a country is bounded necessarily exercises considerable influence on the character of its tariff. it would, for example, be nearly impossible to prevent the smug feting of British goods into the United States on the Canadian frontier, if the duties on importation were excessive.
In 1822 the cost of preventing smug gling in England was enormous. The Preventive Service and the Coast Block ade were organized for this purpose, and were aided by a fleet of fifty-two revenue cruisers. In 1822 and 1823 there were captured on the English coast 52 vessels and 385 boats engaged in smuggling. For the half-year ending April, 1823, the cost of this department of the public ser vice amounted to 227,1451., and the sei zures were valued at 67,000/. The Coast Blockade consisted of 1500 officers and seamen of the royal navy, who were em ployed on shore under the orders of the Admiralty ; and the Coast Guard was under the authority of the Board of Cus toms. In 1832 upwards of 181,0001. had been expended in building cottages for the officers and men of the Coast Guard in Kent and Sussex. Lord Congleton esti mated the total annual cost of protecting the revenue in 1831 at from 700,000/. to soo,000L For several years frequent conflicts took place between the officers of the revenue and smugglers, who were gene rally aided by the country-people. In 1830 there were 116 persons under con finement in England, and A • the navy as a penalty for offences. The counties on t border were at one period rapany iwen ing demoralized by smuggling, the duties on spirits being much in England than in Scotland. In two years 163 in formations were laid in the counties of Northumberland and Cumberland for smuggling spirits. The duties being re
duced more nearly to an equality, these evils ceased on the border ; and the quan tity of spirits charged with duty in Scot land rose from 24 million gallons in 1822, to nearly six million gallons in 1825. The reduction of the duties on silks, tea, and other articles, has done more to re press smuggling than all the efforts of the revenue officers aided by a large armed force. In 1841 the number of persons under confinement in England for offences against the Customs laws was 66, all for periods under six months, with two ex cepdons ; in Ireland there were none un der confinement.
The direct cost incurred for the pro tection of the Customs revenue was as follows in 1840 i—Harbour vessels,7250I, ; Cruisers, 118,5431. ; Preventive Water Guard, 349,4741.; Land Guard, 19,6621. total, 494,930/. The Board of Excise employs cruisers for the protection of the revenue collected under its authority, the cost of which amounted to 5458/. in 1840 ; and also a force in Ireland called the Revenue Police, whose maintenance in the above year cost 42,095/. The total charge for collecting and protecting the Customs and Excise revenues of the United Kingdom was 2,309,6114 ; namely, 1,286,3534 or 51. 8s. 81d. per cent., for the Customs; and 1,023,2584 or 61.10s. 111d per cent., for the Excise. In 1835 the number of persons employed in the department of the Customs was 11,600 ; and in the Excise 6072. The present Acts relating to smuggling ace 3 & 4 Wm. IV. c. 63, 46 6 Wm. IV. c. 13, and the 8 & 9 Viet. o. 87, s.