SMUGGLING, the practice of violating the revenue laws of a country by importing or ex porting goods upon which duty is payable, with intent to avoid payment of that duty. It is a general custom in all countries to lay a duty on certain imported goods, while in some rare cases a duty is imposed on certain articles ex ported, as, for instance, some years ago an ex port duty of two shillings per ton was levied on coal from Great Britain. The phase of smuggling most frequently met with is the secret carrying through the customs of dutiable articles by passengers on ships and trains. Many ingenious methods have been employed to evade the vigilance of revenue officers, fre quently with success. Trunks and bags fitted with false bottoms and sides are the common tricks adopted, as well as skilful concealment of contraband on the person. Smuggling is actively carried on over boundaries where the frontier-lines of different countries meet. In such case it is more difficult to detect or prevent illicit importation. Besides introducing taxable goods without payment, smuggling includes the importation of articles that are prohibited from being brought into the country or district. Revenue-cutters are empowered to stop and search any vessel within four leagues of the coast of the United States, while on land any vehicle may be searched, if necessary by force, by authorized officials. Contraband goods thus
seized are liable to forfeiture, while a penalty of treble the value of the stock may be imposed. Passengers arriving in the United States are required to make oath as to dutiable articles in their possession. The penalty for defraud ing the customs knowingly or wilfully ranges from a fine not exceeding $5,000 or two years' imprisonment. At the discretion of the court, both penalties may be imposed. The forfeited goods' are sold, and the proceeds distributed between the government, the informer (if there is one in the case) and the officer who de tected the offense. Where the owner of seized goods can establish innocence of intent to de fraud, the property may be returned on pay ment of the duty. Smuggling is especially rife in countries where high or ((protective° tariffs prevail. Under the free trade system in the British Isles smuggling is practically confined to spirits, tobacco and scent. Clothes, books, diamonds, lace, etc., are all admitted free of duty.