The best way to get a slight comprehension of the way this labyrinthine business is done is to go through it once, in fancy. Say you are a merchant traveling in Europe, and keeping an eye on the main chance by buying a stock of silks, woolens, and fancy goods; also dresses, gloves, and “knick-knacks,” for gifts. When the former are ready to be shipped you have three invoices made and presented to the United States Consul of the port of shipment, for him to revise and approve as correct descriptions of the goods. One of these invoices he keeps, one he mails to the Collector of Customs at New York, and one he gives the owner or consignee of the goods. If on opening the consignment in New York the inspector find this invoice does not correspond with the goods, it must be returned to the consul for correction. Thus early in the transaction do the safeguards begin. Arrived in port, the vessel is boarded by inspectors who take from the master the ship’s manifest and the other papers, and seal up the hatchways, one remaining in charge of the ship while another takes duplicates of the papers to the collector. The master of the vessel also proceeds to the custom house and submits his papers, which convey a complete history and description of his vessel, its voyage, passengers, crew, cargo, stores, etc., etc. There are in some cases port dues and other charges against the vessel for him to pay. His statement includes a schedule of the number, nature, contents, consignees’ names and residences, and markings and numbers of your packages of goods, and of all others in the cargo. All this he vouches for under oath. Thus, to begin with, the government has three accounts of the cargo. The master is then given a permit to land his cargo, still under surveillance of the inspector.