“I do swear, that the entry above written, now tendered and subscribed by me, is a just report of the name of my ship, its burthen, bulk, property, number and country mariners, ♦the present master and voyage: and that it doth farther contain a true account of my lading, with the particular marks, numbers, quantity, quality and consignment, of all the goods and merchandizes in my said ship, to the best of my knowledge; and that I have not broke bulk, or delivered any goods out of my said ship, since her loading in. So help me God.” ♦ “he” replaced with “the” per Errata These words are so clear, express, and unambiguous, that they require no explanation. But who takes this plain oath, without being _knowingly and deliberately forsworn_? Does one captain in fifty? Does one in five hundred? May we not go farther yet? Are there five captains of vessels now in _London_, who have not at one time or another, by this very oath, which they knew to be false when they took it, incurred the guilt of _wilful perjury_? 11. The oath which all _officers_ of his Majesty’s _customs_, take at their admission into the office, runs thus: “I do swear to be true and faithful in the execution, to the best of my knowledge and power, of the trust committed to my charge and inspection, in the service of his Majesty’s customs: and that I will not take or receive, any reward or gratuity, directly or indirectly, other than my salary, or what is or shall be allowed me from the crown, or the regular fees established by law, for any service done or to be done in the execution of my employment in the customs, on any account whatsoever. So help me God.” On this it may be observed, 1. That there are regular fees, _established by law_, for some of these officers; 2. That the rest do hereby engage not to take or receive _any reward or gratuity, directly or indirectly_, other than their salary or allowance from the crown, _on any account whatsoever_. How do the former keep this solemn engagement? They whose fees _are established by law_? Do they take those established fees and no more? Do they not _receive any farther gratuity_? Not _on any account whatsoever_? If they do, they are undeniably guilty of _wilful perjury_. And do the latter take _no fees at all_? Do they receive _no reward or gratuity, for any service done, or to be done, in the execution of their employment_? Do they not take any money, _directly or indirectly, on any account whatsoever_? Every time they do receive either more or less, they also are flatly _forsworn._ Yet who scruples either the one or the other? Either the taking _a larger fee_ than the law appoints? Or the taking _any fee_, large or small, which is offered, even where the law appoints none at all? What innumerable _perjuries_ then are here committed, over and over, day by day! And without any remorse; without any shame! without any fear either of God or man!