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warnings her father had written to her to be careful to include everything dutiable in her declaration. Yet she declared but three gowns at $364, omitting seven others worth $523. That omission cost her father $836. A superior young gentleman from Philadelphia who merely wrote "dutiable goods" across his declaration and then turned it in also took the law seriously after a very bad quarter of an hour with the deputy surveyor.

The inspectors who board the ship at quarantine do not make the examinations but merely see that the declarations are duly filled out and turn them over to the supervisor in charge at the pier. Incidentally they saunter through the deserted staterooms collecting empty jewel boxes, labels hastily ripped from foreignmade garments, scraps of paper, and other rubbish that any ragpicker would scorn, but which very frequently proves to be worth a good many thousands of dollars to the Government, for such things often turn out to be clues to attempts at smuggling. »

Upon disembarking the passenger finds lined up and waiting for duty one inspector for each five first-class, and one for each ten second-class, passengers. There are also a couple of desks for each class in charge of uniformed men. Among those present, but not in uniform, are a number of customs detectives who have ways of their own of finding any dutiable articles that may happen to escape the regular inspectors. At regular intervals along the walls is a letter of the alphabet. The passenger takes up his stand in the space corresponding to the first letter of his name to wait for his baggage. When it is all assembled he goes to a desk, and presents the numbered coupon he tore from his declaration. The latter is fished from the pile, the inspector at the head of the waiting line is called to escort the passenger to another desk where the latter is shown his declaration and asked if the signature is his own. Then comes the examination.

Such heart-rending pictures have been drawn by newspapers of a certain type of the "sufferings" of delicately nurtured ladies undergoing the tortures of the examination, alleged to be aggravated by the boorishness and brutality of the uni

formed fiends who perpetrate it, that it seems a pity to spoil the illusion. But the unpicturesque truth is that all such stories are ordinary lies.

No man who does not know how to conduct himself decently can get a job in the customs service. Furthermore, he can not begin work as an inspector until he has graduated with credit from a two months' course in a school of deportment maintained in the custom house. The first and greatest lesson he is taught there is that he must be a gentleman, not part of the time, but all the time. His next lesson teaches him how to handle costly laces and dainty lingerie. He has to practice on real trunks full of things that travelers ordinarily have in their baggage until he is letter perfect. Then he is permitted to try his hand on immigrants' baggage at Ellis Island. From there he is advanced to second-class baggage arriving on the minor lines. Not until he has become proficient is he allowed to examine baggage at the piers of the important lines. There he is closely watched, and if he does not do his work properly he loses his job. If he shows up with dirty hands or unkempt clothing, unshaven or untidy, back home he goes, losing his day's pay. If he is impertinent or accepts bribes something unpleasant happens to him.

No, the passenger who makes out his baggage declaration honestly and correctly never has any trouble getting through the custom house. The examination is as brief and simple as is compatible with a proper performance of duty.

The inspectors must first of all be alert and intelligent, and intelligent men are not the sort who are cither rough or discourteous. Indeed the worst boor could scarce be discourteous to most of the American women who are returning home. Inspectors, after all, are human beings.

There is a reason for the sensational yarns circulated about the customs examination at New York, and this reason is best expressed in the four letters— LOEP>. The explanation is to be found in these little tables showing the New York Custom House before and after taking William Loeb, Jr., as Collector of the Port.

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Thk Stewards Lixik After The Steamer Trunks Is The State Rooms.

the Government three millions, by the indictment of a member of the sacred executive committee of Tammany Hall, and the arrest and indictment of some of the biggest art dealers on Fifth Avenue, New York, for swindling the Government out of millions in duties, not to mention hosts of smaller smugglers. Upon the whole, there is no wonder the custom house and everybody connected with it is very unpopular just now in certain circles having some degree of skill in vocalizing their unhappiness.

Two ladies from the West now cherish particularly uncomplimentary opinions of the New York customs officers. Each bought two splendid sable muffs in Europe last summer, and it did seem a pity to have to pay duty on them. Prob

ably they would not have paid duty if hobble skirts had not been in vogue last fall. It is hard enough to walk in a hobble skirt, as any one who has tried it can testify. But when in addition to hobble skirts one's freedom of movement is still further hampered by a huge muff drawn up over each 1 well, the inspectors lined up on the pier actually laughed out loud when the Western ladies essayed the passage of the gang plank. The Brutes!

Not to linger over the harrowing details, the two westerners were politely invited back to their staterooms by some women inspectors. When it was all over those muffs had cost their owners just four times what they could have been purchased for in the home market.

This unfortunate affair of the sable muffs was not the only attempt on record to evade the payment of dufles by guileful passengers. Bless your heart, no! Why, in six weeks last fall the customs inspectors gathered in five hundred thousand dollars' worth of jewelry from amateur smugglers, more than half of whom were women.

Contemplating the matter calmly it seems incredible that any one should try to smuggle since the custom house has been reorganized. Detection is about as certain as anything can be in this uncertain world, and as those who are caught are always caught literally with the goods on, there is nothing for it but to take one's medicine. It is only fair to say, however, that the customs officers are as charitable to the amateur smugglers as is consistent with their duty. When they find a trunk full of dutiable articles not declared they generally give the owner a chance to amend his declaration. Only in the more flagrant cases do they shut the gates of mercy on the culprit, and, to change the figure, exact the pound of flesh.

Attempts at smuggling seem still more foolish when it is remembered that all important sales of jewelry abroad are registered and that the books are open to the inspection of representatives of this Government. Jewelers in this country, who are naturally affected by smuggling, have their own agents on the lookout and they pay well for information leading to the arrest and conviction of smugglers. Added to all this, hosts of honest Americans seem to find peculiar • pleasure in giving information of prospective attempts at smuggling. Finally, there is a stereotyped list of tricks and schemes outside of which the smuggler never ventures. As the customs officers have these by heart, they never make any mistakes. In nine cases out of ten they know- in advance just whom to look out for, and so they go straight for their quarry with unerring precision.

In view of all this the kind of people caught in the customs net is certainly amazing. One of them was a former governor of New Hampshire. When he arrived on the Lusitauia last May he declared nothing but one fur coat valued at $800. When his baggage was examined dutiable articles worth several thousand dollars were found. He was given an opportunity to amend his declaration and thus to escape with only the payment of duties. As he refused he was arrested and indicted by the Federal Grand Jury. He pleaded guilty when arraigned and was fined $2,000. Besides this" he had to pay $3,400 as the foreign value of the goods and on top of all this was piled the regular duty.

Nor was this an exceptional case. A prominent doctor from Chicago whose declaration listed but $300 worth of dutiable goods seemed rather bulky for a fashionably dressed man when he arrived on the Kronpriiizessin Cecilie last September. Tim Donohue, a customs sleuth, struck so many knobs and protuberances when he stumbled against the doctor that the latter was invited back to his stateroom. There the searchers

found rings, brooches, chains, watches, et cetera, enough to stock a jewelry store. The whole outfit was seized and sold.

On the same ship was a wealthy carpel manufacturer of Yonkers. He, at least, should have been familiar with the tariff, because it was the tariff that made him rich. And yet he wrote in his declaration that his six trunks contained nothing dutiable. This statement he repeated on the dock. Yet an inspector found two thousand dollars' worth of'dutiable articles there. This mistake cost the carpet manufacturer a painful day at the Custom House and $4,960 in cash. Yet he counted himself lucky because he escaped criminal prosecution.

Earlier in the year a society matron from Poughkeepsie, whose husband is a rich manufacturer, arriving from Europe with her daughter and the latter's chaperon declared but $385 in dutiable articles in the party's seven trunks and five pieces of hand baggage. As the customs officers knew she had purchased a very fine necklace in Paris they asked her three several times to amend her declaration. When she refused they asked her in plain words for the necklace. Not until she was threatened with arrest did she finally drag it from its hiding place in her hat. She tore up a letter from the jewelers confirming the sale and scattered the pieces on the floor; but the inspectors gathered up the pieces and put them together. Her husband had a great deal to say about the brutality of. the customs examination until the necklace and the letter were produced. It cost him a fine of $5,000 and the value of the necklace plus 60 per cent duty, making a total of $17,000.

A society leader from a Boston suburb who tried to smuggle in a $30,000 necklace in 1909, was tried and convicted and fined $5,000. She also had to pay the government the cost of the necklace with duty added, making the total $3°,000. Adding the original cost of the necklace and lawyers' fees, court costs, and other expenses, that necklace represents a grand total outlay of $75,000.






IT is only within a comparatively short time that the public has been aroused to the fact that the steam boiler is one of the most prolific sources of destruction with which we have to deal. Lack of knowledge on the part of many intrusted with its care, and oftentimes willful neglect are the causes of a large per cent of the accidents, and because of this fact engineers have given up warning the public and have set about "making the thing foolproof."

One feels that some effort along this line is due when it is realized that to all intents and purposes, the construction of the common steam boiler is the same today that it was seventy-five years ago.

Probably the most progressive step in this direction recently taken has been by the officials of the Atchison, Topeka & Santa Fe Railway, who have begun a •

series of experiments with what is known as the Jacobs-Shupert Firebox.

The most common cause for boiler explosion is low water. The gauges may become stopped so that they do not properly indicate the height of the water in the boiler; the proper amount of water may not be fed to the boiler because of the clogging of the pipes; or, through neglect, the water is allowed to fall below the level of the roof of the firebox, or crownsheet, as it is more properly called. When this occurs with a hot fire beneath, the crownsheet becomes red hot and consequently soft, and unable to retain the pressure of steam within.

The result is a terrific explosion which sometimes carries the boiler a long distance from the scene, leaving death and destruction in its wake. The scattered fire is as much a menace to life and property as the flying debris, and

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