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Regarding the procedure of the Customs Authorities as of much practical importance, he has also embodied so much of the Regulations and General Orders of the Commissioners of Customs as appeared to him likely to be of general use.

The Author is indebted to Mr. F. G. UNDERHAY, of the Inner Temple, for his kindness in reading the proof sheets of the work, and for a number of corrections and suggestions.

1, PAPER BUILDINGS,

Whitsun Vacation, 1894.

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