C U S 
G U S 
e u t 
at X 30,000 per annum, and those of Eng- 
land at <£l,34l,55& {per annum ; since which 
period, the great increase of foreign trade, 
and the many new duties which have been 
imposed, have swelled the revenue of the 
customs to a far more important magnitude. 
The following account shews the total 
gross receipt of the customs of Great Bri- 
tain, for the year ending 5th January 1805, 
with the various payments to which it was 
subject, and the nett amount paid into the 
exchequer.. 
Balance in the hands of 
the collector, and of 
the receiver-general of 
Scotland, on 5th Janu- 
ary 1804 - - ,£65,166 & 5* 
Bills arising and remitted 
out of the revenue of 
1803, but which were 
not brought to account 
till 1804 - - 200,003 3 5| 
Gross receipt within the 
year - - 10,049,087 11 5| 
Total £ 11,214,257 3 
Paid drawbacks on ex- 
portation - - 355,768 11 
Repayments on over-en- 
tries ami damaged goods 98,513 0 5\ 
Bounties on exportation 1,132,678 16 2| 
, Bounties for promoting 
national objects' - 304,056 3 8 
Money imprest in the 
hands of out-port col- 
lectors 
Paid towards the ex- 
• pences of the civil go- 
vernment of Scotland 
Advanced for the pur- 
chase of legal quays 
Charges of management 
Payments into the' ex- 
chequer 
Balances in the hands of 
the collectors, and the 
receiver-general of 
Scotland, on the 5th 
January 1805 
Bii Is arising and remitted 
out of the revenue of 
1804, but which were 
not brought to account 
till 1805 - ' - 
Total £ 1 1,2 14,257 3 
Deducting from the gross receipt of 
£ 10,949,087 11s. 5\d. the sums paid for 
drawbacks on exportation, and as bounties 
for promoting national objects, together 
£ 659,824 15v. 3jj : d., the total nett produce 
©f the year will be £ 10,289,262 16s. l 2d. 
arising as follows : 
From duties inwards <£8,640,425 10 Ijj 
Duties outwards 658,968 14 5^ 
Duties coastways 934,464 0 1 
Quarantine tonnage 
duty - 13,295 0 4 
Remittances from 
the plantations - 23,634 7 8 
Condemned t»bac- 
co, wine, &c. 18,475 3 6 
<£10,289,262 i6 2 
54,476 1 6| 
76,689 12 6 
566,999 6 10 
8,357,871 5 
98,059 10 6i 
167,678 12 10$ 
The total produce of the cust&ms of Ire- 
land for the year ending 5th January 1805, 
may be stated thus : 
From duties inwards <£1,850,776 16 2i 
Duties outwards 22,237 15 3 4 
Storage - - 1,794 13 4$ 
Prizage - 799 6 3 
Light-money - 5,944 16 0-£ 
Fines and seizures, 
&c. - 17,096. 4 6i 
.£1,898,649 11 7\ 
Deduct appropriated 
duties - - - 14,927 8 9 
<£1,883,722 2 10$ 
The total produce of the customs of the 
united kingdom will therefore he as follows : 
England - <£'9,606,584 9 7$ 
Scotland - - 682,678 6 6$ 
Ireland - - 1,883,722 2 10$ 
<£ 12,172,984 19 0$ 
The expence of collecting the customs of 
Great Britain is at the rate of £5 Is. Id. per 
cent, on the gross revenue, or <£ 6 5s. 2d. 
per cent, on the nett produce. 
Custom-house, an office established by 
the king’s authority in maritime cities, or 
port-towns, for the receipt and management 
of the customs and duties of importation and 
exportation, imposed on merchandises, and 
, regulated by books of rates. ' [’here are se- 
veral custom-houses in the several parts of 
England, but the most considerable is that of 
London. It is under the direction of com- 
missioners, appointed by patent, who have 
the charge and management of all the cus- 
toms in all the ports of England. Other of- 
ficers are a secretary, solicitor, receiver- 
general, comptroller-general, surveyor-ge- 
neral, &c. all holding their places by patents ; 
with other inferior officers, appointed by 
■warrant from the board of the treasury. 
Custom-officers .shall not have any 
ships of their own, nor may they use mer- 
chandise, factorage, nor keep a tavern, &c. 
They are prohibited to trade in brandy, 
coffee, & c. or any excisable liquor, on pain 
of 50/. For taking a bribe they shall forfeit 
100/., and 500/. for making collusive seiz- 
ures, &x\ Every merchant, making an ent- 
ry of goods, either inwards or outwards, shall 
be dispatched in such order as he comes in ; 
and if any officer or his clerk shall, for fa- 
vour or reward, put any merchant or his ser- 
vant, duly attending to make entries, by his 
turn, to draw any reward or gratuity from 
him, besides what is limited in the act of 
tonnage and poundage, &c. he shall be 
strictly admonished to his duty ; or, if found 
faulty, he shall be discharged, and not per- 
mitted to sit any more in the custom-house. 
The officers who sit above in the custom- 
house of London, shall attend their several 
places, from nine to twelve in the forenoon ; 
and one officer, or clerk, shall attend with 
the book, in the afternoon, during such time 
as the officers are appointed to wait at the 
water-si de. 
GUSTOS brevium, the principal clerk 
belonging to the court of common pleas, 
whose business it is to receive and keep all 
the writs mad« returnable in that court, filing 
3 02 
475 
• every return by' itself; and, at the end of 
each term, to receive of the prothonotaries 
all the records of the nisi prius, called the 
posteas. The posteas are first brought in 
by the clerks of assize of every circuit to 
that prothonetary who entered the issue i» 
the causes, in order to enter judgment ; and 
after the prothonotary lias entered the ver- 
dict and judgment thereupon into the rolls 
of the court, he delivers them over to the 
custos brevium, who binds them into a 
bundle. The custos brevium makes likewise 
entries of writs of covenant, and the concord 
upon every' line : by him abo are made out 
exemplifications and copies of all writs and 
records in his office, and of all lines levied, 
which being engrossed, are divided between 
him and the .chirographer, which last keeps 
the writ of covenant and the note, and the 
former the concord and foot of the line. The 
custos brevium is made by the king’s letters 
patent. 
Custos rotulorum, an officer who has 
the custody of the rolls and records of. the 
sessions of peace, and also of the commis- 
sion of the peace itself. He usually is some 
person of quality, and always a justice of the 
peace, of the quorum, in the county where 
he is appointed. This officer is made by 
writing under the king’s sign manual, being 
the lord chancellor’s warrant to put him in 
commission. He may execute his office by 
a deputy, and is empowered to appoint the 
clerk of the peace, but he may not sell the 
place, under divers penalties. 
CUT-water, or knee of the head, the 
sharpness of the head of the ship, below the 
beak ; so called because it cuts or divides 
the water before it comes to the how. 
CUTICLE, cuticula, in anatomy, a tliiii 
membrane closely lying upon the skin, or 
cutis, of which it seems a part, and to which 
it adheres very firmly, being assisted by the 
intervention of the corpus reticulare. . » 
CUTIS, the skin, in anatomy, is that 
strong thick covering which envelopes the? 
whole, external surface of animals. It is 
composed chiefly of two parts: a thin white 
elastic layer on the outside, which iscalled the 
epidermis, or cuticle ; and a much thicjcer 
lay-er, composed of a great many fibres, 
closely interwoven, and disposed in different 
directions; this is called the cutis, or true 
skin. The epidermis is that part of the skin 
which is raised in blisters. 
1. The epidermis is easily separated from 
the cutis by maceration in hot water, rt It 
possesses a very great degree of elasticity . 
It is totally insoluble in water and in alcohol. 
Pure fixed alkalies dissolve it completely ; 
as does lime likewise, though slowly. Sul- 
phuric and muriatic acids do not dissolve it, 
at least they have no sensible action on it 
for a considerable time ; but nitric acid soon 
deurives it of its elasticity, and causes it to 
fait to pieces. It is well known that the liv- 
ing epidermis is tinged yellow almost instan- 
taneously by nitric acid ; but this effect does 
not take place, at least so speedily, when 
the dead cuticle is plunged in nitric acid al- 
together. If the cuticle is tinged with nitric 
acid, the application of ammonia to it is well 
known to give it instantaneously a deep' 
orange-colour. Now as Mr. Hatchett has 
shewn that this change is also produced upon 
coagulated albumen in the same circumstai> 
ces, and as the epidermis resembles that subs 
