ABSTRACT
This chapter describes William Culliford's assessment of the administrative practices of each port inspected and his judgment on the levels of probity and efficiency of individual officers. Culliford inspect the establishments of the other Cornish ports in order to complete the task set him by the Treasury and the Commissioners. Cornwall had a tradition of smuggling and many Cornish merchants were engaged in illegal activity while the native population at all levels was even more than usually antagonistic to the payment of customs and other duties. The Treasury was well aware of the long history of Cornish tin smuggling and the potential loss of increased revenue if this illicit trade were allowed to continue unchecked. Culliford had prior knowledge concerned tobacco smuggling. Culliford reported the resentment felt by local merchants at the existing customs regulations which applied both to exports and imports. Despite all this, Cornish smuggling was not eliminated.
