ABSTRACT

This chapter examines the other side of the equation, by seeking to determine the effectiveness of the Crown's mechanisms to prevent customs evasion. The analysis commences with an examination of the structure, organisation and responsibilities of the customs service, followed by a brief discussion of how smugglers were prosecuted in the Exchequer Court. It considers a variety of ways in which the Crown sought to address the deficiencies of the service during the years in which William Cecil, Lord Burghley, was Lord Treasurer. Although Crown customs were levied on international trade, one of the subsidiary functions of the customer was to keep a check on coastal trade, to prevent English goods from being smuggled abroad. One consequence of the judicial system for prosecuting smugglers was that many cases never proceeded beyond the laying of bare information. The collection system was under-resourced, the customs service lacked coherence or clear lines of managerial authority and the prosecution of smugglers was difficult.