unquestionable; as, for example, in the case of railway
traffic receipts. But this is by no means the universal
rule, even when official statistics are forthcoming. Thus
up to 1854 the values of imports into this country were
calculated at the prices of the end of the seventeenth
century. From 1854 to 1870 they were officially computed
according to the best information obtainable. At the
present time both imports and exports are in this country
valued according to the declarations of the importers and
exporters. The returns are of course checked by the officers
compiling the statistics ; but still their accuracy depends to
a considerable extent upon the good faith and carefulness
of the consignees and exporting agents, who it is said are
often insufficiently instructed by their principals. The
chance of error is greater in some cases than in others. For
example, when goods are sent into the country to be sold
on commission, there is no available invoice of the same
definite character as when they are sent to order. Again,
the check exercised by the customs' officers is likely to be
more effective in the case of goods that are subject to a
duty than in the case of those that are non-dutiable.
