Mr. GUTHRIE. There is a great necessity for a rigid enactment to prevent the smuggling of imported goods into the country; and in the customs laws we have always provided for seizures, and under the internalrevenue laws goods are liable to seauro after they s from the hands of the manufacturer if teduties have not been aid. Itisim possible to enforce these laws with at some such provision. I have made up my mind to vote for this bill without question, without doing. any injustice to my conse ience. I take it for granted that every man who imports goods enters them at the customhouse if he intends to do honestly, and I take it for granted that every man who purchases imported ds takes care that he deals with individuas who comply with the law. Whenl was SecyTreasury I was hunting for the means to grevent smug gling on the Canada coast, an a gentleman introduced to me an individual who he said could give me all the information I desired on that subject, and sent him to me with a little note. I told him that the friend who introduced him wished him to tell me all h“e know on the subject. “Well, ” said he, when I was engaged in smuggling there was very little profit unless the duty was 25%. We had to pay 10%. for runnin the goods across; it had to be domain the nig t. T hen we had to make an allowance of 10%. to the merchants who purchased of us, or they would not. buy of us, and we could not. hide the goods when we got them across; and if there was not 5 or 10%. left to us there was no profit in the business." He e lained tome how it was done, and I expect 1: at he gave me a very accurate account. I think we must go on the presumption that ever man who comes into the possession of goo s that have been imported into the country is bound to know thatthey have been regularly entered and the duties paid, and it is his business to know, if he is a regular trader. If a man goes to NewYork or Boston or any of these eastern ports to buy goods, or if he purchases on the Canada borders, it is his duty to know that the goods have been entered at the customhouse and have paid the duties. If he does not know it, and on make your law so that he is not bound to know it, you encourn smugglin. Iain willing to vote for this bill because think in all our laws on this subject we must assume that it is the duty of the individual who purchases goods upon which there is duty levied to see that they have been regularly entered and the duty paid; and a decla ration iu your law that he is presumed to know that fact, and that he is guilty if he does not know it is perfectly correct. You will never enforce yourrevenue laws without such a principle, in myjudgment, Mr. HENDERSON. I understand that if we concur in this amendment, in prosecutions in criminal cases the burden of proof will not lie on the defendant; there will be no presumption against him.