SOLUTION No 141
Across:
1 Toll; 3 Barnacle; 8 Airy; 9 Drawback; 11 Saint Bernard;
13 Custom; 14 Etcher; 17 King of Hearts; 20 Mastodon; 21 Liar; 22 Anecdote; 23 Ogre.
Down:
1 Transact; 2 Lorries; 4 Agreed; 5 Now and then; 6 Chair; 7 Elks; 10 Stronghold; 12 Preserve; 15 Herring; 16 Afloat; 18 Issue;
19 Emma.