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of many different sorts of foreign goods； in order to discourage
their consumption in Great Britain； have in many cases served
only to encourage smuggling； and in all cases have reduced the
revenue of the customs below what more moderate duties would have
afforded。 The saying of Dr。 Swift； that in the arithmetic of the
customs two and two； instead of making four； make sometimes only
one； holds perfectly true with regard to such heavy duties which
never could have been imposed had not the mercantile system
taught us； in many cases； to employ taxation as an instrument；
not of revenue； but of monopoly。
The bounties which are sometimes given upon the exportation
of home produce and manufactures； and the drawbacks which are
paid upon the re…exportation of the greater part of foreign
goods； have given occasion to many frauds； and to a species of
smuggling more destructive of the public revenue than any other。
In order to obtain the bounty or drawback； the goods； it is well
known； are sometimes shipped and sent to sea； but soon afterwards
clandestinely relanded in some other part of the country。 The
defalcation of the revenue of customs occasioned by the bounties
and drawbacks； of which a great part are obtained fraudulently；
is very great。 The gross produce of the customs in the year which
ended on the 5th of January 1755 amounted to L5；068；000。 The
bounties which were paid out of this revenue； though in that year
there was no bounty upon corn； amounted to L167；800。 The
drawbacks which were paid upon debentures and certificates； to
L2；156；800。 Bounties and drawbacks together amounted to
L2；324；600。 In consequence of these deductions the revenue of the
customs amounted only to L2；743；400： from which； deducting
L287；900 for the expense of management in salaries and other
incidents； the net revenue of the customs for that year comes out
to be L2；455；500。 The expense of management amounts in this
manner to between five and six per cent upon the gross revenue of
the customs； and to something more than ten per cent upon what
remains of that revenue after deducting what is paid away in
bounties and drawbacks。
Heavy duties being imposed upon almost all goods imported；
our merchant importers smuggle as much and make entry of as
little as they can。 Our merchant exporters； on the contrary； make
entry of more than they export； sometimes out of vanity； and to
pass for great dealers in goods which pay no duty； and sometimes
to gain a bounty or a drawback。 Our exports； in consequence of
these different frauds； appear upon the customhouse books greatly
to overbalance our imports； to the unspeakable comfort of those
politicians who measure the national prosperity by what they call
the balance of trade。
All goods imported； unless particularly exempted； and such
exemptions are not very numerous； are liable to some duties of
customs。 If any goods are imported not mentioned in the book of
rates； they are taxed at 4s。 9 9/20d。 for every twenty shillings
value； according to the oath of the importer； that is； nearly at
five subsidies； or five poundage duties。 The book of rates is
extremely comprehensive； and enumerates a great variety of
articles； many of them little used； and therefore not well known。
It is upon this account frequently uncertain under what article a
particular sort of goods ought to be classed； and consequently
what duty they ought to pay。 Mistakes with regard to this
sometimes ruin the custom…house officer； and frequently occasion
much trouble； expense； and vexation to the importer。 In point of
perspicuity； precision； and distinctness； therefore； the duties
of customs are much more inferior to those of excise。
In order that the greater part of the members of any society
should contribute to the public revenue in proportion to their
respective expense； it does not seem necessary that every single
article of that expense should be taxed。 The revenue which is
levied by the duties of excise is supposed to fall as equally
upon the contributors as that which is levied by the duties of
customs； and the duties of excise are imposed upon a few articles
only of the most general use and consumption。 It has been the
opinion of many people that； by proper management； the duties of
customs might likewise； without any loss to the public revenue；
and with great advantage to foreign trade； be confined to a few
articles only。
The foreign articles of the most general use and consumption
in Great Britain seem at present to consist chiefly in foreign
wines and brandies； in some of the productions of America and the
West Indies… sugar； rum； tobacco； cocoanuts； etc。； and in some of
those of the East Indies… tea； coffee； china…ware； spiceries of
all kinds； several sorts of piece…goods； etc。 These different
articles afford； perhaps； at present； the greater part of the
revenue which is drawn from the duties of customs。 The taxes
which at present subsist upon foreign manufactures； if you except
those upon the few contained in the foregoing enumeration； have
the greater part of them been imposed for the purpose； not of
revenue； but of monopoly； or to give our own merchants an
advantage in the home market。 By removing all prohibitions； and
by subjecting all foreign manufactures to such moderate taxes as
it was found from experience afforded upon each article the
greatest revenue to the public； our own workmen might still have
a considerable advantage in the home market； and many articles；
some of which at present afford no revenue to government； and
others a very inconsiderable one； might afford a very great one。
High taxes； sometimes by diminishing the consumption of the
taxed commodities； and sometimes by encouraging smuggling；
frequently afford a smaller revenue to government than what might
be drawn from more moderate taxes。
When the diminution of revenue is the effect of the
diminution of consumption there can be but one remedy； and that
is the lowering of the tax。
When the diminution of the revenue is the diminution of the
revenue is the effect of the encouragement given to smuggling； it
may perhaps be remedied in two ways； either by diminishing the
temptation to smuggle； or by increasing the difficulty of
smuggling。 The temptation to smuggle can be diminished only by
the lowering of the tax； and the difficulty of smuggling can be
increased only by establishing that system of administration
which is most proper for preventing it。
The excise laws； it appears； I believe； from experience；
obstruct and embarrass the operations of the smuggler much more
effectually than those of the customs。 By introducing into the
customs a system of administration as similar to that of the
excise as the nature of the different duties will admit； the
difficulty of smuggling might be very much increased。 This
alteration； it has been supposed by many people； might very
easily be brought about。
The im