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alteration； it has been supposed by many people； might very
easily be brought about。
The importer of commodities liable to any duties of customs；
it has been said； might as his option be allowed either to carry
them to his own private warehouse； or to lodge them in a
warehouse provided either at his own expense or at that of the
public； but under the key of the custom…house officer； and never
to be opened but in his presence。 If the merchant carried them to
his own private warehouse； the duties to be immediately paid； and
never afterwards to be drawn back； and that warehouse to be at
all times subject to the visit and examination of the
custom…house officer； in order to ascertain how far the quantity
contained in it corresponded with that for which the duty had
been paid。 If he carried them to the public warehouse； no duty to
be paid till they were taken out for home consumption。 If taken
out for exportation； to be duty free； proper security being
always given that they should be so exported。 The dealers in
those particular commodities； either by wholesale or retail； to
be at all times subject to the visit and examination of the
custom…house officer； and to be obliged to justify by proper
certificates the payment of the duty upon the whole quantity
contained in their shops or warehouses。 What are called the
excise…duties upon rum imported are at present levied in this
manner； and the same system of administration might perhaps be
extended to all duties upon goods imported； provided always that
those duties were； like the duties of excise； confined to a few
sorts of goods of the most general use and consumption。 If they
were extended to almost all sorts of goods； as at present； public
warehouses of sufficient extent could not easily be provided； and
goods of a very delicate nature； or of which the preservation
required much care and attention； could not safely be trusted by
the merchant in any warehouse but his own。
If by such a system of administration smuggling； to any
considerable extent； could be prevented even under pretty high
duties； and if every duty was occasionally either heightened or
lowered according as it was most likely； either the one way or
the other； to afford the greatest revenue to the state； taxation
being always employed as an instrument of revenue and never of
monopoly； it seems not improbable that a revenue at least equal
to the present net revenue of the customs might be drawn from
duties upon the importation of only a few sorts of goods of the
most general use and consumption； and that the duties of customs
might thus be brought to the same degree of simplicity；
certainty； and precision as those of excise。 What the revenue at
present loses by drawbacks upon the re…exportation of foreign
goods which are afterwards relanded and consumed at home would
under this system be saved altogether。 If to this saving； which
would alone be very considerable； were added the abolition of all
bounties upon the exportation of home produce in all cases in
which those bounties were not in reality drawbacks of some duties
of excise which had before been advanced； it cannot well be
doubted but that the net revenue of customs might； after an
alteration of this kind； be fully equal to what it had ever been
before。
If by such a change of system the public revenue suffered no
loss； the trade and manufactures of the country would certainly
gain a very considerable advantage。 The trade in the commodities
not taxed； by far the greatest number； would be perfectly free；
and might be carried on to and from all parts of the world with
every possible advantage。 Among those commodities would be
comprehended all the necessaries of life and all the materials of
manufacture。 So far as the free importation of the necessaries of
life reduced their average money price in the home market it
would reduce the money price of labour； but without reducing in
any respect its real recompense。 The value of money is in
proportion to the quantity of the necessaries of life which it
will purchase。 That of the necessaries of life is altogether
independent of the quantity of money which can be had for them。
The reduction in the money price of labour would necessarily be
attended with a proportionable one in that of all home
manufactures； which would thereby gain some advantage in all
foreign markets。 The price of some manufactures would be reduced
in a still greater proportion by the free importation of the raw
materials。 If raw silk could be imported from China and Indostan
duty free； the silk manufacturers in England could greatly
undersell those of both France and Italy。 There would be no
occasion to prohibit the importation of foreign silks and
velvets。 The cheapness of their goods would secure to our own
workmen not only the possession of the home； but a very great
command of the foreign market。 Even the trade in the commodities
taxed would be carried on with much more advantage than at
present。 If those commodities were delivered out of the public
warehouse for foreign exportation； being in this case exempted
from all taxes； the trade in them would be perfectly free。 The
carrying trade in all sorts of goods would under this system
enjoy every possible advantage。 If those commodities were
delivered out for home consumption； the importer not being
obliged to advance the tax till he had an opportunity of selling
his goods； either to some dealer； or to some consumer； he could
always afford to sell them cheaper than if he had been obliged to
advance it at the moment of importation。 Under the same taxes；
the foreign trade of consumption even in the taxed commodities
might in this manner be carried on with much more advantage than
it can be at present。
It was the object of the famous excise scheme of Sir Robert
Walpole to establish； with regard to wine and tobacco； a system
not very unlike that which is here proposed。 But though the bill
which was then brought into Parliament comprehended those two
commodities； only it was generally supposed to be meant as an
introduction to a more extensive scheme of the same kind；
faction； combined with the interest of smuggling merchants；
raised so violent； though so unjust； a clamour against that bill；
that the minister thought proper to drop it； and from a dread of
exciting a clamour of the same kind； none of his successors have
dared to resume the project。
The duties upon foreign luxuries imported for home
consumption； though they sometimes fall upon the poor； fall
principally upon people of middling or more than middling
fortune。 Such are； for example； the duties upon foreign wines；
upon coffee； chocolate； tea； sugar； etc。
The duties upon the cheaper luxuries of home produce
destined for home consumption fall pretty equally upon people of
all ranks in proportion to their respective expense。 The poor pay
the duties upon malt； hops； beer； and ale； upon their