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within three years。
We still have； though not altogether； yet very nearly； the
monopoly of the sugars of our West Indian Islands。 If sugars are
exported within a year； therefore； all the duties upon
importation are drawn back； and if exported within three years
all the duties； except half the Old Subsidy； which still
continues to be retained upon the exportation of the greater part
of goods。 Though the importation of sugar exceeds； a good deal；
what is necessary for the home consumption； the excess is
inconsiderable in comparison of what it used to be in tobacco。
Some goods； the particular objects of the jealousy of our
own manufacturers； are prohibited to be imported for home
consumption。 They may； however； upon paying certain duties； be
imported and warehoused for exportation。 But upon such
exportation； no part of these duties are drawn back。 Our
manufacturers are unwilling； it seems； that even this restricted
importation should be encouraged； and are afraid lest some part
of these goods should be stolen out of the warehouse； and thus
come into competition with their own。 It is under these
regulations only that we can import wrought silks； French
cambrics and lawns； calicoes painted； printed； stained or dyed；
etc。
We are unwilling even to be the carriers of French goods；
and choose rather to forego a profit to ourselves than to suffer
those； whom we consider as our enemies； to make any profit by our
means。 Not only half the Old Subsidy； but the second twenty…five
per cent； is retained upon the exportation of all French goods。
By the fourth of the rules annexed to the Old Subsidy； the
drawback allowed upon the exportation of all wines amounted to a
great deal more than half the duties which were； at that time；
paid upon their importation； and it seems； at that time； to have
been the object of the legislature to give somewhat more than
ordinary encouragement to the carrying trade in wine。 Several of
the other duties too； which were imposed either at the same time；
or subsequent to the Old Subsidy… what is called the additional
duty； the New Subsidy； the One…third and Two…thirds Subsidies；
the impost 1692； the coinage on wine… were allowed to be wholly
drawn back upon exportation。 All those duties； however； except
the additional duty and impost 1692； being paid down in ready
money； upon importation； the interest of so large a sum
occasioned an expense； which made it unreasonable to expect any
profitable carrying trade in this article。 Only a part；
therefore； of the duty called the impost on wine； and no part of
the twenty…five pounds the ton upon French wines； or of the
duties imposed in 1745； in 1763； and in 1778； were allowed to be
drawn back upon exportation。 The two imposts of five per cent；
imposed in 1779 and 1781； upon all the former duties of customs；
being allowed to be wholly drawn back upon the exportation of all
other goods； were likewise allowed to be drawn back upon that of
wine。 The last duty that has been particularly imposed upon wine；
that of 1780； is allowed to be wholly drawn back； an indulgence
which； when so many heavy duties are retained； most probably
could never occasion the exportation of a single ton of wine。
These rules take place with regard to all places of lawful
exportation； except the British colonies in America。
The 15th Charles II； c。 7； called An Act for the
Encouragement of Trade； had given Great Britain the monopoly of
supplying the colonies with all the commodities of the growth or
manufacture of Europe； and consequently with wines。 In a country
of so extensive a coast as our North American and West Indian
colonies； where our authority was always so very slender； and
where the inhabitants were allowed to carry out； in their own
ships； their non…enumerated commodities； at first to all parts of
Europe； and afterwards to all parts of Europe south of Cape
Finisterre； it is not very probable that this monopoly could ever
be much respected； and they probably； at all times； found means
of bringing back some cargo from the countries to which they were
allowed to carry out one。 They seem； however； to have found some
difficulty in importing European wines from the places of their
growth； and they could not well import them from Great Britain
where they were loaded with many heavy duties； of which a
considerable part was not drawn back upon exportation。 Maderia
wine； not being a European commodity； could be imported directly
into America and the West Indies； countries which； in all their
non…enumerated commodities； enjoyed a free trade to the island of
Maderia。 These circumstances had probably introduced that general
taste for Maderia wine； which our officers found established in
all our colonies at the commencement of the war； which began in
1755； and which they brought back with them to the mother
country； where that wine had not been much in fashion before。
Upon the conclusion of that war； in 1763 （by the 4th George III；
c。 15； sect。 12）； all the duties； except L3 10s。； were allowed to
be drawn back upon the exportation to the colonies of all wines；
except French wines； to the commerce and consumption of which
national prejudice would allow no sort of encouragement。 The
period between the granting of this indulgence and the revolt of
our North American colonies was probably too short to admit of
any considerable change in the customs of those countries。
The same act； which； in the drawback upon all wines； except
French wines； thus favoured the colonies so much more than other
countries； in those upon the greater part of other commodities
favoured them much less。 Upon the exportation of the greater part
of commodities to other countries； half the old subsidy was drawn
back。 But this law enacted that no part of that duty should be
drawn back upon the exportation to the colonies of any
commodities； of the growth or manufacture either of Europe or the
East Indies； except wines； white calicoes； and muslins。
Drawbacks were； perhaps； originally granted for the
encouragement of the carrying trade； which； as the freight of the
ships is frequently paid by foreigners in money； was supposed to
be peculiarly fitted for bringing gold and silver into the
country。 But though the carrying trade certainly deserves no
peculiar encouragement； though the motive of the institution was
perhaps abundantly foolish； the institution itself seems
reasonable enough。 Such drawbacks cannot force into this trade a
greater share of the capital of the country than what would have
gone to it of its own accord had there been no duties upon
importation。 They only prevent its being excluded altogether by
those duties。 The carrying trade； though it deserves no
preference； ought not to be precluded； but to be left free like
all other trades。 It is a necessary resource for those capitals
which cannot find employment either in the agriculture or in the
manufactures of the country； either in its home trade or in its
foreign trade of consumption。
The revenue of the customs； instead