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metal made from British ore。 The exportation of all sorts of
copper bars； foreign as well as British； was afterwards permitted
by the 9th and 10th of William III； c。 26。 The exportation of
unmanufactured brass； of what is called gun…metal； bell…metal；
and shroff…metal； still continues to be prohibited。 Brass
manufactures of all sorts may be exported duty free。
The exportation of the materials of manufacture； where it is
not altogether prohibited； is in many cases subjected to
considerable duties。
By the 8th George I； c。 15； the exportation of all goods；
the produce or manufacture of Great Britain； upon which any
duties had been imposed by former statutes； was rendered duty
free。 The following goods； however； were excepted： alum； lead；
lead ore； tin； tanned leather； copperas； coals； wool cards； white
woolen cloths； lapis calaminaris； skins of all sorts； glue； coney
hair or wool； hares' wool； hair of all sorts； horses； and
litharge of lead。 If you expect horses； all these are either
materials of manufacture； or incomplete manufactures （which may
be considered as materials for still further manufacture）； or
instruments of trade。 This statute leaves them subject to all the
old duties which had ever been imposed upon them； the old subsidy
and one per cent outwards。
By the same statute a great number of foreign drugs for
dyers' use are exempted from all duties upon importation。 Each of
them； however； is afterwards subjected to a certain duty； not
indeed a very heavy one； upon exportation。 Our dyers； it seems；
while they thought it for their interest to encourage the
importation of those drugs； by an exemption from all duties；
thought it likewise for their interest to throw some small
discouragement upon their exportation。 The avidity； however；
which suggested this notable piece of mercantile ingenuity； most
probably disappointed itself of its object。 It necessarily taught
the importers to be more careful than they might otherwise have
been that their importation should not exceed what was necessary
for the supply of the home market。 The home market was at all
times likely to be more scantily supplied； the commodities were
at all times likely to be somewhat dearer there than they would
have been had the exportation been rendered as free as the
importation。
By the above…mentioned statute； gum senega； or gum arabic；
being among the enumerated dyeing drugs； might be imported duty
free。 They were subjected； indeed； to a small poundage duty；
amounting only to threepence in the hundredweight upon their
re…exportation。 France enjoyed； at that time； an exclusive trade
to the country most productive of those drugs； that which lies in
the neighbourhood of the Senegal； and the British market could
not easily be supplied by the immediate importation of them from
the place of growth。 By the 25th George II； therefore； gum senega
was allowed to be imported （contrary to the general dispositions
of the Act of Navigation） from any part of Europe。 As the law；
however； did not mean to encourage this species of trade； so
contrary to the general principles of the mercantile policy of
England； it imposed a duty of ten shillings the hundredweight
upon such importation； and no part of this duty was to be
afterwards drawn back upon its exportation。 The successful war
which began in 1755 gave Great Britain the same exclusive trade
to those countries which France had enjoyed before。 Our
manufacturers； as soon as the peace was made； endeavoured to
avail themselves of this advantage； and to establish a monopoly
in their own favour both against the growers and against the
importers of this commodity。 By the 5th George III； therefore； c。
37； the exportation of gum senega from his Majesty's dominions in
Africa was confined to Great Britain； and was subjected to all
the same restrictions； regulations； forfeitures； and penalties as
that of the enumerated commodities of the British colonies in
America and the West Indies。 Its importation； indeed； was
subjected to a small duty of sixpence the hundredweight； but its
re…exportation was subjected to the enormous duty of one pound
ten shillings the hundredweight。 It was the intention of our
manufacturers that the whole produce of those countries should be
imported into Great Britain； and； in order that they themselves
might be enabled to buy it at their own price； that no part of it
should be exported again but at such an expense as would
sufficiently discourage that exportation。 Their avidity； however；
upon this； as well as upon many other occasions； disappointed
itself of its object。 This enormous duty presented such a
temptation to smuggling that great quantities of this commodity
were clandestinely exported； probably to all the manufacturing
countries of Europe； put particularly to Holland； not only from
Great Britain but from Africa。 Upon this account； by the 14th
George III； c。 10； this duty upon exportation was reduced to five
shillings the hundredweight。
In the book of rates； according to which the Old Subsidy was
levied； beaver skins were estimated at six shillings and
eightpence a piece； and the different subsidies and imposts；
which before the year 1722 had been laid upon their importation；
amounted to one…fifth part of the rate； or to sixteenpence upon
each skin； all of which； except half the Old Subsidy； amounting
only to twopence； was drawn back upon exportation。 This duty upon
the importation of so important a material of manufacture had
been thought too high； and in the year 1722 the rate was reduced
to two shillings and sixpence； which reduced the duty upon
importation to sixpence； and of this only one half was to be
drawn back upon exportation。 The same successful war put the
country most productive of beaver under the dominion of Great
Britain； and beaver skins being among the enumerated commodities；
their exportation from America was consequently confined to the
market of Great Britain。 Our manufacturers soon bethought
themselves of the advantage which they might make of this
circumstance； and in the year 1764 the duty upon the importation
of beaver…skin was reduced to one penny； but the duty upon
exportation was raised to sevenpence each skin； without any
drawback of the duty upon importation。 By the same law； a duty of
eighteenpence the pound was imposed upon the exportation of
beaverwool or wombs； without making any alteration in the duty
upon the importation of that commodity； which； when imported by
Britain and in British shipping； amounted at that time to between
fourpence and fivepence the piece。
Coals may be considered both as a material of manufacture
and as an instrument of trade。 Heavy duties； accordingly； have
been imposed upon their exportation； amounting at present （1783）
to more than five shillings the ton； or to more than fifteen
shillings the chaldron； Newcastle measures； which is in most
cases more than the original value of the commodity at the coal
pit； or even at the shipping port for exportation。
The exportation； however； of t