wealbk05- 第48部分

imposed　equally　upon　all　sorts　of　goods；　necessaries　as　well　as

luxuries；　goods　exported　as　well　as　goods　imported。　Why　should

the　dealers　in　one　sort　of　goods；　it　seems　to　have　been　thought；

be　more　favoured　than　those　in　another？　or　why　should　the

merchant　exporter　be　more　favoured　than　the　merchant　importer？

　　　　　The　ancient　customs　were　divided　into　three　branches。　The

first；　and　perhaps　the　most　ancient　of　all　those　duties；　was　that

upon　wool　and　leather。　It　seems　to　have　been　chiefly　or

altogether　an　exportation　duty。　When　the　woollen　manufacture　came

to　be　established　in　England；　lest　the　king　should　lose　any　part

of　his　customs　upon　wool　by　the　exportation　of　woollen　cloths；　a

like　duty　was　imposed　upon　them。　The　other　two　branches　were；

first；　a　duty　upon　wine；　which；　being　imposed　at　so　much　a　ton；

was　called　a　tonnage；　and；　secondly；　a　duty　upon　all　other　goods；

which；　being　imposed　at　so　much　a　pound　of　their　supposed　value；

was　called　a　poundage。　In　the　forty…seventh　year　of　Edward　III　a

duty　of　sixpence　in　the　pound　was　imposed　upon　all　goods　exported

and　imported；　except　wools；　wool…fells；　leather；　and　wines；　which

were　subject　to　particular　duties。　In　the　fourteenth　of　Richard

II　this　duty　was　raised　to　one　shilling　in　the　pound；　but　three

years　afterwards　it　was　again　reduced　to　sixpence。　It　was　raised

to　eightpence　in　the　second　year　of　Henry　IV；　and　in　the　fourth

year　of　the　same　prince　to　one　shilling。　From　this　time　to　the

ninth　year　of　William　III　this　duty　continued　at　one　shilling　in

the　pound。　The　duties　of　tonnage　and　poundage　were　generally

granted　to　the　king　by　one　and　the　same　Act　of　Parliament；　and

were　called　the　Subsidy　of　Tonnage　and　Poundage。　The　Subsidy　of

Poundage　having　continued　for　so　long　a　time　at　one　shining　in

the　pound；　or　at　five　per　cent；　a　subsidy　came；　in　the　language

of　the　customs；　to　denote　a　general　duty　of　this　kind　of　five　per

cent。　This　subsidy；　which　is　now　called　the　Old　Subsidy；　still

continues　to　be　levied　according　to　the　book　of　rates　established

in　the　twelfth　of　Charles　II。　The　method　of　ascertaining；　by　a

book　of　rates；　the　value　of　goods　subject　to　this　duty　is　said　to

be　older　than　the　time　of　James　I。　The　New　Subsidy　imposed　by　the

ninth　and　tenth　of　William　III　was　an　additional　five　per　cent

upon　the　greater　part　of　goods。　The　One…third　and　the　Two…third

Subsidy　made　up　between　them　another　five　per　cent　of　which　they

were　proportionable　parts。　The　Subsidy　of　1747　made　a　fourth　five

per　cent　upon　the　greater　part　of　goods；　and　that　of　1759　a　fifth

upon　some　particular　sorts　of　goods。　Besides　those　five

subsidies；　a　great　variety　of　other　duties　have　occasionally　been

imposed　upon　particular　sorts　of　goods；　in　order　sometimes　to

relieve　the　exigencies　of　the　state；　and　sometimes　to　regulate

the　trade　of　the　country　according　to　the　principles　of　the

mercantile　system。

　　　　　That　system　has　come　gradually　more　and　more　into　fashion。

The　Old　Subsidy　was　imposed　indifferently　upon　exportation　as

well　as　importation。　The　four　subsequent　subsidies；　as　well　as

the　other　duties　which　have　been　occasionally　imposed　upon

particular　sorts　of　goods　have；　with　a　few　exceptions；　been　laid

altogether　upon　importation。　The　greater　part　of　the　ancient

duties　which　had　been　imposed　upon　the　exportation　of　the　goods

of　home　produce　and　manufacture　have　either　been　lightened　or

taken　away　altogether。　In　most　cases　they　have　been　taken　away。

Bounties　have　even　been　given　upon　the　exportation　of　some　of

them。　Drawbacks　too；　sometimes　of　the　whole；　and；　in　most　cases；

of　a　part　of　the　duties　which　are　paid　upon　the　importation　of

foreign　goods；　have　been　granted　upon　their　exportation。　Only

half　the　duties　imposed　by　the　Old　Subsidy　upon　importation　are

drawn　back　upon　exportation：　but　the　whole　of　those　imposed　by

the　latter　subsidies　and　other　imposts　are；　upon　the　greater　part

of　goods；　drawn　back　in　the　same　manner。　This　growing　favour　of

exportation；　and　discouragement　of　importation；　have　suffered

only　a　few　exceptions；　which　chiefly　concern　the　materials　of

some　manufactures。　These　our　merchants　and　manufacturers　are

willing　should　come　as　cheap　as　possible　to　themselves；　and　as

dear　as　possible　to　their　rivals　and　competitors　in　other

countries。　Foreign　materials　are；　upon　this　account；　sometimes

allowed　to　be　imported　duty　free；　Spanish　wool；　for　example；

flax；　and　raw　linen　yarn。　The　exportation　of　the　materials　of

home　produce；　and　of　those　which　are　the　particular　produce　of

our　colonies；　has　sometimes　been　prohibited；　and　sometimes

subjected　to　higher　duties。　The　exportation　of　English　wool　has

been　prohibited。　That　of　beaver　skins；　of　beaver　wool；　and　of　gum

Senega　has　been　subjected　to　higher　duties。　Great　Britain；　by　the

conquest　of　Canada　and　Senegal；　having　got　almost　the　monopoly　of

those　commodities。

　　　　　That　the　mercantile　system　has　not　been　very　favourable　to

the　revenue　of　the　great　body　of　the　people；　to　the　annual

produce　of　the　land　and　labour　of　the　country；　I　have　endeavoured

to　show　in　the　fourth　book　of　this　Inquiry。　It　seems　not　to　have

been　more　favourable　to　the　revenue　of　the　sovereign；　so　far　at

least　as　that　revenue　depends　upon　the　duties　of　customs。

　　　　　In　consequence　of　that　system；　the　importation　of　several

sorts　of　goods　has　been　prohibited　altogether。　This　prohibition

has　in　some　cases　entirely　prevented；　and　in　others　has　very　much

diminished　the　importation　of　those　commodities　by　reducing　the

importers　to　the　necessity　of　smuggling。　It　has　entirely

prevented　the　importation　of　foreign　woollens；　and　it　has　very

much　diminished　that　of　foreign　silks　and　velvets。　In　both　cases

it　has　entirely　annihilated　the　revenue　of　customs　which　might

have　been　levied　upon　such　importation。

　　　　　The　high　duties　which　have　been　imposed　upon　the　importation

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　contribut