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　　　　　The　duties　of　excise　are　imposed　briefly　upon　goods　of　home

produce　destined　for　home　consumption。　They　are　imposed　only　upon

a　few　sorts　of　goods　of　the　most　general　use。　There　can　never　be

any　doubt　either　concerning　the　goods　which　are　subject　to　those

duties；　or　concerning　the　particular　duty　which　each　species　of

goods　is　subject　to。　They　fall　almost　altogether　upon　what　I　call

luxuries；　excepting　always　the　four　duties　above　mentioned；　upon

salt　soap；　leather；　candles；　and；　perhaps；　that　upon　green　glass。

　　　　　The　duties　of　customs　are　much　more　ancient　than　those　of

excise。　They　seem　to　have　been　called　customs　as　denoting

customary　payments　which　had　been　in　use　from　time　immemorial。

They　appear　to　have　been　originally　considered　as　taxes　upon　the

profits　of　merchants。　During　the　barbarous　times　of　feudal

anarchy；　merchants；　like　all　the　other　inhabitants　of　burghs；

were　considered　as　little　better　than　emancipated　bondmen；　whose

persons　were　despised；　and　whose　gains　were　envied。　The　great

nobility；　who　had　consented　that　the　king　should　tallage　the

profits　of　their　own　tenants；　were　not　unwilling　that　he　should

tallage　likewise　those　of　an　order　of　men　whom　it　was　much　less

their　interest　to　protect。　In　those　ignorant　times　it　was　not

understood　that　the　profits　of　merchants　are　a　subject　not

taxable　directly；　or　that　the　final　payment　of　all　such　taxes

must　fall；　with　a　considerable　overcharge；　upon　the　consumers。

　　　　　The　gains　of　alien　merchants　were　looked　upon　more

unfavourably　than　those　of　English　merchants。　It　was　natural；

therefore；　that　those　of　the　former　should　be　taxed　more　heavily

than　those　of　the　latter。　This　distinction　between　the　duties

upon　aliens　and　those　upon　English　merchants；　which　was　begun

from　ignorance；　has　been　continued　from　the　spirit　of　monopoly；

or　in　order　to　give　our　own　merchants　an　advantage　both　in　the

home　and　in　the　foreign　market。

　　　　　With　this　distinction；　the　ancient　duties　of　customs　were

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

clande