wealbk05-第54部分

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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　contributors　as　that　which　is　levied　by　the　duties　of

customs；　and　the　duties　of　excise　are　imposed　upon　a　few　articles

only　of　the　most　general　use　and　consumption。　It　has　been　the

opinion　of　many　people　that；　by　proper　management；　the　duties　of

customs　might　likewise；　without　any　loss　to　the　public　revenue；

and　with　great　advantage　to　foreign　trade；　be　confined　to　a　few

articles　only。

　　　　　The　foreign　articles　of　the　most　general　use　and　consumption

in　Great　Britain　seem　at　present　to　consist　chiefly　in　foreign

wines　and　brandies；　in　some　of　the　productions　of　America　and　the

West　Indies…　sugar；　rum；　tobacco；　cocoanuts；　etc。；　and　in　some　of

those　of　the　East　Indies…　tea；　coffee；　china…ware；　spiceries　of

all　kinds；　several　sorts　of　piece…goods；　etc。　These　different

articles　afford；　perhaps；　at　present；　the　greater　part　of　the

revenue　which　is　drawn　from　the　duties　of　customs。　The　taxes

which　at　present　subsist　upon　foreign　manufactures；　if　you　except

those　upon　the　few　contained　in　the　foregoing　enumeration；　have

the　greater　part　of　them　been　imposed　for　the　purpose；　not　of

revenue；　but　of　monopoly；　or　to　give　our　own　merchants　an

advantage　in　the　home　market。　By　removing　all　prohibitions；　and

by　subjecting　all　foreign　manufactures　to　such　moderate　taxes　as

it　was　found　from　experience　afforded　upon　each　article　the

greatest　revenue　to　the　public；　our　own　workmen　might　still　have

a　considerable　advantage　in　the　home　market；　and　many　articles；

some　of　which　at　present　afford　no　revenue　to　government；　and

others　a　very　inconsiderable　one；　might　afford　a　very　great　one。

　　　　　High　taxes；　sometimes　by　diminishing　the　consumption　of　the

taxed　commodities；　and　sometimes　by　encouraging　smuggling；

frequently　afford　a　smaller　revenue　to　government　than　what　might

be　drawn　from　more　moderate　taxes。

　　　　　When　the　diminution　of　revenue　is　the　effect　of　the

diminution　of　consumption　there　can　be　but　one　remedy；　and　that

is　the　lowering　of　the　tax。

　　　　　When　the　diminution　of　the　revenue　is　the　diminution　of　the

revenue　is　the　effect　of　the　encouragement　given　to　smuggling；　it

may　perhaps　be　remedied　in　two　ways；　either　by　diminishing　the

temptation　to　smuggle；　or　by　increasing　the　difficulty　of

smuggling。　The　temptation　to　smuggle　can　be　diminished　only　by

the　lowering　of　the　tax；　and　the　difficulty　of　smuggling　can　be

increased　only　by　establishing　that　system　of　administration

which　is　most　proper　for　preventing　it。

　　　　　The　excise　laws；　it　appears；　I　believe；　from　experience；

obstruct　and　embarrass　the　operations　of　the　smuggler　much　more

effectually　than　those　of　the　customs。　By　introducing　into　the

customs　a　system　of　administration　as　similar　to　that　of　the

excise　as　the　nature　of　the　different　duties　will　admit；　the

difficulty　of　smuggling　might　be　very　much　increased。　This

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