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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