wealbk05-第44章

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　　　　　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　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　com