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immediately　sent　out　of　it；　its　circulating　coin　may　gradually

decay；　different　sorts　of　paper　money　being　substituted　in　its

place；　and　even　the　debts；　too；　which　it　contracts　in　the

principal　nations　with　whom　it　deals；　may　be　gradually

increasing；　and　yet　its　real　wealth；　the　exchangeable　value　of

the　annual　produce　of　its　lands　and　labour；　may；　during　the　same

period；　have　been　increasing　in　a　much　greater　proportion。　The

state　of　our　North　American　colonies；　and　of　the　trade　which　they

carried　on　with　Great　Britain；　before　the　commencement　of　the

present　disturbances；　may　serve　as　a　proof　that　this　is　by　no

means　an　impossible　supposition。



　　　　　　　　　　　　　　　　　　　　　　　　　　CHAPTER　IV



　　　　　　　　　　　　　　　　　　　　　　　　　Of　Drawbacks　



　　　　　MERCHANTS　and　manufacturers　are　not　contented　with　the

monopoly　of　the　home　market；　but　desire　likewise　the　most

extensive　foreign　sale　for　their　goods。　Their　country　has　no

jurisdiction　in　foreign　nations；　and　therefore　can　seldom　procure

them　any　monopoly　there。　They　are　generally　obliged；　therefore；

to　content　themselves　with　petitioning　for　certain　encouragements

to　exportation。

　　　　　Of　these　encouragements　what　are　called　Drawbacks　seem　to　be

the　most　reasonable。　To　allow　the　merchant　to　draw　back　upon

exportation；　either　the　whole　or　a　part　of　whatever　excise　or

inland　duty　is　imposed　upon　domestic　industry；　can　never　occasion

the　exportation　of　a　greater　quantity　of　goods　than　what　would

have　been　exported　had　no　duty　been　imposed。　Such　encouragements

do　not　tend　to　turn　towards　any　particular　employment　a　greater

share　of　the　capital　of　the　country　than　what　would　go　to　that

employment　of　its　own　accord；　but　only　to　hinder　the　duty　from

driving　away　any　part　of　that　share　to　other　employments。　They

tend　not　to　overturn　that　balance　which　naturally　establishes

itself　among　all　the　various　employments　of　the　society；　but　to

hinder　it　from　being　overturned　by　the　duty。　They　tend　not　to

destroy；　but　to　preserve　what　it　is　in　most　cases　advantageous　to

preserve；　the　natural　division　and　distribution　of　labour　in　the

society。

　　　　　The　same　thing　may　be　said　of　the　drawbacks　upon　the

re…exportation　of　foreign　goods　imported；　which　in　Great　Britain

generally　amount　to　by　much　the　largest　part　of　the　duty　upon

importation。　By　the　second　of　the　rules　annexed　to　the　Act　of

Parliament　which　imposed　what　is　now　called　the　Old　Subsidy；

every　merchant；　whether　English　or　alien；　was　allowed　to　draw

back　half　that　duty　upon　exportation；　the　English　merchant；

provided　the　exportation　took　place　within　twelve　months；　the

alien；　provided　it　took　place　within　nine　months。　Wines；

currants；　and　wrought　silks　were　the　only　goods　which　did　not

fall　within　this　rule；　having　other　and　more　advantageous

allowances。　The　duties　imposed　by　this　Act　of　Parliament　were　at

that　time　the　only　duties　upon　the　importation　of　foreign　goods。

The　term　within　which　this　and　all　other　drawbacks　could　be

claimed　was　afterwards　（by　the　7th　George　I；　c。　21；　sect。　10）

extended　to　three　years。

　　　　　The　duties　which　have　been　imposed　since　the　Old　Subsidy

are；　the　greater　part　of　them；　wholly　drawn　back　upon

exportation。　This　general　rule；　however；　is　liable　to　a　great

number　of　exceptions；　and　the　doctrine　of　drawbacks　has　become　a

much　less　simple　matter　than　it　was　at　their　first　institution。

　　　　　Upon　the　exportation　of　some　foreign　goods；　of　which　it　was

expected　that　the　importation　would　greatly　exceed　what　was

necessary　for　the　home　consumption；　the　whole　duties　are　drawn

back；　without　retaining　even　half　the　Old　Subsidy。　Before　the

revolt　of　our　North　American　colonies；　we　had　the　monopoly　of　the

tobacco　of　Maryland　and　Virginia。　We　imported　about　ninety…six

thousand　hogsheads；　and　the　home　consumption　was　not　supposed　to

exceed　fourteen　thousand。　To　facilitate　the　great　exportation

which　was　necessary；　in　order　to　rid　us　of　the　rest；　the　whole

duties　were　drawn　back；　provided　the　exportation　took　place

within　three　years。

　　　　　We　still　have；　though　not　altogether；　yet　very　nearly；　the

monopoly　of　the　sugars　of　our　West　Indian　Islands。　If　sugars　are

exported　within　a　year；　therefore；　all　the　duties　upon

importation　are　drawn　back；　and　if　exported　within　three　years

all　the　duties；　except　half　the　Old　Subsidy；　which　still

continues　to　be　retained　upon　the　exportation　of　the　greater　part

of　goods。　Though　the　importation　of　sugar　exceeds；　a　good　deal；

what　is　necessary　for　the　home　consumption；　the　excess　is

inconsiderable　in　comparison　of　what　it　used　to　be　in　tobacco。

　　　　　Some　goods；　the　particular　objects　of　the　jealousy　of　our

own　manufacturers；　are　prohibited　to　be　imported　for　home

consumption。　They　may；　however；　upon　paying　certain　duties；　be

imported　and　warehoused　for　exportation。　But　upon　such

exportation；　no　part　of　these　duties　are　drawn　back。　Our

manufacturers　are　unwilling；　it　seems；　that　even　this　restricted

importation　should　be　encouraged；　and　are　afraid　lest　some　part

of　these　goods　should　be　stolen　out　of　the　warehouse；　and　thus

come　into　competition　with　their　own。　It　is　under　these

regulations　only　that　we　can　import　wrought　silks；　French

cambrics　and　lawns；　calicoes　painted；　printed；　stained　or　dyed；

etc。

　　　　　We　are　unwilling　even　to　be　the　carriers　of　French　goods；

and　choose　rather　to　forego　a　profit　to　ourselves　than　to　suffer

those；　whom　we　consider　as　our　enemies；　to　make　any　profit　by　our

means。　Not　only　half　the　Old　Subsidy；　but　the　second　twenty…five

per　cent；　is　retained　upon　the　exportation　of　all　French　goods。

　　　　　By　the　fourth　of　the　rules　annexed　to　the　Old　Subsidy；　the

drawback　allowed　upon　the　exportation　of　all　wines　amounted　to　a

great　deal　more　than　half　the　duties　which　were；　at　that　time；

paid　upon　their　importation；　and　it　seems；　at　that　time；　to　have

been　the　object　of　the　legislature　to　give　somewhat　more　than

ordinary　encouragement　to　the　carrying　trade　in　wine。　Several　of

the　other　duties　too；　which　were　imposed　either　at　the　same　time；

or　subsequent　to　the　Old　Subsidy…　what　is　called　the　additional

duty；　the　New　Subsidy；　the　One…third　and　Two…thirds　Subsidies；

the　impost　1692；　the　coinage　on　wine…　were　allowed　to　be　wholly

drawn　back　upon　exportation。　All　those　duties；　however；　except

the　additional　duty　and　impost　1692；　being　paid　down　in　ready

money；　upon　importation；　the　interest　of　so　large　a　sum

occasioned　an　expense；　which　made　it　unreasonable　to　expect　any

profitable　carrying　trade　in　this　article。　Only　a　part；

therefore；　of　the　duty　called　the　impost　on　wine；　and　no　part　of

the　twenty…five　pounds　the　ton　upon　French　wines；　or　of　the

duties　imposed　in　1745；　in　1763；　and　in　1778；　were　allowed　to　be

drawn　back　upon　exportation。　The　two　imposts　of　five　per　cent；

imposed　in　1779　and　1781；　upon　all　the　former　duties　of　customs；

being　allowed　to　be　wholly　drawn　back　upon　the　exportation　of　all

other　goods；　were　likewise　allowed　to　be　drawn　back　upon　that　of

wine。　The　last　duty　that　has　been　particularly　imposed　upon　wine；

that　of　1780；　is　allowed　to　be　wholly　drawn　back；　an　indulgence

which；　when　so　many　heavy　duties　are　retained；　most　probably

could　never　occasion　the　exportation　of　a　single　ton　of　wine。

These　rules　take　place　with　regard　to　all　places　of　lawful

exportation；　except　the　British　colonies　in　America。

　　　　　The　15th　Charles　II；　c。　7；　called　An　Act　for　the

Encouragement　of　Trade；　had　given　Great　Britain　the　monopoly　of

supplying　the　colonies　with　all　the　commodities　of　the　growth　or

manufacture　of　Europe；　and　consequently　with　wines。　In　a　country

of　so　extensive　a　coast　as　our　North　American　and　West　Indian

colonies；　where　our　authority　was　always　so　very　slender；　and

where　the　inhabitants　were　allowed　to　carry　out；　in　their　own

ships；　their　non…enumerated　commodities；　at　first　to　all　parts　of

Europe；　and　afterwards　to　all　parts　of　Europe　south　of　Cape

Finisterre；　it　is　not　very　probable　that　this　monopoly　could　ever

be　much　respected；　and　they　probably；　at　all　times；　found　means

of　bringing　back　some　cargo　from　the　countries　to　which　they　were

allowed　to　carry　out　one。　They　seem；　however；　to　have　found　some

difficulty　in　importing　European　wines　from　the　places　of　their

growth；　and　they　could　not　well　import　them　from　Great　Britain

where　they　were　loaded　with　many　heavy　duties；　of　which　a

considerable　part　was　not　drawn　back　upon　exportation。　Maderia

wine；　not　being　a　European　commodity；　could　be　imported　directly

into　America　and　the　West　Indies；　countries　which；　in　all　their

non…enumerated　commodities；　enjoyed　a　free　trade　to　the　island　of

Maderia。　These　circumstances　had　probably　introduced　that　general

taste　for　Maderia　wine；　which　our　officers　found　established　in

all　our　colonies　at　the　commencement　of　the　war；　which　began　in

1755；　and　which　they　brought　back　with　them　to　the　mother

country；　where　that　wine　had　not　been　much　in　fashion　before。

Upon　the　conclusion　of　that　war；　in　1763　（by　the　4th　George　III；

c。　15；　sect。　12）；　all　the　duties；　except　L3　10s。；　were　allowed　to

be　drawn