wealbk04-第23章

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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　back　upon　the　exportation　to　the　colonies　of　all　wines；

except　French　wines；　to　the　commerce　and　consumption　of　which

national　prejudice　would　allow　no　sort　of　encouragement。　The

period　between　the　granting　of　this　indulgence　and　the　revolt　of

our　North　American　colonies　was　probably　too　short　to　admit　of

any　considerable　change　in　the　customs　of　those　countries。

　　　　　The　same　act；　which；　in　the　drawback　upon　all　wines；　except

French　wines；　thus　favoured　the　colonies　so　much　more　than　other

countries；　in　those　upon　the　greater　part　of　other　commodities

favoured　them　much　less。　Upon　the　exportation　of　the　greater　part

of　commodities　to　other　countries；　half　the　old　subsidy　was　drawn

back。　But　this　law　enacted　that　no　part　of　that　duty　should　be

drawn　back　upon　the　exportation　to　the　colonies　of　any

commodities；　of　the　growth　or　manufacture　either　of　Europe　or　the

East　Indies；　except　wines；　white　calicoes；　and　muslins。

　　　　　Drawbacks　were；　perhaps；　originally　granted　for　the

encouragement　of　the　carrying　trade；　which；　as　the　freight　of　the

ships　is　frequently　paid　by　foreigners　in　money；　was　supposed　to

be　peculiarly　fitted　for　bringing　gold　and　silver　into　the

country。　But　though　the　carrying　trade　certainly　deserves　no

peculiar　encouragement；　though　the　motive　of　the　institution　was

perhaps　abundantly　foolish；　the　institution　itself　seems

reasonable　enough。　Such　drawbacks　cannot　force　into　this　trade　a

greater　share　of　the　capital　of　the　country　than　what　would　have

gone　to　it　of　its　own　accord　had　there　been　no　duties　upon

importation。　They　only　prevent　its　being　excluded　altogether　by

those　duties。　The　carrying　trade；　though　it　deserves　no

preference；　ought　not　to　be　precluded；　but　to　be　left　free　like

all　other　trades。　It　is　a　necessary　resource　for　those　capitals

which　cannot　find　employment　either　in　the　agriculture　or　in　the

manufactures　of　the　country；　either　in　its　home　trade　or　in　its

foreign　trade　of　consumption。

　　　　　The　revenue　of　the　customs；　instead　of　suffering；　profits

from　such　drawbacks　by　that　part　of　the　duty　which　is　retained。

If　the　whole　duties　had　been　retained；　the　foreign　goods　upon

which　they　are　paid　could　seldom　have　been　exported；　nor

consequently　imported；　for　want　of　a　market。　The　duties；

therefore；　of　which　a　part　is　retained　would　never　have　been

paid。

　　　　　These　reasons　seem　sufficiently　to　justify　drawbacks；　and

would　justify　them；　though　the　whole　duties；　whether　upon　the

produce　of　domestic　industry；　or　upon　foreign　goods；　were　always

drawn　back　upon　exportation。　The　revenue　of　excise　would　in　this

case；　indeed；　suffer　a　little；　and　that　of　the　customs　a　good

deal　more；　but　the　natural　balance　of　industry；　the　natural

division　and　distribution　of　labour；　which　is　always　more　or　less

disturbed　by　such　duties；　would　be　more　nearly　re…established　by

such　a　regulation。

　　　　　These　reasons；　however；　will　justify　drawbacks　only　upon

exporting　goods　to　those　countries　which　are　altogether　foreign

and　independent；　not　to　those　in　which　our　merchants　and

manufacturers　enjoy　a　monopoly。　A　drawback；　for　example；　upon　the

exportation　of　European　goods　to　our　American　colonies　will　not

always　occasion　a　greater　exportation　than　what　would　have　taken

place　without　it。　By　means　of　the　monopoly　which　our　merchants

and　manufacturers　enjoy　there；　the　same　quantity　might

frequently；　perhaps；　be　sent　thither；　though　the　whole　duties

were　retained。　The　drawback；　therefore；　may　frequently　be　pure

loss　to　the　revenue　of　excise　and　customs；　without　altering　the

state　of　the　trade；　or　rendering　it　in　any　respect　more

extensive。　How　far　such　drawbacks　can　be　justified；　as　a　proper

encouragement　to　the　industry　of　our　colonies；　or　how　far　it　is

advantageous　to　the　mother　country；　that　they　should　be　exempted

from　taxes　which　are　paid　by　all　the　rest　of　their　fellow

subjects；　will　appear　hereafter　when　I　come　to　treat　the

colonies。

　　　　　Drawbacks；　however；　it　must　always　be　understood；　are　useful

only　i