coal-duty, let water-born coal at any rate be exempted; not only because even without duty it comes dear to the confumer, but also for the encouragement of feamen. For the honour of Britain this duty ought to be expunged from our statute-book, never again to fhow its face. Great reafon indeed there is for continuing the duty on coal confumed in London; because every artifice should be practifed, to prevent the increase of a capital, that is already too large for this or for any other kingdom. Towns are unhealthy in proportion to their fize; and a great town like London is a greater enemy to population than war or famine.

SECT. VII.

Taxes for advancing Industry and Commerce.

OF F all fciences, that of politics is the moft intricate; and its progrefs toward maturity is flow in proportion. In the prefent fection, taxes on exportation of native commodities take the lead; and 3 E 2 nothing

nothing can fet in a stronger light the grofs ignorance of former ages, than a maxim univerfally adopted, That to tax exportation or to prohibit it altogether, is the beft means for having plenty at home. In Scotland we were not fatisfied with prohibiting the exportation of corn, of fish, and of horfes: the prohibition was extended to manufactures, linen cloth, candle, butter, cheese, barked hides, fhoes * (a).

Duties on exportation are in great favour, from a notion that they are paid by foreigners. This holds fometimes, as in the above-mentioned cafe of coal exported to Holland: but it fails in every cafe where the foreign market can be fupplied by others; for whatever be the duty, the merchant muft regulate his price by the

* Oil was the only commodity that by the laws of Solon was permitted to be exported from Attica. The figs of that country, which are delicious, came to be produced in fuch plenty, that there was not confumpt for them at home; and yet the law prohibiting exportation was not abrogated. Sycophant denotes a perfon who informs against the exporter of figs but the prohibition appearing abfurd, fycophant became a term of reproach.

(a) Act 59. parl. 1573.

market.

market. And even fuppofing the marketprice at present to be fufficient for the duty, with a reasonable profit to the exporter; those who pay no duty will strain every nerve of rivalfhip, till they cut us out by low prices. The duty on French wine exported from France, is in effect a bounty to the wines of neighbouring countries. The duty is unfkilfully impofed, being the fame upon all wines exported, without regard to flavour or ftrength; which bars the commerce of fmall wines, tho' they far exceed the strong in quantity. A moderate duty on exportation, fuch as fmall wines can bear, would add a greater fum to the revenue, and alfo be more beneficial to commerce. To improve the commerce of wine in France, the exportation ought to be free, or at most charged with a moderate duty ad valorem. In Spain an excessive duty is laid upon the plant barrile when exported; from an opinion, that it will not grow in any other country. It is not confidered, that this tax, by leffening the demand, is a difcouragement to its culture. A moderate duty would raise more money to the public, would employ more hands,

and

and would make that plant a permanent article of commerce. The exceffive duty has fet invention at work, for fome material in place of that plant. If fuch a material fhall be difcovered, the Spanish miniftry will be convinced of a falutary maxim, That it is not always fafe to interrupt by high duties the free courfe of commerce. Formerly in Britain, the exportation of manufactured copper was prohibited. That blunder in commercial politics, was corrected by a statute in the reign of King William, permitting fuch copper to be exported, on paying a duty of four fhillings the hundred weight. The exportation ought to have been declared

free; which was done by a ftatute of Queen Anne. But as the heat of improvement tends naturally to excefs, this ftatute permits even unwrought copper, a raw material, to be exported. This probably was done to favour copper-mines : but did it not alfo favour foreign coppermanufactures? Goods and merchandise of the product or manufacture of Great Britain, may be exported duty free (a). A few years ago, the Eaft India Company (a) George I. cap. 14. act 8. procured

procured an act of parliament, prohibiting the exportation of cannon to the East Indies; which was very fhort-fighted: the Dutch and Danes purchase cannon here, of which they make a profitable trade by exporting them to the East Indies. A cannon is purchased in Scotland for about L. 14 per ton, and fold to the Nabobs of Hindoftan for between L. 50 and L. 70 per ton. And the only effect of the act of parliament, is to cut the British out of that profitable branch of commerce. Allum, lead, and fome other commodities fpecified in the ftatute, are excepted; and a duty formerly paid on exportation is continued, for encouraging fuch of our own manufactures as employ any of the articles fpecified. In Ireland to this day, goods exported are loaded with a high duty, without even distinguishing made work from raw materials; corn, for example, fish, hops, butter, horned cattle, wrought iron, leather and every thing made of it, &c. &c. And that nothing may escape, all goods exported that are not contained in the book of rates, pay 5 per cent. ad valorem.

When Sully entered on the administra