Treatise on Taxes and Contributions [19]
5. The same Imposition might also be made on the Tin spent at home, unless it be as impossible so to do, as for the King of France to impose the Gabel upon Salt in the very place where it is made. 6. But it is observed, that such high duties make men endeavour not to enter any such Goods at all, or pay for them, provided the charge of smuckling and bribing, with the hazzard of being seized do not communibus vicibus exceed the Duty. 7. Wherefore the Measures of this Nature are, that it be more easie, safe and profitable for men to keep the Law, then to break it, unless it be in such cases, where the Magistrate can with certainty execute the Law. As for example, it would be hard to save the Duties upon Horses shipped at a small Port, without adjacent Creeks, and that but some certain two hours every Tide, forasmuch as Horses cannot be disguised, put up in bags or cask, or shipped without noise and the help of many hands. 8. The Measures of Customs upon imported Commodities are; I. That all things ready and ripe for consumption may be made somewhat dearer then the same things grown or made at home, if the same be feasible caeteris talibus. 2. That all Superfluities tending to Luxury and sin, might be loaded with so much Impost, as to serve instead of a sumptuary Law to restrain the use of them. But here also care is to be had that it be not better to smuckle then to pay. 9. On the contrary, all things tending to Luxury and sin, might be loaded with so much Impost, as to serve instead of a sumptuary Law to restrain the use of them. But here also care is to be had that it be not better to smuckle then to pay. 9. On the contrary, all things not fully wrought and Manufactured, as raw Hides, Wool, Beaver, Raw-silk, Cotton; as also all Tools and Materials for Manufacture, as also Dying-stuff, etc. ought to be gently dealth with. 10. If to leavy the payment of thse Duties could be most exactly performed, Princes might strangely practice one upon another; where fore since they cannot, the people pay no more then they cannot with greater safety upon the whole matter save, nor observe any more of the Laws, then they cannot elude. 11. The Inconveniences of the way of Customs, are, viz. 1. That Duties are laid upon things not yet ripe for use, upon Commodities in fieri, and but in the way of their full improvements, which seems the same ill-husbandry, as to make fuel of young Saplings, instead of Dotards and Pollards. 2. The Great number of Officers requisite to Collect the said Duties, especially in a Countrey where the Harbours are many, and the Tides convenient for shipping of Goods at any time. 3. The great facility of smuckling by Briberies, Collusions, hiding, and disguising of Commodities, etc. and all this notwithstanding Oaths and Penalties, and withall by the several wayes of mitigating and taking off the said Penalties even after discovery. 4. The Customs or Duties upon the few Commodities of the growth of England exchanged with Forreigners, make too small a part of the whole Expence of the people of this Kingdom, which (perhaps is not less then fifty millions of pounds per annum) out of which to bear the common Charges thereof, so as some other way of Leavy must be practised together with it; whereas by some one way, if the best, the whole work may be absolved: wherefor 'tis an inconvenience in the way of Customs, that it necessitates other wayes then it self. 12, Now as a small attempt of a Remedy or Expedient herein, I offer rather, that instead of the Customs upon Goods shipped, every Ship that goes in or out, may pay a Tonnage, the same being collectible by a very few hands, as a matter visible to all the world; and that the said Duty be but such a part of the Fraight, as the like whereof being excinded out of the whole Consumption, would defray all the Publick Charge; which part perhaps is 4. per Cent. or thereabouts, viz. two millions per annum out of fifty. 13. The other is, that the Customs be reduced into the nature of an Ensurance-praemium, and that the same