\ 
90] 
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which condemned all burdens laid, 
without abfolute neceffity, on ar- 
ticles of exportation. Again, if a 
tobacconift was in the act of getting 
ready to execute an order from a- 
broad, he muit fufpend his work, if 
the excife officer fhould come to. 
take a furvey; he mpit attend him 
whilft weighing the ftock ; and ma- 
ny hours, perhaps fome. days, being 
loft in this bufinefs, the veflel in 
which he was to fhip the goods or- 
dered by his foreign correfpondent, 
probably might be obliged to put to 
fea in the mean time, and thus the 
order.would be loft, and perhaps the 
cuftomer, for ever. As to the en- 
couragement which the act gave to 
fmuggling, though its avowed ob- 
je was to fupprefs it, he obferved, 
that formerly, one difficulty which 
attended the fmuggling of tobacco 
‘was, that even after it was landed 
and honied, it was ftill hable to 
feizure. But this difficulty was 
completely removed by the prefent 
act; for, the moment it got under 
the roof of the tobacconitt, it was as 
facred as if it had paid duty. 
’ Among'the many hardfhips of the 
manufaCurers under this act,. there 
were two of a very ferious nature. 
One,, that the tobacco during the 
procefs of ‘its manufacture might, 
from the meiiture or drynefs of the 
air, lofe or gain more in weight, 
than the table laid down in the aét 
“allowed. What, then, was the ma- 
~ nufaéturer to do? He could not an- 
fwer for the ftate of the atmofphere ;, 
and if his goods had decreajed in 
weight through heat, or increafed 
through moifture, without.any act 
of his, to a degree beyond the ttand- 
ard eftablifhed by the att, then was 
he liable to ruinous fines and penal- 
ties. The commiffioners, before 
they could, in juitice, levy thefe 
ANNUAL REGISTER, 1790. 
fines, ought to afcertain that .the 
weather will always be in that pre- 
cife ftate of heat or cold which-the 
act fuppofed it would be. .'They 
ought to.make Chriftmas give fecu- ._ 
rity for froit; take a bond for hot 
weather from Auguft, and oblige 
damps and fogs to take out permits. 
It was true, that where the increafe 
or decreafe, beyond the allowed 
table, appeared to have been really 
the effect of the weather, and net of 
any intention in the manufacturer to 
defraud the revenue, the commif- 
fioners ordered the goods, if feized, 
to.be reftored, and the penalty re- 
mitted. But he had two ftrong ob- 
jections to this exercife of illegal 
mercy by the commiffioners. Firit, 
it gave them a difpenfing power, 
which parliament had not thought 
proper to allow even to the king, 
And, fecondly, this difpenfing power 
might be ufed to very bad purpotes, 
When the law was harfh and fevere, 
and the executive power indulgent, 
and willing to fofcen its rigour, the 
. people would be led to diflike their 
own reprefentatives, who could pafsa 
rigorous law, and to fly to the crown 
for relief againftit, If adifpenfipg 
power could be tolerated, it muft be 
when the benefit of it was general, .— 
and exten@ed, without exception, to 
every clafs of fubjects without dif- 
tinction. Butin the cafe of remit- 
ting fines. to manufacturers who 
fhould have incurred them, an in- 
quifition might be fet on foot into ~ 
the life and political principles of ~ 
each individual, and thofe only 
might feel the indulgence of the 
commiffioners who fhould be found — 
to be the friends and fupporters of ~ 
the fubfifting adminiftration. , 
The fecond hardfhip, perhaps 
greater than any other, confidered 
in a mere conunercial light, was, 
thag 
