"379 2* 0^ revenue laws. 31^ 



ON REVENUE LAWS. 



Continued from />. 6 1 . 



Sir, 'To the Editor of the Bee. 



In my last paper I pointed out, in some degree, the 

 evils accruing to the community from importation 

 smuggling, which has been found to be an insepa- 

 rable attendant on high duties. The effects that 

 these produce t>n the revenue of government, and the 

 expediency, in that respect, of reducing them, come 

 now under consideration. 



High taxes produce smuggling, in a degree of com- 

 parison, much above the rates of the duties ; for in- 

 stance,. if a duty, in one case, is twice as much as in 

 another, it will produce a great deal more than twice 

 as much smuggling. 



To illustrate this more fully, the following fketch 

 ■of the rifk in smuggling gin, is submitted to the 

 consideration of the reader. 



A cargo of gin of 500 ankers, will cost at Flufliing 

 about 17 s. per anker, of the strength of 20 per cent. 

 below Hydrometer proof, which is, L. 425 o 

 The expence of freight of such a cargo, 



will be to the smuggler, exclusive of 



the rifk of seizure, about 

 Landing charges, bribesto labourers, Is'c. 



Amounting in all to 



The value of the vefsel will be about 



Total sum to be riflced L. 850 



