320 on revenue laws. ^ug, 29. 



If the duty on spirits was 3 s. per gallon, proof, 

 the current price of Geneva, legally imported, would 

 be about 4 s. /if r gallon, of the small strength; of 

 course 500 ankers, of pi gallons each, if lawfully 

 imported, would be worth - L. 975 o o 



But as purchasers of smuggled spirits 

 run a rilk, the smuggler would not 

 procure so much; there must there- 

 fore be deducted an allowance for 

 that, suppose \o per cent. - - 97 10 



So the produce of the cargo which 



cost, L. 550 is - ^ - L. 877 10 o 



Yielding a clear profit, if the cargo be clearly 

 got off, of L. 327, 10s.; and there is L. 800 sub- 

 jected to the rifle of seizure at sea ; and L'. 550 

 at land. Now, supposing this rifk to be in the 

 proportion of two-thirds at sea and one-third at 

 land, which I would apprehend to be about a just 

 computation, the average sum hazarded would be 

 L. 717 so that the smuggler would save himself in 

 getting clearly away with 2^ cargoes for every one 

 he loses. 



The duty on gin is at present 5 s. lod. per 

 gallon, proof ; and spirits of the strength mentioned, 

 usually go off, at the Customhouse sales, at about 5 s. 

 8d. per gallon ; and as the purchasers must have a 

 good profit, in consideration of the trouble, time, and 

 intrigue, employed about the businefs, I suppose 

 that smugglers can sell at the same rate ; in which 



