234° «=© Trader Falittcal on revenue laws, Now. 28. 
. Hence it is to be concluded,.that unlefs 1s. 2d. 
per gallon, the sum which I propose fhould be 
taken off the duty on spirits, on the quantity at. 
present legally imported, be equal to a duty of 
4s. 8d, per gallon on the whole quantity smuggled, . 
and 18 per cent. on the whole account of the king’s 
moiety of the spirits that are sold at the revenue 
sales, the government loses money by not adopting 
.the alteration proposed. Now I think it a mounts 
to a certainty, that the Is. 2d. is far fhort of 
such quantity; for I believe the quantity of the spi- 
rits sold at the revenue sales, themselves, without: 
minding the quantity got off by the smugglers, far 
exceeds the whole quantity legally imported into 
Scotland. at the present time.. Though not being- 
pofsefsed of such extracts from the Customhouse and 
Excise books as to ascertain the exact quantities, I. | 
cannot lay them before my readers. These extracts - 
can be easily got. by persons of influence interesting | 
themselves in the subject ; and to such, I humbly. 
recommend it as an object in which they may efsen- © 
tially serve their country; and I hope the consi- 
deration of the axioms which I have laid down, will 
not- be unworthy of employing a small portion. 
of the time of many persons, capable of turning the. 
inductions to much better account than I can. 
I come now to the second manner in which the 
smuggling, consequent on high duties, praves per- 
hicious to the public revenue. 
There is-a certain revenue accrues to a nation 
from the labour of the people.. This revenue is em- 
ployed in procuring them the necefsaries or luxuries 
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