238 on revenue laws. ane 1 1s 
‘‘Happy is the Scythian wholives on koumas*, and — 
the flefh of his steed in the roving desert, in compa-~ 
rison to herding with these two clafses of civilized 
men. Rather than afsociate with, or learn from 
such, let me return to my uncultivated desert, and. 
die in the rude ignorance of my fathers.” 
Here finifhes what I have been able to make out 
of these interesting remarks ; and if they do not ap~ 
pear too antiquated, and inapplicable to the present 
times, it is pofsible, with a good portion of labour 
and patience, some more of the mutilated manu 
script may be decyphered by 
Imperial Corps of noble toned 
St Peterfburgh. ARcTICUS. 
ON REVENUE LAWS. No. IV. 
Hhavine already fhown how pernicious it is both fo, 
the revenue of government, and to the welfare of 
the nation in general, to lay exorbitant duties on the 
importation of foreign commodities, we fhall now 
consider, if &ny of the evils resulting from the smug= 
gling consequent of such high duties, may be alle- 
viated or removed, although its extinction fhould not 
be effected. 
From my last efsay, it appears, that a very great 
part of the lofs accruing to government from smug- 
gling, is in consequence of all the goods seized and 
forfeited, being exposed to public sale, by the 
revenue officers, and only one half of the proceeds 
of these goods going into the treasury ; as that half 
is not nearly equivalent to the duty that would be 
* A sort of sourcurd from mare’s milk. 
