240 on revenue laws. Dec. 19. 
By exposing these goods to sale for exportation, 
the purchasers being bound to give satisfactory 
security to that effect, all the evils at present com- 
plained of, from the operation of condemned goods 
on the market, would be fully removed, without, I 
hope we fhall find, occasioning any real inconveni- 
ence. 
The only objections that occur to the adopting of 
that expedient are the following: frst, that the 
goods would produce so little as not to afford suffi- 
cient encouragement to the revenue officers, to ex- 
ert themselves on making seizures ; and, secondly, 
that they may be again smuggled in. These ob- © 
jections, I think, are by no means valid. 
Geneva, we have seen, produces usually at the 
revenue sales, about five fhillings and eightpence 
per gallon; .one half of which, two fhillings and 
tenpence, goes to the treasury. The duty paid 
on a gallon of such spirits, is three-fourths of five 
fhillings and tenpence, or four fhillings and four- 
pence halfpenny ; so that government could afford 
to give the revenue officers the whole of the 
proceeds of condemned goods, in place of the half, and 
have a2 surplus of one fhilling and sixpence halfpen- 
ny ; after which, if it were found that the encourage- 
ment was still too small, a bounty might be given on 
seizures. This, however, is mentioned only as a cor- 
roborating circumstance, as I am conviaced no such 
thing would be necefsary. Spirits that sell at five 
fhillings and eightpence at our revenue sales, would, I 
have no doubt, bring, for exportation, about one fhil-— 
ling per gallon; and if that were a// given to the 
