47Q2- on revenue laws. 241 
seizing officers. I have many reasons for thinking 
that their emoluments from seizures, though dimi- 
nifhed one fhilling and tenpence per gallon, would 
still be sufficiently great to encourage them in the 
exercise of their duty, in endeavouring to make sei- 
zures, and that is enough ; for it is by no means de- 
sirable, that these persons, to whom the public pay 
annually such an immense sum in salaries, fhould 
still farther enrich themselves at the expence of 
government, and individuals, who are otherwise too 
much burdened by them in many respects. 
With regard to the goods being smuggled in 
again, after being exported, the security given by 
the purchasers would be sufficient to ascertain their 
being delivered at a foreign port; and after that, 
they would be entirely in the same predicament 
with other goods in the place, and there would be 
no additional incitement te smuggle them. 
In the foregoing observations, I have chiefly _ 
brought forward, as examples, matters relating to 
Spirits; but the same principles are applicable with. 
_ equal certainty to tobacco and every other article. 
For the increase of smuggling is always In pro- 
portion greater, than that which the increase of du- 
ty bears to the cost of the goods and the rifk of 
seizure. Indeed with regard to the emoluments of 
the officers, in case of seizures, the magnitude of the 
duty operates in an inverse manner; but still the 
ability of government to grant a bounty on sei- 
zures without lofs to themselves, if found necefsary, 
is increased as the duty increases; and I am not firm- 
Jy of the opinion that it would not be proper, 
VOL, Xii. HH 
