494 on the cool duties in Scotland. Dee. 26: 
“An account of the duties of customs paid or collec- 
“ted in the counties of Argyle, Invernefs, [Cromarty, 
“ Nairn, Moray *,] Sutherland, Caithnefs, Orkney and 
“ Shetland ; as also the nett amount of the said duties, di- 
“ stinguifhing each county and port, from the year 1774 
“to the year 1884.” 
* They then state the items of the account, which are 
here omitted as unnecefsary ; and taking the average of 
these ten years, they thus proceed : 
* Your committee can hardly exhibit a more deplo- 
“ rable state of a public revenue. It appears there has 
“ been annually collected for customs in six [nine] coun- 
“ties, more extensive than all the rest of Scotland, on an 
“ average of the last ten years, L. 5073: 12:03 that the 
“ expence of collection is L.5167: 19:03 and that an ac- 
“ tual Loss has accrued on this branch of the revenue, of 
“ about L.o4:7:0a-yearf. An account of the duties of 
“ excise has been called for; but not yet presented to the 
“ House; but so far as your committee can judge from 
“ analogy, they have little reason to expect a more favour- 
* able result from their inquiries respecting the excise than 
“ the customs {.” 
‘There never was a fact respecting the history 6f fis 
nance laid before the public more striking than that 
which is now under consideration; or one from which 
yore important conclusions may be drawn respecting le- 
gislation and the good government of a state. 
It is here made apparent, that a country being more in 
extent than the half of Scotland, and inhabited by above 
® These three counties are not mentioned neminatim in the report; but 
they are actually included in it, as they are within the collection of the 
district of Invernefs. 
+ The ross in the year 1776, by the account, appears to have been 
L. 4888 : 18: 25. 
t Third repcrt of the committee of fifheries, dated July 14. 1735. p.112 
