I02 ON TAXATION 



do not keep out more than a proportion of foreign 

 goods of each kind are manifest. 



In the first place, smuggling becomes a business 

 on a large scale, and an expensive staff is neces- 

 sary to check it, sometimes without more than 

 partial success, because to take the smuggler in 

 his iniquity is often difficult. Smuggling may 

 be done in two ways : by the running of goods 

 and by bribery. To prevent the former it is 

 necessary to put every one entering a country 

 to the greatest inconvenience. The latter mode 

 is not easily dealt with : if positive printed state- 

 ments be correct, it goes on very largely. 

 Therefore, when calculating what revenue may 

 be expected from a tariff, allowance must be 

 made on a considerable scale for loss by 

 smuggling. 



In the second place, the country sending goods 

 to another country may not always pay the 

 import duty on these goods. Sometimes it pays 

 all, sometimes it pays a part, sometimes it pays 

 none, according to the skill with which the tariff 

 list of the importing country is made up. Where 

 the quantity of an article sent into another 

 country is small, compared with the quantity of 

 that article produced in the importing country, 

 the price of the article in the importing country 

 would not be affected, and the duty would not 

 be paid by the importing country. It is believed 

 that British manufacturers have now to pay the 

 duties on certain goods they send into the United 

 States of America. If, in any particular case, the 

 import of an article were important in quantity, 



