A, D. 1784. 



49 



duties owing to government by two inftalements at Midfummer and 

 Chriflmas 1785; made arrangements for the bills already arrived, or 

 expedted, from India ; and laid down rules for afcertaining the future 

 dividends on a certain bafis, fo as to obviate the neceffity of applying 

 to parliament every half year upon that bufinefs. [24 Geo. Ill, Jeff. 2, 



C' 34-] 



The excife duty of eight pence a pound upon wax candles being found 

 to promote fmuggliiig in that article, it was lowered to three pence ; and 

 fpermaceti candles wxre rated at the fame duty. A duty of two pence 

 a pound, with an addition of ten per cent upon the amount of it, was 

 at the fame time laid upon all wax imported. [24 Geo. Ill, fejf. 2, c. 26.'\ 



The rate of poflage on letters carried by the general pofi was now in- 

 creafed : and in order to prevent frauds in franking letters, and alfo to 

 circumfcribe the privilege of franking within narrower bounds, the 

 members of parliament, and others having right to fend letters free of 

 poftage, were required, not only to write the whole addrefs (as by the 

 aft 4 Geo. Ill, c. 24), but alfo to add the name of the poll town from 

 which the letter is fent, and the date written in words, befides the mem- 

 ber's own name ; fo that the letter, if put into the pofl-office on any 

 other day, is charged with the poflage *. [24 Geo. Ill, feJf. 2, c. 37.] 



The damage fuftained by the fair dealer from the illicit trade carried 

 on by fmuggling was now grown to fuch a height, efpecially in the im- 

 portation of tea, that it was computed, that fcarcely a third part of the 

 quantity of that article, confumed in Great Britain, was fairly import- 

 ed f . Tea, from the univerfal ufe of it in this country, the high pre- 

 mium for fmuggling it, (high duties being the true premiums to fmug- 

 glers X) and the convenient removal of it in fmall handy parcels, was 



* This improvement upon franking was fug- 

 gelled by Mr. Palmer, whofe excellent plan of em- 

 ploying mail coaches will be noticed preiently. 



t Mr. Ricliardfon, the accomptant of the Eaft- 

 India company, and author of the commutation 

 plan, having Hated the quantity of tea imported 

 into all parts of the continent of Europe, on an 

 average of nine years, 1772-80 to be 13,198,201 lb. 

 lays, that the bell information pro- 

 curable eftiraates the annual con- 

 fumption of tea on the continent 

 to be at moll only 



and therefor there muft have been 

 fmuggled into the Britifh domi- 

 nions ... 



(See Raynal's eftimate of the 

 teas in the year 1766, above, 

 Kiii,/.. 454.) 

 He elhmates the quantity of tea 

 annually confumed in the Britifh 

 dominions to be at leaft 

 The quantity fold by the Eaft- 

 India company (exclufive of pri- 



Vol. IV. 



5,500,000 



7,698,201 



I S,C00,C00 



Tate trade, then but trifling) on 



an average often years, 1773-8^ 5,742,464 



Hence it is evident, that the large 

 quantity of - - 12,257,536 



pounds muft have been fmuggled, or faftitious tea 

 made of the leaves of a(h, doe, liquorice, &c. 

 \ ' High taxes, fometimes by diminifhing the 



• confumption of the taxed commodities, and fome- 

 ' times by encouraging fmuggling, frequently af- 



• ford a fmalkr revenue to government, than what 

 ' might be drawn from more moderate taxes. 



' When the diminution of revenue Is the cfFeft 

 ' of the diminution of confumption, there can be 

 ' but one remedy, and tiiat is the lowering of the 

 « tax. 



' When the diminution of the revenue is the ef- 

 ' feft of the encouragement given to fmuggling, 



• it may perhaps be remedied in two ways ; either 

 ' by diminilhing the temptation to Imuggle, or by 



• increafing the difficulty of fmugghng. The 



• temptation to fmuggle can be diminiflied only 

 ' by the lowering of the tax.' ^Smith's Wealth of 

 naUom,,y.vi,p. 354, ed. 1793.] 



