A'. D. 1784. 51 



In confideration of the faving made to the coniumers of tea, an ad- 

 ditional duty was laid on all houfes (except thofe exempted on account 

 of poverty from paying to the church and poor) which is rated on the 

 number of windows, and rifes by a progreiTion fimilar to that in the 

 former rates of the window duties. 



At the fame time the inland duties of excife upon coffee and choco- 

 late nuts, which had been lowered laft year, [J6i 23 Geo. Ill, c. 79] 

 were entirely abolifhed ; and an additional cuftom was impofed upon 

 them, viz. 



Cocoa (or chocolate) nuts of the Britilh plantations, - 6d, 



Of foreign growth ^ - - - - 1/6, 



Coffee Britifh - 6d, foreign 2/6^ 



per pound, with an addition of ten per cent computed upon the 

 amount ; thefe duties to be paid on the goods, if confumed at home ; 

 but not to be paid at all, when they are intended for exportation, and 

 are warehoufed under the keys of the revenue officers. [24 Geo. Ill, 

 fejf. 2, c. 38.] 



This ad conferred a moll fubftantial benefit upon the Eafl-India 

 company : for the ingenuity of the Britifh manufacturers was now mak- 

 ing fuch rapid progrefs in muflins, calicoes^ and other fabrics of cotton, 

 filk goods, porcelain, &c. that there was a profped of there being foon 

 very little demand for any of thofe articles from the Eaft. Tea has ac- 

 cordingly fince the year 1784 become the mofl: important article of 

 their commerce, and the fales of it have increafed above threefold. 



The company immediately fet about fecuring the advantages to be 

 derived from the ad ; and in order, not only to increafe their flock of 

 tea in proportion to the enlarged demand, but alfo to cut off every op- 

 portunity of fmuggling *, they bought up all the teas they could find 

 in every part of Europe ; the importers of which, having provided them 

 chiefly for the fupply of the fmuggling trade to this country, were there- 

 by relieved from what mull have been in a great meafure a dead flock 

 in their hands, and could have no inducement to replace them by 

 new importations from China f . 



The commutation ad was accompanied by another one, intended to 

 fupprefs all the other branches of fmuggling, which, the preamble ob- 

 ferves, was now carried on by large armed veffels, and by numerous 

 gangs of fmugglers on the land, who fet the laws and the officers of the 

 revenue at defiance. Any veflel found at anchor, or hovering within 

 the limits of any port, or within four leagues of the coall, unlefs com- 



* It had been propofed, though not finally en- the number of (hips belonging to European and 

 afted, that in cafe the company (hould at any time American owners, which were that year at Can- 

 take an unfair advantage of the public by raifing ton, and imder the year 1795 a review of the Brit- 

 the price of tea too high, the free importation of ifli and other fhips at Canton during a period of 

 it from the contineiit fliould be allowed. ten years. 



f Under the year 1789 will be given a view of 



G2 



