124 ^^' ^' '7^7- 



and flamps to ftamps, had altogether accumulated to fuch a mafs of duties, 

 that merchants, and other individuals, finding it impoffible to obtain the 

 knowlege of the amount, or even the number, of the duties they had to 

 pay, were obliged to leave it entirely to thofe clerks of the cuflom-houfe 

 or excife-ofFice, who by conftant practice had acquired a dexterity in it, 

 to determine the amount of the duties payable. The fepai-ation of every 

 branch of the duties in the ofEce accounts, owing to each of them hav- 

 ing been originally appropriated for paying the interefl: of fome parti- 

 cular branch of the national ilebt, was alfo found produAive of great 

 perplexity. As a remedy to thefe evils, parliament at once repealed all 

 the exifting duties and drawbacks, and fubftituted for them, a fet of new 

 duties and drawbacks, confifling of the old ones confolidated into one 

 fpecific fum, or rate upon the value or quantity of each article. The 

 duties of package, fcavage, balliage, portage, &c, payable to the city of 

 London, or to any other corporation, prifage of wines, butlerage, and 

 the duty of one fhilling on every chaldron of coals exported from New- 

 caflle, were allowed to remain as they were — ^Wines imported at the 

 out-ports, if brought to London, or within twenty miles of it, in quan- 

 tities exceeding ten gallons, or thirty-fix bottles, mud pay the difference 

 of duty, which London pays more than the out-ports — The value of 

 goods paying duty ad valorem is to be declared by the proprietor, the 

 revenue officers having a power, if they think them undervalued, to take 

 them upon paying the declared price with an advance of lo per cent. — 

 The deducftion hitherto allowed to commanders of veffels under the 

 name o^ portage was refcinded. 



The commercial treaty with France (fee above p. 112) was confirm- 

 ed by authority of parhament ; and confequently the laws againfl wear- 

 ing French cambrics and lawns were repealed ; but the importation of 

 them was reftrided to veffels of at leafh fixty tuns burthen, and to pack- 

 ages of atleaft 100 whole pieces, or 200 half pieces, of cambric or lawn : 

 and no fmaller quantity of wine than three dozen of bottles was allowed 

 to be imported. 



Frelh fiih of every kind, caught by Britifli veffels, are allowed to be im- 

 ported free of any duty; as are alfo turbots and lobfters, caught and' 

 imported in any veffels whatever. 



The v.'hole duties of every kind, being now united in one general ac- 

 count, form the confolidated fund, out of w^hich are paid all the annuities 

 or interefts upon the various branches of the national debt, and the an- 

 nual million vefted in the commiffioners for the reduction of it, the 

 whole national income being moreover engaged as an additional fecuri- 

 ty to the creditors of the public. Laflly, the lords of the treafury are 

 required annually to lay before parliament at the beginning of every 

 feltion an account of the produce of the duties of cuiloms, excife, ftamps, 

 and incidents, for the year. 



