322 HISTORY OF THE [book vi. 
received the benefit of the freight; has had a pre¬ 
ference in the sale of the goods, and obtained other 
mercantile advantages from its importation; and 
the owner has suffered the inconveniency of advan¬ 
cing a large sum of money for duties on goods which 
she refuses to purchase,—an inconveniency of no 
small account, inasmuch as, besides the loss of inte¬ 
rest, should the goods perish by fire, he would lose 
both his goods and the duty;*—perhaps, as an inte¬ 
rested man, I am not competent to decide impar¬ 
tially on this question; but to me , it appears that a 
final retention of the duties here spoken of, would 
be an outrageous exercise of power, without a sha¬ 
dow of right; a proceeding in the highest degree 
unjust, fraudulent, and oppressive, 
As the foreign market will not bear the addition 
of the English duty, fifteen shillings per cwt. if the 
money is not refunded, are taken from the colonist, 
for having, against his will, and at a great expense 
of freightage, sent his sugar circuitously through 
Great Britain, Such an extortion for passing 
through a market to which he does not voluntarily 
resort, is virtually fixing a forced price upon the 
commodity; and to do this, or by force to take the 
* Since this work was first published, the author has had reason 
to speak feelingly on this point. In the month of December 1793, no 
less than 1600 hogsheads of sugar, lying in the London warehouses, 
were consumed by fire, on which there had been paid in duties to go¬ 
vernment upwards of £.17,000; all this was a loss to the unfortunate 
owners, exclusive of the goods. The author’s share of this loss was 
£.1200. 
