Custom is a Contribution of Excisium out of Goods sent out or imported into the Princes Dominions: In these Countreys of a twentieth part not according to the Prices currant among Merchants of each respective Commodity, but according to other standing Rates set by the State, though advised for the most part by concerned Persons.
2. I cannot well imagine what should be the natural Reasons, why a Prince should be paid this duty inward and outward both; there seems indeed to be some, why he should be paid for indulging the Exportation of some such things as other Countreys do really want.
3. Wherefore I think, that Customs at the first were a praemium allowed the Prince for protecting the Carriage of Goods both inward and outward from the Pyrats; and this I should verily believe, if the Prince were bound to make good losses of that kinde. And I thought that the proportion of five pound per cent was pitched upon computation, that the Merchants before the said undertaking and compostion, had usually lost more by Pyracy: And finally, that the Customs had been an ensurance upon losses by enemies, as the ensurance now usual, is of the casualities of sea, winde, weather, and Vessel, or altogether; or like the ensurance in some Countreys of Houses from Fires for a certain small part of their yearly Rent. But be it what it will, it is anciently established by Law, and ought to be paid until it shall be abolished. Onely I take leave as an idle Philosopher to discourse upon the Nature and Measures of it.
4. The Measures of Customs outwards may be such, as after reasonable proft to the Exporter will leave such of our own Commodities as are necessary to Forreigners somewhat cheaper unto them then they can be had from elsewhere.
As for example, Tin is a Native Commodity, which governs the Market, that is, there is none so good and so easie to be had and exported.
Now suppose Tin might be made in Cornwall for four pence the pound, and that the same would yield twelve pence at the nearest part in France, I say, that this extraordinary profit ought to be esteemed as a Mine Royal, Tresor Trouve, and the Sovereign ought to have his share in it: Which he will have, by imposing so great a duty upon Tin Exported, as on one side may leave a subsistence to the Workmen, (and no more) with a competent profit to the owners of the ground; and on the other side, may leave the price abroad less then that for which Tin may be had from any other place.
5. The same Imposition might also be made on the Tin spent at home, unless it be as impossible so to do, as for the King of France to impose the Gabel upon Salt in the very place where it is made.
6. But it is observed, that such high duties make men endeavour not to enter any such Goods at all, or pay for them, provided the charge of smuckling and bribing, with the hazzard of being seized do not communibus vicibus exceed the Duty.
7. Wherefore the Measures of this Nature are, that it be more easie, safe and profitable for men to keep the Law, then to break it, unless it be in such cases, where the Magistrate can with certainty execute the Law. As for example, it would be hard to save the Duties upon Horses shipped at a small Port, without adjacent Creeks, and that but some certain two hours every Tide, forasmuch as Horses cannot be disguised, put up in bags or cask, or shipped without noise and the help of many hands.
8. The Measures of Customs upon imported Commodities are; I.
That all things ready and ripe for consumption may be made somewhat dearer then the same things grown or made at home, if the same be feasible caeteris talibus.
2. That all Superfluities tending to Luxury and sin, might be loaded with so much Impost, as to serve instead of a sumptuary Law to restrain the use of them. But here also care is to be had that it be not better to smuckle then to pay.
9. On the contrary, all things tending to Luxury and sin, might be loaded with so much Impost, as to serve instead of a sumptuary Law to restrain the use of them. But here also care is to be had that it be not better to smuckle then to pay.
9. On the contrary, all things not fully wrought and Manufactured, as raw Hides, Wool, Beaver, Raw-silk, Cotton; as also all Tools and Materials for Manufacture, as also Dying-stuff, etc. ought to be gently dealth with.
10. If to leavy the payment of thse Duties could be most exactly performed, Princes might strangely practice one upon another; where fore since they cannot, the people pay no more then they cannot with greater safety upon the whole matter save, nor observe any more of the Laws, then they cannot elude.
11. The Inconveniences of the way of Customs, are, viz.
1. That Duties are laid upon things not yet ripe for use, upon Commodities in fieri, and but in the way of their full improvements, which seems the same ill-husbandry, as to make fuel of young Saplings, instead of Dotards and Pollards.
2. The Great number of Officers requisite to Collect the said Duties, especially in a Countrey where the Harbours are many, and the Tides convenient for shipping of Goods at any time.
3. The great facility of smuckling by Briberies, Collusions, hiding, and disguising of Commodities, etc. and all this notwithstanding Oaths and Penalties, and withall by the several wayes of mitigating and taking off the said Penalties even after discovery.
4. The Customs or Duties upon the few Commodities of the growth of England exchanged with Forreigners, make too small a part of the whole Expence of the people of this Kingdom, which (perhaps is not less then fifty millions of pounds per annum) out of which to bear the common Charges thereof, so as some other way of Leavy must be practised together with it; whereas by some one way, if the best, the whole work may be absolved: wherefor 'tis an inconvenience in the way of Customs, that it necessitates other wayes then it self.
