CHAP. VI.

_Of Customs and Free Ports._

Custom is a Contribution or Excisum 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 _præmium_

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 composition, 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 casualties 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 profit 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

abroad, 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, or _Tresor Trové_, 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 places 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, nor shipped

without noise and the help of many hands.

8. The Measures of Customs upon imported Commodities are; 1. 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 _cæteris paribus_.

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 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, &c. ought to be

gently dealt with.

10. If to leavy the payment of these Duties could be most exactly

performed, Princes might strangely practice one upon another;

wherefore since they cannot, the people pay no more then they

cannot with greater safety upon the whole matter save, nor observe

any more of these Laws, then they cannot elude.

A Treatise of Taxes and Contributions Shewing the nature and measures of crown-lands, assessements, customs, poll-moneys, lotteries, benevolence, penalties, monopolies, offices, tythes, raising of coins, harth-money, excize, &c.; with several intersperst discourses and digressions concerning warres, the church, universities, rents & purchases, usury & exchange, banks & lombards, registries for conveyances, beggars, ensurance, exportation of money [&] wool, free-ports, coins, housing, liberty of conscience, &c.; the same being frequently applied to the present state and affairs of Ireland. · 第 11 / 24 题