detrimental to the public revenue, than to individuals. No fedentary art nor occupation, can fucceed in a cold climate without plenty of fewel. One may at the first glance diftinguish the coal-countries. from the reft of England, by the industry of the inhabitants, and by plenty of manufacturing towns and villages. Where there is fcarcity of fewel, fome hours are loft every morning; becaufe people cannot work till the place be fufficiently warmed, which is efpecially the cafe in manufactures that require a foft and delicate finger. Now, in many parts of Britain that might be provided with coal by water, the labouring poor are deprived of that comfort by the tax. Had cheap firing encouraged these people to profecute arts and manufactures, it is more than probable, that at this day they would be contributing to the public revenue by other duties, much greater fums than are drawn from them by the duty on coal. At the fame time, if coal must pay a duty, why not at the pit, where it is cheapest? Is it not an egregious blunder, to lay a great duty on those who pay a high price for coal, and no duty on those who have it cheap? If there must be a

coal

coal-duty, let water-born coal at any rate be exempted; not only becaufe even without duty it comes dear to the confumer, but alfo for the encouragement of feamen. For the honour of Britain this duty ought to be expunged from our ftatute-book, never again to fhow its face. Great reafon indeed there is for continuing the duty on coal confumed in London; because every artifice should be practifed, to prevent the increase of a capital, that is already too large for this or for any other kingdom. Towns are unhealthy in proportion to their fize; and a great town, like London, is a greater enemy to population than war or famine.

SE C T. VII.

Taxes for advancing Induftry and Commerce.

F all fciences, that of politics is the

OF

most intricate; and its progress toward maturity is flow in proportion. In the present section, taxes on exportation of native commodities take the lead; and nothing

VOL. II

3 F

nothing can fet in a stronger light the grofs ignorance of former ages, than a maxim univerfally adopted, That to tax exportation, or or to prohibit it altogether, is the beft means for having plenty at home. In Scotland, we were not fatisfied with prohibiting the exportation of corn, of fish, and of horses: the prohibition was extended to manufactures, linen cloth, candle, butter, cheese, barked hides, fhoes *(a).·

Duties on exportation are in great favour, from a notion that they are paid by foreigners. This holds fometimes, as in the above mentioned cafe of coal exported to Holland but it fails in every cafe where the foreign market can be fupplied by others; for, whatever be the duty, the merchant muft regulate his price by the

Oil was the only commodity that by the laws of Solon was permitted to be exported from Africa. The figs of that country, which are delicious, came to be produced in fuch plenty, that there was not confumpt for them at home; and yet the law prohibiting expor tation was not abrogated. Sycophant denotes a perfon who informs against the exporter of figs: but the prohibition appearing abfurd, fycophant became a term of reproach.

(a) Act 59. parl. 1573.

market.

market. And, even fuppofing the marketprice at prefent to be fufficient for the duty, with a reasonable profit to the exporter; those who pay no duty will ftrain. every nerve of rivalfhip, till they cut us out by low prices. . The duty on French wine exported from France, is in effect a bounty to the wines of neighbouring countries. The duty is unfkilfully impofed, being the fame upon all wines exported, without regard to flavour or ftrength; which bars the commerce of fmall wines, tho' they far exceed the strong in quantity. A moderate duty on exportation, fuch as fmall wines can bear, would add a greater fum to the revenue, and also be more beneficial to commerce. To improve the commerce of wine in France, the exportation ought to be free, or at most charged with a moderate duty ad valorem. In Spain an exceffive duty is laid upon the plant barrile when exported; from an opinion, that it will not grow in any other country. It is not confidered, that this tax, by leffening the demand, is a difcouragement to its culture. A moderate duty would raife more money to the public, would employ more hands,

and

and would make that plant a permanent article of commerce. The exceffsive duty has fet invention at work, for fome material in place of that plant. If fuch a material fhall be difcovered, the Spanish miniftry will be convinced of a falutary maxim, That it is not always fafe to interrupt by high duties the free course of commerce. Formerly in Britain, the exportation of manufactured copper was prohibited. That blunder in commercial politics was corrected by a ftatute in the reign of King William, permitting fuch copper to be exported, on paying a duty of four fhillings the hundred weight. The exportation ought to have been declared free; which was done by a statute of Queen Anne. But, as the heat of improvement tends naturally to excefs, this ftatute permits even unwrought copper, a raw material, to be exported. This probably was done to favour copper-mines: but did it not alfo favour foreign coppermanufactures? Goods and merchandife of the product or manufacture of Great Britain, may be exported duty-free (a.) A few years ago, the Eaft India Company (a) George I. cap. 14. act 8.

procured