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operations being much more numerous and complicated than those of the merchant. The general principle of this is easily seen; and it is unnecessary here to descend to particulars, as in that case we would be obliged to treat of each manufacture separately; we fhall therefore proceed to the other. branch of the subject, viz. the evils arising to the community from smuggling in consequence of high excise duties.

It is almost unnecefsary to mention, that experience has proven the impofsibility of preventing smuggling when exorbitant duties are payable; and it is a curious fact that the smuggling itself brings about, in many cases, the ruin of the practitioners of it, even although they fhould never be detected nor fined, nor have goods seized. It is by smuggling alone that all the evils so loudly complained of in our end of the island are occasioned; and from it alone has arisen the ruin of so many manufactures and manufacturers since the extension of the excise laws, particularly brewers, soap boilers, and starchmakers.

The manner in which these distressing circumstances are brought about is as follows: two starchmakers, for example, carry on each a great business, by which they draw a handsome income, and live with their families in affluence and splendour. The duty paid on the starch is above one half of the grofs price at which it is sold, and of course, if even small part of that duty can be evaded, it will be a very great acquisition to the person who brings that about. This is a great inducement to these manufacturers to employ all their ingenuity in contriving the means of


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smuggling; in which we shall suppose one of them at
length succeeds so far as to be able to manufacture
one-tenth part of his starch free of duty, by which
he draws ten per cent. more profit than his neighbour
and rival. Having come thus far, he finds that if he
reduces his price five per cent. he may sell three
times as much starch as he would do at the old
price; his neighbour not being able, for want of
smuggling, to hold forth such good terms to the
public: He does so. The other is obliged to reduce.
his price also, as he would otherwise meet with
no customers, and be obliged to give up business;
by which means he carries on a losing manufacture
for a year, endeavouring all that time, by cheating
the crown, to re-establish his former profits. At
length he also finds out a method of smuggling, by
which he is enabled to make his goods twenty per cent.
cheaper than formerly; he immediately reduces his
price still farther, and the one who first succeeded
in the enterprize is now in the same situation as he
had put his neighbour by his avaricious conduct.
Whilst things are going on in this manner, the price
in general being reduced below what manufacturers
in another part of the country, where the opportu-
nities of smuggling are perhaps not so favourable,
can afford to compete with, they are obliged to
give up their businefs, and throw their industrious
workmen helpless and unemployed into the world;
whilst they themselves, if not already ruined by a
fruitless competition with their smuggling brethren,
must turn their capitals and their attention into
some other line of employment, in which they are


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not so well versed as in their former once thriving business; and the consequence is often great loss, bankruptcy, and ruin.

To return to the two competitors in smuggling They find that by being each of them occasionally undersold, their profits are on the whole much reduced, perhaps entirely so; and in place of them lofs appears on their books. They have been frequently each of them detected by the revenue officers in their illicit practices, and fined in great sums: Their capital is thus reduced: Their families, which were at the beginning accustomed to live in luxury, and their children educated with the lofty expectation of wealth, in consequence of the dazzling prospect of great gains from their extended trade, are now as expensive as ever. They find themselves burdened with a great stock of utensils, which have been increased and altered on every favourable fluctuation of the state of their trade. In this situation they know not how to turn themselves: their credit is good; they see an evident downfal in the world if they give up business; and they look with a blind fancifulness on the pofsibility of things altering for the better,-continue their businefs,-continue to lose, are brought into embarrassments,-come at last to an ignominious bankruptcy, and linger out the remainder of their days in miserable poverty and reproach.

Every person who has resided in Scotland of late, and been attentive to matters of that sort, must be sensible of the truth of the picture I have drawn ; but I believe few attribute the fatal effects to the real

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cause, smuggling; and as long as the high duties at
present payable on many articles remain, that perni-
cious smuggling will continue in spight of all the
regulations, opprefsive or otherwise, that can be


For a farther illustration of this subject, and its
application to brewery, I refer the curious reader
to a pamphlet published in Edinburgh in the year
1791, of which a review is given in the Bee, vol. iv.
p.183. It contains not only a view of the bad tenden-
cy of the high taxes, but also of the bad management
of many of the officers of the revenue; and I have
not heard of any of the facts therein stated having
been contradicted either in public or private, though
I believe their publication has had the effect of pro-
ducing a considerable improvement in the execution
of that branch of the revenue laws. But no radical
improvement in this respect can ever be made, until
our legislators fhall be fully convinced of the cruelty
and impolicy of loading any branch of manufacture
with exorbitant duties, so as to abandon entirely
that pernicious system of legislation, which has but
too long prevailed in this country,-the only real
grievance that I can see the industrious people have
reason to complain of. A reform in this respect
would be attended with the most beneficial effects,
and would reflect much honour on the minister who
fhould first patronise it. On this branch of the sub-
ject I could extend my observations to a great length,
but having already experienced a great share of in-
dulgence from you I must not farther transgrefs.
Leith, January 1793.

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THOUGH a man of sense, and a man of vanity, is a seeming contradiction, yet by a certain modification of the disposition, and some collateral circumstances, such characters really exist. These form the true misanthrope. The misanthrope is originally a vain character. He fancies himself to pofsefs qualifications which nobody else can perceive. He thinks he deserves esteem for these qualifications, and but very few respect him. At his first setting out in the world, his conceit and vanity procure him enemies. As he advances, he grows sour and morose. The gloomy side of things is always the first to present . itself; and he is troubled with dubiety and anxiety till events are over. Mankind soon perceive his propensities, and despise him; while he on the other hand detests the race, lives discontented, and dies unlamented.


A MEAN and sordid soul will produce mean actions, though it animates the person of a prince; and a great mind will scorn either afsuming or cringing, though it inhabit the body of a scullion.


Among the uncertainties of the human state, we are doomed to number the instability of friend hip!

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