through the natural channels where 10 per cent. is to be gained, Encouragements of Exportation. are forced into a direction where they gain little more than five per cent,. the remaining five being not a profit gained in commerce, but a payment made by the state.. Is it, in short, less advantageous to all parties that the public should continue to pay in all purchases a profit of 10 per cent., as by our hypothesis they would do in the natural course of things, than that they should be under the necessity, first, of purchasing at a dearer rate, and secondly, of giving, in addition to the price of the goods, a bounty of five per cent., that the manufacturer may be induced to go on in a trade, which would otherwise have been too barren to allure him? The exceptions in favor of some bounties have already been partially considered. (1)

It is observed by Dr. Smith, that what is called a bounty is sometimes no more than a drawback, and consequently is not liable to the same objections as what is properly a bounty. The bounty, for example, upon wrought silk exported, may be considered as a drawback of the duties upon raw and thrown silk imported. In the language of the customs, those allowances only are called drawbacks which are given upon goods exported in the same form in which they are imported. (2)

Silk Goods.

Bounties are granted on the exportation of silk goods of the Bounties on manufacture of Great Britain, exported by way of merchandize. Ribands and stuffs made of silk only are entitled to a bounty of 6s. 8d. the lb.: gauzes made of silk to the same bounty silks and ribands, made of silk, mixed with gold and silver (3),

(1) Ante, 6, 265, 266.

(2) 2 Smith W. of N. ed. 1817. p. 299. b. 4. c. 5. Rees' Cyclopædia, titles Bounty and Drawback. Vide Stephani v. Burrow. 2 Anstr. 346. and post.

(3) By stat. 8 Geo. 1. c. 15. s. 1. increased by 24 G. 3. sess. 2. c. 49. s. 2. and also by 46 G. 3. c. 110. made perpetual by 58 G.3. c. 56, which gave an additional 331. 6s. 8d. for every 1001. Pope, tit. 217. The 8 Geo. 1. c. 15. was made perpetual by 49. G. 3. c. 20. And see 53 G. 3. c. 125. s. 1 & 2. 53 G. 3. c. 30. and infra. By s. 3. of 8 Geo. 1. c. 15. it is provided, that the allowances, i. e. bounties,

shall not be demanded for such of the said manufactures mixed with gold or silver when they are only so mixed at the edges and the ends of the pieces, or for such of the said manufactures mixed with silk when they are only so mixed at the edges or ends of the pieces; and the onus of proving the quality lies on the exporter. By 9 G. 1. c. 8. s. 9 & 10. the 5 Geo. 1. shall not extend to the making allowance on the exportation of any of the manufactures mixed with silk, except those wherein at least twothird parts of the ends of threads of the warp (by which is meant the length of the piece) be either all

Encouragements 8s. 103d. the lb.: silk stockings, silk gloves, silk fringes, silk of Exportation. laces, and stitching or sewing silk, 4s. the lb. : stuffs of silk and grogram yarn, 1s. 6d. the lb.: stuffs of silk mixed with inkle and cotton, and ribbands made of silk, mixed with inkle and cotton, (1) 2s. 23d. the lb.: and silks made of silk and worsted, 1s. 1d. the lb. These bounties are paid by the collector of the customs, with the privity of the controller of the ports from which the exportation takes place, on a debenture (2) made by the collector, according to the entry of the goods, and the shipping thereof, verified by the searcher, and an oath made by the exporter, that the goods are of British manufacture, and exported or intended to be exported to foreign parts, and not relanded in any part of Great Britain; the exporter, together with one or more persons, first giving sufficient security to the collector of the port in the name and to the use of his majesty, in a penalty to the amount of the value of the goods, that they shall not be relanded or brought on shore again in any part of Great Britain (3). Articles manufactured of waste silk, were not formerly held entitled to the bounty on exportation, but only those made up from the silk in its improved state, after the waste had been thrown off. When, therefore, a person who had manufactured articles of that sort of waste silk which is called in the silk trade peg waste, and entered them for export

silk, or else mixed or twisted with
silk in the warp, under a penalty,
on the entry or shipment thereof,
of forfeiture of the goods and
double value. These acts were
found ineffectual on account of a
practice having prevailed of putting
only a small thread of silk scarcely
discoverable in the warp, with in-
tent to obtain the bounty; and
the 1 Geo. 2. st. 2. c. 17. s. 2.
enacts that no bounty shall be
allowed under the 5 & 9 Geo. 1.
on the exportation of any of the
manufactures of stuffs mixed with
silk, unless the silk mixed in the
warp shall be obvious to the view
of the proper officers of the cus-
toms; and the silk used therein
shall be double the value of the
bounty intended to be paid on the
exportation of the said manufac-
tures. Vide 53 Geo. 3. c. 30. s. 3.
and infra, as to waste silk. Pope,
217. rule 4. and note b.

(1) 53 G. 3. c. 125. s. 2. as to this article.

(2) Debenture is a term in trade used at the custom house when the exporter of any goods is entitled to a bounty or drawback; it is the certificate signed by the officers of the customs, which entitles the trader to the receipt of such bounty or drawback. Postlethwaite's Dictionary, tit. Debenture, where the various forms are given. By 55 G. 3. c. 184. they must be stamped, if they do not exceed 1001. with a 5s. stamp; if 2001., 10s. ; if 5001., 11.; if above 5001., 21.; except debentures on bounty on exportation of linens or sail cloth.

(3) 8 Geo. 1. c. 15. s. 1. The bond to be discharged on certain certificates, &c. See the Act, and Pope, tit. 217.

ation as silk stuffs, he was held liable to penalties for entering Encouragements of Exportation. the goods under a wrong denomination in order to obtain the bounty (1). But it has been since enacted, that the bounty payable upon the exportation of articles manufactured from raw or thrown silk shall be also paid on articles of the same description manufactured either in the whole or in part from silk, known by the denomination of refuse silk, or waste silk; provided that no bounty is paid on any silk manufactures whatever, unless the value of the goods at the port of exportation is at least four times the amount of the bounty claimed (2). It is also provided by the stat. 53 Geo. 3. c. 125. that the bounties payable upon the exportation of stuffs of silk mixed with gold and silver, stuffs of silk only, stuffs of silk mixed with inkle or cotton, and stuffs of silk and worsted, shall be allowed on such stuffs, although they may be ornamented with embroidery, tambour, needlework, lace, or fringe; provided the ornaments attached to the stuffs mixed with gold or silver, and likewise to those made of silk only, are of silk or gold and silver, and that the ornaments attached to the silk stuffs mixed with inkle or cotton, and to those mixed with worsted, are composed of silk, inkle, cotton, and worsted, or of one of those materials.

British-made sail cloth or canvass, fit for or made into sails, Bounties on Sailand exported out of Great Britain by way of merchandize (3);

(1) The Attorney General v. Smythies, 1 Wightw. 399.

(2) 53 G. 3. c. 30. Pope, 217. (3) A bounty of 1d. the ell was granted by 12 Ann. st. 1. c. 16. s. 2. (made perpetual by 45 G. 3. c. 68.) and Id. was added by 4 G. 2. c. 27. s. 4. Oath that it was made in Great Britain, and that it is not to be relanded, and that no former bounty given, and penalty on relanding. 12 Ann. st. 1. c. 16. s. 3. and see other provisions, Pope, tit. 210. 29 Geo. 2. c. 15. s. 1. 10 Geo. 3. c. 38. s. 2, 4. British or Irish linens made of hemp or flax of the breadth of 25 inches or more, for every yard which shall be exported to Africa, America, Spain, Portugal, Gibraltar, Malta, (47 G. 3. sess. 2. c. 64.) island of Minorca, or the East Indies, under the value of 5d. the yard, one half

penny; of the value of 5d.and under
6d. the yard, 1d.; of the value of
6d. and not exceeding 1s. 6d. the
yard, 1d. 29 Geo. 2. c. 15. s. 1.
where see the regulations of the
exportation, and Pope, tit. 210.
British checked or striped, not
exceeding 1s. 6d., and not
under 7d. in value the yard, one
halfpenny. 10 G. 3. c. 38. s. 2.
Pope, 210. Diapers, huckabacks,
sheeting, and other species of lineu,
upwards of one yard English in
breadth, of the manufacture of
Great Britain or Ireland, and not
exceeding 1s. 6d. the square yard
in value, the square yard 14d.
10 G. 3. c. 38. s. 4. By 5 G.3.
c. 43. s. 13. the bounties granted
by 29 G. 2. c. 15. are to be al-
lowed upon the like species of
linen made in the Isle of Man,
duly imported into and and re-ex-

cloth and British and Irish Linens to Africa, &c.

Encouragements British and Irish linens made of hemp or flax of certain sizes and of Exportation. values, and exported to particular countries; British checked or striped linen, diaper, huckabacks, sheeting, and other species of linen upwards of an English yard in breadth, and of a certain value, are respectively entitled to bounties on exportation. (1)

Bounties on
Cordage.

The exportation of British-made cordage by way of merchandize, to any ports except Ireland, the Isle of Man, and the islands of Faro or Ferro, is also rewarded by bounties (2). These bounties are to be paid to the exporter by the collector of customs at the port of exportation, on a debenture to be made out by the collector according to the entry of the goods, and the shipping thereof certified by the proper officer of the customs at the port of exportation. But before the bounties are paid, it is necessary that the exporter shall make oath on the debenture, before the collector or comptroller of the port, that the cordage has been wrought up in Great Britain (3) from foreign rough hemp, not the growth or production of the colonies in America, or of the East Indies or China, nor imported by the East India Company, and that the duties were paid on the importation, and that the cordage is really and truly intended to be exported to parts beyond the seas as merchandize, and not for the use of the ship during her voyage, or any future voyage, and not intended to be relanded in any part of Great Britain, or landed in Ireland, the Isle of Man, or the islands of Faro or Ferro (4). Another condition is, that the exporter, together with the master or other person having command of the vessel on board which the cordage is intended to be exported, shall give security by bond in the value of the cordage (which security the collector is empowered to take in the name and to the use of his majesty), that the cordage shall not be relanded or brought on shore again in any place in Great Britain, or landed in Ireland, the Isle of Man, or the islands of Faro or Ferro: a security which may be

ported from Great Britain. By
47 G. 3. sess. 2. c. 64. it is en-
acted, that the same bounties shall
be paid on all cotton printed,
painted, stained, or dyed in Great
Britain, on British and Irish linens
brown and white, and on printed
linens and sail cloth exported out
of Great Britain or Ireland to the
island of Malta, as are now due
and payable on articles of the like

kind exported to Gibraltar.

(1) See last note.
(2) 54 Geo. 3. c. 185.

(3) By s. 6. of 54 G. 3. c. 185.
the onus of proving that the hemp
was made in Great Britain and is
entitled to the bounty lies, in case
of dispute, on the exporter and
not the negative on the officer.
(4) 54 G. 3. c. 185. s. 1,

discharged on the production of certain certificates, and in the Encouragements manner provided for by the act (1). And in order to prevent of Exportation. any inconvenience which might arise from the exportation of Bounties. cordage, it is provided that no entry shall be allowed to pass for the exportation of such cordage, nor will the vessel having such cordage on board, be allowed to go out of port unless a certificate is produced under the hands of three of the commissioners of his majesty's navy, signifying that such cordage has been tendered to them for the use of the dock yards at the market price of the cordage in London, and that it has been refused by the navy board (2). If, moreover, any of the cordage for which a bounty has been paid, is relanded or unshipped in any place in Great Britain or Ireland, the Isle of Man, or the islands of Faro or Ferro, unless it be in case of distress to save the goods from perishing, a forfeiture of the goods themselves and treble value will be incurred, in addition to the penalty of the bond given on the exportation (3). No bounty is allowed on the exportation of any untarred or twice laid cordage, nor unless the quantity exported is of three tons weight at the least. It is also required that every vessel on board of which any cordage is shipped for exportation in order to obtain the bounty, should have on board, besides the quantity entered for exportation, a sufficient quantity of cordage for the use of the vessel, according to the nature of the voyage, for which no bounty is to be allowed. (4)

Sugar is another article entitled to bounties on exporta- Bounties on retion. (5) Sugar refined within the united kingdom, whether by fined Sugar (5). the operation of claying or otherwise, is entitled to the following bounties on its exportation from any part of the united kingdom, by an act which is to be in force until the 5th of July 1820: viz. the bounty on refined sugar called bastards, or refined loaf sugar broken in pieces, or being ground, or powdered sugar, is 30s. the cwt. The bounty on other refined sugar in loaf complete and whole, or lumps duly refined, or on such sugar pounded,

(1) 54 G. 3. c. 185. s. 1. (2) 54G.3. c. 185. s. 4. (3) 54 G. 3. c. 185. s. 7. as to a searcher's opening packages, &c. See 8.5.

(4) 54 G. 3. c. 185. s. 3. other wise the officers of customs are to prevent her from sailing, ib.

(5) And see as to raw sugar, 47 G. 3. sess. 1. c. 22. s. 8. continued by 54 G. 3. c. 24.; and see 48 G. 3. c. 12. s. 2. 54 G. 3. c. 24. s. 7.; and see as to sugar candy, 46 G, 3. c. 109. s. 2. and 58 G.3. c. 34. and infra; and see as to drawbacks on sugar, 2 Smith W. of N. 260. 5 G. 3. c. 45. s. 14.