Smith probably remained most of the year 1777 in London, for, as we have seen, one of his reasons for being there was to see the second edition of his work through the press, and the second edition of his work did not appear till 1778. But he was back in Kirkcaldy again before December, and while there he received from Lord North the appointment of Commissioner of Customs in Scotland, vacant through the death of Mr. Archibald Menzies. The offence he unexpectedly gave to the world's religious sensibilities by his account of Hume's last days had not interfered, as he feared such an offence would, with his prospects of employment in the public service, nor, what is quite as remarkable, had his political opinions. For he was always a strong Whig, and the preferment was bestowed by a Tory ministry. It is usually attributed to the influence of the Duke of Buccleugh and Henry Dundas, then a member of the ministry as Lord Advocate for Scotland, and their word may no doubt have helped; but there is reason to believe that the appointment was really a direct reward to the author of the Wealth of Nations for the benefit Lord North, who was Chancellor of the Exchequer as well as Prime Minister, derived from that book in preparing the budgets for the years 1777 and 1778. Smith himself, in a letter to Strahan which will presently appear (p. 323) attributes the appointment largely to the favour of Sir Grey Cooper, who had been Secretary to the Treasury since 1765, and was naturally Lord North's right-hand man in the preparation of his budgets. At the time the Wealth of Nations appeared the English Chancellor of the Exchequer was at his wits' end for fresh and convenient and easy means of increasing the revenue to carry on the American war, and the book was a mine of suggestions to him. He imposed two new taxes in 1777, of which he got the idea there,—one on man-servants, estimated by him to bring in £105,000, though in the event it yielded only £18,000, and the other on property sold by auction, which was to bring in £37,000; but in the budget of 1778, which he would have under consideration at the very moment of Smith's appointment, he introduced two new taxes recommended by Smith,—the inhabited house duty, estimated to yield £264,000, and the malt tax, estimated to yield £310,000. Under those circumstances Smith's appointment to the Commissionership of Customs is to be regarded not as a private favour to the Duke of Buccleugh, but as an express recognition on the part of the Premier of the public value of Smith's work, and the more honourable because rendered to a political opponent who had condemned important parts of the ministerial policy—their American policy, for example—in his recent work.
The appointment was worth £600 a year,—£500 for the Commissionership of Customs and £100 for the Commissionership of the Salt Duties; and Smith still retained his pension of £300 from the House of Buccleugh. When he obtained this place he thought himself bound in honour to give up his Buccleugh pension, possibly because of the assistance he may have believed the Duke to have given in securing it; but he was informed that the pension was meant to be permanent and unconditional, and that if he were consulting his own honour in offering to give it up, he was not thinking of the honour of the Duke of Buccleugh. Smith now settled in Edinburgh accordingly with an assured income of £900 a year, and £900 a year was a comparatively princely revenue in the Scottish capital at a time when a Lord of Session had only £700 a year, and a professor in the best chair in the University seldom made as much as £300.
Though the appointment was made probably in November 1777, Smith did not receive the Commission till January 1778, and there were still fees to pay and other business to transact about the matter, which he got Strahan to do for him. That occasioned the following letters:—
Dear Sir—The last letter I had the pleasure of receiving from you congratulated me upon my being appointed one of the Commissioners of Customs in Scotland. You told me at the same time that you had dined that day with Sir Grey Cooper, and that you had both been so good as to speak very favourably of me. I have received from London several other congratulations of the same kind. But I have not yet received, nor has the office here received, any official information that any such appointment had been made. It is possible that the Commission is not made out on account of the fees. If this is the case, you may either draw upon me for the amount, which I understand to be about £160, or you may write to me, and I shall by return of post remit you the money to London. Whatever be the cause of the delay, I beg you will endeavour to find it out and let me know as soon as possible, that I may at least be at the end of my hope. Remember me most affectionately to all your family, and believe me to be, most faithfully yours,
Adam Smith.
Edinburgh, 20th December 1777.
Neither you nor Mr. Cadell have wrote me anything concerning the new Edition of my Book. Is it published? does it sell well? does it sell ill? does it sell at all? I left directions with Mr. Cadell to send copies of it to several of my friends. If John Hunter was not among the number, put him in ex dono authoris, and desire Cadell to send me the account of the whole, that I may pay it. I should write to him, but it would only be plaguing him. If you draw upon me make your bill payable at five days' sight. I return to Kirkaldy on Christmas Day.[281]
On returning to Kirkcaldy Smith again wrote Strahan:—
Dear Sir—I should have sent you the enclosed bill the day after I received your letter accompanyed with a note from Mr. Spottiswood, had not Mr. Charteris, the Solicitor of the Customs here, told me that the fees were not paid in London, but at Edinburgh, where Mr. Shadrach Moyes acted as receiver and agent for the officers of the treasury at London. I have drawn the bill for £120, in order to pay, first, what you have advanced for me; secondly, the exchange between Edinburgh and London; and lastly, the account which I shall owe to Mr. Cadell, after he has delivered the presents I desired him to make of the second edition of my book. To this I beg he will add two copies, handsomely bound and guilt (sic), one to Lord North, the other to Sir Gray Cooper. I received Sir Gray's letter, and shall write to him as soon as the new Commission arrives, in order not to trouble him with answering two Letters. I believe that I have been very highly obliged to him in this business. I shall not say anything to you of the obligations I owe you for the concern you have shewn and the diligence you have exerted on my account. Remember me to Mr. Spottiswood. I shall write to him as soon as the affair is over. Would it be proper to send him any present or fee? I am much obliged to him, and should be glad to express my sense of it in every way in my power.
I would not make any alteration in my title-page on account of my new office.
Remember me to Mrs. and Miss Strahan, likewise to the Homes and the Hunters. How does the Painter go on? I hope he thrives.—I ever am, my dear sir, most faithfully and affectionately yours,
Adam Smith.
Kirkaldy, 14th January 1777.[282]
The Mr. Spottiswood mentioned in this letter was a nephew of Strahan, and no doubt an ancestor of Strahan's present successor in his printing business. The Hunters are John and William Hunter, the Homes are John Home and his wife, and the painter is Allan Ramsay.
In the course of a fortnight the Commission arrived, and Smith then wrote Strahan again:—
Edinburgh, 5th February 1778.
My Dear Strahan—I received the Commission in due course, and have now to thank you for your great attention to my interest in every respect, but above all, for your generosity in so readily forgiving the sally of bad humour which, in consequence of General Skeenes, who meant too very well, most unreasonably broke out upon you. I can only say in my own vindication that I am not very subject to such sallies, and that upon the very few occasions on which I have happened to fall into them, I have soon recovered from them. I am told that no commission ever came so soon to Edinburgh, many having been delayed 3 weeks or a month after appearing in the Gazette. This extraordinary despatch I can impute to nothing but your friendly diligence and that of Mr. Spottiswood, to whom I beg to be remembered in the most respectful manner.
You have made a small mistake in stating our account. You credit me with £150 only, instead of £170; the first bill for £120, the second for £50. Cadell, however, still remains unpaid. As soon as I understand he has delivered the books, or before it, if he will send me the account of them, I shall send him the money.—I ever am, dear sir, most faithfully yours,
Adam Smith.[283]