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.
11. The Inconveniences of the way of Customs, are, viz.
1. That Duties are laid upon things not yet ripe for use, upon Commodities in fieri, and but in the way of their full improvements, which seems the same ill-husbandry, as to make fuel of young Saplings, instead of Dotards and Pollards.
2. The great number of Officers requisite to Collect the said Duties, especially in a Countrey where the Harbours are many, and the Tides convenient for shipping of Goods at any time.