§ After some remarks from Mr. Robinson on one of the clauses,
§ Mr. Fawcettmade several observations on the Bill. It seemed necessary that those who were to apportion the ad valorem duty at the outports, should understand the quality and value of the articles imported: particularly the cotton goods. Sugar also required some regulations; there being a great difference in the prices of East and West India sugar, the freight of the former being so much more expensive.
The Chancellor of the Exchequerobserved, that the greater part of this subject had already been discussed. He admitted, that difficulties generally arose in the collection of ad valorem duties. In the present instance, the collection was experimental, and might be improved by the respite of experience. Notice had been 268 taken of the small allowance of tea, beyond which a ship would be rendered liable to forfeiture: but it was necessary to guard against the illicit importation of tea, for the interests both of the country and the East India Company. It might happen, that a ship might necessarily have more tea on board than she ought to carry. If inconveniencies occurred, he had no doubt that parliament would relax the measure according to circumstances. The rule was the same as had generally applied in such cases. If the present plan was too strict, it could be afterwards taken into consideration; he then moved a clause, compelling all persons making shipments to deliver an exact account of the different articles, which was agreed to.
§ The Bill was read a third time, and passed.