in the same Manner, these Duties or _customary_ Payments were
therefore called the CUSTOMS,--the Place where these Duties were paid the
_Custom-House_, and the Officers who collected them the _Custom-House_
Officers. In Process of Time, the Subjects gained a little more Liberty;
so that the Duties, which were originally imposed by Virtue of the mere
Prerogative of the Crown, were afterwards collected by the Authority of an
_Act_, or _Acts_ of the whole Legislature.

And yet, notwithstanding this Change of Authority, there was very little
Alteration in the System of Taxation: For _Exports_ as well as _Imports_
(in those Days of commercial Blindness) paid a Duty of about five per
Cent. [9] _ad Valorem_, as low down as the Reigns of CHARLES II. and JAMES
II.--King WILLIAM was the first Prince who had a true Notion of
introducing wise and beneficial Regulations into the System of
Exportation: For he caused the Duties to be taken off from the Exports of
_English_ Woollen Manufactures, and of a few other Articles: Queen ANN
followed his good Example, and extended the same politic System a little
farther: But it was reserved to the Reign of GEORGE I. and to the
Administration of that _great_ and _able_ Minister, Sir ROBERT WALPOLE
(whom the Traders, and the Populace always abused) to enrich this Country
by Means of a general System of _judicious_ Taxes, and salutary commercial
Regulations. For in one single Act of Parliament in the Year 1722, (8th of
G. I. Chap. 15.) there were about 196 Taxes repealed, [see CROUCH's Book
of Rates] Taxes which had been injudiciously laid, partly on Raw-Materials
coming in, but chiefly on _British_ Manufactures going out. But tho' this
excellent Law was productive of the greatest Advantage to the Nation; yet
it must be allowed, that like many other good Things, it was the innocent
Cause of introducing some Evil. For from that Time we may date the Origin
of our modern _Puffing_, respecting the Export of Goods, which has spread
but too generally ever since. _English_ Manufactures, when entered in the
Custom-House for Exportation, now pay no Tax or Duty; therefore this
Circumstance becomes a Temptation to many Persons to make larger Entries
for Exportation, than in Truth and Reality they ought to do. Vanity, and
the Desire of appearing to be Men of large Dealings, and extensive
Correspondencies, and perhaps other Motives still less justifiable, will
but too well account for such Proceedings in the m