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7 f 
 
 
 
 T H H 
 
 V - 72- 
 
 CASE 
 
 O J" T H K 
 
 Plantkrs of tobacco 
 
 in Flr^iriiti, 
 
 As ^-cprcfciitcd hy i^ w , m ,, j ^ : . - 
 figned by tlic Piciidcnt oi the 
 Council, and Speaker of the 
 Houfc of Burgcflcs. 
 
 r<» uliich 1 . aJJc\i, 
 
 A VINDICATION 
 
 Rcprefentation. 
 
 h 
 
 / O /V I) o .\'. 
 PrinrcJ Ur J. RoOtrts if, irjr^tckLinc. 
 
 171 
 
 W 
 
 '(! ^^ 
 
 fO 
 
(3) 
 
 .,Y 
 
 THE 
 
 ''■I 
 
 CASE 
 
 OF THE 
 
 Planters ofTOBACCO 
 
 in Plrp'nia, &^c. ' 
 
 .£ the Council and Burgeflb 
 of Virgima^ the moft ancient 
 of the Briti/h Colonies in 
 America^ now met in a Ge- 
 neral Affembly, having un- 
 der our Confideration the 
 diftrefled State of the To- 
 bacco Trade, which chiefly employs the In- 
 duftry of the King's Subje<fts here, and is their 
 only Support, iind ourfelves obliged, from a 
 'Senfe of Duty to His Mrjsfty, and our own 
 Sufferings, to reprefent. The Progrefs 
 
 tof that '1 rade through a long Courfc of Years j 
 
 il: 
 
 I- 
 
 K ■ 
 
 f 
 
 I 
 
f 
 
 f 
 
 b 
 
 V 
 
 «r, 
 
 »; 
 
 i 
 
 the many Mifchicfs that have attended ic 
 through the varuAW Changes it has undergone 
 , by feveral Afls of Parliament ; and the parti- 
 cular Hardfhips which are now ixnpofed up- 
 on us by the unjufl Dealings of moll of our 
 Favors, the Tobacco Merchants in Great 
 BrUaitts 
 
 '^ Tobacco, after the Aft of Tonnage and 
 Poundage made in the Twelfth Year ot King 
 Charles the Second, until the Firft Year of 
 King James the Second, was liable only to 
 the old Subfidy of One Penny, and the addi- 
 tional Duty pf another Penny per Pound ; 
 and during that Time the Duties were no 
 great Burthen upon the Merchants ; and the 
 Frauds in the Culloms f if there were any) were 
 fo iiiconfiderable, that ibey did little afet the 
 Planters. But their principal Difadvantage 
 then was, that the IJfe of Tobacco was not fo 
 much grown into Cuflom, and the Quantity 
 imported into Englafui^ though -it was vall- 
 ly lefs than at this Time, did exceed the Con- 
 fumption ; yet it was a more profitable Trade, 
 and perhaps yielded a much better Revenue in 
 Proportion than all the Duties do now. 
 
 By the ift of King Jatnes, an Impofition 
 of I'hr :e Pence fer Pound was added, to be 
 p.iid with fjveral Abarcmentsby the Conlump- 
 tioncr before he fhould be permitted to receive 
 it from the Merchant; and in the mean Time, 
 the Merchant or Importer was obliged to 
 give Bond with one or more fufficient Securi- 
 ties, or to procure two other Perfons to become 
 bound tp tlie Kin^j, not to deliver any To- 
 ■. • bacco 
 
 i" 
 
( 5 ) 
 
 bacco to the Buyer before the Duty fhoukl 
 be duly paid *, or, in Cafe he Ijiould not fell 
 or export it before the Expiration of £igh- 
 tjcen Months from the Importation, to pay 
 the Duty. 
 
 .r Thefe Bonds were to be difclnrgeci by Cer- 
 tificue of the Buyer's having paid the Duty, or 
 giving Bond to export it •, and the Merchant 
 or Importer was liable once in Three Months 
 to account upon Oath to the Commiflioners 
 of the Cuftoms, and his Warehoules to be 
 fearchcd for all Tobacco remaining in his 
 Hands from Time to Time -, and in Cafe he 
 Ihould fail to make Payment of the Duties 
 which fliouFd be found due, his Bonds were to 
 be returned into the Exchequer, there to be 
 profecuted according to the Courfc of Law, 
 r Then there arofe a fufficient Temptation 
 to defraud the Cuftoms, and the Running of 
 Tobacco became ftx)n a very great Abufe ; but 
 in other Refpefts the Courfe of the Trade was 
 very little altered, the Price was railed in fome 
 Degree in Proportion to the Duties, and this 
 Impoil was much better fecured to the Crown, 
 than by the Method introduced afterwards 
 by the 7th and 8th of King WiUiafn^ which 
 obliged the Importer to give Bond for the 
 Payment of it at the End of Eighteen 
 Months from the Importation, difcounting 
 for prompt Payment Ten, Six, Four, and 
 Two per Cent, according to the Time, which 
 was to be difcharged by Debentures upon Ex- 
 portation of the fame Tobacco within Twelve 
 , Moi:ths. It was faid that the former Method 
 
 i\ 
 

 (6) 
 
 of paying the Duty by the Confutnptioner 
 was found prejudicial to Trade, ancf grie- 
 vous to the Merchants *, but Experience has 
 not yet difcovered any Advantage fixMxi the 
 Merchants bonding the Duties ; nor were the 
 People of Virginia acq\runted with the Incon- 
 vcniencies that were fuggefted to the ParJia- 
 ment, and were the Grounds upon which that 
 Alteration was made t but many Abufes did 
 foon arife from thence in Regard to the King 
 and People. The Merchants indeed had im- 
 mediately an apparent Benefit by this Regula- 
 tion ; for in all their Accounts afterwards, 
 they charged their G>mmi(nons upon all the 
 Duties, even when the Tobacco was exported, 
 and only the firft Penny paid, and the Moi- 
 ety of that drawn back : Which has been 
 confiderably aggravated upon the Planters 
 fmce the further Subfidy of One Penny by the 
 A6t of the 9th and loth of King fVilliam^ 
 and the one Third Subfidy by the 2d and 3d 
 of Queen Anne were added : So that at this 
 Day, the Merchants Commiffions may be gc- 
 orally computed to be above an Eighth Part 
 of the net Produce of the Tobacco, in moft 
 of their Accounts, and upon many Sales to 
 more than the whole Balance coming to the 
 Planter. Divers Afts of Parliament have been 
 fince made in feveral Reigns for advancing the 
 Trade ; and we conceive that the Prohibition 
 ■to imjKjrt Bulk Tobacco was fo far ufeful, as 
 to make the Running of it more difficult: En- 
 larging the Time for Exportation to Three 
 Years, drawing back the whole Duty upon 
 
 Expor- 
 
 f 
 
-.^--«.- .■*.-. 
 
 ( 7) 
 
 Exporution, and reducing the feveral Dif-* 
 counci and Allowances upon the refpedlive 
 "* Duties CO one uniform Abatement, have pro- 
 duced fome good Elfieds. But (o long as the 
 Merchant is trufted with the keeping of To- 
 bacco in hb own Warchoufes, and the Pay- 
 nient of the Duties continues under the prefent 
 Method, we apprehend no Expedient will be 
 found adequate to the Mifchiets defigned to be 
 remedied. 
 
 For, with refped to the King, it is very 
 obvious from many recent Inlbmces, that 
 many of the Merchants are forced to contra^ 
 Debts at the Cuftom-Houfe far exceeding 
 the Value of their Eilates, which has occafio- 
 ned the Lofs of vaft Sums of Money to the 
 Kevenue. The Planters find an unaccount- 
 able Difference m the Weights of their To* 
 bacco when it is (hipped otf here, and when 
 it is weighed again at the Cudom-Houfes in 
 Great Britain^ efpecially in London. It will 
 be very clear from an Enquiry into the Ba* 
 lances paid every Year into the Exchequer, 
 chat not above one half of the Tobacco which 
 VDoSi necellarily be confumed in Gnat Britain 
 can have paid the Duties : And it may be 
 worth while to confider by what Means it has 
 been poflfible for many Merchants who have 
 £ul'd, and thereby discovered ihe ill State of 
 their Affairs, to maintain their Credit for ma- 
 ay Years at the Cuftom-Houfe. ^-^^-.r*,-, ^/ 
 . It will be, without Doubt, a very great 
 Difficulty upon us at this Diftance, to give 
 any clear Account of the Caufes which pro- 
 
 ■■■V'>''[:*: CnJiCC 
 
 in\ 
 
 } 
 
f 
 
 ( 8 ) , 
 
 duce fuch Evils, and whatever we arc able 
 to offer upon the Subjed, nriy polFibly amoiint 
 only to a probible Conjiclure. Yet if Re- 
 courfe be had to the Number of Hogfheads 
 imported and exported, and a juft Calcu- 
 lation made of the Weights of one Hogf- 
 head with nnother, (which may now be eanly 
 known from tlie fcveral Cuftom Haufes in 
 Great Britain^ as to Virginia Tobacco, feeing 
 the net Weight when it goes from hence, 
 by a Law lately made here, is marked upon 
 every Hogfliead by fworn Infpcdors) there 
 will remain a very pregnant Sufpicion, that 
 a confiderable Part of the Frauds muft proceed 
 from weighing the Tobacco upon the Land- 
 ing of it, either through Corruption or Neg- 
 ligence : And if this be probable, the Mer- 
 chant having the I'obacco in his own Ware- 
 houfes, or his Servants, Coopers, or Porters, 
 may take out of a great Number of Hogfheads 
 a large Proportion of the whole, and yet by 
 the Favour and Connivance of a corrupt Offi- 
 cer, when it comes to be weighed again for 
 Exportation, may obtain a Debenture for a 
 greater Quantity, and thereby not only 
 defraud the Crown of the Duty which ought 
 to have been paid, but even receive a Draw- 
 back for what was never paid i And we think 
 it impoflible to account in any Degree for fuch 
 prodigious Frauds in another Manner. 
 
 We conceive it is no hard Matter for a Man 
 of a fmall Fortune to make a confiderable Fi- 
 gure in Trade by a large Credit at the Cuftom 
 Hpufe i for if a Merchant, for Example, 
 
 enteric 
 
 ■ t 
 
arc able 
 ' amoiinc 
 c if Re- 
 ogfheads 
 
 1 Calcu- 
 
 2 Hogf. 
 be eafily 
 aufes in 
 >, feeing 
 1 hence, 
 ed upon 
 s) there 
 >n, that 
 proceed 
 e Land- 
 or Neg- 
 le Mer- 
 i Ware- 
 Porters, 
 gfheads 
 
 yet by 
 . t Offi- 
 ;ain for 
 for a 
 only 
 ought 
 Draw- 
 think 
 fuch 
 
 la Man 
 )le Fi- 
 'uftom 
 imple, 
 
 enters. 
 
 (9) 
 
 enters Five Hundred Hogfheads of Tobacco, 
 which ht fells for the nomt Confumptfon, 
 and bonds the Duties, though they are payable 
 at the End of Eighteen Months, no Pro- 
 ccfs can iffue againit him till after the Time 
 allowed for Exportation, then he cannot be 
 molelled upon luch a Bond within three Years, 
 and fo long he has to contrive a Way to dif- 
 charge it, which may be done in this Manner : 
 If he can procure the fame Quantity every 
 Year, by exporting the Confignment of every 
 Third Tear only, the Debenture (if any bb- 
 dy will fwear it to be for the fame Tobacco 
 that was entered Two Years beforej will dif- 
 charge all the Bonds that can be profecuted 
 againft . him, and reimburfc him for what he 
 was obliged to pay down for the Firft Penny : 
 So by fuch a Management, a Merchant may 
 trade with good Credit a confiderable Time 
 upon the Money he really owes to the Crown i 
 and if he is very dexterous, may aftually dif- 
 isharge all his Bonds, and by the Frauds in the 
 Weights at the Landing and Shipping off, 
 gain a great deal of Money. A flagrant In- 
 ftance of this Sort, we are informed, was dif- 
 covered by the CommilTioners of the Culloms, 
 in the Cafe of Mr. Midford^ and without Doubt 
 many more have remained undifcovered. 
 
 As fhis Method of bonding the Duties turns 
 fo much to the Prejudice of the Crown, it is 
 no lefs injurious to the Planters, not only be- 
 caufe it cannot be expefted, while fuch enor- 
 mous Pra^ices fubfiit in the Trade, iliat the 
 Tobacco which really pays the Duty can fell 
 
 B ac 
 
 1 
 
\f 
 
 I I 
 
 ' k 
 
 i! 
 
 («o) 
 
 &c iny tolerable Price ; but the Merchants, 
 efpecially in Londtm^ have it in their Power to 
 opprefs the Subjedb of the Tobacco Colonies 
 in nuny grievous Infbnces. One has been 
 already mentioned in refpe^ to their Commifll- 
 ons, and we mud beg Leave to obferve feversl 
 ethen. 
 
 The Merchants, when they fell our Tobacco 
 for the Home Confumption, think them- 
 fclvts under no Obligation to fec»-e the Duties, 
 but deliver it to the Retailer upon a long 
 Credit, as they pretend ; and if he happens to 
 become a Bankrupt, they hold the Planter 
 engaged to repay all the Charges of that To- 
 bacco, including the Duties, and even their 
 own Comminions. By this Means, a Man, 
 whofe Misfortune it is to have his Tobacco 
 fold to a Bankrupt, will be brought in Debt 
 to the Merchant Eighteen or Nineteen Pounds 
 a Hoglhcad, bcfides lofing the net Produce \ 
 which is fo terrible a Circumftance, that fome 
 arc obliged to make a further Allowance to 
 the Merchant to make good all Debts ; and 
 thofe that will not fubmit to their Terms are 
 continually expofed to Ruin, and he that has 
 the bcft Eftatc is moft in Danger. 
 
 The Tret and Clough, which is an Allow- 
 ance to the Freemen of London upon all waft- 
 . ing Commodities, is anotlier heavy Article 
 . upon us : It is deduced out of the net Tobacco 
 which pays the Duty upon every Sale to any 
 Retailer, and amounts to above Twenty Shil- 
 lings upon a Hoglhead. We are allowed 
 at tlie Cuilom Houfe Eight Vounds upon 
 
 \% ^ 
 
rchancs, 
 ^owcr to 
 Colonies 
 las been 
 ommifTi- 
 c fevcral 
 
 lobacco 
 them- 
 e Dudes, 
 i a long 
 ppens CO 
 ; Planter 
 chat To- 
 rcn their 
 a Man, 
 Tobacco 
 : in Debt 
 [1 Pounds 
 'roduce i 
 hat fome 
 trance to 
 ts ; and 
 erms are 
 that has 
 
 Allow- 
 all waft- 
 Article 
 Tobacco 
 to any 
 nty Shil- 
 allowed 
 upon 
 a 
 
 (" ) 
 
 a Hothead by A6t of Parliament for Dnuight, 
 and Two Pounds for Sample ; but this the 
 Merchant in mod Cafes conrerts to his own 
 Ufe, and thereby deprives the Planter of 
 about Seven Shillings upon every Hoglhcady 
 and very often more. And whereas formerly 
 all the petty Charges upon Tobacco did amount 
 to little more than I'ive Shillings per Hog- 
 fhead, which we conceive did exceed confide- 
 rably what was really paid, the prefcnt S:tt 
 of Merchants have of late contrived to raift 
 that Article to upwards of Ten Shillings in all 
 theu: Accounts, and very frequently to more 
 than Fifteen Shillings. One extraordinary 
 Charge, amon^ others, is Three Pence a Hog- 
 (head, amounting to between Four and Five 
 Hundred Poutids a Year from Virginia^ and 
 as much from, Maryland^ lately impofi^d upon 
 us, without our Confent, to defray their £x- 
 pences in applying to the Pat-liament^ipon any 
 Occafion to relieve us from the Hardmips we 
 groan under : How well they deferve this Mo- 
 ney, will beft appear from the Records of 
 Parliament. 
 
 We do admit the Aft of Parliament which 
 laft fettled the Abatements upon prompt Pay- 
 ment of the Duties, was defigned for the 
 Good of the Planters, andls fo on Aocount of 
 reducing the Duties to what they are at prc- 
 fent *, but the Merchants have fo determin'd 
 by their own Decrees, as to ingrofs, in great 
 Meafure, the Advantage of this Discount to 
 themfelves. For it is the Misfortune of the 
 greateft Part of the Shippers of Tobacco, 
 
 B 2 ROC 
 
 
h'' 
 
 I ' i 
 
 ( 13) • 
 not to b6 able to remit Mortej^ t& pxy down 
 the Duties, though fome are -, but thf:y are 
 obliged by the miitenous Rules of Trade, to' 
 lodge in the Hands of their Con^fpokfdents 
 double the Sum that would be fuffkient for 
 th^t Purpofe, or at lead a very great Overplus 5 
 whereby the Merchant is manircftly in a much 
 better Condition when he allows his Correfpon- 
 dcnt here the Advantage of the Difcounts, than 
 when he takes it to himfelf, and makes it not 
 worth any Man's while to keep Money to 
 make the prompt Payment of the Duties upon 
 his Tobacco, feeing upon the Merchants 
 Terms of allowing the Difcount, and their 
 unreafonable Delays in bringing the Money 
 back to our Credit, no body can niake Four 
 per Cent Intereft, and very feldom fo much. 
 Befides, the Planter without Money, muft, irt 
 a fair way of Dealing, be very frequently, if 
 not always, entitled to the Difcourtt of Seven 
 per Cent per Annum, allowed by the 9th of 
 the late King, upon the Payment of the Duties 
 Within Eighteen Months : For it is i very 
 great Abufe in the Trade, that the Merchants 
 afe too hafty on many Occafions in felling 
 Tobacco, in order to raife ready Money for 
 their own Putpofes •, and though they keep 
 their Accounts back feveral Years from their 
 Corl-efpondents, hone of tiiem will fay that 
 they never receive any Money upon the Sales 
 of Tobacco within t-ighteen Months from the 
 f mportation. Yet we know not one Inftance 
 of any Allowance being made upon this Ar- 
 tide by any Merchant in London, though it 
 
 has 
 

 ( n) 
 
 fISW iii te Om^ 
 
 t* 
 
 has bcdf 
 Ports. 
 
 This it oiily all Eipkotbt of {(Mt of our 
 Grievances atid theM^ alt itiany other that 
 canhot be ptrdperly iheritioned up6n this Oc* 
 caTion. But kUt thefe fhoM iMC be fufll* 
 cient hj their own Wei^t to undOe Us, we 
 are inrormed the Merchants have lately ob^ 
 tained an Afb of Parliament^ whereby an* 
 Affidavit bcford the chief Magiftrate of any '■ 
 Town or Borough j is made equal to nAvd vwt 
 Evidence, for the Proof of their Accounts, 
 however unjuft or miftaken ; and the Nature 
 of our Eftat^ (^hich have from our firft 
 Settlement been under the fanle CircUmftan* 
 ces that the like Eibttes are in England) are 
 altered by ntiaking our Lands fubj^ to the 
 Payment of their Book Debts, in oiticr t«> 
 enable them to give us larger Ciedit. It will 
 not become us, nor do we prefume to difpute 
 with the Wifdom of the Parliament ; but we 
 are juftly alantied with the Confec^uencesof the 
 additional Power the Merchants will have now 
 to opprefs us more than they have ever done 
 before ; and are apprehenfive they cannot be 
 reftrained but by the Laws of their own Con- 
 fciences, from making themfelves Matters of 
 the Eftates in both the Tobacco Colonies, 
 unlefs we can be relieved by the Parliament. 
 And we perfuade ourfclves, that thcfe Colo- 
 nics who cmpk>y above Four Hundred Sail 
 of Ships, maintain more than Four Thoufand 
 SeamcTi, confume of the Manufafturcs of Great 
 Britain to the Viilue of near half a Million 
 
 yearly. 
 
 ill! 
 
 ft 
 
 II 
 
 I 
 
 
 
 i 
 
 I 
 
 l! 
 
I 
 
 / 
 
 t>! 
 
 (u), 
 
 ytely* have lb confiderable a Share in fup- 
 fiordng the Balance of Trade with Foreiffn 
 Nations, and ratfe fo great a Revenue to die 
 Crcmn, without being one Farthing Expence 
 to our Mother Country, will be thought wor- 
 thy the ConAderation of a Britijb Parliament. 
 To this End we humbly Propofe, that the 
 Merchants be no longer folely tnifted with 
 the keeping of Tobacco, but that the fame be 
 depolited in Warehoufes under the Lock and 
 Key ot the King and Merchant *» that all 
 the Duties be reduced to Four Pence Three 
 Farthines the Pound, which is the net Duty, 
 at preSnt, after difcountinc the Twenty 
 Five per C^nt } that no Bonds be taken for 
 fecurine the Duties upon Importation ; that 
 all Tobacco be weighed when it is landed, 
 and weighed again when fold and delivered 
 out to the Retailer or Exporter ; that fuch 
 Retailer pay down the Duty according to 
 the Isdl Weight, and only remain anfwerable to 
 the Merchant for the Overplus of the Price ; 
 that all Tobacco be exported Duty-free, and 
 the fame Time allowed for Exportation as is 
 now 5 and that fpme fevcrer Penalties be 
 annexed to the relanding of Tobacco delivered 
 out for Exportation, or felling it at home : By 
 this Method no Alteration yf'iW be made in re- 
 fpc£t to the Duty, but that will be better 
 fecured, and cannot fajl of being cncreafcd by 
 fupprelTing the Multitude of Frauds, which 
 mure needs arife from the Merchant's having 
 the Tobacco in his Power, and bonding the 
 Duties : Many Perjuries will be prevented i 
 
 the 
 
in fup- 
 Foi 
 
 lueto 
 Expence 
 ight wor- 
 irliamene. 
 , that the 
 iftedwich 
 e fame be 
 ..ock and 
 
 that all 
 ce Three 
 let Duty, 
 
 Twenty 
 aken for 
 on i that 
 s landed, 
 delivered 
 
 that fuch 
 irding to 
 /erabie to 
 le Price ; 
 free, and 
 tion as is 
 tallies be 
 delivered 
 ome : By 
 ide in re- 
 be better 
 reafed by 
 Is, which 
 having 
 iding the 
 evented •, 
 the 
 
 i 
 
 
 
 ( '5) 
 
 the Merclvmt will then have no Intereft in 
 leflening the Weights, but for the fake of his 
 CommiiTions i^rill fee that Juftiob be done co 
 the King and the Planter, and the Cuftom- 
 Houfe Books will be a Check upon him if 
 he does any wrong ; the Planters will be able 
 to chufe their Merchants for their Probity and 
 kind Treatment, and not for their Riches or 
 Credit ; the Sword will be taken out of their 
 Hands, and the Balance held more equally 
 between them and us. 
 
 Yet we cannot doubt, but many Objec- 
 tions will be raifed by our Enemici to this 
 Scheme, and terrible Confequences mufl be 
 foretold, to follow upon it, even with Refpeft 
 to our felves : But )K>wever that may be, we 
 have this Confoladon in bein^ afTured, that 
 we cannot be in a worfe Condidon than we 
 are at this Juncture ; and if the Trade fhould 
 not be reftored to a better State, yre fhall at 
 leaft be fecure in our Poverty, and be de- 
 fended from thofe who feek to undoe us. 
 
 Signed in the Name and Behalf 
 of the Council. 
 
 Robert Carter, Preftdent, 
 
 JoHM HoLLOWAY, Speaker cf 
 the Houfe of Burgeffeu 
 
 WtlXiamihirgy June 
 28, 1732. 
 
 
^ 1-- 
 
 ) 
 
 *' /? 'M 'lI ' '. 
 
 
 "j" »■ ' 
 
 
 . '' • ,'•! ^ -^ / 
 
 ; ' 
 
 
 .- a 
 
 
 
 fit. 
 
 J - .». 
 
 , *i»< . t 
 
 ■i 
 
 lU . 
 
 t t,r ,i t^af: 
 
 fn i^\ 
 
 
 ^s 
 
 ^^ i 
 

 
 
 -t 
 
 ( t1 ) 
 
 «ki 
 
 ifc ■ ■* 
 
 ■ J *i 
 
 V'i 
 
 VINDICATION 
 
 O F T H E 
 
 Reprefentation of tiie C A S £ of 
 the Planters of Tobacco iii 
 * f^trgima; itiade by the General 
 : Aflembly of that Cblort)^ 
 
 ,^ -'1 
 
 H E tiratic of thfe tobdciib 
 Colonies is jiiftly Account* 
 (cd ohc of the nioft benefi- 
 cial Branches of Trade be- 
 longing to Gi^edt Br f tain i 
 Oil account of the ReVehue 
 it ralfes to the CroWn ; of the Share it has 
 in balancing the Trade X^^ith fbfeigtl Na^ 
 tioiis; of the great Number of Ships and 
 Seamen which aire cmpldyed in it ; and 
 the Confumptiort it occafions of the Ma- 
 nufadurcs of this Kinj^doni. And who- 
 ever will take the Pains to make an En- 
 quiry into tiie State of rhIsTraic for forty 
 
 C Vcars 
 
 r 
 
 ■I 
 
 
 !t 
 
I' 
 
 I * 
 
 . r 
 
 1 ) ' 
 
 (i8) 
 
 Years pa(V, 
 
 luf^ be convinced, that it has 
 all that 1 inic (fome few Years excepted) 
 iabdured under The mofl fingularHardihips 
 that can be imagined ; and will have Rea- 
 fon to wonder how a People, whopcfTcfs 
 fo fine a Country, could have Patience 
 cnoi^h to carry it on, without a*rning 
 their Induflry to fomcthing elfe that might 
 be more advaiitigeous to them. 
 . But they have flattered thentfelves from 
 Time to Time, that their Diftreflcs, being 
 chiefly occaftoned by certain Abufes in the 
 Payment of the Duties with which this 
 Commodity is loaded, by running great 
 Quantities without paying any Duty, and 
 fome badManagcmcnts among themfelves, 
 ^ight be relieved by a proper Regulation. 
 
 Accordingly fcveral Methods have been 
 attempted in the Colonies to oblige the 
 Planters to make good Tobacco, and to 
 prevent the Exportation of what is not fit 
 for any Market, which is all that is in their 
 Power to do ; the Parliament in feveral 
 Reigns have made Laws for advancing the 
 Trade, and preventing Frauds j and thofc 
 who have had the Direflion of Affairs in 
 the Trcafury, have endeavoured to enforce 
 thefe Laws, cfpccially of late, by caufmg 
 the Condudl of the Officers of the Cuftoms 
 to be more ftridly look'd into, and rcmo- 
 
 vin^f 
 
 I, 
 
fm 
 
 ^ 
 
 it ha 
 eptcd) 
 dfhips 
 cRca- 
 pof^cfs 
 ticnce 
 jrning 
 might 
 
 s from 
 being 
 sin the 
 :h this 
 g great 
 [y, and 
 ifclvcs, 
 ation. 
 re been 
 ge the 
 and to 
 not fit 
 n their 
 leveral 
 ing the 
 i thofe 
 fairs in 
 enforce 
 caufing 
 luftoms 
 rcmo- 
 vini5 
 
 ( '9 ) 
 
 ving filch as have been found guilty of a- 
 ny Corruption or Negligence. 
 
 But the Legiflature of Viriiniai in a 
 lace Deliberation, being fatisfied tliat none 
 of the Expc !ients that have hitherto been 
 fallen upon, have had the good Effcd that 
 was expedled; and that they had little 
 Reafon from the lateCondud of fomeof 
 their Fadors in Great Britain^ to hope for 
 a thorough Reformation of Abufes by their 
 Affiftance $ thought it necelfary to lay open 
 their Grievances, and to fcek Relief upon 
 ajuft Reprefentation of their Cafe, which 
 has lately appeared in Print, and been pre- 
 fented to the Conftderation of the Publick. 
 
 That undutiful Paper has been long tal- 
 ked of about the Royal Exchange, been 
 branded as the moft fcandalous and ground- 
 lels Libel that ever was formed, and un- 
 worthy of any Regard or Examination , 
 and has given Occafton to Abundance of Ri- 
 dicule and Abufe upon the Perfon wiio 
 came over to fupport it, as well from thofe 
 who know hedeferves no fuch Treatment, 
 as from others who are willing to take eve- 
 ry thing for granted that is faid on one Side 
 of aQueftion. ' 
 
 The Authors of it did not exped that 
 every Gentleman in the Trade would look 
 upon himfelf to be affeded by the Charge 
 
 C ^ H 
 
 "i\ 
 
 v 
 
 4^ 
 
 f* 
 
 m 
 
 % 
 
 b. 
 
% 
 
 N 
 
 I Vi 
 
 { «o ) 
 
 \\ cpntaios, hccaufc they left R^om for 
 ifxceptiohs to the Cbara^crs of (lich as 
 ^cre abov<;'the bafc Pradices they com- 
 plain of j and the more, bccaufe moft of 
 them h^v^ ^l ^omc time ot other complain- 
 ed (o their Cori^efpondents of the Iniquities 
 of their Brethren, and imputed fome ot 
 the b^d Events i(i the T^ side to frauds of 
 this Sort. . ^.^'^..xi.j'^^.A. 
 
 They \now very well how one of their 
 own Members, about four Years ago, at 
 jfcveral of their General Meetings, preffed 
 them to join in an Application vq alter the 
 Method of collefting the Puties for the 
 !R.caron? there mentioned J -.., -^ 
 
 And, if they defire it, I believe they 
 may be informed of another, who is now 
 amon^ them, and has a Share in the prc- 
 fent Oppofition, that has lately urged up- 
 on the fame Account, the Neceflity of 
 fomc Regulation. So that they have heard 
 of thcfe Evils before, and are the more 
 inexcufablc for laying aflde all Regard to 
 their Friends abroad (who have been al- 
 lowed upon other Occafions to defcrve a 
 kinderTreatment,) only becaule they have 
 prcfumed to complain of a Mifchief fa 
 notorious. 
 
 But fince they arc fo ftrongly united, not 
 only among themfelvcs, which rarely hap- 
 pens. 
 
 
( " ) 
 
 pens, but with the Retailers of Tobacco, 
 (whofc Intereft I fuppofc is as different from 
 the Planters, as that of the Buyer and Sel- 
 ler is in other Cafes,) to oppofc any Al- 
 teration in the Trade ; and cry aloud for 
 Proofs of the Fads that arc allcdged againft 
 them, and tend fo much to the Difhonour 
 of their Body^, it will be neceifary to illuf- 
 trate the general Articles of that Paper, 
 and to (hew, how far they can be made 
 out i and the rather, becaufe thefe Gentle- 
 men have been fo fortunate as to raife a 
 great Clamour in the Nation, and to make 
 them believe that their Liberties are con- 
 cerned in this Qucftion, 
 
 It will be conildcred how difficult it is 
 in a Cafe of this Nature, to bring a clear 
 Evidence of many Indances of thefe Abu- 
 fcs j becaufe People who combine to do 
 any Mifchief, will take Care to have no 
 Witncffes againft them, and ate under ve- 
 ry ftrong Ties not to difcover one another. 
 
 But it happens that that Perfon, whofe 
 Name is mentioned in this Complaint, has 
 left a Record againft himfelf among his 
 own Books and Papers, of hts Method of 
 dealing at the Cuftom Houfe ; whereby it 
 appears, that in one Ship's Loading of 3 1 o 
 Hogihcads^ in the Year 1 7 27> he defrauded 
 . . , the 
 
 
H 
 
 i. 
 
 i 
 
 ■ s 
 
 the down of near one Scrcnth Patt of the 
 Duties, by fidfe Weights at the Keys. 
 
 An Account of which is thus abftrafted 
 and dated, every Article containing the 
 Weight of Ten Hogflicads. 
 
 tki lumd'fVMieTS 
 BHks. 
 
 Hhds. 
 
 ' ,v ■ *i' 
 
 
 56 3 5 
 
 53 a 25 
 49 O II 
 53 3 O 
 I 
 
 o 
 
 o 
 
 3 
 
 3 
 I 
 
 3 
 
 54 
 49 
 49 
 45 
 5« 
 ^6 
 
 6$ 
 
 49 2 
 47 3 
 
 50 2 
 39 I 
 7a 2 
 ^» 3 
 
 51 3 
 74 2 
 
 14 
 22 
 
 23 
 20 
 
 18 
 
 20 
 
 4 
 7 
 S 
 
 14 
 13 
 27 
 
 o 
 
 17 
 
 9 
 
 Tnte freights. 
 
 
 5i^ 
 5J 
 55 
 
 71 
 
 «i 3 
 ^5 
 
 57 
 58 
 
 I 
 3 
 3 
 
 c. ^. z. 
 
 5<J I 23 
 59 O 3 
 55 2 « 
 
 59 O 19 
 55 2 14 
 I 
 
 I 
 2 
 O 
 
 27 
 
 5 
 
 21 
 
 9 
 I 
 8 
 
 II 
 10 
 
 60 o 20 
 
 47 3 O 
 93 O 14 
 80 O 26 
 ^5* 2 15 
 «9 3 27 
 
 75 
 
 r 
 
'.I 
 
 HMs. 
 
 < . 
 
 ( 23 
 
 ; 
 
 C. ^ L. 
 
 CSl^L. 
 
 75 3 i^ 
 
 85 1 K 
 
 43 2 15 
 
 50 2X 
 
 6S O 21 
 
 •4 S I| 
 
 78 2 22 
 
 «3 17 
 
 52 O 18 
 
 71 If 
 
 69 O II 
 
 .u 76 9 
 
 53 1 « 
 
 ., 64 I 12 
 
 <5 2 27 
 
 70 I 27 
 
 67 O I8 
 
 7« 1 i« 
 
 60 3 24 
 
 75 I 2< 
 
 ISO 2 
 
 61 18 
 
 27 18 
 
 39 I 7 
 
 1779 9 
 
 20j4 3 I« 
 
 ^1 
 
 I. 
 
 ; t :'- 
 
 t^'.' 
 
 7$ 
 
 The Total of the Difference amounts 
 to 30)893 futtle Pounds, and the Duty of 
 fo much was faved to the Fador, who, 
 if he managed as well when he exported 
 this Tobacco, might very eafily gain as 
 much more in Debentures. 
 
 A further Evidence of Fraud of the fame 
 Kind may be juftly infcrr'd from the ex- 
 treme low Weights of great Numbers of 
 Hogfheads in fome Loadings, which will 
 appear by fome of the Books of the Land- 
 Waiters. 
 
 Another very flagrant Cafe has by Ac- 
 cident been difcovered, and happens to 
 be very recent. 
 
 A 
 
¥ 
 
 i' 
 
 
 !• 
 
 t, ■ 
 t ' 
 
 ( «4 ) 
 
 A Tobacco Merchant (lood bound at 
 the Cuftom-houfe in feveral Bonds, for 
 more than 4000 1. anH the Time allowed 
 for Payment was nea: expiring. Upon 
 the Arrival of another Ship, he ofTer'd to 
 enter 300 Hog(hcads, to pay down the 
 fir(k Subftdy, and givC Bond with Secu* 
 rities for the reft of the Duties ; but the 
 Oiiicer, who was to judge of the Secu* 
 rities, thought fit to rcjcdl them. The 
 Merchant was not at all difcompofed ) 
 went away, and in a few Days brought 
 ready Money, paid down all the Duties^ 
 and of courfe was allowed the Difcount 
 of Ten per Cent, Soon afterwards he 
 Hiippcd off the fame 300 Hogfhcads, 
 fomcbody was provided to fwear they 
 were the Tobacco for which his Bond$ 
 was given, and Debentures were obtained 
 accordingly for upwards of 500 L more 
 than he paid down upon his Entry. ' 
 
 And I think fuller Evidence of Fraud* 
 as well upon the Importation as Expor- 
 tation will not be required ? But Gentle- 
 men will immediately fay, that it amounts 
 to no more than to prove the Guilt of 
 two or three Pcrfons ; and the Reputa- 
 tion of the Reft of the Body muft not 
 be ftaincd upon their Account. 
 
 To this Iwill only give a General Ail^ 
 
 fwcr ) 
 
T 
 
 (25) 
 iwcr J that there are Pcrfonsto be found, 
 who will prove the fame Things in ma- 
 ny Inftanccs, and in a continual Series, 
 provided they may be fecured againft men- 
 tioning Names, whereby they mull betray 
 Friendlhips, and perhaps ruin Families. 
 
 And I think entrinii; into a llri^ En- 
 quiry about the Matter will be altogether 
 iinneccfl'ary, if the Price of Tobacco fold 
 with the Duty on for the Home Confump- 
 tion be compared with the Price of What 
 is fold for Exportation, almod in any Year 
 that can be mentioned. 
 
 For Example, in this prefcnt Year To- 
 bacco has been fold to Foreign Buyers 
 from Two Pence Halfpenny to Ttircc 
 Pence Halfpenny 5 and nothing lefs than 
 Two Pence, 1 believe, has been offered, 
 which has been refufed hitherto by every 
 body*^; ^ - 
 
 Yet at thisjunflurc, the bcftOronoko 
 Tobacco is fold to Buyers in London, for 
 the Home Confumption, for Seven Pence 
 a Pound, which is not more t'lan One 
 Penny Halfpenny without the Duty. 
 Now is it poflible to fuppofe, that any 
 Man will take that Price for any Commo- 
 dity, that may be fold for another Mar- 
 ket at Two Pence at lead, without fome 
 very weighty Reafon : And the Rcafon is 
 
 -^ "' D plaia: 
 
 it 
 
 
 \4. 
 
 I' 
 
\i 
 
 I f 
 
 
 1. 
 
 N 
 
 t 
 
 r ( 
 
 ( 26 ) 
 
 plain : Thofc that do this have obtained 
 Ikbenturcs for the lull Quantity of their 
 tntrics at the Cuftom-houfe j and what 
 they fell at thefc low Prices has been got 
 by Fraud clear of Duty. 
 
 Iwill mention further the Methods of 
 carrying on thcfe Frauds, as 1 have been 
 informed of them, both by People who 
 have been Tobacco Merchants themfelves, 
 their Book-keepers and Servants. 
 
 " Upon the Arrival of a Ship, the 
 Owner app^ys to two Land- Waiters, 
 whofe Fricndfhip he can rely upon, to 
 know if they can be appointed to Land 
 his Tobacco 5 and if it happens that 
 they are not at Lcifuic, he will delay 
 it till they are difengaged. 1 i.en they 
 wiii take all Opportunities to fct down 
 in their Books as many hundred Pounds 
 lets than the true Weight, as theHogf- 
 head will bv^ar. If it is a Hoglhead of 
 an uncommon Weight of a thoufand or 
 eleven hundred, they will enter it fix 
 or (even hundred } and a Hogfhead of 
 (even or eight hundred (hall be entered 
 at five or fix hundred 5 which are fup- 
 poled to be the ufual Weights of a 
 Hoglhead of Tobacco ; but upon a very 
 light Hojifhcad they will perhaps only 
 deduct from lo to 2^ Pounds: All 
 
 " which 
 
 . <t 
 
 <c 
 
 tc 
 
 cc 
 
 « 
 
 te 
 
 tc 
 
 U 
 
 « 
 
 €t 
 
 CC 
 
 iC 
 
 tc 
 
 (( 
 
 (C 
 
 n 
 
 tc 
 
 tt 
 
 ti 
 
i 
 
 ained 
 
 €< 
 
 their 
 
 « 
 
 what 
 
 « 
 
 n got 
 
 
 
 <C 
 
 xls of 
 
 « 
 
 . been 
 
 « 
 
 i who 
 
 (( 
 
 Iclves, 
 
 « 
 
 ?, the 
 
 IC 
 
 ^alters, 
 
 « 
 
 on, to 
 
 <( 
 
 oLand 
 
 (( 
 
 IS that 
 
 *t 
 
 I delay 
 
 « 
 
 n they 
 
 (C 
 
 dovrn 
 'ounds 
 
 « 
 
 « 
 
 pHogf- 
 
 t€ 
 
 icad of 
 
 « 
 
 fand or 
 
 
 :r it fix 
 
 <€ 
 
 Lead of 
 
 t€ 
 
 cntcr'd 
 
 « 
 
 re fup- 
 
 <C 
 
 s of a 
 
 « 
 
 1 a very 
 
 « 
 
 )s only 
 
 <C 
 
 s: All 
 
 t( 
 
 which 
 
 " 
 
 
 1 << 
 
 ( 27) 
 
 which is done as Time and Opportuni- 
 ties offer, without being difcovercd by 
 the Land-Sunxyor. 
 
 " The Coopers take all Opportunities 
 of drawing a Sample from eight to ten 
 Pounds out of a Hogfliead before it is 
 weighed, which the Land- Waiters will 
 not fee when they arc in the Interell of 
 the Merchant. 
 
 " The Weighers too, as often as they 
 can, will give a fhort Weight to the 
 Land- Waiters, tho' they never let them 
 know any Thing of it 5 but they take 
 Care that the Merchant's Agent fliall 
 have Notice of thole Hogfheads, by gi- 
 ving him the Landing Number of them, 
 which is called the New Number. And 
 as it is always in the Power of the 
 Weigher to favour the Merchant, they 
 feldom fail to do ir, knowing they fhall 
 be well paid foi their Civilities. 
 " When the Land- Waiters fettle their 
 Books with the Ship's Husband, who 
 is the Merchant's Agent, if any two of 
 them agree in their Account, the third 
 alters his Book to make it a^ree with 
 theirs : So if the Husband has hut one 
 Land- Waiter in his Inrercft, there is no 
 doubt of a Fraud : Then if the Mnrk« 
 upon the Hogiheads are cut out, there 
 is no Dans^er of Proof in Cafe of nn In- 
 formation. Ihcff 
 
 n 
 
 
I! 
 
 t! 
 
 lii 1 
 
 ■ 1 . t ■ 
 
 1 
 
 , • j 
 1 , 
 
 
 1 ■ 
 1 ; ' 
 
 ; 
 
 I i 
 
 I 
 
 
 1 ; 
 
 ; I 
 
 . ( 28 ) 
 
 Thcfc are i he Metliods ufcd upon an Im- 
 portation, and I have the following Ac- 
 count of what is done at the Exportation. 
 " The Importer endorfes on the Cock- 
 et by which he receives his Debenture, 
 the Hogflieads with the new Marks, and 
 adds to the Weight of every light Hog- 
 fhcad as much as will make it amount 
 to the ordinary Weight of other Hog- 
 fheads : And to prevent a Difcovcry, 
 he takes Care to have the Deputy Sear- 
 chers in his Intereft, that thofe Hog- 
 fhe-ids may not be weighed. But it is 
 not the Cuftom to weigh more than two 
 or three Hogflieads out of the Number 
 to be exported, and if they agree with 
 the Weight endorfed on the Cocket, it 
 is taken for granted the whole is right. 
 " The Importer further takes Care to 
 apply his Debentures to the difcharging 
 of Bonds of the oldeft Date 5 that he 
 may have the Ufe of a confidcrable Sum 
 of Money without payinglntercrt,which 
 is the Occafion of iuch great Sums be- 
 ing loft by Tobacco Bonds. 
 " But he docs net reft here 5 he muft 
 have the Benefit of the Difcounts allow- 
 ed for prompt Payment upon thefe old 
 Bonds ; which is eflfedcd by paying down 
 the Duties on one Ship's Loading, by 
 exporting it at a convenient Time, and 
 
 , " drawing 
 
 IC 
 
 €C 
 
 ec 
 
 €f 
 
 cc 
 
 « 
 
 u 
 
 €C 
 
 ft 
 
 tc 
 
 €< 
 
 « 
 
 €< 
 
 <t 
 
 C< 
 
 tt 
 
 « 
 
 (C 
 
 « 
 
 (( 
 
 it 
 
 « 
 
 te 
 
 it 
 
 ; I 
 
 ii 
 
•S 
 
 nim- 
 
 ; Ac. 
 ion. 
 3ock- 
 nturc, 
 and 
 Hog- 
 iiount 
 Hog. 
 ovcry, 
 J Sear- 
 Hog. 
 It it is 
 mtwo 
 umber 
 e with 
 ket, it 
 right, 
 ^lare to 
 larging 
 hat he 
 •)e Sum 
 :,\vhich 
 ims be- 
 
 ic muft 
 J allow- 
 efe old 
 g down 
 ing, by 
 nc, and 
 hawing 
 
 T 
 
 
 ( 29 ) 
 
 drawing back out of the old Debt a Half 
 
 Penny a Pound more than was paid. 
 
 This Ihews there is no iUch Ablurdity 
 in tlie Letter from a Member of Parliament 
 to his Friends in the Country, as is charged 
 upon it by a pubUck fpirited Letter pub- 
 liihed in the ^Daily Journal March 2. 
 V It appears to have been done in one of 
 the Caies above-mentioned, and mull be 
 generally the Confequence of difcharging 
 Bonds given for the Dui <:s of Tobacco im- 
 ported at one Time, by the Exportation 
 of what is imported at another ; which 
 is openly avowed by every body to be the 
 Praci ice, and thought to be very reafonable 
 by lome, who fay the Trade cannot be 
 carried on without the Credit which is ob- 
 tained by this Expedient, and that the Ads 
 of Parliament relating to thele Duties, 
 plainly mtended fome Advantage of this 
 Sort to the Merchant. 
 
 But whoever will look upon the Form of 
 Debentures in the Port of London^ (how 
 they arc in other Ports 1 don't know,) will 
 find it very difficult to acquit the Perfon 
 who makes the Oath, of Perjury. Per- 
 haps barely giving Credit without Intereft, 
 may be no grcatDifadvantagc to the Crown 
 and a proper Encouragement to a Mer- 
 chant who pays a great deal of Money eve- 
 ry Year at the Cuftom Houfe : Yet that 
 •. ,., Mcr- 
 
 Ipf" 
 
 ■t 
 
 \ 
 
 i * 
 
.d 
 
 ^\ 
 
 I <] 
 
 I ■ 1 
 
 I 
 
 ^30) 
 
 Merchant who will not be contented to be 
 trufted without Intcrcft, but will by fuch 
 Means make the Crown p^y him Ten ffer 
 Cent, for ufing its Money, muft be looked 
 upon as a very unreafonable Perfon. And 
 this is certainly very often the Crown's 
 Difadvantase in this Particular : But fomc- 
 times it is turned very much to the Injury 
 of unfortunate People, who happen to be 
 bound as Securities in thefe Bonds, in this 
 Inftance, that fome whofc Bonds ought to 
 have been cancelled, the Tobacco for 
 which they were given being aftually ex- 
 ported, have been imprifoned by Extents 5 
 becaufe that for which theyftood bound, 
 was wrongfully applied to the Difcharge of 
 other Bonds. 
 
 This Species of Fraud, proved to be 
 pradifcd in London by the Merchants 
 only, aggravated by what may be pre- 
 fumed to be done in the fame Way in 
 other Ports, becaufe it is as eafy, is fuch 
 an Injury as the Planters, who are to be 
 confidered as the Fair Traders in this 
 Cafe, would be too Icnfible of, without 
 any more. 
 
 But fome of the Tobacconifts like- 
 wile employ their Talents and improve 
 their Stocks in this Manner. They fend 
 cut Tobscco from England ;o Dunkirk 
 and Oftend^ which is exported to no 
 
 other 
 
 vi 
 
■wr 
 
 ( 31 ) 
 
 other End than receiving the Drawback. 
 This cut Tobacco, if it may be fb called, 
 is made up of Stalks flatted and Ibme 
 bad Leaves, the Refufe and Sweeping of 
 their Warehouies, out of which they 
 place the fairefl and mod fightly at the 
 Top and Bottom of the Cask, the reft 
 being chiefly Duft and Sand. A Sample 
 of this Sort can be produced, which is 
 Part of Five Hogiheads that weighed 
 Net 30771b. and were Ibid ztDunktrh 
 lately at Three Farthings a Pound by a 
 Matter of a Veffel, who declared, his 
 Orders from his Merchant were to throw 
 it over board if it was not Sold, and 
 10 10 Pound was allowed the Buyer in 
 that Quantity for Sand and Duft \ iince 
 which, 1 1 Hogiheads of the fame fort 
 have been carried to the lame Place. 
 
 Befides this, it has always been fuf- 
 peded, upon very good Grounds, that 
 great Quantities, after being (hipped ofif, 
 and landed in Foreign Parts, are brought 
 back again and run a ihore in Great- 
 Britain ; and, as it happens, it can be 
 proved that there are conftantly Eight 
 or Nine Sloops or other Veffels, from 
 30 to 60 Tons, that go backwards and 
 forwards from Ireland to Dunkirk^ ma- 
 king Three or Four Voyages at Icaft in a 
 Year ; They go in Ballaft, and load with 
 't Toba(?co 
 
 ill 
 
 i'i 
 
 ;• 
 
 111'! 
 
f ^2 ) 
 
 Tobactfo, earrying from 36 to jpo Hogfl 
 heads each ; the Tobacco is (hipped from 
 London in Time for their Arrival ; they 
 l>reak up the Hogfheads and repack thcni 
 with Prefles they have for that Purpoifc 
 in Bales of 100 Weight each, not unlike 
 Bales of Linnen ; they take their Clear- 
 ances for Bilhoay and make falfe Bills 
 of Loading, and Charter Parties with 
 Editions Confignments to a Merchant 
 there, for their Security when they put 
 into any Er'tt'tfh Ports \ for they gene- 
 rally proceed firft for the Englip Coaft, 
 and as Opportunity offers, i'ell what they 
 can ; but if they don't do their Bufinefs 
 there, they go on to Ireland. 
 
 All which fummcd up together, with 
 the morc inconfiderable Frauds commit- 
 ted by Saylors, who run fmall Quanti- 
 ties from molt Ships, make fuch a com- 
 plicated Evil as no Trade in the World 
 can ftand againft; and I hope, thofe 
 who are fo averfe to any Enquiry into 
 thefe Matters, if notwith (landing they 
 ihou Id happen to be convinced of fuch 
 pernicious Practices, will at leaft thiiik 
 it reaibnable to hear with Patience the 
 Propolals that are offered to relieve a 
 People who fuffer fo much by them. • 
 *' We fee, by thefe Means, a Foreij;n 
 Market may be iiipplied with what is 
 
 called 
 
 \fyji,'^.o 1 
 
( 33 )• 
 
 Called Tobacco, at fo low a Price as mufl: 
 ncccflarily depreciate the Value of a bet- 
 ter Commodity. Experience puts it 
 paft doubt, that a Mm\ who Ikis a Quan* 
 tity of any Commodity which pays an 
 high Duty, without payirg any things 
 will fell at any Rate, in order to be pre- 
 ferred to others who don't take the fame 
 Meaihres; and by the Frequency of lucJi 
 Bargains, every body is at laft reduced 
 to luch a Price as muft Dilgrace their 
 Management with their Correfpondents ; 
 ■while the fraudulent Factors can afford 
 ta allow thofe that confign to them 
 Ibmething out of their Frauds, fo as to 
 make their Accounts appear much bet- 
 ter, and thereby raife a great Reputation 
 Abroad for out-doing their Brethren, 
 which enables them to do more Mil- 
 chief. 
 
 I believe there are Gentlemen in the 
 Trade Who have heretofore accounted 
 in this Manner for fome very bad Sales, 
 when none fuch have been rendered by 
 others who were much inferior to them 
 in Tnterc.ft with the Buyers. But the 
 Planters Misfortune upon thefe Occafi- 
 ons will be much more Conipicuous, 
 from a View of fomc Accounts in leve- 
 ral Years, of which I will 'jive an AbridiZi"' 
 mcnt as follows, 
 
 E D'- 
 
 :|l 
 
 It''! 
 
 ^li 
 
 H 
 
 i 
 
 h 
 
 1; 
 
R 
 
 • 
 
 51 
 
 i! 
 
 '1 f 
 
 ( 34) 
 
 D' 
 
 Ten Hogjheadi 
 
 Duties, Freight, and other /, s. i. 
 
 Charges, i^i xi 7 
 Commiifion, at 2 i half fer 
 
 Ccirt. i 16 4 
 
 
 '■a 
 
 ?7 
 
 160 II It 
 
 ■■'■■■. ^- '-■ ■■■»*,■■ ( '■ 
 
 /., ^^■■ 
 
 jf^orty Four 
 
 Duties, Freight, and other ' * 
 
 Charges, , (J52 5> 4 
 
 Commiilion, at 2 i half ^r / 
 
 Cent, on 6^4 47 17 7 2 
 
 Net proceeds, 25^ 4 11 
 
 1,1 
 
 Sold 
 
 1 . 
 
(35) - 
 
 of Tobacco. O 
 
 L s. d. 
 
 Sold 5237 lb. at \d. ai 1^ 5 
 Debentures and other Al- 
 lowances, 131 ip o^ 
 
 ^ 
 
 The Owner in Debt, 
 
 i \ '-ri- 
 
 Hogjheads. ' 
 
 Allowance for Damage, 
 7 Hogiheads at 3 d, 
 
 1 1 Hogfheads at i d. 
 I Hoglhead at i //. i 
 5 Hogiheads Abroad, 
 I Hoglhead at 8 ^. ^ 
 
 16 Hogfheads at i d.). 
 3 Hogflieads at i ^. 4 
 Drawbacks, $fc. 
 
 '53 
 
 'i S 
 
 16 6 
 
 16^ 
 
 4 
 46 
 
 23 
 3 
 
 -2 
 
 45 
 10 
 
 
 I^ 10 
 
 10 10 
 
 9 9 
 
 4 10 
 
 16 10 
 
 15) 3 
 
 ^ 7 
 
 14 2 
 
 2 4 
 
 E 2 
 
 Oih. 
 
 '-^ 
 
 ill) 
 
i 
 
 I I 
 
 t 
 
 I I > 
 
 
 ('36) 
 
 Other Accounts might he produced 
 of the fame Sjrt ; but thcfc two will 
 be fufficicnt to flicw that the Planters 
 may be broue;ht in Debt nt one Time, 
 and have lo low a l^ricc at another, that 
 it is impoflible to fubfift upon it : And fo 
 long as the Frauds and Abufes from 
 whence all this Milchicf is derived, can 
 be rommittcd with that Eafe, which we 
 lee they may in the prcfcnt Methods of 
 the Cuftoms, tbcy can*c hope to be in a 
 better Condition. 
 
 Surely the Multitude ofFrauds which 
 are admitted by fome to be pra^tifed in 
 all Trades where there are hiah Duties, 
 though not lb clearly brought to light, 
 cannot be thought a juft Realbn for op" 
 poling a Reformation of thole in one 
 Trade of Jo much Confequence, which 
 cannot i'ubfift if they are fuffered to 
 continue. • ' r ' i 
 
 r From whence proceeds that Zeal 
 w'hich now appears ou ull Sides to re- 
 cover the Trade of the Sugar Colonics, 
 but the Advantage aririri«5 from it to 
 Grea/'Britahi'^ yet if that be wcij^hed 
 in the Balance with the Tobacco Trade, 
 all Mankind will give the Preference 
 to the latter : And wiicthcr an effectual 
 Aletiiod to compel the Payment of thole 
 
 Buties, 
 
 ) ' 
 

 (37) 
 Duties, which have been in Poflefllon 
 of the Crown for lb many Years, and arc 
 perpetuated for different Purpofes by 
 the Laws in being, is not as reafbnable 
 a Remedy as what is propofed for the 
 Relief of the rth?r, mnft be liibmitted. 
 The next Artif Ic ol Complaint, that 
 the Fadors Com millions are too high, 
 fbme other Charges unrealbnabie, and 
 taking to them lei ves all the Benefit of 
 Dilcounts unjuft, they will fay is with- 
 out Foundation ; becaufc a certain Au- 
 thor has lately averr'd, " That the To- 
 " bacco Merchants make no more 
 " Charges on their Corrcfpondcnts than 
 " what is allov^d and pradiccd by 
 *' Merchants in all Parts of the World 
 *' (nay they omit many Charges which 
 " are allowed in other Trades) and 
 " they are alio Charges which have 
 ** been praftifed Time out of Mind 
 ** with Allowance and Confent, and 
 *' never fo much as complained of, 
 ** much lefs difputcd, and are now 
 " trumpt up only to ferve a Turn, by 
 ^' which the Author ( whom lie en- 
 " deavours to anlwer ) not only ex- 
 ** pofcs his own Ignorance, but the 
 Ignorance of his Prompter in mer- 
 ca^:':ie Affairs. « ^ > . ' '- 
 
 
 
 il 
 ill 
 
 1/ 
 
 Hi 
 
 i< 
 
 !h 
 
M 
 
 " I 
 
 1 1 
 
 ( 38 > 
 
 Yet I will venture to advaiice what 
 I bivc been informed of, and know, 
 to be the Truth in Relation to this. 
 Matter. The Fa^rs Commiftion be- 
 ing charged upon the amount of Cre- 
 dit in every Account, appears to bo 
 very conHderable i^ the two Accounts 
 before mentioned, when the Planter is 
 brought in Debt, or has very little 
 for his Tobacco, and I think there it 
 is too great a Reward for lb bad a 
 Bargain ; but this tt admitted to be 
 a juft Charge, bccdufe it has a long 
 Cuftom to lupport it. 
 
 But I muft difpute the Gentleman's 
 Averment as to the reft, if he Means 
 that they are juft ; and, I believe, if 
 the Matter of Fad be againft him, any 
 Precedent he can produce from other 
 Trades, or the Pradice of a few Years, 
 which he calls Time out of Mind, will 
 hardly prove that when a Man really 
 pays Five Shillings in any Articles, he 
 ought in Account to charge double 
 or treble that Sum. 
 
 I win do the Gentlemen in the Trade 
 the Juftfce to lay, that fome of them 
 are much more reafonable in thelc 
 Charges than others ; and I believe, if 
 at any of their Meetings they would 
 
 ha^ e 
 
<3^) 
 
 have fettled a realbnable Rate upon the 
 Planters, which tione of them Mrould 
 exceed, perhaps there had been no 
 Complaint ; but when every boSy 
 Charg;cs more or lefs than an<nher for 
 the lame Thing, People arc apt to fuf- 
 pcft fome of them 6f dbing Wrong. 
 
 In ofder to ftate the Matter trbly, 
 It will be neceffary to ihcw two Ac- 
 counts of feveral Sorts, one for Tobac- 
 co Sold in Town, with the Dttty ^ and 
 the other for fome Sold without the 
 Duty in the Years 17 ay and 1730, be- 
 ing very near the prefcnt <^icftion. , 
 
 r (" 
 
 ^. ...,^.M *^-^j.77>- 
 
 • * S » ' rr-. n • 
 
 f . i 'Ji ^ ( • /I i ^ 
 
 f , 
 
 u 
 
 ' -* 
 
 o ■- 
 
 <c 
 
 HI 
 
 'f 
 
 I,; 
 
 lele 
 
 uld 
 
 ai e 
 
 I> 
 
u 
 
 I '-l' 
 
 t! i 
 
 ! 
 
 , 
 
 ! i 
 
 I< ^ 
 
 
 ^ , 
 
 I i 
 
 ( 40 ) 
 
 D^- I J One Hogjhead 
 
 Old Subfidy of ji^ lb; Tobacco, /. ^. i, 
 .. at I ^. p^r Pound, 15 ^^r ) 
 
 J Cent, dedudcd, a ^ a 
 
 Cuftom, at J d, one third p^r 
 . Pound, I J ^^r Cent, off, 13 ij) 2 
 
 ,.-/' -.^1 f^-.' 
 
 Entry, Landwaiters, and Bill 
 ^. Money, , ^. ;,^.r. .:.^ >, 
 .Freight, « -^ ' 
 
 Primage, and petty Charges, 
 Cooperage and Porterage, 
 Cartage Home, 
 Warehoufe Rent, 
 Brokerage, 
 Impoft and Coc.ket, 
 Cutting, 
 
 i(^ J 4 
 
 o 
 1 
 o 
 o 
 o 
 o 
 o 
 o 
 o 
 
 1 o 
 o o 
 
 2 a 
 
 X 6 
 
 2 o 
 
 3 o 
 
 2 o 
 
 Commiflion, at 2 one half ^^r 
 
 Cent. 0^6 
 
 i^ 10 p 
 
 Sold 
 
1 o 
 o o 
 
 2 2 
 2 6 
 
 2 6 
 
 2 O 
 
 3 o 
 
 2 O 
 
 p(j 
 
 ( 4« ) 
 
 %\ 
 
 *r •*<■ 
 
 ^ Tobacco. 
 
 r. 
 
 »\i . " • 
 
 '. A 
 
 . Sold. ' ' 'il6-Md:i^blO 
 
 Damage, 30 ^ ( (}in ^iio^^D 
 
 Draught artd. ,bc-Bob* ., .^''V 
 
 Sample,,;,;;., f. -_^^ ; ,trf"H'iH' 
 
 Tret, ,, • , id? lidBi^wnl vu^»H 
 
 n.>^ o 002 Net, at r 
 
 By the Ship for 40 lb. ? ^ .^„. ,i> 
 l/amage, ?f Fyir ;R ■♦;;- o j o 
 
 Certificate for Allowance on D^. . t 
 atone half Penny p^rPoiind, o 1 8 
 
 -f ; !•> <»• «• fi T 
 
 ■* «** t «!* ft i.Jk^ 
 
 The Planter in Debt upc..i ]Sa- 
 
 iS 
 
 ip o 
 
 lance, 
 
 O II 
 
 
 I 
 
 , 28 
 
 :; 
 
 I 
 
 t •'■-, 
 
 > ^ 
 
 y . ' V : i '. :) ': ' c 
 
 : :•: ) 
 
 
 
 p ,' • j.- ■. __ 
 
 Old 
 
 f -i ,' 
 
 •■ ! 
 
 I ; 
 
 ! 
 
 ' 
 
I 
 
 I 
 
 : Ij 
 
 i 
 
 i^l 
 
 I ' > 
 
 i 
 
 i i 
 
 1^ 
 
 (i 
 
 
 '' f !' 
 
 Mi 
 
 (42) 
 
 'vj^' 
 
 Six Hogjbeads 
 L s, d, I. s, d. 
 
 ./' 
 
 98 o 8 Ia4 5 I 
 
 r la o o 
 
 •r 
 
 8 
 
 OldSubfidyofjipo/. 
 at I d, 25 per Cent, 
 deduced, 16 ^ ^ 
 
 Oiftom, at ji is per 
 
 Cent, deduded, 
 
 Freight, 
 
 Entry inwards, Bonds, 
 
 • Bill Money, and 
 Landwaitcrs, 060 
 
 Primage and petty 
 Charges, u. 2</. o 13 o ' ' 
 
 Entry out, Searchers ,~^;j.r 1; 
 
 Fees, and Dcben- '-^ -^ - ---^ ^ ^^ 
 tures, IS, *^H . o la o ^ • 
 
 Cooperage Inwards 
 and outwards, is. o i a o 
 Porterage,Wharfage, ' M' 
 
 and Lighterage, a J. o la o 
 
 Warehoufe hire, and 
 Cartage, 6 s, i 1 o 
 
 Brokerage, is, o la o 
 
 •! - * 
 
 ? I 
 
 Commiflion on 150/. 5 n, 
 at two I half per Gent. 
 Net proceed, 
 
 S ^<^ 
 
 li 2 8 
 
 
 ijo s n 
 
S I 
 
 o o 
 
 
 . (43) , 
 Of Tobacco. ' ' ;/* q. ^ 
 
 ■|^;*j-;":' .--J 
 
 Pff the old Siibfidjr, aj^r .;.; /. j. ^^ 
 Cent, dedudcd, ' ;;, i^ 4 c 
 
 -P^rCuftom, ijp^rCcnt. '^ 
 -deduced, p8 o 8 
 
 i i . J 
 
 
 /><rr the Ship for i o lb. Tobacco, 
 damaged, at 3 Farthings p^r 
 Pound, 016 
 
 Per Certificate for Allowance on 
 
 10 lb. deftroy'd, at I halfpenny " ' ' 
 per Pound, 00c 
 
 P^r one Hogftiead Sold. 
 
 Draught Tret, i^; < 
 Suttle %6s 4 — 33 .•. "^ , 
 Net 8a8, at 2//. halfpenny, 8 u d 
 -P^r 5 Hogftitads Sold. , , , 
 Suttle 823 4 32 " 
 
 Net 787, at I ^. 7 8ths. 6 \ ,, 
 
 Suttle 3J31 i(J~i3j , , 
 
 Net 3380, at I ^.halfpenny, a, ^ (J 
 
 ; . ,. . , • 
 
 *fiH'') Tl ";■* ! '?• ^ • - ' ' .-,.,.,.,'■ f 
 
 !;;;-"■-• Fa ■•■■•- B, 
 
 hv 
 I i 
 
 Vi 
 
 ll 
 
iil 
 
 I \ I 
 
 II; 
 
 ( 44- ) 
 
 By thefc two Accounts it appears, 
 that the Fador charges beiides thfl^^ 
 Duty, Freight and Conimillions, for his 
 Expence^ on One Hogfhead i j s, 1 1 lA ^ 
 in the firft, and in the laft 1 7 J. a ^. and 
 in both the Charge of Entry is 6 d, left ^ 
 than is in moft Accounts j byt the Ar- 
 ticle of Brokerage in the firft Account 
 for Tobacco fold for the Home Con- 
 fumption, is charged by very few ; Wc ^ 
 lee a Difference in the two Aecoimts 
 i 7 Warehoufe hire, and the famcThing;^ 
 ma e obferved, I believe, in arty Ac- ^ 
 counts of two Merchants that can be 
 piod'-'r:d, 
 
 And, I believe,fewPeople will think ^ 
 the Planters much favoured in tfiefe 
 Charges , when they are compartra*^' 
 vf\t\\ what is left for them upon Ba- ' 
 knee ; but the Uncertainty of them is ^ 
 moft complained of The People of'r 
 Maryland made an Attempt very few^ 
 Years ago to relieve themicfves by *' 
 fending a Perlbn over, whom they pro^- * 
 pofcd to fet up for their Fador ; but he 
 found it too great a Task for want of 
 Money and Credit, fo he returned. 
 
 The principal Article of their Com- 
 plaint was, that the Chari;es upon To- 
 bacxo was too heavy ^o be borne \ an<l 
 
I 
 
 Mf 
 
 (4S) 
 
 an eminent Merchant in theCity, in or« 
 dcr to quiet their Minds and give thenv 
 Satibfadtion in this Particular, wrote the 
 following Letter to one of his Cpiw 
 relpondcnts, hrt . . .m ^1, .4v. .uii 
 
 Jjonmm, 1 5 Lkcemb, 1 71^, 
 R. having fhew'd me ievc* 
 
 * 
 > 
 i 
 
 i 
 
 _ * ral 1 etters from bis particular 
 
 riends; by which both he and I are 
 convinced, how much it is expededand 
 defircd by a great many of his Corrc- 
 fpondents, that he will make fome AU 
 teration as to the Charge in the Account 
 of Sales ^ 1 was very ready, upon his 
 firft mentioning it, to accjuiefe in gi- 
 ving our Friends that Sat isfadion ; pro- 
 vided, upon a ferious Calculation of the 
 relpeciive Articles which make up the 
 laid ChAr9;cs, we could find any one 
 which could be leflen'd, without being 
 certain] V thereby Loofers ourlelves, and 
 by lb doing, merit the Reflection of a 
 whole Sett ol People, (moft of them of 
 a much longer itanding in Trade than 
 us) for breaking in upon an old Cuftom 
 out of priv;ate or fmifter Views, when 
 it plainly appeared that all the reft of 
 t|ie Trade were adually out of Pocket,, 
 
 * even 
 
 > 
 
 r. 
 
 i. 
 I 
 
 i 
 
 ,7 
 \ 
 
 1 & '■ 
 
 If' 
 
 11 
 
 S 1 
 
 '■V 
 
 \li 
 
 
'^i 
 
 ■ 
 
 •1 'I 
 
 t 
 
 b 1 
 
 i 
 
 ■ j 
 
 y\ 
 
 * even more than the Charges p^ the Ac- 
 
 * count of Sales : Accordingly Mr. - - - 
 
 * and I having ferioufly confidered the 
 
 * whole Affair, and gone over all the Ar- 
 
 * tides which make up the Debet Side of 
 
 * an Account of Sales one by one, I (hall 
 
 * here ftate and reprefent them to you, as 
 
 * with Eafe and Juftice they are account- 
 <cdfor. ^ ^ 
 
 Article i. Old Subfidy : This is 
 
 what we pay in Cafti immediately to the 
 Cuftom-houfe, before we can lb much as 
 Land a Hogfhead of Tobacco of any Sort^ 
 eij:her Sweets or Oronoko's. 
 
 Art., 2. All the other Duties — is what 
 we call the bonded Duties, and what 
 we in the Oronoko Way (if poflible to 
 get- Bondlmen) generally give Bond for, 
 becaufe of Exporting it again ; but re- 
 ally 'tis fo hard and difficult, and the 
 whole Trade find fuch vaft and frequent 
 Inconveniences from thatParticular,that 
 the Commiflion arifing on that Article, 
 (altho* it feems to flick in fome Sto- 
 machs) is the hardeft earned of all you 
 give us ; I am fare, that could it be done 
 without Lois in the Oronoko Way, as it 
 is in the fweet fcented, a great many 
 would always chufe to pay down the 
 whole Duties in Specie, rather than be 
 
 u. ; ' tealed 
 

 (47) 
 
 teafed and made greatly^ uneafy for 
 Bondfmen. The rirginia Gentlemen 
 are in a full Confirmation of this, they 
 all doing lb, as well as I or any Body 
 clfe, who import any fweet-fcented,and 
 can poflibly raife Money, which they can 
 foone'^ do than Bondfmen, ., ,^ 
 
 Art. 3. is Freight, which wc pay full. 
 .; Art. 4. Maryland Duties, Ditto. 
 
 Art. 5. Primage and Petty Charges, 
 which fome charge 25. Q.d. others only 
 2 J. \ d» and is accounted for in this 
 Manner. 
 Primage, 6 d. 
 
 Wharfage andLighterage 6d. 
 Mr. Perry J 3 d. 
 
 Husbanding the Ship, 4 d. 
 Watching &C Drink,fif(;.3 d. 
 Art. 6, Entry Inwards, Bonds, Land- 
 Waiters Fees, (^c, which we charge 
 I s. 6 d, for, and is accounted for. 
 Entry inwards and Bonds,6^. 
 Land- Waiters Fees, 3^. 
 Charges of Dinners,Break- 
 fafts to the Husband and 
 Officers while landing 
 the Ship, with other in- 
 cident ExpenceS) p d. 
 
 IS 2 8. 2 d. as 
 charged in 
 Account of 
 Sales. 
 
 . I J. 6d, as 
 charged. 
 
 ifed 
 
 Art. 7. 
 
 
 n 
 
 
 :V. 
 
 i 
 
VI ' 
 
 U 
 
 ' 
 
 1^ 
 
 > u\ 
 
 . U48) , 
 
 Aft. 7. Entry Out, Cocfcet, ScarcWrs 
 ^ tecs, Debentures, as c^mmitcd. • 
 V Entry O'ltwards arx^ Searchets, 8 d.^ 
 "^ Cockct Money, (fc. ' ^^^ 3 d. > -i; 
 ^ Debentures one with another, I ^/i^ • 
 Art. Si Cooperage Inwards and Out- 
 Wards, which we charge iS;, 
 Cooper ige on Board, id. \ 
 
 •' Ditto Landing, 1 J* O A s; as cjiarged in 
 Ditto Outwards, p d. r Aaoum df Sales. 
 
 r' Refufing and Hoops, i //. j ; 
 
 Art. p. Porterage,Whar.age and Ligh- 
 
 '^ tcrage, which we charge i s. 6 d. 
 Porterage, Rchoufing, and ex-* 
 traordinary Rumaging, 6 d, 
 
 »Wcrghkig and All oping, 6d, 
 tVharfage and Lighterage Out- 
 wards, 6d, 
 Art. 10. W irehoiife Rent and Cartage, 
 
 • Cartage, which is now '^ 
 
 '■' I s. id, and formerly ^ ^ 
 only, ^ ^ - r " * I 5; o 
 Warehoufe-ftent com- 
 puted only for three '^ 
 Months, ' ' *''^ I s. 6 d,^ 
 
 But we often keep; it longer^than fix 
 Months.^' >'^^^•*-'^--•.^^^'i.¥ .A'^oi^x^ 
 
 Art. II. Brokerage, which we always 
 pay 2 s. if charged. 
 
 Art. 12. Poftage of Letters the fame 
 when charged^ 
 
 Now* 
 
 :v^ 
 
 ^ . «.. ' • « . . 
 
 •^jU. 
 
(49) 
 
 ' Now thus I have gone over and 
 ' accounted for as near as I can the 
 
 * whole twelve Articles in your Accounts 
 
 * of Sales ; and, in Truth, cannot fay 
 
 * where with juft Rcalon I could Icffcn 
 
 * any of them : But in Regard that Mr. 
 < _ and I think it may (hew a Conde^ 
 '* icenfion and Readinefs in us to oblige 
 
 * and pleafe our Friends, he will this 
 
 * Year cut off 2 ^. in the jth Article, and 
 
 * make the petty Charges only 1 s. and 
 
 * on the ^th ditto 6 d, and fo make that 
 
 * of Entry Inwards only i j. if any of 
 
 * them all will allow the leaft Dedudion, 
 
 * it is the latter, becaufe fome Part of the 
 
 * Expence is uncertain, more or lefs, altho* 
 
 * I doubt fcldom the laft. 
 
 ^-t^i-' % 
 
 w'i; I 
 
 i , 
 
 {"rom hence we may oblerve, what a 
 t^arce this Trade is, and how People A- 
 broad ate impofed upon. The Charge 
 upon every Hogfticad of Tobacco in this 
 Way of ftating it amounts to 1 5 j. id. 
 When it is fold for Exportation ; and in 
 the Account I have produced it is ^ d, 
 fnore when it was Ibid for the Home 
 Confumptinn tho* in that Cafe manv of 
 thefe Articles are wanting. Now, be- 
 caufe this Gentleman fpeaks of a certain 
 Rule and Cuftom for this Charge, 1 have 
 examined a great many Accounts, and 
 
 G can't 
 
 t\\ 
 
 t 
 
 ■A 
 
u 
 
 '1 
 
 ( 50 ) 
 
 can't find that any of them agree in thefc 
 Articles : One Inftance is given before 
 in the Account of the (ix Hogfheads,and 
 more might be given if it were ne*- 
 ceflary. 
 
 There is the fame Difference in Ac- 
 counts of what is fold for the Home 
 Confumption ; every Fador differing 
 from another, and very often from him- 
 felf in thefe Charges, railing and abating 
 as they think proper. 
 
 I have an Account of the Year i^^4, 
 where ail the fmall Charges upon a 
 Hogihead of Tobacco amounted to no 
 more than 35, 6 d. and I obferve in all 
 the Accounts of a Gentleman who was 
 in the Trade about Ten Years ago, no 
 more than y s. %d, charged, bftddes Bill 
 Money: Which is in my Opinion a very 
 manifeft Evidence that fome of them 
 do wrong, becaufe all the Expence of 
 every Importation and Exportation al- 
 ways was and is fettled at a certain Rate. 
 
 They pay for every Entry 'in- 
 wards, Bonds, Landwaiters Fees, and 
 Bill Money, of any Number of s. d, 
 Hoglheads more or left, ps, id, r'' 
 which was formerly divided up- 
 on the Hogihead at 6d, afterwards 
 at ^ d» and now double that Sum, / 
 but I will allQ>v, J 
 
 rri:,j ; Petty 
 
( SI ) 
 
 Petty Charges,— Wharfage ^d. 
 Lighterage 3 d. Loading 4 d. Ta- 
 ring id. Weighing 3 d. Porterage 3^. 
 Husband 4^. 
 
 The 6d. for primage they never 
 pay ; — and the 3 d, for the Trade 
 18 unjuft, bccauie the Money raid- 
 ed is applied to the Purpofes of the 
 Merchants, and now is made Uie 
 of to oppofc the Relief the To- 
 bacco Colonies deftrc. 
 
 Cooperage, 
 
 Cartage p d, and Warehoufe Rent 
 a s, will make them ample Satisfac- 
 tion in that Article, 
 
 ' 9 
 
 :i > . 
 
 
 9 
 
 In all 7 .0 
 which is the moft that ought in . 
 Juftice to be charged upona Hogl^ 1 * 
 head that is not exported, :* ^* 
 
 The Expence of fhipping Tobacco ofl^ 
 added to this, makes the Total of the 
 Charge upon every Hogfticad of Tobac- 
 co, which confifts of Wharfage, Ligh- 
 terage and Porterage again ^ d» Broker- 
 age 2 s. Entry out, Searchers Fees and 
 Debentures, which upon every Entry 
 amounts to no more than 1510, and 
 that divided upon the Hogfhead from 
 ^0, to loop ihipp'd off, may without any 
 
 G %. Injufticf 
 
 y 
 I 
 
 ^ll 
 
 ,iU 
 
 iH 
 
 11 
 
k ' 
 
 V 
 
 [.' 
 
 I i 
 
 ( 52 ) 
 
 Injafticc be computed at 1 s* which will 
 nnkc but 35. ^d, more, lb that the 
 whole Ex pence upon an Hogftiead ex- 
 ported, ought not to exceed 10 j. p //. 
 
 And bccaute the Merchants do upon 
 all Occafions reproach the Planters A- 
 broaci, of the great Sums of Money they 
 Hand indebted to them ; I would beg 
 thcni to coiifidcr how much their 0/er- 
 thcfrges in thelc Particulars, and other 
 Wrongs for fo many Years, would a- 
 mount to, and whether, if they were 
 obliged to make ReiUtution, the Ba- 
 lance of their Debt would be confidera- 
 ble enough, to make it ncceflary to ob- 
 tain an Ad of Parliament to enable them 
 to recover it. 
 
 The Author before mentioned fk] 
 " he does not know by what Authority 
 *< another Author undertakes to bring 
 " little Differences (if there be any) be- 
 <* tween Merchants and their Correfpon- 
 " dents to t* he Confideration of the Pub- 
 ** lick, becaule he cannot be lb weak 
 ~* atj to think the Minift.y or Legifla- 
 '** ture will floop lb low as to cohcern 
 ^' themfelves in Affairs of lib little 
 
 '** Moment, rt -rr • r T ♦%? lr:" 1- 
 
 * And I agree with him, that this Mat-« 
 ter is not fit to take up any of their 
 
 4S'-«ifhf:: Time, 
 
(53) 
 
 Time, nor are the People who make this 
 
 Coniphint fo bad Lav^ vers as to defire 
 an A£t of Parliament, that a Merchant 
 (hall not charge his Correfpondent more 
 than he pays upon his Account ; but 
 when the} were complaini ig; of a Pub- 
 lick Mifchirf, it was not improper to 
 mention a private Inconvenience, which 
 will be probably rediefled when theie 
 GcntlcTien will be under a Ncceffity of 
 making; a new Contrad with their Cor- 
 rel'pondents, from the propofed Altera- 
 tion in coUeding the Duties ^ and till 
 then they know they can have no Rc- 
 drelo. 
 
 The Difpute about Difconnts, will 
 with out doubt be imputed to thef^/V- 
 gmans as a mofV abfurd thing; that 
 tt.ey who have no Money at all, fhould 
 clefue hiureft for any; therefore it will 
 be ncceffary to ftate that Queilion as it 
 really is. > 
 
 : The Parliament intended this Advan- 
 tage to the Planter ; in default of his 
 Ability, the Fador takes it himfelf, 
 which they all agree is the moft valu- 
 able Perquifits in the Bufinefs, being 
 10 per Ctut Tnterelt for i8 Months: 
 Then, as the Planter gives him an Op- 
 poytumty of making lb great an Advan- 
 tage 
 
 n 
 
 '. 1 1 
 
 li 
 
 !l 
 
 i! 
 
WT= 
 
 
 II 
 
 ' if 
 
 (54) 
 
 tage of'Money, he ought to take Care of 
 the Pcrlbn whom he trufts it to, and not 
 look upon the Planter as his Security for 
 one he never faw in his Life •, and when 
 he fails, to refort to him for the Princi- 
 pal Money, as well as this high Intercft, 
 even when all the proper Means for re- 
 covering it have been negleded, yet 
 this happens frequently to be the Cafe 
 of thofe that have no Money : On the 
 other H'^iid, it h ftrangc that thofe Peo- 
 ple who have Money, which fometimes 
 happens, and appropriate it to the pay- 
 ing the Duties of Tobacco they fend to 
 Great-Britain^ ftiould not find the fame 
 Account in it, which the Merchants fay 
 they do. But in that Cafe, Men muft 
 be difcouraged from infringeing this valu- 
 able Privilege, and be convinced that no 
 Advantage at all can be made of Money 
 in this Way ; which is done by this Me- 
 thod. The Charges upon a Hogfhead 
 of Tobacco, befides the Duty and Com- 
 miffions, are about 3 /. this the Faftor 
 always paid for every body, whether he 
 has Money 01 aot, in Confideration of his 
 Commiflions ^ the Duty upon a Hogl^ 
 head may be computed generally to 15/, 
 v;hich is all that a Man ought to provide 
 for this Purpofe, byt the Fader infilfe, 
 • « if 
 
 iK 
 
( 55 ) 
 
 if he will entitle himfclf to the Dif- 
 counts, he (hall find the other 3 /. too. 
 Then for 100 Hogiheads of Tobacco, 
 i8po/. mufl be lodged in the Fadors 
 Hands ; when this is done, another 100 
 Hogiheads is lent the next Year, but the 
 former ConHgnment is either not fold, 
 or no Money received upon it, which 
 makes it neceflary to provide the lame 
 Sum again : So that in the Courlc of very 
 flow Payments, which is mu^h com- 
 plained of, a Man may keep 3600/. em- 
 ployed conftantly for the fake of the 
 Difcounts upon 100 Hogiheads, which 
 will reduce them to a fmall Interefl : 
 And then for the fake of this Interefl, 
 h« mufl trufl without Security, and has 
 no Objedion to make againil the Mer- 
 chant's charging him with the Lofs of 
 the whole ; whereas in the other Cafe, 
 I fancy there might be fome Room for 
 Difpute. 
 
 This is one apparent Difadvantagc at- 
 tends the applying of Money to this Pur- 
 pofe, upon the Faftor's Terms j but there 
 is another as obvious. 
 
 A Man muft always lodge Money to an- 
 fwer the Duties of the whole Quantity oF 
 Tobacco he fends, left it Ihould be fold 
 •at Home : But it may very frequently hap- 
 pen, 
 
 M * 
 
 ii; 
 
 ' i : 
 
 ■ i 
 
 HI 
 
r 
 
 hi 
 
 ! 
 
 ( S6 ) 
 
 pcii, thit all, or great Part of it may be ex- 
 ported, and then the whoic Money, orlo 
 much as the Duty of the exported Toh "o 
 amounts to, lies idle in the Faciot's Hands s 
 which poflibly may be a 1 emptation to fell 
 fuch a Man's Tobacco abroad, when it 
 might be fold at Home. I mention this 
 not for the Sake of making Reflexion* 
 but becaufe I have heard Men of Money 
 complain of it. 
 
 As to the 7 per Cent per Armumy which 
 is another Occadon of Complaint, I do in- 
 itft, that the Tobacco Factors in London 
 never liaving allowed any thing upon that 
 Article to one of their Corrcfpondents, 
 mud upon roiiieOcca(ionhave done wrongs 
 becaule it can be proved that they are paid 
 fometimes in ftx Months, fometimes in 
 nine, and very often in twelve 5 then 
 without any Qucftion, the Perfon whofc 
 Morey they receive, if he is not a Debtor, 
 is juftly entitled to this Allowance in Pro- 
 portion as the Time of Payment is to i % 
 Months, which would be very confider- 
 able. 
 
 But the Anfwer they always give to thcfc 
 Matters is, that they lofe Money by their 
 Ships, and infure Debts for thofe that de- 
 fire it for WtM per Cent, which is the leaft 
 Premium that ever was taken in the World. 
 
 I know 
 
 i ! 
 
(57) 
 
 1 know very well they have too ranch 
 Rcafon to complain of Shipping $ it has 
 undoubtsiliy ruined many in theTradc> 
 and 1 do not think they, or any body elfCy 
 will employ Ships condantly in it upon the 
 Terms they do now, if the Trade (hould 
 be regulated as is propofed. 
 
 Cut many of their LoflTcs in this Article 
 arc to be imputed to the Imprudence of 
 feme who fend Ships to emulate others, 
 without a competent Intercftto load them ; 
 and the Gentlemen abroad know they have 
 fccret Advantages, which they never will 
 depart from j and therefore they beat down 
 their Freights by way of Reprizal. 
 ' Whereas when all Differences are ad- 
 jured, and their Profits afcertained, it can- 
 not be fuppofed that they will have any 
 Caufe of Complaint in this Particular. 
 
 The other Matter of infuring Debts is 
 not truly dated, for they do not infurc 
 Debts for Hzlffer Cent, o If a Cor- 
 
 refpondent defires to be mfured, they 
 charge him Three fer Cent* upon liic foot 
 of the Credit, including all the Duties, as 
 well for Tobacco fold for the Home Con- 
 fumption, as for that which is exported i 
 then they have Half />^r Owf. upon thofe 
 Duties, which they either don't pay, or arc 
 not under any Manner of Hazard of lo- 
 -y - ^ H fingj 
 
 I i 
 
 ■ t 
 
I 
 
 1 : i 
 
 ' ill 
 
 ( S8 ) 
 
 ing ; fo that they hive fo much more than 
 H^( percent, in this Article, as the Pro- 
 portion of the exported Tobacco is more 
 than the Home Confuniption ; which, if 
 the Gentlemen will allow very great 
 Frackls, may be computed, as it always has 
 been, to two Thirds i but if there be no 
 Frauds, it is at lead five Sixths. 
 
 ' And if, as they fay themfclvcs, this 
 is not fufficient, becaufe they frequently 
 lofe great Sums of Money, and fbr that 
 Heafon mud have the Advantage of all the 
 Abatements and Allowances at the Cnfk>m 
 Houfe which were intended for the Plan- 
 ter, to balance ibme other Difadvantagcs 
 and Hardships he lies under, and accumu- 
 late Charges they ne\xr pay befides ; I do 
 not know how any body but themfclvcs 
 can tell what Premium they have for In- 
 furing, perhaps more than ever was given 
 in any Cafe of equal Hazard. 
 
 Yet if this be allowed to be one Inftancc 
 of their Goodnefs to the Planters, . it is ve- 
 ry uncertain how long it will continue $ 
 for whenever they ceafe to charge the Half 
 /^rC«!tf. aPcrfbn who imagined himfelf 
 under great Security before, may beruin'd, 
 becaufe his Fador may fay he did not infure 
 in that Cafe ; and I wifh fomething of that 
 6ortha» not happened very lately. 
 i^ * Thcrt- 
 
( 59 > 
 
 Therefore the Planters haTC no RnAa^ 
 to be contented in this P'^nicular. - , 
 
 And there are other infupportable 
 Hardihips dill remainiogt which I agree 
 are not altogether to be imputed to* th« 
 FadorSy but to the Nature and Ctr 
 cumftances of the Trade, and fome bad 
 Cuftoms that have prevailed in it, otdf 
 in London, 
 
 It is notorious, that their Tobacco ia 
 frequently plundered before it is landed } 
 when it is weighed no more than Ten 
 Pounds is deduded,and the reft pays thf 
 Duty ; when it is fold, the Retailer rouft 
 have large and unreafonable Samples, and 
 one 26th Part for Tret of what remains, 
 clear of Duty ; befidcs, the Merchants 
 muft have other Samples, which arc kept 
 out of the Account. ^ 
 
 This is clearly ftated upon one Hog- 
 fheadin one of the Accounts above-men- 
 tioned, by which it appears that 73^ lib 
 paid Duty ; only 606 is weighed to the 
 Buyer, and out of tnat 8 lib. for Draught 
 and Sample, and 26 for Tret, is deduc- 
 ted ; lb there remains but 66a, for which 
 the PLnter receives a very low Price, nop 
 fufficient to balance the Charges. 
 
 And the fame thing will appear in 
 fome Degree, I believe, in all the Ac- 
 
 H 2 counti 
 
IM 
 
 \ Hi 
 
 (60) 
 
 counts of Sales in Lundon^ of which I 
 w|ll give the following Specimen. 
 
 2p Hogiheads paid Duty for 1516^ Ih, 
 of which only 145(^7 ^^ delivered to 
 the Buyer, and out of that was deduced 
 5(^1 for Tret; fbthe Planter in that Ac- 
 count paid Duty for 1 15^ Pounds more 
 than was Ibid. 
 
 8 Hogiheads paid Duty for 6357 lib, 
 of which only ^aai was delivered to the 
 Buyer, out of which was deduded 13^ 
 fo-^ Tret, whereby the Planter loft the 
 Duty of 375 Pounds, which is a lefs Pro- 
 portion than the former : But in all, the 
 Difference is fo great, that whenever To- 
 bacco meets with a low Market, the 
 Owner of it muft be either brought in 
 Debt, or have little or nothing to fup- 
 port himfelf and his Family. 
 " Thefe are the other Mi levies of this 
 Trade, which have been long known to 
 thole who are Truftees for the Planters ; 
 and it is hard, that in all their Meetings 
 and Confultations, not one Step fhould 
 be taken towards Ibme Reformation ; but 
 that the lail Refult Ihould betopreferve 
 the old Methods, from whence no Good 
 fan be expeded, and to oppofe Innova- 
 tions of every Kind. 
 
 C f 
 
 
 It 
 
( 6i ) 
 
 It is Pity fomc of tliat publick Spirit 
 which at this Jundurc appears lb Tplen- 
 thcm, ihould ncvci 
 
 did 
 
 be 
 
 among 
 
 ted in Favour of a diftrcQ'cd People, by 
 whom many have lived, and Ibme g;ot 
 Eftates ; if not to forward one Scheme, 
 to propofe fome other, in their Opini- 
 ons more ciFcdual, inltcad of crying out 
 againft all Manner of Relief. 
 
 The Remedy now offered to the Wif- 
 dom of the Nation, is to fubditute fonic 
 other Security in the Room of Bonds, 
 and to turn the Duties from the Fattoi, 
 that is, the Planter, upon the Biyer. 
 Bonds, we fee, produce valt Fr:iudi«', and 
 are complained of by the eminent I^ltr- 
 chant before-mentioned, as one of fliw 
 greateft Difficulties the Fador lies under 
 on Account of Securities. When they 
 are deluded to become bound, what De- 
 ftrudUon does it bring upon ibme of 
 them, and how many poor Families do 
 we lee undone by it ? It is plain Ironi 
 what has been laid, how much the Plan- 
 ter is concerned to get them removed : 
 But there is one Misfortune more, which 
 will always remain, lb long as they lub- 
 fift. 
 
 The Market in Holland^ which was 
 ©nc of the bcft in the Worlci, is dc- 
 
 ftro) M • 
 
V 
 
 I I 
 
 ( 60 
 
 (Iroy'd y - confiderable Merchants have 
 been tuin'd out of that Trade, and others 
 diicouragcd from ' entering into it, bc- 
 caufc the Tobacco Fadors ufed to fend 
 great Quantities thither, after the Mar- 
 ket was fufiiciently furnifhed before by 
 their own Cuftomers. 
 ^ • This occailons lb much lying conti- 
 nually there unfold ; fubjeds the Planter 
 to a double Freight and Commiflion, 
 bcHdes other Charges ; and at lafl pro- 
 duces a wretched Price : Which could 
 not happen, if the Trade was not made 
 fubfervient to the Ncccflity of difchar- 
 ging Bonds at certain Times, and draw-* 
 ing back the Money paid down. 
 
 Changing the Cuftoms into Inland 
 Duties, will be placing the Burthen 
 right, upon thofe who make 50 /. per 
 Cent, of the Money they employ in 
 Trade, and don't abate one Farthing to 
 the poor Confumer on Account of the 
 Frauds. The Fadors will be eafed of 
 the Hazard of infuring Debts for io 
 fmall a Premium ; by which, they fay, 
 they have loft vaft Sums of Money ; 
 and it is ftrange they ihould ftill deflre 
 to preferve fo great an Inconvenience^ . 
 
 As to the Objcdions that are made 
 againft it in refpcd to the Planters In- 
 
 tejeft 
 
f 63 ) . 
 
 terdt, they arc ground Icfs and ridicu- 
 lous, bccaufc nothing can turn more to 
 his Prejudice than the prefcnt Method 
 of the Cuftoms, but deftroying or Icl- 
 icning the Uic of Tobacco ; and I have 
 not heard the moft fobcr and experien- 
 ced Merchants fay anyThing of that Sort. 
 The only weighty Reafon I have heard 
 ofFer'd is,that No-body will tranfadBu- 
 ifinefs for the Planters, if this Scheme 
 takes Place j and without doubt, it will 
 be a great Afflidlion to them to part 
 with fuch good Friends ^ but it is hoped 
 a fhort Experience will change their 
 Minds, and convince i hem of their Er- 
 ror : If not, the People of Firginiaj 
 who have the Misfortune to differ from 
 them in Opinion ; and for that Reafon 
 are not allowed to have common Senfe 
 in an Affair they have fome Pretcnfions 
 to underltand, wil^ be forced to own 
 their Miftake, and will undoubtedly de- 
 fire thofe Gentlemen to receive them a- 
 gain under their Dominion. 
 
 But in the mean Time, they defire to 
 have the Reputation of knowing Ibme- 
 thing in their own Affairs, and of com- 
 plaining upon very juft Grounds, with- 
 out being led into it by the Contrivance . 
 and Artifice of the Miniflry, which is 
 
 unjuflly 
 
>i 
 
 'f* 
 
 iJL 
 
 ( 64 ) 
 
 tinjuftly and falfly reported : For if 
 there was any Thing that gave Occa- 
 iion to this Complaint, hefkles the great 
 Hardihips herein let forth, which it 
 would have been a Reproach to bear 
 any longer, it was the Failing of one 
 coniidcmble Merchant, Ibnoe injurious 
 Reports about the Credit of another, 
 and a certain publick Sale at the Vurgh- 
 nia Coffeerhoure, which was adver(ize4 
 by moft of the Qentlemen in the Trade, 
 who wrote moft terrible Accounts qf 
 the Conlcqucnccs of it. 
 
 It is hoped the Nation will not think 
 themielves injui^ by giving a reafonabk 
 , Relief to thoic Colonies; t^hen they 
 confider what Numbers of People they 
 employ here ; and that one Man t^ere 
 brings more SroBt to thia Kingdom than 
 two Men in- it. Which will not be the 
 . Cai'e, if they Ihould be driven to the 
 Neceflity of turning their Indufiry t^ 
 Manufa^Ures, which thjcy are vcqr 
 pable of, . 
 
 ot 
 
 
 F:.'I N IS. 
 
 J 
 
 \t 
 
 Mh 
 
iss^a?