establishment in the colonies, sometimes by 
high duties, and sometimes by absolute prohibitions
While, for example, Muscovado sugars from 
the British plantations pay, upon importation
only 6s. 4d. the hundred weight, white sugars 
pay L.1 : 1 : 1; and refined, either double or 
single, in loaves, L.4 : 2 : 58⁄20ths. When 
those high duties were imposed, Great Britain 
was the sole, and she still continues to be, 
the principal market, to which the sugars of 
the British colonies could be exported. They 
amounted, therefore, to a prohibition, at first 
of claying or refining sugar for any foreign 
market, and at present of claying or refining 
it for the market which takes off, perhaps, 
more than nine-tenths of the whole produce
The manufacture of claying or refining sugar
accordingly, though it has flourished in 
all the sugar colonies of France, has been little 
cultivated in any of those of England, except 
for the market of the colonies themselves. 
While Grenada was in the hands of the French
there was a refinery of sugar, by claying, at 
least upon almost every plantation. Since it 
fell into those of the English, almost all works 
of this kind have been given up; and there 
are at present (October 1773), I am assured
not above two or three remaining in the island
At present, however, by an indulgence of the 
custom-house, clayed or refined sugar, if reduced 
from loaves into powder, is commonly 
imported as Muscovado
While Great Britain encourages in America 
the manufacturing of pig and bar iron, by 
exempting them from duties to which the like 
commodities are subject when imported from 
any other country, she imposes an absolute 
prohibition upon the erection of steel furnaces 
and slit-mills in any of her American plantations
She will not suffer her colonies to work 
in those more refined manufactures, even for 
their own consumption; but insists upon their 
purchasing of her merchants and manufacturers 
all goods of this kind which they have occasion 
She prohibits the exportation from one province 
to another by water, and even the carriage 
by land upon horseback, or in a cart, of 
hats, of wools, and woollen goods, of the produce 
of America; a regulation which effectually 
prevents the establishment of any manufacture 
of such commodities for distant sale
and confines the industry of her colonists in 
this way to such coarse and household manufactures 
as a private family commonly makes 
for its own use, or for that of some of its 
neighbours in the same province
To prohibit a great people, however, from 
making all that they can of every part of their 
own produce, or from employing their stock 
and industry in the way that they judge most 
advantageous to themselves, is a manifest violation 
of the most sacred rights of mankind
Unjust, however, as such prohibitions may be, 
they have not hitherto been very hurtful to 
the colonies. Land is still so cheap, and, consequently, 
labour so dear among them, that 
they can import from the mother country almost 
all the more refined or more advanced 
manufactures cheaper than they could make 
them for themselves. Though they had not, 
therefore, been prohibited from establishing 
such manufactures, yet, in their present state 
of improvement, a regard to their own interest 
would probably have prevented them from 
doing so. In their present state of improvement, 
those prohibitions, perhaps, without 
cramping their industry, or restraining it from 
any employment to which it would have gone 
of its own accord, are only impertinent badges 
of slavery imposed upon them, without any 
sufficient reason, by the groundless jealousy 
of the merchants and manufacturers of the 
mother country. In a more advanced state
they might be really oppressive and insupportable
Great Britain, too, as she confines to her 
own market some of the most important productions 
of the colonies, so, in compensation, 
she gives to some of them an advantage in 
that market, sometimes by imposing higher 
duties upon the like productions when imported 
from other countries, and sometimes 
by giving bounties upon their importation 
from the colonies. In the first way, she gives 
an advantage in the home market to the sugar
tobacco, and iron of her own colonies
and, in the second, to their raw silk, to their 
hemp and flax, to their indigo, to their naval 
stores, and to their building timber. This 
second way of encouraging the colony produce, 
by bounties upon importation, is, so far 
as I have been able to learn, peculiar to Great 
Britain: the first is not. Portugal does not 
content herself with imposing higher duties 
upon the importation of tobacco from any 
other country, but prohibits it under the severest 
With regard to the importation of goods 
from Europe, England has likewise dealt 
more liberally with her colonies than any other 
Great Britain allows a part, almost always 
the half, generally a larger portion, and sometimes 
the whole, of the duty which is paid upon 
the importation of foreign goods, to be 
drawn back upon their exportation to any foreign 
country. No independent foreign country, 
it was easy to foresee, would receive them, 
if they came to it loaded with the heavy duties 
to which almost all foreign goods are 
subjected on their importation into Great Britain
Unless, therefore, some part of those 
duties was drawn back upon exportation
there was an end of the carrying trade; a 
trade so much favoured by the mercantile 
Our colonies, however, are by no means 
independent foreign countries; and Great