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Of Customes, Impositions, and other duties in generall payd by Merchants upon commodities in all Cities of trade.
TRADE in its selfe, hath ever been found to be, not * 1.1 onely beneficiall to the City and Countrey where the same is exercised and preserved; but also to the Prin∣ces and Soveraignes who command the same; and though the commodities and benefits that it brings with it, be many and great, yet the principall are such as accru∣ing
to the Princes coffers, comes to them by the payments of certain customes, imposts and dueties, that are by them imposed up∣on all commodities and wares, which by the way of Merchandize is either imported out, or exported into their dominions, and for the better raising and collecting of which, there is seated as is be∣fore remembred, by the said Princes and their authority in every such Citie and Towne (where any trade and concourse of Merchants is found to bee) certaine publique houses, as offices by the name * 1.2 of Custome-houses where these duties are collected, and where the Traders and Merchants doe accordingly pay and satisfie the same.
The duety then of Custome, though in all Countries it bee gene∣rally * 1.3 paid, yet it is not alwaies found to be paid alike in all places, for it is sometimes found to bee more and sometimes lesse, and oft times in some Countries it is paid according to the will of the Prince who imposeth the same, as being partly a Prerogative in∣herent to their Scepters, and partly as they are absolute Com∣manders in those Cities, Ports and Havens where this Traffique is so exercis'd, and is found to bee payable as I said before, upon all * 1.4 manner of commodities used by way of Merchandize, either exported or imported out or into their Dominions, Countries and Citties.
This duetie then thus called Custome, is conceived by some to * 1.5 have its first originall from a safegard given by those Princes at Sea, to their Subjects and Merchants from all Rovers, Pirats and Enemies, and a protection for free trading from all such dangers from one Port or Citie of trade to another: but we see that in these dayes the payment of the duetie is still continued, and is day∣ly paid by all Merchants; but the first institution and ground thereof (if so it was) is by many Princes either totally omitted, or at least wise forgotten, and therefore it may now be more pro∣perly called a Custome then heretofore, and the places where the same is paid and collected called thence Custome-houses.
The Merchant then who intendeth to negociate and traffique * 1.6 into any Citie or Kingdome (seeing there is a necessity in the pay∣ment and discharge thereof) ought first diligently and carefully learne and observe the summe and quantity payable upon all com∣modities whatsoever; and then truely and honestly satisfie the same according to the ordinances and proceedings used respe∣ctively in those Countries, partly to avoid the danger of the losse of the commodity (the nonpayment being in many places the forfeiture) and partly the better thereby to make his calculation either to buy or sell to profit, and that before he make entry of any goods in the said Custome-houses or office (thus appointed for the collecting of this duty) and that he take notice what the true and right custome in it selfe is; to further which knowledge it is often seene that a setled rate by Booke or particular Teriffe either in print or writing may easily in every such Citie of trade be had * 1.7
and obtained: But if (as it is sometimes seene) in some places that the same cannot be had, then the Trader must learne in this case from others what the duety and Custome of the place is; wherein much care and circumspection is to be used, for the fraud and poling deceit, that is practised in sundry Custome-houses by many officers where no such Bookes are publique, is excessive, when either they collect the same to the immediate use of the Prince, or when they collect the same to their owne use, being let out to farme by contract and yearely rent unto them by his authority; many Merchants being deceived by their devices and slights, ma∣ny under officers and new offices being dayly hatched up and maintained by the chiefe Customers and Farmers, not onely to the detriment of Merchants and of all Trade in particular, but also to the prejudice of the Soveraigne and all Traffique and Commerce in the generall.
These Customes then, as I said before, are noted not to be paid * 1.8 in all Countries alike, for they are found to differ in divers re∣gards; the principall whereof I have observed to be these.
First, they are found to differ in regard of places and kingdomes, * 1.9 as a far greater Custome is paid in Spaine, and generally through∣out the King of Spaines Dominions, then in France, Italie, Turkie, and in some other places.
Secondly, some difference is also found in regard of times, as in * 1.10 priviledged Townes, inioying free Faires, Marts and Markets, as is seene observed by custome and long use in Roven, Beaucaire, Franckford, Mesina, and other places where the Customes are then and at that time little or else nothing, or far lesse then at all o∣ther times of the yeare besides.
Thirdly, somewhat againe in respect of Cities, inioying a more * 1.11 peculiar priviledge and continued freedome in Trade in sundry Kingdomes, where little or no Custome is paid upon any commo∣dity whatsoever, either during a yeare after the importing of the goods, or for certaine limited time or moneths, as it is seene in Ligorne, Marsolia, and in many other free Cities and hanse Townes, &c.
Fourthly, somewhat againe in regard of commodities, as is seene in * 1.12 England, and many other places elsewhere, where some commo∣dities are higher rated in the custome than other some; some paying after the rate of 5 per Cent. some 10, some 15, and some 20 per Cent. and some yet more, and some lesse.
Fiftly, somewhat againe in respect of the weight, as is seene in * 1.13 Roven by the Viconte, in Lions by the Kings beame, in Stockholme by the Merchants weight; and so in other places where there is used a large weight in favor of the Merchants to pay their Custome by, and another lesser to buy and sell withall.
All these things and many others, as necessary to this Commerce, * 1.14 must be truely learned; for ignorance herein is not pardonable,
and is ever a prejudice to him that is found to exercise Trade; for the rigor and strictnesse practised in sundry Countries herein a∣gainst Merchants is extreame, whereas these Customes are not duely and truely to the utmost satisfied and paid.
As first in Russia, Denmarke and Sweden, the law is, that if a * 1.15 Merchant doe not declare all his goods in the Customehouse which hee either importeth or exporteth, but concealeth some part thereof; all the rest of that commoditie being of the same kind, are forfeited to the Prince without favour or redemption.
In Spaine, and generally throughout all the King of Spaines do∣minions, * 1.16 the commodities concealed are onely forfeited, vnlesse they bee prohibited, or as they terme it Contrabanda goods, and then all is lost.
In England, Scotland and Ireland the like; for there the goods * 1.17 concealed are onely forfeited; but yet they may bee had againe upon composition, for the Officer that maketh the seisure hath power by a License sued forth to compound for the one halfe, which is his part: and if no int•…•…tion to defraud the King ap∣peare in the fact, the Barons of the Exchequer will deale favoura∣bly with the Merchant for the other halfe, which is the Kings, and if a Merchant cannot for want of a factorie make a direct or perfect entry, hee may declare his goods in the Custome house, at sight; and taking up the same, it may be either weighed or mea∣sured, opened and perused by an officer, and then afterward the Custome may be satisfied accordingly without further danger.
And if the Merchant would againe ship out those goods, so brought in by him, hee may doe it by certificate free of Custome for 13. moneths, and have the impost thereof returned to him againe, provided the propertie hath not beene during that time altered.
There is also by way of tares granted to the Merchant in the Custome house 5. per cent. upon all commodities, either weighed or measured, and allowances upon Wines and Oyles for leakage, and upon Clothes, Kersies and such like one in ten for wrapers, with ma∣ny other limited observations, which are found published in his Majesties declaration, before the printed Booke of rates for Customes in England, &c.
In France, Germany, and many places of Italy and in the low Coun∣tries, * 1.18 the goods concealed are onely forfeited; but the same may be afterwards compounded for, wherein the circumstances will in some places bee considered, and the manner how the error grew, and whether it appeare to be done with a set purpose or not.
In Constantinople, Smyrna, and many places of Turkie the goods * 1.19 concealed are not at all forfeited, but are to pay double the im∣posed custome if taken, and then to be againe restored.
I have noted that the rates of the customes is found to alter in sundry countries, as in Spaine and Portugall is paid upon divers
goods, 10. per cent. upon some 20. and 25. per cent. In Turkie is paid by the English onely 3. per cent. but by all other Christian na∣tions 5. per cent. and the same is not there paid nor satisfied in mo∣neys, as in other Countries, but in species and in kind, except com∣pounded for before hand, and so by a value reduced into monies: so also it is in some Countries more and in some lesse, sometimes setled upon the hundred in value, and sometimes upon the peece; and in China and some places of India it is noted that in favour of this duety the vessell and Ship is measured in length, and bredth, and depth; and so by a certaine rule and summe the custome is le∣vied accordingly, upon all sorts of goods abord her without di∣stinction alike in bulke.
Besides this duetie of Custome paid in most Cities by Merchants, * 1.20 as I have shewed, there is another duety like to this, which is cal∣led by the name of impositions, because the same is imposed upon some certaine and particular commodities, and not in generall (as customes are) upon all; the which also is not alike rated upon all wares: for though they be found now to bee much of the same nature as customes are, yet originally they are conceived to bee no∣thing but custome strained beyond a faire proportion, and are im∣posed oftentimes more for the inriching of some private courtier then for the profit or benefit of the Soveraigne, and which in themselves are found to be, very heavy excessive and burthensome upon some particular commodities; and therefore, as there is a necessity in the payment thereof; so is there likewise a necessity that the same be truely learned and knowne, and also the com∣modity upon which the same is so imposed; lest otherwise the Tra∣der make a short reckoning in his accounts, and find this impost to deceive him of his expected and hoped for gaine.
To conclude, neither are these duties thus to be onely learned * 1.21 and duely satisfied according to the customes and usance of euery Citie and Countrey, but also all such appurtenances, as belong ther∣unto, in the passing of all goods in the said offices and Custome houses, as in bils of Entries, Cockets, Certificates, passing of Bonds, and all fees thereunto appertaining and thereupon depending, as to Waiters, Searchers, Clerkes, Visitors, and such like, be also knowne and satisfied, the better to avoid the dangers and inconveniences that may happen by the default thereof to the goods whereupon the same is liable.
These Customes then and Impositions thus varying by time, pla∣ces and circumstances, and imposed, altered and changed often∣times at the will of the Prince, are not by the industry of any one hand, to be punctually knowne in all places; therefore it suffi∣ceth me to have given here these generall rules and observations conducing both to the knowledge and the necessity of the dis∣charge and payment thereof, for the better Reiglement of Commerce in this particular; therefore I may bee held excusable,
if I be found in this point to be defective in this MAPPE, and so concluding herewith, proceed to the next point, which is of the Monyes and Coines of sundry Kingdomes used in the traffique of Merchandizing.
Customes pay∣able to Prin∣ces.
Custome hou∣ses.
Customes not alwaies alike in all places.
Custome due upon all com∣modities.
The originall of Customes.
The Merchant must learne what the Cu∣stomes are, and duly pay them.
Book of rates.
Custome dif∣fers in many respects.
In regard of place.
In regard of time.
In regard of Cities.
In regard of commodities.
In regard of weight.
Strictnes for not paying of Customes.
In Russia Den∣marke, Sueden.
In Spaines Do∣minions.
In England, Scotland and Ireland.
In Germany, France, Italy, Netherlands.
In Constantino∣ple, Sm•…•…a.
Impositions upon goods.
Fees to offi∣cers to be paid and knowne.