The Wealth of Nations by Part 4 Chapter 5 Page 95

past, taken place only in times of very great scarcity; and the latter has, so far as I know, not taken place at all.

Yet, till wheat had risen above this latter price, it was by this statute subjected to a very high duty; and, tin it had risen above the former, to a duty which amounted to a prohibition. The importation of other sorts of grain was restrained at rates, and by duties, in proportion to the value of the grain, almost equally high.* Subsequent laws still further increased those duties.

* Before the 13th of the present king, the following were the duties payable upon the importation of the different sorts of grain:-

Grain Duties Duties Duties

Beans to 28s. per qr. 19s. 10d. after till 40s. 16s. 8d. then 12d.