By the 13th and 14th of Charles II, c. 7, the exportation, not only of raw hides, but of tanned leather, except in the shape of boots, shoes, or slippers, was prohibited; and the law gave a monopoly to our bootmakers and shoemakers, not only against our graziers, but against our tanners. By subsequent statutes our tanners have got themselves exempted from this monopoly upon paying a small tax of only one shilling on the hundred-weight of tanned leather, weighing one hundred and twelve pounds. They have obtained likewise the drawback of two-thirds of the excise duties imposed upon their commodity even when exported without further manufacture. All manufactures of leather may be exported duty free; and the exporter is besides entitled to the drawback of the whole duties of excise.

Our graziers still continue subject to the