The exportation of the materials of manufacture, where it is not altogether prohibited, is in many cases subjected to considerable duties.

By the 8th George I, c. 15, the exportation of all goods, the produce or manufacture of Great Britain, upon which any duties had been imposed by former statutes, was rendered duty free.

The following goods, however, were excepted: alum, lead, lead ore, tin, tanned leather, copperas, coals, wool cards, white woolen cloths, lapis calaminaris, skins of all sorts, glue, coney hair or wool, hares’ wool, hair of all sorts, horses, and litharge of lead. If you expect horses, all these are either materials of manufacture, or incomplete manufactures (which may be considered as materials for still further manufacture), or instruments of trade.