1764 the duty upon the importation of beaver-skin was reduced to one penny, but the duty upon exportation was raised to sevenpence each skin, without any drawback of the duty upon importation. By the same law, a duty of eighteenpence the pound was imposed upon the exportation of beaverwool or wombs, without making any alteration in the duty upon the importation of that commodity, which, when imported by Britain and in British shipping, amounted at that time to between fourpence and fivepence the piece.

Coals may be considered both as a material of manufacture and as an instrument of trade. Heavy duties, accordingly, have been imposed upon their exportation, amounting at present (1783) to more than five shillings the ton, or to more than fifteen shillings the chaldron, Newcastle measures, which is in most cases more