great part are obtained fraudulently, is very great. The gross produce of the customs in the year which ended on the 5th of January 1755 amounted to L5,068,000. The bounties which were paid out of this revenue, though in that year there was no bounty upon corn, amounted to L167,800.

The drawbacks which were paid upon debentures and certificates, to L2,156,800. Bounties and drawbacks together amounted to L2,324,600. In consequence of these deductions the revenue of the customs amounted only to L2,743,400: from which, deducting L287,900 for the expense of management in salaries and other incidents, the net revenue of the customs for that year comes out to be L2,455,500. The expense of management amounts in this manner to between five and six per cent upon the gross revenue of the customs, and to something more than ten per