Hamish Riley-Smith

SAXBY,Henry The British Customs. London, Thomas Baskett 1757

Thick octavo, contemporary calf, rebacked preserving original spine, gilt fillets to covers, xviiipp + 654pp.

First edition of a work thoroughly studied by Adam Smith. It proved an invaluable source of information for a wide range of subjects connected with customs and excise duties, from import duties and 'drawbacks' to the lower duties on French goods and wine; duties on grain; exemption from duty on certain raw materials; the habit of imposing duties to suit producers rather than customers; the curious taxes on coal transportation by sea as opposed to land or canal; and the 'book of rates' used by customs officers.
Kress 5646. Goldsmith 9269 (Adam Smith's copy). Mizuta, pp.54, 138.

£850

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