In the book of rates, according to which the Old Subsidy was levied, beaver skins were estimated at six shillings and eightpence a piece, and the different subsidies and imposts, which before the year 1722 had been laid upon their importation, amounted to one-fifth part of the rate, or to sixteenpence upon each skin; all of which, except half the Old Subsidy, amounting only to twopence, was drawn back upon exportation. This duty upon the importation of so important a material of manufacture had been thought too high, and in the year 1722 the rate was reduced to two shillings and sixpence, which reduced the duty upon importation to sixpence, and of this only one half was to be drawn back upon exportation. The same successful war put the country most productive of beaver under the dominion of Great Britain, and beaver skins being among the enumerated commodities, their exportation from America was consequently confined to the market of Great Britain. Our manufacturers soon bethought themselves of the advantage which they might make of this circumstance, and in the year 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 than the original value of the commodity at the coal pit, or even at the shipping port for exportation.

The exportation, however, of the instruments of trade, properly so called, is commonly restrained, not by high duties, but by absolute prohibitions. Thus by the 7th and 8th of William III, c. 20, sect. 8, the exportation of frames or engines for knitting gloves or stockings is prohibited under the penalty, not only of the forfeiture of such frames or engines so exported, or attempted to be exported, but of forty pounds, one half to the king, the other to the person who shall inform or sue for the same. In the same manner, by the 14th George III, c. 71, the exportation to foreign parts of any utensils made use of in the cotton, linen, woollen, and silk manufactures is prohibited under the penalty, not only of the forfeiture of such utensils, but of two hundred pounds, to be paid by the person who shall offend in this manner, and likewise of two hundred pounds to be paid by the master of the ship who shall knowingly suffer such utensils to be loaded on board his ship.

When such heavy penalties were imposed upon the exportation of the dead instruments of trade, it could not well be expected that the living instrument, the artificer, should be allowed to go free. Accordingly, by the 5th George I, c. 27, the person who shall be convicted of enticing any artificer of, or in any of the manufactures of Great Britain, to go into any foreign parts in order to practise or teach his trade, is liable for the first offence to be fined in any sum not exceeding one hundred pounds, and to three months' imprisonment, and until the fine shall be paid; and for the second offence, to be fined in any sum at the discretion of the court, and to imprisonment for twelve months, and until the fine shall be paid. By the 23rd George II, c. 13, this penalty is increased for the first offence to five hundred pounds for every artificer so enticed, and to twelve months' imprisonment, and until the fine shall be paid; and for the second offence, to one thousand pounds, and to two years' imprisonment, and until the fine shall be paid.

By the former of those two statutes, upon proof that any person has been enticing any artificer, or that any artificer has promised or contracted to go into foreign parts for the purposes aforesaid, such artificer may be obliged to give security at the discretion of the court that he shall not go beyond the seas, and may be committed to prison until he give such security.

If any artificer has gone beyond the seas, and is exercising or teaching his trade in any foreign country, upon warning being given to him by any of his Majesty's ministers or consuls abroad, or by one of his Majesty's Secretaries of State for the time being, if he does not, within six months after such warning,