Consumption, Spirits, Tobacco, Opium, &c. are like Character. the measure of this Tax which may be enforced
is that which
is prejudiced by the ability
in
& collect it, between
the
Want of.
limiting or diminishing the Competition Smuggling Character of the population, & the very proximity of the Coast of China will
render it necessary to
exercise great caution on this head. If it were practicable to render Hong Kong a perfectly free Port having no duties
or
2 As
26
goods not intended for
Consumption, I should
think such a measure
very
desirable; but I
doubt whether it will be possible
to
dispense altogether with duties of that Character. You will therefore make it your special business carefully to inquire into the probable amount of Revenue which you may be able to raise from these sources, and you
will take your
measures
accordingly. Compelled, as you probably may be, to impose some duties on Commerce,