Upon the whole, a sufficient reason appears, partly from necessary expenses, partly for want of a rigid economy, why the king, even early in his reign, was deeply involved in debt, and found great difficulty to support the government.
Farmers, not commissioners, levied the customs.

It seems, indeed, requisite, that the former method should always be tried before the latter, though a preferable one.

When men's own interest is concerned, they fall upon a hundred expedients to prevent frauds in the merchants; and these the public may afterwards imitate, in establishing proper rules for its officers.
The customs were supposed to amount to five per cent.

of the value, and were levied upon exports, as well as imports.

Nay, the imposition upon exports, by James's additions, is said to amount, in some few instances, to twenty-five per cent This practice, so hurtful to industry, prevails still in France, Spain, and most countries of Europe.