In 1825 the general consolidation of the Laws of the Customs
was effected by Mr. Hume,[3] under the favouring auspices of
the Board of Trade and Treasury. The difficulty and vastness of
this undertaking was only surpassed by its importance. From the
reign of the first Edward up to the present times, these laws had
accumulated to the enormous number of fifteen hundred--frequently
contradictory, and made without reference to each other, they were
only understood by the initiated few, and required the devotion
of a whole life to their study, at once to comprehend, and to
obey them. They were unintelligible to the merchants, while they
perplexed and harassed all their proceedings. This chaos of
Legislation was compressed by Mr. Hume into Eleven Acts (a sort
of Code Napoleon), with an order, a clearness, and a precision
whereby even the least talented of our mercantile men are now
enabled to consult the laws of the Customs with facility, and to
take them with safety for their guide. These effects, upon which
for their advantages to commerce Mr. Huskisson several times
expatiated with exultation, would alone make this consolidation a
most important era in our fiscal policy; but advantage was likewise
taken of the opportunity to introduce into the Laws themselves
some memorable changes, in conformity with the spirit of those
principles of commercial intercourse, on which the Government had
determined to act. Not only were duties of importance considerably
reduced, but those on numerous minor articles were lowered. During
the war the rates of the Tariff had been so increased, for the
single purpose of revenue, that they had become for the most part
inapplicable to a state of peace, and required general revision.
This revision was regulated by the following principles: First,
those duties were reduced, the heaviness of which tended to lessen,
rather than to increase their total product. Secondly, the duties
on raw materials, and on various articles useful in manufactures,
were lowered to little more than nominal sums. Thirdly, protecting
duties of extravagant amount were reduced to that point, at which
the consumer was fairly entitled to relief, either by the increased
industry of the home manufacture, or by access to other sources of
supply. And, lastly, the comforts and the tastes of the publick,
and the advantage of their retail suppliers, were consulted by
the removal of duties which prevented the introduction, or most
unnecessarily abridged, the use of many articles without benefit to
any party whatever.
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