The Comptroller General having been so good as to explain to me in a conversation that he wished to know what duties were levied in England on American whale oil, I have had the honor of informing him by letter, that the ancient duties on that article are seventeen pounds, six shillings and six pence sterling, the ton, and that some late additional duties make them amount to about eighteen pounds sterling. That the common whale oil sells there but for about twenty pounds sterling, the ton, and of course the duty amounts to a prohibition. This duty was originally laid on all foreign fish oil, with a view to favor the British and American fisheries. When we became independent, and, of course, foreign to great Britain, we became subject to the foreign duty. No duty, therefore, which France may think proper to lay on this article, can drive it to the English market. It could only oblige the inhabitants of Nantucket to abandon their fishery. But the poverty of their soil offering them no other resource, they must quit their country, and either establish themselves in Nova Scotia, where, as British fishermen, they may participate of the British premium, in addition to the ordinary price of their whale oil, or they must accept the conditions which this government offers, for the establishment they have proposed at Dunkirk. Your Excellency will judge, what conditions may counterbalance, in their minds, the circumstances of the vicinity of Nova Scotia, sameness of language, laws, religion, customs and kindred. Remaining in their native country, to which they are most singularly attached, excluded from commerce with England, taught to look to France as the only country from which they can derive sustenance, they will, in case of war, become useful rovers against its enemies. Their position, their poverty, their courage, their address and their hatred, will render them formidable scourges on the British commerce. It is to be considered then, on the one hand, that the duty which M. de Calonnes had proposed to retain on their oil, may endanger the shifting this useful body of seamen out of our joint scale into that of the British; and also may suppress a considerable subject of exchange for the productions of France: on the other hand, that it may produce an addition to his Majesty's revenue. What I have thus far said, is on the supposition, that the duty may operate a diminution of the price received by the fishermen. If it act in the contrary direction, and produce an augmentation of price to the consumer, it immediately brings into competition a variety of other oils, vegetable and animal, a good part of which France receives from abroad, and the fisherman thus losing his market, is compelled equally to change either his calling or country. When M. de Calonnes first agreed to reduce the duties to what he has declared, I had great hopes the commodity could bear them, and that it would become a medium of commerce between France and the United States.