the same burthen.  If by the number of masts, it will fall unequally on individuals; because we often see ships of one hundred and eighty tons, and brigs of three hundred and sixty.  This, then, would produce an inequality among individuals, of six to one.  The present principle is the most just, to regulate by the burthen.  It is certainly desirable, that these duties should be reduced to a single one.  Their names and numbers perplex and harass the merchant, more than their amount; subject him to imposition, and to the suspicion of it when there is none.  An intention of general reformation in this article has been accordingly announced, with augmentation as to foreigners.  We are in hopes, that this augmentation is not to respect us; because it is proposed as a measure of reciprocity, whereas, in some of our States, no such duties exist, and in others they are extremely light; because we have been made to hope a diminution, instead of augmentation; and because this distinction cannot draw on France any just claims from other nations; the jura gentis amicissima, conferred by her late treaties, having reference expressly to the nations of Europe only; and those conferred by the more ancient ones not being susceptible of any other interpretation, nor admitting a pretension of reference to a nation which did not then exist, and which has come into existence under circumstances distinguishing its commerce from that of all other nations.  Merchandise received from them, takes employment from the poor of France; ours gives it:  theirs is brought in, the last stage of manufacture; ours in the first:  we bring our tobaccos to be manufactured into snuff, our flax and hemp into linen and cordage, our furs into hats, skins into saddlery, shoes, and clothing; we take nothing till it has received the last hand.

2.  Fish-oils.  The Hanseatic treaty was the basis, on which the diminution of duty on this article was asked and granted.  It is expressly referred to as such, in the letter of Monsieur de Calonne.  Instead, however, of the expression, huile et graisse de baleine et d’autres poisons, used in that treaty, the letter uses the terms, ’huiles de baleine, spermaceti, et tout ce qui est compris sous ces denominations.’ And the Farmers have availed themselves of this variation, to refuse the diminution of duty on the oils of the vache marine, chien de mer, esturgeon, and other fish.  It is proposed, therefore, to re-establish in the Arret, the expression of the Hanseatic treaty, and to add, from the same treaty, the articles ‘baleine coupee et fanon de baleine.’

The letter states these regulations as finally made by the King.  The merchants, on this supposition, entered into speculations.  But they found themselves called on for the old duties, not only on other fish-oils, but on the whale-oil.  Monsieur de Calonne always promised, that the Arret should be retrospective to the date of the letter, so as to refund to them the duties they had thus been obliged to pay.  To this, attention is prayed in forming the Arret.  His majesty having been pleased, as an encouragement to the importation of our fish-oils, to abolish the Droits de fabrication, it is presumed that the purpose announced, of continuing those duties on foreign oils, will not be extended to us.