The complete revenue guide for imports and exports
Why this matters
During the Napoleonic Wars, the British state depended on customs revenue while merchants demanded clarity about shifting tariffs. Hodgson, a veteran revenue officer in Dublin, assembled this manual so shipmasters, brokers, and officials could consult a single source for current duties—especially the complex regulations covering East India Company cargoes and private trade imports.
What’s inside
The guide opens with instructions for entering and clearing vessels, followed by specimen forms for manifests, drawback claims, and warehouse bonds. Hodgson prints tables of duties on spirits, tobacco, wines, textiles, and “Asiatic goods imported by the East India Company,” distinguishing between Company monopoly goods and licensed private trade. Additional sections explain bonding procedures, quarantine rules, salvage laws, and conversions between foreign weights and British measures—vital for ships sailing from Calcutta or Bombay to Liverpool or Dublin.
Historical setting
Printed in 1809, the manual captures tariff policy just before the 1813 Charter renewal ended the Company’s monopoly on Indian trade. Parliament was also debating how to integrate Irish customs after the 1801 Union. Hodgson’s book reflects administrators’ concerns about smuggling, wartime shortages, and the need for uniform enforcement across British and Irish ports.
Research notes
Because Hodgson reproduces tables verbatim from Treasury circulars, the volume serves as a snapshot of early nineteenth-century customs law. Economic historians can extract duty rates on tea, indigo, saltpetre, and cotton; legal scholars can trace procedures for bonded warehouses and seizures. The extensive index helps locate specific commodities, while appendices cite statutes for further reference.
Access
The Internet Archive scan offers high-quality images and an OCR layer that handles most tabular data. Downloadable PDF and text files make it straightforward to copy tariff tables into modern spreadsheets or to compare changes introduced by the 1813 and 1819 customs reforms.