—­[Sydney Smith was struck with the, ridiculous side of the war of tariffs:  “We are told that the Continent is to be reconquered by the want of rhubarb and plums.” (Essays of Sydney Smith, p. 533, edition of 1861).]—­

It cannot be sufficiently stigmatised.  They were not the friends of the Emperor who recommended a system calculated to rouse the indignation of Europe, and which could not fail to create reaction.  To tyrannize over the human species, and to exact uniform admiration and submission, is to require an impossibility.  It would seem that fate, which had still some splendid triumphs in store for Bonaparte, intended to prepare beforehand the causes which were to deprive him of all his triumphs at once, and plunge him into reverses even greater than the good fortune which had favoured his elevation.

The prohibition of trade, the habitual severity in the execution of this odious system, made it operate like a Continental impost.  I will give a proof of this, and I state nothing but what came under my own observation.  The fiscal regulations were very rigidly enforced at Hamburg, and along the two lines of Cuxhaven and Travemunde.  M. Eudel, the director of that department, performed his duty with zeal and disinterestedness.  I feel gratified in rendering him this tribute.  Enormous quantities of English merchandise and colonial produce were accumulated at Holstein, where they almost all arrived by way of Kiel and Hudsum, and were smuggled over the line at the expense of a premium of 33 and 40 per cent.  Convinced of this fact by a thousand proofs, and weary of the vexations of the preventive system, I took upon myself to lay my opinions on the subject before the Emperor.  He had given me permission to write to him personally, without any intermediate agency, upon everything that I might consider essential to his service.  I sent an extraordinary courier to Fontainebleau, where he then was, and in my despatch I informed him that, notwithstanding his preventive guard, every prohibited article was smuggled in because the profits on the sale in Germany, Poland, Italy, and even France, into which the contrabrand goods found their way, were too considerable not to induce persons to incur all risks to obtain them.  I advised him, at the very time he was about to unite the Hanse Towns to the French Empire, to permit merchandise to be imported subject to a duty of 33 per cent., which was about equal to the amount of the premium for insurance.  The Emperor adopted my advice without hesitation, and in 1811 the regulation produced a revenue of upwards of 60,000,000 francs in Hamburg alone.