Adam Smith：The Wealth of Nations, Book IV, Chapter IV, Paragraph 1157

The revenue of the customs, instead of suffering, profits from such drawbacks, by that part of the duty which is retained. If the whole duties had been retained, the foreign goods upon which they are paid could seldom have been exported, nor consequently imported, for want of a market. The duties, therefore, of which a part is retained, would never have been paid.

Source： https://www.gutenberg.org/ebooks/3300
Locator：Book IV, Chapter IV, paragraph 1157 · Verified：2026-10-19 · Verification：Exact match

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