In the book of rates, according to which the old subsidy was levied, beaver skins were estimated at six shillings and eight pence a piece; and the different subsidies and imposts which, before the year had been laid upon their importation, amounted to one fifth part of the rate, or to sixteen pence upon each skin; all of which, except half the old subsidy, amounting only to twopence, was drawn back upon exportation.