in commerce, certain duties, either of the customs or of the excise, allowed upon the exportation of some of our own manufactures; or upon certain foreign merchandise, that have paid duty on importation. The oaths of the merchants importing and exporting are required to obtain the drawback of foreign goods, affirming the truth of the officer's certificate of the entry, and the due payment of the duties; and these may be made by the agent or husband of any corporation or company, or by the known servant of any merchant usually employed in making his entries and paying his customs. In regard to foreign goods entered outward, if less quantity or value be fraudulently shipped out than is expressed in the exporter's certificate, the goods therein mentioned, or their value, are forfeited, and no drawback to be allowed for the same. Foreign goods exported by certificate, in order to obtain the drawback, not shipped or exported, or re-landed in Great Britain, unless in case of distress, to save them from perishing, are to lose the benefit of the drawback, and are forfeited, or their value, with the vessels, horses, carriages, &c., employed in the re-landing thereof; and the persons employed in the re-landing them, or by whose privity they are re-landed, or into whose hands they shall knowingly come, are to forfeit double the amount of the drawback. Officers of the customs conniving at, or assisting in any fraud relating to certificate-goods, besides other penalties, are to forfeit their office, and to suffer six months imprisonment, without bail or mainprize; as are also hatters, or persons belonging to the ships employed therein. Bonds given for the exportation of certificate-goods to Ireland, must not be delivered up, nor drawback allowed for any goods, till a certificate under the hands and seals of the collector or comptroller, &c., of the customs be produced, testifying the landing.

The computation of what is to be drawn back upon the exportation of foreign goods, may be seen under their respective heads.

**Draw-Bridge**, a bridge made after the manner of a floor, to draw up, or let down, as occasion serves, before the gate of a town or castle.

**Drawing**, in general, denotes the action of pulling out, or halting along; thus, we read of tooth-drawing, wire-drawing, &c.

**Drawing**, the art of representing the appearances of objects by imitation, or copying without the assistance of mathematical rules.

The general precepts for drawing are as follow:

1. Begin with plain geometrical figures, as lines, angles, triangles, polygons, arches, circles, ovals, cones, cylinders, and the like, being the foundation of all other proportions. The circle is of use in the several orbicular forms, as the sun, moon, globes, &c.; the oval, in giving a just proportion to the face and mouth; and the square confines a picture you are to copy, &c.; the triangle is of use in drawing a side or half face; angles and arches, in perspective; and the polygon, in ground-plots, fortifications, &c.; the cone, in spires, steeples, tops of towers, &c.; the cylinder, in columns, pillars, pilasters, &c. See **Perspective**.

2. Having brought your hand to be fit and ready in general proportions, accustom yourself to give every object its due shade, according to its concavity or convexity, and to elevate or depress the same, as the object appears either nearer or farther off the light.

3. The second practice of drawing consists in forming fruits, as apples, pears, cherries, &c., with their leaves; the imitation of flowers, as roses, tulips, carnations, &c., herbs, trees, &c., of different kinds.

4. The third, in the imitation of beasts, fowls, fishes, &c.

5. The fourth practice of drawing consists in the imitation of the body of man, with all its lineaments, as head, nose, eyes, ears, cheeks, arms, and shadows, all exactly proportioned both to the whole and to one another.

6. The fifth is in the drapery, in the imitation of clothing, and artificially letting off the outward coverings, habit, and ornaments of the body, either of cloth, stuff, silk, or linen, in their natural and proper folds.

7. In drawing of all the forms before-mentioned, it is requisite to be first perfect in the laying down the exact proportions; secondly, in the general or outward lines, before you proceed to shadowing, or trimming the work within.

8. In mixed and uncertain forms, where the circle, square, &c., will be of no use, but only in the idea thereof in your own fancy, as horses, oxen, and the like, you must do it by judgment, and so gain the true proportions by assiduous practice; thus having the shape of the thing in your mind, first draw it rudely with a coal; then, with more exactness, with a lead or pencil; then peruse it well, and mend it in those parts you have erred in, according to the idea you carry in your mind. When it is mended by your own judgment, compare it with some good pattern of the same kind, and amend it by that.

9. Having good copies to draw after, learn to reduce them to other proportions, either larger or smaller; and this by frequent practice.

10. Let a perfection in drawing be attained by diligent exercise, and the instruction of a good master, before there be any attempts as to colouring and painting; for the former being attained, the rest will be easily understood, and gained by frequent practice.

**Particular observations with regard to Drawing, are as follows.**

1. If you draw after a print or picture, place it in such a light, that the glofs of the colours may not interrupt your light, and that the light and your eye may equally and obliquely fall upon the piece, which should be placed at such a distance, that, upon opening your eye, you may view it at once: the larger the picture is, the greater distance off it should be placed: it should also be right before you, and a little reclining.

2. Draw your outlines at first very faint, and with a coal; and let them be drawn agreeable to the pattern, before you begin to shadow any part of it. When you have drawn one feature, it should, in some measure, be a direction for you to draw the other, by observing the distance from that to the next feature; making a small mark at the place with your coal, then draw it, and so to the next, till you have drawn the whole figure. 3. Then observe the middle of the picture you would copy, and touch upon the paper with the point of your coal: afterwards, observe the more conspicuous and uppermost figures, if there are more than one, which you are to touch lightly in their proper places: thus, running over the whole draught, you will see, as it were, the skeleton of the piece to draw.

4. Having made out these sketches, view them diligently, if they answer your pattern or not; for the gestures of the life ought to show themselves eminently in the first and rudest draughts thereof: correct and mend whatever you perceive amiss, adding and diminishing as it varies from the pattern; by which method it will be brought nearer and nearer to the life.

5. Observe the distance of one limb, joint, or muscle, from another, and the same in all other accidents of the figure, their length, breadth, turnings, &c. shadow next to the light very faintly; and where you see bold and free touches, be not timorous in expressing the same. In drawing a head by the life, or otherwise, take care to place the features exactly right upon the cross-lines, whether it be a full face, or three-quarter face. In foreshortening you must make the cross-lines to fly upwards, where they look upwards; but where the aspect is downwards, they must be made downwards, in a circular manner. Having drawn the out-lines true, with a coal, you are to proceed to trace the same lines again with a pen, Indian ink, &c. drawing them with more exactness, and by imitating all the hatches with their exact distances one from another, their crossings, turnings and windings, with more boldness and freedom perfect your design.

6. In drawing after a naked body, all the muscles are not to be so plainly expressed as in anatomical figures; but that side whose parts are most apparent, and of signification in the performance of any action, must be made to appear more or less, according to the force of that action.

7. In drawing young persons, the muscles must not appear manifestly so hard as in older and full-grown persons: the same is to be observed as to fat and fleshy persons, and such as are very delicate and beautiful; and in women, scarce any muscles at all are to be expressed, or but very little, unless it be in some very terrible action, and then too they are to be represented very faintly; the like is also to be observed as to little children.

8. The motion of the whole body must be considered in drawing of the muscles; as in the rising and falling of the arms, the muscles of the breast do appear more or less; the hips do the like according as they are bent outward or inward; and it is the same chiefly in the shoulders, sides, and neck, according to the several actions of the body.

9. The proportion of the figure ought to be multiplied by degrees, in proportion of one to two, three, four, &c. for herein the chief skill consists: the diameter of the biggest place, between the knee and the foot, is double to the least; and the largest part of the thigh, triple.