Adam Smith was born at Kirkcaldy, in the county of Fife, Scotland, on the 5th of June 1723. He was the son of Adam Smith, Writer to the Signet, Judge Advocate for Scotland and Comptroller of the Customs in the Kirkcaldy district, by Margaret, daughter of John Douglas of Strathendry, a considerable landed proprietor in the same county... His chief business, at least for the last ten years of his life, was his work in the Custom-house, for though he was bred a Writer to the Signet—that is, a solicitor privileged to practise before the Supreme Court—he never seems to have actually practised that profession. A local collectorship or controllership of the Customs was in itself a more important administrative office at that period, when duties were levied on twelve hundred articles, than it is now, when duties are levied on twelve only, and it was much sought after for the younger, or even the elder, sons of the gentry. The very place held by Smith’s father at Kirkcaldy was held for many years after his day by a Scotch baronet, Sir Michael Balfour. The salary was not high. Adam Smith began in 1713 with £30 a year, and had only £40 when he died in 1723, but then the perquisites of those offices in the Customs were usually twice or thrice the salary, as we know from the Wealth of Nations itself (Book V. chap. ii.). Smith had a cousin, a third Adam Smith, who was in 1754 Collector of Customs at Alloa with a salary of £60 a year, and who writes his cousin, in connection with a negotiation the latter was conducting on behalf of a friend for the purchase of the office, that the place was worth £200 a year, and that he would not sell it for less than ten years’ purchase...