Perhaps more confusing, much earlier than drafts for
The Lord of the Rings, in the index to the very early
Book of Lost Tales Christopher
Tolkien writes:
Goblins 'Frequently used as alternative term to Orcs (cf. Melko's 'goblins' the orcs of the hills 157, but sometimes apparently distinguished. 31, 230).'
These last two refer to:
'Nigh were the sad chambers where the thrall-noldoli laboured bitterly under the Orcs and goblins of the hills...' (p. 31) and
'Moreover he gathered about him a great host of the Orcs, and wandering goblins, promising them a good wage,...' (p. 230)
So it's a bit confusing even early on. I haven't had time yet to look at the drafts for
The Hobbit on this issue (published by Rateliff), but in any case I'm glad Tolkien landed on the later idea that Orcs and goblins are no different, despite that these words are.