in some instances collected, apply more strongly to that of Dover. The practice, although sanctioned by law, of making vessels pay duties for a harbour, of the advantages of which they do not, and in many cases cannot, avail themselves, appear to your committee objectionable; and particularly so in a case, where, from the natural formation of a bar thrown up before the harbour during gales of wind, ships are frequently precluded from obtaining shelter in it in periods of great danger and distress. It appears in evidence, that the bar in question is at times increased to a degree to render the entrance of ships or craft of any burden into the harbour impracticable; and although upon some occasions during spring tides, vessels of between 400 and 500 tons are said to have entered for shelter, they must be considered as extraordinary cases, and to have occurred during the prevalence of a northerly wind, when it is presumed that vessels, unless in a state of the most imminent peril from leakage or damage, would prefer seeking shelter in the roads of Dungeness, or even Portsmouth harbour.

Attempts have been made to obviate the obstruction alluded to, which have hitherto been unsuccessful. It is stated to your committee, however, that works are now in progress, which may lessen the continuance of the inconvenience, although not. prevent it. Mr. Shipdem states, that whenever the works in question shall be in operation, it will require a tide to remove the obstruction, which your committee understand to be, after the gale of wind (which has produced the bar) shall have subsided, the harbour, of course, not

affording shelter at the moment when most important. How far any ingenuity may be successful in seconding the endeavours which the harbour-trust are making, at a great expense, to obviate the inconveniences belonging to this harbour, your committee are unable to form a judgment; but they submit whether in any event the accommodation it appears likely to afford to the navigation of the country, is of an extent and value to furnish a reason for continuing (except on those that may actually enter the harbour) so large an impost on ships under 300 tons, sailing from port to port, which in the ordinary course of navigation pass between Calais and Dover, and which have little chance of reaping any advantage from it. Upon these grounds your committee would have felt no hesitation in suggesting the continuance of all rates upon ships or vessels which shall not avail themselves of Dover harbour, were it not for the large debt which has been incurred, the payment of which has been guaranteed upon the faith of the rates, and the importance which, in a national point of view, belongs to the harbour, as affording a point of most convenient communication with the coast of France, which your committee are of opinion should, under any circumstances, be maintained. It appears to them, however, that by subjecting the expenditure to a vigilant supervision, and establishing a system of rigid economy, reducing the large balances of cash which are allowed to remain in the hands of the treasurer, executing the necessary repairs and works by contract, within limited periods, and under the superintendance of an active and intelligent engineer, a

very considerable reduction of the rates on all vessels under 300 tons passing Dover harbour, laden, and now chargeable with 3d. per ton, may be effected.

Your committee have found it necessary to express their opinion strongly, as to the necessity of a vigilant attention in the administration of the funds, as it is to be collected from the evidence of the registrar, that the periodical meetings of the board have for some years past been unattended to, and that no regular audit of the accounts beyond the mere examination of the vouchers, with the amounts of payment, has taken place.

Your committee find, by reference to the annual accounts, that the permanent revenues of the harbour are about 1,700l. per annum, being about 2001. more than the interest payable upon the monies borrowed, and yet to be received, 7,000l. being put to the credit of the trust, exclusive of the balance of cash. The annual average receipt of rates, as now established, yield about 11,300l.; but from the imperfect mode in which the accounts are kept, no correct return can be obtained of the tonnage of the vessels, which have, during the last few years, sought shelter in Dover harbour; nor has the harbour-master or registrar, who have been examined to those points, been able to give to the committee any information on the subject. From a return, however, made by the collector of the customs at the port, it appears that the amount of the contributions annually made from vessels that enter and sail from the harbour is about 1,150l., bearing a very small proportion of the sums levied. The rates upon such vessels as may

enter the harbour, your 'committee do not propose should be altered; but they are decidedly of opinion that the rates upon vessels merely passing should be forthwith reduced to one penny per ton, that is, on all vessels laden, bound over sea, being under 300 tons; and on all coasters laden with coal or culm, one halfpenny per chaldron ; and the like sum on every ton of Purbeck, Portland, or grindstone, the latter being above 20 tons, and under 300 tons; this diminution in the rates, being two-thirds of the present charge, will reduce the amount of collection from vessels passing, to

Add thereto, annual collection from vessels entering the harbour

3,713

1,150

average receipt from rates 4,863 Add thereto, permanent re

1,700

Total annual revenue. £6,563 which will furnish very ample means for providing the interest upon the monies already borrowed, and the further sum which it may be necessary to raise, to complete further works (of the expediency of which your committee entertain the greatest doubt), and keep the harbour in a state of repair; and also to form an accumulating fund for paying off those sums of money, which have been, or may be borrowed, as loans only, allowing at the same time a sufficient sum for the establishment and contingencies.

it

The board of assistants having under the act the power of reducing the harbour rates, therefore will depend upon them, in the first instance, that the recommendations of your committee,

in respect to the relief of the shipping, should be carried into effect, as also that for the general accom→ modation of the trade, they consent that the collection of the Dover harbour dues, payable in London, should be received by the Trinity corporation, at their office on Tower-hill; and 2 per cent, commission be allowed for the collection.

Among the heads intended for inquiry, were the tonnage duty and the consulage. From the first, your committee has been relieved by the repeal which has taken place in the course of the present session; and they have reason to believe, that the second has been long under the consideration of the government, and a bill for the regulation of it likely to be submitted to parliament; but there are still, however, several subjects connected with the burdens upon trade, and others of considerable importance to the commerce of the country, under the consideration of your committee; amongst which are the laws relating to quarantine, the rates collected under them, the London port duty, and the regu

lations and rates of pilotage; the inquiry into which your committee had hoped to have been able to complete in the course of the present session. This has been prevented by a reference to them of the application of the West India Dock company for a renewal of their charter, together with the numerous petitions which have been presented against it from various quarters. The approaching expiration of the charter, to the expediency of continuing which their attention was thus called, has compelled them to suspend their examination into the subjects referred to, and to proceed without delay upon this part of their inquiry

Although consi

derable progress has been made in it, they cannot venture to entertain the hope of bringing it to a conclusion in time to enable them to resume the consideration of those subjects before the probable rising of parliament; it must therefore remain postponed, to be renewed in a future session of parliament, if it shall be the pleasure of the House to revive the committee.

To the Lords Commissioners of his Majesty's Treasury. The SECOND REPORT of the Commissioners appointed by the acts of the 1st and 2nd Geo. IV. c. 90, and 3rd Geo. IV. c. 37, for inquiring into the collection and management of the public revenue, arising in Ireland, and into certain departments of the public revenue arising in Great Britain.

In a preliminary report we stated to your lordships that our earliest attention had been directed to the subject pointed out in the act, by which we are constituted, as the primary object of our appointment," the assimilation of the mode of charging, managing, and collecting the revenue arising in Ireland, to the mode which is practised in Great Britain."

We at the same time informed

your lordships, that we had been engaged in the prosecution of an inquiry concerning the duties and regulations which affect the commercial intercourse between the two countries, and which afford occupation to so large a portion of the establishment of the Customs in Ireland, that any new arrangement of that department must greatly depend upon the footing on which those duties and regulations may hereafter be established. In pursuing this inquiry, we kept in view that part of our instructions in which the "modification of duties" is specifically mentioned as one of the modes in which the assimilation of the revenues, or any improvement in the collection of them, may be effected, and upon which we are therefore to offer our observations, and suggestions through your lordships, to his majesty and to parliament.

Our proceedings for ascertaining in what manner and by what changes the first-mentioned and principal object to which we have adverted might best be attained, have led on to a full conviction that no new regulations could have the effect of creating a complete and permanent uniformity in the collection of the revenues of Great Britain and Ireland, unless enforced in their practical execution, by one undivided authority. It has, therefore, appeared to us, that the intention of parliament in this respect could not be otherwise fulfilled than by a very material alteration in the constitution of the boards under which the several branches of the revenue are at present administered.

With respect to the intercourse between Great Britain and Ireland, we have been equally con

vinced that changes scarcely less extensive and important are in the highest degree desirable, and that a general simplification of the existing regulations, as well as a repeal of many of the duties are required, not more by a due regard to the economy of the public service, than by a just consideration of the commercial and manufacturing interests of the two

countries.

We have now, therefore, to propose those general measures which appear to us to be the best calculated for effecting these important purposes. It is almost unnecessary to observe, that all other improvements in the revenue in Ireland, and all reductions in the component parts of the establishments maintained for securing it, must depend greatly upon the degree in which these suggestions, which embrace so large a change in the constitution of the whole, may be adopted.

They will be comprised under the following heads:

I. The incorporation of the British and Irish establishments for the collection of the public income, in such a manner as to place each description of the revenue throughout the United Kingdom, under one practical management, subject to the paramount control of your lordships.

II. The removal of the obstructions to the commerce between Great Britain and Ireland, arising out of the system of duties and drawbacks to which it is now subjected, by such regulations as may assimilate the commercial intercourse between the two islands to the communications between the several ports of Great Britain, and at the same time afford the means