20 the steeps, and then packed away with great salt in caíks That the memorialists do not mean to insinuate, that even if Scotland was put upon a footing with England in these two particulars, any attempts made there to cure provisions for exportation, or for the use of fhips during. their voyages, will be attended with succefs, while the salt duties, and bounties or drawbacks on salted beef and pork, remain as they at present are; neither can such attempts be attended with succefs in England, as will be evident from the following considerations: " First, At the time of the Union, the duty in England upon home made salt was only 3 s. 4 d. per bushel of 56 lib. and upon foreign great salt only 6 s. 11 d. per. bufhel of 84 lib.; and, at that period, the drawback paid in England, upon the exportation of beef or pork properly cured, was 5s. per barrel of thirty-two gallons wine measure; which article was, by the 8th article of the Treaty of Union, extended to Scotland, upon paying at the custom-house of exportation, the equalizing duty with England on Scots salt used in curing such provisions. Now, as it takes about a bushel of home made salt, and nearly half a bufhel of foreign great salt, to cure a barrel of beef or pork properly for exportation, and for the pickle to fill it up when shipped, the duties thereon, according the above mentioned rate, would be about 6 s. 9d. By this drawback, therefore, of 5 s. per barrel, there was about 1 s. 9d. paid to the revenue on each barrel exported, provided the proportions of home-made and foreign salt were used as above. If there was a greater proportion of home-made salt used than above mentioned, the duty to the revenue would be less, and vice versa. At present, however, the duty on home-made salt is 5s. per bufhel of 56 lib. and upon foreign great salt 10s. 4d. per bufhel of 84 lib; the amount of which duty, in the above proportions used in curing a barrel of beef or pork, is ios. 6d.; while, at the same time, the drawback upon exportation is no more still than 5s. Here, then, is an evident disadvantage of 3s. 5d. per barrel, which a person who cures beef or pork in Britain now labours under, more than he did before the late duties in 1789 and 1782 were laid upon salt. 2. The very heavy duties necefsary to be paid down upon foreign salt, before it can be removed from the King's cellars, is another very great disadvantage and discouragement to any person who cures beef for exportation in Great Britain. This duty, as stated above, is now about 10s. 4d. per bufhel of 84 lib.; so that the proportion thereof, being half-a bufhel as above mentioned, used upon each barrel of salted beef or pork, is 5s. 2d. besides the duty upon a bushel of home-made salt also used therein, to be paid before it can be removed from the saltpans; making in all fully one-fourth part of the whole value of each barrel of beef or pork when ready for market. This requires a great stock to be employed, in such a business, even if the whole duties were to be drawn back at exportation, which deters a British merchant from engaging in it, especially when he considers, that in Ire land no duty whatever is paid upon Irish-made salt, only 31d. per bushel on British, and 41d per bushel on foreign great salt; and on exportation of the provisions from thence, the merchant pays a farther duty of one fhilling per barrel for beef, and is. 6d. for pork, all Irith money. The advantage, therefore, that the Irish has over the British merchant, is, in this respect, so evident, that it is un, necefsary to say any thing farther upon it. 3. A third disadvantage under which a person would labour who cures beef or pork in Great Britain is, That no drawback whatever is allowed on the exportation thereof, whether intended for the use of fhip's crews du ring their voyage, or for home-consumption. When the duty upon the importation of Irish provisions into Great Britain was 3s. 4d. per barrel, and at the same time the duties payable in Great Britain were only 3s. 4d. per bufhel on home-made, and 6s. 11d. per bushel on foreign great salt, this restriction of the bounty upon beef and pork exported, would not materially affect the merchant who cured such provisions in Great Britain. But now, when it is considered that the duty upon importation of Irish provisions into Britain is wholly withdrawn, or taken off, while at the same time the duty upon home-made salt is increased to 5s. and upon foreign to ics. 4d. per bushel, it is evident that no British merchant can cure beef or pork, for the use of fhip's crews, or for home-consumption, under such great disadvantages, but will import from Ireland all that is necessary for him to do, and that 7s. or 8s. cheaper per barrel than he can cure them in Great Britain, by the saving alone of the duties upon salt; and the consumption of salted provisions for fhips use in particular, is so very material, that few or no persons in Great Britain will engage in the curing beef or pork. at all, unles they have some chance of supplying these articles for that consumption, which in the present situation of matters, it is impossible they can have, for the reasons above afsigned. pro 4. Another considérable disadvantage the curers of visions for exportation in Britain are under, is, That no barrel is entitled to any drawback whatever, unless it contains 32 gallons English wine measure, and half-barrels in proportion. The memorialists do not know whether any Acts of Parliament in England specify the quantity of beef and pork to be packed in each barrel; but the Scots Act, 1st Queen Anne, sect. iii cap. 5. which enacts, That each barrel fhall contain 8 gallons Scotch measure, being a little more than 28 gallons English wine <measure only, requires 20 lib. well pined beef or pork to be packed in each barrel. And it is somewhat extraordinary, that the 8th article of the Union, by which the drawback on exportation of 5s. per barrel is granted to Scotland, is wholly silent both as to the size of the barfels, and quantity to be packed therein: And the British Act, 5th Geo. I. cap. xviii. sect. 15. which enacts, That, "as, the herring-barrels contain only 8 gallons 2 pints Scotch measure, which is only 29 gallons 3 pints 1 gill English measure, they fhall, after the 1st June 1719, be the same all over Britain, and contain 32 gallons," -relates only to the size of barrels used in packing herrings, without taking any notice of the size of those of beef and pork nor, so far as the memorialists know, has there been any Act of Parliament since, relative to the size of such barrels. It would appear, therefore, that the barrel of 8 galions Scotch measure required by the Act of Queen Anne to contain 200 lib. well-pined beef or pork, is entitled, in Scotland, to the drawback of 5s. on exportation : But the contrary practice has crept in ; as no barrel con taining beef or pork is allowed the drawback, unless it be 32 gallons English wine measure. A barrel of 28 gallons English wine measure, will contain 200 lib. of well-pined beef and pork; and there is just that quantity packed into the barrels used in Ireland, which at the same time never contain more than 28 gallons. If, therefore, it is not necefsary to pack more than 200 lib. well pined beef or pork in a barrel; and if a barrel of 28 gallons will contain that quantity, which there is not a doubt of; why should not the British merchant be allowed to use barrels of that size, and to recover the drawback upon exportation, in the proportion they bear t 32 gallons? If he is not allowed to use such, one of these consequences must naturally follow, either that the provisions must be loosely packed, which is very pernicious; or otherwise, that from 25 to 30 lib. more beef or pork than an Irish barrel contains, must be packed into each British barrel containing 32 gallons. But the barrel containing 28 gallons only, is found from experience to be the most handy and convenient at a foreign market; and, strange as it may appear, it is cer ain, that great complaints are made of British barrels in the West Indies, on account of their size only, although they contained from 25 to 30 lib. more beef than the Irish barrels, and have been sold at the current price of the latter; it is a great discouragement there fore to the British merchant to be obliged to pack 25 or 30 lib. more beef in his barrel, while at the same time, instead of receiving any advantage therefrom at a market, he experiences the reverse, on account of t eir size, and unhandinefs. The Memorialists beg leave further to notice that a barrel of beef salted for home consumption, pays about Jos. duty on salt to the revenue; whereas a barrel of beef from Ireland, pays only Is. duty to the revenue of Ireland on salt, and none to the revenue of Britain on its importVOL. Xvii t |