self out. But, independent of this consideration, it was desirable, in consequence of the injury and in-, convenience it produced to the fair dealer, to withdraw a tax which was so obviously evaded. It was not to be supposed that people did not now wear as many hats as formerly; and as persons must have been ready as well to sell as to purchase hats without paying the duty, the revenue was defrauded, and the fair dealer, who was too honest to evade, the law, was the sufferer. Under these circumstances, therefore, he thought it desirable to give up the tax; but before he could abandon it, altogether, he had felt it his duty ta consider whether he could not lay it on the article in some other shape, so as to guard againt its evasion. Upon the best consideration which he had been able to give the subject, he believed that impossible. The house would recollect, that a tax of a similar description had been formerly given up for the same reason; and when it should be generally known that the tax on hats and gloves were given up as impracticable and unproductive, he trusted the intelligence would not be thrown away, upon those gentlemen, who, in their anxiety to assist the Chancellor of the Ex, chequer in discovering new objects of taxation, honoured him with their communications. He could assure the committee, that there was not an article of dress,

boots, shoes, leather-breeches, &c. nor an article of furniture in a house, locks, keys, bells, &c. which had not been frequently recommended, no doubt, from the best motives, as objects of taxation. If the fact of giving up this tax should have the effect of putting a stop to communications of that description, it would save the treasury from much inconvenience. He came next to a part of his duty which was, on all ordinary occasions, the most irksome and painful to one holding the situation he filled, that of proposing the means of covering the charge. But be had the satisfaction to state, that it would not be necessary for him to submit any new taxes for the adoption of the committee; the house having already voted not only sufficient to defray the charges of the present year, but a much greater amount than would be required for that purpose.

He was happy to say, that in consequence of the sums voted in the present session, he would have no occasion now to propose any new tax, The duty on spirits alone would amount to 751,0001. a sum equal to the charge created by the twelve millions funded in the 5 per cents. The duties on foreign timber, cotton-wool, pearl and pot-ashes, and foreign linen, would amount to 866,600l. which he meant to apply to the war taxes. The following was the esti

mate:

£.2,505,448

360,000

£.2,865,448

Upon

had forborne to take credit for the whole surplus of the consolidated fund, leaving a sufficient part of it to pay the charges on account of this four millions and an half. He hoped that this arrangement would be received on the part of Ireland in the way that it was meant, as originating from a sincere desire to render every accommodation to that country, which the superiority of the financial situation of England allowed her to give. Those new taxes which were voted this session, and which he proposed to be added to the war taxes, had been voted by the house, not with a view of revenue, but for the advantage of British shipping, to favour the growth and produce of our own manufactures and colonial produce. In order to shew the general increase of our revenue and affluence, he should state some increases which had taken place in our customs and excise, and in the consumption of tea, wine, tobacco, and other articles of general consumption. For the year 1807, the customs were 9,612,000l.; for the year 1808 and 1809, they fell something below that amount; but for 1810, the customs amounted to 10,575,000; and for, the year ending 1811, they amounted to 10,523,000l. which exceeded by a million the average of the years 1807, 1808, and 1809. The duties on excise also for the last year exceeded by a million the average amount of those three years. The consumption of tea had also increased last year above the average of those years, which was 2,844,000l.; whereas that of the last year was 3,236,000l. notwithstanding that the reduction of the

duty on coffee would naturally be supposed to produce a diminished consumption of tea. He knew no possible mode of accounting for this increased consumption, but in the increasing population and opu lence of the country. As to wine, for the years 1785, 1786, and 1787, the average yearly consumption was 14,800 tuns, although the duty was then only 301.; whereas now that the duty is 951. a tun, the average annual consumption for the last three years has been 23,726 tuns. He then shewed that there had been a nearly similar increase in the consumption of tallow, although the consumption of oil was also increased. As to the consumption of tobacco, it had nearly doubled in the same time. For the three years ending 1787, the average consumption of it was 6,700,000lb. but for the three last years it was 12,491,000lb. When he thus saw not only our revenues, but the consumption of all the necessary articles of life, so regularly increasing, he could not have the least doubt but that the country was regularly and progressively advancing to a greater height of prosperity and affluence. Indeed, it was impossible for any one to move in this country without being convinced that its wealth was increasing. He thought it unnecessary to detain the committee with any further observations, and concluded by moving his first resolution, which was unanimously agreed to.

Mr. Baring said, that when the bill came forward respecting the tax on cotton, he should oppose it as one most injurious to our manufacture. He thought the manufactures of America had been much improved

[F 2]

improved by the unhappy differences with this country, and that our laying a duty on the importation of a raw material, so necessary to our manufactures, would be a further encouragement to the manufactures of America,

The Chancellor of the Exchequer apprized the honourable gentleman, that as to the tax upon cot on, no new bill was to be brought into the house; but a bill for that purpose was already before them, and in an advanced state. As to the supply of cotton, he did not fear but that our own colonies and the East Indies would yield a very sufficient supply, in case we should get none from America. If some diminution of revenue took place on the imports, in consequence of those measures which were calculated for the protection of British produce and British shipping, it must on the other hand be considered, that whatever favoured and served our manufacturing and shipping interests, would produce some revenue in another way.

Mr. Rose said, that he believed there never could be any deficiency in the supply of cottonwool, as the East Indies could yield a supply to any extent.

Mr. Baring did not think our manufactures could do well without the fine cottons of America, nor did he think the East India cotton would be an equivalent for it. As to our West India colonies, they produced but little of that article.

IRISH BUDGET.

Mr. Foster, in rising to present the budget for Ireland, said, that he would make no preliminary observations, but go directly to the point. The interest of the Irish

The

debt was 4,259,000l. The proportion of the joint expenses of the empire, and her own civil establishment, amount to 6,569,0001. which in Irish money amounted to 7,116,0001. which, with the separate expenses for Ireland, required a supply of 13,627,0001, The ways and means to meet that supply are the surplus of the consolidated fund, 740.0001. the ordinary revenue of Ireland,4.500,000l. one million of treasury bills, which he should propose to vote, two millions and an half which had been raised by loan in Ireland, and four millions and an half which had been raised here for the service of Ireland, making altogether a sum a little exceeding the supply. Now, as to the loan which had been made in Ireland, the terms of it were very advantageous. advantageous. English loan was raised at an interest of 41. 14s. 11d. while in Ireland (where the interest of money is higher), but 41: 15s. 9d. was paid on every hundred. In the Irish loan, for every hundred pounds only 1201. stock is created; whereas in this country for every hundred there is 1401. created. The sinking fund is, therefore, not so large in the Irish loan; and therefore taking in interest and sinking fund for every 1001. received, Ireland pays 51. 19s gd.; whereas England pays 61. 3s. 6d. for every 1001. He confessed that it was not his intention now to propose new taxes for the interest of the four millions and an half raised in this country for the service of Ireland. ́ ́ In the present financial embarrassments of Ireland, he thought this would be impolitic, if not impracticable. He thought the proposal of his right honourable

honourable friend (Mr. Perceval) was a measure of no less wisdom than liberality. Ireland was a country that had great and increasing resources. If those resources were not nipped in the bud, but suffered to rise to their natural level, there was no doubt of its ability to repay what was now advanced for its accommodation. The first principle which he liked to go upon, in proposing taxes for Ireland, was an equalization of duty with what is paid in this country on certain articles of consumption. The article which he now fixed upon was tobacco, which paid a duty very inferior to what it did in England. By the equalization of this duty he calculated on an increased revenue of 221,000l. The next article was hemp. The Irish government had taken every pains to encourage the growth of hemp in Ireland, and a small tax on foreign hemp might assist their endeavours. The produce of this tax he calculated at only 8000l. The gross amount of those two taxes was 229,000l. which exceeded by above 80,000l. the interest of the loan of two millions and an half. The right hon. gentleman then proceeded to observe, that he had two other taxes to propose, though he did not rely upon them as resources of great importance. The first was, to raise the present duty on timber from the United States of America, and to put it on the same footing with the timber imported from other foreign countries, at the same time rendering the timber imported from our own colonies duty-free. As staves, however, were an article of much demand for packing the native produce of Ire

land, he did not mean to propose any additional duty on them. Another tax which he had to propose, was an additional duty on cotton-wool imported in foreign shipping, which would raise it to the same standard as existed in Englard, leaving the duty on cotton imported in British shipping to continue the same. As matters stood at present, the English duty on cotton was liable to be evaded, by being first brought to Ireland in American ships, and from thence exported to England in British bottoms. The equalization he proposed would remedy this. He meant also to follow the example of his right honourable friend, by repealing the duty on bats in Ireland, a tax which produced only a small revenue, and being removed here, it was desirable that it should be repealed in Ireland also. Having made this statement of the ways and means of the year, he should be sorry to sit down without adverting to the state of the commerce and agriculture of Ireland, and endeavouring to do away the idea that we had reason to be. seriously alarmed for the prosperity of that country. Before 1807, the exports of native produce never exceeded seven millions annually; in 1809 these exports had risen to ten millions; in the last year, they amounted to 10,781,000l. ¡ and he could state, that the falling off in the commerce of Ireland, during the last year, was chiefly with respect to the imports, which had fallen from what they were in 1810, when the total of imports was ten millions. He had also to add, that the balance of trade was this year 2,189,000l. in favour of Ireland, and that for the last four

or