The British Press; or, Morning Literary Advertiser. — London, England, 1822-08-08 00:00:00

Weed, a regalstioe, 'Weir o by die . OWN, ell do d i t s nektio, how meth • g a so, tho «tie irreittlisfau ads felt,' add ii ii "Y Rs fist Amen/ with respect to thelligolies , Jace de qey raite eir tiatini riles the eal which it was MARRS( • tii - the Milt Moose oftommoss, ha a'Reaselerepardel "orAitii,, IRK declared— ,' That it would tend to enermiedebihullifoi MitilititgirtE /sty is the Officers of'lbe'Revereu'e,lfltifilWollen'sei be oiled op by pennies Only who here gone tbrouth'rerleist isterier ikpartmerus—Suneyors of the Ports eta 'of' fasei w e lters; sarveyors.f3enril out of 'the *Surrepira of the. Custdma or LaMar; Collette's out or deserving 'ollWers, win line befbreltrialfeited theirtauwleitto end 'sail lit sortie degermseat of the Revenge." ' • iiiipit effect sslgthrhave bees proilleed by this reeolialee heeleiliately after it was pained, whit respect to the alike of Carthago?, we do not blow ; but We . /fill shot the mode of twirling it now is mos lb of long serbding, peobabfy Very oesrly as old se she resslutin Itself. Tbis ensim i s s the ~,p iii.tutrot of the hidiridoal Ivltirledalsfor die superior st ir akin to an Inferior seleeprofeten,llllll by nay of sushi- Vothesel . A perms, fur iestattee,•who is destined to • pp of Eloise, sad whstogetierally selectedfroes asp l ellins of life nuke 'dais the Zseise Ilepsitacat, lb estiefly made • Clerk is the 'NmstrlkWater Persian Once, surd M thes desigsaftel is sbeh In the Tietrwmait which askes hies Collecter. The latest intone of am appoint feat of Oda kiwi exhibits precise, that process. And it la a curious fact, that there arising it the proems of then departments, wit% 'respect to the roltecinship, no otter entire et the resolution of the Irish Raise of Commons ahem this method 'of nadirs, it. Poe appoiotesests to the Ober slates mestined is the reaoledon, It hen been 160 VOA the prardee to (state qsatilicalidos is a manor 'imam; amid when oaken Oho have really served Its the depanseats are promoted from lower to higher station, wi du sot lad that the *electives have bees "venally math epos the reassireasdation of the persomi "Willed to judge Sitar intim of the parties, or of their pretension us the wesitil of Ilif•ief.. Where there is so sitle rule oe de/sire .7 Wilk preenthed for eosins' the promotion to that reto ld*, it sateralfy sad almost **avoidably becomes the sub jalltef %feints esd enissideratinte fureigu to those of ski 'SWIM Service • sad the higher ranks may be as iseffsci. Mal ISA by selections ao made, as by the tetrudactlue of pesos entirely mew to the department. That the offices of she finesse silinuld, slides such b sys. few, be awarslly occupied by person sell qualified to die. their duties, is certaisly sot to be hoped for set We Cbi l l i r rd e rl be more reasonable to expect Oat, without being so seespled, lie service fur which they We estabLebed could be smisketscily sod economically performed. The phone employed is the two breaches of the Revenue sow undo one eonsideratius are accemseily • numerous body, and each dispersed, exposed is poll feeeptstioes and so much sat oldie reach of the immediate so perintesdr see of the high. est astbsrities over them, that a well.segulated system of sub. 'Wieners, esseeplete and reeftected is all its parts, as One Meer. the activity aid 'acrid of each isdiridual. The chief . requisite is such a dates is, that the superior racers should byre a thorough knowledge, derived from practical cape. since, of the duties or thwer under thew cattail; without which they must tither depend spin their inferiors 6111 as. sinsoe, thee be *labial to superintend and check their coaled. But this compared in the superior aliens, without a strict excision* of persons who are strangers to .. . the depotteseet from t►e ►igher appulemeuts shier the Nosed, sod without s well regulated scheme Of prodsotion in all the tither', is obviously weattsioahle. It is, how. vtr, our duty here to state, that away officers who hare become valosble seqataitioas to the respective de. parteseots, have been appointed to the higher eitwatious is • tht Gigolos aid Excise la !reload, althoughilseir appoiut. lands have takes piece in the assuiser we have already de. scribed. Bat eves if the littlest security could he 'Monied for t►e coolant (semis. of nth a d:scrienuatiee es the pot of the Government ; asi if all t►e °Ricers appointed meld be nosily well chows, the objection to the practice weeld Nill, is oar jedgeseel, be iesensouel able. The waist of • dos systems of prignmion (►snag reference oily to experince or went) im eac► depealeating, operate' Nest' Winsomely is lee ways. Is the fro piens by fang the helm In sal Wes wit► personalibe enyealided to encase their owe duties, aid I. seperiettred those of the officers nude' t►e.; and is the eent, by Willie from those elms occupy the lower, the strongest and mast effective incite. meet to white sad end conduct—the prospect of Miens noncom's. liner snob cirresastauees, the inferior eaten me geilber be reavereged by the hope of rewa►d, my compelled by vistilan seperiemedrece to performs their Ashes to t lieu t.oal of their ability. The estural comeequeuce is, in Irelmd, what it would be every where, a state of Ibises Illek as we have described. Is the Egglish Excise depaetawat, the revelations for i i . promoiliim of officers are ensimatly calculated to ensure a eseceatiem of active alai faithful Perusals; and these sego- Whim beicg strictly acted .p.., the avant beneficial results are taltibited, is the superior efeeieoey aid same eamomi. cal atonement of that depsumeal. it is also to be °bemred, while there. exists a power of istrodnciag persosa isle the higher offices of a Revenue es tailislimeat, who have not ampabiesi experience is its lower stations, there will be a difficsity is retooling the eff.ct of 'abuse/ in the sppoistmests, sea a tesdeucy to render these offices more suited, is peisit of Mowlemeseatt, to period. of superior education sad habtte of life; habits ufteu ell adapted to the laborimes 'unities repotted is the pei foren ame of t h e duties astrusleal to these situations. It will arectrilisgly be fused, as we hey. before ransarted, that the principal Officers of the Racist is England are paid, to proportion -to the duty awed empoovihility of their Aces, al rates eossisierably hewer limo 'officers of a simi. ler rash awl demeiplioo is the Reweave Deultillwento of Imbed; sad it stelae to be illeolnitive of the prieciple P. •Inch we are adviretiso, that a similar distiamion exist* Lassoes the higher officers of the Recipe said Monter the Cumints is Enelaad, in which lest-onemienall Depareaseeili previssely to the meat revisiou of it by the Cc' nosmissionere especially impulsed foe that purpose, the selection of yet , sew to Hi the higher .Sees wader the Board was not so re stricted as to be made exclusive. , " from lie.. who had as mined eisperieece in the lower, sad been ricommended to them by their official services. la suggesting a remedy fur that defect in the Esgliab Cashes, by the introduction of a welliregelsled system of Fumed.., the Commissioners of Inquiry appear to casette with as is est opinion of the essential importesce of such system to the effective and ecouossiesl maissgewoot of the Itemise; white the readiness with which thee( sulteetlisiss has bees adopted by your Lurd.bir, audmith which you hews tronsfervld 'from yourseWes the warestricteil puwer of selesellig tillierre for the soperibr Al editions is the Crust 1111114 8.414 h• mmetnatee tellirmatiuo of the imunduess of that _ _ --- The effoot of the iscorporatien id' the Bowed. would he to mend stone inholreomie rtgatstfoot to Ireland, together with all the rule. ass 4 "radiators by which bosh - the Custedoirgio4 Elam are iisivetuirerDed is Ewe."' &for., bowevar, a measure immilwiog a wxielisiwe tt charge b eleteinsined upon, it rosy oatoislly be as object of ingUlf,, Whether the iniprovemems in point s minipill, &cruel, sod uniformity, lutesided to be produced by that ii , rorioneisom, m.y rut be idtaiimbleby merely tedneisg the outriber of the CoTialiaSiOdefll du she Irish and Scotch hoards, by dimisaishing the moist of dm Eiesoldishments in Irtisud, nod by subjecting them strictly to one common code of regMlativaa , Lamed eider the sanction of the Treasury, and mitaitsined by Its consisolly superiourad. lag sialturity. We have filly atosidered this' alternative; lid we are &allotted, that while it would scarcely, if at all, be less digital. of execution, its odvantages would fall very far short of those which s complete incorporation is eaten lewd to produce. We conceive that /out Lordship.' Board ii rather constituted to administer a 'easel authority ever the Revenue service, thou calculated to soperimeud the de tails of it is their execution • sad, thisioloset, that if you wens le COU 4 1•11e to govern the Ebardo !reload and Scotland as d i"ilict establishments, by your owe immediate di/sellout', You would be elder the necessity of placing 10 such rdi ssce upon them* sect of leaving on such to their diecreinra ill lowers 'slating to the proeilesl inaosteluest of their departments...tat there world be so severity fur coutiusied mifortuily kia-o.wees dam, and Not a little datifirr (or" the rounds winch we have already slated) of • gradual rersii truce of unomi may expeuse. Givers! renulattoss, by "ci ‘astrolly 4amed s cu d itrittly prescribe s arc fillies ti ~~~: Vow. • and the impracticability Of liiittietvieg it otherwise than by an oadirldettdatleurity in the management of each branch of the r , be eorriet, ft must be evident they , will be ap plicable to the two separate Boards which exist fa Siotialid also, sell that the generel'plan of iseorporation will not he gempteng rubes those Boards see likewise egstiraced Pw Ti. The extension of the powers and duties of this Cornelis. Woe to the Revenue departMents if Scotland, has taken place too recently to admit of our having yet inquired fully brio the details of their establishments or haring bad as opportuoity of inspecting them permeally. We have, how ever, doritred sueh information 'respecting the gegenl ma. sirigemeat of the Customs sod Feces. She only breeches of the Reserve le Scotland orliniaistered by separate Boards, from the Papers sneezed to Ilse Report's of the Com. soissirseva fur Itmeirlag tete the Customs and Ezeise of Euglitork sod from the perilousl examination of the Chair. MN of the Excise la Seethed, that we ter! fully warranted iti usaltiog it • pert of oar getters' reeommendatiria, that the Swards of Scuttled should be united iu one Commission pith those of Eoglaed and Ireland. Stich as noes, with respect I. the COllOOl In Scotland, appears to hive heea cootemplated by the Commissioners to whom we have el. hided, from the peerage which forms the cooclusion of their Report upon that deperteseet. Berme we proceed to mph,■ the plan by which we are of *pelts's that the Commissioners of Customs sod Excise boob of Scotland and Ireland may be comb tell with those of Eng. laud, it may he proper tried, to describe the origin and cos. 'Welton athirst Boards In the Iwo countries respectively. By the Art for the Vales ea England and Scotland, the Revenges of the two countries were Incorporated, and the same rates and duties were therilfter made ps)able throat!". not the Coiled Kingdom, with certaio exceptloos parties lady speeded is the Act. The Rogilth Boards of Customs and Peelle were there spoil directed by the T 000000 y to report what, is their j•dig meat, would be the Attest mride of managing those Revenues in Scotland. FUND their Repeals It appear', that at the period of the Union the Customs sad Etchre In leafleted were let to farm; and that the Excise attire were collected wholly by canape. "Won, aliboogh establishments fur charging them by *meet sad gasge existed at Ediabergh and at other priucipal towns. Commissioners were thereupon appointed fbe ibe futon wissagenieut of these duties in Seetiered, the impactions for which were prepared by the Boards in Eogiand, with • view to establish them spot the same principle as their own; but with powers to continue the they existing methods of tom positiou and farm in Seothisd, wherever it might be deemed expiates', so as gradeally to introduce the English ordeon. These Commissions cupolated of five Members for each branch of those Revenues. English officers were sent to Scotland to occupy the visceral places under the new Boards, and persons of an inferior rank is 'ribber deport. meat were appointed to assist in iutroduciug the Beglish methods of collection in Scotland. la the year 1722, • considerable ebsitgetook place is the Cominissiou of the Customs, by the incorporative of Abe Board* of England and Scotland. As Ac of Parliament (9th Geo. I. cap. 21.) was passed, giving guwer In the King to pet the management of the Customs of England and Scotland a under one or several Cositniesims, as his Majesty might, fro. time lo time, judge Vs be poet for the &drama Cage of trade or the security ut the Revenue," and 4. to appoint such a samba of Commtssioters as be might deem netensai . y." The Eggshell Board at Ural time consisted of seem mem. beer, at salaries of 1,0004 a year each; and the Scotch Boards of five Conasossiomies, at salaries of 5001. a year, lecludem an allows/ace df 1.01. for the management of the Salt Untie.. The joist Commission appointed under the Act above referred to was composed of fourteen Commis *looms, all at the salary of 1,04101 a year; and it was pre. scribed to them by the instroctims is their palest, that seven of them should have their chief residence in Loudon, sled See in Edinburgh, sad that two should be disposab'e for attending the duty of the Customs at any of the outruns, under the directiou of the Treasury. They were, however, all invested with equal powers and authorities for the ma augment of the Revenue is all parts of the kingdom of Great Britain. The Cutouts cootimed to be thus governed by one Com mission till the year 1742, when 'epos me Boards were seats appointed. The Euglieli Board was thee made to consist of nine Commissioners at 1,0001. • year each ; and the Scotch Board was restored to its otigioal tonotitution, in respect to the number sail satiric, of the Commissioners. No altera tion has since taken place, except ins the augmeataties of the salaries. In the Excise there ha. been no chyme is titre constits tlus sad powers of the Curomissiou from the Union to the present period. These proceedings soul "trans.-meats appear to have bets directed throughout by an intention of establishing and maiutaiming the collection of the Revenue in Scotland upon the same principle, and by the same regulation*, as in Log,. lead. It appearss also, that the. Treasury have kept is view the importance of such an uttiforesity, and have from time to time adopted measures for preserving it. It Is owing to that disposition, we presume, in your Lordships Boyd, that practical officers from the English establishment have hers introotheed into both the CoMmissiots it Scotland. But sothlibetendihr all' 'kW preestlioiiiiollte formatio4 sod deriristy the toollionbliee of tbehe 'serpent: Board, we find by the lettere' from the Chairsitan of the Customs In . Scotland, sneezed in the Repent of the Commissioners of`'lriqtary Inlet the Commits of &resod; and also (coin the evidence of the Chairmau Or the Excime in Scotland, sod of the Sullcitor of that depart melt is Emitted, that considers. ble differences 31111 prevail Demises their praktice and that of the English Board.. This affords it strusg proof of the dif ficulty, if not of the iterposilbilily of stalutainhog' a tom. plete uniformity of method thrombott a systeni administered in difeemst parts by practical authorities Independent of each other. lu Irelasid the Board. wevete4ltaht euoiditited under the authority of as Act 'of ther itik and 151 h of Charlet fl. •Idch the Croon was ettheitte4d to iippohot sever Coeseilia. Motets of Customs, and five Ceinistestuners of Excise ; two distinct Boards, containing altbgether twelve ICommtodoners, might have bees therefore appointed; but it appears the" the Craws exercised the power vested lo it to the exits' only of appointiog by MS , ',even Commissioners of Calla**. Ste of *boss Were by the tame lostinnient .consti fated tonnilaidonerifor asaitheng the Excise Revenue alto. The two'Cuniositeloiserieortimed to he appointed In this ethisnet to the year 1789, when the number of Commission ers was sugmesied to nine. The business of the Customs and the Excise was then 'divided, nutter instructions from the Government; and the rerreetlve Boards were directed to sit sod act separately, although still 'partly composed of the singe Members. Shortly after the Coln* (in 1801) that division of the buttes* was laude more'eunaplete under the directions from the Lord Lieutenant; and in 1807 the Boards were entirely arpanated, by vie the of on Act of Parliament, which gave a power to the King of oppointiog seven Commissioners fur site management of each Revenue. Finally. we nod, that after the inquiries Into these depart. meats is 1819, it was determined by the Goveroment to re duce the 'thither of the Commissioners at each Buena to fire, as vacancies should occoe. In pursuance of this deter mination, the Board of Customs now consists of that tombor, and the Booed of Seemed Ma Coramisatemers only. These branches of the, anemic are thus at pretest moose ed, throughout the United Kingdom, by 19 sod 20 Malmo respectively. Cominfariethers Co. wissioners 11 Gli Si {MIS . of Lzrue. England.... Scotland !Deland a• . • ,•••,► 5 •.• 6 —l9 Epos the ground, wbkh we Wive eresily ry fel►j ew pleinect, IttIIPIIIIII *Ali life. shim Sifikti4 &Antis eiders of Kariba, sod eintelosaGisiatissiomers of Customs& thr Aistribtinqdy itf4P. _ClieurS. l • 41°""iii•litoitr".14OW .wipe, firrisat'of . ahead! bt appointed fie tan W,yvont !mi XV id ocib. unipa - i to grant to Veiny by Pertiamest ot *At; a P lir P" e • . • • , i • •....s1 ••ii k 14104 commiselps ohOultl .geosint of Ihirgeem Coq& 1 fills Wily* oil the Pool', hOW tented is the separatty, of England, trollied, oad..Seelland s se *Bich mg Z w it s il t 7 Iti "e tro t glo p ne a UsfiZtl l 7.lr 4 t u e . ibese 11Pes4mes ttal le Pheb of tisalo Geolral..Commgrelose should be t: finned ?sitar heal Commissioners, luteisg an the paper. le i qu*iiie fur acting .lie caojuamium retth ,arig,,gmq or, mop , pf . the Members of the General Boards in Inland sad is. Scot leaf may. . . • i g lii ii4 ..• .1 •,...! :.... „ ~ 1 That from each of alm. sods masseamitplyskjppo Commissiourr at, the kiwi . 14 slow he detscheala ging resident in Irekto ead,ope In.Serstioad. .. .„.‘ That the slime amid Commissimeer skald Mot. 1, airy ewe reside more than three peen consecutively I. .reiu4 or Is Sentlasida the Welkin Lof that 0 1 7 Wog "WA!" among the Commissioners tbemeelvss,osbject to the improm butler } of the Treads: ~, 1 4 . •. . - ..,, • • - 1 t tise GeOcrol., salliostkeiffk.oll4l..llll,M=b ri ve deed le Ireland and lee . pool said respetimely, Ago ed by two Local Commiseiosers, with whom he Wlti", cud form a Beard., „_ That the suthoriay pf Legal .commiselmeart of each Re !rose should be, Limited yal : Ireland sod Seotheial, and mem- MP, to, thitso iwo.cemstries a, frame oat mike other of which they eigild be removable at the pleasure of the General Board: Vol the Boards, foringd.by the general sod Local Com. 1 . 14 .4 1 0••• f! ioiligisad,aud Scptlaskolionid bows powers to 9 1 4. 10 0ebA 1 fifillee .ree the Colhictio• and manages** 4 the Kewanee", as fully as the stsplirato Boards now hare.; except *t o fregaieg.nf general dieraireilem Red regelmiume. which.s6ald base so validity molematiped by a quorums( the General Board. That 111 tett" of these Local 16'4e be shoold valid by the signalaretqf any two of *three; hut that the General Commissioner should have • power I. May Ale decision of the Ism Local Contruiesionere in e.g c o st rheum' I.e may dills is opinion from them, siatil tete/mice may be bad to the Board in London. That Reports should be made periodieally by the Com misnames' in "relied aid Sertisod rep the Board in Louden, eshibilieg statentest& of anther proceeding*, and copies of the sminietits of, their declaim's; and also, that copies of all sccouots relating to the respective eevessies, rectieed. by Mtge Local Boards should be trammitted for registry is Lamle.. That the Loral. Boards should be mode subject to the so thority and instructions of the Genceal Boards, sod be oblig ed to carry noir direttioos into execution. That the General Boards 'horrid have the power of trans. freeing ell officers attached to their respective Reentries from one station to another throughout the tiered Kingdom. Is this plan for eitablisitiog two General Boards for the lessagetnent of these Rectums% we have suggested that the Local Boards for Irelaad sad Scotland should be partly eonsposed of Commissioners baying a more limited au thority then the Members of the General Boards; be tam we think that such a constitutive would be the meat egnsistest with the enbeirdinate sad exemnive cbs. ratter which it le iodispensable that they should possess. In coeformity to the principles which we keep in view, it should be will Ml4erstred..4hat the authority exer cised by these branches of the Gemara' Commissioners, is intended to be entirely &rived from the principal Boards. The weighs of their proceediogs would thereby be increased, while their own seporsto impeetasee worth, be di minished. If, os the Misr baud, 'bey omogiotml of Camminis. Moneta all of equal rash with, abseil of .He General Beard, they might be indwell, opus ileemesseel debit equality, t• assume a power of general ratrulatkin, whack aoissithstand bey the uticaMonel shone of.Contitiniteweelli 1 10 1, 1 1 d Probs. bly lead again, in the everted time, to all the incouveol. totes of isulependent Seeds.. , The 'klieg of theca easoleAritmenis would natant so mock the eornsgeternt and matitenepoo of roles ad 4g/relief's sot frimed by theinselves,lion emaeatieg from the Gesel'' , Board, that persons possesses; the experience of Foamiest officers would be peculiarly fitted fer rho task of asiiniag as Local Commissioners iti the discharge of thsua.. Offscere of sperit from the cla•ses next in resit tot the Commissioners midi, therefore, with great advantage to the service, be pre empted to those initiatives. • -/ We live beers geidd WA* some general principle in iiriestiug Ike o mishit:Of • Illite toSientariouere for the Logal Boardi, as in recommending the mode of composing them. We deem 4 of inip.trisece that they should out be more than would be strictly necessary for 4re:emotion of their Amite, making engravee for the occasional absence of one Commis. 'ismer. They could thereby be kept . more decidedly Gabor- Mame, suit perhaps more affective for Sher proper parrp.we., sups.. immerse, assollters at public Boards having rather a teudeucy to produce delay and laxity in the proceedings, thou to promote dispatch. In suggeatiug that thirteen Comosissioom might be a suf. Scient number for the Gummi Board*, we hove been guided by the consider:mots, gam to timeline now employed at each of the &or& in Luglaad, an addities of four as the least would be rcquis;se to eatable therm insistently to detach one member to Scotland sad one to Ireland ; and at the same time to provide for the additional berms' crested at t'ie G I Board by the change. But we do sot offer this opi. Nina with entire et/matinee* that such se oddities would be sufficient ; sod •Ithough we are far from uuderratieg die importance is point of economy, of limiting the somber as strictly se pmeible, the doe collection and 'management of the Reiede„istearted to these Bawds is us go march greater nutmeat, ay to under that a cunipataiivelg sienernaate emu. aideration. We oilmen,. however, that the salons" of Muse additioual Commissioners at the Boards is Loodou should aim be higher -4,2001. a year. . cooetdiring its Wel ght.of b o sime ss , mid tbs respoesibility which woutri.fall sus nee Comptiagiorsers fieurrhed from the Geierul 'Boards, arid the iacotivesiescre isgideutal to such a service, it might 'be proper to make semi increased elem. sauce • fur a, ad also to exteod as deem the advantage of official residences at the pulite engem& 4... Tao salaries of nut four Lem' Coomisimien d ads Bead should eat exceed litboLlC per peseta. , • .0- , .; 1 Upon this , scale she perineeest,Mbergo ef the Gem's' guards Ittmpid.lie.Pits inagi.the, twat impetrate of the several Beards sow existiou—the difference being unon the whole, for the two, brasetre of •Revenne, about b,OOOl. per to 1111 l rii. Bat we are aware that for some time that drforeeice noel.. be &Wei bed..er sesorly so, by the chow to- be Wormed fur compensations to We Commissioners whose seances would be dispensed with. It seems Mamie superfluous, liner what we have stated re spectiag the system ut nisoamment sod the depsetivests is Irebtlet, to recommeod that the .resideot Grovel Goglists gioners in that coausry should ingeritehly be selected from smog( those members of the Boards in Loudon whir may be presumed to have acquired by experience a competent know. ledge of tlis English IniSielei ; asdthwt amen the sew regain. Lions are fully established,. one or more practical. eaters, selected from the Emends breech of the estahlieLnient, should occupy the rhief places of control immediately under them. When no ograbicred system strait have bees matured by esperunoe, ihis provisiim wilt he ao longer secessary, for the distinction bitwees British sad Irish ulficeis Will (lieu base eased to egret ; they will ail be Deciphers of the same eitabbehmeut, distnbuted and pro. rooted indiscriminately. according to merit sod capacity, thrnsighost the United Kingdom. But although we advert to this as a greed beset. ultimately to be obtained, we are fully aware of the slow degrees by which eke intersalstare of toe estairlishmeote muse he aimed, said We eat:mime pre caution with whale it mods be.regitisted.. As the adoption of Ibis lag with the services of s t °orderable number of ilierom nsissionsmeave lording places at the nweell Boards of ascii Ilevesee, it is uscesimuy that we Meek' obviate the cogisibbr supposition 11141 Ale aualem)edata the retirement rig wil these Conarmseiooers tram the *Ole , and trial , Boards .lure. Such *a straageweut. Ina not catered Into our view., The pettiest etwiditios of sheltie's Revenue departments has bet • traced .to causes ter which the *Mating Irani Bends cart hardly be ntid.respirriuble; and so• far as we mop he war. raster by what Imi ramie before as, i• *arrested/a' es opiates of the Irish Commis:.lcor:• in general, se shuind ref.! bvuud h.; ....- ._ . _ Ile heltr nett fainieroltle tenimory lb Aide IttillciAtCyPie l i would honnuaudeot writhe/ Inca pyinuainialpyrvarptistinnaosi Asps is the noised Consminiuno. The Members of the St'sigh t fillitde *mild tone ole loillepetable eleiM tb 'be inottifittelad 'ilffiffiglimarsme•lespartiality no the ne* erraigements. , ' ”trt I . INt although it has been necessary for us to may Abe, lonia, in eider to prevent a miaunderstandiag of ottv inter. iliono we Sc? minstions that it is nut within otitc province In• {My more on this topic, nor to offer Any eheeryalions ups., 'the peculiar importance of Oiling the General tends, at this essnmeneensent ,of their iustitotion, *flit ixendlenien MIN approved arability sold experience in the Revenue business. - o It ii incumbent upon us also to advert, iu this piate, to the expedireity of mishit/blur a sufficient safgultril sgaitillt i the diapereitiors which might be expected **omit in Bose& haviegtheie residesee in London. to encourage the employ- Mont of Mitre' of Englund, in preference to those of Scut. limier Ireland, in the service of the Remesre. : This is it point to which we attach great lemur timer, aad we are anxious to state that soy such partiality would be directly opposite to the views and feelings with which our necomerfeerlosion tlf the.. measures is accompanied. In order most effectually to obviate such a tendency, we are Of opinion that the nomination to all the lower situation, sili• thee in tire Customs@ or. Excise (tbe birhest executive officers being under the mew regulations to be tilled by promotion alone), , Aorta be so far subject to the control of the Government, as I to give wimple power to year Lordships 10 provide fee the entploymeet of natives of Great Britain and of Ireland', iu due proportions. Thete is, however, a port of the polest dirty of Om Irish Boards which the reduced nembet of Commissioners might lot suffice fir the perAirmance tat, aid the &le discharge of which nest 'bevels,. be presided for in another issanott. We allude le their fractions as CUnrie of Judicature. In England the Comminioners of Excise constitute • Court of Justice for the decision of nerds Minims f• that Revenue. Their judicial fimetiors are chiefly exorcised wpm preoccatioas which arise in London. 'nurse which nom I. the moish7 are usually tweried before the Magi. Meant. Bat all eases which are of superior importance, or have any special difficulty attesdiag them, are conducted it the Coen of Exchequer. The Comissisnowere el Centime in Rowland haven) week powers. .All legal proceedings for breaches of the law re. kiting to that Revenue, are either summarily decided *pole by the 3lagistracy, or peuseruted ie the Court of Exehn goer. • , to Scotland, the judicial functions are not exereleltd by inks Commiseiwir, exinsill is the case of nertabstileiviets against the sail laws, which the Commissiosere of gatiat at Ediobergh were by • recent Act empowered to take cogni. rune of. The duty of al tendiag In Nein hie bee. trifling: la all other legal proceedinp, the Boards is Seethed have recourse to the Magistracy, or the Cuert of Exchequer, sc. eordieg to the importance or difficolty of the case. • • • la Irelaed, the Boards both of Custome.and Excise sit judicially to hear Revenue carats arising in the DeWitt District; Ned Mere are Courts of Sub-Commirsi tttt era, con. posed of the , prineipel officers in each Rimowee,• to try web as arise in the country, From the sentences either of the Chief or Sub Commissioners a power of appeal is giveh to Geaseliniomers appointed for this piopose io Milli% is OM same Manger as from the English Band of Excise to•the Commissioners of Appeal in London. The powers of throe Commissioums of Appeal are of the same destelptioe, sod their duties nearly equally light im both countries. They consist of five Commissioners is each. But while the sals. rise of the Eagle\ Comennioners are only 2001. pre annum, subject to dedoctioos Moto of Ireland have 8001. a ye.r each : Moe furnishing another Matinee of the disprupor. lioone expeenveness of the Irish Establishineuts, as cow. pared with the Bowline. Of these Revenue tribunals is Ireland, the Courts of Sob. Comesissiosers sppearto be peculiarly objectionable in the piluciple of their constitution. The progenitors in alt causes that come before them are Revenue officers, and Re venue officers are the Judges. It is true, that provigion is made to peeves* those who sit as Judges from beiog lute. rested io the specific cause' which come before them; but they are 'connected by habits of intimacy, and by a simi larity of general interest% with the officers who me the par. lies is those tars's; red they must always Gel, that also questions upon which they give judgment in favour of a brother officer on one day, are of the same nature as those upob which the same officer may, on the next, be appointed to pronounce sentence between tbeemelves aid some other defendant. We are to'd,lsowever, that this saisendoosirlbikdal has sot beat. foetid practically to products the degree of injus tice which might theoretically bo expected from 11. This is to he presented, it is said, from the eircesititece or Its' not lonia' been much sosapisieed of. We attach bilk wrethe to a conclusion sport that ground. We were is like marato referred lts the gent rat absence of complaint on the part of the inercbauts foe a Kw! that the Officers of the'Cisetirris were nut negligent or irregulsr in the charharocuf their duties. The examinstion, however, of the menhirs them selves coutioced as, that if sorb Complaint* were wittier loud our frequent, it was sot because tbercexisted no ground foe their, but beesuse in Ireland complaints agnidat public officers generslly ban hitherto been esteemed tot merely hopeless but dangerous, as being more likely to product persecution from the barrier officsrs, Oulu redress from Ober sop dors. r ri •tto- • g • The difficulty whir* opposes• itself to au alteration i• tor these Courts of 150 b• Commissioner, with • sit •of ply iog tM admintslratiou of she Reiner Laws in Ireland upon the same fouling as. io ,England • wit& reopen to the co onto y diatribe, is the want of a magistracy is sill respects similar. It bait been suggested that as beriorment might be aril, b y Or lot lion of Assistant Barristers, in lira or in ailed thole Contr But ow there Ise Bill now berme the Leigislatere fur introdeorg sore improvemeuts iii Ike 001115, 1 rd bright teary of Iselsad, it .will be more adileahle rd deferthe' sideratiou of soy measure fur that purpose, until 'these kgislative improvements shall have been effected, wlselt - lf may be sent he what as eeeee the disposal of the linear, oat of.Daibliss may be best adapted to them. . • It is to be observed also, that the mode of trying Thorne estates in the country would not of necessity be off/Yea by the attentive of Oar Loral Boarder 4 11se etrelsetiost ortheir members iwitald tut ly 'modes. anew as nage meat of the Dub. Ito juriticlictioo indisperalsk. • We have had tinder our consideration two plaits, akar. tad to relitve the Chief C.ormissioners from ibis part atlisie pretest duty. Oat of them is a proposal eabmitted •to Act Lord Liessessui, *which has for Its objert, to Commissioners of Appeal the judges iu the first Maher, sad Su •esable the parties , to appeal 'foods thokteibarial to the Court of Exchequer, with sore abridgeseet of the forms and expenses beloagiag to the proceedings of that• Court. The other is • saggestioa from Mr. Litstir Vusber, • person iwbose 'Were, 'oh sit sccolialt; in entitled to the pettiest weight, earl ono of the Board's costive. Hisopisiou is, that she ossioist Mow tried lai'lhe Court of Commissioners might be carried at eller into the Court of Exchequer, under regulations which would eff.c rally guard the subject agaiust'any iocresic of delay or ex erm. This Ass appeared to 1111 to be by much the sore eligible coons. It would net Daly bee relief to the Revs true hoards, in their judicial dractions, hut would lead to the enttra abolitiou of the Conimistire of Appeal in Ire. laud, the :prove of which 'is about 3,000/. a year. Mr. Leslie Fustres proposal will be found in bin evidentt giveo before sis auescuil sorra Report. • The usher rgtes tom is which we have turreted is •Iso isonerted in oar Ap pendia, together with the opittious of the it nib law officers upon if. Weds sot thick it necesslry that we simeld state is on" detail oar upinioos upon the respective me/hoof these plain,' leveraunt we connive, that presioralyto the adoption of either or tbent * .or of soy other resogropet for the tame purpose, therilaject should be fulls enemiard and considered by the new Genteel Solids ofCustuesti mod Excise, assisted by the British and lush Law ()Scots or Ow Crotrit. ' • • • &ask* atom itioroitasoly soda the limed; orikottoeeleil ritle the oserehe of elect/ foogesustek reasetraingee will bb raq oseloors.orlectiows wall he foopod.roetileobley is _ . cosioesissessoe of the sheratiso atlas Boardsalssioaoloes . slims of flee airerelosisa is both apsolossists ore of this deg aesiviios.s soilkiese shifts appertain to Ms sessesst weevils, sad col issubos of dr itovosmoo isa Ihssatio- soli us Erlistwershi Iss suoseptibtosii • saes soessiosSed isiostalleatiostooloNo; ves it way to atoi demi sea astass, silo /avow io 61 *toe disuse *bleb we iscossor. boom dos, is aseesso 'IM **gm- I atious dud 'eductive, by which IbLe puts of the establish- ♦ 4. - 411. tpinistrutioa, an improved cotteetion in Ireland, and • reduction of the We have also kept is view the clung , Is the nonstltutlo• of the Re , the ether &heretic nt. of •hich en bends its the conionescenient of this ""A- - - . . • - ,1 !iftt. tie i ng: - hiti* l4 j l(;,iltiritieiWilltitl, glif 'OM. tettlry ban oht.rg i r ory,si,e,o,lll4,l4,mjit* .rtu . ; WM OPP° i ilh.d I, 1 ad N°." l . . , . yr the pricilial A Ili ie 'l.ll 4 l.ls ‘ 64, ltitrta . illPf+iv• tee entrioeter Ni ad fiftlithedielfiolier iliV'Emilt.li .3 1 ,14. mtemiteeitum rote timtaig tii 'Odd treef3e;ebli *111141pin:I NA fbe Reign de.iiidatW iii ih"e' eallilis tdiffroftir whir exlstleg 'lMAikell the 'lfoigllsit Cod 'lsiah entice, ire miner then Of lieldfighldluelphem the'it' it , pristegie er re. I galittem. Rut ialinEkcin 'lsere an eitrer ilisiTeclietiii. • Tliciielhad, insist ii the comblbed imhod of license sod Minn (befilie adverted to) .hlth phi' ils in Ireland, 'sod not In' Efighted, led in the *shied system of nit and Inland duties of Excise which obtain le &IWO aid nut 1 le Inked. For the Ronne ete keno! hesitate lb einfmuerinte" ifitt . i ndite though grads's, sod cautious iellssifiliffef 'the ilig lish system of survey Won- We err. iii *IA e.i...1 Doyle and Mis r. Carr thinking that It wein hist' be safe to o r e b i retitle% ice/natality the means which ' Dense system affords fur nesting a pert of the Revenue fa Irtlasd. Bet we are fareatty of opining, that as soon as the system of surrey is well establhbed, the charge by wejof license should be shandoned t as we apprehend that the system of Ii must either be of se essistann to a system of survey, of it most hare ktendeiny to relax it. If the license is Imposed at a rate stalely mach below what could he 'fielded on the average by the actual guentity of the article pradisced, It must leave the whole besieges df astertalnieg the reel duty to the Vigilsece of the nicer, and under good Manegemeat the duty paid Todd In that else always exceed the license charge. If, on the other heed, the chine by way °finnan wire impend, es as to approach very nearly In 'llie'setrost of the duty ee the actual prodeer, it would gradually ',dace the tracer to rake the easier course of releigg one it, end of sparing bis owe exertion. But in Intros', while h world still produce no advantage to the Revenue, it could not fail to operate very Injuriously upon the smisonfactutere le general, by Bs unvoidable tes deny to nodes the trade to the greeter capitalists. ' ' Preintilludieflents could exist seder a s'yetem of limns telonlated nos the.steseet qsantily of any article that meld be produced by asuman week, except such es could afford to keep their masiefeeteries shifty' is activity, gad to abide the thirthilion of the mean, with Inge stash, finned, on their nods. The enternin of the smaller capitalist would be craned by it. This in one albs perwieions effects of Revenue regulilens, which ought most seditiously to be guarded against: " • That such ae effect hes bees produced in a considerable degree in 'mind, by the license system, eves at the rates et charge and with the envious which have prevailed there, is apparent free" the Report uk the Bond of Excise, in *bleb a very meat diminglies to the nether of ell evaders subject to the Excise, sins The adoption of that system, is described with expressions of satisfutioe perfectly consistent in per. son who have only the easy collection of tbe R aaaaaa at heart ; but is which, we presume, neither your Lordships on Parliament, who take a more extended view of the general intermits to the immensity, tould possibly participste. With vespeet to the difference which exists Is the cellec tie' of the port duties, we eau only offer our decided opinion that it ought mot to notion; mad that the Customs and Excise should be employed in she (*Beetles of their several revenues with the same limits as to their lespeetive opera tions in Ireland as In Great Bents. t it may be more conewiest to adopt the division established in Ireland between these two departments, where the Customs aloes Ira employed upon the easel and in the porta, while the Excise bare eo concerti but with the collection of island deties, or to extend to Ireland the English printiceof *king • part of the Insportstin dean by the Costing, sod a part by the Es. vise, it is sot within our provisee to consder. The Com mission which is sppoiated tootles ihi Sign Manual to inquire into the Customs and Excise of England will, doubtless, sub mit to year Lordship* their .pinion epee that imported' point, as It concerns the future shanagroneat in Englaud, end the praetiee in 'seised will be governed by the ultimate derision lake* upon it. 1 In both branches of the Revenue, however, the first pro i seeding towards the main of the departments, and the establishment of • better spins and vendee In leehod, will' 1 he gradually to introduce a certain propestin olefins* of skill and character from the British service into the most int , victim* places of cheek and reperintesdeen in that country, while perilous of the same descriptin may be brought from ' thence to acquire by experience a knowledge of the English I practice. The complete identillestion of the establishments, by internarigiag lbe lower and snore executive members, sis as finally to abolish all national diotioctions among the callers of the male Revenue, would , by oweb slow . . illations, and with arch precautions as the isitigmeot andes pretence of the Boards must naturallyeuggest. , We are well aware that whin these not and gentle] ar roograseiits shall bare bees completed, there will still re main murk to be dune, in the judicious adoption of the sub ordinate parts, before the new system will be iu full operation, and productive of all the advantages which it mast ultimately • yield. Many of the difficulties to be encountered are suffi ciently obvious, end imbeds will no doubt arise in the gradual introduction of so extrusive a change, which cannot now he anticipated. Rat we sell bee foiewre nor cam we imagine suy uli stscles to the enetessfal accomplishment of this great naeasuir, of a magnitude sufficient to suggest to us the least appreteu ohms, or induce is ova belief that they would not be easily over come by the industry, the teal, sad the judgment of the Ge.. aerat and Lecal Commissioners, under the superintemliog f m unto directions of your Lordihips. On the miser band, we must repeat we coufident assurance, that neither skill a try, however inch fattish', and zealously applied, can, by • Met* partial smendaseat of the existing managemetit of the Revenue in Ireland, in tie present mate of separative from that of England, reader it as efficient tad ecooomi, cal tineMber of the general arena. Of the riffect chick meet be prodneed by Ikea. Amapa upon iudividual integrals and &elegy, we are cerlaialf by me mesas ins' osible, - snd nothing short of • clear completion of the great htnelit to be derived feuds theta would have in duced as to recommend • public meows e which may be the 'Meltable cause of much private disappointment sad intim meiewer. • lit the convention°, to be enticed for drone*: lion of office, or fur the retirement of say individual in cue- Sequence of these g I alterations, there will be (foetid Ate libeled vernal to the chitin, tif the parties, in the tenet &ration that each allowassees will rut bit additions to the existing public burdens, bet oaly temporary Minima - noes of the large arnunot of eventual natio', which we sin (*limit colaletiorlafe at she result of this measure. We horse lbws submitted the grounds capon which we have ken MAI to euebider the itsvirporatims of the timers! cloardi Of Newsome efinnegisout the Vatted Kingdom, as as iodtepen sable preliminary to the attatonsan of that uoiformity in the eienercetent mid 'eullattiou of the public income, such I was -couteinplated by Parkameet is the Act of ear op rnitilment. Ws hate ales submitted the outlier pf MLA has appeared to ink after the fullest comideration, time Most eligible 'Mode of - atcueiplishisig that iueurpsn 'lion, as it cone.,., the two principal breathes of 10P km.... noe, the Costume and Excise. The other departnirm• *ill be lbe subject of separate Reports. la framing a plan fur that pawpaw, we have steadfastly borne in. MINE the several objects which it is our peculi- dieing of attaining, viz. an oinifoine I paurllle h4s it eossidersiiun, . ustprarell lu "Ilse best ealeolsittl fur perpnses fur winch, in conjusclion it inteiedest Set we desire distlacity Itta , l**Wiettg *pow this pilau:alas awls of the 'Sepal-meats with 'ls 1141ettee as that with which we mist weeewity of the iseosposatiow ithett. to;her mUclificalious el the same prisms ut srranputrut in the applicatioa of t re nested ibews4drestu us, may pattitsph apt r albite ilia tag the abaiuus,musculestati givea the subject. But 'sheiks theubject ei ki the fume '•hieh we have propped, shall be squally ready to demote est ► by the posers of fiquiry with which , el ott, telliecertifi .h4 repltrl to yLpr :be subtirdia..te totablitLanals %ILK ate imands lisei4saielste,ed el& efferetters of coostruedsysul oloplicatior, •hieb. Ousel koctbeAd tAltiti et IllstegV Lem% josistspirlsat neriaturshe. we rsfi sipeitroi t tbps the uniform's,/ euntetuplated by Paella's:eta epaulet *retired permailloillts sierely tutredocieg set iyitilayttpfss torah* otoeltrulliffat tff lbe'yzistatt establisiouteolsi arid - pat thsy coutityllb rate:dist °reach otber, t)ie sti ills gement or Ow Restautt ea*, ,stil . 6e reduced to the exalt eeost6mic.al glyht 9414 011' Is easeeptuble, nor be effectually sec ure d aka sit the dtspo. siting to recur to superfluttesespettelitotr. If these views of the ittiportSoce of a cumplete uniformity, ( I • 1 I . ii Pit i , 4 • " t i I (. \ 1 ' It' l i 1 i mimic, which cannot now be re raceme •e insagiwe soy ish. ihmeut of this great measure, est to us the least appreheis. hey would oat be easily over. tad the judgmeat of the Ge. under the superintending In the other hand, we sand that neither skill new itistmn zealously applied, can, by 3 / 4 be cannier mansgemeat of present elate of eeparatiog an efficieat and economi, r. .todneed by the timagee hags, we are certainly by a• abet of a clear cowirictioa of fruit than would have in- . incise' e which may be the disappointment sad mum- to be aniseed for deprive: at of say individuskin cue. iliac% there will be groind if the parties, in the cuissi. ' will rot be additions to et osly temporary Airlines. &teal saving, which we man. I of this ibeeeelle. smalls upon which we have etiva of the truces! iluara d Kiagdons, as aa iodispen.. at of that uniformity in An the public income, which at is the Act of ear ap-' oiliest the uallism pf • h.t fullest considemii.iii, the ishiug that inturpss iron, sal branches u( tyie The other departniert• leper's. In framing a p 14.1 .1 . 'fully borne in, mind she cutter duty to suggeat—i as apt.. of Revin . wr slow of the putilic e charges of maisap. &neut. e connexion h. ism ea this Revenue Departments, usl we sebasitte4 Meitqw l,l aim N. port. • the plea Mlieftt d lies fur acippmgaleistag all Ike an with tbpsie seswn., it thictly to - beluiderstosat as' mode of strecting no incur- the same degree ul eon. ist apun the . Islttiepensable ,' elf. We are sensible, Mciples, and otter 'abseil! a, a of sheen, which have Sm. *hope be iteulsed ykets ralste; osodevesieo which p. .le.e• :object *hell be !occur:o;4- )pos.4, ur 1111'64 ;lite', lie SW beet *Mk awaits, Welc I itch Pailteet lase lamest. yiletiAtMloieba vcitif kilt f lucta may be mast emanate let . I