The Sun. — London, England, 1821-05-04 00:00:00

t o , e . \c,fi"d 5 4& `4.147., 4A t - - • y iirM\ v" I 4.\\ / 1 9 • -(e f OL - e-e-4%,0-7 c 4.- I. - (36' P. III( 'r ~r ~'~~ ~~~ UMBa 8951.1 FRIDAY, MAY 4, 1-821. :••! E-KPENOM, of charge and management was 8,3651. 6s. Bd. and the whole amount of duties collected was 1,2621. 16s. 3d. • We do not state this circumstance as conclusive evidence that the system is defective, because we are aware, that ports where little regular commerce is carried on may yet afford . such ad vantage to the smuggler, as to require a large establishment for the purpose of counteracting his proceedings ; but, when cases or such disparity between the amount of revenue collected, and the expence of establishment, - frequently occur, as they do in Ireland, the local investigation of a Commissioner must be useful. . Customs Revenue, or for the accommodation of trade ; as we - 1 as the result of those measures, mad also the comparative amount of each year's revenue, and charges of management. This jteport will keep your. Lordships fully informed of the general state of this department in Ireland ? ,. such information being the more necessary since' the English and Irish Boards of Treasury have been-unital, and thereby the controul of the Revenue Boards in Ireland in so great a degree transferred to vestigation impels us to offer it as our decided opinion, that as similation to the practice in England, as a general rule, will be found to be the simplest and the most certain mode of amend ment. CHARLES LONG. LITERARY AND SCIENTIFIO'INTELLIGENGE. ST. MARY, NEWINGTON. SURREY. ON - SUNDAY NEXT, 'TWO SERMONS will be PREACHED in this CHURCH, for the BE of SIX HUNDRED CHILDREN, belonging to the UNITED SCHOOLS of this PARISH--that in the Morning, by the Rey. JAMES MOORE, LL.D. Vicar of St. Pancras,_ . 4 %‘ '' t that on •the Afternoon, by the Rev. JOHN WILLIAM b HI TAKER, A.M. Fellow of St. J - ohn's Coll e g e, Cam- J i : l ge and One of the Domestic Chaplains to his G race the 41r libishop of Canterbury. Service will beg in at 'Eleven o'clock i n t h e Morning, and at F our i n th e Afternoon.— t C harity has recently been enlarged on the M adras Sys and united with the National Society. It tiOw consists of 410 Boys and 200 Girls, 240 of which are anunally clothed. [FnoM SObitC.ES.] GRANVILLE C. H. SOMERSET. R. FREWIN. J. C. HERRIES. W. J. LUSHINGTON. Office of Inquiry into the Customs and Excise, January 30, 1821. • (No. xrr.) (Txicitittx:--It appearS, by a letter fiord Major LATTER, corntrianding in the Itajaho(Sikkim's territories, in the hilly country east of 'Nepaul, to Adjutant General Nicor., that the Unicorn, so long considered as a fabulous animal, actually exists at this moment iu the interior of Thibet, where it is well knoWn to the inhabitants.— " This," says the,Major," is a very curious Pet, and it may be necessary to mention how the cir cumstance became known tome; : In a Thibe- this country. The Commissioners of Customs in Ireland having referred to their Report to the Lord Lieutenant, of the 7th December, 1819, we have been led to consider the prepositions therein con tained, and they furnish important matter for observation. They admit that savings may be made both upon the Dublin and outport establishments, to the amount of 17,1101. per annum, by the abolition and consolidation of useless offices ; and they suggest that these reductions be carried into effect by the re-' mobal of some of the officers to effective offices, as vacancies oc cur, and by the superannuation of others who are unfit for duty. We entirely approve of this propositiori ; we hav only further to remark upon this subject, that we believe, from infor mation upon which we can relY, that the saving may be car ried to a much greater extenti both in Dublin .and at the out ports, than at first view . might appear practicable to the Com missioners. COPY TREASURY MINUTE, dated 2d February, 1821. My LordS have under their consideration the Tenth Report of the Commissioners appointed by his - Royal Highness the Prince Regent, to inquire into the existing regulations for the conduct of the business in every department of the Customs,' and of the Import and Export Departments of the Excise, with a view to suggest such alterations therein, as may be con sidered necessary for faCilitating the dispatch of business,.for affbrding accommodation to trade, and for securing and im proving the Revenue. My Lords entirely approve of the dif ferent important suggestions of the Commissioners of Inquiry, and are pleased to direct a copy of their Report to be forthwith transmitted to the Commissioners of Customs in Ireland, with a coininunicatiOn to the following effect on the micierent points adverted to by them:— My Lords will not at present submit to, his Excellency the Lord Lieutenant the expediency of any further r , duction in the number of Commissioners, because my Lords confidently anti cipate that the zeal of their Board, and their anxiety to carry into 'effect the measures recommended; will lead to the full and efficient employment of their whole number, and that the Re venue will thereby be Much benefited. My Lords cannot-express themselves too strmiglyon this head, the experience•of this Board having fully convinced their Lord ships, that the only satisfactory mode of conducting public busi ness, is to make individuals responsible, and to define that re sponsiblity as much as practicable from the lowest to 'the highest officers. tr°N,• Stock-Broker . , Cornbill, and Tiek„, - "Thard-street, has to announce to the Public that b e de Land Shares of Chances for a New Lottery, which will at tui c ,,'" e d tith May, are now ot, Sale at his fortunate pflice Halt 7 -i i rec detited:lo ' w Prices; eiz. Ticket only 14 Guineas. 20 SlCin,, ll *) Quarter 31. 175., Eighth 11. 19s. 6d., Sixteenth ort ‘ i f EV Cry Ticliet decides its own fate. and no other. ate Ur Captals, ineludirmTwo of 21,0001.; Two of 4,00 . 0, the Sure to b e drawn on the 17th of May.—E.EITON solicits CORR, d „Pationage of the Put - flit:id - his fortunate Office, 2. ;where B usiness in the Funds is transacted Ij4 a dar and-dt•Spd• t • It is probable that some of these establishments may have been psoperly formed under the circumstances of their original appointment; we have seen many instances in the course of our inquiry, Where in the beginning it might have been advis able to incur a large expence, but where the continuance of it has been. totally unjustifiable, and we have no doubt, that a diligent inspection and survey, such as we earnestly recommend on the part of one of the Commissioners, would have the efrect, in many cases, of reducing. materially both the expence of establishment itself, and the incidental charges connected with it. tian manuscript, containing the names of. differ ent. animals, which I procured ..the.other day from the hills, the Unicorn is classed . under . the IMPRESSED with a just and humane sense of the calamitous results arising from the injudicious treat ment Ith °f a certain malady, contracted in a manner too well f i „ —„ w n to require continent, 'and often entailing un its un ,4ll' rictim a series of distressing and almost insupportable Dr. EADY respectfully calls the attention of those lrtte un f r ,ested. to his peculiar and mOst,effeetual method of cu re, the!advertising empiric of the day, or the equally cri enr di . conduct.of th ose " whobold the word of 'promise to th e I,, and break it t o our trope." Dr. Early will not presume to titt every description of case, but as far as 1 ,1 ; ) Ta aid, assisted by medical and surgical skill can ap. ti u tt4, he promises a certain, speedy, and permanent restora it.n..t having made every species of Syphilitic affection, and ,ii:ttirious train of diseases, thy primary objects of his proles studies, and,being flattered by the tratiseentlant success vil h as accompanied his mode of treatment during the t f i ,',rse of a l un g an d l a b or io us prac ti ce , h e is enabled to offer, u :n the full est con fid ence, pretensions a t o nc e the most hope lid encouragi ng . I nnumera bl e instances can be adduced I ) ,: t ' n a• 3 tra tive of the superiority of Dr. Lady's system, which has prevail, - even where eminent talent, retained tht,Puolte institutions, has been ine ff ectual. In addition to fott B , e ""solatury advances, Dr. Eady will be found equally of :Me reviving the slumbering and debilitated energies . a rre : l human constitution, which embitts.r, and if' not timely ai x i, t - 'ed, frequently render nugatory the very principal of +i v ;'"c.e, Prom this desolating state of inanity and sterility, • tfle "'mating the frame and - affording tone and elasticity to tit re - r '.'axed organs, Dt. Eady-is happy to convey the most • 't•fc,; ln g'athl positive assurances - that• the sufferers of both thet„' t n ' a ‘' be rescued; a steady p erse verance in the means hi s ed being only rerptirea.—Dr. Eady is consulted daily, at tt uil `; ) !st , , Dean. street, Soho, by patients of both sexes.— a 4 Y !Wets i ner t l e sp e etful attention. "eat; Street, Soli°, is a plivate House', opposite Meares ae ati • wte end of D e an Street' leads into Gerrard Street , I nll,,, Y i ° ltposite the General Two-penny Post Office, and the h....,2 1 " Oxford Street—Advice gratis to the'Poor.. With respect to the allowances to be granted to ofEtrs upon their retirement, great care should be taken in apportioning them, that not only the letter, but the spirit of the Act, of the 50th Geo. 3, cap. 117, be attended to, and that it should not be considered as a matter of course, that a public servant, how ever little the public may have benefited by his services, shall be entitled to the highest amount of allowance which the law allows, upon his retirement. The recommendation of the Commissioners, that all patent offices in their department should be abolished, and that effective Officers should be appointed to perform the du ties of them, is so obviously just and expedient, that we have only to express our hope that a legislative enactment, similar to that of the 51st Geo. 3d, cap. 71, by which patent and sinecure offices in the Customs in England have been abolished, may be applied to Ireland in the course of the next Session of Parlia ment. My Lords have observed with much satisfaction, the zeal with which the Commissioners have aided the introduction of the Preventive Water Guard in Ireland, and have no doubt of their taking every measure necessary for thatpurpos;,. ; and alic; of their making every , practicable reduction in consequence thereof. With reference to this object, my Lords wish to re ceive from the CoMmiisioners the particulars necessary to the superannuation of the individuals who have not been found fit for the Water Guard, and whose further services are not in con sequence necessary. My Lords have no doubt the Commissioners will adopt the practice of sending one of their own body •to inspect the Out ports from time to time ; and my Lords would wish copies of the Reports made to be transmitted for their infcirmation. , My Lords desire the Commissioners will cause a proper clause to be prepared and transmitted for abolishing Oaths, in all cases in which they are, of opinion a certificate or declaration may be safely substituted, when my Lords will submit the same to the consideration of Parliament. PECIAL REVENUE REPORTS. To , rk IRELAND. - ` E Rtsiter HONOURABLE THE LORDS COMMIS.. SI GNERS OF HIS MAJESTY'S TREASURY. by His Re 4. , . erit h Report of the Commissioners appointed "Ighness the Prince Regent, to inquir s e . i e n s t s o ituheeveeirey 11•Nnlations for the conduct of the Bu ( b e ` lrt hlent of the Customs, and of the Export and Import such al- Partlents of the Excise ; .with a view to suggest Lerati°os therein, as , may be considered necessary facilitat 4eg the dispatch of Business, r ` l e) and for securing for affording accommodation to and ielproving the Revenue. A ON THE CUSTOMS -IN IRELAND. the Customs 4 -11 exateination into . the mode of conducting ;11.,,el'attinent in Ireland having -recently taken place, and the I k .66'3tlcl lli which have been offered for its improvement, badvo - t g : ; 11 " a llY accorded with our' views upon the `subject, we d etail `Should render material the service by entering into a et e l . -ed hlreetie. • o f it. Much may be done to correct n ot gcne-ra'l S' s;s ti t ° em n and little can be proposed . which has .e alread y , either to your Lordships or to tn k.ord been submitted re -I,leutenant of Ireland. 'What, therefore, we have to e°lvlllll.,billetkl principally is, that no occasion should be neglected irnpis hlaY pfesent it se lf, f or carry i ng i n t o e ff ec t th e u a h 7v w ern ents which h ave b een , or shall be: agreed upon; and try, }. stelle- may thus be gradually introduced into that coun. :ss efreet, e xpensive to th e public, and a the same time more -alt for the atta i nment of the general objects of th i s de. Partreen. .°ur 1.-erdahips 'having transmitted our -first - Six Reports to th re e 4; 11(1, and the Commissioners of Customs there appearing i s n , • 6-1 c Port e of the 30th October; MO, tO:your•Lords P u - r 4 ...Lic h You have referred to us,) to . agree generally with o • ti klt f t gestiG ns, and the Commissioners having expressed an inten ° Dreg iqingniany of them into effect, so far a theyare applii tva,ble to the circumstances - of that country, leaves us little to offer t.i°o?°ll? Lordships' consideration ; but there are, some ,observa ,a's contained in that report, as well as in the report of the :e Cornmissioners to the Lord Lieutenant of die 7th Decem -1819, referred to by Them, to which we b9if to call your . ••-,or,dships, particular attention -1 aPlirs fro m t h e Report of the Commissioners of Customs r elazld, th red at the number of Commissioners has recently been th 14 ,eed fr om seven to five, but that of th e rema i n i ng fi ve , only .11 k. e are reula rlremolOyed. In acC or d ance w i t h the principle up o n c h which we have acte d respecting the Commissioners of . tb lit°11 : 18 m England; we would suggest either 'the reduction of t•,, h ilut zber t o -f our, or the more acti ve a nd responsible,occupa-; 14 of the whole number. . ://r ,nth a gree with th e C omm i ssioners, that neither the nature e exte nt o f the business -in that country requires that the : tnis sioners should be divided inio Com m i ttees, b ut d i st i nct el'i_ . attrterits i might be assigned to each, and individual respon. • b o ullll Y thus esta bli shed. This is the surest mode of rendering ars fo r t h e conduct cf public bUsiness effective, and of ascer tairlin 4,71 Win g' what n um b er, of Commissioners are actually necessary ; We thi n k t h e state'of this departnient decidedly s h ows t h e voi li • alltage which would arise Croni L ord such an arrangement. W e e xPlain more particularly what we h ave to submit to your ,ships upon this subject. If the attendance of all the Commissioners should not be re . htlla_i}s.iete D . u . b . lin, one cf theta might be most beneficially em %zi_ee; d visit.,%; from time to time the different'outports, and ng the result of his Observations to the Board. Such - a • tt4ticees3s..%o'fo.tild be particularly.usefed, under the peCuliar eircum relent'. The expense of the establishments at Many e t the outports v ery far exc-o.s. the revenue collected at those ' ol e'r t ts h e . ACons. loners t foi.in-stance, it app ears b y the statement , that the average expoece of three 'y6.ig The introduction of the preventive Water Guard into Ire land renders this suggestion still more important, and if (as we hope) this system may be made the most efficient for the sup pression of illicit traffic, other systems less efficacious should be discontinued, and a saving made towards defraying the ex penses of this new establishment. We are fully aware, that the outports are occasionally visited by the Surveyors-General, but we think the inspection of a Commissioner would be much more beneficial ; and the only reason why we do not recommend the reduction of the pre sent number of Commissioners is, that one of them may be very usefully employed in the manner we recommend. In this suggestion we have had in view the principle we strongly incul cated in our report upon the Board of Customs in England, viz. that the important duties of a department, which a superior officer can properly undertake, and which would be best and most efficiently performed by him, should in no instance be delegated . to an inferior one. We trust that your Lordships will adopt the Suggestions of the Irish Commissioners to dispense with the oaths enumerated in their RepOrt ; whenever a certificate or declaration can safely be substituted, it is very desirable that such substitution should take place ; the multiplication of oaths either by custom or by legislative enactment, and the application of them to transac tions to which they never should have been applied, have con tributed much to destroy the sanctity of this solemn proceeding, and to weaken the security which ought ever to belong to so sacred an obligation. We differ entirely with the Commissioners in their observa tions respecting SUperannuation. We have always considered the provisions of 50th Geo. 3d, cap. 117, relative to this sub ject, as most liberal to the public servant, and well calculated to excite that zealous, diligent and faithful service, which the ,Commissioners think can only be obtained by the adoption of ' their suggestion, viz. that of granting to the officer the whole or the greatest part of his salary upon retirement, after forty years service, though he may be afflicted with no incapacity whatever of mind or body. In the justice or the . expediency of such an alteration of the law, we cannot concur ; nor do we believe it would prove the slightest stimulus to increased zeal, or exertion in the discharge of • duty. We rather suppose, that public officers in general contract habits of. business which they are unwilling to relinquish ; and if in advanced life they maynot be so active as they formerly;were, they frequently make amends by the judicious application of their experience, and still continue most useful servants to the public. We cannot, therefore, recommend for your Lordships' adoption, the propo sition of the Commissioners, because in our judgment the pub lic would deriVe no corresponding benefit from the increased ex pellee which would thereby be incurred. The Commissioners next advert to the subject of " Day Pay," which they say " is not applicable to their department." The principle upon which we very much approve of Day Pay is; that itis the most economical' way of rewarding such officers as may be temporarily employed in any department the busi ness of which is subject to fluctuation. Although the bu siness of this department in Ireland cannot fluctuate, from the nature of its *trade, in the same proportion as that of the corresponding department in England, still it must be subject to some fluctuation, and an occasional increase of business should be provided for by the employment of temporary servants, who should bediscontinued when it has ceased. The practice of allowing every addition to the number of officers to become a part of the permanent establishment, which has too much taken place in Ireland, will be found to en tail a large exipnse upon the public in the shape of compensa tion, whenever any reduction of such establishment shall be carried into effect. , . We are r glad to find that the Commissioners generally agree with us in our recommendations, as to the age of admission of officers into the department, and also as to the plan we have submitted; respecting the promotion of those who 'are most de serving. The - general rule which we suggest is this, that when ever a vacancy happens in any class, except the lowest, a selec tion should be made by the Commissioners from the next in ferior class, of three of the fittest persons fot such promotion, whose names should be transmitted to the Lord-Lieutenant, that he . may nominate 'one of them fOr'such advancement. A strict attention to these'regulations will accomplish one of the most beneficial improveniehtS in' the management of the Rev enue whiCh' we have reemnniended to yOur :Lordships. We have only further to remark Upon this point, that in ge neral the prOpositions of the Com Missioners seem well calculat ed to carry into effect the spiiit of our recommendations ; and where any variation appears in the specifie regulatiOns which they have proposed, it is probably founded upon some local differenceS between the establishments of the two countries. As we have before observed to your Lordships, that much remains to be done to bring this department into a satisfactory state, and as we think that many of the essential improvements of which it is susceptible can only be accomplished gradually, we feel ourselves called upon to impress upon your LOrdships the importance of having all the circumstances relating to it re gularly Under your observation. For this purpose we recom 7 mend, that 4 half-yearly Report be made to your Lordships by the Commissioners, similai to that which is now made by the Commissio.zers in London,' in which shall be detailed the new measures tilaptell fethdithprovement of 'the collection of the The incidental expences of this department, amounting an nually, on an-average of three years, to no less a sum than 214,0421. Bs. 9d, could not fail to attract our particular notice ; but we canna agree with the Commissioners m all the Obserira dons they have made respecting it. Aware of the very -extra ordinary anatirnitnf this charge, they endeavour, by explana tion, to show, thatit comprehends some items which should not be laced under this head ; but we cannot think that the charge of postage ought, for the reasons assigned by the Commission ers, to be excluded from this account, as it appears to us pro perly to belong to the incidental expences of every department. The expFtee of buildings, &c. is very large. In England -this charge is generally confined to the buildings appropriated to the actual collection of the Revenue : in Ireland it extends to the private dwellings of many of the officers ; and the original ex pence incurred for the buildings themselves, as well as that of keeping them in repair, constitutes a heavy' charge upon the Revenue. • It may be necessary, in some cases, to provide houses for of ficers, for the purpose of •enabling them to execute their duty effectually ; but this is the only sufficient ground for incurring this expence, and where this ground does not exist, the prac tice should be discontinued,. But that which constitutes one of the most striking diffef ences between the,praetiee of England and Ireland is, that the cost of the construction of Docks and StorehOuses is defrayed in the first instance out of the Customs Revenue. ~It is possible that there may be great difficulty in Ireland in inducing incor porated Companies to undertake works of -this kind, and that they would not, in that country, hold out the same pecuniary advantages to the original adventurers as they do in this ; .and if so, it may be advisable, so far as regards trade and revenue, that they should be undertaken by the Government, and paid out of the Revenue; but we see no reason whatever 2 why those persons who benefit by such - aceomniodation should not pay such a .rent for dock dues, and for the warehousing of their goods, as would afford to the Revenue a reasonable interest for the sum exnended upon these undertakings. The trade of England an Ireland should stand in this respect upon a simi lar footing, care being taken, as far as the nature of the case will admit, that the charges for dock dues and storing goods, in both countries; should not be unreasonable in either country. Although very considerable sums have been expended upon these objects, the whole sum received for storage rent in the year 1818'appears to have amounted to no more than 6,3641. 15s; 4d. which bears no proportion to that which ought to have been received, as the interest of the l'arge sums which have been expended upon these works. No dock dues are at preserit paid 'by vessels entering the port of Dublin, nor -are the charges- for wharfage carried to the ac count of the Revenue, although large sums have been p a id' f or the original -cost, and for the maintenance of these works. We think it may be advisable now to consider in what degree the storage rates should be increased, _what charges might with pro priety . be made for dock dues and wharfage, and for landing or shipping gOods at any of the quays' which are the property of the Crown; and we submit to your Lordships, that directions be given to the Commissionersin Ireland, that no w'o'rks of this nature be undertaken in future, to be paid. out of the Customs Revenue, until -these points be' fully arranged': 'The'principle to be kept in view. should be, that a. fair interest for the sums which it may upon due consideration be found expedient to ex pend upon theie objeCti?,444d-lie Paid by-the merchant. A new regulation has.,recently been. adopted by-the English Commissioners of CustoMS,tyminute of the 22d November last, respecting the instriicttons:of their officers both in London and the outports.,.. We recommend that a copy of this minute be transmitted to the Commissioners in Dublin, with directions that they will'confOrm . as nearly as piassible to the.rules laid down in that minute; and particula r ly that th e y w ill boa the instructing officer, who certifies- the fitness Of any person for the performance .of the duties of any department, strictly re sponsible for the accuracy of such certificate: - The Commissioners of Customs in Ireland close their Re . - port, by recommending a reduction of duty upon the articles of tobacco, tea, wine, and foreign spiriti. There can be no doubt,. that a reduction of duties is an. effectual: mode of diminishing smuggling ; in some instances also by. increasing consumption, it may benefit the 'Revenue ; but this is at least of doubtful speculation.. Itbelongs to us, • rather to- suggest the Means of preventing illicit, trade, in spite of the temptation which exists for carrying it on, than, by taking away the temptation and lowering the du.ties,- to run the risk of diminishing the Re venue. • . : ! • : . . , . . . If in the general revision of the Revenue. of Great Britain and Ireland, which your Lordships may at anytime think it-1 advisable to take, .you..stitill deem it expedient to..reMit ant of the duties which'haveliee:ti imposed upon articles imported into either country; 2 lVe: are'-satisfied you *ill feel the justice of adopting such measures with reference - to 'both countries, as shall not giyeu,unlue advantage to Other. • • . . In a form& Report, the Irish - Commissioners recommended to , your Lordships the consolidalltifi of the Revenue laWs of Ireland ; there being instances in which it is not cl ear ly defined Whether some of the English laws'extended to that country. We - , stiggestedOn our' first Report,' the consolidation - of the English laws , aud.the simplification of the Custom Duties : we havethe same suggestions to offer respecting thbse - Of Ireland, and we conceive, great benefit would be derived from its adop tion. Although•We differ . in opinion in 'sonic points with Irish Commissioners ..and upon which' we have freely stated our sentiments, we should ifo them great injustice if we did not' admit, that we gee'iM'their' different suggestions ail anxious desire, to benefit - the Revenue intrusted to their management, and to fulfil the duties assigned to diem. The present state of that Revenue calls for their most active exertion ; ti looser sys;.. tern appears to us to have existed for a long time past in Ire land, as to the management of that Revenue, than has pre vailed in this country, where the corresponding department is so much more immediately under . your Lordships' - observation. This , eircunistanceitself suggests in a great rneastre the reme dy : much has been already done tow.li . ds improvement, andwt recominend frequent communication, non h Lire medium of your Lordships, between • the two'. ri 'Aids ; that the English • system, so as.it is applicable, may. b gradually transferred to Ireland : indeed 'strong reasons shout be adduced . to sho* the expediency - of any deviation from it. The result of our in- My Lords entirely concur in the observations of the Commis sioners of Inquiry on this head, and have' no doubt the Coni missioners of Customs in Ireland will, on reconsideration, see the inexpediency of any present alteration in the law. My Lords trust, the Commissioners of CuStbms will see the propriety of adopting the practice in their department, to a con siderable extent, as giving facility to the reductions now in progress, and ensuring a faithful and due attendance on the part of subordinate officers ; ho Day Pay being issued in this country Without a certificate from the superiors of the department, that the party has been in attendance and absolutely emptyed in the service of the Revenue.. My Lords, adverting to the practice in England and Ireland, not to create any'neW office, nor any addition to the 'number of officers now' employed, either on the establishment or ."by inci dents, without the previous sanction of this Board in every case, desire, that in their funire applications for such sanction, the commissioners Will state whether, in their opinion, a tem porary officer on Day Pay might not meet the necessity of the case. Dly Lords have already given directions as to the age of ad- Mission to officers of 'the Customs in Ireland, and my Lords have no doubt his Exc Ilency the Lord Lieutenant -tt-01 take such measures in regard to' promotion, as may be necessary to carry into effect the spirit of the recommendatiOn of tha Com missioners of Inquiry, and secure efficient and able nien for every department, .Care being taken that no individual is promoted from an inferior to a superior rank, Until he shall have served at least two years in such inferior rank. My Lords hope to receive from the Commissioners, their first half-yearly Report as soon after'the kith July next as practicable, in which my Lords desire the 'different points mentioned by the Commissioners of Inquiry may be adverted to, and the ainount of the reductions in every department specifically: stated. My Lords are also of opinibn,. that if the Coniinissioners were to re quire similar reports lialtVearly from their Surveyors General, Uollectbrs, &c. &c., much benefit would result to the service of the Revenue. My Lords desiie the Commissioners will, as early as possible, transmit to my Lords, the draft of a Bill for extending the 'pro visions of the Act 51 Geo. 3, cap. 71, to Ireland, and cdntaining such other provisions as may appear to them requisite for effi ciently carrying into effect their recommendations on this head. My Lords have no doubt the Commissioners' will give their special attention to this subject. My Lords consider it exceed= ingly objectionable, to supply furniture for houses occupied by any officers 'of the Customs, or that repair's should' be executed . at the public expence • and with reference to the practice in this country, my Lords desire, that in future no house may be built Or hired for any revenue purpose, Or any sunfexceeding 1001:laid out for or on account of any house or Other 'aCconiL modatiori for the officeri of their department, without . the pre vious sanction of this Board hi each case. , . My Lords desire the early and special •attentionuf the Com missioners to this iiportant subject; although niy Lords:, would be exceedingly. unwilling to interfett ' the doe acconniio- • dation of the Irish trade, it appears to their Lordships contrary to every right principle , to provide that accommodation at the .expenee of the 'public, 'without at - least secnring a fair interest ,for the money e - xpenoted ; 4nd my Lords desire the.Cotairti*. • .sioners will transmit, for their consideration, two tables of rates on a Very moderate' scale `one tor'dock'due.4 and wharfage, and .one for warehouse mein, to increase gradually and periodically at the expiration of three .or five years, so' that in the course of a given period, a reasoriable• rest may accrue to the Crown for the money expenife& • • • • • • Lotds further desire, that similar works may be un dertaken to be paid for out of the Revenue of.Chnitonis, without the pre'vioni sanction of thiS . Bogid. •• • My Lords will transmit 'to the UninniissiOners of Cnstoins; a copy of-the' Minute of the ConunissionirS, of the 22d November last, referred-to in this Report, which they desire may be fully acted Upon ; and the Commissioners of Custorni . in Englund having recently' reviSed and submitted for their Lordships' ap probation, drafts of instructiOns-toall their. subordinate officers, My Lords are of opipoii It 'would be ektreinely'desitable for the Commissioners of CuStang in Ireland, M prepare and submit similar - drafts, havitigwpecial reference to that system of indivi dual - responsibility, and complete supervision. and eontroul, without Which 'no revenue caii•be economically or properly col lected ; 'arid my Loids desire they" will take the nice nary inca sures for that . purpose - ; •anfl if thi.srate .of opinion the instruc tions prepared fox -England .facilitate their labours, my -Lords will eauaii the same to be transmitted. • 1 • .. My .Lords entitelTioiibuiti with the 'Codulditsione'rs•of etis toms in Ireland as to , ,the •expediency of consblidating the.Re venite Laws, and my LordS having directed a special Commis- Sion to titidertAre'a r consOliditidit of the lawk' for England, will not fail to direct a Copy:Of studr ConsolidAtion to be fOrwardtil'to the Commissioneri•Of ett§torns,.• with a view to a sinailarar rangement and consolidation. in Ireland. • In conclusion, my Lords feel great pleasure in expressing their'entite colfctrreAte` in that part of the RePort whiell states the anxious desire of - fhb Commissioners of •CuStOmS in Inland to benefit the Revenue .intrusted to their managerwnt, arid, to fulfil the duties assigned to them; and my Lords will e:ipe rienee Mud' disappointment; if through' their ability, 'zeal, and activityi-aided.by the confidence, authority, and• support 'of thi,s Board, upon winch they may' . place , implicit • reliance, a more economical and .pCrfeet "system not very speedily introduced throughout thOr- de partnie ' • - Transmit copy of the• Report, and of this Minute, to the Com missioners of Customs in Ireland. : tfransinit similar i..opits also to Mr. Grant, and request be will•subinit the same to the"considenition of his Exec llonek . the Lard' Lieutenant, and - nnye him 'to give every ptacticable fad lity to the rueasuresconteriwiittccl. • ' Write tb the einini•Msnotiers' of C r uStbms . in for a copy of their Minute of the 2jd,November last, ad,verteds -to in. this Report. - . • Transmit copy Of this Minute to - the Coromis4lorers of In quiry, fOr their information. . . head of those whose hoofs are divided ; it-is cal led the one-horned tso' pro. - Upon inquiring what kind of .animalit 'was, to our astonishment the person who brought me the manuscript describ ed exactly the -Unicorn of - the ancients, saying that it vvas a native of the interior of Thibet, about the size of a tato° (a horse from twelve to thirteen hands high), fierce, and extremely wild, seldom, if ever caught alive, but frequently shat; and that the flesh was used for fOod. The per son who gave me the information has repeatedly seen those animals, and eaten the flesh of them. They go together in herds like our wild bt4a loes, and are very frequently to be met with on the borders of the great desert, about a month's journey from Lassa, in that part of the country inhabited by the wandering Tartars. This com munication is accompanied bya.drawing made by the messenger from recollection :, .it bears some resemblance to a horse, but has . cloven hoofs, ,a long curved horn growing out of the forehead, and a boar-shaped tail, like that of the " fern monoceros, described by Pliny.. 7 ,: • • CiIIITSTALLO-CERAMIC MANL*FACTURE, -on GLASS INCRUSTATIONS.—This•rffiry , :be , deemed* a very. iMportant• discovery for the -arts of design and embellishment. The effect is hovel and sin gularly elegant ; for the ornament, - ivinither painted. in metallic colours, or left plain' nstead of .being placed externally, either - 61;cretix - orin relief, or being painted upon the surfak e of the glass, it' is actually incrusted with that substiince, and is thus more effectually secured from-injury. Hitherto, the modes employed fur forming pit terns and devices - on glass are all more- o r less defective: the' effect is either riieagre - or 7collfils ed, not unfrequently both ; vases, cups; -this material have beeti more•admitable for their pellucidity and brilliancy . than for pufity of foint or elegance of design, but this inventiol create a new era in the inanafaetttri - of this 11:(e- ful article. Classical figure's and device - g now be employed, and elegance of form a:•• m•ich studied as in vases modelled after 'the' anti - oue. The effect iss considerably heightened tby the jar or vase being filled ss;:h some brilliant liquid, similar to 'those displayed by chendsts, etirthe figures and ornaments being opake, they l:;:se then very much the appearance of being rasa an a coloured ground, yet with a certain node= finable peculiarity of look that suff'icient'ly" dis tinguishes them so as to form another species of ornament. - • • • ANTwrnr.—The Literafy Society of Ibis city have announced their intention of bestoWine a gold -niedal the best paper in the Datclilait guage, oti their digting - UMed Another of equal value is - to bb given to the au thor of they best disSertation' on the ing - subject s the vernacular - tongue . ought 'to serve as the basii'f6l 4 the study' of fo reign languages -and the sciences alsoThhw far it may •be usefully emOIO - y;ed for A silVer Medal is olFered for the bestlioem (of not fewer that - I'lso'ml' more than 400 fines), the subject of which is"to'be, " The Union of the seventeen'Provinces and of the Netherlands in 1814 into 'one Kingdom." These papers are to 'be sent in before the first of JUIy.H•USSI • AN LITER ATli A new romantic poem, in ten cantos, entitled 44 Ronstan andludmila," lias appeared.at st. Petersburg, and 'ls highly spolen of bY . .thoSe best able . to appreciate it.. 'the story, Ivbicliis national, is founded upon the most pOpular narratives from the time of Vladimir': its beau ties -are said to be of the first Order ; the style frequently energetic, , alwayS pure and correct ; altogether; it is a 'production of extraordinary merit, and augurs well for the future reputation of its . Youthful author,. PouChkiii, who is not 'thote than twenty two years old. . VIEWS IN THE lONIAN IsLANns.-;The first number of an interesting publication of Views in these-Islands- has just appeared. The publica tion will be completein four numbers, eachlo contain four highly coloneed fac-simile engravings executed by Messrs Havel!, from drawings by Cartwright.- Independently of their worth, as exhibiting the scenery of these celebrated plaCes, these plates are Valuable, as showing th,e costumes, manners, and usages of the inhabitants as far:as it was possible to do. Coloured engravings ought not to be decried so violently as they' generally- are, at an illegitimate and•sputious-hianch of a•t, since, although but an imperfect substitute for Painting, they may •be a very adequate one-for tinted drawings, especially when so• carefully executed as to present nearly fac-similes of them. gra'GranGi Ith ti.----When "the • gallant 'Sir GEORGE'RO . OkE was making his will, some of his friendS expressed their suriirise that he ita:i so little to leave. - "It One," said the noble Ad- Inirali . '" donot leave mach ; but :what 1 do begneath was honourably gained ; for it' never cost a sailor a tear; nor the nation a farthing."