The Sun. — London, England, 1822-08-13 00:00:00

f - -.1 / ,/ '‘\ Torlf_yliTc „, ‘! _,_, N i l; • ers, :4,2, c,,,,e t 41 :\. , :.''''...-.---..'.' -, , - -- --- - -'• 1 t, - ~.„4 0 4 ....,, ~ • _ , •'- - ', "'"' ' ''' ,l 3 tt , - , -, • ... . , / 1 1 IN V‘ ' ' . N . 741 0 IN. .1 r;6 /2 • :41 • 4. 1 :. rss, .1 4( C ri - I% l ' - atry C /// , if/ od► ...s i Edo 3 od od; s Id .gcl )s 04 L - Lik • TUES DAY, A UGUST 13, 1822. N TIMBER 9350.1 Oat , PRIVATE rum, THE 'REVENUE: a ppears to us, that it is not by an alteration of the law, or of the regulations for collecting the spirit duty in any of the three countries, that a remedy for such evils could with'certainty be! provided. For even supp os i ng t h e l aw to b e made uniform ' (Which hical circumstances may perhaps not admit of), and the regulations prescribed for collecting - the duties to be literally the same, the injurious effects to which We have adverted might still exist in their full extent, if the different Boards were at li berty to enforce that law, and execute those regulations, with as much diversity in practice as they are at present in the habit of doing. On the other hand, notwithstanding the continued ex istence of differences in the laws. and . regulations for collecting those duties, the intercourse between' the three 'countries might be conducted with fairness and facility to all parties under a well-arranged system of counter. - ailing duties, provided those, laws and regulations were administered by .. the same authority; and enforced with equal strictness. throughout the United King dom. ( To be continued.) PRIG >SEi' :N,PENeE. 4d s 'hot s 18' jt MAR RI E D and BENEFICED CLER ,,44 GYMAN, residing within a Morning's ride of Lon- Pm's l a ino his H ( 1 , accustou someed has n m ow a any years to receive The Mos a FEW PU 387 - tilt , , t h ae't°l7 References can be given to Noblemen and Gentle -le whose Sous have been under his care. ``seller, to b e l e ft f or th e R eve r e nd G. It. at Mr. Jeffery's, Pall Mall, London. SECOND REPORT OF THE COMMISSIONERS ON THE PUBLIC REVENUE. P&RSONA,LITIE - S., 7s : _ s od TO THE LORDS COMMISSIONERS OF HIS MAJESTY'S TREAS VRY. The Second Report of the Commissioners appointed by the Acts of the Ist and 2d Geo. IV. c. 99, and 3d Geo. IV. c. 37, for inquiring into the Collection and Management of the Public Revenue arising in Ireland,. and into certain Depart. ments of the Public Revenue arising in Great Britain. to Od -s Od (Continualfrom TILE SUN of Saturday.) bet e der rter bel 1 6d' a 19i 8 , ~ ice c ' t load; ; wa; l . 03t' :375a 1 - 2 , 3 ~ • 0 • 4 v ' fr r l e. eS ° :10 jtl ' R EDUCED FARES, TO DOVER, DEAL. RAMS- GATE, MARGATE AND CANTERBURY 7 F— .it INSIDE COACHES, AND KEEP GOOD TIME, S. A. INN, SK OUNTAIN and Co. kLACEBN'y S HEAD M INNER-STREET, SNOvv . HILL, LONDON. 11111: following POST-POACHES, &c. set out froth the above Inn:— , t an e gi 'Telegraph," DOVER, Deal, Rarusgate jlt- Ma o r a g o tt — e, • erbury, Fevershain, and Sandwich. newi n P C ot Itiornin pre fer e nce a uarter oast 7 aboveo'Clocic. _once(o-n,stenqeupenroce oWne decided givers to the . Coach r , are determined no expence shall be. spared to render Arst conveyance on the. Kent road. 3't ill6 MPTON ' Chatham, Rochester, Gravesend , Stroud , 7,t'sttnit'endnurciated Fares,aitilß . ainlia:n; every Morning at a quarter pa st "Royal Eclipse, " FALMOUTH, True B odrninPenry Ashburton, Totness, yniontn, Plymouth, Exete . r; !Se°,,rettlh!ster, Dartmoulh, and Salisbury, every mornr d n f g or a d t N t . through Honiton, Axminster,. Blackwater, 'and Bridport, Blan ksbridge Basingstoke, Hartford Bridge, t tsbot, ' j o b e," Union," SOUTHAMPTON,Lymington, Lyndhurst, is ' ,e ster , Basingstoke, Hartford Bridge, Black water, and S eve 'ut, NeW Four Inside Coach, every Morning ,i at half past Fite n ; arrives at the Coach and Horses, .Sout S out hampton, by f Wi z i This is a roost delightful Conveyance to t he e'th,Jersey Guernsey, St. Makes, Havre de. „hope rac, t;) P D Pro prietors of the above Coach 'Phi s , I ro ' t which has hitherto been . continuance of t h a t s u pp or t eaw.reuced since the c o mmencement of the " Union."—No n g With other Coaches. AT ! , Pstm_Qaud BRISTOL Flying Post-Coaches, through Chip- Reading, every Af t „ ,111,(1, Cake, Marlborough, Newbury, niktV )°,l at one ; arrive at Mr. May's, ), the Greyhoud Inn, .lruLland the London Tavern, Thomas-street, and Swan, W ater, ' l ~ e av lY next Morning.•—Coaches to We lls, Bridge- auottin, and Plymouth. TiQehj," Umpire," a New LIVERPOOL Light Coach, only At o p 7ght on the Road carrying Four inside, sets lit, Ntr o ce ; arriv es at Live ' rpool next afternoon at Fi v e, I w ir o o rt gl , 1141;,n, Lathbury, North:impton, Lotter Knot h s. fore Atherstone, Litchfield, Stone, Newcastle, ,tSrWriegton, and Prescot. IIREWSBURY, Wellington, and Shiffnal, Light Post c, every Afternoon.—Guarded. bi,r `Union,"WFYMOUTET DOrchester,Blandford,Salis v-atAinlorer-,Ove;ton, Basing:i oke, Hartford Bridge, Blac k . lwo and I 3 agthot, new Post Coach, ever; l to uern Afternoon, - with -' st y, rchMen only.—The Packets from We349"t dnesday Arid • J r seY, Cherbourg, St. Make's, &c. every e lt daY afternoon, at Two o'Clock. eve;; II N, STAPLE and Southmoiton New Light Postcoai.l t 'Cl e , - , i ondaY, Wed ne sday, and Friday Mornings at Sev,, • i r i te 4 n tete Rockingham," LEEDS tits). Afternoon at Four • and light Post Coach, sets nut , panes through Baldock, 3 tl l : l ,. t ule Eaton, Stil ton g ree thain„ Grantham, Bawtry, 'vee r Td ' , Markham Moo;, , Newark, Retfind, Doncaster, and tug,. / : ). idge, to the Golden Lion, .Leeds, next Afternoon.i— -tioe,:,lllge and Packages only 4tl per I . o.—Notwithstandiug t i re ) ,"'oas uton Expedition of this Coach, it is allowed to be the. ' o rtilt'eable and complete Public Conveyance en t being unequalled by any other. 4 ftee5,' 3l VGATE and.Ripon new Light Post Coach, every GtA se Four, and Eight in the Morning. Longtown, Gretna'4,re'en;Annin, Duiufries,‘ . - mo all A Urnll . ll Sant obar-Kilo, Caimiock, Kingswell, - art s . T• h e „ „ is S cotland, a i light . four inside Post Coach daily. press," to YORK; Scarborough, Whitby, Welds, is Nst an°, Newcastle,Se. Edinburgh, a Newlight four-inside at7. c b, with a GUard throughout ; sets out every Morn • rniv by way of Newark, Retford, Doncaster, delPeth adcaster, Darlington, Northallerton, Durham, At h ' "I'd Berwick, and arrives at York the next Morn 'e , 1 ,4 'Past Twelve o'Clock. Passengers finding tbeni “!ase : .3 gued oil the journey, may rest what ti th e they 411 444 1 ; 3 (1 t hen proceed without any additional Fare. • P Ngh ° OUGH and Swindon, new four-inside Coach 4,, e ,Fsty, 41jdbourn, Reading, Lamboirrn, Purton, Lvilingtois cottint Basset, Itanssbury, Hunger ford, &ea bury Ri riltrad. 5" a GX ew,Noltru, \sralsal, Shrewsbury, Salop, and Holy ailei Four !aside Coach, every Afternoon. • Ilorntastl e Peterborough, Stilton, 4tacsti " N ln g, don Day CoaCh, t Spilsb, Lout li, Gil:l:shy, and e '"g, at Six. The o only D a y Coach to Boston and Thee Ti • t it ti9, 4 .LISL PE „ eS3 )" a New Light. Four-inside Post Coach to a„,l re nrith and Whitehavetr, goes witlr Four W e T'vliy , 6" a Guard ' all the way, passes through Brough, 14tht.eb,, retabridge,Richmond,Catterick,l3orouglibridge, 111t1,,11': ‘,11.-bertind, Ferrybridge, Newark, ..Doncastr, wi tL w ad s , 's_tainford„ Bawtry, Greetham,, Stilton, and Big hr the xr ets out every Morning, and performs the joirr , ney 4 ca, 4 in t , e4te,t facility. Passengers detained on Abu Road - ` 5 b -sur Measurehave the peculiar advantage of their , kt„ " "g 'eenred • l , 11)A, • in the next Coach. Ar t rity, Lancaster,. Preston, •Kirb•lonsilale,' Bolton, L "lorls, mid Garstaug Light "Post Coaches, every • ri d /v Ito im . I f.atpO„ z 'XPre ss," New Light Four Inside Post 'Coach 4 arrington, Knutsford, St o n e , St a ff or d sle,atl.T4 "I I• ' y One Ni g ht on t h e R oa d), every Af ter Ip, reel, riv et k • arr i ves at the Saracen's Head In n r„ next L' vening. v" Y „''') Four i ns id e Post-Coach, called the Ex- Morriii l 'qtt , s . rt„ ig arid Afternoon. A ft 2 r N0i,„1,. Newport, Whitechurch, Tarporley, Nampt hLnoll:l-mich, a r id Middlewich Light Post-Coach, every NI) L . ) 'a LAND • 'h is ,' 0,11141. Stockton, and Yarn) Likht Post Coach, oa ' In.the George Inn, Sunderland. esid_ctery,,,?-.`“ E xpress," to MANCHESTER, Winslow, the PoßTZ!castie, Walsal, and Wolverhampton,new Four v 4tr p al., " 4 0, every Afternoon.—Only One Night on 7 - .1,,,z M4,„ i ' Li and Rotherham New Four-inside Post-Coach n natu ?• 3 '" c alled -" The Eipress," and also " The „ at Four • Ko vm . In the Afternoon. . ' 4 (l l '' sets ,`llt.K,xPress," New BIRMINGHAM Light Post to Afternoon, carry i ng Four Inside only; ts , t rv, t _ . arts ick, Leamington, Sonthatn, Weedon, c ult ist Ni oe :. the Saracen's Heat!, Bull-street, Binning- IF.xp res "!!g at half -past Seven o'Cloek. . (4 th ea. • New Light Post Coach, to HULL, Lin si, o it, Hu o ti c k . ert, and Doncaster, every Morning at I 1t0,',,,',°!,ne Cross Keyi, 'Market '•place, Hull; and e ! . y oitl;',llNlii" in the Afternoon at Four o'clock; I l ti ers 'nin g. Afar„, Holdesdini, and Chisliont 'Coach, 11 4 Y C l o 4lie ti Tr • . , \'' ' 'hot 4'l ' to Dji t el e l ' n g " The thanipiOn," a New light '1,41:1°-ve; 1./I,`Awaterll.l3aP.,STEß; in 14 hours only, through be tots of singstoke Whitchurcb,. Overton, eti_t.,odseats, Blandford. The Pro t• r t. ., N rend" i t i ‘ ,7oen, are - determined no expence shall tt redl.'dildfiAtr"°taLl'utonirli'Voael'ioens-tdhaeiityV,esotterEnißciueand3. • tiro y 4gage and t ;t a and Ei g h t. ekag es to Leeds, York,' and Dorioaster, ati ll l,o3 a „ " uNTA IN re t j! , lle a t i ni Co. ,iespectfnilY acquaint' their - • "t‘ t 7, ‘Pla c , tikey will not be accountable, for Ili e !r'le t 7 ed l .- ‘79 . l 'ostard:v . s o l', l , l e kg if afe, Writings, Plate; &v . . of • Its eetti tl e., 4 cll,and 94, stv l 9!,,RT • 44l44ged, un • .ieria" ,!nsurance paid accorttinglx, at Mildner 'strestt, Snow=bill;Lyndon: In the Customs in Ireland the Board itself and the office of the Secretary connected with it, were found to be upon a scale too nearly approaching in the number of the persons borne upon the establishment to we same offices in London. There were seven Commissioners (two of whom were Chairmen), two Se cretaries, and 21 clerks, in Dublin ; while in London, fora re venue of six-ford the extent, and for a weight of business which bears no comparison with that of Ireland, there are nine Com missioners, one Secretary, and twenty-six clerks. In the - OM:agent expences also, such charges were discovered as indicated habits of great extravagance and of a very loose control. Several instances are afforded in Mr. Richmond's ob servations under that heads among others, he states " that for the house of the Surveyor at Malanide, an out-station within the port-of Dublin, where there is no boat establishment, and where the officer's duty is confined to the discharge of a few-' vessels laden with coals, salt, and potatoes, the charges incur red for repairs in the last year amounted to 3331. 195., including 171. 17s. bd. for a chimney-piece ;" upon which he very justly remarks, " Under such a system no limit can be'assigned to the amount of contingent expences." In the same paper he repeatedly points out the circumstance, that in the out-ports " the salaries of the officers in Ireland are generally higher than the salaries of the officers of the same . class in England;" and in another place lie intimates, " that they are one-third higher to officers who receive above 1001. per annum, and between one-fourth and one-sixth higher to officers whose salaries are less than 1001." In his evidence before us, he adverts to other examples of excessive expense. In the Excise the same profusion was manifest, and formed a subject of observation in the Report of Colonel Doyle and Mr. Carr. They have also adverted strongly to it in their evi dence before us, remarking . upon the striking disproportion be tween the offices of collection in Dublin and London. In the former place, there are two Collectors at 1,2004 a year each, where the united collection amounts to about 700,0001. an nually ; while in the /atter there is but one collector, whose salary is 600/. a year, and who receives duties which amounted in the year 1820 to 7,246,907/. It is true that the Receiver- General iu London performs certain duties which are not dis charged by that Officer in Dublin, and which fall upon the col lectors there ; but that circumstance is by no means sufficient to justify the difference. It is to be observed, also, that there is no collector of Excise in England who is paid at a higher rate than 6001. a year, and only one out of London whose salary is Of that amount, viz. the collector of Liverpool,. who receives and accounts for duties exceeding in net produce the whole of the Excise revenues of Ireland. We have adverted in this manner grid upon these authorities to the comparative expence of management in freland and England, as it was found upon the inquiry in 1819, because it exhibits that which we conceive can only be corrected by a change in'the constitution of the departments. Particular in stances of extravagance may indeed be, remedied, and general directions may be issued to forbid their recurrence (as upon these Reports has already in fact been done), but such reme dies have been applied before, and such orders for futUre regu lation have toe frequently been issued in:iftia. Tinae depart ments have, in the several parts of their establishments, been frequently revised by successive Administrations in Ireland subsequently to the Union., They have also since that period undergone a minute inquiry by a Parliamentary Commission, and have been subject to many reforms in consequence of its proceedings. But all these have not availed to subdue the dis position to expensiveness, or to secure a steady adherence to a scale of 'expenditure justly proportioned to the services which they have to perform. The needless and profuse charges which, after alt these inquiries and reformations, were found 'existing in both of them, appears to us a convincing proof that, as they are at presait constituted, a full security for economical management is I.nattainable. A circumstance, strongly corroborative of this view of the subject, occurs in the accounts of the Excise Department re lating to the year immediately following a period when the en.. deavours of your Lordships and the Local Government to ef fect retrenchments were yet very recent. A Commissioner of that Board was in attendance upon your Lordships in England, in the year 1820, upon the business of his office, during eighty days, and the allowan e e which he claimed to' that service, and which was awarded to him by his Board; was at the rate of eight' guineas per diem, in addition to his regular salary._ Tne charge, on similar occasions in former instances, had been five guineas per diem, and it does not appear that any au thority or precedent existed for the increase. No, payments made either to English or Scotch Commissioners, detached on public duty from their usual place of residence, could have been found to justify such an allowance, cr a rate of charge even nearly. approaching to it, as will be seen by a statement in our Appendix. And when this case of extravagant expendi. titre is considered with reference to all the circumstances de tailed in the evidence of one of the members of the Board, and in his letter connected with it, the expectation is wholly dis pelled that the then recent inquiries and proceedings of the Irish Government had produced ally substantial reformation or disposition to economy in the Board of Excise in Ireland. Our view of the unnecessary expense of these departments in Ireland is confirmed even by the - plans of reduction which the Boards themselves, both of Customs and. Excise, laid before the Lord Lieutenant, when their attention was drawn to-the subject by the inquiries which were instituted in 1819. In each department the heads of it, when - called Upon; found great retrenchments to be practicable. Those which werepro poSed by the 'CommissiOners of Custoins will be found in our Appendix, with the observations of Mr. Richmond upon them. The Board of Excise, on their part, snggested the immediate retrenchment of no less than 19 Surveyors, 139 Gaugers, and 27 Supernumeraries, and subse'quently -proposed further reduc tions, making in the whole 27 Surveyors, 160 Gaugers, 27 Su pernumeries, whereby a diminution was to be effected of 17,930/. hi the yearly expence of management. That amount of saving, considerable as it is ; falls much short of what was submitted by Colonel Doyle and Mr. Carr ; and the proposi tion (unlike the plan fram e d by th em ) was accompan i e d by little argument or explanation; to shew in what manner practically these specific reductions could be effected consistently with the due execution of the service, and why they could not be car ried farther. It also contains no satisfactory reason why the expenditure, thus admitted to be unnecessary, hid not been cur tailed before. The proposal bore, indeed, more the. appear ance of a hasty attempt to anticipate the resulrof the inquiry then instituted, than of a'spontaneous and well-digested plan of reformation. The Lord Lieutenant declined, upon such a representation, to adopt these general reductions in that depart ment, at a time when a more mature scheme of retrenchment and improvement was under consideration. It will not escape the attention of your . Lordships, that .the large diminutions of establishtnent contemplated in all these plans, were deemed practicable consistently with a continuance of the separate management by which the collection of the Irish revenuehas hitherto bees controlled. By the substitution of a system under which the whole management of .this revenue shall be incorporated with that of Great Britain, we are satis fied that a much more extensive field forretrenchment will pre sent itself.' The saving which may ultiinately be effected de pends so much upon the degree in which our propositions re lating both to the commercial intercourse and the Revenue sys tern of thetwo countries may be adopted, that it would be pre mature at present to enter into details with a view of attempt ing, even by an iitimate; to exhibit an approximation to it.— But when we st4te that, according to th e o pi n i ons o f t h e persons most competent to form a judgment upon the subject, the prp portion of thetustoms Establishment employed on account of the Union and Countervailing Duties, which we shall propose to abolish or to simplify, is not less than one-half of the entire department now maintained in Ireland, it may be allowed us to .anticipate Jinni these'alterationi, in conjunction with the union of the Boards, a reduction of expence bearing a very great pro 'portion to the Whole of the 'existing 'Charges &management. This disproportionate scale of! expence, although it could not lie arlioll) , justified; *viould be in 'some ' degree compensatW- Ihrj if ir Jimmied that- the 'establishments to , COnstructed • 11 it d the practical effect of producing a :Revenue collected to its fullest amount, by a rigid attention to the interests of the Crown on the one hand, and on the other with a due consideration for the convenience of the subject. But such compensating ad vantages are not to be found in the management of the Irish Revenue. The existence of great deficiencies in pointoef con duct arid practice, and the consequent injurious. effection the interests both of the Crown anti the subject, is abundantly,eeta,- Wished by the evidence of the British Officers who •ezareined in detail the systems of the Irish Departments, and by :the tes timony of various merchants, tradesmen, and Revenue-officers, who have been'examined by us. With respect to the Customs, the existence of these : general irregularities among the officers employed in the receipt:and• delivery of the imports and exports, renders it but too probable that the interests of the Crown must be injured by the imper fect collection of the duties. But the proof of actual defalea tion -arising from that cause is; from the nature of those duties, not to be obtained in the same manner as with respect to the Excise Department. It cannot, however, but be prcesurned, 'that the laxity on the part of the Custom-house Officers, which proddces so much inconvenience to the subject, must occasion loss to the Crown also. Several of the witnesses who have gers evidence relating' to this department have spoken in the strongest and most enequi vocel terms of the great difference between a British and an Irish port, in respect to the facility and dispatch with which its ditties are conducted ; and they have in.sothe -instances de clared, that a few hours are found sufficient by the ofEtters of the Customs at Liverpool for the completion of the same quan tity of business that required - a sacrifice of several days in the corresponding departments of Dublin. It is superfluous to ob serve, that unnecessary delays and impediments to the trans actions of commerce are heavy additions - to the unavoidable burden of taxation ; and the public look for the reerioval of them with a very natural and very just anxiety. In the collection of the duties managed by the Excise, the comparison with Great Britain is even much more unfavour able to the Revenue system in Ireland, the establishments be longing to this department being at present in a most unsatis factory condition. In corroboration of this statement, and with a view to offer the means of pursuing this subject more into detail than could well be done in the body of our Report, we have in our Appendix subjoined the following docuthents, which will be found to contain very ample information on the several points connected with this branch of our inquiry let. Copies of the regulations under which the several duties of Excise are charged in England and Ireland respectively. 2d. A letter addressed to this Commission by the Chairman of the Board of Eecise in Dublin, on the subject of the dif ferences between them. 3d. The examinations taken before us of the several practi cal officers who were sent from England for the purpose of sur veying and reporting upon the actual state of the collection of these duties in Ireland, under the existing regulations. 4th. The examination of a Commissioner of Excise in Ire land; lately employed on a survey of his departnient. The.proofs which are .afforded by these documents, together with the Report of Colonel Doyle and Mr. Car, which we have already referred to, concerning the defectivestate of this de partment in general, are irresistible; the general result may best be illuStrated by a brief notice of the collection of the Fluty on Irish-made spirits, which, as your Lordships are aware, is the Most considerable of those which are collected by the Excise. The manufacturers of thivartiele, as well as of several-others subject to Excise duty in Ireland, are by law chargeable with ditty in another form;_ first, by an asses s m e nt a t a cer t a i n rate • upon the quantity of the article supposed to be produced, ac cording to the capacity of the utensils employed in the manu facture; and, secondly, by a charge of duty upon the quantity really produced, which 'certain officers are • appointed to ascer tain by'actual survey. The former mode of assessments in the . nature of a license, a nd the amount o f d uty t h ere b y fi xe d is dinged as the minimum, which each distiller ;s liable to pay. The operation of the survey would produce the'differ ence of duty between that 'minimum and a- charge upon • the actual produce, if the officers of the Excise performed their duty. In order, however to enable your Lordship s t o appre ciate the val ue o f the service performed by the officers to whom the collection of this duty is committed, and at the same time to assist in forming an estimate of the general efficiency of the department, it may be suffiCient to call your attention to the ascertained fact, that it is a case - of rare occurrence that any spirit duty is brought to • account beyond that which is charged upon the capacity of the still, whilst it is notorious that such licensed quantity is so much below what really can be pro duced, that sonic of the distillers have, for reasons which it is now unnecessary to refer to, petitioned the Board of Excise to have the charge increased by one-fifth. It is indeed a subject of ge neral notoriety, that an excess of more than that amount is esually manufactured, .and finds .its way into consumption with out payment of any duty. The existence of this practice has been long known to the whole department of Excise and al though it could only prevail through the neglect or corrupt connivance of its officers, we find no trace of any measures fir the correction of so extensive an evil. The loss of revenue occasioned by a system of management so defective, is far from being the only evil to which it gives rise. Consequences' of a very injurious nature must also' e produced, from the obstacles thereby created to a free inter course in the spirit trade between the two countries which can not, while the Revenue is so imperfe&ly collected in Ireland, be carried on without ruinous injustice to the English and Scotch distillers. It will be our duty to 'address a'alistinet Communication te your Lordships, in consequence of the reference which you hare been pleased to make to us of the whole of, this extensive and • complicated subject. We shall here, therefore, only state what appears to be necessary to illiAtrate our last observation, lean. ing entirely out of our consideration . the particular subjects of difference between the distillers of the two countries, whiCh are now in a course of litigation, with a.view to a legal decision upon them. The Irish distiller has the privilege'of warehousing the spirits which he manufactures, and of transferring such part of them as he thinks p ro p er a t any t i me to England, where he pays the British duty on importing them for consumption. Thus far; therefore, he metts - the British manufacturer on equal terms ; for we may suppose that the expence of freight,&c. to which he is liable,are compensated by the privilege enjoyed by him, and not by the English manufacturer, of warehousing the spirits without the payment of the duty, until they pass into th e hands of the consu mer . B u t f rom the facilities which are allowed to him,a4 we have deScribed,in the disposal of a certain proportion of the spirit which he can produce without the payment of any duty in Ireland, it is evident he possesses an advantage which nius t soon give him a decidedand preponderating superiority over his-English rival, and such as must infallibly, if it be allowed to continue for any length of time, prove as injurious to the dis tiller in England as it is to the Revenue in Ireland. If upon every thousand ;, ,, allons of spirits produced be the Iriih distiller he is charged. with a duty on .750 gallons only.( which, according to the majority of the opinions which we he vereceived upon the subject appears to be the fact), leaving him at liberty to dispose clandestinely of the remaininglso gallons freeof duty, there will be a benefit to him upon the sale of that quantity. be yond thefair and ordinary profits of his manufacture, correspond= ing in some degree witn the amount' of. the duty which he has been-permitted to evade. We say in some degree correspond ing, because we • are aware that in such transactions the dealer does not usually gain the whole of the duty which is lost to the. Revenue, being obliged to divide it according to circumstances with die constr. tier. But whatever the .actual profit upon each transaction may be, it affords on the whole a positive advantage to the Irish distiller, and enables him, pro tanto, to undersell the English manufacturer, in his own market, in the disposal of the 750 gallons which arecharged with duty. It therefore becomes the interest of. the (Irish distillei to trans fer to England all the spirits upon which lie is compelled to pay duty, and to reserve for Ireland that portion which he can Make duty free; a proceeding which, as are have observed before, must operate at the same time to effect the. ruin of the English dis tiller, and the decrease of the Irish revenue. - With respect to the Scotch distiller, It will be sufficient to ob serve, that m his case the duty on spirits is charged and levied ' in a manner differing considerably from the methods pursued. either in England or in Ireland, and that the - manufaeturer is so situated, that if the free - intercourse in, spirits were allowed between Scotland and Ireland, he would probably not be able, supposing the Revenue should be collected as at present, to en. dure the competition ; while, on 'the other hand, if his claim to be - put upon the same footing with Ireland in respect to the in tercourse with England were conceded to him, he also might (if the best opinion which we have yet received on the subject be correct) have advantages over - the "English distiller too great to allow the rivalry to be of long continuance. Weean ourselves conceive no permanentoreffectual method of preserving. the United 'Kingdom from 'grievances of this nature, without the-establishment of one' uniform and regular system of revenaeicollectitar,. under one management And authority. .It 131 4 icc °I .-s. lark" 1, was ;caps' 3 5 4 j 04 ; .15 9 OSif r J A" • , les o a o o il a --5 a Oda r 6 4 od 1 43 1 Od 3 •c,l a "..5 a m a 49 Da cr 9J P Wl)t ' • 0 5 t. f at! seccoe :11)as rae d ic. tatFical. ASSIZE INTELLIGENCE. LEICESTER.—Auo. 9. TUE KING V. JOHN BATES THE ELDER, AND JOHN RATES TuE YOUNGER. . . The prosecutor,in this important cause, was Mr. Lacey, of Nottingham, to whom a patent was grant e d, som e years ago, for the 'makin g of lace.. The defendants, John Ba tes and his son, are hosiers in this town, and have also an establishment at Antwerp. The indictment contained 9 counts, stating, that the defendant, John Bates the younger, didapply oh the 3d March last to Joseph Parrot and Gilbert Goodwin, and required them to make certain machines, called Bobbin Lace Machines, with the intent. that the same should be exported to Antwerp ; they also set forth every particular for the completion of twenty frames. The casewas clearly made out by the men employed, who underwent a severe cross examination by Mr. Denman.— The Act of Parliament on which the above indictment was grounded, was passed in the 21st of Geo. 111. intituletl, An Act to prevent the Exportation to Foreign Parts of Utensils made use of in the Cotton Hose, Woollen, and Silk Manufac tories in this Kingdom. The defendant, John Bates, the elder, was found Guilty, and sentenced' to be imprisoned for one year, to pay a fine of 2001., an d to b e f urt h er im p risoned till that fine be paid. John B a te s , th e younger, forteitedhis recognizance,by not appearing. LANDER Y. PARROTT AND GOODWIN. This was an action upon a promissory note given by the de. fondant to Messrs. Bates and Son, and by them endorsed to the plaintiff, who is a farmer at Thurmaston; this was referred to by Mr. Denman in his address to the JUry upon the indictment against Mr. Bates, for procuring a machine, or parts of a machine, with intent to send thesame to Antwerp. The Learn,: ed Counsel commented upon the transaction of this note with great severity, contending that the defendants; who Were wit nesses for the prosecution, might, if their then representation was true, have availed themselves of those very facts in answer to this action, and wished the Jury to infer from thence that such representation was false; this was more ingenious than candid, because by Bates and Son indorsing the note to the plaintiff; and the action being brought in his name, the defend ants were denied the advantage to which they would have been . intitled if the action had been brought by Bates and Son in their own name, for as against an indorsee, who, for aught the poor men could prove to the contrary, gave a valuable conai deration for the note, and was not privy to the transaction be tween the original parties to it, and they the defendants could not give evidence of the particular circumstances and representa tions under which the security in "qUestion was obiained.:—. Verdict for the plaintiff'4o/., costs 40s. HOME CIRCUIT.-KENT 4SSIZES.-IIAIDSTONE. liEx. VINE ANL) ANOTHER. This was an information against the Defendants, for assault= in; and obstructing an officer belonging to his Majesty's Cus toms. The case was satisfactorily made out on the part of the Crown, and Mr. ADOLPHUs admitted that a verdict Of •G‘iilty must pass against the Defendants. REX. V. CULLEN. This was, a • case of a similar nature. Mr. ANDrams. at Counsel for the Defendant, called evidence tci . 'ail - till - Vila the testimony - offered•On the part of the Crown. The LORD ettlEr BARON nonmed- up, and the Jury found a verdict of Guilty against the 'Defendant. BODMIN. On Tuesday last was tried,. before Mr. Justice HlcuAnz . - sox, an indictment, understood to be instituted by Sir Chris ttipber llawkins against 31r. - HalSe; a sOlieitOr connected with the borough of St. Ives, for bribery, at the election for Mem bers to t t e(ve in Parliament for St. Ives, in 1820. - After a trial of nine hours, the Jury having consulted for about ten mi nutes,' returned a verdict of Guilty. • Connected with the same business, - there was another action (Gibbs v...1.1.ak5) brought to r,ecover certain penalties for bri; bery committed at the last election for St. Ives, and a verdict for the Plaintiff was taken by consent,---damages 201 • 3.IIDJIAI`W ClRCUlT.—Covracinir. TIIE KING V. GEORGE WILCOX. Vire f..fisoner, an 'Stied grey-headed Mani 67 years OM, twat committed by SamuerWhitwell, Esq. one of ,the Aldermen of this place, on the l7th of,Alay last, on suspicion of having Moniovsly committed an assault upon Mary Ann llOcket, an infant of the age of two year: and a half; on the 14th of that month, in. the parish of Eoleshill, in the county of- the city of Coventry. ,He took his trial however for t-.e, misdemeanor only ; the case of assault against the wretched culprit was most indisputably proved. The nature of the evidence adduced, which convinced an intelligent Jury of his guilt, we must for bear to disclose.—The. Learned Gentleman who presided as Judge, summed up with his usual correctness, and the Jury pronOunced the - prisoner guilty.—He was sentenced to twelve months imprisonment. THE KING V. JOHN* LONSDALE. This 'prisoner was indicted oii the oath of John Webb, with forging,: counterfeiting, uttering,. 4nd, pUblishing 'as true to the said John Webb, at Coventry, a certain false and coon. terfeit receipt for money, purporting' to be the receipt of one Thomas Wilcock Haighton, with intention to defraud John Woodcock and John Twist. The.prisoner's trial took up some time, when the Learned Judge (Ho LitoYD) summed up the evidence, and' the Jury found the prisoner Srnrence of death was passed. upon him befcre the. Judge left the Court FROM SATURDAY'S GAZETTE. DIVIDENDS. - Sept. 4, - E. Kay, Sheffield, merchant—Sept. 3, V. Marsden, Sheffield, grocer—Aug. 31, C. Gray, Oxford -street, .horse tlealer-L-Sept. 9. T.. Johnson, Wakefield, merchant—Aug. 27, 11'. King, Birmingham, factor—Aug. 31, J. Kirkland and J. Bndenoch, Coventry, riband-manufactuters- . --Sept. 17, F. Evbe and A. Sehmaeck, Bury=cohtti St. Mary-axe, mer chauts-7Sept. 6, E. Oregson, Spindlesrone, Northumberland, Corn-i - nerchantSept. 7, J. Ward, Beech, Staffordshire, farmer—Aug. 31, - J. Walters,. Studham, Hertfordshire; farmer Sei.t. 17.; C. %I% Rodd, Broadway, Worcestershire; maltster.-;.- Aug. 31, IL Farrar, Halifax, grocer—Aug. 31, W. Banister, Lichfield, clock-maker. CERTIFICATES, AUG. 31. W. May, King's Head Tavern,- &ewcastle-street,• victualler 11. F..,lerin, Lloyd's Coffeehouse,. insucance-b7oker-3, Middleditch, Jury ht. Edmund's, Suffolk, pluniber--S. Oar rod, Paddington:street; Si; Mary-le-bone, boakieller—J. Do bell, Cranbrook; Kent, currier —D. liatidfOrtb-; Manchester; , victualler—F. Weston, Bristol, maltster—J. Pickett, Caroline street, Commercial-road, lauilder.: M. Sanders, Ipswich,, ironmonger--lt. lialliley, ,Ltunley, orkshire,,mahster. ' PARTNERSHIPS DISSOLVED." • R. Stirling and H. Page, Greenwich-3.- Ward, 0. Skey, J. Wood, and It,. Lodg:',.,Al t derigaterstreet—T. Farnsworth and J. Jackson, custom-house agents—E. 1 - tutchini and J. Bon:. nand, Newgate-street, bookbinderS—J. Brine and J. Lupton, Liverpool,: merchant.s—T. P. and C. Creaton,:.Char-, lotte-terrace, New Cut, builders—J. and E. Avern, Chester, cork-manufacturers—lt G. Thomas - and R. C; Paul, wine..mere'nantsT., •Tiltiury and W. J. Langd a le, Falcon-. street, Aldersgate-street, solicitors—A. IVebb, W, Plant, and, L. Rowley, Coieley, StiffOrdshirc, boat-awners.-:-R. and E. Crompton., • Worthington, Lancashire, - paper-makers—W.. Crompton and It. Kay, Great Bolton, Lancashire. bleachers— W. Godwin, It. Rathbone, 'l'. Rowley, 'l'. and J. Johnson, BUrslem, Staffordshire,earthenware:manufacturers--M. Bower and S. Burrell, _Birmingham, chainmakers—S. and IL Thor; rington, and J. London, City-road, whartingers—U'.,Trimnier and J. Sharpe, Pudding:lane, orange-merchants . —J. liurbidge and J. Russell, Coventry, riliand-mantifacLarers.—J. and S. Stowell, T. Mitchell, and J. Shutt, Horton, Yorkshire, war sted-spinnerS—S. Broadfoot and W. M 'Clelland, .Ash borne, Derbyshire, teadesilers—S: and S.Crockiiiell, Torqua, Devon shire, drapers—J. and J. ilECamtaon, .Liverpool; merchants. FOR THE, SUN. MR. EDITOR-,—,/ have often adrnired:your Paper for its zeal in favour of - theConstitUtionin Church and State, and for the manliness with which it bas occasionally condemned.several.measures ministration, • Which Shewt that, -while you are free from the spirit, of party, you are at.least re solved not to, be the tool of power. I have also admired-you for being exempt from those .per , ry tonalities which have too long disgraced both parties, Illose contentions have interrupted, the business of the .Country, and excited divisions among the people. . With this opinion of 'the temperate forbearance of your Paper; I was not a little surprized at a paragraph .which it. con tained this day, in which you have brottiht• the name of Mr. Bito'not.rAst, one of the most learned and able Members of his honourable profession, and one of the - chief ornaments of the B r iti s h , . genate, into compariSort with CARLiLE, Lime Most blasphemons wretch that this or any country ever prodticed. Surely, Mr. Editor, you suffered - your zeal fin' Trig CHURCH to transport you too much on this Occasion, and you cannot object to a few words in reprobation of so unguarded a, corn parisor: Mr: BIiOtIGIAM'S abilities are so con spicumis in the eyes of the world at large, that no eulogiuM tan be necessary froni an anonymoul Correspondent, but it is 'well known that no person in private life is More ready to dolind offices, and. that none is more zealous support the true• interest of the State, than that Gentleman. But, on the occasion alluded l • to ~k :tounn.tm was employed in the exercise of his profession, and it was surely his duty to exert himself to the utmost in support of • his Client. Can it be said that the Members of-the ,Church are sufficiently active themselves in op 7 posing such miscreants as C.IRLILE, and in en deavouring to counteract the poison which. he and others of the sarne'diabolical gang are constantlf pouring upon the •pubric ? Mr. BRouall.tm deed made some pointed comm...i. t.t... duct of Ecclesiastical concerns in general, and -particularly as related to the diocese of Durham, which are W'Ortfij- of the attention of all tO whom 'EcclesiastiCal Concerns are entrusted thtenghout :the kingdom; and which; . properly attended to. may lead to useful and important regulations and improvements. f shall consider the imme diate insertion of this Letter as a proof that you regret the imprudent haste' With -which the para. graph sviii : h., in in y d O e u e r d r i p s er to ? thi s o f oft i n d t al o w c a a s' se writt inth en e t!id icon duct Of a daily Journal ; and that it was not 'the issue Of your own pen, but that you were most probably induced to insert it by the influence of over-zralotis Tory,.Who, perhaps; has often Smarted tinder the lash of the distinguished Coon set Whose name has been so grossly insulted in being brotight into any connection with a wretch Niho appears to be not Only the determined ene my of our religious faith, but of the very exist ence of religion itself: Chapter Coffee-House, Aug. 12, 1822. VI NDEX. MR. BROUGHAM. FOR THE. SUN. EDITORL--For many months past I have been a constant reader of your Paper, which I Lave admired far its liberality, loyalty, and inde pendence ; and especially , for having thrown open its colurnni 'for the free discussion of ail subjects connected with th e Welfare and happi ness of the people, if divested of personal hosti. lity and rancour. How great, therefore, v$ as ,my astonishment on perusing in it, this evening, an illiberal' attack on Mr. BaouGnA,m,for his recent speech Wlr..u4i4sls case at the Durham AssizeS; and the 'degrading comparison viith which it is accOmpanied. I regret this exception to Your general rule ; if the writer of this ',Paragraph aisapproved of Mr. Bitot;Gli.tm's Speech, it wag open to him to have attempted its 'refutation ; hut if . th:nks he prornotes the trtie. dignity and cause of :the Established Church by dealingin abuie avt per- Sonal invective he is egregiously mistaken ; for the GREAT BODY of sound Church Men do slat shun, but court inquiry, cunsciousof . the stability of hi foUndation, and its i n h eren t power to resist, successfully, the attacks ofitifidelity and schism. I am sure von Will regret the inadvertence 'under which this paragraPh became inserted in . your Paper ; for, hOweVer you may differ wifti BROUGJLtM in the general tenor of his politics, you must admit that in 'Private life no man i 3 more universally esteemed than he is, for . hit social and friendly disposition and , that hi s education, learning,•and talents justly place him high 'hi the estimation of the ptiblic. Series Coffee house, August 12, 1821 * *** Our first Correspondent is right in his conjecture. The paragraph in question appears to have been 'hastily written br a Correspondent whose communications we have long bediA:- customed to admit, and on . oaf 'part was too'hastali We join in respect for the talents ailetprivate BAOUGLIA3I*ith the 'writers of the tiro precedindletteii