The Express.
London, England, 1847-09-15 00:00:00

CUSTOMS DUTIES ACT.

Ste,—Permit me through the medium of your co-
lumns to draw attention to a glaring instance of the reckless
and oppressive manner in which the Board of Excise encroach
upon the functions of the legislature, and arbitrarily sport
with the property of the subject.
An act was pawed last session (10 Vict., c. 23) entitled
"An act to alter certain duties of customs." The history of
this act is generally known it was one of the concessions
made by government to the planters, merchants, and others
connected with the sugar colonies, in order to alienist* the
pressure they were likely to experience during the transition ,
from a restrictive to a free-trade system." The preamble '
declares that the duties enumerated • in the table to this
act annexed," shell be levied upon " the goods, wares, and
merchandise mentioned in the table to this act annexed."
The only articles mentioned in the table are :—" spirits, or
strong waters, the produce of any British possession in Ame-
rica," not being sweetened or mixed spirits ; rum, the pro-
duee of any British possession within the limits of the Ewe
India Company's charter," rot being sweetened or mixed ; 1
and " rurnebrub, however sweetened, the produce of and
imported from such possessions." These are the only
spirits to which the provisions of the Customs Duties
Act of last session relate, es to which they can be mad. to
apply without an iniquitous, illegal, and unconstitutional
perversion of the expressions of the statute.
The meanng of an act of parliament must be sought
within the compass of the act itself, and therefore I would
be warranted in stopping here, satisfied that I had proved
the provisioas of the Customs Duties Act to relate to colonial
spirits, and to colonial spirits alone. I may add, however,
that I have the authority of the various minters of the re-
spective deputations appointed to watch, oppose, or support
its progress through parliament, as also of several official '
persons, that in passing the measure referred to the inlet-
lion of ministers and the legislature was to eoliths its appli-
cation to colonial spirits.
It so happens, however, that in clauses 3 and 7 of the set
the word "spirit" is used without any reference to the table
annexed, and without any qualifying epithet, such as " eo/o-
Mal," or the like. Clause 3 enacts that no spirits imported I
into Great Britain or Ireland from beyond sea shall be seat
from Scotland to England or Ireland, from Ireland to Eng-
land or Scotland, or from England to Scotland or Ireland,
unless they shall have been duly warehoused on the first ire.-
portation, and upon payment of the duty exigible in each
of those parts of the United Kingdom respectively, on entry
for home consumption. Clause 7 enacts, that no spirits
whereupon the duty imposed by this act shall have been
paid " in any one of the ports of the United Kingdom above-
mentioned shall be carried to any other under penalty of
forfeiture. On the ground that the epithet " colonial" Is
not prefixed to " spirits " in thew clauses the Board of
Excise interpret them as applying to brandy and holland'
as well as to rum. The consequence is a most unjust, vexa-
tious, and oppressive interference with the internal trade of
the country. Daty paid brandy and holland, are me longer
allowed to be sent as formerly from Scotland into Ragland
or Ireland, and from Ireland into England or Scotland.
There is no differential duty on brandy and, holism* and
an unrestricted trade bas existed in those spirits since the
time of the union. My firm, and many others engaged in
the same business, are seriously affected and injured by the
unprecedented interference of the Board of Excise with their
trade, by applying to it the regulations of an act intended to
apply to a Clan of spirits subject to suite) different regulations.
" The duty imposed by this act " 1S not paid on brandy and
hollends ; with what show of justice then can the Board of
Excise subject the transmission of these spirits from
Seothind to England, for example, to penalties only enacted
against the transmiseion of spirit' liable to "the duty
imposed by this act ?"
Yet in June last the order of the Board of Excise subject-
ing the internal trade in brandy and holland.' to regula-
tions enacted exclusively for colonial spirits was issued. We
applied at the time to the board to pant permits se Ismeasig.
The only answer we have yet received is that " the mese is
under consideration." We have applied to the Lords oldie
Treasury: their answer is—" They are advised that by haw
they have no right to Wafers." Similar mamas have bees
obtained from ttia Mend of Trade.
There is then se sthesties teethe lawlemdetheitht etas
Board of Excise. The *alma of the Bird et Bait meet
have had, ex officio a prisidpsi head 111611/11( lie Orsems
Duties Act. lie in'aintsfes that the Lid end Ti diens, bath
a range of application never dreamt of by ibb Willa who
introduced, the West Indians who soppeelni, or the distil-
lers who opposed the bill. What is the amid= seentelly
suggested by this circumstance ? That be bithedemally pr's
motel the vague phraseology of these ethers with • pre-
determination to take the advantage of it he now does,
although he thereby cted tenous injury on many re-
speetable merchants foe the benefit of the English distillers.
I lay no strew on the circausstanoe that the latter class have,
from their local position, more ready scow to him.
I ask you to We publicity to these remarks ; for there is
no chance of obtaining justice at the hands of official men,
unless when we make them feel that the community at
large are aware they have placed themselves in an equivocal
position, either by committing or permitting ipjustice.
A SCOTC/1 SPIRIT lii.lloll,lft.

IRELAND. •
Dosint, Barr. 13.
The poor-law guardians at Galway owe nearly
7,0001. ; they have struck a rate of 3,0001. and up-
wards, and there is an outstanding arrear of the former I
rate amounting to 3,0001. Of course they have no
cash in the treasurer's hands, and consequently all
their supplies are had on credit. They find them-
selves in difficulties. Dr. Phelan, assistant poor-law
commissioner, stated some days since, that he knows
nearly 100 other unions throughout Ireland in a
similar position, and suggests to them a plain cause
why they are so, and a plain remedy. The unions
having no funds in bank are obliged to purchase
supplies on credit, and to pay exorbitant prices.
In this way they are always in debt and
difficulty, and the burthen on the union is
ultimately greater ; for whereas the cost of mainte-
nance of a pauper in Dublin does not exceed Is. 9d.
per week, in Galway it reaches 2.. 80. per week.
The remedy, of course, is to lay on a rate, which,after
making every allowance for non-payments and in-
evitable arrears, will leave a surplus, and enable the
guardians to start with a capital It would be well
if the commissiimen could force guardians to adopt
that course.
We have ftirther evidence today of the activity of
the 130ars1 of Works. The final notices for the drain-

3

age of Lough cerib
.`eve been published, and the
work will Immediately be undertaken. In Dunmore
also, in the county of Galwa the drainage is about
commencing, and the local paper; which has more than
once complained of the board respecting it, to-day
admits that the delay originated ift other quarters,
e., with the proprietors.
A return has been published which exhibits the
working of the Temporary Relit Act in the county
of Wexford, which comprises four poor-14w unions.
In two of these, New Roes and Enniscorthy, Liu• pro-
portion of the population to be provided for under the
Temporary Relief Act, was one-fourth in each. In the
first-named union the population relieved was'
18,730 ; the government advance amounted to
17,2494 The rate for repayment amounts to 3a ltd.
in the pound oa the valuation. In Enniscorthy the
population relieved was 16,413 ; the advances made,
11,8114; the rate Is. 10)d. in the pound. In Wex-
ford union the population relieved was 10,880, or orie-
fifth the population ; the advances, 7,8934. ; the rate
to be levied ls. 41d. in the pound. In Gorey, three-
fourths the population sought and obtained relief, or
29,292 souls the rate here will be Is. 10)d. in the
pound ; the population being leas in proportion to the
valuation than in the other unions.

Sir John Burke, Bart., father to the member for
Galway, and uncle to the Marquis of Clanricarde, is
alarmingly ill of apoplexy and paralysis combined.

THE REPEAL ASSOCIATION.—Tbe usual meeting of this
body sou held to-day, Mr. James Fagan, M.P. fur Wex-
ford, in the chair. The proczedings were not of an im-
portant character in any respect. The rent amounted to 701.
A MODEST PROPOSAL.—An enthusiutic gentleman writes
to the Freeman's Journal to propose a subscription for Mr.
O'Connell's family—a bagatelle of 100,0001. Tht task, he
sap, " is as easy as it is pleasing. Every person who chooses
to prove his love of country, and his gratitude to the successor
of the purest patriot and greatest champion of freedom that
Ireland ever produced, can do so at an imperceptible ler.
If tiO united contribute • pound, or if I in 80 give but a
pound, 100.0001. would be raised by the Irish people. Two
aids are requisite; but these two ore always foremost when
the voice of their country calls—the clergy and the press."
When it is remembered that the subscriptions for a mono-
' meat to Daniel O'Connell himself have not yet reached
3001., the gathering of a " plum" for his sons, though it may
be extremely " pleasing" to the imagination of Mr. Amscus
Patrics is by no means** very "easy."