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

•
and the impracticability Of liiittietvieg it otherwise than by
an oadirldettdatleurity in the management of each branch of
the r , be eorriet, ft must be evident they, will be ap-
plicable to the two separate Boards which exist fa Siotialid
also, sell that the generel'plan of iseorporation will not he
gempteng rubes those Boards see likewise egstiraced Pw Ti.
The extension of the powers and duties of this Cornelis.
Woe to the Revenue departMents if Scotland, has taken
place too recently to admit of our having yet inquired fully
brio the details of their establishments or haring bad as
opportuoity of inspecting them permeally. We have, how-
ever, doritred sueh information 'respecting the gegenl ma.
sirigemeat of the Customs sod Feces. She only breeches of
the Reserve le Scotland orliniaistered by separate Boards,
from the Papers sneezed to Ilse Report's of the Com.
soissirseva fur Itmeirlag tete the Customs and Ezeise of
Euglitork sod from the perilousl examination of the Chair.
MN of the Excise la Seethed, that we ter! fully warranted
iti usaltiog it • pert of oar getters' reeommendatiria, that
the Swards of Scuttled should be united iu one Commission
pith those of Eoglaed and Ireland. Stich as noes, with
respect I. the COllOOl In Scotland, appears to hive heea
cootemplated by the Commissioners to whom we have el.
hided, from the peerage which forms the cooclusion of their
Report upon that deperteseet.
Berme we proceed to mph,■ the plan by which we are of
*pelts's that the Commissioners of Customs sod Excise boob
of Scotland and Ireland may be comb tell with those of Eng.
laud, it may he proper tried, to describe the origin and cos.
'Welton athirst Boards In the Iwo countries respectively.
By the Art for the Vales ea England and Scotland, the
Revenges of the two countries were Incorporated, and the
same rates and duties were therilfter made ps)able throat!".
not the Coiled Kingdom, with certaio exceptloos parties-
lady speeded is the Act.
The Rogilth Boards of Customs and Peelle were there-
spoil directed by the T 000000 y to report what, is their j•dig-
meat, would be the Attest mride of managing those Revenues
in Scotland.

FUND their Repeals It appear', that at the period of the
Union the Customs sad Etchre In leafleted were let to farm;
and that the Excise attire were collected wholly by canape.
"Won, aliboogh establishments fur charging them by *meet
sad gasge existed at Ediabergh and at other priucipal towns.
Commissioners were thereupon appointed fbe ibe futon
wissagenieut of these duties in Seetiered, the impactions for
which were prepared by the Boards in Eogiand, with • view
to establish them spot the same principle as their own; but
with powers to continue the they existing methods of tom-
positiou and farm in Seothisd, wherever it might be deemed
expiates', so as gradeally to introduce the English ordeon.
These Commissions cupolated of five Members for each
branch of those Revenues. English officers were sent to
Scotland to occupy the visceral places under the new
Boards, and persons of an inferior rank is 'ribber deport.
meat were appointed to assist in iutroduciug the Beglish
methods of collection in Scotland.
la the year 1722, • considerable ebsitgetook place is the
Cominissiou of the Customs, by the incorporative of Abe
Board* of England and Scotland. As Ac of Parliament
(9th Geo. I. cap. 21.) was passed, giving guwer In the King
to pet the management of the Customs of England and
Scotland a under one or several Cositniesims, as his Majesty
might, fro. time lo time, judge Vs be poet for the &drama
Cage of trade or the security ut the Revenue," and
4. to appoint such a samba of Commtssioters as be might
deem netensai.y."
The Eggshell Board at Ural time consisted of seem mem.
beer, at salaries of 1,0004 a year each; and the Scotch
Boards of five Conasossiomies, at salaries of 5001. a year,
lecludem an allows/ace df 1.01. for the management of the
Salt Untie.. The joist Commission appointed under the
Act above referred to was composed of fourteen Commis-
*looms, all at the salary of 1,04101 a year; and it was pre.
scribed to them by the instroctims is their palest, that
seven of them should have their chief residence in Loudon,
sled See in Edinburgh, sad that two should be disposab'e
for attending the duty of the Customs at any of the outruns,
under the directiou of the Treasury. They were, however,
all invested with equal powers and authorities for the ma-
augment of the Revenue is all parts of the kingdom of
Great Britain.
The Cutouts cootimed to be thus governed by one Com-
mission till the year 1742, when 'epos me Boards were seats
appointed. The Euglieli Board was thee made to consist of
nine Commissioners at 1,0001. • year each ; and the Scotch
Board was restored to its otigioal tonotitution, in respect to
the number sail satiric, of the Commissioners. No altera-
tion has since taken place, except ins the augmeataties of
the salaries.
In the Excise there ha. been no chyme is titre constits-
tlus sad powers of the Curomissiou from the Union to the
present period.
These proceedings soul "trans.-meats appear to have bets
directed throughout by an intention of establishing and
maiutaiming the collection of the Revenue in Scotland upon
the same principle, and by the same regulation*, as in Log,.
lead. It appearss also, that the. Treasury have kept is view
the importance of such an uttiforesity, and have from time
to time adopted measures for preserving it. It Is owing to
that disposition, we presume, in your Lordships Boyd, that
practical officers from the English establishment have hers
introotheed into both the CoMmissiots it Scotland. But
sothlibetendihr all' 'kW preestlioiiiiollte formatio4 sod
deriristy the toollionbliee of tbehe 'serpent: Board, we find
by the lettere' from the Chairsitan of the Customs In
. Scotland, sneezed in the Repent of the Commissioners
of`'lriqtary Inlet the Commits of &resod; and also (coin the
evidence of the Chairmau Or the Excime in Scotland, sod of
the Sullcitor of that depart melt is Emitted, that considers.
ble differences 31111 prevail Demises their praktice and that of
the English Board.. This affords it strusg proof of the dif-
ficulty, if not of the iterposilbilily of stalutainhog' a tom.
plete uniformity of method thrombott a systeni administered
in difeemst parts by practical authorities Independent of
each other.
lu Irelasid the Board. wevete4ltaht euoiditited under the
authority of as Act 'of ther itik and 151 h of Charlet fl.
•Idch the Croon was ettheitte4d to iippohot sever Coeseilia.
Motets of Customs, and five Ceinistestuners of Excise ; two
distinct Boards, containing altbgether twelve ICommtodoners,
might have bees therefore appointed; but it appears the"
the Craws exercised the power vested lo it to the exits'
only of appointiog by MS, ',even Commissioners of
Calla**. Ste of *boss Were by the tame lostinnient
.consti-
fated tonnilaidonerifor asaitheng the Excise Revenue alto.
The two'Cuniositeloiserieortimed to he appointed In this
ethisnet to the year 1789, when the number of Commission-
ers was sugmesied to nine. The business of the Customs
and the Excise was then 'divided, nutter instructions from
the Government; and the rerreetlve Boards were directed
to sit sod act separately, although still 'partly composed of
the singe Members.
Shortly after the Coln* (in 1801) that division of the
buttes* was laude more'eunaplete under the directions from
the Lord Lieutenant; and in 1807 the Boards were entirely
arpanated, by vie the of on Act of Parliament, which gave a
power to the King of oppointiog seven Commissioners fur
site management of each Revenue.
Finally. we nod, that after the inquiries Into these depart.
meats is 1819, it was determined by the Goveroment to re-
duce the 'thither of the Commissioners at each Buena to
fire, as vacancies should occoe. In pursuance of this deter-
mination, the Board of Customs now consists of that tombor,
and the Booed of Seemed Ma Coramisatemers only.
These branches of the, anemic are thus at pretest moose-
ed, throughout the United Kingdom, by 19 sod 20
Malmo respectively.
Cominfariethers Co. wissioners

11 Gli Si {MIS . of Lzrue.
England....
Scotland
!Deland a•.•,•••,► 5 •.• 6
—l9
Epos the ground, wbkh we Wive eresily ry fel►j ew-

pleinect, IttIIPIIIIII *Ali life. shim Sifikti4 &Antis-
eiders of Kariba, sod eintelosaGisiatissiomers of Customs&
thr Aistribtinqdy itf4P.
_ClieurS.l • 41°""iii•litoitr".14OW .wipe,
firrisat'of . ahead! bt appointed fie tan
W,yvont !mi XVidocib. unipa -
i to grant to Veiny by Pertiamest ot *At;
a PlirP"e• . • • , i • •....s1 ••ii
k 14104 commiselps ohOultl .geosint of Ihirgeem Coq&
1 fills Wily* oil the Pool', hOW tented is the separatty,
of England, trollied, oad..Seellands se *Bich mg
Zwitsilt7 Iti"etro tglopneaUsfiZtll7.lr4tue.ibese 11Pes4mes
ttal le Pheb of tisalo Geolral..Commgrelose should be
t: finned ?sitar heal Commissioners, luteisg an the paper. le-
i qu*iiie fur acting .lie caojuamium retth
,arig,,gmq or, mop, pf
. the Members of the General Boards in Inland sad is. Scot-
leaf may. . . •
igliiii4 ..• .1 •,...! :.... „
~ 1
That from each of alm. sods masseamitplyskjppo
Commissiourr at, the kiwi . 14 slow he detscheala ging
resident in Irekto ead,ope In.Serstioad. .. .„.‘
That the slime amid Commissimeer skald Mot. 1, airy
ewe reside more than three peen consecutively I. .reiu4
or Is Sentlasida the Welkin Lof that 017 Wog "WA!"
among the Commissioners tbemeelvss,osbject to the improm
butler} of the Treads: ~, 1 4 . •. . - ..,, • • -1
t tise GeOcrol., salliostkeiffk.oll4l..llll,M=b
rive
deed le Ireland and lee . pool said respetimely, Ago
ed by two Local Commiseiosers, with whom he Wlti",
cud form a Beard., „_
That the suthoriay pf Legal .commiselmeart of each Re-
!rose should be, Limited yal :Ireland sod Seotheial, and mem-
MP, to, thitso iwo.cemstries a, frame oat mike other of which
they eigild be removable at the pleasure of the General
Board:
Vol the Boards, foringd.by the general sod Local Com.
1.14.410••• f! ioiligisad,aud Scptlaskolionid bows powers to
914.100ebA1 fifillee .ree the Colhictio• and manages** 4
the Kewanee", as fully as the stsplirato Boards now hare.;
except *to fregaieg.nf general dieraireilem Red regelmiume.
which.s6ald base so validity molematiped by a quorums(
the General Board.
That 111 tett" of these Local 16'4e be shoold valid by
the signalaretqf any two of *three; hut that the General
Commissioner should have • power I. May Ale decision of
the Ism Local Contruiesionere in e.g cost rheum' I.e may
dills is opinion from them, siatil tete/mice may be bad to
the Board in London.
That Reports should be made periodieally by the Com
misnames' in "relied aid Sertisod rep the Board in Louden,
eshibilieg statentest& of anther proceeding*, and copies of
the sminietits of, their declaim's; and also, that copies of all
sccouots relating to the respective eevessies, rectieed. by
Mtge Local Boards should be trammitted for registry is
Lamle..
That the Loral. Boards should be mode subject to the so-
thority and instructions of the Genceal Boards, sod be oblig-
ed to carry noir direttioos into execution.
That the General Boards 'horrid have the power of trans.
freeing ell officers attached to their respective Reentries
from one station to another throughout the tiered Kingdom.
Is this plan for eitablisitiog two General Boards for the
lessagetnent of these Rectums% we have suggested that
the Local Boards for Irelaad sad Scotland should be partly
eonsposed of Commissioners baying a more limited au-
thority then the Members of the General Boards; be-
tam we think that such a constitutive would be the
meat egnsistest with the enbeirdinate sad exemnive cbs.
ratter which it le iodispensable that they should possess.
In coeformity to the principles which we keep in view,
it should be will Ml4erstred..4hat the authority exer-
cised by these branches of the Gemara' Commissioners,
is intended to be entirely &rived from the principal
Boards. The weighs of their proceediogs would thereby be
increased, while their own seporsto impeetasee worth, be di-
minished. If, os the Misr baud, 'bey omogiotml of Camminis.
Moneta all of equal rash with, abseil of .He General Beard,
they might be indwell, opus ileemesseel debit equality, t•
assume a power of general ratrulatkin, whack aoissithstand-
bey the uticaMonel shone of.Contitiniteweelli 1101,11 d Probs.
bly lead again, in the everted time, to all the incouveol.
totes of isulependent Seeds..
, The 'klieg of thecaeasoleAritmenis would natant so mock
the eornsgeternt and matitenepoo of roles ad 4g/relief's
sot frimed by theinselves,lion emaeatieg from the Gesel'',
Board, that persons possesses; the experience of Foamiest
officers would be peculiarly fitted fer rho task of asiiniag as
Local Commissioners iti the discharge of thsua.. Offscere of
sperit from the cla•ses next in resit tot the Commissioners
midi, therefore, with great advantage to the service, be pre-
empted to those initiatives. • -/
We live beers geidd WA* some general principle in
iiriestiug Ike o mishit:Of •Illite toSientariouere for the Logal
Boardi, as in recommending the mode of composing them.
We deem 4 of inip.trisece that they should out be more than
would be strictly necessary for 4re:emotion of their Amite,
making engravee for the occasional absence of one Commis.
'ismer. They could thereby be kept. more decidedly Gabor-
Mame, suit perhaps more affective for Sher proper parrp.we.,
sups.. immerse, assollters at public Boards having rather a
teudeucy to produce delay and laxity in the proceedings, thou
to promote dispatch.
In suggeatiug that thirteen Comosissioom might be a suf.
Scient number for the Gummi Board*, we hove been guided
by the consider:mots, gam to timeline now employed at each
of the &or& in Luglaad, an addities of four as the least
would be rcquis;se to eatable therm insistently to detach one
member to Scotland sad one to Ireland ; and at the same
time to provide for the additional berms' crested at t'ie
G I Board by the change. But we do sot offer this opi.
Nina with entire et/matinee* that such se oddities would be
sufficient ; sod •Ithough we are far from uuderratieg die
importance is point of economy, of limiting the somber as
strictly se pmeible, the doe collection and 'management of
the Reiede„istearted to these Bawds is us go march greater
nutmeat, ay to under that a cunipataiivelg sienernaate emu.
aideration. We oilmen,. however, that the salons" of Muse
additioual Commissioners at the Boards is Loodou should
aim be higher -4,2001. a year.
. cooetdiring its Wel ght.of bosimess, mid tbs respoesibility
which woutri.fall sus nee Comptiagiorsers fieurrhed from the
Geierul 'Boards, arid the iacotivesiescre isgideutal to such a
service, it might 'be proper to make semi increased elem.
sauce • fur a, ad also to exteod as deem the advantage of
official residences at the pulite engem& 4...
Tao salaries of nut four Lem' Coomisimien d ads Bead
should eat exceed litboLlC per peseta. , • .0-, .; 1
Upon this, scale she perineeest,Mbergo ef the Gem's'
guards Ittmpid.lie.Pits inagi.the, twat impetrate of the several
Beards sow existiou—the difference being unon the whole,
for the two, brasetre of •Revenne, about b,OOOl. per to 1111 l rii.
Bat we are aware that for some time that drforeeice noel..
be &Wei bed..er sesorly so, by the chow to- be Wormed fur
compensations to We Commissioners whose seances would
be dispensed with.
It seems Mamie superfluous, liner what we have stated re-
spectiag the system ut nisoamment sod the depsetivests is
Irebtlet, to recommeod that the .resideot Grovel Goglists-
gioners in that coausry should ingeritehly be selected from
smog( those members of the Boards in Loudon whir may be
presumed to have acquired by experience a competent know.
ledge of tlis English IniSielei ; asdthwt amen the sew regain.
Lions are fully established,. one or more practical. eaters,
selected from the Emends breech of the estahlieLnient,
should occupy the rhief places of control immediately
under them. When no ograbicred system strait have bees
matured by esperunoe, ihis provisiim wilt he ao longer
secessary, for the distinction bitwees British sad Irish
ulficeis Will (lieu base eased to egret ; they will ail be
Deciphers of the same eitabbehmeut, distnbuted and pro.
rooted indiscriminately. according to merit sod capacity,
thrnsighost the United Kingdom. But although we advert
to this as a greed beset. ultimately to be obtained, we are
fully aware of the slow degrees by which eke intersalstare of
toe estairlishmeote muse he aimed, said We eat:mime pre-
caution with whale it mods be.regitisted..
As the adoption of Ibis
lag with the services of s t °orderable number of ilierom-
nsissionsmeave lording places at the nweell Boards of ascii
Ilevesee, it is uscesimuy that we Meek' obviate the cogisibbr
supposition 11141 Ale aualem)edata the retirement rig wil these
Conarmseiooers tram the *Ole, and trial, Boards .lure.
Such *a straageweut. Ina not catered Into our view., The
pettiest etwiditios of sheltie's Revenue departments has bet •
traced .to causes ter which the *Mating Irani Bends cart
hardly be ntid.respirriuble; and so• far as we mop he war.
raster by what Imi ramie before as, i• *arrested/a' es opiates
of the Irish Commis:.lcor:• in general, se shuind ref.! bvuud

h.;

....-

._ . _
Ile heltr nett fainieroltle tenimory lb Aide IttillciAtCyPiel
i would honnuaudeot writhe/ Inca pyinuainialpyrvarptistinnaosi
Asps is the noised Consminiuno. The Members of the St'sight
fillitde *mild tone ole loillepetable eleiM tb 'be inottifittelad
'ilffiffiglimarsme•lespartiality no the ne* erraigements., ' ”trt I
. INt although it has been necessary for us to may Abe,
lonia, in eider to prevent a miaunderstandiag of ottv inter.
iliono we Sc? minstions that it is nut within otitc province In•
{My more on this topic, nor to offer Any eheeryalions ups.,
'the peculiar importance of Oiling the General tends, at
this essnmeneensent ,of their iustitotion, *flit ixendlenien MIN
approved arability sold experience in the Revenue business. - o
It ii incumbent upon us also to advert, iu this piate, to
the expedireity of mishit/blur a sufficient safgultril sgaitillti
the diapereitiors which might be expected **omit in Bose&
haviegtheie residesee in London. to encourage the employ-
Mont of Mitre' of Englund, in preference to those of Scut.
limier Ireland, in the service of the Remesre. : This is it
point to which we attach great lemur timer, aad we are anxious
to state that soy such partiality would be directly opposite
to the views and feelings with which our necomerfeerlosion tlf
the.. measures is accompanied. In order most effectually
to obviate such a tendency, we are Of opinion that
the nomination to all the lower situation, sili• thee in tire
Customs@ or. Excise (tbe birhest executive officers being
under the mew regulations to be tilled by promotion alone),
, Aorta be so far subject to the control of the Government, as
I to give wimple power to year Lordships 10 provide fee the
entploymeet of natives of Great Britain and of Ireland', iu
due proportions.
Thete is, however, a port of the polest dirty of Om Irish
Boards which the reduced nembet of Commissioners might
lot suffice fir the perAirmance tat, aid the &le discharge of-
which nest 'bevels,. be presided for in another issanott.
We allude le their fractions as CUnrie of Judicature.
In England the Comminioners of Excise constitute •
Court of Justice for the decision of nerds Minims f• that
Revenue. Their judicial fimetiors are chiefly exorcised
wpm preoccatioas which arise in London. 'nurse which
nom I. the moish7 are usually tweried before the Magi.
Meant. Bat all eases which are of superior importance, or
have any special difficulty attesdiag them, are conducted it
the Coen of Exchequer.
The Comissisnowere el Centime in Rowland haven) week
powers. .All legal proceedings for breaches of the law re.
kiting to that Revenue, are either summarily decided *pole
by the 3lagistracy, or peuseruted ie the Court of Exehn
goer. • ,
to Scotland, the judicial functions are not exereleltd by
inks Commiseiwir, exinsill is the case of nertabstileiviets
against the sail laws, which the Commissiosere of gatiat at
Ediobergh were by • recent Act empowered to take cogni.
rune of. The duty of al tendiag In Nein hie bee. trifling:
la all other legal proceedinp, the Boards is Seethed have
recourse to the Magistracy, or the Cuert of Exchequer, sc.
eordieg to the importance or difficolty of the case. • • •
la Irelaed, the Boards both of Custome.and Excise sit
judicially to hear Revenue carats arising in the DeWitt
District; Ned Mere are Courts of Sub-Commirsi tttt era, con.
posed of the,prineipel officers in each Rimowee,• to try web
as arise in the country, From the sentences either of the
Chief or Sub Commissioners a power of appeal is giveh to
Geaseliniomers appointed for this piopose io Milli% is OM
same Manger as from the English Band of Excise to•the
Commissioners of Appeal in London. The powers of throe
Commissioums of Appeal are of the same destelptioe, sod
their duties nearly equally light im both countries. They
consist of five Commissioners is each. But while the sals.
rise of the Eagle\ Comennioners are only 2001. pre annum,
subject to dedoctioos Moto of Ireland have 8001. a ye.r
each : Moe furnishing another Matinee of the disprupor.
lioone expeenveness of the Irish Establishineuts, as cow.
pared with the Bowline.
Of these Revenue tribunals is Ireland, the Courts of Sob.
Comesissiosers sppearto be peculiarly objectionable in the
piluciple of their constitution. The progenitors in alt
causes that come before them are Revenue officers, and Re-
venue officers are the Judges. It is true, that provigion is
made to peeves* those who sit as Judges from beiog lute.
rested io the specific cause' which come before them; but
they are 'connected by habits of intimacy, and by a simi-
larity of general interest% with the officers who me the par.
lies is those tars's; red they must always Gel, that also
questions upon which they give judgment in favour of a
brother officer on one day, are of the same nature as those
upob which the same officer may, on the next, be appointed
to pronounce sentence between tbeemelves aid some other
defendant.

We are to'd,lsowever, that this saisendoosirlbikdal has
sot beat. foetid practically to products the degree of injus-
tice which might theoretically bo expected from 11. This is
to he presented, it is said, from the eircesititece or Its' not
lonia' been much sosapisieed of. We attach bilk wrethe
to a conclusion sport that ground. We were is like marato
referred lts the gent rat absence of complaint on the part of
the inercbauts foe a Kw! that the Officers of the'Cisetirris
were nut negligent or irregulsr in the charharocuf their
duties. The examinstion, however, of the menhirs them-
selves coutioced as, that if sorb Complaint* were wittier
loud our frequent, it was sot because tbercexisted no ground
foe their, but beesuse in Ireland complaints agnidat public
officers generslly ban hitherto been esteemed tot merely
hopeless but dangerous, as being more likely to product
persecution from the barrier officsrs, Oulu redress from Ober
sop dors. r ri •tto- • g •
The difficulty whir* opposes• itself to au alteration i• tor
these Courts of 150 b• Commissioner, with • sit •of ply iog tM
admintslratiou of she Reiner Laws in Ireland upon the same
fouling as. io ,England • wit& reopen to the co onto y diatribe,
is the want of a magistracy is sill respects similar. It bait
been suggested that as beriorment might be aril, by Or
lot lion of Assistant Barristers, in lira or in ailed thole
Contr But ow there Ise Bill now berme the Leigislatere
fur introdeorg sore improvemeuts iii Ike 001115,1 rd bright-
teary of Iselsad, it .will be more adileahle rd deferthe'
sideratiou of soy measure fur that purpose, until 'these
kgislative improvements shall have been effected, wlselt-lf
may be sent he what as eeeee the disposal of the linear,
oat of.Daibliss may be best adapted to them. . •
It is to be observed also, that the mode of trying Thorne
estates in the country would not of necessity be off/Yea by
the attentive of Oar Loral Boarder 411se etrelsetiost ortheir
members iwitald tut ly 'modes. anew as nage meat of the Dub.
Ito juriticlictioo indisperalsk. •
We have had tinder our consideration two plaits, akar.
tad to relitve the Chief C.ormissioners from ibis part atlisie
pretest duty. Oat of them is a proposal eabmitted •to Act
Lord Liessessui, *which has for Its objert, to
Commissioners of Appeal the judges iu the first Maher,
sad Su •esable the parties , to appeal 'foods thokteibarial
to the Court of Exchequer, with sore abridgeseet of
the forms and expenses beloagiag to the proceedings of
that• Court. The other is • saggestioa from Mr. Litstir
Vusber, • person iwbose 'Were, 'oh sit sccolialt; in
entitled to the pettiest weight, earl ono of the Board's
costive. Hisopisiou is, that she ossioist Mow tried lai'lhe
Court of Commissioners might be carried at eller into the
Court of Exchequer, under regulations which would eff.c-
rally guard the subject agaiust'any iocresic of delay or ex-
erm. This Ass appeared to 1111 to be by much the sore
eligible coons. It would net Daly bee relief to the Revs
true hoards, in their judicial dractions, hut would lead to
the enttra abolitiou of the Conimistire of Appeal in Ire.
laud, the :prove of which 'is about 3,000/. a year.
Mr. Leslie Fustres proposal will be found in bin evidentt
giveo before sis auescuil sorra Report. • The usher rgtes-
tom is which we have turreted is •Iso isonerted in oar Ap-
pendia, together with the opittious of the it nib law officers
upon if.
Weds sot thick it necesslry that we simeld state is on"
detail oar upinioos upon the respective me/hoof these plain,'
leveraunt we connive, that presioralyto the adoption of either
or tbent*.or of soy other resogropet for the tame purpose,
therilaject should be fulls enemiard and considered by the
new Genteel Solids ofCustuesti mod Excise, assisted by the
British and lush Law ()Scots or Ow Crotrit. ' • •
• &ask* atom itioroitasoly soda the limed; orikottoeeleil
ritle the oserehe of elect/ foogesustek reasetraingee will bb
raq oseloors.orlectiows wall he foopod.roetileobley is
_ .

cosioesissessoe of the sheratiso atlas Boardsalssioaoloes.
slims of flee airerelosisa is both apsolossists ore of this deg
aesiviios.s soilkiese shifts appertain to Ms sessesst weevils,
sad col issubos of dr itovosmoo isa Ihssatio- soli us Erlistwershi
Iss suoseptibtosii • saes soessiosSed isiostalleatiostooloNo;
ves it way to atoi demi sea astass, silo /avow io 61 *toe disuse
*bleb we iscossor. boom dos, is aseesso 'IM **gm-
I atious dud 'eductive, by which IbLe puts of the establish-

♦ 4.

- 411.

tpinistrutioa, an improved cotteetion
in Ireland, and • reduction of the
We have also kept is view the
clung, Is the nonstltutlo• of the Re,
the ether &heretic nt. of •hich en
bends its the conionescenient of this

""A- - -

. . • - ,1
!iftt. tieing: - hiti* l4jl(;,iltiritieiWilltitl, glif 'OM.
tettlry ban oht.rg ir ory,si,e,o,lll4,l4,mjit* .rtu.
;WM OPP° i ilh.d I, 1 ad N°."l. . ,
. yr the pricilial A Ili ie 'l.ll4l.ls‘64,ltitrta. illPf+iv•
tee entrioeter Ni ad fiftlithedielfiolier iliV'Emilt.li .31,14.
mtemiteeitum rote timtaig tii 'Odd treef3e;ebli *111141pin:I
NA fbe Reign de.iiidatW iii ih"e' eallilis tdiffroftir
whir exlstleg 'lMAikell the 'lfoigllsit Cod 'lsiah entice, ire
miner then Of lieldfighldluelphem the'it' it, pristegie er re.
I galittem. Rut ialinEkcin 'lsere an eitrer ilisiTeclietiii.
• Tliciielhad, insist ii the comblbed imhod of license
sod Minn (befilie adverted to) .hlth phi' ils in Ireland,
'sod not In' Efighted, led in the *shied system of nit and
Inland duties of Excise which obtain le &IWO aid nut
1 le Inked.
For the Ronne ete keno! hesitate lb einfmuerinte" ifitt. i-
ndite though grads's, sod cautious iellssifiliffef 'the ilig-
lish system of survey Won- We err.
iii *IA e.i...1
Doyle and Mis r. Carr thinking that It wein hist' be safe to
orebi
retitle% ice/natality the means which ' Dense system
affords fur nesting a pert of the Revenue fa Irtlasd. Bet
we are fareatty of opining, that as soon as the system of
surrey is well establhbed, the charge by wejof license should
be shandoned t as we apprehend that the system of Ii
must either be of se essistann to a system of survey, of it
most hare ktendeiny to relax it.
If the license is Imposed at a rate stalely mach below
what could he 'fielded on the average by the actual guentity
of the article pradisced, It must leave the whole besieges df
astertalnieg the reel duty to the Vigilsece of the nicer, and
under good Manegemeat the duty paid Todd In that else
always exceed the license charge. If, on the other heed,
the chine by way °finnan wire impend, es as to approach
very nearly In 'llie'setrost of the duty ee the actual prodeer,
it would gradually ',dace the tracer to rake the easier course
of releigg one it, end of sparing bis owe exertion. But
in Intros', while h world still produce no advantage to
the Revenue, it could not fail to operate very Injuriously
upon the smisonfactutere le general, by Bs unvoidable tes-
deny to nodes the trade to the greeter capitalists. '
' Preintilludieflents could exist seder a s'yetem of limns
telonlated nos the.steseet qsantily of any article that meld
be produced by asuman week, except such es could afford
to keep their masiefeeteries shifty' is activity, gad to abide
the thirthilion of the mean, with Inge stash, finned,
on their nods. The enternin of the smaller capitalist
would be craned by it. This in one albs perwieions effects
of Revenue regulilens, which ought most seditiously to be
guarded against: " •
That such ae effect hes bees produced in a considerable
degree in 'mind, by the license system, eves at the rates et
charge and with the envious which have prevailed there, is
apparent free" the Report uk the Bond of Excise, in *bleb
a very meat diminglies to the nether of ell evaders subject
to the Excise, sins The adoption of that system, is described
with expressions of satisfutioe perfectly consistent in per.
son who have only the easy collection of tbe R aaaaaa at
heart ; but is which, we presume, neither your Lordships on
Parliament, who take a more extended view of the general
intermits to the immensity, tould possibly participste.
With vespeet to the difference which exists Is the cellec-
tie' of the port duties, we eau only offer our decided opinion
that it ought mot to notion; mad that the Customs and
Excise should be employed in she (*Beetles of their several
revenues with the same limits as to their lespeetive opera-
tions in Ireland as In Great Bents. t it may be
more conewiest to adopt the division established in Ireland
between these two departments, where the Customs aloes Ira
employed upon the easel and in the porta, while the Excise
bare eo concerti but with the collection of island deties, or to
extend to Ireland the English printiceof *king • part of the
Insportstin dean by the Costing, sod a part by the Es.
vise, it is sot within our provisee to consder. The Com-
mission which is sppoiated tootles ihi Sign Manual to inquire
into the Customs and Excise of England will, doubtless, sub-
mit to year Lordship* their .pinion epee that imported'
point, as It concerns the future shanagroneat in Englaud,
end the praetiee in 'seised will be governed by the ultimate
derision lake* upon it.
1 In both branches of the Revenue, however, the first pro-
i seeding towards the main of the departments, and the
establishment of • better spins and vendee In leehod, will'
1 he gradually to introduce a certain propestin olefins* of
skill and character from the British service into the most int ,
victim* places of cheek and reperintesdeen in that country,
while perilous of the same descriptin may be brought from
' thence to acquire by experience a knowledge of the English
I practice. The complete identillestion of the establishments,
by internarigiag lbe lower and snore executive members, sis

as finally to abolish all national diotioctions among the
callers of the male Revenue, would , by oweb slow
. .

illations, and with arch precautions as the isitigmeot andes-
pretence of the Boards must naturallyeuggest.
, We are well aware that whin these not and gentle] ar-
roograseiits shall bare bees completed, there will still re-
main murk to be dune, in the judicious adoption of the sub-
ordinate parts, before the new system will be iu full operation,
and productive of all the advantages which it mast ultimately
• yield. Many of the difficulties to be encountered are suffi-
ciently obvious, end imbeds will no doubt arise in the gradual
introduction of so extrusive a change, which cannot now he
anticipated. Rat we sell bee foiewre nor cam we imagine suy uli-
stscles to the enetessfal accomplishment of this great naeasuir,
of a magnitude sufficient to suggest to us the least appreteu-
ohms, or induce is ova belief that they would not be easily over-
come by the industry, the teal, sad the judgment of the Ge..
aerat and Lecal Commissioners, under the superintemliog
f m
unto
directions of your Lordihips. On the miser band, we must
repeat we coufident assurance, that neither skill a-
try, however inch fattish', and zealously applied, can, by
• Met* partial smendaseat of the existing managemetit of
the Revenue in Ireland, in tie present mate of separative
from that of England, reader it as efficient tad ecooomi,
cal tineMber of the general arena.
Of the riffect chick meet be prodneed by Ikea. Amapa
upon iudividual integrals and &elegy, we are cerlaialf by me
mesas ins' osible,-snd nothing short of • clear completion of
the great htnelit to be derived feuds theta would have in-
duced as to recommend • public meows e which may be the
'Meltable cause of much private disappointment sad intim-
meiewer. • lit the convention°, to be enticed for drone*:
lion of office, or fur the retirement of say individual in cue-
Sequence of these g I alterations, there will be (foetid
Ate libeled vernal to the chitin, tif the parties, in the tenet-
&ration that each allowassees will rut bit additions to
the existing public burdens, bet oaly temporary Minima -
noes of the large arnunot of eventual natio', which we sin-
(*limit colaletiorlafe at she result of this measure.
We horse lbws submitted the grounds capon which we have
ken MAI to euebider the itsvirporatims of the timers! cloardi
Of Newsome efinnegisout the Vatted Kingdom, as as iodtepen-
sable preliminary to the attatonsan of that uoiformity in the
eienercetent mid 'eullattiou of the public income, such
I was -couteinplated by Parkameet is the Act of ear op-
rnitilment. Ws hate ales submitted the outlier pf MLA
has appeared to ink after the fullest comideration, time
Most eligible 'Mode of- atcueiplishisig that iueurpsn 'lion,
as it cone.,., the two principal breathes of 10P km....
noe, the Costume and Excise. The other departnirm•
*ill be lbe subject of separate Reports. la framing a plan
fur that pawpaw, we have steadfastly borne in. MINE the
several objects which it is our peculi-
dieing of attaining, viz. an oinifoine

I paurllle h4s it eossidersiiun, .
ustprarell lu "Ilse best ealeolsittl fur

perpnses fur winch, in conjusclion
it inteiedest Set we desire distlacity

Itta,l**Wiettg *pow this pilau:alas awls
of the 'Sepal-meats with 'ls
1141ettee as that with which we mist
weeewity of the iseosposatiow ithett.

to;her mUclificalious el the same prisms
ut srranputrut in the applicatioa of t
re nested ibews4drestu us, may pattitsph
apt r albite ilia tag the abaiuus,musculestati
givea the subject. But 'sheiks theubject
ei ki the fume '•hieh we have propped,
shall be squally ready to demote est ►
by the posers of fiquiry with which ,
el ott, telliecertifi.h4 repltrl to yLpr
:be subtirdia..te totablitLanals %ILK

ate imands lisei4saielste,ed el&
efferetters of coostruedsysul oloplicatior, •hieb.
Ousel koctbeAd tAltiti et IllstegV Lem% josistspirlsat
neriaturshe. we rsfi sipeitroit tbps the uniform's,/
euntetuplated by Paella's:eta epaulet *retired permailloillts
sierely tutredocieg set iyitilayttpfss torah* otoeltrulliffat
tff lbe'yzistatt establisiouteolsi arid-pat thsy coutityllb
rate:dist °reach otber, t)ie sti ills gement or Ow Restautt ea*,
,stil .6e reduced to the exalt eeost6mic.al glyht 9414 011'
Is easeeptuble, nor be effectually secured aka sit the dtspo.
siting to recur to superfluttesespettelitotr.
If these views of the ittiportSoce of a cumplete uniformity,

(
I
• 1
I .
ii
Pit
i,
4 •
" t
i I
(. \
1 '
It'
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mimic, which cannot now be
re raceme •e insagiwe soy ish.
ihmeut of this great measure,
est to us the least appreheis.
hey would oat be easily over.
tad the judgmeat of the Ge.
under the superintending
In the other hand, we sand
that neither skill new itistmn
zealously applied, can, by
3/4
be cannier mansgemeat of
present elate of eeparatiog
an efficieat and economi,
r.
.todneed by the timagee
hags, we are certainly by a•
abet of a clear cowirictioa of
fruit than would have in-
. incise' e which may be the
disappointment sad mum-
to be aniseed for deprive:
at of say individuskin cue.
iliac% there will be groind
if the parties, in the cuissi. '
will rot be additions to
et osly temporary Airlines.
&teal saving, which we man.
I of this ibeeeelle.
smalls upon which we have
etiva of the truces! iluara
d Kiagdons, as aa iodispen..
at of that uniformity in An
the public income, which
at is the Act of ear ap-'
oiliest the uallism pf • h.t
fullest considemii.iii, the
ishiug that inturpss iron,
sal branches u( tyie
The other departniert•
leper's. In framing a p 14.1 .1.
'fully borne in, mind she
cutter duty to suggeat—i
as apt.. of Revin.wr
slow of the putilic
e charges of maisap. &neut.
e connexion h. ism ea this
Revenue Departments, usl
we sebasitte4 Meitqwl,l
aim N. port.
• the plea Mlieftt d lies
fur acippmgaleistag all Ike
an with tbpsie seswn., it
thictly to- beluiderstosat as'
mode of strecting no incur-
the same degree ul eon.
ist apun the .Islttiepensable,'
elf. We are sensible,
Mciples, and otter 'abseil! a,
a of sheen, which have Sm.
*hope be iteulsed ykets ralste;
osodevesieo which p.
.le.e•
:object *hell be !occur:o;4-
)pos.4, ur 1111'64 ;lite', lie
SW beet *Mk awaits, Welc
I
itch Pailteet lase lamest.
yiletiAtMloieba vcitifkilt f
lucta may be mast emanate let
.