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London, England, 1822-08-08 00:00:00

•f rest weirld and importance,
couuter llhr obstacle.. never to
. _

ranee./ peejedieeeandsetienel feel

itpoopil t; poldt diffireities of esecol

ehonld not he attempted, exempt
mid afore the meet matared.libe►ai
II ea•, the/croft, not bef.re ire
examined I hese obstacles and ten

rated with the ollSrittl persons wl
rorap, tent to appreciate both the
oi•e• et►endiot; tire Immure" eiliti

a., float we rroolved ie saboil them
lbepregives of our legally earl' •

to dianiialith bur apparel...l4st of
Mete einiprehesgive arrantmew
has hem airmagthesed, that they
nendoeittg • eomplete and perusal
halloo of the werinnie, and of removing
At reverent occuttated to the tommerciat
Britain and Ireland. We now, therefore, lay theta
one Lordships, with a thorough peissmion that every at-
tempt to moody she iarainventences and defects calf, (Vat-
log *plena, spas • hen eiteoeive pdariple, or to bolld •
new omit upon • tem outionaothil foondatioo, moat terntiotte
in disappointment, and produce the tonal effect of mere pal-
ial tem—that of ultimately iwereaslng both the Decimally aid
the 4.ficsalty a • more complete reformation.
Our preseat Report will be con6oed in (he Reit of 'TM
ahove-soipationed
u yen Wel we ref...emend the ineorpuratios of the Brill&
sad I'4 krrettee Eatabliahmenta, and the mode in which we
ran cola. that Is may be beat effected with respect I. tie
.Custan sad Revise.

tf 111eb-Thilite of Greet Britain end !Maori eoold 'have
Lees wilepleted at °wee in all its parte, the same Art by
wliteh IM Legislatures of the two liloodotha were 'shod
world probably bare provided, *a le the ease of Scotland, for
ehailat salsa of their veopeetirei revellers. Bat it wile
eel Artieedlesetaiateet wit► • dee regard to the liteeeiel sod
eontseereial retaliate of the tarewoestriee to carer that great
;oeuvre to so full as roliast. The Natoli Ireland readerod
en Willereal of wawa peers estedrwory before that pert of 'the
iJattell kingdom ceild be justly required to edotrihote to
the tweetwas esperitlitere at the same rates, or by the use
maim of lazatioe es. Great Britaie, at.i aloe before stle tee
autevehasee of all wieeatfaerwres take Id be permitted, without
aletrineei to ekterlitginteresie of great ierplieteeett tie both
aides. %leder I heae circumstances, the Treeetariee d the two

countries, •Inough ender the annul of the ISM Gowen-
own, connoted dished airibmitin; sod fbe Menai de-
pettineats subordinate to them, for the colleens titbit Re-
veune,tontioited to be distinct likewise. But when, by the
Act of life, the Timmons had bee united, and the Re-
venues erne so Comalodated al to constitute only one food
lot the owniamoo expeadini• of the Gaited Xiamkini, all we-
easily for a separate administration of thee Revemses in
Inked wee removed ; and if it should mew appear that so
object, either of economy or security, no be promoted by the
continua/tee of distinct establishoteiris in that purpose, It
would seem, lu every other view of the subject, to be most
desirable dial each breech of the Reweave of the United
Kingdom should henceforth be waited ceder one manage.
mesa.
Of dm superb* advantage of unity of direction and toe-
*repent •niformily of practice, whets eootraried with the
dialing diversities both of authority sod mutinies is the
aninearrimeat of elven Revlon; whether the comparing be
made with reference to as efficacious colletitio, or to the
convenience of the Tenon classes of the eomerinity by
whom they are.aeubibeted, there mut exist, we apprehend,
so reasonable doubt. In the cosine of our isvestigatioa, we
live had ample opportunities of being made acquatuted with
the ninnies and embarramemens °eastward by the differ-
ent methods of maseging the Re is the several puts
of the United Kiagdoot. At the limits of each separate
authority, the freedom of commercial iatereourse is ember-
reseed and checked, mot only by the repeated sad taisaeoid-
stile laterfereoces of revenge officers, bet by di i t ies is
the methods of eluting sad denominating the various arti-
cles sishject to duty; by differences io the principles on
which that duty Is charged and levied; by variations in the
constranno of the tame laws; and, above all, by the differ-
ent degrees of strictness and impartiality with which ills
public income is collected in Gnat Benin and Ireland re-
speetiely. These inmsalities and discordance, which are
the necessary consequences of divided authorities, operate to
the discouragement of that commercial 'eternise sod indus-
try which are atone' the main springs of sational nelfan,
and constitute the most fertile sources of the public income.
Of these various consequences of • twofold system of Re-
venue in the same kingdom, the marquel application of rim
lara is perhaps the most prejodicial to commercial enterprise.
In its effects it has all the evils of partial sod ill-adjusted
lasstion, bearing with am unequal pressure upon members
of the same community, and that, too, in • decree much
enure injurious than if directly arising from the law itself;
beestne, by its uncensloty, -it defies calculation, and cont.
tennis among those engelted In trade all the priuciples uf
fate eompet itioic.
' With respect to the intercoaree between Great Britain and
lrelaud, it has the effect of de featiug the purpose fur which
Ne corinteivailing duties were imposed- Those duties being
fixed with mkt eace to the inmost and legal rates of taxa-
tion, upon all articles not taxed alike for consomptios in the
two countries, were intended to afford the means of atonally
l.terchangiog them on Ivens of equal advantage. But it
occur. too firquenily iu the collection of the internal duties
is Ireland, shut those which are imposed by Parlismeut are
nut those which are actually levied, and the countervailing
duties are thereby rendered inadequate to their ',Neck
lo some branches of the cross amenl commerce, the spirit
of enterpi Ise has been greatly represent by these irregulariiiea
sod difficulties; the inaumfactuier sad trader base in miry
innetiers been driveo into courses which, unshackled and at
LLerty, they would never have pursued; the importation of
some articles has been necessarily abandoned; and at this
very time these anomalies in the contructio• and in the
execution of the law appear likely, if not remedied, to lead
to the entire rinversion of one considerable branch of man..
facture in Great Britain. To that ease we shall have nes-
stun to adre.t is another part of the present Report; and
the more full development of the general obstruction and
itenediments proceeding from this source, will belong to the
(-port upon the Countervailing Ditties, wisieb we are about
to ntnnit to your Lordships.
These are great defies is matters of high animist im-
portance, and it is difficult to determine whether they op..
rate most injuriously upon the interests of the Revenue or
Hp/ I time of the sebject. la eference to each, • speedy
sad efficacious remedy is equally called for, as it is not more
eseenrial that the bn.a should, by a vigilant, nomossical,
sad impartial collection, be made alike productive I. every
part of the Dusted Kingdom, accord's' to the provisious of
the Is., than that they should be no kvied as to press with
the smallest degree of vexation and severity upon individuals,
which can be made consistent with the secure payment of so
large • contribution to the exigence of the country.
Although these cousiderationa, arising out of the eels of a
divided authority, would alone furnish sufficient motives fur
the cossolidation which we recommend, as the only watts of
airmen the assimilation of practice contemplated in the
Act by which we are appointed, other Teases fee adopting
nut course, scarcely less powerful, have suggested them-
selves, and other defects will be found, for which It will af.
ford the best, it not the only remedy. These exist is the
sena' state cane Irish Reveaue Departments, which is such
as threader a fundamental reformation of them a measure,
in on judgment, of indispesisable necessity.
Is offering this opinion we advert at present more peril-
ensrly to (be departments uf the Customs and Excise, to
uhith our inquiries, chute in Ireland, were chiefly direcird,
sad to which our recommendations in this Report will there-
fore be eteniuecl.
The volontitous mass of docemests which form the Ap•
prolit to this Report will be fouled chiefly composed of the
avideate obtained through as inquiry shich preceded ours,
•ad sly. by ourselves, relining to them two departments;
they till sheer is minute detail the snore and extent of the
establishments of each of them io 1819, the retrenchments
adopted between that period and the year li2l, and the pre-
arht see of them according to the latest returns which have
b. en made to us. They will also be fouled to contais all the
uteseisations iit the Commissioners of the Customs in be-
lied opus abr various alleratiouo suggested is cosmopolite
i.f the procredingi to which use have adverted, that Board
V+stag mitt the inquiry with tLc immifestation ea ready din.

Imperfect ,
J. Delays iwtel ogee .
losto"en Ifutive ell them heads, both is the Carlota, sod
is the Excise, might ►e adduced is great ssm►ers front the
informatics .which we had ourselves as epportosity of eel.
Ircting.. Rot arc► examples, however striking, would he far
Mao conclusive thus the general teatientioy of Public Olken
holding high situations in the R tlepartneole of Rag•
lasi, who assisted t►e Goverassest of Ireland in 1819 in
the masted°. of the inquiry to which we bars alluded,
sad which wee vadertalten wit► a view to extensive aussores
of reduction sad improvement.
, Pervom,better gratified in all restores for such a terries
Mudd set have bees selected; sad it is so isporisat edema•
Cage to es in the performance of the duty which we have
sew to discharge, that in forming our waft gmtersi views us
she subject of the Irish Peerage, we. are oesbled to avail
'Ourselves of the minute ioquirite tato its details which those
Gentlemen, from their practical hoonledgeo were so
Seely coaspetest to parsec. . ,
Their proceedings ware coadocted seder the immediate
directiou of the late Chief Seems, to the Lori Lientessot,
pad their Report, epos the two Departawoleaso soder sow
weesidevation, together wit► the duronerata by which they
see supported, exhibit the zeal sad indoor, cal which their
rtoearciedt were caroled eo, red sintaio shisidaat mailer to
warrant the epicures which they have strongly expressed re►
*petting she site of Irish establishments.

TWA; corald heedly, Weed. ha a more strikias cad coo.
wincing proof of the imperfect readiness sir dim establish-
ments, thin the very risen and 'enshrines of that inquiry.
After all the imfannitioa which it prodoeed, and all the sue.
Inflows it pee rise to fur the improvement of the Revenue
Departaseiste I. Indeed, the Government fogad so mach rit-
melons' to be door, that greeter chasers appeared to be ae-
cessarye and a farther immensities. was deemed tallier
presable.
The prosecution' of that lavntigation his been committed
to us, and areahoold.ilirleabarge the duty thereby imposed
epos us, if we hesitated to state our own clear mid cria•
'mafiosi conirictiou of tbe seeessity of those more extru-
sive changes, particularly is the two areal breeches of lb.
'fiat' Rev. inseams, side( asr cosaideration, the cosstristios
sed.cosamaaitios of which mast medals a compiew steers.
pion, before the nessasemest of shows departs/ate esa be
plated spun oaths females a. the interests of the Revive'
end the secumeniedmins of ilia politic imperatively require.
.

Voider Abe head of expeate, the tridistoStreeee bosoms
the rates of ensemorstrat to similar glepartiseme of Great
Britain Rod Ilvetaad., aim& • strum/ presumption at least of
improvidence is the insasiTsneot of the latter. Um'. somas
perises of the ',Tepees received, sad the espeoars et manag-
ing them la 11loglaod. intilsad. sod Ireland nspeelvelp,• is
the last foe, years, the resell is as follows .7,

It must, however, be admitted, that the inference which
naturally might be drawn from this eoinparisoe is by so
erase coaclusive• A portion of the higher rate of manage-
mewl is Ireland is fairly to be justified by the expellee which
a separate establishment for ensuagieg a •wall part oily of
the genital Revenue of lite kingdom unavoidably creates, and
• portion also by local peculiarities, which under may ma-
✓egensent would render the comparative cwt of collection
greater in Ireland than is England. But after making am-
ple allowance for these circumstances, there still remains •
considerable difference which ca•aot satisfacto►ily be ac-
counted (or. The comparison with Scotland is also nab-
voorable to Ireland; although the revenue of the Customs
is Scotland is sorb smaller, the ports of that country more
numerous, and the facility of coop-band traffic greater, the
rate of inanagenseat is •early the some ; while is the Excise,
the gram receipts of which in the two countries are nearly
equal, the rate ohasnagement iu Ireland is striki•gly higher.
The manlier in which these differences, indleative of on.
necessary expeaditure, have seises, ea in • great measure
ex-
plained by the Reports upon those branches of the revenue
which were produced by the inquiry we have alluded to. is
that of Mr. Richmond upon the Customs, reductions were
suggested, upon grounds more mitisfarturilyr explained, to
the extent of 77,C001 iu the yearly charge of t►at ;
while Colonel Doyle aud Mr. Csrr proposed diminutions
sinonnting to 43,5401. in the saanal expenditure of that of
the Excise.

That retrenchments to sorb an extent, embracing is the
first department more than oar-fifth of the I expense of
management, and io the latter more than oeerseventh (sc-
corddig to the charge of the latest year the■ node, roosi.
deratruo), should have operand almost umbra the very first
view to be practicable, cu•sistrotly bit► the due discharge
of the public service. Iv of Itself dr desire evideare of 'One
`rest defect either is the system under wbirlithe eseeaive
capenditure WI artery, or io the administration ail.
We are inclosed principally to ascribe it to t►e system, and
to that tendency to embroilment's and osteutation which is
always to be &and is latlepcnileut local establisbemeusa, on •
degree very disproportionate to their real impurteuce.
lit the Customs in Irclaed, the Board itself and the office

of tee eeerefaiit olineeteel wish it, TO" ifeeto be oppe a
"tide too neal47ltpproitchinE in the somber the persons
borne allseositoblidasseet so the "111414114°'
There vr ems eosnosiestooers (t . w •w r.
men), tee "gOldbrie•l sod •1 tier • ; is
Londooaor a revenue of six-fuld the enS, roe a Slight
of busiasos which bears no romparlso• with thas-of hilksed,
there are Igoe eumisissuonera, one secretary, and sweaty-tie
clerks.
-.

ontiagent expenses else, such charges were die
covered as indicated habits of great extrarntance and of •
eery loose control.- Several ionisers /see afforded in Mr.
Riclisnonies observations under that head; anon others, be
states "that for the house of the fferveyor- at'lllalshide, as
ontatation within the port of Dablin where there is so
boil establishment, end where the offiCer's clot, la manned
anikes dist-barge of a few vessels laden with Coals, salt, and
Pitenesi, the charges 'scarred for repairs in the last year
amounted to 3331. 195., including 111 17s. ed. for a china-
awymiece;" upost which tie very justly remarks, " Ceder
sack • system so limit can be assigned to the amount of cos-
flrgenl
la the same paper be repeatedly points out the circum-
stance, that in *be nut.ports " the salaries of the oMeers is
Ireland are generally higher than die salaries of the Ace's
*I the nem class in Engta•dt" sod is sooting place he in-
timates, " that they are one-third higher to Meer, who re-
ceive above 1001. per engem, and between one-tuurth and
sine-sixth higher to officers whose salaries are less than 100/."
In bistividetsce before us, be adverts to other examples of
excessive expense.
I. tie 'Exam the same pretnsion was manifest, •na
famed • subject of otmervstion in the Report of Colonel
Doyle and Mr. Carr. They lore also adverted strongly to it
In *fie evideree before as, remitting upon the sulk tog dis-
proportion lietwens the offices of ostlectio• in Dublin and
London. Is the former piece, there are two collectors at
1,2001. a year nth, where the lathed collection amounts to
about 700,0410 i. amsaally ; while is the latter there is but
one collet-tem whose salary Is 6001. s year, and who receives
ditties whieb ammoited In the year 1810 to 7,1401,91/11. It
is true that the Receiver-General ia Lapdog performs eer-
iMeer

faits doh.a which are mot discharged by thal - Is Dub-
lin, and which fall epos the collet-ton there; 'bet that cir.
comstaate is by so means so/Iciest to jollity the difference.
It is to be observed also, that there is too collector of Excise
is Enclose who is paid at a ►igher rate Mao 6001. a year,
and only roe (wit of London whose salary is of 'bat amous',
viz the collects? of Liverpool, who receives god accounts
for duties exceeding is net produce t►e whale of the Excise
revenues of Ireland.

We hive adverted in this manner and epos them authori-
ties to the evaporative expense of maneg. meat is Ireland
sad Englund, as it mar fowl.' epos the inquiry is 1819, be-
cause it exhibit, that which we coucrive ems only be Mirreet.
ed by • ehaage is the eanstilutios of the depaitineets. Par.
tics/tar instances of eztravagasee may indeed Ire remedied,
and general direetlous may be issued to forbid their recur_
/once (se epee them Reports has alread in fact been done),
bet such remedies buye'beee applied before, and such orders
fur future regulation have too 'request', bees Issued le
vain. These deparenseats have, In the several parts of their
eseablisimpeets, been frequently revised by successive Aden'.
wistratimes le •freland sobsequeutly to the Upton. They have
oleo since that period undergone s minute legally by a Par.
lismestary Commission, sod have been subject to many re.
lanes is easseqtreace of its proceedings. Sot all these have
not availed to vubdee the disposition to expeesitenese, or to
secure • steady adherence Ida Peale of expenditure justly
proportinaed to the services-which they 'sate to perform.
The Needless and profuse charges which, after all these in-
guides tend reformatioes, were found exl.ting is both of
then, appears to es a conviseiag proof that as they are at
premed constituted, a full severity for economical seaunge.
went is eserattaieable. _ _ _

keircamatance, drone, corroborative of this view of the
subject, occurs in she accouots of she Excise Department
►elating to the year immediately following • p, viol adieu the
endeavours of your Lordships and the local GUTH rll4llCni to
effect retreoehaarvita were yet very receut. A Cummisaiuner
of that Board was in attendance upon your Lordships i■
England, in the year 1820, upon she business of his urice,
donut 80 days, and the allowance which he claimed fur that
'service, wool which was awarded to hien by his Board, was at
the rate of eight places per diem, in addition to his regular
Salary. The chanty, ow similar occasions in former instances,
bad been Bet guineas per diem, and it does not appear that
any awilsority or pricvdent exiatrd for the increase. Nu pay.
aunts made either to English or Acoteh Commissioners, de-
tached on public duty from thei► nasal place of residence,
could have been foetid to justify sorb an allowance, or a
rate of chatge even *early approaehisig to it, as will be men
by aat dement In our Appendix. Aid alien this case of ex.
trawagatit expenditure is considered with reference to all the
eircaminalices detailed in the evidence of one of the mem-
bers of the Board, and iu his letter connected with it, the
expectation is wholly dispelled that t►e then rarest inquiries
sod proceedings of the Irish Government bad produced soy
substantial reformation or dispusitiva to economy in the
Board of Excise itriretaod.

Orr view of the unnecessary expense of these departments
in Ireland is confirmed eves by the plans of reduction +Mat
the Boards themselves, both of Commas and Easier, laid be-
fo►e the Lord Lteoteoant, when their attention was drawn to
the subject by the inquiries which were instituted in 1819.
Is each department the beads of it, saes called upon, found
great retrenchments to be practicable. Those which were
proposed by the Comrnissidiers of Cowan' will be found
in our Appendix, with the observatious of Mr. Richmond
upon them.
The Board of Excise, on the'r part, suggested the imme-
diate retrenchment of no less thau 19 Surveyors, 139 Gaug-
ers, and 27 Superosimerariet, and 'subsequently proposed
further reductions, making in the whole 27 Surveyors, 180
Gaugers, 27 Supernumeraries, whereby a diminution was to
be effected of 17,9301. in the yearly expense of 'management.
That amount of saving, considerable as it is, falls much
abort of what was snbmitted by Colonel Doyle and Mr.
Corr; and the proposition (unlike the plan framed by them)
was accompanied by little argument or explanation, to sbew
in what manner practically these specific reductions
could be effected cousistently with the due execu-
tion of the service, and why they could not be carried
farther. It also contains so satisfactory reason shy
the txpeaditove thus admitted to be unnecessary, had
not been metalled before. The proposal bore, indeed,
more the appesranee of a hasty attempt t.s anticipate the re-
sult of the inquiry then instituted, than of a spontaneous and
well-digestedmiam of reformulate. The Lord Lieutenant
&dieted, •persach a representation, to adopt these general
redactions ia that departrneat, at a time when a more "na-
ture scheme of retrenchment and Improvement was uuder
eomaideration.

It will not escape the tittestion of your Lordships, that
the large dimiestions of establishment contemplated in all
these plans, were deemed practicable consistently with a con-
tinuance of the separate management by which the collection
of the Irish re eeeee has hitherto been controlled. By the
subm Retie', of a system under which the whole management
of this revenue shall be incorporated with that of Great Bri-
tain, we are satisfied that a much more extensive geld for re
trenchment wiil present ltself.The saving which may ultimate-
ly he effected, depends an. much epos the degree In which our
propositions relating both to the commercial intercourse end
Mit Revenue system of the two countries may be adopted,
that it wouhi be premature at present to ester into details
with • view of attempting, even by an estimate, to exhibit
so approximation to it. But when we state that according
to the opinions of the persous most competent to form a
judgment epos the subject, the proportion of the Customs
Establishment employed on account of the Gatos and COlllll.
tervailiaf Unties, which we shall ptopose to abolish or to
is not less than one-half of the wire department
sow maintained in Ireland, it may he allowed as to
pate from these alterations, in conjunction with the union
of the Boards, a reduction of expense bearing • ►ery great
properties to t►e whole of the existing charges of manage-
Neut.

This dlaproportinoate scale of expense, although it could
not be wbollyjestiled, would be is Some degree compel,.
sated fort if $t appeared that the establudin)entr no Constructed
had the practical effect of producing a Revenue collected to
its fullest amount, by a rigid attention to the interests of this
Crown on the one band, and on t►e tuber with a due consi-
deration for She convenience of the subject. Bet such cunt.
✓outing advantages are out to be tuned in the manage.
meal vf lb. Irish Revenge. The caistecte of great dein-

, whilst others have to en- • position to second the wishes of the ernmVe
direly.
he disregarded, of Rowel of Ettehte, on the contrary, ap lime . as
renege; and all of ifitlys , to it ash di Icy alike a
!ratios as require that . , A I 111.4 Isferstedios alb
with the greateat - - 'Ay Mis •nd f gig •eiamlni-
ratioe. , - 1". Diu Jeterailkyompel .110 -bilL haler-
,e had carefully weiglOark ma elegolllifitts. t 'Was Mat
impedimenta, aid coatseteF • *hives we eicisehined to Declare, w respect to the
chum we deemed the most Custom', that wetwitbstandlog the improvements recently
a advantages and the °Wee- toads in that dgiartment, Wirt still matutagi.with much leas
MI saegested thevaisileis to - iiiiireis, iiia 'reincy than the same re 00000 In England ;
brim to your Lordship.. In and with respect to the Excise, tbat it is its so defective a
step has, however, tended state of mansgemeat, organisation, and discipline, as to
r the diftegltim apposed to Leader— homages. Amoy olloompl Ake permariewt imnperretwave,
eats, whilst one conviction except throgeh the medium of a general cbashte•
y afford the taaly means of The slefeep to which we allude may be clamed seder the
I nest uaiformity In the col- general hea* of
imoving the embarrammeats 1. Vsseeeasary Expense of Establishment;
simercial Inierests of Greta 2. Imperfect .Collection of the Reveaget and
therefore, lay them before 3. Delays and 1/Ifieulties imposed omen Trade.

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• '446'
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