The British Press; or, Morning Literary Advertiser.
London, England, 1824-07-14 00:00:00

EfGHTIf RA. PORT

OS TIM COYItNIIOYruS Or INTO Tug COLLNC-
?ION AND NIAXAVI:tII.NT Or Tut •111111141
MILANO, SCOTLAND, &C.
CrCII praise is ape to the (:ommissioners of Revenue
Inquiry, whose Eign:h Report is ncnr before the public,
for the seal and perm:volume with which they proces3l in
the discharge of their duty ; and no individuals, we think,
could have been setevred that were better fitted for the task
of accurate investigation, of better qualified to prepare and
lay before Parliament a body of evidence on which to frame,
such legislative ensetmentS as the present defective system
of the Revenue laws tnay be found to require.
The present Report calk the attention of the Lords of
the Treasury to the laws which affect quit-rents, &c. in
Ireland, and to tistise likeivlse which relate to the duties of
leather, paper, and malt ; and on each head the Commis-
-1 gimlets have sifted out facts which will form the ground-
work of the most Useful and important regulations, and
which, in their result, will be as serviceable to the interests
of the public trader as they will be advantageous to the
in-
terests of the Revenue. _

Qatet-rents are the rents reserved on the several grants
made by the Crown of the antes forfeited in Ireland during
the Rebellion of 1641. They are charged, it seems, at ai
certain amount per acre, which varies in the several
provinces—
In Leinster it is fixed at - . 3d. pet acre.
Munster . - . . 24d.
Ulster - 2
Connaught -
Their total amount rather exceeds 48,0001. and his not
materially varied during 11* last century.
C:01/POSITION Kr NT$/ Arlie on lands in the province of
Connaught and county of Clare at the rate of los. for every
quarter part of town-land, and 2s. &L for every centron in
lieu of cess, impress, and quartering of soldiers to which
those lands are subjected. The annual *mown of this
composition is about 9,000/. In adCion to 144fiese are
RENTII eon PLUS ACIURI—titO*N ItEPiref-.llllld RUNT/
vu at; int sr oa Lapis • theakillPtikhe 0111110qc land a
which, not bang viortlf "PM Anvil tout rent, are
granted out for limited periods by the Lord Lieutenant in
Council, for any rents that tan be alained for them, under
the statute of 2 Ann, c. 8.
In Inn, as.. the Report. his Ezeellidey the Lord Lieutenant
of Ireland appointed( nolmintioners to inquire into the title, tenure,
extent and value of all lands, houses, Re. held under the crown in
Ireland on determinable haste. The ',lmmolation,* *ported in de.
tail on each sepirate estate, and on the fish of March, 1823, made
a general report on the subject. which was presented to the House
of Commons on the 11th of April, 1823.
The annual value of the crown lands. Ste. in Ireland. held on
determinable leases, is stated in the repo* hat mentioned to be :
Present Rents. Recent Valuation
.C. s. d. .C. s. d.
Lands Forfeited in Iftil . 101 II 94 1,1181 2 I
Ancient Inheritance 23 0 0 3,228 1 61
bands Forfeited in 1600 . 1,273 0 104 LIN l l 9
Port Corn Tithes - - 63 0 II 617 0 0

Per Arnum

. . 1 , 8117 17 8

11,1166 13 4

The whole of the rents air, by the different patents. made pay-
able half-yearly, viz. at Easter and Michaelmas, and the following
fees were, by the Act of 9 William 3. r. 31. melted to be paid at
the same time, via.:—On all tents from is. to We., 6d.; from 20..
to U., h.; from St to IM., 15.6 d.; above ISL, 2s.
That fees were formerly part of the perquisites of the colkdors
of arise, until, on the increase of their wholes, in the year inn,
dicy were directed to be brought to the credit of the crown in the
tame manneraa the King's Keats.
Notwithstanding the total revenue wising from these rents w
comparatively inconsiderable, the number of patents by which they
have been reserved is 11,243. Of these ON are under 51. and
2.1 under Ilfs. It is evident also, that Ws every division or sub-
division of the lands described In each patent, the number of indi-
viduals from whom the crown has to collect is increased ; in conse-
quence the number of small payments has become exceeding trou-
blesome, as well to the collectors demise se to the landowners: a
class of persona called .' Quit Rent Drivers" we often employed by
the former to enforce the et even the moat trifling sums ;
disavows are also levied, ioi die and other expenses are Ire-
-16,74%
quently excessive. it Wont , under these circumstances,
that feelings of arlsariew he molted between the collecton
and the landowners wadies mishwielly eis impede the due mean .in
of the snare impriasal illitloseotnimed to these nffic of the reve-
nue. and in aim rupeclaoppastyp &swot prensibetal amines.
The hereevlM_
_Mt, flioisjwastee etaikkoned by this class
called
of persons, Jett Vitivert" may be conjec-
tured from .theit 'm y slog. The present Commis-
sioners of Ingidzy her* lam. Wil Put *inflation for
putting an end its this spie' of exectillin, which, much to
their honour, they have in such direct, terms condemned.
The Report proceeds thus-- '
... .. . , ._..._..._.-...-

*epee of tKe7rAtSr_iiii4r4oo4l24T) rill in coin-sert wenn*
of the Reports of the Cornaftraosere appointed in lit4o. which we
have before referred to, that the Act of theSd Geo. 4. e. &I. was
sanetiNied. This Art repeals the former Acts, end empowers your
Lordships to yell, under certain rules and isolations therein speci-
fied, as well the lands let on determinable leases, as the Quit rents
and other Crown rents, and likewise the fees ly law payable there-
with. _ _

It is provided by this Act, that the actual possessor of the lands
dull have the option of muchsolog the Quit or other rents on or
before the 31st December 1023; that the same option shall be
given to the person who luta the reversion after that date. and be-
fore the rilst December, 1321; and that after the 31st December,
the purchasf shall be open to the public.
At the period of our inquiries, only twenty.nine lents had been
sold under this Act; on easinining into the causes which hare hi.
them) itupcdral these sales, we are inclined to attribute sonic share
to the little publicity which has been Klein to the provisions of the
Act ; but it is in the remand stamp duties required on each sale,
that we shall find the chief cause of the insufficient results which
have hitherto attended its operation.
These fees and stamp duties are as follows :
a a. IL
Clerk - per skin . . . . 11 11 45
Parchment - ditto . . U 3 3
Enrolment - ditto . . . . 1 2 9

Stamp, per skin, I!. and 10s. every additipual skin . 0 0 0
Remittal to am: receipt from London - I 2 9
And ter every tenant's name contained in the first column
of the parchment, as abstracted from the mast rolls in the
Fire Tresvont's office . - 1 6 8
An nil valorem stamp duty, regulated by the Act 36 Gm.
7. c. 60 - - 0 • 9

-C. 4 8
It thus appears, that the lowest fees payable, In any case,
amount to 41. 0.. Hid. and that in addition to the ad valorem
stamp duty on the amount of the purchase money, there is a stamp
duty of 11. on each sale: it Is evident, therefore, that where such
an expnse must. in the first instance, be incurred. the disposal of
all rents of small amount at 28 years purchase, the rate hied by '
beur bordahips, is necessarily out of the question ; and there can
no doubt these expenses, when added to thine which memo-
rily attend the employment of professional assistance, must inter-
fere considerably with the sale of other rents of larger amount.
In regard to these fees, were it desirable that they should be
retained, we conceive that a gradual scale,depending on the annual
Tent sold, would be indispensiblc ; as however their amount can
only be considered by slime who are desirous of purchasing the
rents as so mush in addition to the money to be paid, and as those
persons will not in consequence give so many years purcha-e to the
crown, we do not apprehend that any actual loss to the public will
accrue by their abolition, whilst it will simplify the proceedings,
and facilitate the disposal of the roma; which an every view of the
subject, whether we consider theuroitolnutiisa of the duty of the
contemn of excise. the assinidation of that tfuty with the duty per-
formed in limit Britain, the circumstances which attend the collec-
tion, or the personal convenience of the landowners, appears to us
most desirable. _ _ .

We therefore recommend it to your Lordships to exercise the
powers vested in you by the ad section of the Act of :Al (ieo. IV.
c. Mk and to abolish the fees in question, granting salaries to the
persons in the ‘'ice.Treasitrer's Aire, to whom they have hereto.
tore been appropriated, In like manner as salaries in lieu of fees
have been already granted to the other clerks of the same depart-
meld.

........
%t e cannot hesitate, on the same grounds, to recommend the
repeal of the stamp duty, which is levied on the sale and enrol-
ment of these rents. It can, in our opinion, only operate to dimi-
nish the price which the CTJRII might otherwise obtain fo: them,
and it is therefore virtually unavailing as a source of revenue,
whilst at the same time it impedes the sale, and renders the inter-
vention of a professional man still more India tensible,
From the inquiries which we made in Ireland, we have astvr-
tained that the value of well-act-urea ground-rents varies from 10
I 1022 Tears' purchase. ',tracing :*.out 24. As however the stamp
duty is payable on Ma iustruounts by which the sale of such
rents is carried into effect, should your Lordship* recommerd to
Parliament its repeal on the sale of the quit-tenit, &c. and also
abolish the fees payable in the Fire-Treasurer's office, we think
that a somewhat higher rate of value may possibly he obti iced.
la., however. under the circumstances to which we have ad-
verted, a higher rate than 20 years purchase may not be considered
more than a fair equivalent for these rents generally ; yet as the
collection, where the amount is small, can never repay the revenue,
the labour and expense Admitting it, and of keeping and passing
the different accounts, and as each such rent may give rise to the
evils detalltal in the Appendix, Increased probably IFOIIII the com-
parative poverty of the persons oerupying the smaller plots or te.
neutrino, we feCtl4lllllWall some further encouragement to be given
to the sale of snch reins, as follows
. _ _

All rents standing in the collector's hooks as the Ist January,
11E1 :—At or under 24. and above 10s. at 20 years purchase ; at or
under 10a. and above As. at I?, years purchase; at or under and
above 2s. M. at 10 years purchase.
With regard to the rents at or under 2s. &l. their discontinuance
appear' to so desirable, that we cannot but reeosiusiend authority
to be given to the Commissioner* of I.:setae to give them up gratui-
tously, on the application of the parties in possession of the land.
Stich a proceeding, whilst it will be an act of grace and favour to a
..iatiber of small proprietors, will. we arcs' aided. be advantageous

•
M the
Revenue,nd rbidt is not at present, by any mesas, reimbursed
for 'hi time atrouble their collection reunites.

It is with signal pleasure we remark this recommen-
dation on She part of the Commissioners, that authority
should be given to the Board of Excise, to give uJ, ir,i-
filitqualy to those in pfroS' ssion of the land upon wiukit
they are payable, all rents at or tinder 2s. 6d. This mea-
sure will at once relieve that poorer class of tenantry in
Ireland, who, while they are in a condition that most ex-
poses them to the rapacity of the " Drivers:.
arc the least able to protect themselves against its in-
justice. _ .

We shall take an early opportunity of adverting to the
remaining topics to which the Commissioners have hero
extended their attention, viz.—the Excise duties on leather,
paper, paper-hanging, and malt ; on each of which ar-
ticks emisidertbk improvement in the collection of the
revenue is suggested.

FEMALE FAsitio.vs FUN JULY.
(Fran La Belle Astediblee

COURT DREGS,
A petticoat at etherial blue satin, richly ornamented with lotos
leaves, in foil of the same colour, and b►ocade down the sides ; at
the border art broad flounce.. of beautifpi Brussels lace, in festoons;
the potrits surmounted by bouquets of white roses • the sleeve'. Nil,
and net remarkably short, but forming an elegant combination of
blue milk, crape, and Brussels lace. The train of blue crape, very
embroidered with silver. A superb diadem of diamonds,
and fall court plume of white feathers. Armlets, necklace, and
ear-rinp of diamonds.
EVERING COSTUME.

Over a pink satin slip is worn p round dress of Kensington lace,
beautifully sprigged. The border, which extends 'linnet half-way
up the skirt, is wrought in the most rich and beautiful pattern of
brattiluti, with flowers: this border is surmounted by a broad
finance, so that the flounce, instead of being n the edge, appears
in the turd& of the skirt. The corsage is of pink satin, finished
I with lacg gammen°, in a chaste and novel style, and the sleeves
are trim MW in a oaeresporielent manner. The head-dress consists
of a Russian toque of pink satin, surmounted by white feathers,
playing ia 'anew dirceuotea.

FLECTIOY-OP A REPPENENTATIVE Phil FOR

segri..4 ND.

Jrt.T A.
Yesterday being fixed for the election of a Representative Pea,
to sit and vote in Parliament, in roan of the late Marquis of ho.
t►ian, the Peers assembled in the Picture Gallery, at Holyrond
House. On the Union Roll being called over, there appeared,
PRESENT.
The FAA of Morton Lord Torpichen
Earl of Elgin and Kincardine I lied Nairn.
Lord Napier

Pill
The Earl of Ma
Signed lists were produced fro
'hike of Gordon
Duke of Montrose
Marquis of Queensberry
Earl of Moray
Earl of Home
Earl of Keine
_

r, per Lord Nairn.
en the following Noblemen, six.
Earl of Haddington
Kiri of lilaagow
Earl of Portnuwe
Viscount Arbuthnot
Lord Forbes.

Dr7.ingliv,one----of the Deans 'a the Chapel Royal, opened the
proceedings with prayer ; after which Colin Mackenzie, E.g. read
the Royal Ptoctamation, dated from Carlton House, 25th May
Met, to elect a Peer in the room of William Rimini' of Lothian,
deceased • and then produced the Commission to himself and Sir
Walter geott, Bart from the Lord Clerk Register, to act for him
as his deputies. The Union Roll was then called, when a claim
was offered foe the dormant Margunate of Annandale*, and ad-
mitted by the clerks, subject to all objections competent. The
claimant then took his seat among the Peers present, and voted for
Lord Napier.
Oo the name of the Earl of Mar being called, Lord NAIRN
resented a protest against the place in which the name of the
Noble Earl stands upon the Roll.
Sir Wavr no SCOTT replied, that the name stood in the same
place where they found it in the Union Roll.
The Protest was received, and entered on the Record.
When the ndrne of Lord El!bank was called, it *sit stated that
his Lordship bed sent a signed list, but being incorrect in point of
form, it could not be admitted.
The cloths of allegiance, adjuration, and amoranee, were respec-
tively administered by Sir M'alter Scott, and taken and signed by
the Peers present.
The election then proceeded, when the total number of rotes for
Lord Napier was found to be IR, viz.: six Peers present, the
c.y for the Earl of Mar, by Lord Nairn. and eleven signed
William John Lord Napier was accordingly declared to be
dialj elected ; and he was returned in the nem' form by the Clerks
of &Woo, liming under the Commission from the Lord Clerk
Ilm/loter.
„. Load Norma then returned thanks to the Peers for the honour
they had waren...ll on him. He would, he said, whenever he took
his scat among the Peers of the realm, in Parliament assembled,
make it hisestti itop:aintain the dignity and independence of the
rea of I"Pun .aa. occasion hk_satiklmet.lia
as eat c? plant fflte took the erty to earn-
a Noble Baron on his appearance among the Peers of
Scotland, as the representative of an ancient and illustrious house.
He also felt great satisfaction on seeing in the hand of that Noble-
man a prosy from a venerable and much respected Noble relative
of his own. The restoration of those titles lie hailed with heart-
felt satisfaction. It was an act of grace on the part of our gracious
Monarch, done with that magnanimity which accompanied every
let of his reign--an net of justice to the representatives of those
Noble families, and of special favour to the whole people of Scot-
land. Ile trusted those Noblemen who had been re,tored would
long lir, to enjoy their hosiours;and hand them down to the latest
poeterity.
Lord NateN returned thanks to the gallant Lord, in his own
name, and in that of those Noblemen who hail been restored to
their titles. His Lordship, however, spoke in so low a tone as
to be heard only by those persons who happened to be very
near him.

, .....
Dr. 0 a•rt st closed the election with an apyrnpriate prayer.
• Stewart touter Johnstone, Eq. claims the title of Marquis of
Annandale, is being descended, in a direct line, from Sir ,tdam
Johnstone, from whom the last Marquis was also descended.

SHIPPING INTELLIGENCE.

FROM LLOYD'S LIST.

PLT motrrn, JULY 11.—OW the port, the Circus, I)ean, in
39 days, from Sierra Leone, for London ; left there the John, of
Liverpool: she reports that a packet had arrived front the Gold
Coast, and that an engagement wag daily expected. Also, the
Vyksigt, &hash, from Batavia for lianiburgh ; Wilmington,
and Liverpool packet, Briggs, in 25 days from Virginia, fur Bre-
men.

PORTSMOITTII,JuLy 12.—Arrived the Pilchard, Pocock, from
Cape Croat Castle, in 311 days, with loss of anchor and cable.
Sailed the Mangles. Cogill, for New South Wales.
DEAL, Jr I.r 12.—Arrived the Promise, Thuragrovis, from
Havannah; Karen Elise, Janson, froin Longsound ; Sophia,
Arbo, from Dram; and Crow Etta, ltobcn, from Amsterdam.
Came down from the River and remain, with the rest of the out-
ward-bound, the Sir Charles 614:artily, Friend, for Demerara;
Heart of Oak, Robertson, for Quebec ; Resignation, Saunders,
for Buenos Ayres; and Scandinavian, Schiellr. for Alicant.
GRAVT.ST ND,/ ti L 12.—A nivedthe A rgo, Jackson, from Bour-
deuux ; Limerick pocket Howard, from Vallanova • Fortner, Ro-
sindide, from Itio Daphne, Blundell, from Si. AOdero; Mersey,
Belmby. from Barhadora; New Union, Shilling, from Dieppe.
largaroot.. Jt• LT 11.—Arrived the l'lveratione, Carney, from
Savannah ; Margaret,' Creighton, from St. John's, and %William,
Thompson, front St. Andrew's, New Brunswick; and the Fairy
Queen, —, from Quebec.
Gat:et:ova, Jt•t.v B.—Arrived at Port Glasgow on Tuesday, !
the Cecilia, Hepburn, from Demerara—sailed thence 22d flay ;
left loading, the Unicorn, ; and Essequibo. Boyd; both
for the Clyde, to sail about the kt of June. On the 27th 3lay, in
lat. 17. 21. long. 61. 1,. W. spoke the brig William, Wise, of
Workington, 311 Well.

Ili+ Majesty's ship 141aidstrine, f'ommodore Dollen, arrived at
Sierra home the :Id of .sltty. from Portsmouth, and sailed again on
the sth, with his Majesty's ship limn. for Cape Coast.
His 31..jesty's ship Athol is daily expected at Portsmouth from
North America. She has bees absent near four yesrs. and fre-
quently visited the West Indies. This frigate is built of larch from
' the woods of the hate of Athol, in Scotland, and found to answer
well in every respect. It is said she is to be re-commiasioned by
Captain Herbert. and fitted fur the Mediterranean.
Tile Planet, and Prince Royal, from Smyrna, were at Malta on
the 11th June.
loss ow Tit 1: SCOTIA. OF PONT lil.A.lool,.—The following
particulars of the loss of the Scotia were given by the Mate of that
vessel:—

" The Scotia, ('apt. I. Davis, sailed from the Hay of ►londuras
on the Ist of April. in company with two other vessels (the Zephyr
and Glutton), which she parted with on the Bth. On the 29th •
heavy sea fell on board the Scotia, carried away her cutwater and
stein and rendered her a complete wreck. All hands were imme-
diately employed at the pumps; hut their allots were soon found
to be unavailing. as she became waterlogged and unmanageable.
In order to avoid the fury of the waves, which now made a fair
breach over the decks, the Captain., his wife, and the crew lin all
seventeen,. were obliged to seek for shelter on the tops. into which
they succeeded in carrying a quantity of provisions. Here they had
not remained long when the storm increasing, the vessel upset, and
precipitated ali into the sea. The Captain rind his wife were
washed from their hold and lost. The remainder, by great exer-
tion, made their way to the hull, which shortly &ger righted from
the parting of the masts, when they gained the quarter-deck.
where they remained, enduring every hardship to which their si-
tuation exposed them for flee days. flurirg this time their num-
her was reduced to ten ; some were wished overboard, and others
died through their sufferings. (In the of May the wreck was
fallen in with by the Saguenay. Every exertion was used by the
Master arid crew of this vessel to feller; them from their p..inlous
state; but owing to the severity of the weather, and the imminent
danger of their own vessel fallirg on board the wreck. thi.r could
only succeed in rescuing four, the Mate and there of Mr hands.
These men speak in the stoniest terms of the kind attention and
gentlemanly conduct they experienced from Captain Hall. %%hen
the Saguenay parted from the wreck on:y two men remained.—
Quebec Gas.-:k.-