The British Press; or, Morning Literary Advertiser.
London, England, 1824-10-20 00:00:00

REVENUE ARISING IN IRELAND.

From the Tenth Report of the Commissioners of In-
quiry into the Collection and Management of the Revenue
in Ireland, we extract the following passages, respecting
the Preventive Coast Guard, the Quarantine Service, the
Laws of the Customs and the Warehousing Act. The
earlier part of the Report re'.atea to the Out-ports:—
On our inspection of the out-port% of Scotland, our attention
was particularly directed to the establinhistent of the preventive
coast guard in that country ; and in our Mull rerort w- have stated
several grounds upon which, in our opinion, the maintenance of
that force, on the scale and system of management tl•ere adopted,
had tecome inexpedient. The previsions made for the discharge
of a similar service in Ireland, has subsequently been one of the
objects of our examination, and indeed the magnitude of the ex.
penult attending its tOrmivion and support, could not fail to at-
tract to it our peculiar consideration. flue first point of our in-
quiry was, to ascertain the nature and extent of the evil against
which this fosse is intended as a protection ; and with this view we
have punned various investigation% into the extent of the contra-
band traffic with foreign countries, and the means by which it is
carried on. Sane of the examinations will be found in the A ppen-
d ix, but there are obvious reasocot against our making public all
the evidence which we have received. The result has been a
conviction on our minds that foreign smuggling actually prevails on
these coasts, to a degree which requiem the maintenance of an
extraordinary force for its prevention • the practice, neveribe.
less, appears to be in great measure confined to the single snide
of tobacco, for, although attempts have been made for the clandes.
tine introduction of tea, French brandies, and a few other articles,
it has not been to such an extent as to require a distinct notice.
The consumption, however, of tobacco is no great in Ireland, and
the duty levied upon it is an object of so much importance, that we
are nitrified your Lordships win concur with us in thinking, the
continuance of the protection would be justified if shcwn to be re-
quisite for this single branch of revenue.
The Preventive Coast Guard was first established on the east
coast of Ireland in the year 11120, as a matter of experiment, and
has gradually been extended so uto surround the inland. Stations
are selected at various points on the coast, at each of which screw.
modation is provided for a detachment of met, varying in nuintser
according to the nature of the coast. and the facilities it presents
fur landing 's ; each station is provided with two boats, arid
with a sup yof arms and ammunition, and other necessary stores.
A chief o is appointed to each station, and a certain number
of SWIM% dolkinfilllY fres three to eight, according to their
dis-
tame from atoll other, are placed under the charge of a superior
officer, styled an " Inspecting f'ommander," who is held respon-
sible for the due protection of the coast within his district, and is
under the immediate orders of the Comptroller-General. All the
officers and men are selected from such as have been accustomed to
the sea service, and the former have in general been officers of the
navy.
'I lie nature of the service upon which this force is employed may
be collected from the instructions issued under the directions of
your Lordships, where its object is described to be, "to prevent the
landing df smuggled goods, whereby the arrangements made by
the smugglers on shore may be defeated ; the disposal of the to.
been), if ultimately landed, rendered difficult and dangerous, and
' the probability of captoiring the vessels, crews, and cargoes, by rc-
' venue cruisers or his Majesty's ships, materially increased."
From the evidence which we have received, it appears that, in
order to aid the illegal introduction of tobacco into die country,
concealed deposits are made at numerous pleas on the coast.
which are contrived with much ingenuity to escape olneirvation ;
and if the parties succeed in landing the bales, and lodging them
in these amendment*, they may afterwards be removed into the
interior without much risk of detection. Eighty eaves for deposits
of this description appear to have been discovered, and hook-. up
since July 1221.
The construction of these places of concealment is such as neces-
sarily leads to the belief of en-operation or connivance existing on
the part of the occupiers of the land. We have, !sneerer. much
satisfaction in expressing our conviction that no disposition to con-
tenance these proceedings prevails in any extensive degree, amongst
the principal proprietors, who, as we are informed, have in general
shown the most commendable zeal in affording assistance to the
officers of the Coast (honed in the performance of their duty.
The opinion we have expressed of the advantages of keep;ng up
the preventive coast guard, of course depends upon the necessity
which shall exist for the maintenance of any guard of this descrip-
tion. We have already stated that the ditties for the protection of
which this establishment has been formed, consist almost ex-
elusively of those on tobacco, and the rate of charge is at
present so high in comparison with the value of the article,
that we cannot but estrus our doubts of the practicability of
continuing to enforce its collection in Ireland without an ex-
pense to the Crown, disproportioned to the object in view.—
The smuggler may, indeed, be compelled to change his mode of
proceeding, and we are, in fact, informed he has done so, by avail.
mg himself of the west contain( Scotland, as the place to land his
tobacco, for the p rpose of clandestinely introducing it afterwards,
as ousiion offer*, into Ireland; and we fear that whilst the present
high duties continue, either by force or fraud, tobacco will tile.
gaily find its way into comiumption.
It appears that whilst in England and kotland the quantity of
tobacco on which duties have been paid has not considerably dimi-
nished; in Ireland it is so much reduced as to make it evident,
either that smuggling has not even at present been effectually put
down, or that the amount of the duty operates materially to prevent
consumption.
The quarantine service in Ireland, is regulated by orders issued
by the Lard Lieutenant in Orrancil ; and in England, by the order
at his Majesty in Council. These orders provide only for the per-
lumina of quarantine in the respective countries; and in con-
sequence, if a vessel arrive in Ireland from foreign parts. and after
performing quarantine, or obtaining an order of exemption, as the
ease may be, lands a portion of her cargo, and then proceeds to
England to discharge the tenmainder, it is subject a second time to
quarantine; in the same manlier, if it arrive in the first instance in
England, and proceed to Ireland, swami' performance of guar-
amine is exacted, affiording another, and a striking instance of the
policy which heretofore prevailed, of treating Ireland, as it regards
regulations relating to trade, precisely on the footing of a foreign
country.
It has been represented to us, that there is not at the port of
Carlingford, any building convertible to the purpose of a Laurette,
or any other means of properly enforcing the quarantine regulations,
for vessels trot hating (kat, bills of health ; and that the station is
not judiciously chosen for vessels bound to Dublin, or to the ports
on the south and west coasts.

Among the harbour% in these seas, there is no one which appears
to combine so many favourable circumstances for a quarantine sta-
tion, as Milford Haven, the situation of which renders it equally
convenient for the trade resorting to the north-western coast of Ecg-
land, or to any port of the opposite coast of Ireland. The well-
known safety of this harbnur, also renders it peculiarly eligible for
vessels under detention, and we therefore recommend that it should
be appointed as the quarantine station toe all vessels bound to Ire-
land, without clean bill, of health.
We have been informal that the subject of quarantine, is at pre-
sent under the consideration of the Legislature, and that it is pro
bible some alteration in the laws will be made t during the eonti.
nuance however of the existing regulations, as much inconvenience
has arisen from reanctlng vessels with clean bills of health, to the
stations already named, we recommend that the following addi-
tional stations be appointed, viz.:—
Near Gramoil. in the bay of Belfast.
Blackrock, in Galway Bay.
Cmsshaven, in the harbour of C:.rk.
Passage, in the River Suir.
And the Harbour of Kingstown.
And also that the regulation requiring vessels to proceed to particu-
lar stations, according to the port to which they are bound, should
be rescinded. in order that each vessel may proceed to the nearest
quarantine station which wind and weather will permit.
Our examination of the Establishments of the Customs in Ire-
land has brought tinder our notice some points of difference in the
Revenue Laws of England and Ireland, to which, with a view to
that assimilation of practice which is manifestly so deeiralle, we
think it right to call your Lordships' attention. The directions given
he your Lordships' Minute of the 4th August last, to prepare for
the consideration of Parliament a consolidation of the Laws of the
Customs of England, Ireland, and Scotland, will no doubt ulti-
mately lead to the complete attainment of this object : in the mean-
time, however, the differences in question require remtsfy.
By the 4th section of an Act's the Irish Parliament, 14 and 1.1
Charles 11. e.ll, masters, or other persons having the cominaml
vessels, cannot land or discharge goods until they have entered into
bond with sureties not to sail until fully cleared by the Collector or
Searcher of the port. This regulation does not appear to us fleets.
way for the security of the revenue; and as no bond of this descrip-
tion is required in England, wen:commend its discontinuance, and
the repeal of the enactment.
By the 22,1 smtion of the Irish Act, 27 Geo. 111. e. 211, no vessel
is to be cleared fur foreign parts, until the master and mate have
given bond, in a penalty of 200/. rot to smuggle into Ireland. and
not to oppose the officers of the Crown is the execution of their
duty. A similar bond was a few years since required in England ;
we ass, however, informed, that as the :Ova:rages to the revenue
were not found equal to the inconveinerax it oceasior.ed to the
merchants, the regnlation has been repealed ; and we see no reason
why the same course should not be pursued as to Ireland.
lily the lath section of the Irish Act, 46 Geo. 111. c. 79, bond is
required to be given, that vessels under 20 tons shall not touch at
places infected with the plague. As the quarantine regulations
11 apply to vessels of all rates of tonnage, there does not appear any
sufficient reason for cortinuing this bond.
By the 4th section of the it; tin). 111. c. L 7. it is enacted. That
when the duties arc advanced on gooi,, be t,'re landing, in Ireland.
and when it shall appear on subsection examination that further
duties are due, the goods liable to such further duty shall, within
seven days, be speckled in a post entry. In England post entries
are required to be made immediately on ascertaining the additional
duty ; and as the interval allowed in Ireland is nd to be attended
with inconvenience. we recommend that the practice in this instance
should be made the sanie in the tut) canneries.

—............ . ..... ....
By the 2ikh section of the seine Act, it is required, when a
cargo. or part of a cargo, is reported not to be landed, that a bond
he given, with condition that the same shall not tneresfter be
brought on shore in Ireland. No such band is required in Eng-
land, and as it appears sltogethrr unnecessary, we recommend that
it should be discontinued.
By the :12d section of the same Act. drawbacks and bounties 02
goods exported. are not payable unit! thirty-one days after the tail-
ing of the Yawls. In Great Britain. b► the Act 1.3 lien. 111. c.
ill•.. drawbacks and bounties are payable in.enetlistely ; and it
appears to us desiralde, to extend a sindlar bncht to the trade et
Ireland.

Ily the 7th tec:io:l of the Act 4) Veo. 111. c. att2nJancs it

requhrl to be given by the in-door officers of the exstonts. at Me
ports of ictland, ferns nine to four o'clock. The attendance of
this class of officers in England, b from ten to fear; and as the
continuance of a law enforcing a elate application in I eland. ap•
pcafi ..t) us to be o!..teetionable. and as at rev be fo•trd adnw
tagenus that a diserettorary {tower should be Icit with the Commis•
siontas, to regulstc the hours of attendance of their officers
as cif( ..mstances rainy renda expedient, we rccn!imend the repea!
thtLalsove c!..nse.

By the 11th section of the 111th Geo. 111. e. 11G, collectors of the
customs are required to send weekly abstracts of their receipts and
payments to tholloarti in Dublin, and are prohibited from taking
credit tio bills remitted, until the sante are paid. These cruset-
menu interfere with the complete adoption of the English eystem
of account; and as ell regulations of this description tan be pro-
vided for, and from time to time amended. as circumstances may
reeihirc, under the authority of your Lordships or the Board of Cus-
toms we reomnicnd the repeal of the clause in question.
By the :t9:!1 ON.. 111. c. I ZI. the I 'coimisaioners of Customs in
laredon, and the 041ot-tors and Comptrollers at the Out.pors, air
empowered to allow the reports of cargoes of vessels to be amended
in some particular ruts. This regnlation has been found to pre-
vent delay and inconvenience to the merchant, and should there-
fore, in our opinion, be extended to freland.
By the 41h Geo. IV. c. (IVardiousing Act>. good` ware-
housed on their first importation, are allowed to be teinoodl under
bond, without payment of duties, from one warehousire port to
anothsr, for expatiation i and by the same Act it is provieled, that
if, upon their arrival, the protirietor is rot prepared to extract them
immediately. he stall hare lis..erty to deposit the goods, so re-
moved, in the warehouses of the port, either for exportation or
home coesiorptirio. Under the construction that has been given to
this law by the officer; of she Customs, it is the practice in Ireland
as well as in Greet Britain, to squire the merchant to woreboust
his goods, cc at least to pass whet is called a " wszthousing entry."
and to give a bond for the Crown's duties. By this proceeding.
the merchant who is willing to pay the full deities of the Crown
immediately, is obliged tn incur considerable arid unnecessary ex.
pzese, and frequent delays 07C111'.
The obvious intention of the Aet in question was to give to the
merchants every facility consistent with the due security of the
revenue, in regard es well to the warehousing as to the removal of
goods under bond ; and as all claims of the revenue appear to be
satisfied by furtpaynient of the duties, there dcei not seem to
any sufficient reason for the practice of eompergag the merchant I:1
surelson le his goods at the port to frisch mnovcd, and
thus delaying the payment of the Crown's duties, when hr is nor
desirous of doing so. In our opinion, merchants should be alkivied
to remove goods on hood from one warehousing port to ardtler,
either ter exportation or hold: caosuniption, under the regulatiens
necessary fur securing the re mite ; and in case of their desieng to
pay the duties immediately on the allies' of the goods, test they
should be permitted to do so, without Xny unnecessary eithtmte.
It has alsobeen represented to us.t hat 4s the law now dards,* cargo
may be imported from foreign countries to any port in the United
Kingdom, not being a warehousing pet, and the duties raid
thereon, whilst a similar cargo cannot be removed under bend frosts
any wardiousir.g port, and the duties in like manner paid. It
splicers to us a desirable exensimi of the warehousing system to
permit foreign goods to be removed from a warehousing port to a
port which Ilia bbt that privilege, the ditties being paid at dot
litter port inot)o.l2ttly on arrival, in the sane manner as if the
vessel came direct from abror.d ; and we. in consequence, receon-
mend it to your Lordships to take measures for that purpose.
T. IVA LLACE. (L. Si)
I'. FRANKLAND LEWIS. (L. Pi.)
W. J. LUSH I NGTON. (1.. S.)
HENRY' BERENS. (L. S.)
R. W. HAY. (L. S.)
Office of Ingeiry into the Collection and Management
of the .Itevetsue, 11th June, 1824.