The British Press; or, Morning Literary Advertiser.
London, England, 1824-08-27 00:00:00

rAPER-HANGINOS.

Ry the 47th Ore. 3. c. 18. 1. 1, the duty on Paper-hangings Ice
Ireland, is lid. British, per term yard-
By the 611th Geo. 3. c 106, Paper-stainers are liable to a charge
of 41. 3s. 4d. Irish, for each table used by them in this manufac-
ture, for every calendar month the same shall be worked, unl•ati the
duty by the yard shall exceed the rate in respect of the table, in
which case the latter becomes the charge and if the total duty to
be paid by any paper-stainer, in any one year, shall not amount to
the sum of 191. 10s. fur each table, the trader is subject to a sur-
charge equal to the deficiency.
Front our inquiries, we tine satisfied that the charge of duty by
licence on the machinery used in the manufacture, has led the offi-
cer entirely to neglect its collection by survey, and enabled the ma-
' nutatturer practically to evade the payment.
From the returns in the Appendix, it will be seen, that the num-
ber of menufeeturers has been diminished from 64 to 33 since the
present triode of charge has been established.
In our Third Report we have entered so fully into this subject,
and traced its consequences as affecting the intercourse between
Great Britain and Ireland, that we have only to refer your Lord-
ships to the statements there made, and to express our opinion, that
as the nominal diffirence of duty In the two countries is so trifling
per yard), It should be made equal by an increase in Ireland
to that extent ; and that the duty in the latter country should be
collected exclusively by. survey, according to the regulations este-
bliahed is England, the drawback on exportation to foreign tann-
eries being in like manner equalised.

MALT.
In England every Malnter is subject to an annual licence duty,
calculated on the quantity made by him in tie preesding year at
the rate of 71. 6d. for every 50 quarters; the amount charged in
no ease to exceed PAO quarters, or V. 10s. per annum.
He is required to enter an account of the barley received, anti
from whom purchased ; to give notice to the officers of Excise
before any barley is put into the cistern for the purpose of steeping ;
to keep it at least 40 hours covered with water ; to allow the officers
seceu at all hours for the purpose of gauging and taking an a:.
count of the barley from the first commencement of the process,
until the manufacture is completed, and the Malt placed in the
Wore or warehouse.
The affects are empowered to charge the duty either from the
gunge of the barley in the cistern or in the frame or couch into
which it is is the first instance removed, or subsequently from its
gunge on the floor or on the kiln, as the one or the other may ap-
psaemost advantageous to the Revenue; deductions regulated by
law are made for the swell of the grain, according to the stage of
an process at which its guags is taken; these deductions or allow-
, once., are so calculated as to exclude the charge of duty on any in.
crease that may take place iu the barley during the process of its
manufacture; and we are informed, that is practice, whilst 100
bushels of malting barley, of average quality, are known to pro-
duce from jOli to 107 bushels of good pale malt, or from 112 to 120
bushels of good brown malt, the quantity charged a ith duty, in
either case, seldom or never exceeds 99 bushel..
The books of the officers of Excise are made up twice in each
quarter ; and every *Outer is required to pay the duty at the fiat
collection after the accounts are so made up, unless he n enabled to
give bond and find sureties to the Crown, when the payment may
be delayed for a period of nearly eighteen weeks.
For the purpose of securing an accurate account, and to prevent
frauds, the maltater Is prohibited from adding to the barley in the
cistern after the first account is taken, and from emptying the cis-
tern or sprinkling the barley on the none, until the expiration of a
limited period ; other less important restrictioos are also imposed
with a view to the same objects. No account, however, of the
stook of dried malt is taken, our are any peuuits required on its
' removal. . . .

In Ireland every maltster is required to take net an annual licence,
and at the same time to give bond for the security of the Crown's
duties on any malt he may manufacture ; the stun to be paid for
the licence, however, differs materially from thst required in Eng-
land. In the larger cities and their neighbourhood it is 311. ltts., to
the remaining ciao, and principal market-towns, 211.; and in other
places, 151. Da.
It is not necessary that the maltater should enter an account of
the barley he receives ; but he is required to givc notice Ltore any
is put into the cistern to stet!) ; to keep it 40 hours covered with•
water ; and to allow access for the purpose of taking an account at
ell times during the manufacture.
The officers are empowered to charge the au,y at any stage of the
process ; allowances are made for increase by the swelling of the
grain, and sprinkling on the floor is fur a limited period pro-
hibited
•

The books of the officers are made np every month. and the
duties are required to be paid within four months from the
day of making up, oilers the malt is in the maia time removed,
when the duty must be forthwith paid.
In addition to these regulations, which are to a consi.birable ex-
tent the same as in England, the law limits the ri iatire dimensions
of the cistern, couch, working-door and kiln, uith a %isle, by ap-
portioning each of these to the other, to present Om clandestine ma-
nufacture of malt.
It requires that for eery 20 bushelsthe C.At in is cilo.ilaed to
contain, the in 1 a_tster should, every time hz ruts barley to steep,
pay a sum at least equal to the duty on 10 bushels.
That for IOU feet square of working-Lloor in each malt-
house, he should pay a sum equal to the duty on Id barrels of malt
per month, for tight months in every year.
That having commenced working, lie shall not discontinue to
do so until he has worked two months, mud given fourteen days'
notice.

That the stock of dried malt shall he taken each month; if there
be any deficiency, the rnaltster is liable to pay the duty according
to the previous accouta, and under certain circumstances, to a pe-
nalty ; if, on the cyntrary, there be any enema, the duty oo that
caress is charged.
From the account of the ➢falt last mentioned, what is denomi-
nated " a credit" is given to the nialtster, and he is entitled to per.
mots for the transfer of any quantity of Malt not exceeding this
credit. If delivered to dealers, brewers or distillers, they also 0:1-
fain " credits" for the quantity in tit: it remnetive Stock bcoks,
and are in like manner entitlc4 to perm:is either to resell, or to cJii-
sume it.

The first and moat obvious error which is apparent in the liish
system. is the high rate of licence duty. In Dublin anti the larger
vities, it is equal to a duty of fid. per buvhel on the first 1,9010
but hels of malt manufactured, and in other chits and market towns
of 4d. The evident operation of such a duty is to prevent pertons
from commencing or from continuing the trade, unless they can
command an extensive sale of malt, and coupled with other regu.
latiuns, to which we shall hereafter advert, the result has been, that
whilst in England the number of maltaters exceed 12,000, in Ire.
land, only 248 were at work during the whole yens 1822. The li-
cence duty received fr.m this description of trader, is in consequence
so inconsiderable (1,0111. Is. for 1822), that we cannot hesitatc
to recommend its immediate repeal, and the adoption of the English
mode of charging a moderate duty the first year, and a'duty eaten-
b:cd according to the quantity Attu:llly made afterwards.

From the following accotiot, it is 'eldest that the Tensely of
malt brought to charge in Indeed haamoterially dinniniabetie--
gos.v.ey. /Arty. Klee W !hay.
Years ended Barrel. J: r. 4,
25th Match, 1793, 1.121.851 11144315,5 0 2,
1,19ft,a76 tm,..c..4 3. 5 3.
sth January, 1303, 020.381 t'.':" 0
leme, 0tet.531 3',‘, lilt 10.
1313, 662.234 314,543 111 1 9 •
DWI, 363 981 171.9::1 1 3
1.323, 417 4211 241.523 13 11 0
In addition to there modilicatines of the prevent system, the
maltpteni In Ireland ought, in our opinion. hi In alle.oJer discern_
time working at any time without notice, oid to remote mak with-
out payment of duty, as in England, when Psetefoctory eccurity
, given for the duties. (in the miter ha.id, they should be retrircl,
to enter an account of the. barley receieed by them, that regii!t• on
having becn found very useful to the Revenue in C., reentry, and
not inconvenient to the Malester ; to manufacture Malt for expim-
tation to foreign countries, under the Briti,h regulations, and the
cubit content of the bushel by which the duty ischsrged, should
be equalized in the United Kingdom.
If these alterations be a loptW, enti cannot but hope, conold-rable
progress a ill be made !nave's a complete anvimil .urn in the mode
of collecting the duties on Malt, whilst, at the same time, the Ma
nularturers, the Consumers, and the Revenue in Ireland, will be
materially hem:heed.
T. WA ELAC 11. (t. a )
T. FRA SKI.A EENclei. 0.. a.)
W. J. iA (t..
HENRY ItEIIENS 0.. al
It. W. HAY. et. a.)
Office of Revenue Inquiry, May 18, ICU.

The Report contains a long ofemot of insolvent arrestors! quit-
rents In Insisted, wish liar Cislift•sA• aisstweistions thereirprro.
an arrear of rent in A nf:nh the CAIN:tor says, that " they
is re such land to he found" as isod bxo leteted ! On rent for the
Isle of 3luckleglue." in the district of Wexford and Ross, the
Collrctor states •• the island supposed to be s-a•lird away by the
seal in vernal itunc,ces where quit-rents are regularly honked,
" the Leh wrc wet to bc found, and rewards have been offered fo;
their discovery I"
In an account of all lands held under the Crown for determinable
leases, with tie rental of the same, is the loll:ming curious dennrivi -
nation of lands in heath county, hoed Illalden,&r. lessees :—" All
that and they; houses aid messuattes in the town or Nara% held by
fourteen tenants, and at At dews smirks and labours Its dieltllll of
said
.fosirleen te,..ints ; and aiso another in Naran, formerly in
tenure of John Philpot, and all customary duties nt mowing scorn
in harvest fur one .day, and for any wher day's work in making of
hay, Ise. and one lien front every one of slid tenants yearly s
Chnstniss, &c. and also one cm:Notary irollon, commonly called a
Gallon, of the best beer of every brewing. toad: to be sold in
the town of Narats aforesaid ; ad part.,il of the RCICUILIII of the dis-
solved Monastery bf Saran." •

SHIPPING INTELLIGENCE.

FIIOII LLOYD'S LIST.

Pmentourte. Attn. 21.—Arrived the Lnrd Nelson, Wilson,
from London for the 31editerraneAn; and Hope, Madge, from ditto
for St. Andero.

Dear., AUG. ?S.—Arrived and remain', the Panambam. Nash,
from Jamaica. Sailed the Mary, Gunton, for Newfoundland.
Doren, Aug. 25.—Oft the port, the Two Friends, —, from
Baltimore in twenty-four days.
Gnat' ESE XD,A uu 25.—Duchess of York, Oxley, from Barbs-
does . • Dover Castle, Herbert, from Hernhoegh ; O:us, Holiscs,
from Pillau ; Shakeapear,—, from St Peterabnrgh ; Agenoria,
Barker, from ditto ; 'Young Otto, Brahma, from Lear ; Dorothy,
Drews, from Slemcl ; Edwards, `Vessels, front Bremen ;
Mann, from New York. Sailed the Rangcr, Slay. for Smith Seas;
Elizabeth, Slattuson, tor ditto ; Alexander, Pickman; for Res-
tock ; Kiawell, Armstrong, fur Cape of Good Hope; William,
Courtney, for Elsinor ; Hero, Garrick, for Calcutta.
LdwEitrool., A uo. N.—Arrived the 01‘ters, Dunesn, from
Jamaica—sailed from; Savannah-la-Mar the fat of July. On ti e
25th of July, spoke the brig Jack Tar, front Jamaica to LOodor
on the 15th lost. spoke the Rathbone, from Africa for Liverpool.
The Sisters passed the Isle of Pines the sth of July, and did net
see any vessels on shore. Also arrived the Nile!, Bruce, from
B,llsta—sailed 29th June; Commerce, Paulson ; and Zephyr, of
Peterhead, from Quebec; Brunswick, Teasdale, from Rigs; and
Lucille, Candler, trout Charleston. The Forth, Osborn, from
Dublin, sunk in going into dock this morning.
HULL, A uo. 24 —Thomas Ward, Esq. of this place, has this
morning received &letter from the Laurel, Greenlandman, oft Brit'.
lingtort. yesterday afternoon I and way be eirsiewne•srp newt tide.
hoD : Abram, 10 Rah, 160 tons, July 26 ; E 4 fhb, 70
tuns, July 26th ; Eagle, 7 fish, fie tuns, Aug. 4: • in Exomh,
3 fish. 30 turn, Aug. list ; Kiero, 4 fish, 411 tuns, 'July 31st ;
North Britain, 1 fish, or clean; Perseverance, 3 fhb, .1.0 oars.,
July 26 ; Rachel and Ann, 3 fish, 35 tuns. July 26 ; Swan, J fish,
I July 14 ; Venerable, BJ, or I 1 j fish ; Walker, 11 fish, WS tuna,
July 26th. Vilittby : Valiant, 7 fish, 45 tuns, July. Peterhead :
Perseverance, 100 tuns, July 20.
SANDIErORD, Arc. 10.—The following ar:ieles have been
found macs, supposed to be part of the cargo and rigging qtzte
Portuguese vessel burnt in the Cattegat (Que:re Ami4ott, Verr
from loyal to Gottenburgh and Copenhagen) and given urns the
receivers of the public revenue, to be managed and sold ; viz. Some
shrouds ; a pipe of wine marked P. P. and Co., No. 13 ; twelve
pipes of white wine marked P. P. and Co. ; one ditto, marked I.U.
and I ; two hbda. marked A. ; and five pipes of wine, mark. known. II

_
CU/ALSTON, JULY 28.—The schooner, Eudora, arrived from
the Grand Canaries in lb days; on the 20:h inst. was boarded by the
Colombiam pilot boat, Polio, Hampton, of two gluts. and hctween
16 and 20 men ; she had in her possession a Spanish mho° )er and
sloop, captured on the coast of Cuba.

•
• • • ---
The Fisher, Ames, Grey, is loss near Transmit.
The Shannon Pesti, sailed from Tampearhy on the 1.74h11 ay,
for Cork, and hasi not since been hears' of.

VESSELS SPOKEN WIT R.—The Union, of Plymouth,. Fayal. to
Newtoundland, IStli instant; John, Milford. to hay 1.:11.11eur,
instant ; Brothers, from Liverpool ; l'erfection, of Striderl...z::,
27th ult., off Cape sweet Nose.

Ht'LL SHIPPING.

Mu., Attars's' N.—From Archangel, Lord WelllngtoN
B:own. From Stockholm' Edward, Sotto!): In .Brsht.;
waite. From St..lluhn's, N.B. Royal G.torge, GrumLlP;
Sinclair ; Kirk Ella, Todd ; Gardiner aod Foster:- From
Quebec, Lord Wellington, kiettnett ; Mars, Harland. From East
Ries, 11"ist, Peterson. From Rostock, St. Jacob, Bastow. FCC=
Sehien, Gres Berensdoeff; Lienugh. From Petersburg's, San.i.el
Spivey, Wharton. From Riga, Thomas and Ann, Ship .is ;
Charles, Waller. Fromilarliegen, %VINT) Olevier, Faber. Fora'
Memel, Vivid, Day ' • ‘Fohlfahrt. Faeks. From Tonaberg,
Norske Plow Sand. From Hasuburgh, Hull, Harper. ,FrontAm J
aterdam, flow,
Sellinga, Dcwes. From St. ohn's.
' Kingston, Ilanly. From Christiana, Industrie, AL-IYorn. nona
Riga, Brothers, Taylor; Constance, Butter; Albion, Iti•ehic;
Stanael Barnet, Angus. From Queboc,"Esk Morris. Frarsi
Hamburg's. Brothers, }NUM Fnmi Archangel, Leda, Maim;
Niv,cy, Smith; £ldeda, Wear ; Mercator, Tliurbiek. From Der-
ehrster, New Itrunswick.Ainlia, ('lark. FrJlll New York. Sisters,
Illackm. From Pctersburgh, Woodhouse, Hunter; Eotiesiour,
GiutglAds Hope, Pea; ;Ebor, 4errittion. From .11.Lanal, Tut.
veld, Riekeks; Proyidentio, Bahlubs; Fidelity, Pain • Snits
/ensko, Young; Centurion, Wills: Junge benauff.
From Dantsic, Sophia Juliana, %Vold': Sonne, Kreekow. From
il'yburgli, Sarah, Reap; Trader, Ivison • Rachel, Allison; W-. -
Ban! Etheriugton, Harrison; Nancy. Mouth. From Petmsbargh.
)''ulusla, Thorp; Telemachus, 11 ngbt. From Memel, .(arts,
Schultz; Mercurius, Haet'cke; Dorothea Charlotte, *midi.
From Stockholm, Royalist, Aderson. From Deno(, TelltiV.
limbers, BuIL From Riga..laue, Young. From DatatAly, glom,
%Foliar. From Dunkirk, Eliza, Foster.

FOREIGN S•II.F.D.—For Rotterdam, JulFrouw Attie. Jekcv ;
Prince loopohl, Watson. For Amsterdam, Endre/lit, hicteet.
For llamburgh, Farte, 1I•Eo ; Laurel, 3lorgan Crarishopper,
Knott. For Petershurgh, Neptune, Jameson ; Diadem, •Nitilhol-
son ; Lord Illulgrave, Cardin/41er ; Andromache, Todd; Popues3,
Johnson. For Pernau, KtFort, Ikarress. For Riga, Ning..!qh,-.
sin,. For Rotterdam, Lady Williamson, Foster. For Petersbdrgh,
I ;des, ; Navy, (Jill. rot st. John's, John, Findlay. For
Wyburg, 3lincrva, Jordan. Fur Ilamburgh, Itochdade, Scarbo-
rough. For Petcrsburgli, Henry, Alegght. For Riga, Mescitor,
Bygate.

MEETINGS OF CREDITORS.
AT TIIZ
TO. NOIMOW.
111 an.
Crawford, W. jun. Chearsidc, bookseller
Hooter, J. Slimness, 4Lent, woollen-draper
Laing, IL FL-militia-street, ahik.ow

~FCO N.

. "u

12
- RI

Hakes', J. (eek-hill, Ratelifr, Stepney, tobacco-ma3ufactuer 111
Alarahall, J. Blaekhonte-yard, Gra) 'a lan-lane, Ka-maker • 12
Mogrard, H. Quadraat, tailor . - -

TIRST.

ANlesson, A. Lloril's roffee-iii;;;r, and Bowling lireeo-plea.
Kennington, flouter-inneiner - - - It
Dunentnbe„ .1. itm. Little Queen-street, llolboro, bookseller II
Manley. IL Southampton-row, Kusiel-equare. wier-asercheet 11
Peck. J. Atitlorer, linea-tleaper - - . - 14
DI VIDESPS.

- 11

Collier, J. Rathhone-plat, silk-merret• -
Cowling. J. and Catesby. S. Barad-court, Dedford-street,
woollen-draner - - - - 10
Ilandscomb, J. H. Newport-Pagnell, Bneltinghamthire, lace-
merchant - - . - II
Pelham. J. sea. Chart, near )lahlt4nne, Kent. seed-crusher 11
West, 11. latent Worthing, .9ttricx, liven-draper . - 12

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