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London, England, 1822-08-13 00:00:00

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jtl' REDUCED FARES, TO DOVER, DEAL. RAMS-
GATE, MARGATE AND CANTERBURY 7
F—
.it INSIDE COACHES, AND KEEP GOOD TIME,
S. A.
INN, SK
OUNTAIN and Co.
kLACEBN'y S HEAD MINNER-STREET, SNOvv-
. HILL, LONDON.
11111: following POST-POACHES, &c. set
out froth the above Inn:—
,
tan e gi 'Telegraph," DOVER, Deal, Rarusgatejlt-Maoragott—e,
• erbury, Fevershain, and Sandwich. newinP C
ot Itiornin preference a uarter oast 7
aboveo'Clocic. _once(o-n,stenqeupenroce-
oWne decided givers to the . Coach
r,
are determined no expence shall be. spared to render
Arst conveyance on the. Kent road.
3'till6MPTON' Chatham, Rochester, Gravesend, Stroud,
7,t'sttnit'endnurciated Fares,aitilß.ainlia:n; every Morning at a quarter past
"Royal Eclipse," FALMOUTH,
True BodrninPenry Ashburton, Totness, yniontn,
Plymouth, Exete.r;
!Se°,,rettlh!ster, Dartmoulh, and Salisbury, every mornrdnfgoradt
Nt . through Honiton, Axminster,.
Blackwater, 'and
Bridport, Blan
ksbridge Basingstoke, Hartford Bridge,
ttsbot, '
job e," Union," SOUTHAMPTON,Lymington, Lyndhurst,
is ',ester, Basingstoke, Hartford Bridge, Black water, and
Seve 'ut, NeW Four Inside Coach, every Morning,i at half past
Fite n; arrives at the Coach and Horses,
.Sout Southampton, by
f
Wizi This is a roost delightful Conveyance to the
e'th,Jersey Guernsey, St. Makes, Havre de. „hoperac,
t;)
P D Proprietors of the above Coach
'Phis, I ro't which has hitherto been
. continuance of that support
eaw.reuced since the commencement of the " Union."—No
ng With other Coaches.
AT!,
Pstm_Qaud BRISTOL Flying Post-Coaches, through Chip-
Reading, every
Aft„ ,111,(1, Cake, Marlborough, Newbury,
niktV )°,l at one ; arrive at Mr. May's,),the Greyhoud Inn,
.lruLland the London Tavern, Thomas-street, and Swan,
Water, 'l ~eavlY next Morning.•—Coaches to Wells, Bridge-
auottin, and Plymouth.
TiQehj," Umpire," a New LIVERPOOL Light Coach, only
At op7ght on the Road carrying Four inside, sets lit,
Ntroce ; arrives at Live'rpool next afternoon at Five, Iwiroortgl,
1141;,n, Lathbury, North:impton, LotterKnoths.
fore Atherstone, Litchfield, Stone, Newcastle,
,tSrWriegton, and Prescot.
IIREWSBURY, Wellington, and Shiffnal, Light Post-
c, every Afternoon.—Guarded.
bi,r `Union,"WFYMOUTET DOrchester,Blandford,Salis-
v-atAinlorer-,Ove;ton, Basing:i oke, Hartford Bridge, Black.
lwo and I3agthot, new Post Coach, ever; l
to uern
Afternoon,- with
-'
sty, rchMen only.—The Packets from We349"t dnesday
Arid •JrseY, Cherbourg, St. Make's, &c. every e
ltdaY afternoon, at Two o'Clock.
eve;;IIN, STAPLE and Southmoiton New Light Postcoai.l
t'Cle,-,iondaY, Wednesday, and Friday Mornings at Sev,,•iri
te 4 n
tete Rockingham," LEEDS tits). Afternoon at Four • and light Post Coach, sets nut
, panes through Baldock,
3tll:l,.tule Eaton, Stilton greethain„ Grantham, Bawtry,
'veer Td', Markham Moo;,,Newark, Retfind, Doncaster, and
tug,./:).idge, to the Golden Lion, .Leeds, next Afternoon.i—
-tioe,:,lllge and Packages only 4tl per I.o.—Notwithstandiug tire
),"'oas uton Expedition of this Coach, it is allowed to be the.
'ortilt'eable and complete Public Conveyance en t
being unequalled by any other.
4ftee5,'3lVGATE and.Ripon new Light Post Coach, every
GtAse Four, and Eight in the Morning.
Longtown, Gretna'4,re'en;Annin, Duiufries,‘.
-mo all AUrnll.ll Sant obar-Kilo, Caimiock, Kingswell,
- arts .
T• he „ „is Scotland, ailight.four inside Post Coach daily.
press," to YORK; Scarborough, Whitby, Welds,
is Nst an°, Newcastle,Se. Edinburgh, a Newlight four-inside
at7.cb, with a GUard throughout ; sets out every Morn-
• rniv by way of Newark, Retford, Doncaster,
delPeth adcaster, Darlington, Northallerton, Durham,
At h' "I'd Berwick, and arrives at York the next Morn
'e, 1,4 'Past Twelve o'Clock. Passengers finding tbeni-
“!ase :.3gued oil the journey, may rest what tithe they
4114441;3(1 then proceed without any additional Fare.
• P Ngh °OUGH and Swindon, new four-inside Coach
4,,e,Fsty, 41jdbourn, Reading, Lamboirrn, Purton, Lvilingtois
cottint Basset, Itanssbury, Hunger ford, &ea bury
Ri riltrad.
5"
aGX ew,Noltru, \sralsal, Shrewsbury, Salop, and Holy-
ailei
Four !aside Coach, every Afternoon.
•
Ilorntastle Peterborough, Stilton,
4tacsti"
Nlng, don Day CoaCh, t Spilsb, Lout li, Gil:l:shy, and
e '"g, at Six. The o only Day Coach to Boston and
Thee Ti •
tit
ti9,4.LISLPE„eS3)" a New Light. Four-inside Post Coach to
a„,l renrith and Whitehavetr, goes witlr Four
WeT'vliy,6" a Guard'all the way, passes through Brough,
14tht.eb,, retabridge,Richmond,Catterick,l3orouglibridge,
111t1,,11':
‘,11.-bertind, Ferrybridge, Newark, ..Doncastr,
witLwads, 's_tainford„ Bawtry, Greetham,, Stilton, and Big-
hr the
xrets out every Morning, and performs the joirr,ney
4ca,4int, e4te,t facility. Passengers detained on Abu Road
-`5 b -sur Measurehave the peculiar advantage of their
, kt„""g 'eenred • l
,11)A, • in the next Coach.
Art rity, Lancaster,. Preston, •Kirb•lonsilale,' Bolton,
L"lorls, mid Garstaug Light "Post Coaches, every
•
rid
/v Itoim
.If.atpO„ z'XPre ss," New Light Four Inside Post 'Coach
4 arrington, Knutsford, Stone, Stafford
sle,atl.T4 "I
I• ' y One Night on the Road), every After
Ip, reel, rivet
k • arrives
at the Saracen's Head Inn
r„
next L' vening.
v"Y „''') Four inside Post-Coach, called the Ex-
Morriii
l'qtt ,s.rt„ ig arid Afternoon.
Aft2r N0i,„1,. Newport, Whitechurch, Tarporley, Nampt-
hLnoll:l-mich, arid Middlewich Light Post-Coach, every
NI)L.
) 'aLAND • 'his,' 0,11141. Stockton, and Yarn) Likht Post Coach,
oa ' In.the George Inn, Sunderland.
esid_ctery,,,?-.`“ Express," to MANCHESTER, Winslow, the PoßTZ!castie, Walsal, and Wolverhampton,new Four
v4trpal., "40, every Afternoon.—Only One Night on
7 -
.1,,,z M4,„i 'Li and Rotherham New Four-inside Post-Coach
nnatu ?•3'" called -" The Eipress," and also " The
„ at Four •
Kovm . In the Afternoon. .
'4(ll'' sets ,`llt.K,xPress," New BIRMINGHAM Light Post
to
Afternoon, carrying Four Inside only;
ts, trv, t_. arts ick, Leamington, Sonthatn, Weedon,
cultist Nioe:. the Saracen's Heat!, Bull-street, Binning-
IF.xpres"!!g at half-past Seven o'Cloek.
.(4thea. • New Light Post Coach, to HULL, Lin-
si, o it, Hu o tick
.ert, and Doncaster, every Morning at
I 1t0,',,,',°!,ne Cross Keyi, 'Market '•place, Hull; and
e!.y oitl;',llNlii" in the Afternoon at Four o'clock;
Iltiers 'ning. Afar„, Holdesdini, and Chisliont 'Coach,
114 Y Clo4lieti Tr • . ,
\''''hot4'l' to Djitelel'ng " The thanipiOn," a New light
'1,41:1°-ve; 1./I,`Awaterll.l3aP.,STEß; in 14 hours only, through
be tots of singstoke Whitchurcb,. Overton,
eti_t.,odseats, Blandford. The Pro-
t• rt..,N rend" it i‘,7oen, are -determined no expence shall
tt redl.'dildfiAtr"°taLl'utonirli'Voael'ioens-tdhaeiityV,esotterEnißciueand3.
• tiro y 4gage and
t;taand Eight.
ekages to Leeds, York,' and Dorioaster,
atilll,o3 a „"uNTAIN
retj!,lle atini Co.
,iespectfnilY acquaint' their- •
"t‘t 7,‘Plac, tikey will not be accountable, for
Ilie!r'let7edl.-‘79.l'ostard:v.sol',l,lekgifafe, Writings, Plate; &v.. of •
Itseettitle.,4cll,and 94, stvl9!,,RT•44l44ged, un •
.ieria"
,!nsurance paid accorttinglx, at
Mildner'strestt, Snow=bill;Lyndon:

In the Customs in Ireland the Board itself and the office of
the Secretary connected with it, were found to be upon a scale
too nearly approaching in the number of the persons borne upon
the establishment to we same offices in London. There were
seven Commissioners (two of whom were Chairmen), two Se-
cretaries, and 21 clerks, in Dublin ; while in London, fora re-
venue of six-ford the extent, and for a weight of business which
bears no comparison with that of Ireland, there are nine Com-
missioners, one Secretary, and twenty-six clerks.
In the-OM:agent expences also, such charges were discovered
as indicated habits of great extravagance and of a very loose
control. Several instances are afforded in Mr. Richmond's ob-
servations under that heads among others, he states " that for
the house of the Surveyor at Malanide, an out-station within
the port-of Dublin, where there is no boat establishment, and
where the officer's duty is confined to the discharge of a few-'
vessels laden with coals, salt, and potatoes, the charges incur-
red for repairs in the last year amounted to 3331. 195., including
171. 17s. bd. for a chimney-piece ;" upon which he very justly
remarks, " Under such a system no limit can be'assigned to
the amount of contingent expences."
In the same paper he repeatedly points out the circumstance,
that in the out-ports " the salaries of the officers in Ireland are
generally higher than the salaries of the officers of the same.
class in England;" and in another place lie intimates, " that
they are one-third higher to officers who receive above 1001. per
annum, and between one-fourth and one-sixth higher to officers
whose salaries are less than 1001."

In his evidence before us, he adverts to other examples of
excessive expense.
In the Excise the same profusion was manifest, and formed
a subject of observation in the Report of Colonel Doyle and
Mr. Carr. They have also adverted strongly to it in their evi-
dence before us, remarking. upon the striking disproportion be-
tween the offices of collection in Dublin and London. In the
former place, there are two Collectors at 1,2004 a year each,
where the united collection amounts to about 700,0001. an-
nually ; while in the /atter there is but one collector, whose
salary is 600/. a year, and who receives duties which amounted
in the year 1820 to 7,246,907/. It is true that the Receiver-
General iu London performs certain duties which are not dis-
charged by that Officer in Dublin, and which fall upon the col-
lectors there ; but that circumstance is by no means sufficient
to justify the difference. It is to be observed, also, that there is
no collector of Excise in England who is paid at a higher rate
than 6001. a year, and only one out of London whose salary is
Of that amount, viz. the collector of Liverpool,. who receives
and accounts for duties exceeding in net produce the whole of
the Excise revenues of Ireland.

We have adverted in this manner grid upon these authorities
to the comparative expence of management in freland and
England, as it was found upon the inquiry in 1819, because it
exhibits that which we conceive can only be corrected by a
change in'the constitution of the departments. Particular in-
stances of extravagance may indeed be, remedied, and general
directions may be issued to forbid their recurrence (as upon
these Reports has already in fact been done), but such reme-
dies have been applied before, and such orders for futUre regu-
lation have toe frequently been issued in:iftia. Tinae depart-
ments have, in the several parts of their establishments, been
frequently revised by successive Administrations in Ireland
subsequently to the Union., They have also since that period
undergone a minute inquiry by a Parliamentary Commission,
and have been subject to many reforms in consequence of its
proceedings. But all these have not availed to subdue the dis-
position to expensiveness, or to secure a steady adherence to a
scale of 'expenditure justly proportioned to the services which
they have to perform. The needless and profuse charges
which, after alt these inquiries and reformations, were found
'existing in both of them, appears to us a convincing proof that,
as they are at presait constituted, a full security for economical
management is I.nattainable.
A circumstance, strongly corroborative of this view of the
subject, occurs in the accounts of the Excise Department re-
lating to the year immediately following a period when the en..
deavours of your Lordships and the Local Government to ef-
fect retrenchments were yet very recent. A Commissioner of
that Board was in attendance upon your Lordships in England,
in the year 1820, upon the business of his office, during eighty
days, and the allowanee which he claimed to' that service, and
which was awarded to him by his Board; was at the rate of
eight' guineas per diem, in addition to his regular salary._
Tne charge, on similar occasions in former instances, had been
five guineas per diem, and it does not appear that any au-
thority or precedent existed for the increase. No, payments
made either to English or Scotch Commissioners, detached
on public duty from their usual place of residence, could have
been found to justify such an allowance, cr a rate of charge
even nearly. approaching to it, as will be seen by a statement in
our Appendix. And when this case of extravagant expendi.
titre is considered with reference to all the circumstances de-
tailed in the evidence of one of the members of the Board, and
in his letter connected with it, the expectation is wholly dis-
pelled that the then recent inquiries and proceedings of the
Irish Government had produced ally substantial reformation or
disposition to economy in the Board of Excise in Ireland.
Our view of the unnecessary expense of these departments in
Ireland is confirmed even by the-plans of reduction which the
Boards themselves, both of Customs and. Excise, laid before
the Lord Lieutenant, when their attention was drawn to-the
subject by the inquiries which were instituted in 1819. In
each department the heads of it, when -called Upon; found
great retrenchments to be practicable. Those which werepro-
poSed by the 'CommissiOners of Custoins will be found in
our Appendix, with the observations of Mr. Richmond upon
them.

The Board of Excise, on their part, snggested the immediate
retrenchment of no less than 19 Surveyors, 139 Gaugers, and
27 Supernumeraries, and subse'quently -proposed further reduc-
tions, making in the whole 27 Surveyors, 160 Gaugers, 27 Su-
pernumeries, whereby a diminution was to be effected of
17,930/. hi the yearly expence of management. That amount
of saving, considerable as it is; falls much short of what was
submitted by Colonel Doyle and Mr. Carr ; and the proposi-
tion (unlike the plan framed by them) was accompanied by little
argument or explanation; to shew in what manner practically
these specific reductions could be effected consistently with the
due execution of the service, and why they could not be car-
ried farther. It also contains no satisfactory reason why the
expenditure, thus admitted to be unnecessary, hid not been cur-
tailed before. The proposal bore, indeed, more the. appear-
ance of a hasty attempt to anticipate the resulrof the inquiry
then instituted, than of a'spontaneous and well-digested plan
of reformation. The Lord Lieutenant declined, upon such a
representation, to adopt these general reductions in that depart-
ment, at a time when a more mature scheme of retrenchment
and improvement was under consideration.
It will not escape the attention of your . Lordships, that .the
large diminutions of establishtnent contemplated in all these-
plans, were deemed practicable consistently with a continuance
of the separate management by which the collection of the Irish
revenuehas hitherto bees controlled. By the substitution of a
system under which the whole management of .this revenue
shall be incorporated with that of Great Britain, we are satis-
fied that a much more extensive field forretrenchment will pre-
sent itself.' The saving which may ultiinately be effected de-
pends so much upon the degree in which our propositions re-
lating both to the commercial intercourse and the Revenue sys-
tern of thetwo countries may be adopted, that it would be pre-
mature at present to enter into details with a view of attempt-
ing, even by an iitimate; to exhibit an approximation to it.—
But when we st4te that, according to the opinions of the persons
most competent to form a judgment upon the subject, the prp-
portion of thetustoms Establishment employed on account of
the Union and Countervailing Duties, which we shall propose
to abolish or to simplify, is not less than one-half of the entire
department now maintained in Ireland, it may be allowed us to
.anticipate Jinni these'alterationi, in conjunction with the union
of the Boards, a reduction of expence bearing a very great pro
'portion to the Whole of the 'existing 'Charges &management.
This disproportionate scale of! expence, although it could
not lie arlioll), justified; *viould be in 'some 'degree compensatW-
Ihrj if ir Jimmied that- the 'establishments to, COnstructed • 11 it d

the practical effect of producing a :Revenue collected to its
fullest amount, by a rigid attention to the interests of the Crown
on the one hand, and on the other with a due consideration for
the convenience of the subject. But such compensating ad-
vantages are not to be found in the management of the Irish
Revenue. The existence of great deficiencies in pointoef con-
duct arid practice, and the consequent injurious. effection the
interests both of the Crown anti the subject, is abundantly,eeta,-
Wished by the evidence of the British Officers who •ezareined
in detail the systems of the Irish Departments, and by :the tes-
timony of various merchants, tradesmen, and Revenue-officers,
who have been'examined by us.
With respect to the Customs, the existence of these:general
irregularities among the officers employed in the receipt:and•
delivery of the imports and exports, renders it but too probable
that the interests of the Crown must be injured by the imper-
fect collection of the duties. But the proof of actual defalea-
tion -arising from that cause is; from the nature of those duties,
not to be obtained in the same manner as with respect to the
Excise Department. It cannot, however, but be prcesurned,
'that the laxity on the part of the Custom-house Officers, which
proddces so much inconvenience to the subject, must occasion
loss to the Crown also.
Several of the witnesses who have gers evidence relating' to
this department have spoken in the strongest and most enequi-
vocel terms of the great difference between a British and an
Irish port, in respect to the facility and dispatch with which its
ditties are conducted ; and they have in.sothe -instances de-
clared, that a few hours are found sufficient by the ofEtters of
the Customs at Liverpool for the completion of the same quan-
tity of business that required -a sacrifice of several days in the
corresponding departments of Dublin. It is superfluous to ob-
serve, that unnecessary delays and impediments to the trans-
actions of commerce are heavy additions -to the unavoidable
burden of taxation ; and the public look for the reerioval of
them with a very natural and very just anxiety.
In the collection of the duties managed by the Excise, the
comparison with Great Britain is even much more unfavour-
able to the Revenue system in Ireland, the establishments be-
longing to this department being at present in a most unsatis-
factory condition. In corroboration of this statement, and with
a view to offer the means of pursuing this subject more into
detail than could well be done in the body of our Report, we
have in our Appendix subjoined the following docuthents,
which will be found to contain very ample information on the
several points connected with this branch of our inquiry
let. Copies of the regulations under which the several duties
of Excise are charged in England and Ireland respectively.
2d. A letter addressed to this Commission by the Chairman
of the Board of Eecise in Dublin, on the subject of the dif-
ferences between them.
3d. The examinations taken before us of the several practi-
cal officers who were sent from England for the purpose of sur-
veying and reporting upon the actual state of the collection of
these duties in Ireland, under the existing regulations.
4th. The examination of a Commissioner of Excise in Ire-
land; lately employed on a survey of his departnient.
The.proofs which are .afforded by these documents, together
with the Report of Colonel Doyle and Mr. Car, which we have
already referred to, concerning the defectivestate of this de-
partment in general, are irresistible; the general result may
best be illuStrated by a brief notice of the collection of the Fluty
on Irish-made spirits, which, as your Lordships are aware,
is the Most considerable of those which are collected by the
Excise.

The manufacturers of thivartiele, as well as of several-others
subject to Excise duty in Ireland, are by law chargeable with
ditty in another form;_ first, by an assessment at a certain rate
• upon the quantity of the article supposed to be produced, ac-
cording to the capacity of the utensils employed in the manu-
facture; and, secondly, by a charge of duty upon the quantity
really produced, which 'certain officers are • appointed to ascer-
tain by'actual survey. The former mode of assessments in
the. nature of a license, and the amount of duty thereby fixed
is dinged as the minimum, which each distiller ;s liable to
pay. The operation of the survey would produce the'differ-
ence of duty between that 'minimum and a- charge upon • the
actual produce, if the officers of the Excise performed their
duty. In order, however to enable your Lordships to appre-
ciate the value of the service performed by the officers to whom
the collection of this duty is committed, and at the same time
to assist in forming an estimate of the general efficiency of
the department, it may be suffiCient to call your attention
to the ascertained fact, that it is a case- of rare occurrence that
any spirit duty is brought to • account beyond that which is
charged upon the capacity of the still, whilst it is notorious that
such licensed quantity is so much below what really can be pro-
duced, that sonic of the distillers have, for reasons which it is now
unnecessary to refer to, petitioned the Board of Excise to have
the charge increased by one-fifth. It is indeed a subject of ge-
neral notoriety, that an excess of more than that amount is
esually manufactured, .and finds .its way into consumption with-
out payment of any duty. The existence of this practice has
been long known to the whole department of Excise and al-
though it could only prevail through the neglect or corrupt
connivance of its officers, we find no trace of any measures fir
the correction of so extensive an evil.

The loss of revenue occasioned by a system of management
so defective, is far from being the only evil to which it gives
rise. Consequences' of a very injurious nature must also' e
produced, from the obstacles thereby created to a free inter-
course in the spirit trade between the two countries which can-
not, while the Revenue is so imperfe&ly collected in Ireland,
be carried on without ruinous injustice to the English and
Scotch distillers.

It will be our duty to 'address a'alistinet Communication te
your Lordships, in consequence of the reference which you hare
been pleased to make to us of the whole of, this extensive and
• complicated subject. We shall here, therefore, only state what
appears to be necessary to illiAtrate our last observation, lean.
ing entirely out of our consideration. the particular subjects of
difference between the distillers of the two countries, whiCh are
now in a course of litigation, with a.view to a legal decision upon
them. The Irish distiller has the privilege'of warehousing the
spirits which he manufactures, and of transferring such part
of them as he thinks proper at any time to England, where he
pays the British duty on importing them for consumption.
Thus far; therefore, he metts-the British manufacturer on
equal terms ; for we may suppose that the expence of freight,&c.
to which he is liable,are compensated by the privilege enjoyed by
him, and not by the English manufacturer, of warehousing the
spirits without the payment of the duty, until they pass into the
hands of the consumer. But from the facilities which are allowed
to him,a4 we have deScribed,in the disposal of a certain proportion
of the spirit which he can produce without the payment of any
duty in Ireland, it is evident he possesses an advantage which
nius t soon give him a decidedand preponderating superiority over
his-English rival, and such as must infallibly, if it be allowed
to continue for any length of time, prove as injurious to the dis-
tiller in England as it is to the Revenue in Ireland.
If upon every thousand ;,,,allons of spirits produced be the Iriih
distiller he is charged. with a duty on .750 gallons only.( which,
according to the majority of the opinions which we he vereceived
upon the subject appears to be the fact), leaving him at liberty
to dispose clandestinely of the remaininglso gallons freeof duty,
there will be a benefit to him upon the sale of that quantity. be
yond thefair and ordinary profits of his manufacture, correspond=
ing in some degree witn the amount' of. the duty which he has
been-permitted to evade. We say in some degree correspond-
ing, because we • are aware that in such transactions the dealer
does not usually gain the whole of the duty which is lost to the.
Revenue, being obliged to divide it according to circumstances
with die constr. tier. But whatever the .actual profit upon each
transaction may be, it affords on the whole a positive advantage
to the Irish distiller, and enables him, pro tanto, to undersell
the English manufacturer, in his own market, in the disposal of
the 750 gallons which arecharged with duty.
It therefore becomes the interest of. the (Irish distillei to trans-
fer to England all the spirits upon which lie is compelled to pay
duty, and to reserve for Ireland that portion which he can Make
duty free; a proceeding which, as are have observed before, must
operate at the same time to effect the. ruin of the English dis-
tiller, and the decrease of the Irish revenue. -
With respect to the Scotch distiller, It will be sufficient to ob-
serve, that m his case the duty on spirits is charged and levied '
in a manner differing considerably from the methods pursued.
either in England or in Ireland, and that the-manufaeturer is
so situated, that if the free-intercourse in, spirits were allowed
between Scotland and Ireland, he would probably not be able,
supposing the Revenue should be collected as at present, to en.
dure the competition ; while, on 'the other hand, if his claim to
be -put upon the same footing with Ireland in respect to the in-
tercourse with England were conceded to him, he also might
(if the best opinion which we have yet received on the subject
be correct) have advantages over- the "English distiller too great
to allow the rivalry to be of long continuance.
Weean ourselves conceive no permanentoreffectual method of
preserving. the United 'Kingdom from 'grievances of this nature,
without the-establishment of one' uniform and regular system
of revenaeicollectitar,. under one management And authority. .It