The Sun.
London, England, 1836-04-14 00:00:00

DUTY ON SOAP.

TO THE EDITOR OF THE SUN.
Stn,—As a constant reader of your independent and
JiLeral paper, and one extensively engaged in the mann-
factufe of soap, I use the liberty of requesting your aid iir
convincing.
this session to
Government of the necessity of doing something
elieve us of the trammels of the Excise, and
severe losses imp.
os,d updn us by the smuggler. The mea-
sure lately introduced
or the repeal of the duties, and an
additional duty on foreig-n tallow was absurd—in so far as
regarded the public, it was ncither more or less than im-
posing- a duty on the public of aht;ut 1,400,000/., for the
sake of being relieved to the extent of little more than
500,000/. This surely was an Irish mode of relief. How-
ever desirable it might be for the soap trade to get quit of
the Excise, and so great a necessary to the comforts of the
people bcieg cheapened, it must be admitted by every rea-
sonable person that the state of the revenue could not admit
of the total repeal at the present time. All we can ask is the
adoption of such measures as will give the trade relief, and
make the article cheaper to the poor, without injuring the
revenue—and this is perfectly practicable. The late reduc-
tion of half the duties, though tending much to check the
smuggler, is far from sufficient to put a stop to the illicit
trade that is carried on to the great injury of the fair trader,
and which is now carried on to a feaeful extent by the
smugglers of Irish soap into this country. The late Com-
mission appointed to report upon the soap tradol2ave made
out a strong case in our favour ; they have showo dearly,
by the strongest evidence, both on the part of the truie and
the Excise, that the manufacture of soap is crippled exceed-
ingly by the Excise laws—so much so, that all the improvo-
'Lents of which the trade is susceptible are totally pre-
vented ; and the worst of it is, two-thirds of these regula-
tions are by no means calculated to secure the revenue, but
cause eternal molestation to the traders. They also point
out, that by reducing the duty on hard soap from I,d. to
Id. per pound, and the same extended to Ireland, the
revenue would. be increased beyond what it now
is ; and, by adopting a new mode of exacting the
duties, the trade would get quit of the present oppres-
sive Excise laws, and consequently be at liberty to work to
more advantage, and produce a better article at a lower
rate. I observe most of the liberal press have had some-
thing said on the soap trade ; and, during the recess, you
could not render a greater benefit to the trade, and the
pub'2ic at large, than by giving a good leading article on the
subject ; and you will have the advantage of the Commis-
sioners' Repoli, to enable you to do ample justice to all
interested. 'Were Ito offer an opinion different from what
the Commissioners barge recommended, I would say reduce
it to one half the present tigty ; then you would annihilate
smuggling, render the article eery cheap to the poor people,
and make it more palatable to the Irish ; and I am con-
vinced that this low duty, from the additional consump-
tion, and total prevention of smuggling, with the extensiom
of it to Ireland, would produce a revenue not at all short
of the present. I could almost pledge my existence on the
result being what I state. Surely the Chancellor of the
Exchequer could not go far wrong, in trying, the experi-
ment. Coupling this with a more efficient and rational
system of Excise regulations, the manufacture of soap
would acquire new life, and very soon arrive to great per-
fection. And why should any practical relief be for a mo-
ment withheld from a manufacture of so much importance,
in many a point of view, to the country ?
I must conclude, by earnestly recommending a perusal of
the very able Report, drawn up with so much care and
ability by Sir Henry Parnell, and I am persuaded you will
be satisfied with the conclusion come to (see p. 48). The
only omission they have made, when recommending the draw-
back of the whole duty when exported, is, that they do not
allow what would be equal to the duty paid upon the raw
material-31ie. per ton would cover it. Tallow pays some-
thin.- more than 605., but half a ton only is requisite to
make a ton of soap. }t. in and palm oil both pay a duty.
We cannot so well compete With continental houses in ex-
ports to America, unless relieve. 4 of these duties. Tim
Report will show to what extent Dv business is carried
(see p. 71), and I am on the eve of going to London, with
the intention of seeing Mr. Spring Rice, .ins I hope you
will aid my endeavours by a pithy paper 00 the subject.
All the. trade are deeply interested at this time, to,know
if the Commissioners' recommendations are to be acted
upon.—l remain, Sir, yours respectfully,
Leith, April 8, 1836. WILLIAM TAYLOR.

Mr. BURKE'S HISTORY OF THE LANDED
GENTRY.-The third volume of this important work, which
will contain accounts of all the eminent families in the 11,0itcd
Kingdom, is just published ; and the fourth volume, com-
pleting the work, will appear in the course of the presevt
year. "Of all the books which have, of late years, issued
from the press, we know of none whose passport to posterity
is more sure. It will be a standard book for generations to
come. We believe the history of the world furnishes no other
instance of an intermediate class of individuals lK.tween the
aristocracy and the great mass of the people—so distinguished
for moral excellence, intellectual attainment, high character,
and great opulence, as the Commoners of Great Britain. This
record of their family history must be invaluable forrefereace."
_Observer.
The difficulties and drawbacks which surnames lit-
trude upon the holy state of matrimony generally, as some of
our readers may perchance be aware of, manifest their unge-
nial presence after the honeymoon. In some cases, however,
they beset the luckless candidate for admission to the Hyme-
' neat temple even at the first approaches to the threshold—so it
was in the case of M. Landet, who appeared as defendant be-
fore the Tribunal do Paix, a few days since, to answer the
demand of M. N—, residing at the Batignolles, an ancient
advocate, who, retired from the. courts of Law, now practises
only in that of Hymen. The parties being " in presence," M.
N— proceeded to expound the nature of his compla:nt in
I the shape of a hill of costs :-
1. For reflections, reasonings, and considerations upon
the age, " condition," fortune, pretensions, educa-
tion, and character, which M. Landet was entitled to
expect in a bride; three consultations lBfr
2. Demand in marriage made for M. Landet to M
Gibbloureau, sire of Mademoiselle Annette Wilhel-
mine Rosalie Gibbleurcau, his daughter, the which
demand was afterwards. dropped, because my client,
M. Landet, found the lady too pretty in her person,
and not pretty enough in her purse, which was not
my fault
3. Correspondence with Mademoiselle de R—p, daugh-
ter of a wealthy silversmith, which was cut short in
Iris consequence of the said suitor's not keeping I
ap-
pointment, which was not my fault
4. Mademoiselle de cab-hire, which I was
obliged to pay, on account of the lady's choler at M
Landet's not coming to the rendezvous, which was
not my fault
A long letter which I wrote myself the same evening
to M. Landet, to make him sensible of his want of
politeness, which was not my fault
6. Omnibus expenses, for going several times to M.
Landet, to acquaint hint with the little success of my
endeavours, which was not my fault 6

Tof al 6sfr.
Having finished his reading, the venerable complainant re-
freshed himself with a pinch of true brown, and then sat down.
Upon which M. Mathieu Andree Aimable Landet, the plain-
tiff, citizen and shopkeeper, got up to couuterplead, and, in so
doing, declared that he was now " Benedick, the married man."
and without the intervention of the complainant. M. Landet
owned, nevertheless and notwithstanding, that he had re-
quested the " time-honoured" plaintiff to look him out a cars
posa, withlots apeman. but that it had never, for the six-
teenth part of a second, entered into his (M. Landet's) head
to make any pecuniary recompense. , The compensation he
had proposed. was two or three dinners, which he bad the
honour of giving to M. N--, in a COMIC it fain style. Tim
plaintiff, however, could not or would not digest this mode of
pitying his fees, and was proceeding to reproduce the funda-
mental facts of the case, when M. le Juge de Pair thus inter-
rupted him :—" The plaintiff's demand is non-receivable, and
be must pay the costs." The worthy magistrate might lure
added—" Which is not my fault."—Galignani's 111c.NA'nyer.
Gl.3?tirnhoGntovyodgiu4:lrrirtyla?Laiallibacnrtiest.itaobliele
above him,
suspended by a rope when working, and a piece of
rock which
aocfctiitileetqltwoacoc.rnoreriel occurred at
broke the rope, anti. precipitated him to the earth. There was
had previously attempted to be blasted, gave. way
another workman beneath him, and the falling mass covered
them, and killed both on the spot. It was upwards of two
hours before one of the bodies was dug out. Another man
Carnarron Herald.
was very severely injured.—
h•
A letter front Vienna atm=lces t . at the coronation
Or the Emperor at Prague will probably take plce in June,
and not be deferred till the autumn, as has been stated. • Pre-
are already making for
Pre-
parations the ceremony. A sum of
30,000 ducats has been assigned for the coronation of the Em-
,,,ron and 25,000 for that of the Empress.
SI it G EmtGE CI. Elt K .---.A .6 the cawiuw of the
rooks portends a storm, it is worth while to - • that the
cunning Baronet has come down front London,mcttwit
and
com-
menced a canvas in this county within these fewdays.lt is
stated, we believe upon good authority,
that he accounts for
this course of proceeding, b i ft. •
rin, to the great proba-
bility of the,„Lords u„ • y'e 'l'
.7,.
'awl tg out the Irish Muneipal Bill,—
Scotsman.

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