The Sun.
London, England, 1849-11-17 00:00:00

SATURDAY EVENING NOVEMBER 17. 18493

FROM THE LONDON GAZETTE

viz, .-

" Chesterfield, Nov. 9.

•
" Dear Brother,—l received yours this morning,
hut I do not feel satisfied about your business yet, or
I am afraid they will do you yet if you do not mind ;
if you have put an appearance to that writ it will be
rite, but if not, it will be rong. Now if you and I
go I can bring anything from home that will do for
us. I shall have made father write before I go, and
hope that will not be long, for it is all their talk that
I have not had a writ, and they will not wee. Nov
it is a hard case for about 50/. I could go on in a
first-rate stile, and get a girl in a month or 2 with
about 6 or 700/., and that would set us up, but I
cannot get it, but it is a bad job for all, as our credit
is gone in this country. I go, but write per return of
I post, as father is very anxious to hear from you.
" Yours,
" TOM.

" P.S. If you should have any meney to spare, let
us do as well as we can at home; praps you will
meet me at Darby on Sunday, but write in a 4:14y or
two. is Tod."
Mr. TYRWHITT remarked that it was a most cruel
case, and he remanded the prisoner for the produc-
tion •of further necessary evidence. lie was then
lucked up.

THE DUTY UPON TEA.
Commencing the survey of our fiscal system with
the Customs, we find among the yet unreduced items
of our Tariff an impost opposed to the first principle
of fiscal justice—which forbids that the necessaries
of the poor should be disproportionately taxed—and
opposed no less to the universal doctrine of all sound
economists—that exorbitant import duties defeat
their own object. We allude to the duty of more
than 200 per cent. upon tea. We challenge contra•
diction to the proposition that tea is at the present
day, even to the poorest classes, a prime necessary of
life. Avoiding all verbal controversy, we take our
stand upon the practical definition of the term " ne-
cessaries," as applying to an article which
absorbs a portion of the lowest earnings by
which labour is sustained, and which divides
with bread itself the expenditure of the
poorest of the poor, who just make a shift to
live. On this point we may safely appeal to the
evidence disclosed by the investigation which we are
now carrying on into the daily life of three separate
classes of our population. All alike—whether it be
the under-paid labourer of the fields, the manufac-
turing operative, or, lowest of all in the scale, the
oppressed slop-worker of the metropolis—all spend a
portion of the miserable pittance which is inade•
quate to keep hunger from their doors, upon the
half- ounce or even quarter-ounce of that herb, the
comforting or stimulating properties of which are
to their sensations even more indispensable than
nutrition itself. It is idle to question the
economy of such a preference, or to at-
tempt to dictate to the indigent, as some well
meaning persons are inclined to do, a more profitable
mode of expending their earnings. The poor, for the
most part, learn pretty well by severe experience in
' what way the money goes furthest, and they are the
best judges as to the measure of comfort which it will
yield them. We find that, even when most pinched
for want of bread, they will buy tea ; and who shall
say that they are improvident or culpable in so doing ?
Yet is a fact, that for every penny so laid out—the
produce of intense, uncheered, Sabbathless labour, in
garrets and cellars—two pence at least are appro-
priated by the Customs ; and the coarse, flavourless,
and adulterated compound which is bought is not
really worth one-third of the price that is paid for it.
Is this humane or righteous legislation ?
The present duty upon all kinds of teas is 2s. 2kd.
per lb. The high- flavoured hyson of the rich, and
the article which is ticketed in the cheap shops of the
metropolis as "good serviceable tea," at 3s. 41, or
even a less price per pound, pay alike. The ad
valorem system, indeed, has been tried, but, by
almost universal admission, it was found impracti-
cable, and the present equal duty may be deemed a
fiscal necessity, but its exorbitant amount is not only
an oppression and a grievance, but—what will weigh
still more with some people against it—it is a fiscal
mistake. It does not, nor ever can, an-
swer to the Exchequer to impose upon an
article of almost universal demand a tax so
high as to stint, to an unnatural degree, that
consumption, which is the most fertile source of all
I revenue—the consumption of the great bulk of the
people—and which is derived from the wages of
labour. It is the labouring, not the spending classes
—the many, not the few—the Excise and Customs,
not the Assessed Taxes, nor even the Income-tax—that
constitute the most productive sources of the public
revenue. It is, therefore, by facilitating and extend-
ing consumption among the millions of the working
cla.-Aes, by multiplying those innumerable rills which
make up by their aggregate supplies the great stream
of iiatival. wealth, that the most successful financial
results ireeto be achieved. All theoryoll authority—
the j'adgment, we do not say of tliNiost eminent, hut
of All writers of any degree of reputation on public
economy and finance, are in favour of the superior
'productiveness of moderate over extrava-
gant import duties. And experience, which
we happen to possess in an abundant degree with
regard to tea itself, as well as in the analogous cases
of coffee, sugar, and other similar articles, confirms
the assumption that, if we desire to increase the
amount now yielded by tea to the revenue, the almost
certain method of doing so is to decrease the rate of
duty.
The history. of the variations which have taken
place during the last hundred years in the amount
of this impost, and the effects which have respec-
tively attended them, afford one of the most in-
structive studies in finance. We shall briefly reca-
pitulate the leading facts of the case. Previously
to 1745, tea was charged with an Excise duty of 4s.
per lb., and also with a Customs duty of 14 per
cent. ad valorem. This was, at the prices of the
day, equivalent to about 114 per cent. The average
amount then entered for consumption was 768,520
lbs. a year, and the average revenue from the
duty 175,222/. In 1745, a re-adjustment of duties
took place, the effect of which may be briefly de
scribed as reducing the rate of taxation to about 50
per cent. In the very next year the consumption was
almost trebled—amounting to about 1,800,0001hs ,
while the revenue rose to 230,4001. In seven years
more the entries had risen to 3,000,000ib5., and the
revenue had augmented in a like proportion. These
striking results took place at a period when tea was a
much less general article of consumption than at
present. Unhappily, however, the lesson afforded by
the experiment of 1745 was lost sight of. Between
that year and 1784, the tea duties were again tam-
pered with, and they fluctuated from time to time
between 65 and 120 per cent. ad valorem. The
natural consequences evinced themselves in a check
given to the revenue, in unbounded smuggling,
and in excessive adulteration. The enormity of the
evil compelled the Government to try once more the
policy of reduction. The duty was lowered, at one
step from 119 to 12i per cent. The success of the
measure was instantaneous. Smuggling and adul-
teration ceased—and the sales of the East India Com-
pany, which had been 5,857,883 lbs. in 1783, were
10,148,257 lbs. in 1784, and 16,307,483 lbs. in 1785.
The revenue, instead of falling in the proportion of
119 to 12i, declined, notwithstanding this great and
sudden downfall in the duty, only in the proportion of
2to 1. But the temptations to which financiers are
too apt to yield, of raising more money for the Ex-
chequer, though at an increased pressure upon the
public, once more prevailed. In 1795, and at several
other periods between that year and 1819, the
duty was again, from time to time, augmented, and
in the latter year it was raised to 100 per cent. on
teas above 2s. per lb. It would occupy too
much space to exhibit, in detail, the results of all
these fluctuations, for which wo must refer our readers
to the Commercial Dictionaries. Suffice it to say,
that they all tend to confirm the conclusion—as to
the operation of a moderate duty in stimulating con-
sumption and revenue, and the reverse effect of an

he determined to dispose of it, and he negotiated with 1
opposite policy—which had been illustrated by the
the prisoner, with whom he had been acquainted, for two great experiments of 1745 and 1784.
the sale of it, and he ultimately agreed to advance to If our limits would allow us to go into similar de-
'A itness 4751. for the purchase, and he paid 251. down, y tails respecting the fiscal alterations that have been
and gave him a bill of his own acceptance for 369/.153., made, from time to time, in the analogous cases of
at 14 days after date. It became due on August 19th, coffee, sugar, spirits, &c., we should be able to adduce
and was dishonoured. Witness subsequently met the at least as striking instances as the above, of the ails-
prisoner, who proposed to renew the bill to him and get chievous financial effects of exorbitant taxation. Two
it accepted by his brother. Witness did not agree to or three facts only respecting coffee may be briefly
that, and the prisoner then said he would send down mentioned, on account of the close analogy between
to his father at Stretton, near Chesterfield, to have it the two cases. In 1784 the duty was reduced from
accepted by him, which witness acceded to; and this ls. 6d. to 61 per lb. The consumption of legally
was also dishonoured. Witness afterwards saw the imported coffee was immediately increased ninefold,
prisoner on the matter, and commenced proceedings while the reduced rate of duty yielded a trebled
• against him through his solicitor, and he was served revenue to the Exchequer. In 1807, the duty, having
with a writ. Witness proceeded to Stretton, near again been raised, was Is. Bd. a pound—the consump-
Chesterfield, and had an interview with the prisoner's tion I,l7o,l64lbs—and the revenue 161,2451. The
father, a respectable farmer, and on presenting the next year the duty was lowered to 81; and in 1809,
bill to him he said it was a forgery. He denied that 9,251,8471b5. were entered for home consumption, and
it was his handwriting, or that he had ever accepted 245,8561. were paid into the Exchequer. In 1819 an
the bill, and he handed to witness a written document increase of duty to ls. per pound caused the consump-
(now produced) to that effect. He returned to Len- tion to decline 50 per cent.; but, having been again
don and gave the prisoner into the custody of a police- lowered to 6d. in 1824, an immediate reaction took
man, who took him to the station-house. The prisoner, place. The consumption rose in 1830 to 21,840,5201b5.;
it appeared, had sold the business Boon after he made and in 1842 it had reached 28,519,6451b5. The
purchase of it. revenue which, under the shilling duty, had yielded
Mr. TYRWIIITT asked the prisoner if he wished to in 1820 but 340,223/., produced a nett return of
put any questions to the witness? lie put several 768,8861. from the sixpenny duty in 1842. At the
irrelevant questions, and said his father lived at same time it is worthy of notice that the increased
Smithymcre, not at Stretton ; the person who had consumption of coffee was attended by no diminution
accepted the bill resided at Stretton. in that of tea.
Mr. Thomas Francis Footboy, of No. 10, Gray's These facts speak for themselves, but it is impor-
Inn-place, Gray's Inn-square, said he received the tent to observe that none of them furnish an adequate
bill from the prisoner, it was at his suggestion that illustration to meet the case of the existing tea duties.
•he drew the bill on his father. Witness drew the Taking the average price of bohea and the lower sorts
body of the bill to send to his father. of congou, in bond, at from 101 to ls. per pound,
Mr. Thomas Davies, the prosecutor's father, gave the present rate of duty on tea far exceeds in exorbi-
corroborative evidence. fancy any of the instances above referred to. The
The policeman who apprehended the prisoner said great reduction which has taken place in the market
he searched him and found in his possession a letter price of the article has enormously increased the
(now produced), of which the following is a copy, relative amount of the tax—so that the 4s. Excise
duty of 1744 was a low per centege compared with
the present. This reduction in price has operated ca
late -sears to neutralise in some degree the prohibitory
effects of the high duty, and at the same time to sus-
tain consumption. Still there can be no moral doubt
that consumption—and we do not hesitate to add, re
venue alsoewhich depends on it—is unduly checked, and
would be found to expand to a very considerable extent
under a relaxation of the duty. The revenue for the
last two years—years of vastly increased importation
in other articles—has not exhibited a satisfactory
progress. The rate of consumption per head—which
has been ascertained to be only lib. 10oz. as respects
the population of England generally, while in the
navy'it is Sibs' 40z., and in the workhouses 31bs. 4ez
per head—justifies the belief that if the price were not
so exorbitantly enhanced by duty, a much larger t.i.e
of this universal beverage would take place. We
cannot now advert to the important commercial con
tic quences dependent on an extension of our trade
with China, to the effect of an increased consump-
tion of tea upon the revenue derived from sugar,
or to many other collateral considerations involved
in' this question. At present, we confine our
view to the propriety—not, -indeed, of a pro
cipitate descent from a high rate to a low one—
but at least of a moderate and partial relaxation of
this extravagant impost, as an act of justice to the
poor, who are taxed to a degree much more than
commensurate with the benefit derived by the Ex-
chequer. We do not, indeed, overlook the impor-
tance of sustaining the revenue of the country—far
from it; but we are quite sure that in demanding
relief from a duty of more than 200 per cent. on an
article of universal consumption, we are advocating
no change that can imperil the public income. Anti
we may make hold to ask whether any Chancellor of
the Examiner is to be found at the present day,
who, while any practicable source of impartial taxs-
tion remains open to him, will undertake to vindicate,
in the face of the country, a tariff which, while i.:,
levies the rate of the duty above named upon the
beverage of the poor, does not at the same time im
pose more than from 60 to 70 per cent. ad valorem
upon the more costly article purchased by the rich ?
-Chronicle.

MARKET INTELLIGENCE.
(From the London New Price Current, Nov. 16.)
SI:MAR.—To day West India Sugar met with little
attention for home trade purposes, and in some cases the
rates acceded to were 61 per cwt under those current
previously. The purchases were only 420, making for
the week 1,470 hhds, &c. For all sorts of Sugar the

market closes with a quiet aspect.
REFINED.—To-day Refined Sugar was dealt in with
caution by home dealers, and a desire was evinced to
sell brown Lumps at 475. and fair grocery at 48s per cwt.
There is a lair supply of goods at market. Bonded
Crushed Sugar is held with firmness at late terms.
MAURITIUS.—To-day there was no public sale of
Mauritius, and the small parcel► sold by private treaty

were at barely former rates.
EAST INDIA.—This afternoon the public sales of 3,617
bags Bengal Sugar went off quietly at barely formerrates,
rates, but nearly all sold; fine strong yellow at 42s 6d to
43+ sa, groyi:4l ditto 44s to 44s 6d, fine soft yellow 37s
6d, low to middling 31s to 333, and brown 29s to 303 6d.
01 Penang 2,397 mats were only in part sold; white at
from 38s to 40e, yellow 35s to 375, and brown 32s to
1,874 bags Madras, good and fine grainy yellow 38s to
40s 6d, low and middling 35s to 375, soft ditto 31s to 32s
6d, and brown 293 6d to 30s 6d per cwt.
FOREIGN.—To- day there was little disposition evinced
to operate in Foreign Sugar by private treaty. Of 587 hbds,
4 trey, 247 barrels offered at public sale, a part only found
bud ers at barely former rates ; low to middling yellow
went at 37s 6d to 38s 6d, good to fine 39s to 41s.
MOLASSES.—OnIy limited purchases have been made
this week in West India, still holders are not disposed
to press sales, and require 15s to 18s per cwt for low to
6ne quality, whilst lower rates are not expected to pre-
vail. Large parcels of Bengal Treacle cannot be pur-
chased under 14s per cwt. For Honey prices have still

a downward tendency.
Cocoas—The market continues to be plentifully sup
plied with West India. The parcels offered at public
sale have amounted to 646 bags, but a small portion only
found purchasers; Trinidad, red at from 403 to 455,
grey 37s to 425, and damaged 34s to 38s 6d per cwt.;
the chief portion of the supply consisted of the lower
kinds. Of .Grenada 200 bags in part found buyers at
from 36s to 39s per cwt. Holders of foreign display
more firmness. By private treaty the business concluded
has been upon a larger scale at 26s to 27s per cwt.
COFFEE.—This afternoon the market for both ship-
ping and home trade kinds of Coffee ;presented a quiet
aspect, 'vhilst the rates accepted were generally rattier
under those current previously. At public sale 20
casks Jamaica were sold; low middling at 535, fine
and fine fine ordinary 47s to 505, and triage 38s 61;
376 packages Malabar, fine ordinary 42s to 505, good
ordinary 44s 6d to 48s, damaged 42s 6d to 48s 6d; 129
pkgs Tellycherry, fine ordinary 54s to 565, good 473 to
48s, damaged 43s to 50g. Ot Plantation Ceylon 110
casks 123 bags were only in part sold, good 61s to 65,,
middling 55s to 593, and other sorts 44s to 545. Thee
are sellet s of good ordinary Native at 45s 6d to 46s by
private treaty; still few buyers are to be met with.
TEA.—There has been a good business concluded in
Green this week, and rather higher rates have been paid
for low and mid sorts. The market for Black remains
in a quiet state, town and country dealers still operate
with caution, yst holders are firm, and will not sell but
at full rates. The value of low and good ord Congou is
esid to 9d, medium kinds 9d to is Id, and superior is 2d
to Is 9d. There is still a brisk sale for Scented Caper
and Orange Pekoe, whilst former rates are, however.
well kept up.
RicE.—To-day there was little passing' by private
treaty in East India. At public sale 494 bags were
only in part sold at barely former rates—Bengal, mid
white went at 8s 6d to 9s, good mid was taken in at
Os 6d to 10s, and white Madras at 8s 6d to 9s.
SPICES.—To-day at auction 592 bags African Ginger
were sold at 35s to 36s 6d for sound; 717 bags of East
India at 21s to 21s 6d per cwt for export sort; these are,
however, rather rather lower rates.
SPIRITS —Only limited purchases have been made in
Jamaica Rum this week by shippers and home dealers,
yet holders are firm and will not sell but at fully late
terms; there is also only a moderate supply at market
The value of 20 to 29 per cent. over proof is 2s to 2s 4d.
30 to 36 over 2s 5d to 2s 10d, fine and superior 3,
to 4s. The rates asked for East India
are is 3d to is 34d proof, still only
limied parcels have been disposed of, but for other
imports there is, firmness. Demerara has been dealt iu
with caution at 2s to 2s 3d. for 30 to 40 per cent over-
proof. For Leeward Island the rates asked
are is 4d to is sid proof, but few buyers are
to be met with. The demand for Brandy has been
much better for all purposes, and higher rates have been
paid; on the part of holders there is also much busineFs.
Geneva is offered at former rates, but met with little
attention. In the value of British made Spirits there is
no variation to make known, but the market has a more
active appearance.
FRUIT.—Two public sales took place yesterday, con-
sisting of 54 butts 19 crtls 23 brls 13 cases new Patras, 42
butts and 15 ertls Zante, all damaged. A fesvdots of the
Patras sold at 37s to 395, and the Zante at 36s to 375.
All the Valencia Raisins in the importers' bands are
held firmly at 453. Fine Turkey Figs and Muscatels
are much in request at high prices, but low and mid •
dling qualities of the former being abundant are dull of
sale at lower prices.
SALTPETRE—There has been a further increase in
the supply of Rough at market this week, whilst im-
porters evincing a desire to sell, and buyers operating
with caution for all purposes, prices suffered a decline of
fully 6d per cwt. Of 1,850 bags Calcutta offered at
public sale a small part only sold at from 255 to 26s 6 1
for 12f to 7 per cent refraction; the chief part consisted
of orateary qualities. British refined is offered upon
lower terms; still only small purchases have been made
at 29s 61 to 304. Nitrate of Soda 12s to 12s 3d per cwt.
TALnow.—This afternoon the quantity of Tallow
offered at auction was large, still the chief part sold ;
1,160 pkgs of South American went at from 335 to 365,
and 1,000 pkgs of Sydney at 33s 94 to 36s 6d per cwt.
(Ms.—Purchases to a fair extent have been made in
Seal Oil this week, and holders exhibit firmness; there
is also a less quantity on eff,r of all sorts. For pale the
rates paid have been 391 to 401, straw and tinged 361 to
381, yellow and brown 321 to 35l per tun. Cod at 31/ :3
311 105. Of Southern previous rates are well sup-
ported. The value of low to fine is 321 to 35/
per tun. Sperm is held with firmness, and trans-
actions are to a fair extent. The rates given for fine
Colonial are 851 to 831, and Headmatter 841 to 851 per
tun. Olive Oil.—Sales of Gallipoli have been made at