The Sun.
London, England, 1836-04-07 00:00:00

BEETROOT SUGAR.

Article I. From the Ist of August next the Administra-
tion of the Indirect Taves shall lay a tax of 15f. per
hundred kiionTarilmes dn rail/ beetroot acid other sugars,
besides the decime per franc to which the other indi-
rect taxes are subject,
2. Every person desirous or manufacturing home-made
sugar shall make a declaration of the same at the office
of the Administration, at the same time designating the
place where his establishment is to be situated, as also
the warehouses. &c., of which it is to be composed. The
declaration shall be made before the Ist of July next, for
such manufactories as may exist at that period, and one
month before the establishment of those which may be
founded at a later period.
3. The warehouses, &c., declared can have only one en-
trance. The manufacturers shall be bound to close or shut
up every other issue, as well as all communication with
neighbouring houses or properties.
4. They shall be also bound to arrange at the entrance
of their establishment an office for receiving the employes
enjoined to inspect it, and, moreover, to reimburse to the
Administration the expenses of such surveillance, which shall
be fixed at 2,000 f. per annum for manufactories whose pro-
duct of sugar shall not exceed 100,000 kilogrammes ; at
2,500 f. for such as produce from 100,000 to 300,000 kilo-
grammes ; and at 3,000 f. for those whose produce may ex-
ceed the last•mentioned quantity. The said indemnity,
payable quarterly in advance, shall be due for the entire
year. Notwithstanding the exemption from labour between
one crop and another, should the produce of the year place
the manufactory in a class superior to that on which the in-
demnity may have been regulated, the manufacturer shall be
bound to pay the difference.
5. The manufacturers shall not allow the beet-root to
enter their establishment till after the weight of the same
shall have been inspected by the employes of the Adminis-
tration. They shall furnish the weights and scales, and
provide the workmen necessary for such verification. The
quantities of beet root,the introduction of which shall have
been thus established, shall form a charge to the account of
the manufacturer in the proportion of 5 kilogrammes of raw
sugar (except white) for 100 kilogrammes of beet-root.
6. The manufacturers shall not send out of their esta-
blishments any quantity of sugar unless previously weighed
in presence of the employes, and after payment of the duty
at the office of the Administration. When sugars of supe-
riar quality are sent out, the duty on them shall be increased
in the followirb, propoition :—For raw white sugar 15 per
cent additional; for brown sugar, 20 per cent. additional ;
for refined sugar, 25 per cent. additional. Whenever the
sum to be paid by the manufacturer shall exceed 600 f., he
may discharge the same in good bills at 4 months' date.
7. The manufacturers are prohibited from sending out of
their establishments juices or syrups, of whatever degree of
concentration, without the consent of the Administration,
and in no case shall the same be sent out till after payment
of the duty in proportion to the delivery which may have
been agreed upon with the direction. The manufacturers
are likewise prohibited from sending out molasses which
may still contain sugar capable of being crystallized. For
this purpose all the molasses that may be taken from the
manufactories shall be inspected by the employes of the
Administration.

8. In the event of contestation as to the quantity of
sugar or molasses, a decision shall be made by the officers
specially instituted by virtue of article 19 of the law of
July 27, 1822, to pronounce on doubts and difficulties of
this nature that may arise with regard to the customs.
9. Every year, before the introduction of the beetroot of
the new crop, and at latest on the Ist of August, the em-
ployes of the Administration shall draw up in the interior
of the manufactory a return of the sugars which may be
declared, and presented to them by the manufacturer as the
sole quantities remaining in his store, and they shall settle
his account. For this purpose they shall compare the
charges according to the mininzum of the delivery fixed by
article 5, with the issues and the quantity of mannfactured
sugar remaining. Should there be a deficit, the manufac-
turer shall immediately pay the duty on such quantities as
he shall be unable to present. He shall also pay it on the
remaining quantities, which he must send out of his manu-
factory unless he places them in a private store, the key
of which shall be kept by the Administration, and in that
case the collection of the duty shall be suspended.
10. Every quantity of undeclared sugar that may be
found in the manufacturer's possession. after the drawing up
of the return prescribed by the foreign articles, shall be
seized by the employes of the Administration, who, for that
purpose, shall be authorized to make the necessary visits
and searchers in every part of the establishment.
11. Every quantity of beetroot introduced into a manu-
factory without a declaration shall be seized by the em-
ployes ; and also every quantity of sugar, juice, or syrup
that may be sent out of a manufactory without payment of
the duty, and every quantity of molasses that may be with-
drawn from the inspection of the employes.
12. Provision shall be made by regulations of public ad-
ministration for the dispositions necessary to insure the exe-
cution of the present law.
13. Every individual who, without having made the de-
claration prescribed by article 2, shall manufacture home-
made sugar, shall be liable to the penalty of the confisca-
tion of the beetroot, juice, syrup, sugar, and molasses that
may be found in his possession, and also of the utensils
serving for the manufacture, and to a fine varying from
I,ooof. to 2,000 f. Any other infraction of the articles of
the present law, and of the ordinances which regulate its
application, shall be punished with confiscation of the objects
seized, and with a fine varying from 500 f. to I,ooof.
14. The proceedings for the recovery of the duties from
manufacturers of home-made sugar, and also against the
fraudulent practices and infractions provided against by the
present law, shall be the same as in the case of the direct
taxes. The distribution of the net produce of the fines and
confiscations shall take place as in the case of tobacco.

DUBLIN ELECTION COMMITTEE.

(THIS DAY.)

At the sitting of the Committee this morning, the question
relating to the validity of the Grand Jury tax in the city of
Dublin for the year 1834, which commenced on Wednesday,
was resumed by
Mr. WRANGIIABI, who contended that it was not competent
to the sitting Member to impugn the assessment, inasmuch as
no notice of such an intention was given in the list of objec-
tions exchanged between the parties. In the Pipe-water case
they gave special notice of their intention to question its vali-
dity, and their not doing so in this instance was prima facie
evidence that they waived it. He contended that the point
not being in issue, the Commissioners in Dublin were justified
in refusing to take evidence on this point, and which, had it
been taken, should be placed on the rejected sheet.
Mr. AUSTIN, in reply, said, in reference to the reason of the
Commissioners for not receiving evidence to impeach the lega-
lity of the assessment, namely, that it was admitted by the
sitting Members, inasmuch as they did not put the question in
issue, he would observe that such could not be held good, be-
cause the Committee had already decided the point in the
case of the Watch tax. As regarded the argument
grounded upon the circumstance of notice having been
given of an intention to question the Watch rate, he would
say notice had been given of more than was required, and he
would dispose of the third argument, founded on the 3d section
of the 42d Geo. 111., relied upon by the Commissioners, inas-
much as Roman Catholics as well as Protestants were entitled
to attend the vestries and to vote, so that they were themselves
to blame if the appointment was not properly made. Now,
the fact was, the Act of Parliament enabling the Roman Ca-
tholics to attend, did not receive the Royal Assent for nearly
six months after the assessment in question was made. So
much for the legal knowledge of those clever Commissioners.
The agents in the lists of objected voters specify the cause of
objection, but unless each party was in possession of the other's
case, they could not be prepared with a counter statement to
disprove the matters set forth in their opponent's statement.
The Learned Counsel proceeded to argue at considerable
length, after which, the Committee having deliberated for a
considerable time, announced their resolution as follows :
" That as no intention of impeaching the general legality
of the assessment to the Grand Jury cess was contained in
the statement of the sitting Members, the Committee cannot
now, under the provisions of section 3, of the Act 42d George
111., chap. 106, require the Counsel for the petitioners to prove
that legality ; but they will give due consideration to any facts
which may be submitted to them from the evidence or docu-
ment to which their attention may be directed for the purpose
of guiding their decision as to the validity of the charge
against the vorters objected to." •
After a few observations between Counsel respecting the
mode of proceeding,
Mr. AUSTEN proceeded to show that the assessment was de-
fective in some essential particulars, but
The COMMITTEE decided that the cess was properly applotted.
Several votes affected by this decision were struck off Mr.
O'Connell's poll; and Mr. West being declared in a majority
of one, the scrutiny of the petitioners voters was gone into, and
two having been declared to be bad, the Counsel for the peti-
tioners proceeded in turn, when our Reporter left at 4 o'clock.

A mcetirm of the Commissioners for the Reduction
of the National Debt was held yesterday at the office of the
Chancellor of the Exchequer, in Downing-street. The Chan-
cellor of the Exchequer, the Governor and the Deputy-Go-
vernor of the Bank of England, were present. Mr. Highali,
Secretary to the Commissioners, was in attendance.

POST OFFICE.—The claims of the general PS'.
letter carriers to compensation for the losses sustained by
them in the extension of time given to the public itt the even-
ing for the free reception of letters at all the branchi receiving
offices, by which their inadequate incomes were greatly dimi-
nished, have at length been recognized by the L ords of the
Treasury. Compensation has, within these few Or, been
given to several of those useful public servants.