The Sun.
London, England, 1847-03-04 00:00:00

THURSDAY EVENING, MARCH 4,_1547

DIFFICULTY OF DOING JUSTICE.

THE INSTILLERS
(From the Spectator.)
It is not easy to apply the most plain and obvious rule of
abstract justice in a society so complicated as ours. Not the
least evil of the partial system of cherishing and proinoting
"interests" by financial arrangements. So long as protec-
tive duties or exemptions to promote this or that branch of
industry are upheld, wrong is done to all who are not en-
gaged in it; and any attempt to place others on a footing of
equality with the favoured interest is almost certain to result
in an act of injustice to some luckless individual whose case
has been overlooked, and who, not expecting such a visita-
tion, has been tardy in claiming attention.
This general observation has immediate reference to the
case of the British' and -Irish distillers. Three Bills are
making progress through Parliament, under the auspices of
the Chancellor of the Exchequer—the Sugar in Breweries
Bill, the Sugar in Distillexies Bill, and the CuStoms Duties
Bill; which, having one object in view (and a very proper
one), must be taken as one measure. They are intended to
open a wider field for the consumption of sugar, by per-
mitting en extended use of it in breweries and distilleries,
and to admit colonial spirits into the home market on equal
terms (in so far as duties are concerned) with home-made
spirits. The principle of the measure is sound : it is the
principle of free trade adopted when it tells in favour of the
colonies, since it has already been put in practice in a man-
ner that tells against them.
Still the details of the measure are open to criticism; and
here the home distillers take up their ground. They main-
tain that the rates of duty proposed to be levied on colonial
spirits, instead of being equal, are in reality lower than what
is to be raid by the home distiller. The duty paid on home-•
made spirits is—in England, 7s. 10d. per gallon; in Ire-
land, 2s. Bd.; in Scotland, 3s. Bd. The duty proposed to be
levied on colonial spirits is—in England, Bs. 4d. per
gallon ; in Ireland, 35. 2d.; in Scotland, 45. 2d. Appa-
rently there is in each case a difference of 6d. in
favour of the Home distiller. But the spirit-duty is not the
, only tax levied on home-made spirits. Of nearly
.sixteen
millions and a half gallons on which duty was paid in 1846,
upwards of six and a half millions were -distilled from malt.
In the distillation of all the spirits not made from malt a
portion more or less of that ingredient is used. The duty on
malt, is 2s. 814 d. the bushel ; in Scotland, half of this duty is
returned to the distiller. If more than two gallons of spirits
are produced from a bushel of malt, the Excise charge
malt-duty on the excess. To the nominal duty on home-
made spirits, therefore, we must add Is. 4d. per gallon in
England and Ireland, and Bd. per gallon in Scotland, for all
spirits distilled from malt, and for other spirits a proportional
sum, according to the quantity of malt used in distillation.
The duty really paid by the home distillers from malt will
therefore be—in England, 9a. 2d. ;in Ireland, -Is.; in Scot•
land, 4s. 4d. This baing the case, the proposed rates on Colo-
nial spirits will amount to a differential duty of 10d. per gallon
against the English and Irish malt-distiller, and 2d. against
the Scotch.
The case of the grain distillers is not so clear the amount
of malt-duty paid on their spirits varies according to the
quantity of malt used by each individual. Some distillers
estimate it as low as lid. per gallon, others as high as 4id.
But there is a peculiarity in the case of the grain distillers
that makes the duty they pay heavier than it appears. Their
spirits must undergo a rectifying process before they are fit
for use. The Excise regulations do not allow the distilling
and rectifying processes to be carried on in the same pre-
mises, and the Excise-duty is levied on the spirits as carried
from the distillery. Rectifying occasions a considerable
diminution in quantity; and, consequently, duty is paid on
a larger quantity of spirits than is actually brought into the
market. It is alleged by the grain distillers that this wastage
has not been taken into account by the parties who fixed
upon 6d. as the fair difference between the duties on home-
made and colonial spirits.
Were the additional duty imposed on home-made spirits in
the shape of a malt-duty the only subject for consideration,
the case of the malt-distillers might be easily disposed of:
The proportion borne by the malt spirits to the whole spirits
on which duty was paid in the Three Kingdoms in 1846 will
appear from the following figures.
In England. In Scotland. In Ireland.
Grain Spirits
Malt Spirits...—. 717,483

Total 9,076,381 :. ... 6,441,011

Of the comparatively small quantities of malt spirits on
which duty was paid in England and Ireland, none, we are
informed, was manufactured in England, and only a small
part in Ireland; the rest was prepared in Scotland for the
English and Irish markets. On the strength of these propor-
tions it might be assumed, that distillation from malt was
exceptional and accidental in Englai,d and Ireland, and dis-
tillation from grain exceptional in Scotland; and the com-
parative rates of duty on colonial and home-made spirits
might be regulated on this a.c:umption. But such an arrange-
ment would leave the allegations of the grain •distillers
respecting the rectifying process undisposed of, and
also the representations both of malt and grain distillers as
to the enhancement of their cost price by the Excise regu-
lations under which they must work, and from which the
colonial distillers are free.
Everything considered, tie proposal of the distillers, to
refer the investigation of the matter to a select committee,
seems the fairest and most eligible. The case is one of
technical details; it is not fit tor the rough handling and
bush-fighting of a "Committee of the whole House," but is
better suited to the scrutiny of three or four intelligent
Members, sittingon it as they would on a waterworks or
railway Bill. No perceptible loss of time would be in-
curred : the points to which inquiry ought to be confined
are few and palpable. A couple of intelligent witnesses on
the part of the distillers, as many on the part of the colonial
interests, and one on behalf of the Excise, would be suffi-
cient. The investigation might be concluded satisfactorily
in three days. That Parliament is not in possession of data
whereon to form a correct judgment, will be obvious from one
circumstance. In the Excise reports on distillation from
grain and sugar, presented to both Houses, the quantity of
spirits yielded by a quarter of malt is estimated at 18
or 19 gallons. In the schedule placed in the hands of
every distiller to be filled up, is a column headed " Pro-
portionate deficiency of malt, after the rate of one bushel for
every two gallons (t. e. one quarter for every 16 gallons) ex-
cess of proof spirits." Either the Excise have given a false
and exaggerated estimate of the quantity of spirits that can
be produced from malt, or they systematically overcharge the
distillers.
With a view to immediate practical application, we have
confined our remarks to the representations of the distillers.
But the complicated system of levying duties, brought to
light in the attempt to illustrate their case, has a much wider
range of interest. Let us compare the position of the manu-
facturer of spirits from malt with that of the manufacturer of
piece goods from cotton. Finished cotton goods are liable to
no duty ; spirits fit for the market are. The duty on malt
spirits is levied at two stages of the process: so much is
charged on the malt, and so much on the spirits. The malt
and both
and the spirits must be made on separate premises,
under lock and key of the Ex,cise. Fancy for a moment that
one duty were imposed upon cottony arns and another on
piece goods; that the spinner were forbid to weav o he
same pemses and that both spinning and weaving were
orderedr i
to be carried on under lock and key of the Excise!
The manufacture of malt spirits is subjected topease of the ties and re-
strictions which would not be tolerated in t c
cotton manufacturer. And the distiller is not the only
sufferer. The grower of barley is thereby placed at a
vantage as compared with the grower of cotton ; and the
consumer of spirits is placed at a disadvantage as compapd
with the consumer of cotton goods. There is here a glaring
case of oppressively unequal incidence of taxation.

COURT CIRCULAR.
The Queen and Prince Albert left town, yesterday morning,
for Osborne
l House, Isle of Wight. Her Majesty and his
Royal
i
Highness accompanied by the Prince of Wales,
and
Princess
Royal, lett Buckingham Palace in
ter a carriage
the
the ur at ten minutes before ten o'clock, for t minus of
and four
South-Western Rsilway, at Nine Elms.
Their Royal Highnesses the Prince Alfred, tlie Princess
Alice,_ and the Princess Helena, and also the Countess of
:ii rn
t. arleont, Lady Caroline Cocks, Lieut.-Colonell
the Hon
the Hon.
Charles
BPhipps, Major-General Bowles, Colone
C.
Grey, and Colonel Bouverie followed in four carriages
and four.
The Queen and Prince Albert were conducted to their
carriage by the Master of the Horse, the Earl of Listowel.
the Vice Chamberlain, and Admiral Sir Edward Codrington.
Her Mkjesty will hold a Privy Council on Tuesday next,
the 9th inst., at Osborne House, Isle of Wight.
Her Royal Highness the Duchess of gent, attenouse,ded b
St.y
Lady Fanny Howard, left her residence, Clarence H
James's, ins rriage and four. soon af,er eleven o'clock yes-
terday. morning, for Fro,;ni ire House,
Windsor.
Their Royal Highnesses
the Duke and Duchess of Cam-
bridge, and his Serene Highness Prince Frederick of
Hesse,
honoured the Marquis and Marchioness of Ailesurth
their company at dinner yesterday evening, at their with
resi-
dence in Grosvenor-square.
Mr. E. D. Bayne President of Monserrat, had an inter-
view with Earl Grey yesterday, at the Colonial- office.
Sir Edward Codrington had and of
with the Earl
of Clarendon yesterday at the office of the Board of Trade.
Sir William Heathcote had an interview with the Right
Hon. Edward Struts yesterday at the (dice of Commissioners
'Railways in Great George-street.

------,-:'"------_
SOYER'S CHEAP— SOUP.
TO THE EDITOR OF THE SUN.
SIR,—For those who have the chance of procuringadvan
a
'ew potatoes once a week, they may be used with
tage in the folloviing manner:—
SOUP.
No. 3. rOTATO
Having prepared the soup according to recipe No. 2
(already published), when nearly done, wash half a pound
of potatoes, pick out the black spots, if any, and cut them
in small dice, put them int i the soup to boil for twenty
minutes, or a little longer, until done; then put a quarter
ound of common flour into a stewpan, moistened
of a p
water, so as to form a liquid paste,
with a gill ..if cold
stir it the soup quickly with a spoon; let it boil
anothe in r five minutes, and the soup is ready, and will
of potato, the short time of ebullition pre-
strongly taste
serving all the aroma of that inconstant root.
'wing promised to make my receipts public, for the
benefit of the laborious class of society, 1 think that if a
man could treat his family once a week with a food
called potato soup, each member of it, who had previously
fed on that root, and who are now nearly de ri dof
food, Would worship the day of the week Pwheen suchthat
luxury should be displayed on their humbltable.
No. 4, PEA SCRIP. e

Have a quarter of a pound of fat bacon, if none, take
leg of beef, veal, or pork, cut it into dice, peel and slice
sized onions, or three small ones, fry them
good
ithgthe meat until lightly brown, then add half a pound
wof vegetables, either carrots or turnips, well washed, but
not pt elect, also leeks'addr any
other vegetables, which
one pound of yellow peas, pre-
viously' then
you fry
viously soaked some hours,
. and eight quarts of water,
three ounces of salt, halt an ounce of brown sugar; let
the whole boil gently for two hours, stirring it now and
then. Put into a stewpan half a pound cll. common flour,
mixed into
it into a liquid paste, quite smooth, w,th cold water,
and
your scup, stirring the contents with a
pour
wooden spoon, so as •to mix it well; boil again a quarter
of an hour, and serve.
siricel gave publication to my two first receipts, I
found that all those soups, if made the d::v before, and
warmed up the day following, they not (pity are much
improved in quality, but also in quantity, merely re-
quiring to b© warmed slowly, and stirred uow and then
before using.
am, Sir, your obedient servant,
R3forin Club, Feb. 27. A. SOYER.

INDUSTRIAL SCHOOLS FOR GLASGOW.--An at-
tempt is about to be made to establish industrial schools in
Glasgow, for which we would bespeak the hearty co-opera-
tion of an sections of the benevolent public. Thousands of
youth, of both sexes, are daily roaming the streets, receiving
no education, living by begging, oftentimes the companions
of thieves, and eventually filling the prisons and peniten-
tiaries.—Scotch Reformer's Gazette.

PARLIAMENTARY BUSINESS.
(From the Votes and Ti-nceedingn of the 1 hatse Cr0z,40,.“.)
WEDNESDAY, MARCH 3.
The following Railway Bills were read a second time, com;-
mitted, and referred to the Committee of Selection :
Ipswich and Bury St. Edmund's (No. 3—Extension from
Bury St. Edmund's to Thetford).
Coventry, Nuneaton, Birmingham, and Leicester.
London ant North-Western (Kenilworth to Berkswell,
Branches and Extensions, &c. )
London and North-Western (Coventry and Nuneaton
Branches).
London and North-Western (Atherstone and Whitacre
Branch).
Birmingham and Oxford Junction (Deviation of Line).
Birmingham and Oxford Junction (Warwick and Stratford
Line).
Birmingham, Wolverhampton, and Dudley (Stourbridge and
West Bromwich).
Eastern Counties (Sothersham to Ramsey).
Eastern Counties (Lynn and Ely, and Ely and Huntingdon,
and Lynn and Derebam Railway Lease).
Eastern Counties (Purchase of the North Woolwich Railway)
Eastern Counties (Maldon, Witham, and Braintree Railway
Purchase).
Midland (Extension of the Nottingham and Lincoln Branch
at Lincoln).
Newmarket and Chesterford (Repeal of Provision authorising
the Company to use the Line of the Eastern Counties
Railway).
Edinburgh, Leith, and Granton (Leith and Granton Junction).
Waterford, Wexford, Wicklow, and Dublin.
London and North-Western (Birmingham and Lichfield
Line, &c.)

NOTICES GIVEN AT THE PRIVATE BILL-OFFICE.
The following Railway Bill is appointed to be read a
second time :

MONDAY, MARCH 8.

Blandford and Bruton. •
WEDNESDAY, MARCH 10.
Great Northern (Deviations between Peterborough, Boston,
and Gainsborough).
Great Northern (Deviations between Gainsborough and
Doncaster).
.--

Quarter Quarter Half-year
ended ended from July 5,
Oct. 10, Jan. 5, 1846, to Jan.
1846. 1847. 5, 1847.
---
Number. Number. Number.
71,728 66,046 137,774
2,909 1,348 4,257
123,372 68,095 191,467
89,948 113,276 203,224

Oxen, Bulls, and Cows
Calves ... ...
Sheep and Lambs...
Swine ... ...

MAGAZINES-(CONTINUED).
BENTLEY.

Another phasant theft from Percy; by filbert
Smith,. opens r.e preettt number of Bentley. Sir Al.

dirigar'isthe htoro operated Oh this month, 2nd pl7,a-
motly and merrily does Albert Smith proceed to relate,
atter his own fashion of burlesque, the adventures of
the knight. It is a tale to scream over; but, in the
midst of all the fun, we ever and anon come unexpect-
edly upon a little bit of genuine poetry. Take the fol-
lowing description of " Thames Scenery " as an ex-

"Do you know the river above Maidenhead Bridge? If
you do you will be able to call to mind one of the fairest
scenes that our sylvan England can boast of. hanging
woods, so thick with leases that the sunlight can scarcely
quiver on the short and glossy turf below, come down to
the very water's edge until their lowest branches are kissed
by the ripple, and the petals of their blossoms spangle the
blue river in the springtide. There are long climbing
avenues of scented firs and cedars, dark even in blazing
noon, and tortuous -walks amidst gnarled and mis-shapen
bolls of trees, that need every fibre of their writhed roots to
hold them to the slopes they start from. Here and there a
-cold spring of crystal waters forms a clear basin, and
gurgles over blue, and white, and mottled pebbles, into
*the Thames. It is a pleasant thing in summer to gaze from
the heights on the fair expanse of river and pasture far
below, glittering in the afternoon sun, and hear light laugh-
ter and stray chords of music, flitting through the woods.
You might travel a long way further, and after all your
trouble, see nothing that would excite so much admiration
as the leafy Clifden. "
Cooper continues Captan Spike, and the plot thickens
as the tale proceeds. The Swash is joined by a Mexi-
can schooner, on board which she tranships her cargo of
flour. One of the casks bursts, and Mulford discovers
that each cask of flour has in its centre a keg of gun-
powder, so that Spike is in fact supplying the enemy
with warlike stores. He is Likewise in treaty to sell the
Swash to the Mexican Captain, and to the Mexican he
avows his intention of carrying off Rose in the brig to a
Mexican port, and then forcing her to marry him.
Mulford and Rose, who overhear these conversations,
take measures to prevent Spike from carrying his inten-
tions into execution ; the Mexican Captain, who is an
honourable man and completely understands the charac-
ter of Spike, seems inclined to befriend poor Rose; and
even. Madame Budd has at length her, eyes opened to
the villany of Spike. The ships are lying near each
other—the Mexican Captain being on board the Swash.
Suddenly a furious tornado approaches. The Swash
weathers the storm— thanks to the able manoeuvres
of Spike but. the schooner goes , down, and
all on board perish. Spike undertakes, for a large
reward, to weigh the schooner, and succeeds in so doing.
The description of weighing the schooner, with which
this chapter concludes, is most graphic. Dr. Cooke
Taylor, in a review of Miss Pardoe's "Louis XIV.,"
gives an account of the Montpensier marriage of about
a century since between the son of Philip of Spain and
the daughter of the Regent Orleans. which, like the
recent Montpensier marriage, entirely destroyed the
entente cordiale which had previously existed
between the Orleans Princes and England.
Brian O'Linn is continued. "A Sentimental Journey
through Normandy," is a bad rechauffe to the guide
books ; the dullness of which, however, is amply atoned
for by the article which immediately follows—" A Hen-
contre with some Bachtiari Bandits between Ispahan
and Shiraz " It is a stirring tale of adventure, stirringly
told by the llon. Charles Stuart Savile". We have then
a beautifully engraved portrait of Webster, the
great American statesman, accompanied by a short
biographical notice. We have also a pleasant gossip-
ing paper on the Festivities and Superstitions of
Devonshire," by Mrs. James Whittle; the conclusion of
" Reminiscences of the late Bishop of Norwich," by his
daughter; and several other amusing articles. Leech
furnishes a rich illustration to Sir Aldringar.