The Sun.
London, England, 1832-01-06 00:00:00

reduced 'the prices "of Toreign'alkalrqully 50
per cent.llThis British :barilla is•solely manu-
factured from salt and sulphur,: by means of a
chemical process therefore, in order to relieve
the Soap Trade of all trammels connected with
the Excise, I propose a duty of 51. on Rock
Salt, charged at the pit -month, this of itself
would produce at least 800,0001., and Sulphur
I presume 50,0001.
I come now humbly to offer a few observations
as to the propriety of transferring the Soap Du-
ties to these raw materials.

With reward to the duty on Tallow, it may be
alleged, that so high an impost as 101. per ton
might displease Russia, from which country
alone our foreign supplies are now derived : this
however should not be the case, for by taking a
proper view of the subject, it would be found
for the better securing our duties, and the im-
provement of our manufactures, we were merely
transferring part of the duty on Soap to the
Tallow ; and as it is well known that we cannot
do without her Tallow, our imports of that arti-
cle, after a reduction of the Soap duties, would
be found to increase, for it is evident the low
price of Soap will greatly augment the consump-
tion of that necessary ; so that in a few years
hence, place of an importation of 70,000
tons, we may in all probability see it raised to
90 or 100,000. Russia, however, has less reason
to find fault with such a measure, than any
country we trade with. We have only to throw
our eye upon her tariff, and it will he seen, that
almost every article of our manufacture is ex-
cluded by overwhelming prohibitory duties.
Let it be observed, that this duty of 10:. on
Tallow would raise Soap only 51. per ton, or ird.
per lb., there being only half a ton of the former
Leo a ton of the latter used.

I come now to Salt, and without the fear of
contradiction I assert, if money is to be raised in
shape of taxes on commodities of universal con-
sumption, a moderate duty on Salt will be found
very productive and the least objectiotiab;o.
Nature has given this country inexhaustible sup-
plies of that necessary of life at little more than
the expence of taking it from the mines; a duty
of 5/. on the Rock Salt could hardly be felt by
any consumer, not even by the very poorest in-
dividual ; and the duty could be collected at
very little expence compared with the old
system. The public surely would cheerfully
submit to pay id. a lb. additional on their Salt
to get free of the Soap and Candle duties. If
thought proper, as an encouragement to the Ebb
,!urers, let them in the first instance pay this
duty, but receive a drawback or bounty equiva-
lent to it upon what is used, which would pre-
vent such frauds as were formerly practised ; and
few or none of the curers could he much incon
venienced by this small advanco in the first instance.
Sulphur at Si. per ton must produce a con-
siderable revenue, and like the other articles of
importation could be collected at no additional
expence, and could not affi!ct to any extent worth
noticing a single branch of manufacture with
which it is connected. Neither it nor the Salt

duty put together would be felt by the bleachers.
The alkali manufacturers might be somewhat
affected, and obliged to raise their ash 3!. to-4/.>
per ton, which would scarcely be felt by the sow
rakers, and would have the good effect of teLd•
tog in some degree to restore the manufacture of
kelp, and thereby give bread to a numerous and
starving population of poor Highlanders. To
protect our kelp shores, and the alkali made from
salt, foreign barilla must be charged with a proper
protecting duty ; for on the same principles as
we protect the corn growers, must we protect
both the makers of kelp and British barilla.
Should these proposed duties be laid on, I am
satisfied they would produce more than both the
Soap and Candle duties put together, and thus
enable Government at once to throw both these
manufactures free of all the vexatious and harass-
aic, trammels of the Excise, and thereby render
unnecessary a host of Excisemen, many of whom
it must be confessed, to say the least of it, are
!nit too remiss and careless in the discharge of
their duty, and in place of being a check on the
fraudulent trader, become in many instances ra-
ther connivers at his illicit practices ; for I hold
that neither soap nor candles can be smuggled to
.my great extent, unless the officer shut his eves
zo what is going on. To prevent such ruinous
collusions would require a system of checking on
so large a scale, that the expence would be enor-
mous, and in all probability ineffectual, for in
!avoured situations their vigilance might prove
inadequate. There are many other advantages
chat would accrue in consequence of a repeal of
the Soap duties ; it would tend in the first place
co increase the consumption of that article to a
great extent,—promote the comfort and health
of the poor, by encouraging cleanliness,—put
complete stop to that extensive illicit trade car-
ried on between this country and Ireland, in this
article,—and render unnecessary all the vexatious
export regulations of bonding, &c. which are
both troublesome and expensive, beyond all
bearing.
The last and not the least of the many bene-
fits arising from a total repeal of the Soap duties,
would be doing away at once with all the ma-
chinery, both expensive to Government, and
troublesome to the manufacturers, for regulating
the drawbacks allowed on the use of Soap ; un-
der which, it is well known great abuses are
committed,—many receiving drawbacks to double
Jr treble the amount of the Soap used. In fact,
in any
point, viewingdutiestheseihillSobaepfounthey
d
dye of every thing that is ruinous to the indus-
trious Manufacturer, tending to foster and en-
courage every species of deceit and fraud, so sub-
versive of the best interests of this great and com-
mercial and manufacturing country.

Wednesday, Count KRASINSKT and Count
JELSKI, trite distinguished Popish piiriuts, accompanied
•.y Admiral FLIMING, visited some of the objects worth
tritice in Glasgow. Nothing struck them in -re than the
.ires number of persons attending funerals, at a time when
-he approach of cholera is dreaded, which, they remarked,
lad been a common mode of spending the vont/igloo.—
it would be well if a reflection on such danger should
lead to the abolition of such old useless pageantry as
he ostentati.,us system of Scottish funeral,— GiaTow
Cie ronicle.

On Saturday a poor man named who
ived in the Wahrter road, rei.olved to indtslK, a 1“-en appe-
tite with a rood be. f-strak, bin, ',tit( lit g ualesliy t. o
I irge a piece into hie mouth, it stork in low t•
it lodged too firmly to be extiicated until the t..n r 7elJow
ceased to ex kt—lientish Chronicle.

Mr. COWLA ND, of Chelinstord, 11:1,:, by his
-111 lately nlad:•, airecied, that two slap., atter his i:ecvaie
os body shall lie for fo.tr succe,ive tin ;.o,irs tit
e,cli day, at his aiwellio,4-biiiise, for suet, sur,,ocal
si die inajr.rity of the resident medic il geoi.ltareo !nay
taints tit; with pernii,sion for every pr:xtittontr the
ordinal departintnt, restilin_ in this town awl vo•iiii v. tea
tend but that no ~then per•tio shall i.e allowed to fie
present at the op. ration, except his relations au:: bin ex-
.eutors. On the last (thy of the medico arct surt.tcal
attendance, Mr. Cowt.ANn directs Hilt they sit Xll ear!
Oily place every pa: tide of hos oito tal rennin's in 1 et,thrt.
~or interment on the following day in the cilurek,) At .1 o:
Ghelm•ford, with the usual sacred itiilCral rit.-s; and,
nett. rto inure his wishe+ hem,: f;.° •
chosen a surgeon for one of his oieeu tors. —Emir litrad,