The Sun.
London, England, 1821-03-22 00:00:00

touching British commodities, n consequence of the high duties imposed in this
country on their timber? It is only since the year 1818, that all prohibitions of
the import of British manufactures hive been removed in Prussia, and a complete
new system of duties, on a moderate scale, has taken place. The Prussian govern-
ment at the same time declared, that if the duties on Prussian produce were not
lowered, that they should double the duties upon the import of British manufactures.
Are the people of Prussia much disposed to the use of British manufactures, if
they could get them? Very much so.
Did not the same duty on Prussian timber exist in the year 1818, when this more
favourable rate of duties on British manufactures was established as exists at pre-
sent? The present high dutiei did exist at that time, and it was in consequence,
that the Prussian goVernment made this proviso, that if the duties on Prussian
produce were not lowered, they intended to double the duties on British manufactures.
Do you knowat all what was the effect produced in Prussia upon the importation
of British manufactures, by the high duties imposed on ,timber in the years 1809
and 1810? The price of timber here in those years was not affected by the duties,
the freight, and the expense of bringing timber from Canada at that price, was so
much higher than it is now.
Are not the restrictions of the importation of corn from Prussia an object of very
great importance to that country ? They are
Are they alsO the subject of complaint? They are not so much the subject of
complaint as the high duties on timber; the high duty on timber is considered
merely as a premium to the Canadian and to the ship-owners ; the restriction of
the corn trade is contidered as necessary to the existence of the farmers in England,
in consequence of the taxes.

ilaveavou a general knoWledge of the timber trade between Russia and this
country? No, I have not.
What is the rate of insurance paid on Piussian compared with British ships?
The British ships that used to come into Memel were mostly insured in clubs, they
insured one another, and the rate for a twelvemonth amounted, generally, to about
five per cent ; now a Prussian ship-owner cannot get his ship insured for a twelve..
month for ten per cent.
On What authority do you state that the premium of insurance in the clubs is five
per cent ? I state that it has amounted to about five per cent, of course it varies ;
my informatiOn is from Mr. Sharp, the ship-broker.
You do not know it .of your own knowledge? No ; lam speaking from the
information which I have received.

Can you state whether there are any local objections which prevent the Prussian
ship-owners from associating in clubs, in the manner as practised in the north of
England ? There is no local objection ; it is not their practice ; they have not
attained to that improvement.
James Borthwick, Esquire, called in ; and examined.
. . .

IN what business are you? A general merchant, but principally in the timber
trade at Leith.

Can, you state to the committee what the effects of the present duties are, as it
relates to deals and timber? The effect, so far as regards Scotland, has been this;
it has altogether excluded, or nearly so, the timber of Norway; it has greatly in-
creased the importation Of battens from Norway and the Baltic : it has in some
degree diminished in number the deals imported from the Baltic, but those deals
have come of a much larger size ; on the whole, however, I believe that the cubical
quantity of the larger sort haS not increased, but a much greater quantity of battens
have been imported than formerly.
To what effect is this owing? It has been owing to the great increase made in
the year 1810, upon the duty on Norway timber. In the year 1810, the duty on
Norway timber, not above ten inches square, was only 9s. 3d. per load of 50 cubic
feet, while the duty on other timber was 11. 7s. 4d. per load, and on battens,
41. 9s. per htindred pieces ; by an Act passed in that year, the duties on wood in
general were doubled, with the exception of Norway timber of the above descrip-
tiork_which had been so much favoured; that it never had, like other timber, been
subjected
.to the war duties. In 1811, however, that exception was repealed, and
also war duties for the first time were imposed on that sort of timber, whereby the
duty thereon was increased six-fold; and in 1813, the duty on all kinds of Wood
having received an augmentation of 25 per cent. the duty on the above NorWav
timber, which
.prior to June 1810-was only 9s. 3d. was now raised to 31.45. I Id.
being more than double the cost in Norway. I have mentioned this circumstance,
because it accounts for the small deals called in the. language of the customs, battens,
having been an article of manufacture in Scotland, while the larger sized deals were
not, So long as Norway timber was admitted on a lower duty than the manufac-
tured article, there was one species of timber from which battens could be made in
this country with advantage; but when the alteration on the duties aboVe alluded
to, took place, the Britiih sawyers were deprived of the only kind of wood ivhich
they, could manufacture with advantage; the consequence of which has been that
the Norwegians, who used formerly to send great quantities of wood in the form of
logs, or timber, now send it in the form of battens.
Are you extensively concerned in the sawing timber into deals at Leith ? Yes.
Are you acquainted with the relative expense of cutting deals in Russia and
Prussia, as compared with the eicpense incurred at your own establishments? No,
I am not.

presuming a duty per cubic foot was laid on deals, so as to be equal with that
paid on square timber, would such an arrangement enable you to cut foreign timber
into deals at your establishment, on such terms as you could sell them at the price
of deals as imported ? I hold that to be morally impossible.
You could not do it ? No ; because it is clear that any man importing a log to
cut it into deals, pays a duty upon the cubical contents, a consi.jerable quantity of
which is lost in conversion, being either turned into dust by the saw, or loit in the
diminished value of the slabs. -

Then in order to enable you to manufacture foreign deals at such a relative price
in the market, you must be protected by such a proportionate duty; will you state
to the committee, to what extent that protection would be necessary? I conceive
that what would be a necessary encouragement to the sawyers in this country is
30. per cent. on the existing duty, and upon the freight and charges.
What do you ground that opinion upon ? I conceive that necessary, because
there is an actual waste of 30 per cent, in the manufacture of deals and battens.
Do you mean to that extent upon the timber ? Yes ; the waste upon Norway
log, not being die square, is 13 per cent. and the waste occasioned by the saw-
draft is 8 per cent. The slabs contain 26 per cent. of the cubical contents of the
log, and as slabs may either be imported as broken stowage at half freight and
duty, or if not worth freight anti duty, would not be shipped to this country, the
loss by this is 26 per cent. of which deduct one-half, leaves 13 per cent.; that is,
34 percent. is the actual loss to the manufacturer, upon manufacturing battens.
By a similar calculation, the loss upon deals is about 30 per cent.; but it is be-
lieved, the manufacturers would be satisfied with 39 per cent. as an additional duty
upon battens as well as deals; for they would then be able to compete with
foreigners in the manufacture of them.
Dees not also some loss arise from logs upon being sawed, being found defec-
tive? It sometimes happens ; but I wish to make my estimate within bounds ;
in Norway logs there is little risk.
Then, in point of fact, are the committee to understand, that if the duties on
deals and timber were put on an equal footing per cubic foot, the sawing of timber
into deals in this country, could not be carried on to advantage? Certainly not ;if
no extra duty is to be charged in consequence of the waste.
Still, would not the mills of this country be employed in cutting timber to a very
large extent into other scantlings, for general purposes ? It is not an advan-
tageous way of employing mills to cut for general purposes. The loss of time in
shifting the saws is so great, that saw-mills can only be employed with advantage
when a great quantity of pieces of the same size is required, such as deals and bat-
tens for flooring, &c.
Then timber cut into scantlings, so as to be fit for the ordinary purposes of house-
building, cannot be cat to the Same advantage in saw-mills as by manual labour?
Not to so great an advantage as by manual labour; besides there would be com-
paratively little demand for sawing, even for general purposes, as there would be
a great saving of duty, by importing deals in preference to timber in the log, and
they can be applied to almost every use.
Would not the effect 'of laying a duty of 30 per cent. more on deals than upon
timber, be to make dehls 30 per cent. dearer in England? Not exactly so; the
deal would be dearer by 30 per cent. on that duty, but government would lose it.
How do you mean that government would lose 30 per cent. of its duty ? Be-
cause the manufacturer must import 30 per cent. more wood, which is lost by the
waste in the conversion.

But *bind it not, in point of fact, be 30 per cent. dearer to the consumer?
No, not quite 30 per cent. of the freight and the duty, not upon the prime cost ;
it would be 30 per cent. on the freight and the duty.
Taking all the allowances into calculation, would it not be brought to the con-
sumer at 3() per cent. dearer than if imported in deals ? Supposing it would be
so, it would nut only be a gain to the consumer, it would also be a loss to the
revenue to that extent.

-How comes it, that if there is that difference stated by you against sawing in
this country, that any establishment should lit formed for the purpose of sawing
foreign timber under the existing disadvantages? Because when there was a less
duty upon Norway timber than upon battens, there was then a raw material for the
emp)ovment of saw-mills, cheaper than the manufactured article.
When Was your establishinent formed ? There has been a saw-mill on the spot
for upwards of a century, but the present mill was, renewed in 1810 and 1811, and
was in process of erecting when the act of parliament alluded to was passed.
NlThat number of establishment's are there, which you know of, besides your own
house? I know of few others_ but my own, most of the saw-Mills in Scotland
having been abandoned since Norway timber was excluded from our market, by the
high duty.
How many were there ? There were three in Leith alone, besides several others.
How many men do you employ ? Six men when in full work ; the object is to
employ as few men as possible.
Yours is one of the largest ? Yes.
Are there any in England? Theie is one in Liverpool, and one in New-
castle.

Are you acquainted with the contents of that paper? (showing a paper to the
witness.) I am.

Did you draw it? I did.
Do you know the facts stated in that paper to be true? I do.
[lt was ddiveredin, and read.]

REMARKS on,the System of levying Duties on Deals and Pattens, by
the hundred of 120 'pieces, and at so low a rate, that the merchant finds it
his interest to import deals and battens rather than unsaWn timber; whereby not
only the saw mills -of this country, but likewise the sawyers, a valuable class Of
labourers, are deprived of employment; with calculations, showing how much the
revenue would be increased if deals and battens were charged with duty according
to their cub:c contents, and (as being manufactured articles) at a higher rate than
timber the raw. material, as is practised in the ease of oak deals, commonly called
planks.
[NoTE.—In the language of the customs, wood is the general term compre-
hending timber, deals and battens; when in the form of a hewn tree or log,
it is called timber; when sawn into thin pieces, it is denominated hatten, if not
above 7 inches broad, and deal when cecceding that breadth. I❑ this paper these
terms are so ;used. 1

" According to the present tariff, European fir deals may be said to pay duty
by number alone; for the scale by which they are taxed is so wide as to have
scarcely any reference to their value. Deals, whatever be their breadth, 8 feet
and not above 20 feet in length, and not exceeding 34 inches in thickness, pay
201. 15S. Bd. per hundred of 120 pieces; hence it follows, that 120 deals 10 feet
long, 3 inches thick, and 8 inches broad, which contain only 4 loads of wood, pay
at the rate of 51. 3s. 11d. per load, whilst 120 deals 20 feet in length, 3 inches
in thickness, and 12. inches broad, which contain 12 loads of wood, pay at the rate
of only 11. 16s. 74d. per load. A more unequal mode of taxing deals than this,
it is hardly possible to imagine ; it is prejudicial to the merchant, because it obliges
him to confine his purchases to the markets where large sized deals are to be had,
and., because it makes too much depend on the activity of the foreign agent in
securing those of the most suitable dimensions; it is prejudicial to the country, as
it enables the merchant, by a judicious assortment of his cargo, to evade the duty,
-and to import deals much cheaper than they can be manufactured here, thereby
depriving the sawyers and saw mills of work; it is still further prejudicial to this
country, as it has nearly annihilated the trade whir Norway, the deals of that
country being of so small a size as to be almost prohibited by the unequal mode of
levying the tax ; and the trade with Norway was peculiarly valuable, because the
Norwegians never drew their returns in money, but took in exchange colonial
produce and British manufactures, to the full value of their timber and deals. Any
one of these considerations is sufficient to entitle the subject to the serious consi-
deration of government, and if the.inequality in the rate of duties on timber and
deals, so baneful in its effect, be found to exist, they will no doubt apply the most
effectual remedy. The pernicious effects of the present mode of taxing fir wood,
is but too apparent froth the returns of customs, which shew clearly that two-thirds
at least of the European fir wood used in Britain, are imported in the shape of
deals and battens, and that consequently large sums of money are annually remitted
to foreign countries for the sawing of timber; but it is still more forcibly demon-
strated by the fact, that the whole of the saw mills which used to be employed in
sawing foreign timber, are now, without perhaps a single exception, altogether
abandoned, or worked merely to keep the machinery in order until such time as an
alteration on the duties shall take place.
In calculating the amount of loss sustained by the revenue, in consequence of
deals and battens being charged by the hundred pieces, instead of their cubic con-
tents, the great difficulty is to ascertain with accuracy the average contents of the
deals imported into Great Britain. It is not enough to discover that deals usually
imported, vary in length from 12 to 20 feet, and in breadth from 9 to 11 inches, and
that the average of these dimensions is 16 feet in length, and 10 inches in breadth,
for there may be, perhaps, 50 deals imported of 20 feet in length, for 1 of 12 f,:et,
and vice versa. The custom-house records can tell nothing, for it is enough for
the custom-house officers, that the deals imported do not exceed 20feet in length,
and 34 inches in thickness, they have no occasion to enquire how many there are
of the different lengths between that and 8 feet ; their ideas on the subject must,
therefore, of necessity, be extremely vague. The only way in which the custom-
house can give information that may at all be relied on, is by an actual survey of the
deals in bond, and that, not by a cursory glance, but by actual measurement; unless
the whole are measured, and an average of their cubic contents struck, there is a risk
of falling into the same error; for the officer of customs who inspects the bonded
yard, finding that there are in it deals from 12 to 20 feet in length, and from 9 to
11 inches in breadth, may naturally enough report the average length to be 16 feet,
and the average breadth, 10 inches ; whilst, perhaps, the average length of the whole
deals, if taken collectively, might be 18 or 19 feet, and the average breadth, IN
or 10/ inches. _ _ _

"The importations into Leith of late years, to which the memorialist has paid
particular attention, will, he is confident, average little less than 10 loads of timber
per hundred deals. He has not access to know, with equal accuracy, the dimensions
of deals imported into other parts; but it cannot be denied that it is the interest, and
will be the endeavOur of every intelligent British merchant, to import deals and
battens of such dimensions, as to come under the lowest rate of duty; nor can it be
doubted, that great exertions will be made abroad to manufacture deal's suited to
the British duties, since each foot in the length of a des!, makes a difference upon
the duty with which. it is charged, of from 10 to 12 per cent of its first cost, and
every difference in its breadth and thickness has a Similar effect. It may, there-
fore, safely be concluded that the deals imported into this country, will average
brj loadS of wood per hundred, but to make ample allowance for the difficulty of
overcoming habit and prejudice, 8 loads of wood only per hundred deals; are taken
as the basis of the following calculations.
" if a hundred deals, which pay a duty of 201. 15s. Bd. contain 8 loads of wood,
then the duty which they pay per load is 21. 12s.* and the amount of revenue
from deals, divided by 21. 12s. gives, in loads of 80 cubic feet, the quantity of wood
impOrted in the shape of deals.
" In the parliamentary returns of revenue, deals and deal ends are classed
together, and battens and batten ends together; and as in proportion to their cubic
contents they pay nearly the same duty, and their number being comparatively
small, we shall put the whole together. The whole revenue from European fir
deals, deal ends, battens and batten ends, in the year 1818, amounted to
659,7511. 2s. 7d. which, divided by 21. 12s (the duty
.on deals per load, reckon-
ing 8 loads of wood to the hundred deals) gives 253,750 loads as the quantity
of wood contained in the deals and battens imported in the year 1818. The
revenue from fir timber that year amounted to 407,6521. 19s. Id. which, divided
by 3!. ss. (the duty on timber per load) gives 125,432 loads, as the quantity of fir
wood imported in the shape of timber. The whole importation, therefore, of
European fir Wood, in the year 1818, amounted to 379,182 loads, whereof fully
two-thirds were imported in the manufactured state of deals and battens ; and deals
and battens, the manufaCtured article, paid 20 per cent leis duty than timber, the raw
material; instead of which, to afford reasonable encouragement to the sawyers and
saw-mills of this country, deals and battens ought t 6 pay at least double the rate
of timber, considering that they contain the most valuable part of the tree, and
that there is a very considerable waste in converting timber into deals and battens.
indeed, if deals and battens paid according to their cubic contents, it would follow,
as a matter of course, that they would be charged at a considerably higher rate
per load than timber, for it could never be the intention of government, that the
raw material should pay a higher duty than the manufactured article ; and that
timber. is now charged with a higher duty than deals, can only be accounted for, by
the supposition that at the time the duties were first rated, deals of small dimensions
were usually imported. So long as the duties bore a small proportion to the cost of
the deal, the merchant would continue to import the most convenient size, without
regard to its cubic contents; but when the duty came to be double the cost of the deal,
his attention was necessarily directed to the saving of duty, and deals of large
dimensions were consequently introduced. The most effectual way of snaking deals
pay the proper rate of duty is to charge them (by the load of 50 cubic feet) accord-
ing.to their cubic contents: it is preferable to a graduated scale of lengths, because
it equalizes the duty in respect to breadth and thickness as well as length. The an-
nexed states shew, in three different views, the probable effects on the revenue, if
deals and battens were charged with duty according to their cubic Contents, as is at
present practised in the case of oak deals, commonly called planks, by each of
which it appears the revenue would be considerably improved.
" The first state supposes the duty on timber to remainns at present, at the rate
of 31. ss. per load, and deals and battens to be charged at the same rate, accord-
ing to their cubic contents.
"The second state supposes the duty on timber to remain as at present at 31. ss.
and deals and battens to lie charged at 61. 10s. (double the rate of timber;) and
that one third only, instead of two-thirds of the whole importation of fir wood, will
then consist of deals and battens.

The third state supposes fir timber to pay only 21. 10s. per load, and dealsl
and battens to.be charged 51. being double the rate of timber; and that only one-
third, instead of two-thirds of the whole importation of fir wood, will then consist
of deals and battens.
The first view is intended merely to shew how much the revenue suffers from
deals and battens not being charged according to their cubic contents, even on the
principle of their paying nothing more than timber; the raw material. The second
view shews what the revenue would gain by charging deals and battens as manu-
factured articles, at a higher rate than timber, the raw material. The third view
is meant to obviate the objections of Russia and Prussia, who might (however
unreasonably) complain of a rise of duty on deals and battens, unless accompanied
by a reduction of the duty on timber. No objection is anticipated from Sweden,
as any change On the duties must be favourable to her by which deals and battens
are made to pay according to their cubic contents. Nor can either the Canadian
or the shipping interest complain of a measure, which may benefit but cannot
possibly injure them, for even if the duty on timber should be reduced to 21. les.
as proposed in the third view, yet it would not tend to increase the importation of
European fir wood, if, as proposed, the duty on deals and battens were at the same
time increased to 51. per load ; for the importation of deals and battens would be
lessened as much as the importation of timber would be increased by the change.
"The advantages that would result to the country, from the proposed alterations,
are as follow : _ _ _

44 1. The duty will be more equally collected, and the revenue considerably
increased.
"2. Employment Will be afforded to the sawyers and saw-mills of this
country.
"3. British manufactures will be again admitted into Norway and Sweden,
from which markets they have been excluded, in consequence of their
small deals paying as much &AY per hundred pieces as the large-sized
deals of Russia and Prussia; a circumstance which has proved ruinous to
the trade Of Norway, and highly prejudicial to that of Sweden.

"The only objection that can be against the proposed alteration, is the
expense and trouble of ascertaining the cubic contents of deals and battens; but
considerations of expense or trouble should not be allowed to stand in the way of
an improvement, in which the best interests of the country are so deeply involved.
Besides, where a high duty is imposed on an article, government ought, in fairness,
to be at the expense of levying it equally. Before the year 1809, Norway timber.
Bto 10 inches Square, paid only a duty of Os. id. per load. A piece of timber of
that description contains, on the average, about seven cubic feet ; so that at that
time, the duty on such a piece of tintber came to about is. Sid. Deals, at pre-
sent, pay 201. 15s. Bd. per 120 pieces, being 3s. 41d. each. If Government did
not grudge, the expence of measuring the cubic contents of a piece of Norway tim-
ber, in order to levy correctly a duty of 1 s. 312 d. surely they will not now hesitate
to incur a similar expence, for levying the larger duty of 3s. 4!.:1..; and it cannot
be denied, that from the uniformity of the size of deals and battens, a cargo of
these will be measured at one half the expence necessary to measure a cargo of
Norway timber; at any rate, indeed, any objection on the score of expence, can
have no weight in this case; for whatever additional expence may be necessary, in
order to collect the duty on deals and battens according to their cubic contents, it
will be nothing in comparison to the increase that will accrue from it to the revenue;.
and the difficulty of ascertaining the cubic contents will in -a great measure va-
nish, When the necessary regulations on the sulject are adopted ; for it is well
known, that deals and battens are measured before being slipped, and both the
invoice cost and freight are paid according to their cubic contents, the Petersburg
standard hundred being a cubic measure, and containing exactly 165 cubic feet.
The merchant has, therefore. a regular specification of his deals and battens, which
he may be required to produce, as is done by the importers a other goods ; and as if
* The exact duty is 21. 11 s. 1112 d. But 21. 12s. is taken for the ease of caculatin,g.