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

there would then be no inducement to import one description of deals in preference
to another, cargoes would consist of regular assortments, and the officer of customs
would have little trouble in ascertaining their measure, especially as there are
already published tables, by which, at one glance, deals may be converted into
cubic feet.

" The perfect practiCability and even ease of taxing fir deals and battens, ac-
cording to their cubic contents, is put beyond a doubt, by its being, in fact, the
manner in which the shore-dues of Leith are at present charged. The memo-
rialist has been favoured with an extract from the books of that office, specifying
the number and cubic contents of the deals and battens imported into Leith, in the
year 1818, which is herewith inclosed. This document is very important, as it
fully confirms the annexed calculation, regarding the revenue from deals and bat-
tens ; for it shows, that the deals imported into Leith that year contained on the
average 9;o loads of timber per hundred pieces of deals; and in the annexed calcu-
lations of revenue, the average contents of the deals imported into Britain is taken
at 8 loads per hundred, which is making a very ample allowance for the possibility
of less care being taken by the merchants in other parts of the country, to accom-
modate their importations to the actual state of the duties.
" The loss to the revenue from the present mode of taxing deals, cannot be bet-
ter illustrated than by a reference to the above-mentioned doeument, for it appears
from it, that the importation of deals and battens into Leith, inconsiderable as it is,
paid 11,6741. 2s. Bd. less than would have been paid upon an equal quantity of
wood imported in the shape of logs or unsawn timber.
" In the annexed State No. 3, a deduction of 15s. per load is supposed to be made
from the duty on European fir timber, as a sort of equivalent for the proposed rise
of duty on deals and battens; and it appears that even under that supposition, the
revenue of the country would be increased at least 275,5301. 18s. 4d. by the change.
If it be desirable that a still larger revenue should be drawn from fir wood, it could
be done by imposing a duty of 15s. or 20s. per load on American fir timber, leaving
the duty on European timber as at present. This, in so far as European states are
concerned, would have the same effect as reducing the duty on their timber 15s.
per load, namely, that of preventing the importation of European fir wood from
being materially diminished; nor could the Canadians with any propriety, oppose
the measure, for they will not surely deny, that their trade is at present more than
sufficiently protected; and it is very obvious, that as two-thirds of the fir wood
imported from the continent come in the shape of deals and battens, the rise of
duty on these articles would fully counteract any effect a duty of 20s. per load on
American timber would have on the importations from that country. An additional
duty on European fir deals and battens compensated by a duty on American fir
wood, is further recommended by the consideration of its being a tax from which
a very large revenue might be drawn, without being sensibly felt by the country,
whilst it would meet the wishes of all those who have erected buildings during the
war, when wood of every description was extremely high priced ; and it is almost
superfluous to add, that the shipping interest must be benefited by any change what-
ever, which induces the importation of unsawn, in preference to sawn timber, as it
requires a considerably greater tonnage to bring home the requisite supply of wood
when it is imported in the shape of timber, than is necessary when it is manufac-
tured abroad, and imported in the shape of deals and battens.
" The memorialist states these circumstances, to show that relief may be afforded
to the sawyers and saw-mill owners of this country, without prejudice to any other
party, and not only without loss, but with very considerable benefit to the revenue.
He humbly conceives therefore, that as a saw-mill owner, he is warranted in
contending, that such an alteration should be made on the tariff, either by reducing
the duty on timber, or adding to the duty on deals and battens, as shall make it the
interest of the merchant to import the raw material timber, in preference to the
manufactured articles, deals and battens but he is willing to confine his demand to
this only, that fir deals and battens be taxed according to the quantity of wood they
actually contain, or in other words, that large deals may be made to pay more duty
than small ones: This can be done in two ways, namely, by taxing fir deals and
battens, either according to their cubic contents, Or according to a graduated scale,
comprehending breadth and thickneSs as well as length.
" The memorialist is satisfied than the present extraordinary state of the timber
and deal duties is owing solely to government being misled in regard to the actual
dimensions of the deals and battens usually imported into this country; and he is
confident, that if they were taxed according to the quantity of wood they contain,
His Majesty's ministers would not fail to regulate the rates of duty so as to afford
reasonable protection to the sawyers and saw-mill owners, for he cannot imagine
that it is the wish of government, either that the owner of saw-mills should be
ruined, or that the sawyers (a valuable class of labourers) should be deprived of
employment; yet that such is the effect of the duties as they now stand, is made
manifest by the circumstance already alltidedto, namely, that more than two-thirds
of the European fir wood annually imported into Great Britain, come in the shape
of deals and battens, and that immense sums of money are annually remitted to
foreign countries for sawing timber, and that too whilst our own saw-mills are un-
employed, and multitudes of labourers are daily emigrating.
Leith, 3 Mayo 1820. James Borthwick.