The Sun.
London, England, 1821-05-04 00:00:00

PECIAL REVENUE REPORTS.

To ,rk IRELAND.
-`E Rtsiter HONOURABLE THE LORDS COMMIS..

SIGNERS OF HIS MAJESTY'S TREASURY.

by His
Re 4.,
.erith Report of the Commissioners appointed
"Ighness the Prince Regent, to inquirse. ienstso
ituheeveeirey-
11•Nnlations for the conduct of the Bu
(be` lrthlent of the Customs, and of the Export and Import
such al-
Partlents of the Excise ; .with a view to suggest
Lerati°os therein, as,may be considered necessary facilitat-
4eg the dispatch of Business,
r`le) and for securing for affording accommodation to
and ielproving the Revenue.
A ON THE CUSTOMS -IN IRELAND.
the
Customs
4 -11 exateination into . the mode of conducting
;11.,,el'attinent in Ireland having -recently taken place, and the
Ik.66'3tlcllli which have been offered for its improvement, badvo-
- tg:;11"allY accorded with our' views upon the `subject, we
detail
`Should render material
the
service by entering into a
etel.-ed hlreetie. • of it. Much may be done to correct
not gcne-ra'l S's;stit°emn and little can be proposed. which has.e
already ,
either to your Lordships or to tn k.ord been submitted
re-
-I,leutenant of Ireland. 'What, therefore, we have to
e°lvlllll.,billetkl principally is, that no occasion should be neglected
irnpis
hlaY pfesent itself, for carrying into effect the u
a h7vwernents which have been, or shall be: agreed upon; and
try, }.stelle- may thus be gradually introduced into that coun.
:ss-
efreet, expensive to the public, and a the same time more
-alt for the attainment of the general objects of this
de.
Partreen.
.°ur 1.-erdahips 'having transmitted our -first-Six Reports to
three 4; 11(1, and the Commissioners of Customs there appearing isn,
• 6-1 c Porte of the 30th October; MO, tO:your•Lords Pu-r
4...Lich You have referred to us,) to. agree generally with o
• tikltftgestiGns, and the Commissioners having expressed an inten-
° Dreg iqingniany of them into effect, so far a theyare applii
tva,ble to the circumstances -of that country, leaves us little to offer
t.i°o?°ll? Lordships' consideration ; but there are, some
,observa-
,a's contained in that report, as well as in the report of the
:e Cornmissioners to the Lord Lieutenant of die 7th Decem-
-1819, referred to by Them, to which we b9if to call your
. ••-,or,dships, particular attention-
-1
aPlirs from the Report of the Commissioners of Customs
relazld, th
red at the number of Commissioners has recently been
th 14,eed from seven to five, but that of the remaining five, only
.11 k.e are reularlremolOyed. In acCordance with the principle
upon
ch which we have acted respecting the Commissioners of
.tblit°11:18 m England; we would suggest either 'the reduction of
t•,,hilutzber to-four, or the more active and responsible,occupa-; 14
of the whole number. . ://r
,nth agree with the Commissioners, that neither the nature
e extent of the business -in that country requires that the
:tnissioners should be divided inio Committees, but distinct
el'i_ . attrterits
i might be assigned to each, and individual respon.
•boullllY thus established. This is the surest mode of rendering
ars for the conduct cf public bUsiness effective, and of ascer-
tairlin
4,71 Wing' what number, of Commissioners are actually necessary ;
We think the state'of this departnient decidedly shows the
voili
• alltage which would arise Croni Lord such an arrangement. We
exPlain more particularly what we have to submit to your
,ships upon this subject.
If the attendance of all the Commissioners should not be re-
. htlla_i}s.iete D.u.b.lin, one cf theta might be most beneficially em-
%zi_ee; d visit.,%; from time to time the different'outports, and
ng the result of his Observations to the Board. Such- a
• tt4ticees3s..%o'fo.tild be particularly.usefed, under the peCuliar eircum-
relent'. The expense of the establishments at Many
et the outports very far exc-o.s. the revenue collected at those 'ole'rttshe. ACons. loners
t foi.in-stance, it appears by the statement
, that the average expoece of three 'y6.ig

The introduction of the preventive Water Guard into Ire-
land renders this suggestion still more important, and if (as we
hope) this system may be made the most efficient for the sup-
pression of illicit traffic, other systems less efficacious should
be discontinued, and a saving made towards defraying the ex-
penses of this new establishment.
We are fully aware, that the outports are occasionally visited
by the Surveyors-General, but we think the inspection of a
Commissioner would be much more beneficial ; and the only
reason why we do not recommend the reduction of the pre-
sent number of Commissioners is, that one of them may be
very usefully employed in the manner we recommend. In this
suggestion we have had in view the principle we strongly incul-
cated in our report upon the Board of Customs in England, viz.
that the important duties of a department, which a superior
officer can properly undertake, and which would be best and
most efficiently performed by him, should in no instance be
delegated. to an inferior one.
We trust that your Lordships will adopt the Suggestions of
the Irish Commissioners to dispense with the oaths enumerated
in their RepOrt ; whenever a certificate or declaration can safely
be substituted, it is very desirable that such substitution should
take place ; the multiplication of oaths either by custom or by
legislative enactment, and the application of them to transac-
tions to which they never should have been applied, have con-
tributed much to destroy the sanctity of this solemn proceeding,
and to weaken the security which ought ever to belong to so
sacred an obligation.
We differ entirely with the Commissioners in their observa-
tions respecting SUperannuation. We have always considered
the provisions of 50th Geo. 3d, cap. 117, relative to this sub-
ject, as most liberal to the public servant, and well calculated
to excite that zealous, diligent and faithful service, which the
,Commissioners think can only be obtained by the adoption of '
their suggestion, viz. that of granting to the officer the whole
or the greatest part of his salary upon retirement, after forty
years service, though he may be afflicted with no incapacity
whatever of mind or body. In the justice or the. expediency
of such an alteration of the law, we cannot concur ; nor do we
believe it would prove the slightest stimulus to increased zeal,
or exertion in the discharge of • duty. We rather suppose,
that public officers in general contract habits of. business which
they are unwilling to relinquish ; and if in advanced life they
maynot be so active as they formerly;were, they frequently make
amends by the judicious application of their experience, and
still continue most useful servants to the public. We cannot,
therefore, recommend for your Lordships' adoption, the propo-
sition of the Commissioners, because in our judgment the pub-
lic would deriVe no corresponding benefit from the increased ex-
pellee which would thereby be incurred.
The Commissioners next advert to the subject of " Day
Pay," which they say " is not applicable to their department."
The principle upon which we very much approve of Day Pay
is; that itis the most economical' way of rewarding such officers
as may be temporarily employed in any department the busi-
ness of which is subject to fluctuation. Although the bu-
siness of this department in Ireland cannot fluctuate,
from the nature of its *trade, in the same proportion
as that of the corresponding department in England,
still it must be subject to some fluctuation, and an occasional

increase of business should be provided for by the employment
of temporary servants, who should bediscontinued when it has
ceased. The practice of allowing every addition to the number
of officers to become a part of the permanent establishment,
which has too much taken place in Ireland, will be found to en-
tail a large exipnse upon the public in the shape of compensa-
tion, whenever any reduction of such establishment shall be
carried into effect. , .

We arerglad to find that the Commissioners generally agree
with us in our recommendations, as to the age of admission of
officers into the department, and also as to the plan we have
submitted; respecting the promotion of those who 'are most de-
serving. The-general rule which we suggest is this, that when-
ever a vacancy happens in any class, except the lowest, a selec-
tion should be made by the Commissioners from the next in-
ferior class, of three of the fittest persons fot such promotion,
whose names should be transmitted to the Lord-Lieutenant,

that he.may nominate 'one of them fOr'such advancement. A
strict attention to these'regulations will accomplish one of the
most beneficial improveniehtS in' the management of the Rev-
enue whiCh' we have reemnniended to yOur :Lordships.
We have only further to remark Upon this point, that in ge-
neral the prOpositions of the Com Missioners seem well calculat-
ed to carry into effect the spiiit of our recommendations ; and
where any variation appears in the specifie regulatiOns which
they have proposed, it is probably founded upon some local
differenceS between the establishments of the two countries.
As we have before observed to your Lordships, that much
remains to be done to bring this department into a satisfactory
state, and as we think that many of the essential improvements
of which it is susceptible can only be accomplished gradually,
we feel ourselves called upon to impress upon your LOrdships
the importance of having all the circumstances relating to it re-
gularly Under your observation. For this purpose we recom7
mend, that 4 half-yearly Report be made to your Lordships by
the Commissioners, similai to that which is now made by the
Commissio.zers in London,' in which shall be detailed the new
measures tilaptell fethdithprovement of 'the collection of the

The incidental expences of this department, amounting an-
nually, on an-average of three years, to no less a sum than
214,0421. Bs. 9d, could not fail to attract our particular notice ;
but we canna agree with the Commissioners m all the Obserira-
dons they have made respecting it. Aware of the very -extra-
ordinary anatirnitnf this charge, they endeavour, by explana-
tion, to show, thatit comprehends some items which should not
be laced under this head ; but we cannot think that the charge
of postage ought, for the reasons assigned by the Commission-
ers, to be excluded from this account, as it appears to us pro-
perly to belong to the incidental expences of every department.
The expFtee of buildings, &c. is very large. In England
-this charge is generally confined to the buildings appropriated to
the actual collection of the Revenue : in Ireland it extends to the
private dwellings of many of the officers ; and the original ex-
pence incurred for the buildings themselves, as well as that of
keeping them in repair, constitutes a heavy' charge upon the
Revenue. •

It may be necessary, in some cases, to provide houses for of-
ficers, for the purpose of •enabling them to execute their duty
effectually ; but this is the only sufficient ground for incurring
this expence, and where this ground does not exist, the prac-
tice should be discontinued,.
But that which constitutes one of the most striking diffef-
ences between the,praetiee of England and Ireland is, that the
cost of the construction of Docks and StorehOuses is defrayed
in the first instance out of the Customs Revenue. ~It is possible
that there may be great difficulty in Ireland in inducing incor-
porated Companies to undertake works of -this kind, and that
they would not, in that country, hold out the same pecuniary
advantages to the original adventurers as they do in this ;
.and
if so, it may be advisable, so far as regards trade and revenue,
that they should be undertaken by the Government, and paid
out of the Revenue; but we see no reason whatever 2 why those
persons who benefit by such -aceomniodation should not pay
such a .rent for dock dues, and for the warehousing of their
goods, as would afford to the Revenue a reasonable interest for
the sum exnended upon these undertakings. The trade of
England an Ireland should stand in this respect upon a simi-
lar footing, care being taken, as far as the nature of the case will
admit, that the charges for dock dues and storing goods, in
both countries; should not be unreasonable in either country.
Although very considerable sums have been expended upon
these objects, the whole sum received for storage rent in the
year 1818'appears to have amounted to no more than 6,3641.
15s; 4d. which bears no proportion to that which ought to have
been received, as the interest of the l'arge sums which have been
expended upon these works.
No dock dues are at preserit paid 'by vessels entering the port
of Dublin, nor -are the charges- for wharfage carried to the ac-
count of the Revenue, although large sums have been paid' for
the original-cost, and for the maintenance of these works. We
think it may be advisable now to consider in what degree the
storage rates should be increased,
_what charges might with pro
priety. be made for dock dues and wharfage, and for landing or
shipping gOods at any of the quays' which are the property of
the Crown; and we submit to your Lordships, that directions
be given to the Commissionersin Ireland, that no w'o'rks of this
nature be undertaken in future, to be paid. out of the Customs
Revenue, until -these points be' fully arranged': 'The'principle
to be kept in view. should be, that a. fair interest for the sums
which it may upon due consideration be found expedient to ex-
pend upon theie objeCti?,444d-lie Paid by-the merchant.
A new regulation has.,recently been. adopted by-the English
Commissioners of CustoMS,tyminute of the 22d November last,
respecting the instriicttons:of their officers both in London and
the outports.,.. We recommend that a copy of this minute be
transmitted to the Commissioners in Dublin, with directions
that they will'confOrm. as nearly as piassible to the.rules laid
down in that minute; and particularly that they will boa the
instructing officer, who certifies- the fitness Of any person for
the performance
.of the duties of any department, strictly re-
sponsible for the accuracy of such certificate: -
The Commissioners of Customs in Ireland close their Re.-
port, by recommending a reduction of duty upon the articles of
tobacco, tea, wine, and foreign spiriti. There can be no doubt,.
that a reduction of duties is an. effectual: mode of diminishing
smuggling ; in some instances also by. increasing consumption,
it may benefit the 'Revenue ; but this is at least of doubtful
speculation.. Itbelongs to us, • rather to- suggest the Means of
preventing illicit, trade, in spite of the temptation which exists
for carrying it on, than, by taking away the temptation and
lowering the du.ties,- to run the risk of diminishing the Re-
venue. • . : ! • : .

. ,
. . .
If in the general revision of the Revenue. of Great Britain
and Ireland, which your Lordships may at anytime think it-1
advisable to take, .you..stitill deem it expedient to..reMit ant of
the duties which'haveliee:ti imposed upon articles imported into
either country;2lVe: are'-satisfied you *ill feel the justice of
adopting such measures with reference- to 'both countries, as
shall not giyeu,unlue advantage to Other. • • . .
In a form& Report, the Irish-Commissioners recommended
to , your Lordships the consolidalltifi of the Revenue laWs of
Ireland ; there being instances in which it is not clearly defined
Whether some of the English laws'extended to that country.
We-, stiggestedOn our' first Report,' the consolidation -of the
English laws,aud.the simplification of the Custom Duties : we
havethe same suggestions to offer respecting thbse-Of Ireland,
and we conceive, great benefit would be derived from its adop-
tion. Although•We differ. in opinion in 'sonic points with
Irish Commissioners
..and upon which' we have freely stated
our sentiments, we should ifo them great injustice if we did not'
admit, that we gee'iM'their' different suggestions ail anxious
desire, to benefit-the Revenue intrusted to their management,
and to fulfil the duties assigned to diem. The present state of
that Revenue calls for their most active exertion ; ti looser sys;..
tern appears to us to have existed for a long time past in Ire-
land, as to the management of that Revenue, than has pre-
vailed in this country, where the corresponding department is
so much more immediately under
.your Lordships' -observation.
This,eircunistanceitself suggests in a great rneastre the reme-
dy : much has been already done tow.li.ds improvement, andwt
recominend frequent communication, non h Lire medium of
your Lordships, between • the two'. ri 'Aids ; that the English
• system, so as.it is applicable, may. b gradually transferred
to Ireland : indeed 'strong reasons shout be adduced . to sho*
the expediency-of any deviation from it. The result of our in-

My Lords entirely concur in the observations of the Commis-
sioners of Inquiry on this head, and have' no doubt the Coni-
missioners of Customs in Ireland will, on reconsideration, see
the inexpediency of any present alteration in the law.
My Lords trust, the Commissioners of CuStbms will see the
propriety of adopting the practice in their department, to a con-
siderable extent, as giving facility to the reductions now in
progress, and ensuring a faithful and due attendance on the part
of subordinate officers ; ho Day Pay being issued in this country
Without a certificate from the superiors of the department, that
the party has been in attendance and absolutely emptyed in the
service of the Revenue..
My Lords, adverting to the practice in England and Ireland,
not to create any'neW office, nor any addition to the 'number of
officers now' employed, either on the establishment or ."by inci-
dents, without the previous sanction of this Board in every
case, desire, that in their funire applications for such sanction,
the commissioners Will state whether, in their opinion, a tem-
porary officer on Day Pay might not meet the necessity of the
case.

Dly Lords have already given directions as to the age of ad-
Mission to officers of 'the Customs in Ireland, and my Lords
have no doubt his Exc Ilency the Lord Lieutenant -tt-01 take
such measures in regard to' promotion, as may be necessary to
carry into effect the spirit of the recommendatiOn of tha Com-
missioners of Inquiry, and secure efficient and able nien for every
department,
.Care being taken that no individual is promoted
from an inferior to a superior rank, Until he shall have served at
least two years in such inferior rank.
My Lords hope to receive from the Commissioners, their first
half-yearly Report as soon after'the kith July next as practicable,
in which my Lords desire the 'different points mentioned by the
Commissioners of Inquiry may be adverted to, and the ainount
of the reductions in every department specifically: stated. My
Lords are also of opinibn,. that if the Coniinissioners were to re-
quire similar reports lialtVearly from their Surveyors General,
Uollectbrs, &c. &c., much benefit would result to the service of
the Revenue.

My Lords desiie the Commissioners will, as early as possible,
transmit to my Lords, the draft of a Bill for extending the 'pro-
visions of the Act 51 Geo. 3, cap. 71, to Ireland, and cdntaining
such other provisions as may appear to them requisite for effi-
ciently carrying into effect their recommendations on this head.
My Lords have no doubt the Commissioners' will give their
special attention to this subject. My Lords consider it exceed=
ingly objectionable, to supply furniture for houses occupied by
any officers 'of the Customs, or that repair's should' be executed.
at the public expence • and with reference to the practice in
this country, my Lords desire, that in future no house may be
built Or hired for any revenue purpose, Or any sunfexceeding
1001:laid out for or on account of any house or Other 'aCconiL
modatiori for the officeri of their department, without . the pre-
vious sanction of this Board hi each case.

, .
My Lords desire the early and special •attentionuf the Com-
missioners to this iiportant subject; although niy Lords:, would
be exceedingly. unwilling to interfett ' the doe acconniio- •
dation of the Irish trade, it appears to their Lordships contrary
to every right principle, to provide that accommodation at the
.expenee of the 'public, 'without at- least secnring a fair interest
,for the money e-xpenoted ; 4nd my Lords desire the.Cotairti*. •
.sioners will transmit, for their consideration, two tables of rates
on a Very moderate' scale `one tor'dock'due.4 and wharfage, and
.one for warehouse mein, to increase gradually and periodically at
the expiration of three .or five years, so' that in the course of a
given period, a reasoriable• rest may accrue to the Crown for
the money expenife& • • • • • •
Lotds further desire, that similar works may be un-
dertaken to be paid for out of the Revenue of.Chnitonis, without
the pre'vioni sanction of thiS.Bogid. •• •
My Lords will transmit 'to the UninniissiOners of Cnstoins; a
copy of-the' Minute of the ConunissionirS, of the 22d November
last, referred-to in this Report, which they desire may be fully
acted Upon ; and the Commissioners of Custorni. in Englund
having recently' reviSed and submitted for their Lordships' ap-
probation, drafts of instructiOns-toall their. subordinate officers,
My Lords are of opipoii It 'would be ektreinely'desitable for the
Commissioners of CuStang in Ireland, M prepare and submit
similar-drafts, havitigwpecial reference to that system of indivi-
dual - responsibility, and complete supervision. and eontroul,
without Which 'no revenue caii•be economically or properly col-
lected ; 'arid my Loids desire they" will take the nice nary inca-
sures for that.purpose-; •anfl if thi.srate .of opinion the instruc-
tions prepared fox -England .facilitate their labours, my
-Lords will eauaii the same to be transmitted. • 1 • ..

My .Lords entitelTioiibuiti with the 'Codulditsione'rs•of etis-
toms in Ireland as to,,the •expediency of consblidating the.Re-
venite Laws, and my LordS having directed a special Commis-
Sion to titidertAre'ar consOliditidit of the lawk' for England, will
not fail to direct a Copy:Of studr ConsolidAtion to be fOrwardtil'to
the Commissioneri•Of ett§torns,.• with a view to a sinailarar-
rangement and consolidation. in Ireland.
• In conclusion, my Lords feel great pleasure in expressing
their'entite colfctrreAte` in that part of the RePort whiell states
the anxious desire of- fhb Commissioners of •CuStOmS in Inland
to benefit the Revenue .intrusted to their managerwnt, arid, to
fulfil the duties assigned to them; and my Lords will e:ipe-
rienee Mud' disappointment; if through' their ability, 'zeal, and
activityi-aided.by the confidence, authority, and• support 'of thi,s
Board, upon winch they may'. place , implicit • reliance, a more
economical and .pCrfeet "system not very speedily introduced
throughout thOr- de partnie ' •
- Transmit copy of the• Report, and of this Minute, to the Com-
missioners of Customs in Ireland. :

tfransinit similar i..opits also to Mr. Grant, and request be
will•subinit the same to the"considenition of his Exec llonek.the
Lard' Lieutenant, and -nnye him 'to give every ptacticable fad-
lity to the rueasuresconteriwiittccl. •
' Write tb the einini•Msnotiers' of CruStbms.in for a
copy of their Minute of the 2jd,November last, ad,verteds -to in.
this Report. - . •
Transmit copy Of this Minute to- the Coromis4lorers of In-
quiry, fOr their information.

. .
head of those whose hoofs are divided ; it-is cal-
led the one-horned tso' pro. -Upon inquiring what
kind of .animalit 'was, to our astonishment the
person who brought me the manuscript describ-
ed exactly the -Unicorn of -the ancients, saying
that it vvas a native of the interior of Thibet,
about the size of a tato° (a horse from twelve to
thirteen hands high), fierce, and extremely wild,
seldom, if ever caught alive, but frequently shat;
and that the flesh was used for fOod. The per-
son who gave me the information has repeatedly
seen those animals, and eaten the flesh of them.
They go together in herds like our wild bt4a-
loes, and are very frequently to be met with on
the borders of the great desert, about a month's
journey from Lassa, in that part of the country
inhabited by the wandering Tartars. This com-
munication is accompanied bya.drawing made
by the messenger from recollection :,
.it bears
some resemblance to a horse, but has
.cloven
hoofs,
,a long curved horn growing out of the
forehead, and a boar-shaped tail, like that of the
" fern monoceros, described by Pliny.. 7,: •
• CiIIITSTALLO-CERAMIC MANL*FACTURE, -on
GLASS INCRUSTATIONS.—This•rffiry,:be, deemed* a
very. iMportant• discovery for the -arts of design
and embellishment. The effect is hovel and sin-
gularly elegant ; for the ornament, -ivinither
painted. in metallic colours, or left plain' nstead
of .being placed externally, either- 61;cretix-orin
relief, or being painted upon the surfak e of the
glass, it' is actually incrusted with that substiince,
and is thus more effectually secured from-injury.
Hitherto, the modes employed fur forming pit-
terns and devices- on glass are all more- or less
defective: the' effect is either riieagre-or 7collfils-
ed, not unfrequently both ; vases, cups;
-this material have beeti more•admitable for their
pellucidity and brilliancy .than for pufity of foint
or elegance of design, but this inventiol
create a new era in the inanafaetttri-of this 11:(e-

ful article. Classical figure's and device-g
now be employed, and elegance of form a:•• m•ich
studied as in vases modelled after 'the' anti-oue.
The effect iss considerably heightened tby the jar
or vase being filled ss;:h some brilliant liquid,
similar to 'those displayed by chendsts, etirthe
figures and ornaments being opake, they l:;:se
then very much the appearance of being rasa
an a coloured ground, yet with a certain node=
finable peculiarity of look that suff'icient'ly" dis-
tinguishes them so as to form another species of
ornament. - • • •

ANTwrnr.—The Literafy Society of Ibis city

have announced their intention of bestoWine a
gold -niedal the best paper in the Datclilait-
guage, oti their digting-UMed
Another of equal value is- to bb given to the au-
thor of they best disSertation' on the ing
-subjects the vernacular-tongue
.ought 'to serve as the basii'f6l4the study' of fo-
reign languages -and the sciences alsoThhw far
it may •be usefully emOIO-y;ed for
A silVer Medal is olFered for the bestlioem (of
not fewer that-I'lso'ml' more than 400 fines), the

subject of which is"to'be, " The Union of the
seventeen'Provinces and of the Netherlands in
1814 into 'one Kingdom." These papers are to
'be sent in before the first of JUIy.H•USSI •
AN LITER ATli A new romantic poem,
in ten cantos, entitled 44 Ronstan andludmila," lias
appeared.at st. Petersburg, and 'ls highly spolen
of bY..thoSe best able .to appreciate it.. 'the story,
Ivbicliis national, is founded upon the most pOpular
narratives from the time of Vladimir': its beau-
ties -are said to be of the first Order ; the style
frequently energetic,
,alwayS pure and correct ;
altogether; it is a 'production of extraordinary
merit, and augurs well for the future reputation
of its. Youthful author,. PouChkiii, who is not
'thote than twenty two years old. .

VIEWS IN THE lONIAN IsLANns.-;The first
number of an interesting publication of Views in
these-Islands- has just appeared. The publica-
tion will be completein four numbers, eachlo
contain four highly coloneed fac-simile engravings
executed by Messrs Havel!, from drawings by
Cartwright.- Independently of their worth, as
exhibiting the scenery of these celebrated plaCes,
these plates are Valuable, as showing th,e costumes,
manners, and usages of the inhabitants as far:as
it was possible to do. Coloured engravings ought
not to be decried so violently as they' generally-

are, at an illegitimate and•sputious-hianch of a•t,
since, although but an imperfect substitute for
Painting, they may •be a very adequate one-for
tinted drawings, especially when so• carefully
executed as to present nearly fac-similes of them.

gra'GranGi Ith ti.----When "the • gallant 'Sir
GEORGE'RO.OkE was making his will, some of his
friendS expressed their suriirise that he ita:i so
little to leave.- "It One," said the noble Ad-
Inirali.'" donot leave mach ; but :what 1 do
begneath was honourably gained ; for it' never cost
a sailor a tear; nor the nation a farthing."