The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1842-03-15 00:00:00

)ped thi

,Hear, hear.) nviii now state what are the views of her
majesty's government with respect to the duration of this
impost, if the proposition should meet with the sanction of
Sir, I trust that parliament will confirm this
proposition, in order to give us a fair opportunity to carry.
out our experiment. (Hear, hear.) I do trust that parlia-
ment will not be unwilling, in case of necessity, to continue
the duration of this tax to a period of five years (Hear,
hear.) But still there may be, as there has been before, and.
of which I do not despair, those revivals of commercial pros-
perity, coupled with the measures which I am about to pro-
pose, that may make parliament naturally anxious to have
the opportunity of reconsidering the subject at an earlier pe-'
riod than that which I have named ;—they may wish to have
the opportunity, I say, to watch the operation of the tax at
an earlier period than five years. And though I contemplate
that, for the sake of upholding the public interests of this
empire, this house would not hesitate to extend the operation
of this system to a period of five years,
.vet I think it better
to limit its duration to three years, in order to give to parlia-
ment an opportunity to sanction the experiment
.at the end
of that period. Sir, I propose to name the 10th of October next
as the day on, which the first half-year's revenue from these
sources shall be derivable. In case of war the right hon.
Bart. said he should deem it reasonable that Ireland should
bear her proportion to the tax ; but during peace, and for- a
limited period, and in the absence of all machinery in Ire-
land for collection, he should prefer to raise, the quota of
that country by other means. He thought he could do so
consistently with the act of union by two modes, the first of
which would be a duty of ls. per gallon upon spirits. The
equalisation of the spirit 'duty in the three kingdoms would
on certain fiscal grounds (which he explained), be of great
advantage to the nation at large, and to Ireland in particular.
For a long.time the temperance pledge in that country, had
been very effectual; but the' consumption of spirits had
of late been again upon the increase. He calculated . from
this source to receive £250,000. The other source to which
he looked in Ireland was the stamp duty=from which he ex-
pected to receive £160,000. In Great Britain, as wt
Ireland, lie proposed to reduce the stamps upon chart(

the house

Id it was his N

1 ns . in

eed, to effect

.
the general equitliation of stamps throughout the kingdoms.
With respect to regular absentees from Ireland, having no
call of public duty to fix them in England, he proposed to
require from them-the payment of the same property tax
which would be required from other residents in •this island.
Sir Robert then continued—Sir, there is one other tax which.
I propose to impose. At present there is a duty imposed by
law of 4s. per ton on coal exported in foreign ships. At the
time the duty - was imposed the policy of the law was of
course the increase of the revenue, but there is no duty re-
quired on coal exported in British ships. Now, the obliga-
tion of the reciprocity treaties has been to exempt foreign
ships from the payment of the duty which it was intended to
levy on the export of coal ; but I must say that I cannot con-
ceive any more legitimate object on which to impose a rea-
sonable-and just duty than on-coal exported. iCheers.) If
on an article produced in this country, the element of manu-
factures, necessary for manufactures, and contributing, by its
exportation to increase the competition of foreign manufac-
tures with our own—(cheers), if we can raise a reasonable
amount of duty by a tax on British coal exported to foreign
countries, I think it will be perfectly legitimate to do so.
(Cheers.) - Sir, I think it is important to consider the rapid
increase in the quantity of coal exported. In 1831, the quan-
tity of coal exported amounted to 356,000 tons, and the dutY
received was X 50,000. In 1833, the quantity exported was

- _
448,000 tons ; the duty £64,710. In 1839, the quantity ex-
ported was no less than 1,192,000 tons, and in 1840 1,307,000.
tons ; but instead of the large income of £64,009; as in. 1833,
thelotal amount of duty was only £6,900.. (Hear, hear.)
Now I do not propose to increase the duty on the export,of
coal, but I do proposethat the duty which it was intended to
levy on coal exported in foreign ships should be really levied
—that a. duty of 4s. perton, the original amount of duty,
should be levied on the whole export, whether in British ships.
by imposing the duty on British ships, and thus depriving
foreign ships under the reciprocity system from evading the
duty. (Hear, hear.) if a duty of 4s. per ton should conti-
nue to be paid on the same number of tons, I should secure
an income from this perfectly legitimate source of 200,000,
not an inconsiderable increase of revenue, and, operating, as.
very few taxes do; to the encouragement of native industry..
(Cheers.) Now, sir, having stated to the house all the taxes.
I mean to impose, perhaps it may be convenient that I should
shortly review the total amount. Of course I am speaking
for the year ending sth April, 1843, as I propose that_the
new taxes should attach from the .sth April, 1842. There is
only one exception I must make, which is on spirits, for if
the house agree to my proposition with respect to spirits, in
order to prevent the evasion of the tax I must propose to you
to impose.it at the earliest possible. period. I calculate to
recOxefroin the income tax of 7d. in the pound, or X 2 18s.
4.a.. per bent.' Off rniittff' numb'ers), the sum of £3'700;000;
from the stamp duty in Ireland I calculate to -receive
£160.000; from spirits X 250,000 ; from the export of coal
£2oo,ooo—making a total amount of tevenue receivable from
new imposts of £4,380,000. ' (Hear, hear.) Then if I deduct
front this slim the estim'ated'deficiency for which I must pro-
vide by actual votes of £2,570,000, there will be left a sur-
plus of £1,800,000. But the house must remember that de-
ficiency arises on the votes for the year, and that I have to
add to it the excess of expenditure on the Chinese expedition
—which I cannot estimate ntless than £Bbo,ooo ; but I shall
not have to provide for that. Whatever 'measures the pro-
vision for India may require us to adopt during the present
year will also operate as a reduction from that estimate, but
for the present, with these reserves and exceptions; I
_compute in excess of £1,800,000, after deducting
the excess of expenditure, on account of actual votes.
The surplus, Sir Robert said, he proposed to apply in relax-
ing the commercial tariff. He had considered, on each of the
numerousiarticles included, the proportion between the price
and the duty. His main principles hail been removal of pro-,
hibition and reduction in the duties upon raw materials. He
would also considerably diminish the duties upon articles par-
tially manufactured ; and even upon complete manufactures
he contemplated that the maximum should not In general
exceed 20 per cent. Ile would forthwith lay upon the table
this amended scale of duties; which had been distributed into
20'different heads ; and on Monday the paper woul lie ready
for distribution. It would be found that in about 750 arti-
cles there had been an abatement of duty‘ recommended, and
that on about 450, the duty had been left untouched. Trea-
ties were now pending with various nations, in which several
of these articles were the subjects of discuision, and such

articles, of course, could not be included in the present re-
ductions. The total diminution of revenue occasioned by all
the reductions would probably not be more than about
£270,000. Sir Robert then said, I now address myself to
the redUction of duties on great articles of consumption, the
chief of which in colonial and foreign produce—independently
of brandy and wines—are three, namely, sugar, coffee, and
timber. With respect to sugar, 1 wish it were in my power
to state that it was within th means of the nation, or con-
sistent with what her Majesty's governMent deems the bounds
of prudence, for me to propose any alteration in the duties
on foreign sugars. I cannot say that if we were _in no way
embarraised with questions incidental to, and springing di-
rectly out of, that consideration, great ameliorations and ad-
vantages would not' result, not from the alterations which
the right hon. gentleman opposite (Mr. F. Baring) had pro-
posed to make in the mode of levying'the duty on sugars, as
well as in the amount of those duties, hut from a reduction
in the duty on sugars the produce of the British colonial pos-
sessions ; a reduction, moreover, which would admit of those
. . .
sugars snsthining a fair and constant competition with sugars
'.the growth of foreign possessiOni. But I cannot consent,
nor can those who are associated with me in the conduct of
the government, to permit of any access being afforded to the
sugars of the Brazils and of Cuba, as well as of other coun-

withtries,d t o tohuet m
practiceaiingo;ofme slavery effort for putting
an end to the practice of slavery in those countries. (Hear,
hear. And, in considering this question, it has ocehe house
dto
me to consider whether it is politic in us to advise th
intho the
se parpose of
to assent to a reduction of duty on the produce of B
colonial sugars, without proposing'also that a correspondingorit
reduction be made in the sugars which come from foreig.i
possessions, and I doubt very much whether it would be ad-
visable to take such a step. If, indeed, there were a free
ish
competition in the market, then I have no hesitation in say-
ing that I believe such a course would be greatly to the ad-
vantage of the West India proprietor, who would be encou-
raged in the production of his sugars by a reduction of the
duty ; but so long as there exists what cannot but be regarded
as a monopoly of the sugar grown by the West India and
the British possessions, within the limits of the company's
charter—l mean the Mauritius and British India—so long I
am afraid that no remission of duty which I could propose in
favour of British colonial sugars would, even if agreed to,
rove beneficial to the consumer, whilst it would greatly in-
P
lure the West India proprietors. Therefore, whilst 1 admit
that I am not prepared, if circumstances were favourable, to
assert that a remission of a portion of the duty on foreign or
grown sugars would, not be advantageous to the
-British planters, at
cLittnl3htriiyttiasn I British
to themust the same time'
say t a ! do not differ in the slightest degree from the oni-'
pions Which I stated last year with 'reference to this subject.
for an atne-
There are, howeverr,trsaodme7
w7incsholleaatidonmsetotobheoopebserved with
1840 material •
In the year a increase
lioration in the
to have taken place in the consumption of
will he, observed .
respect to the
The supply has proved to be larger
"fugtaure.
Briti,h colonial sugars.
than had been
i
previously calculated upon ; and, according to
the figures which I have been able to procure of its amount,

sugar. The other two articles to which I have already re-
ferred as being objects of almost universal consumption and
utility are coffee and timber, and I hope that on this head
what I have to offer will prove to be more acceptable to the
house and the country than I fear our determination as to su-
gar will probably prove. With respect to coffee, lam sorry
to find; on looking at the returns, that whilst the consump-
tion of sugar has been very much increased, that of coffee
has been somewhat reduced. In the year ending April 5,
1840, the amount consumed was 2,878,000 cwt.; whilst in
the year ending April 5, 1841, the amount consumed was
only 2,842,100 cwt. The gross amount of duty paid in the
same years was, in 1840, £922,000; and in 1841, £BBO,OOO.
•I suppose it is scarcely necessary to remind the,house that
there exists a considerable difference between the amounts
of duty levied on the coffee produced in the West Indian
colonies, in the Mauritius, and the. East Indies, and in that
produced in foreign countries. On the latter produce there
is a duty of is 3d per lb levied ; on British West India coffee
6d per lb ; and on coffee coming from all countries within the
limits of the hest India Company's charter there is a duty of
9d per lb levied. The
-effect of this difference in the duty is
to exempt a great portion of the foreign-grown coffee which
is consumed in this country from the is 3d duty, and to ad-
mit it at the middle rate of 9d, for in order to avoid the higher
rate it was at present sent from the Brazils and from Hayti
.to the Cape of Good Hope, which being within the limits of
the East India Company's charter enabled it to be entered
at the Custom House in England as coffee coming vvithin.the
description-entitled to be admitted at the duty of 9d ; and
the effect of this is to bring the coffee grown at the Brazils
and Hayti into consumption at the relative price of 10d to 6d
as compared with British plantation, the additional Id being
the amount of freight per lb, which the transmission of the
coffee to the Cape added to the other charges. If, therefore,
the Government is prepared to remit the duty upon any ar-
ticle of general consumption, it is, in my opinion, better to
make such a remission as will .afford a sensible relief to the
consumers, instead of spreading the reduction over a number
of different articles, and theiieby making it, so insignificant
upon each separate one as to afford no benefit to the con-
sumer, but to the retail dealer only, and it is, therefore, my
intention to propose to the house the alteration of the pre-
- sent imports into two simple duties, in order to get rid of the
absurdity of compelling a. cargo of coffee to make a voyage
from the Brazils to the Cape for the mere ptirpose of getting
over what may be considered us a technical difficulty. -It is
my intention, therefore, to,pfopose that the duty be placed
upon coffee hereafter upon the simple and intelligible basis,
se as to enable the consumer to benefit to the full extent by
the reduction which I have thought it advisable to suggest.
The duty upon British coffee, whether grown in the East or
West Indies or the Mauritius, will hereafter be 4d per Ib,
and on all other coffees 8d per lb. I have estimated, ac-
cording to my calculation, the loss to the revenue by this re-
duction—taking the amount of duty paid in British planta-
tion in 1841 to be £463,000, and in foreign coffee in the same
period at the duties of Is3d and 9d, £427,000, making alto-
gethe £B9o,ooo—will not exceed £237,000. Ido not enter
into the statement of figures by which my calculation would
be v indicated, but I state that this is the estimated loss which
the revenue will sustain by this change, supposing the con-
sumption remains as it now is, but it, as is to be expected,
the quantity of coffee consumed be increased by the reduction
of duty only 10 per cent. above its present amount, the loss
will only be £171,000 ' • by adding this loss to that which I
have already estimated will be incurred by the reduction of
the duty on articles consumed in manufactures—namely, the
sum of £270,000, it will show a total decrease of £441,000
to the revenue in these necessaries of life. , I now come to
the third article which I have mentioned, and which is one
of great importance, its,consupptien. entering. very largely
into all the branches of commerce, manufactures, agriculture,'
and household necessaries. I have now to consider how I
can apply the surplus revenue which will still remain, so as
to make the greatest possible reduction with the utmost
possible benefit to the consumer. In determining what shall
in future be the amount of duty upon timber, we have
been very greatly embarassed by the position of our
Canadian colonies, which is such as not to render it
expedient to interfere materially with their interests or
their commerce. The duty at present levied on all
solid timber coming from foreign countries is 555. per
load of 50 cubic feet. There is another way of estimating and
of levying the duty on foreign timber, which is extremely
complicated and embarrassing in the manner of calculating
it, but taking the average duty paid upon solid foreign tim-
ber and upon sawn timber, it may be estimated at 4s. per
load of 50 cubic feet. The duty upon Canadian timber is
10s. per load of 50 cubic feet, and, upon an average, from Bs.
to 9s. per load on deals and other sawn wood. It appears to
me that if we make any reduction in the duty on timber, it
ought to be made in such-a manner as to confer the utmost
possible benefit on the consumer, and also we ought to take
into our most serious consideration the situation of this
branch of commerce in our Canadian colonies, so as not to
affect their interests by any sudden alteration in the present
duty. It appears to me that there is a mode of doing this,
if the house would give its consent to a considerable loss of
revenue, by which means all the evils to be apprehended by
the Canadas would be obviated. 1 propose to proceed on a
totally different' plan from that proposed by the late govern-
ment, and, considering tire great importance to qpr commer-
cial and agricultural interests, and, above all, to the ship-
-builders of this country, of enabling them to obtain the
best timber at a moderate price, I shall propose to carry
the reduction of the existing duty, which I have already
stated is upon an average— II s. per load, to an extent which
will confer a real and sensible benefit on the classes of cell-
sumera to whom I have referred. I shall propose, therefore,
with the concurrence of the house, that the duty for the
present year, that is to say, for the year ending the sth: of
April, 1843, upon solid timber shall be 30s. per load, and
upon deals and other sawn wood 355. per load ; but it is also
my intention to propose that a total change be made in the
present mode of levying the duty on sawn timber, and that,
instead, as at present, of estimating its amount by the dimen-
sions of the deals, to be levied in future according to the
cubic measure, so that all foreign timber shall in future be
placed upon. the same footing, which, in my opinion, is the
only true way of dealing with this essential article of use. We
ought to be peculiarly cautious bow we make any enact-
ment which may be injurious to Canada. It is part of my
project to confer upon those colonies a benefit by a reduc-
tion of the dutips upon the import of their staple articles
into the mothef country, whilst, at the same time, it
will benefit the consumer at home, who will purchase such
articles at a low price hereafter. Great complaints have been
made from time to time of the protection given to the Canatlas
by the high duties upon foreign timber. That duty bad hem
fluxed at 255., with 445., upon cut deal timber per load. I
shall propose that that duty be reduced to 30s. per load,
measuring by its cubical contents, and that the duty on laths
should not exceed 20s. per load. (Hear.) If you consent
to make that reduction of duties on foreign timber imported,
it will become immediately your duty to consider the relation,
in this respect in which we shall stand to Canada. (Hear.)
In looking upon the situation in which we should then be
placed to that country, I think it desirable to act upon the
principle often advocated, that is, to treat her as an integral
part of the empire. Tier great distance from this country,
and the heavy cost and charges to which she is put in
transporting her produce, must operate to her disadvantage,
and it is only fit that if you reduce the duties on timber to
255., and those on deals to 305., you shall admit those of
Canada at almost a nominal duty. (Loud cheers.) Strictly
preserving relative justice to the foreigner and these colonists,
you are required to render those duties almost nominal in
their amount. I therefore propose that our Canadian timber
shall be admitted at Is. per load cubical contents, deals at
25., and laths at 3s. (Lopd cheers.) This, you will easily
perceive, cannot be accomplished without entailing on .is a
great loss of revenue. As a matter of general concession, I
can hardly conceive anything can be more acceptable or bene-
ficial to manufacturers than this reduction of the duties upon
timber. The total amount of the duties thus remitted ,will•
make a deficit on that head of revenue of not less than £60,000
a year. There are two classes of duties—and two more Only
—upon which I shall propose to effect a considerable reduc-
• Lion, and they are duties almost universally admitted to press
severely on our trade. There are certain duties charged upon
the exportation of articles of our own manufacture amounting
to about £lBO,OOO per annum. The amount of dutielhus
remitted will prove to be in the result nearly about as 101 l ws
Upon woollen goods £30,000
Upon woollen yarn 4,900
Upon silk 4,800
Upon iron goods . . 24,500 ,
On other articles 9,000
Upon earthenware and glass 2,400
Upon articles of provision 5,300

- -
Forming a total of
which being added to somewhere about £20,000 amount of
duties upon miscellaneous articles of a similar description,.
of our own manufacture, and which I will not enumerate—
(hear)—the whole would exceed, in round numbers, £lOO,OOO
remitted • and, confining myself to the loss which the re-
venue will thereby sustain, I think it may be taken to amount
to £103,000 per annum.. These duties are in themselves un-
just, and I think impolitic. Considering the peculiar diffi-
culties with which the coach proprietors have had to met in
the way of their business,, in consequence of the great Com-
petition experienced on the railways, I feel the fate of duties
is unjust, and presses as a incumbrance upon the relenue
instead of profititg .it to the extent it should.. At present
the rate of duty which the railways paid to the state di not
exceed one-eighth of a penny duty per mile. During the
present year 1 do not propose that in this instance any c 'ange
i
shall take place in the rate of duty paid by the railroa pro-
prietors, though I will say that if_they are compared with
those rates of .duty paid by the coachmasters, the lattlr are
very much too high. Those which carry six
passenget pay
'a penny per mile; those carrying ten three-halfpence; hose