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building of boats and veffels is executed there, and on account of the great weight of the new custom-house expence, and because the falaries of the commiffioners and all the principal and cheque officers are paid there, the per centage amounts to fixteen per cent.-in Limerick it is but fourteen, in Belfast but nine, in Londonderry but eight, in Waterford but seven and a half, in Cork but fix.

Inftead of comparing Ireland with England, it would be more juft to compare her with Scotland, in point of revenue collection, because that her fituation and circumftances are more fimilar to ours. If this be done, it will be found that the per centage in Scotland amounts to thirty-three per cent.

But if gentlemen will compare this country with England, they should, I infift upon it, only take the net revenue of England into the account, for the circumftances of England and Ireland are very different indeed in point of importation; the former imports not only for her own confumption, but for that of the whole world; the latter for her own confumption only. England has her colonies in Asia, Africa and America, and she brings home the produce of all these colonies to her own ports, where they pay a great duty at import; but as thefe goods are not for her confumption only, but to be exported again to other countries, and not only to draw back these duties fo paid, but to receive a bounty poffibly on the exportation, the real duty returned, that is, the duty on their own confumption, is all that can fairly be compared with the duties of a country which has no colonies, and which imports only for her own ufe.

Gentlemen who have chofen to compare our collection with that of England, have afferted, that our's coft fourteen per cent. when the customs of England cost but feven. Now, in making this calculation, gentlemen have taken the mere falaries and incidents, as they appear upon the face of the highest custom-house accounts, and have omitted many expences, particularly thofe of the revenue cruifers and the admiralty cruifers employed in the revenue service, the expence of which they will find in the late report of the committee appointed to enquire into the state of smuggling, &c. in England. If they take these into the account, they will find it to stand thus: The grofs revenue of customs is in England

Expence of collection, as stated in custom-house accounts
To which add the revenue cruifers

Admiralty cruifers in revenue fervice

£3,873,985

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281,20942,845 220,220

£. 544,274

This will be found to be as one hundred are to fourteen, or fourteen per cent. upon the grofs-But if you calculate upon the net revenue, you will find it as one hundred are to twenty-one, or twenty-one per cent. and in this calculation the expences attending law are not included, which must be very heavy, as all fuits are carried on in the Exchequer. So that take this matter in any light, and the statement and affertions of gentlemen will be found to be erroneous.

In 1744, after the union of the boards, this change of our establishment was 5000l. greater than it was last year; a fure proof that the prefent commiffioners have not been wanting in their endeavours to reduce them.

The incidents, I acknowledge, are very great; but deduct 23,000l. the expence incurred by the new custom-house, and they are brought into a more moderate compafs. We are ftill endeavouring to cut them down further, and if any gentleman will point out a fingle article in that account of incidents, now lying on your table, where a faving can be made, I shall be ready hereafter to fuffer any cenfure the house can devise, if fuch faving be not made.

The next objects taken notice of by the right honorable gentleman are, the falaries of the fuperannuated officers. Thefe falaries arife from two funds, one is a fubfcription amongst the officers themselves, from which every man who has been a fubfcriber for feven years is entitled to an annuity proportioned to his rate of fubfcription. The right honorable gentleman will fee that this is the private property of the officers themselves, purchased with their own money, and over which parliament can have no controul.

The other fund is the common incidents. As to the penfions granted on this, I confefs I agree with the right honorable gentleman, that many of them are very great abufes. Of late, it is grown a fashion for men to get out upon their full falaries: moft people would rather be paid for doing nothing, than for doing something. For my own part, I should like it very well myself; but at the fame time I know, that while I am able to do my duty I ought to be compelled to do it. I agree with the right honorable gentleman, as to the period of fervice which should entitle a man to be fuperannuated on his full falary forty years was fixed by Sir William Ofborne, when firft I went into the revenue, but foon after that rule was broken through, and men of all ftandings allowed to enjoy their otium. However, I muft, fay that if the board had not frequently remonftrated with government against this practice, the number on the lift would have been double at this day. If there are now upon

upon it 343 numbers, as the right honorable gentleman has ftated, many of them are widows, who were put upon it by the humanity of Lord Buckingham; during his administration the widows fund failed, and if he had not been graciously pleased to interfere for their relief, these poor people must have ftarved.

The right honorable gentleman feems to think land-carriage officers useless, but I can affure him they are a very neceffary set of men. Their duty is to watch the avenues of great cities, and fee that all excifeable goods have permits; and the very reason why they do not make feizures is, because their vigilance is known to be so great, that smugglers will not run the risk of bringing their goods paft them. However, if land-carriage officers make few seizures, it is amply compensated by another set of men, who have no falaries at all, but what arife from a fund created by themselves-the preventive officers: these men have made very confiderable feizures indeed.

Mr. Beresford then proceeded to the hearth-money; pointed out the abuses that had obtained in that department, and the remedies that had been applied; from which he went on to the article of revenue cruizers, agreeing with Mr. Grattan in what he had faid concerning them: he also agreed with him as to the neceffity of collectors refiding within their districts, and as to the propriety of deferving officers being promoted in fucceffion, and the mode proposed of paying furveyors general: in a word, he agreed with the whole of Mr. Grattan's plan of regulation, save only as to custom officers, who, he faid, were officers by the common law, were abfolutely neceffary, and ought not to be abolished.

No. LXXIII.

The Speech of Mr. Gardiner on Irish Commerce. (P. 85.) MR. GARDINER faid, it is not my fault that this business lies under an additional difadvantage, from the late part of the feffion in which it is introduced. It is in the recollection of gentlemen, that no endeavours of mine were wanting to bring it in on an earlier day. I must confefs this is an arduous business, and far exceeding my strength; but I hope and request the affiftance of gentlemen of greater talents than I poffefs. I only furnish the raw materials, let them erect the fuperftructure.

VOL. II.

6 F

I fhall,

I shall, sir, first state the purport of my propofitions. This is a measure to restrain importation, but does not affect the exportation of raw materials. Gentlemen would have the evidence on that head also included in the report of the committee, but one had no connexion with the other. The committee. was ordered to enquire into the state of manufactures at large, but they did it partially; they confined themselves to the woollen branch, to blankets, carpets, hats, &c. My fyftem is not confined to thefe objects only, but also includes paper, hardware, and other articles. The weaving branch is certainly a very material branch of commerce, but other objects alfo have their weight. Here Mr. Gardiner obviated many objections which he said had been made to his measure. It is not, faid he, calculated to divide, but to unite the two countries. The people of England will think it no caufe of enmity with us, that we follow their example. She adopted protecting duties, because she thought it her intereft-let us act the fame part-what's good for one, muft be good for the other.

The measure is no oppofition to government. I never made it my business to introduce any thing for the purpose of embarraffing government. On the contrary, I thought it my duty to fupport them when right. I think it alfo my duty to admonish them of their error when wrong. Government ought to be informed of the grievances of the people.

This measure has not been brought forward irregularly-it is grounded on the report of a committee, and the petitions of the people. I confefs, fir, I am ftrongly biaffed in its favor. The defpondency and diftrefs of this country, together with the juftice and expediency of the measure itself, must make every gentleman its friend. Who can behold fo many thoufands of his fellowcreatures ftruggling with calamities, almoft infupportable by humanity, and not be inclined to give relief? The misfortune is not particular-it is univerfal-not confined to Dublin, it extends to Cork, Limerick, Waterford, the Queen's County, and every part of the kingdom where the woollen manufacture is carried on-not limited to even the woollen, but affecting every infant manufacture in this country.

With refpect to the poverty and wretchedness of this miferable defcription of our fellow-creatures, I think it unneceffary to use a fingle word. Gentlemen cannot but know the reality of this fact already; it is impoffible to go through the streets without meeting teftimonies that this affertion is but toowell founded. If, however, gentlemen chufe to difpute a thing fo felf-evi

dent,

dent, I am ready to produce witneffes of character at your bar, to put it beyond difpute.

If gentlemen with to judge fairly, it is right to wave theory and fpeculation, and confine their attention to the different effects of the different modes adopted in Great Britain and Ireland. They will perceive that the long depreffion of this country is owing to her want of protection for her trade. In England, to what is owing the great degree of power and wealth fhe has attained, but to protecting duties?

Now, fir, I fhall enter on the main part of the business, and let me entreat gentlemen to be free from prejudice, to diveft themselves of every bias. I do not mean to proceed on fpeculation, but to reason from facts, and the ties of policy of the two kingdoms. England has flourished from adopting protecting duties, and Ireland has funk by a neglect of them. Woollens were always the staple commodity of this country as well as of England. It was fo far back as Edward III. in whofe reign acts of parliament were paffed, in which we find claufes for protecting the trade of Ireland. At every period before 1698, we enjoyed every advantage of a free country: we had nothing then to contend with, as no jealousy existed in the breast of England before the laft-mentioned period. Our trade was guaranteed by Magna Charta; our exports acknowledged by that venerable ftatute-no treaty was made in which we were not nominally or virtually included. Antecedent to the year 1698, our exports were double our imports, and the number of fhipping almost doubled in the ten preceding years. At that period the balance of trade was exceedingly in favor of Ireland, being no less than 224,000l. a year. If we confider the difficulties this country laboured under in those days, and the comparative value of money then and now, this will be found an enormous balance. When Ireland exhibited nothing but a continued scene of disturbance, difunion, tumult, and frequently of civil wars within herself, to what are we to attribute her advantages in commerce but to her protecting duties, her geographical fituation, and industry?

When William III. came to the throne of these kingdoms, he laid feveral unjust and pernicious restrictions on the trade of Ireland, in order to gratify England, which began to grow jealous of our prosperity; in other respects he may have ferved this kingdom; he may have been wife and good; but certainly these unjust and deftructive restrictions, together with other partialities, manifefted

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