law regulations. Such are the effects of that odious impost with which ministers, trusting to a majority of four, have determined to continue to oppress the country

In France, previously to the Revolution, the average annual consumption of salt, in the provinces subjected to the grande gabelle, or high duty on salt, was estimated by M. Necker, who had the best means of coming to a correct conclusion, at 91 lib. to each individual; and at 18 libs. in the pays redimées, or provinces that had purchased an exemption from the greater part of this hateful tax. It is evident, from this well authenticated statement, that a very great reduction might have been made from the duty paid on the salt consumed in the heavily taxed provinces, without occasioning any diminution of revenue, while, besides directly increasing the comforts of the people, it would have relieved Government from the necessity of surrounding particular provinces with cordons of troops, and would have put an instant stop to that smuggling of salt, which occasioned the sending of between 3000 and 4000 persons every year either to prison or to the gallies. +

But our present salt laws, though not so partial, are really more oppressive than those of France. They subject all England to a grande gabelle! Only about 50,000 tons of salt pay duty; and this, distributed among twelve millions of people, the population of England and Wales, gives 93 libs. for the consumption of each individual-almost the precise quantity consumed in the French provinces which paid the high duty! But the natural price, or the expense of producing salt, is considerably less in England than in France; and the English also use a much greater quantity of salted provisions than the French. Perhaps, therefore, we shall be within the mark, if we suppose, that were the duties repealed altogether, or reduced to 3s. 01 4s. a bushel, the average consumption of England would not be less than from 20 to 24 libs. each individual; which, at the above rates, would yield very little less than the present revenue.

The feeling displayed by the House, when the question of the abolition of the salt duties was lately before them, and the support given to the motion by some of the staunchest adherents of ministers, lead us to believe that it will meet with better success when it is next brought forward. But if Mr Vansittart is determined not to part with a tax which he himself formerly denounced as being highly detrimental to the public interests,' when it was only two-thirds of its present amount, let

him reduce the duty to 3s. or 4s. a bushel, or to such a sum as will render smuggling unprofitable. If this is done, the revenue will not be diminished, and the tax will then conform to the maxim laid down by Dr Smith; and will not continue, as at present, to take twice or thrice the sum from the pockets of the people that it puts into the coffers of the Treasury.

But it is to Ireland that we must refer, if we wish to get a proper and emphatic view of the effect of oppressive taxation in reducing revenue. Since 1807, taxes have been imposed in that country, which our finance ministers estimated would produce THREE AND A HALF MILLIONS. How these anticipations have been realized, the following statements, on the accuracy of which our readers may place the fullest reliance, will show.

REVENUE of IRELAND, paid into the Exchequer, in British Cur-rency, excluding the trifling articles of Quit-rents and Fees, in

1807.

1817.

1818.

1819.

1820. 1821. 1,976,961 1,483,805 1,635,470 1,514,259|1,202,380 1,437,655 1,687,941 1,8533,473 1,705,328|1,564,651 1,632.640 1,765,466 442,708 542,615) 280,150 261,570 508,223 564,424 520,266 509.039 482,469 407,403 400,827 71,590 57,250 46,153 55,558 59,077

65,558

4,578,241 4,191,950 4,366,750 4,055,744 3,498,08 15,844,889

Now the Taxes imposed on Ireland since 1807 were estimated to produce as follows

From this sum we have to deduct taxes estimated to produce 400,000l., remitted at the close of the war. Had, therefore, the data on which our Finance Ministers built their conclusions been ordinarly well-founded, or, which is the same thing, had the country been able to support this additional burden, the revenue of Ireland, in 1817, 1818, 1819, 1820, and 1821, ought to have been about three millions greater than its revenue in 1807; but, the official statement we have laid before our read

ers, shows, that, in point of fact, the additional taxes, instead of producing three millions, have not produced a single shilling! On the contrary, the revenue of Ireland amounted, in 1807, before their imposition, to 4,378,2+1/.; while, in 1821, it only amounted to 3,814,8897.; being a decrease of 533,352l., instead of a rise of three millions!

We have here a signal and remarkable illustration of the folly of endeavouring to raise an additional revenue from an impoverished and exhausted country by mere dint of taxation. Had Ministers made any vigorous effort to stimulate the dormant energies of the people, to give them a taste for the comforts and luxuries of civilized life, or to remove the most obvious of those causes of irritation and idleness which have so long distracted and depressed one of the finest countries in the world, the result would have been very different. But, instead of reducing taxation, they contented themselves with adding to burdens which were already too heavy to be borne. The necessary consequences followed; consumption was diminished, the revenue declined, and all classes of the people have been sunk deeper in the abyss of poverty and misery.

We subjoin a few statements, showing the effects of the increased duties in diminishing the consumption of particular articles, and the revenue derived from them. They are copied from the books of the Irish Custom-house and Excise-office, and have been repeatedly referred to in the House of Commons. No doubt, therefore, can be entertained of their perfect accuracy; and they are certainly among the most curious and instructive documents that have ever been made public.

It is necessary to observe, that the duties on spirits imported into Ireland were paid in Irish currency until the year 1804, and since in British currency. In the annexed statements, the rates of duty are those laid on importations in British vessels; but the amount of duty is for the produce imported in vessels of all descriptions.

1811-12-13, 6,038,181 fr. 7d. 13-20th to 9d. 3-10ths, 206,982

1807,

Excise duty, 4s. per gallon produce, L.1,236,000

Average of 1818,-19-20, ditto, 5s. 6d. per ditto,

MALT.

1,170,000

Duty 10s. a bushel, average produce, L.362,000 ditto, 14s.

1807,-8-9-10-11,

1819,-1820,

average ditto,

$10,000

We have here brought forward returns from the Customhouse books of Ireland, of nine separate articles, and from the Excise books of four separate articles, on which the duties, as they stood in the year 1807, have all been greatly increased since that period. The last augmentation of duties took place in 1818, after Bonaparte had been sent to St Helena, and when Legitimacy was everywhere triumphant! The results are so striking, and afford so admirable an illustration of Mr Vansittart's sagacity, and capacity for managing our financial concerns, that we shall bring them together in one point of view.