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« I have a good deal of communication with the board have issued directions for removing many “ north of Ireland in the sale of cotton, which inconveniences to which the merchants of Scot. " is an article largely produced here; and since land had been subjected, in respect to several “ the facilities were given to the communica- matters of detail, for which the consolidation « tion, we have been receiving in return calicoes of the Boards of England and Scotland, and " the manufacture of Ireland, suitable for our recent alterations of the law, had not pro“ printers and others in Scotland, so that we vided. "send the yarn there, and get the goods manu- ! The most material of these have reference “ factured in Ireland cheaper than here, from to, " the low price of labour; that is one very im. Ist. The bonds given, and the manifests re“ portant branch which bas arisen altogether quired, for outward-bound vessels. s from the removal of these difficulties.” And 2dly. The documents necessary on the shiphe proceeds to observe on the benefits resulting ment of goods for exportation. from this commerce by the increased employ- 3dly. The special attendance of officers for ment it affords for British capital in Ireland, the purpose of despatching outward-bound and by the support which must be derived vessels. from it by the manufacturers of Scotland, in 4thly. The mode of charging the duty on resisting the combinations amongst the native staves, sugar, &c. workmen.

5thly. The examination of the baggage of With reference to the latter point also, we passengers from foreign ports. would refer to the examination of Mr. Hutchin. The changes made on these several points will son, taken at the commencement of the riotous be found in the Appendix. proceedings which were directed against him During our stay at Glasgow, the recommend. and those he employed, and over which his per- ation contained in our Sixth Report, for the conseverance has ultimately prevailed. We are solidation of the establishments of the Customs gratified to find, that the example of firmness at Port Glasgow and Greenock, was brought exhibited by Mr. Hutchinson has been followed before us. We have already submitted to your by the other master manufacturers; and the Lordships the grounds of our opinion in favour transfer of that gentleman's principal factory to of this measure, together with some of the statethe north of Ireland, which it is understood has ments and representations by which that opinion since taken place, whilst it confers an immediate was opposed. Since the date of our report, we benefit on that part of the country, cannot but have received additional documents on the same afford an important practical lesson as well to subject, which we annex in the Appendix. To the masters as to the workmen of the district he assist us in forming a judgment with respect to has left. On the probable extension of new the local advantages and the nature and extent manufacturing establishments in Ireland, in of the trade of the two ports, and in compliance consequence of the facilities that have been with a wish very generally expressed by the afforded to the intercourse between the different parties interested, we determined on inspecting parts of the United Kingdom, we would refer them personally. The result of this inspection your Lordships to the examinations of Mr. May has confirmed the opinion we originally enterand Mr. M'Call. Their examinations, and the tained, that, although Port Glasgow may always official returns which we have anexed to this, retain an important share in the business of and to our Seventh Report, shew the im- bonding West India produce and timber, for pulse thus given to commerce, and the gratify- which it is provided with ample and secure acing extent to which the peculiar advantages commodation, yet that the natural advantages and facilities for manufactures and trade pos- of Greenock, and the judicious plans upon which sessed by each country have been brought into the buildings and other works for the conveaction, for the benefit of both, even in the nience of trade have been constructed, will short period that has elapsed since the removal make that port the principal resort for foreign of the late embarrassing restrictions.

traders ; it is not denied that it has already We have annexed to the Appendix the me- obtained a considerable portion of the business morial of the merchants and magistrates to of the minor ports within its influence, and we which we have referred, together with the cannot but think this portion will eventually be minutes of our conference with a deputation greatly increased. Under these circumstances, from Greenock, at which the various commercial we do not hesitate to repeat the opinion exmatters to which that memorial referred were pressed in our Sixth Report, that, with a view fully discussed.

to reduce the number of principal and inde. Mr. Dean, the chairman of the Central Board pendent port establishments, the officers of the of Customs, being at that time in Glasgow, we customs at Port Glasgow may very properly be availed ourselves of the opportunity to commu- placed under the direction of those of Greenock. nicate with him on the several points to which In making this recommendation, however, we bir attention had been directed; and we have are far from contemplating any abridgment of sinne had the satisfaction to learn, that in con- the facilities at present enjoyed by the merchant quence of a communication from him, the l of the former port, or any interference, either

This abiக்க iaiss. நாமோ and paiiatin is detais (நkal4 பா perrieges that may belong to it The shieca in ta report then may, it appear to be easily armained Whilst on this sauber ve tare malisere, it without any such sacrifice, iske principal appears to as a much impurnes su se othees of customs, whom it may be necessary individuals selemnert for she is to retain * Part Glasgow, se empowered to collect and assistans omgtuier similar receive duties, and at chast, and other docu- case their appointments tips from, ani gire thers in the manner expiained in our Tenth security to the Cav; ani cat täys be Reynt, in reference to a rasmmendation of al eligible for permission to the pak a quan kimilar store 18 to several of the ports of and compozulers, when smni diy qalisel. Ireland.

Following also the primaple of datin The retirement of the present collecter of laid down in cuz Tenth Report, va s ead Port Olangin, who, from his age and length of that they should f ind the pahle DIRET MTV , ayyears to have a fair claim to super received by them to the principal area aumaation, offers a faroorable opportunity for comptroller under whom shey are respectively eflecting an arrangement ander which some placed, and through when they are so OTTO reduction may immediately be made in this spond with the board, the receipt of such col. establishment.

lector and comptroler being is thas case their Preta Greenock the commission proceeded to discharge. At any port where, fross its sita. Edinburgh, and directed its attention, in the ation, or other canse, it may be more desirable first instance, to the several points relative to that the payments should be made direct to the the department of the customs in Scotland, bankers of the revenue, the accounts of the which are adverted to in the Sixth Report assistant collector and comptroller shook be

The object of that report, it will be rernem- subjected to the occasional inspection of the bered, was to submit the result of the inquiries principal collector and comptroller, and be we had made to ascertain and settle the requi. signed by them at certain fixed periods; and we site establishment of officers at the out-ports of think in every case, that the payments necessary Hcotland, with the salaries by which they should on account of the minor port should be made be remunerated ; and also to propose certain through the medium of the principal collector amendments in the laws and regulations affect- and comptroller, and that they should be reing the revenue of customs in that part of the sponsible for all incidental and other expenses United Kingdom.

It has been represented to us, that the present As the measures recommended in that report, state of the trade at certain ports in Scotland although they have undergone the consideration requires the continuance of some officers, in ad. 1 of the Central and Local Boards, and been sub- dition to the number proposed in our former ! jected to the examination of those practical report. Our inquiries having satisfied us that! officers to whose duties they principally ap- there are sufficient grounds for this represenplied, have not been followed by your Lordship's tation, we have, in the schedule before referred ! final directions for carrying them into effect, we to, inserted a list of these additional officers, were the more disposed to consider the expe- with the salaries which appear to us proper as a diency of any modifications in our former sug- remuneration for the duties to be performed. ! Kentions.

| It seems probable, likewise, that an alteration ! The most material of these in point of expense will be requisite in the salaries of certain other in, the addition of 301. per annum to the salaries officers, with a view to the classification of the of the officers who are to discharge the duties of salaries at the several out-ports of the United 1 nakistant collectors and assistant comptrollers at Kingdom, adverted to in our Tenth Report: on the subordinate ports.

| this point, however, we shall defer our observa. It is recommended in our Sixth Report, that tions until that classification is before us: in the salary of the former class of officers should the mean time, we cannot omit to press on your 1 be 1207., and of the latter 907, per annum, On Lordships' attention, the expediency of an im- , reviewing the establishment of the out-ports of mediate selection of the most efficient collectors! Ireland, however, we were disposed to think and comptrollers at present on the establishment that a malary of 1802, for the assistant collector, in Scotland, and their appointment to the prinand 120, for the assistant comptroller, was as cipal out-ports, as recommended in our Sixth low as would be consistent with the duties and Report ; such a change appearing to us of the responsibility of those officers,

first importance, with a view to the due cola It is material to the principle of an inter. ' lection of the rerenue, and particularly so with change of officers serving in different parts of reference to the transfer of the duties from the the t'nited Kingdom, to which we attach great department of excise, which br your Lordships' Importance, that those whose responsibility and direction took place on the 5th of April last. Anty are similar, should receive equal emolu. We may in this place remark also, with refer. menta, and it is on this ground that we re-ence to the system of carrying on the business at ecommend the increase abune mentioned to the the out-ports, that in practice it appears to us onlaries of the offers at the parts in Srotland the comptroller confines himself too exclusive

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quiring the rein s cented duty: the reremme of customs in South which is ses and, ஈம்சங்க வாதிகள் பாகம் hermiaene the Te read this

a r ju stort in the appendix to our exth Report we are te kept by these de, i suoi be fire inserted a statement on this subject, which we warded to the bod y . I tiis jutal received from Mr. Carl lake Clairman the they should read ce isia of attendance, Board of Customs in Scotland, a mpak or leare absence and the dices de the sounts necessary for its elucidation, and them, the needeereel that has arrived hare in that Report remmended, "that this er sailed, the seines made, and all other mat. * subsidy should by law be consolidated with the tens of importance occoring their respective other duties of customs, and a fixed perveafperts. This joursal to be examined by the oul a ge equal to its amount be calulated quer. lecter, who should also as his signature, rith - terly at the head office, and be paid separately a liberty to insert, for the consideration of the * to the proper officers on auxant of the here Boerd, the observations oe oejections which he “ ditary revenue." may have to be a to any of the statements This recotnmendation was offered with a riew which it contains. A regulation similar to that of relieving the officers of the department, as which we have here suggested is strictly enforced well as the merchants, from an inconvenient by the department of the excise, who compel, multiplication of calculations arising from the their supervisors to keep a regular record of their present mode of collecting this subsidy, involving transactions in a journal, vouched by the signa., the necessity of computing two distinct duties ture of their collectors; and we are satisfied that on each article. the superior discipline prevailing in that departe! Since the date of that Report, our attention ment may in a great measure be ascribed to the has been again directed to this subject; and strict observance of this regulation.

. although we are satisfied that the adoption of

our former recommendation would be the means Of the questions of a more general nature of saving a considerable portion of the trouble deserved upon in our Sixth Report, to which we' and labour with which the collection of this reshall now advert, the first is that relating to renue is attended, yet our further inquiries hare the practice of re-weighing warehoused goods convinced us, that even after that relief shall preriously to their removal coastwise, as well as have been afforded, the accounts required to be on their arrival at the port of destination. On kept for this purpose will still be inconveniently this subject being again brought before us in numerous and complicated. Startland, it appeared that the merchants who We have annexed in the 'Appendix a stateétaire to remove warehoused goods coastwise, ment prepared for us, under Mr. Earl's direction, are required to deliver at the port to which this with great care and accuracy, which exhibits at Memoral is made the quantity originally im one view the great variety of articles upon which erted, according to the account then taken by this charge is collected, and the numerous sube the revenue officers, or to pay duty on any por- divisions and fractional parts upon which calcu

deficient; the removal is therefore entirely lations are required to be made. at their risk, and unless the merchant wishes a The act 1 Geo. IV. c. I, by which this reveR-Teighing, or the officers of the revenue, from nue was continued to his present majesty in the state of the packages or other cause, have Scotland, has, with regard to England, granted reason to suspect fraud, we remain of opinion a fixed sum for the civil list, in lieu of the hereWat the re-weighing should not be insisted on at ditary revenue of the crown, and the shares of the port from whence the shipment takes place. fines and forfeitures to which his majesty would

The second point relates to the extension to otherwise have been entitled; and no such dis. le port of Grangemouth of the privilege of tinct heads of revenue any longer appear in the Farebousing the principal articles of colonial accounts of the English customs.

For the sake of uniformity, as well as for the In the Appendix will be found some additional purpose of abolishing altogether the complicated thenice, having reference to this subject; and accounts to which we have adverted, and thereby "e Eave only to state, that the result of our re- facilitating the means of a reduction in the estat **atquiries has been a conviction that the blishment of the customs, it appears to us highly

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desirable, that the course pursued in England tinued by the acts annually passed for con. should be extended to Scotland, and that the tinuing these duties. hereditary revenue in that country should be The quarantine duty is, in like manner, dicommuted for a specific sum to be granted for rected to be kept separate by the 45 Geo. III. the use of the civil list.

c. 10, sec. 7. Although we do not apprehend any objection The South Sea guarantee fund, by the 55 to this commutation on the ground of a pro- Geo. III. c. 57, sec. II. spective increase in the hereditary revenue of Without entering into the question as to the Scotland, it may not be useless to observe, that propriety of continuing to pay these duties into an answer to any such objection is supplied by the Exchequer under distinct heads (an inquiry the act 1 Geo. IV. c. l, which has provided, which will be more properly before us when the that any surplus of the civil list of that country English department is under review), it will be shall fall into and become part of the Consoli- obvious to your Lordships, that however neces. dated Fund: under this provision, whatever sary the separation may be periodically at the may eventually be the increase of the revenue, it head office, such a proceeding may be altogether will ultimately be available only for the general | avoided in the daily business of the ports. expenditure of the nation. On a full considera- Four times in the year, each collector sends tion of these circumstances, therefore, we are up what is officially denominated a “Quarter prompted to recommend the extension to Scot-“ Book," duly signed by the principal officers land of the principle of commutation which has of the port. In this book are entered the been adopted in England, as a measure unob-arzount of the duties received, distinguishing in jectionable with respect to the fund to be affected detail the respective articles, and we propose, by the change, and highly desirable as it regards that in lieu of the existing practice, the local the uniformity and simplification of the customs board in Scotland should ascertain from this duties and accounts.

quarterly account, and certify to the central On this view of the subject, we have proceeded board, the receipt on sugar, and on the quato take the necessary steps for the purpose of rantine and South Sea duties; the central ascertaining the amount of the fixed sum which it board, in like manner, certifying the amount to would be proper to propose as an equivalent for the Exchequer, where the legal appropriatio the present income of the crown arising from may be made. This proceeding will enable the these sources; and after considering the several accounts of every port to be kept, and the reaccounts and documents in the Appendix, it has ceipts to be remitted under the single head of appeared to us that this branch of revenue may “ Customs Duties ;” and as it will diminish be fairly averaged at the annual sum of £30,000, labour both at the ports and at the head office, and we therefore recommend that sum to be paid contributing, at the same time, as every simpli. out of the customs in Scotland to the civil list fication of accounts must do, to a more efficient of that country, in four quarterly payments, in check over the different accountants, we do not lieu of and as a full compensation for his ma- hesitate to recommend it for adoption. jesty's hereditary revenue of customs, to be The remaining point to which we sball sepa. hereafter consolidated with the other duties of rately advert, is the Preventive Coast Guard. customs, and also of his majesty's share of fines We are the more induced to offer a few ad. and forfeitures, to be hereafter carried to the ditional observations on this branch of the ser. account of the public income.

vice, because the tendency of the remarks which The adoption of this suggestion will at once we felt called upon to offer in our former Report relieve the accounts from one separate head of have been in a great measure misunderstood by duty; there will still however remain four those to whom this part of the Report has been others, the receipts of the department being at referred. present divided under five heads; viz.

In stating our objection to this force, as it Consolidated Customs.

then existed, and that it was either not adapted, New Subsidy.

or disproportionate to the objects it was intended Sugar.

to effect, we by no means meant to imply that Quarantine Duty.

the executive duties of the local officers were South Sea Guarantee Fund. not zealously and diligently performed; it was According to the plan at present pursued, at that time our opinion, and we have seen no with every remittance to Edinburgh, weekly or reason to alter it, that the guard was not requi. otherwise, from each port, it is necessary that a site on the western coast, and that on the detailed account should be sent of the different eastern coast, as then constituted, and without heads under which the money is payable : sepa- proper communication with the cruizers, neicher rate books and accounts are kept at the head zeal nor diligence could make it effectual. office also, and details of a similar nature for. In this view of the subject your Lordshijes warded with every remittance to London. | appear to have concurred, by withholding your

The sugar duties were directed to be kept sanction to the considerable increase of this separate and apart by the 10th section of the force which was contemplated at the time of act 59 Geo III. c. 52, and this direction is con- lour inspection ; and although, since the date of

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