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There-'to'smother fact, also, having reference to the'duty on flint glass in Great Britain, which is of serious importance, and tends to make its reduction yet more imperative. We allude to the excess of drawback over the duty paid on the export of this description of glass to foreign parts.

This excess, amounting to W. .">.*. per cwt. was, we believe, originally granted in consideration of the waste and breakage to which flint glass is liable. From the skill and care of the manufacturer, however, it has become much more than sufficient on many articles for the purposes contemplated, and is in fact a bounty on exportation.

The account of the quantity of flint glass exported for a series of year,*, to which we have already referred, will shew the effect of this bounty in a strong point of vi<;\v; viz.

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Quantity. Drawback.

wbe;°nT;:r( 2i^»-69'753/

In 1817, 23,041...141,571/.

In 1824, 31,606...193,477/.

Every excess of drawback beyond the duty paid is no doubt of advantage to toe foreign consumer, and therefore it creates a demand; and no doubt the bounty on glass, when it was first enacted, was also advantageous to the individual manufacturers in this country, as, by increasing the immediate demand for the article, it enabled them to raise the price: its permanent effect, however, is only to draw capital from other employments to the manufacture of glass, and to levy an annual tax on the people of this country, in order to supply foreigners at less than the fair cost price.

If the duty be reduced, the drawback will of course be reduced in the same proportion, and its excess wili then no longer be in the same relative proportion to the value of the commodity, and its injurious effect will in consequence almost, if not entirely, cease; a result we have no doubt your Lordships will concur with us in thinking most desirable.

Buttle and Plate Glass.

The amount of the drawback paid on glass bottles, when compared with the duty retained in the Exchequer, is certainly considerable; but we are informed that this arises principally from the export of pcrter, wine, &c iu bottles, and that the duty is fairly collected. Whether it may be expedient materially to reduce this duty, and to take away all drawback, is a question on which we may probably deem it expedient to examine the exporters of wine, &.c as well as the officers of the revenue, when this duty comes under consideration in our inquiries into the excise in England. At present, there is a trifling duty ou glass liottles manufactured in Ireland; the quantity made there, however, is inconsiderable, and the consumption is consequently sup

plied from Great Britain on drawback. The export of plate glass to Ireland abo i> very trifling. With a view, therefore, to place the glass duties and drawbacks on the same foon'nr throughout the United Kingdom, as well u for the security of the revenue, we recommeati the repeal of the drawback on the export to Ireland of bottle glass and bottles, and also on the export of plate glass, and the extension of the British duty to those articles when manufactured in that part of the United Kingdom.

Mre do not apprehend any objection will he offered by the .manufacturers, either to thi« arrangement, or to the repeal of the drawback on window glass; but we fear a different view may be taken as to the duty proposed on flint glass in Ireland. We are, however, satisfied that it will not affect the fair trade of that country to an extent that should give weight w the objections of interested parties. We are convinced that an equalisation of the gh*« duties and drawbacks is essential to the tfcurity of the revenue ; it is in furtherance of the principle to which we have so often adverted, of s real equality of duties; it will enable increased facilities to be given to the intercourse between the different parts of the United Kingdom; and it will diminish the number of drawbacks and countervailing duties. Under these circumstances, therefore, we do not hesitate strongly to recommend it to your Lordships' consideration. It is not improbable, that on a more minute examination into the mode in which the different duties on glass are charged in England, we may recommend some alterations: in the mean time, however, the modification of the duties should in our opinion proceed, extending to Irrland the regulations under which they are at present collected in Great Britain.

T. Wallace. (l. *.)

W. J. Lushikotok. (l. a.)
Henry Berens. (i~ »■)

R. W. Hay. (l. S.)

Office for inquiring into the Collection and .Management of the Revenue, 1st June, 1825.

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.-Ilighland Churches. ' ary and 25th June, the commissioners were en-ters in ten other cases. The following list ablel to appropriate in a satisfactory manner shews the places at which churches have been thirty-one churches, which were to be served by directed to be built ; most of them absolutely, thirty ministers; and to offer manses and minis. I a few provisionally:

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Kirkmichael .........
Latheron ......
Wick.
Duthill and Ro. ?

thiemurchus... )
Harris

...............

300 1,750 1,414 1,026

Inverness ..

Rothiemurchus......

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Kilmallie
Skye (Island) ......

Do. ..........

North Uist (Island) Ross and

Applecross Cromarty

.........
Contin .............

Do..
Kincardine
Lewis (Isle)

Do. .............

Lochalsh
Shetland ..... Quarff
Sutherland... Assynt

Farr
Edrachilles

Berneray Isle
N. Ballachulish......
Strensholl in Trot-

ternish ......
Halin in Waternish
Trumisgarry .........
Shieldag...............
Kinloch Luichart...
Carnoch...............
Brae
Cross or Ness ......
Eye .........
Plockton ............
Quarff .............
Rhuistore ..........
Strathy ......
Kinloch Bervie......

1,312
1,470
1,200

700
1,200

900 1,180 1,150 850

And the minister will also take

charge of the Burray Isles, 2201

where is a small secondary

church and 620 inhabitants. 1,100 1,078 550

.............

.............

The following list displays, in like manner, the places where manses and ministers have been offered, on condition of the existing place of worship being thoroughly repaired, and so upheld in future :County, Parish or Island.

Place, Population.

Remarks.

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Aberdeen ... Crathie and Brae

mar Argyll ...... Mull (Island) To

rosay ............ Bowmore and Kil

menny (Islay) Elgin...... Kingussie

.......... Orkney ...... St. Andrew's and

Deerness ......

Cross and Burness...
Perth........... Fortingal ............
Ross and
Cromarty

Loch Broom .........
Shetland ..... Dunrossness .........

Nesting ...............

Kilmenny....
Inch
Deerness ........
North Ronaldsay ...
Rannoch
Ullapool.
Sandwick ..........
Whalsay (Island)...

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HIGHLAND ROADS AND BRIDGES.

Substance of the Eleventh Report of the Commissioners appointed for the Purposes of an Act patted in the 50th Year of the Reign of hit late Majetty, intituled, " An Act to re"peal Two Acts, made in the Fifty-fourth and "Fifty-fifth YeariofhitpretentMajesty,for "maintaining and keeping in Repair certain "Roads and Bridges in Scotland ; to provide "more effectually for that Purpose, and for "Regulation of Ferries in Scotland."

The commissioners were enabled in their Report of March last to take a satisfactory review of their transactions during ten years, therein proving that the public and the heritors of the ten counties collectively, had paid equally, or about 34,000/. each, during that period, towards the repair of Highland roads and bridges; the share of expense borne by the public appearing to have preponderated in the counties of Inverness, Ross, and Sutherland; in all the other counties the road repair assessment had produced more than had been expended on the part of the public

In the Report of last year, an explanation was given in what manner it became necessary to give further opportunity to the county of Ross, and to the county of Caithness, to revise their proceedings under the act of 1823; and this was done by means of a short supplementary act passed in May 1824, wherein occasion was taken to gratify the heritors of Invernesshire by certain amendments of the act of 1819, and also to specify distinctly the portion of public aid annually assignable to each of the four northern counties, towards the repair of military and parliamentary roads and bridges; viz. to Invernesshire, the sum of 1,066/.; to Rosshire, 438/.; to the county of Sutherland, 222/.; and to the county of Caithness, 115/.; in all 1,841/. per annum; the expense of management being calculated at a like sum, and the residue of the annual 5000/. (given by the act of 1819) being reserved for road repair, and management there

of, in the other six counties, which are not affected by the acts of 1823 and 1824.

No toll-gates have hitherto been erected on any of the roads, nor have tonnage or other rates been imposed for upholding ferry piers and shipping quays, as authorised by the set of 1823; but in pursuance of the resolutions of the county meetings of Rosshire and Caithness respectively, toll-gates will now be erected, not exceeding three in each of these counties; and tonnage and boatage rates will be established at such of the ferry piers and quays at require to be repaired or rendered more accessible at low-water.

The stormy climate of the Highlands render. ing the construction of caravans for the workmen desirable, eight were constructed, each at an expense of about 15/., and capable of lodging fifteen men. They were found so useful, thai it was in contemplation to build six more. From this and other contingent expenses the commissioners were induced to calculate the expense of management at 2,500/. per annum.

The commissioners proceed to describe in detail the improvements making in the various roads and bridges of the Highlands. They express great regret at the death of Mr. John Mitchell, the principal road inspector, of whose indefatigable labours in the course of eighteen years' service they speak in terms of the highest praise. His place was filled by his son, .Mr. Joseph Mitchell, who was discharging his duties to the entire satisfaction of every one.

Of the two Lowland roads placed by parliament in charge of the commissioners, the Glasgow and Carlisle road was opened to the public in the year 1822, and the large bridges mentioned in the Report of March last are all completed. One of these bridges is an arch of 80 feet span, near the town of Hamilton; one is near the village of Abington, over the Glengonnar burn; and the third, an arch of 90 fret span, is at Crawford, and supersedes the Elvanfoot bridge, which was badly situated, and in danger of being destroyed by a cluuige in the river current immediately above it.

MAIL COACHES.

Ak Account of the number of Mail Coaches established in Scotland, distinguishing those which are subject to the payment of full tolls, payable in respect of such carriages, from those for which a composition is paid in lieu of such tolls, with the rate at which such composition has been made.

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N.B—Inverness and Thurso:—No tolls demanded for this coach; the roads, the greater part of

the route, are not turnpike.

NORTHERN LIGHTHOUSES.

Abstract of the Account of the Commissioners of the Northern Lighthouses for the Year

ending 30th June, 1824.

£ s. d.

To balance in bankers'hands, at 30th June, 1823 8,105 19 8

To net amount of the duties for the support of the lights, for the year, to

30th June, 1824 27,595 8 7

To rent of the Isle of May. 21 0 0

To interest allowed by bankers 2C3 10 9

£35,985 19 0

£ t. d.

By interest on loan of £25,000, from Government 1,250 0 0

Bydo, on do. of £30,000 t^00 0 0

Bydo. on £10,000, from the Duke of Portland 400 0 0

Bydo. on £1,000, from the West India Association of Liverpool CI 11 2

Bydo. on £500, from the Shipping Association of Liverpool 41 2 2

Bydo. on £1000, from Adam Johnston 40 0 0

Bydo. on £1000, from Grace Mac Nabs, trustee 40 0 0

By expenditure on the Isle of Man lighthouses 068 11 1

By do. on Sumburgh Head do 67 2 11

By do. on Rhinns of Islay do 855 1 1

By do. on repairs at Kinnaird's Head do 1,322 16 2

By do. on do. at Island Glass do 320 1 8

By do. for oil for the lights, stores, ordinary repairs on the light-houses,

shipping, salaries to the engineer, keepers, clerk, and

cashier, &c 15,998 16 10

Balance 13,430 16 0

£35,985 19 0

Jtotf.—A great part of this balance will be exhausted by the accounts now due, and the expenditure
on the works in progress.

BRITISH ISLES.

ISLE OF MAN.

Ay Account of all Goods or Raw Produce of Great Britain, not chargeable with Exdwnr other Duty, imported into the Isle of Man, from 5th January, 1820, to 5th January, 1825; with the Amount of Duty paieTon Importation.

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Note.—All goods, the produce or manufacture of Great Britain, not chargeable with excite duty in Great Britain (except coals, the only rated article free from excise duty, importable to the island from Great Britain, and the under-mentioned articles which are admitted duty free), are subject, on Importation into this island, to a duty of 21. 10». per cent, ad valorem.

Autici.es, the produce or manufacture of Great Britain, importable duty free:—white « brown linen cloth, hemp or hemp seed, hones, black cattle, all utensils and instruments fit and necessary to be employed iu manufactures, fisheries, or agriculture, tiles, young trees, ties sheik, lime, soauert' waste, packthread and small cordage for nets, salt, boards, timber, and hoops.

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