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There is another fact, also, having reference | plied from Great Britain on drawback. The to the duty on fint glass in Great Britain, export of plate glass to Ireland also is very which is of serious importance, and tends to trifling. With a view, therefore, to place the make its reduction yet more imperative. We glass duties and drawbacks on the same footing allude to the excess of drawback over the duty throughout the United Kingdom, as well as for paid on the export of this description of glass to the security of the revenue, we recommend the foreign parts.

repeal of the drawback on the export to Ireland This excess, amounting to ll. 58. per cwt. of bottle glass and bottles, and also on the ex. was, we believe, originally granted in consi- port of plate glass, and the extension of the deration of the waste and breakage to which British duty to those articles when manufactured flint glass is liable. From the skill and care of in that part of the United Kingdom. the manufacturer, however, it has become much We do not apprehend any objection will be more than sufficient on many articles for the offered by the manufacturers, either to this purposes contemplated, and is in fact a bounty | arrangement, or to the repeal of the drawback on exportation.

on window glass ; but we fear a different view · The account of the quantity of Aint glass ex- may be taken as to the duty proposed on fint ported for a series of years, to which we have glass in Ireland. We are, however, satisfied already referred, will shew the effect of this that it will not affect the fair trade of that bounty in a strong point of view; viz.

country to an extent that should give weight to Quantity: Drawback.

the objections of interested parties. We are In 1810, it appears to ! 21,380...69,7531.

convinced that an equalisation of the glass have been ........,

duties and drawbacks is essential to the security In 1817, .................. 23,041...141,5711. of the revenue ; it is in furtherance of the prin. In 1824, .................... 31,606... 193,4777. ciple to which we have so often adverted, of a

real equality of duties; it will enable increased Every excess of drawback beyond the duty | facilities to be given to the intercourse between paid is no doubt of advantage to the foreign con- the different parts of the United Kingdom ; and sumer, and therefore it creates a demand; and

it will diminish the number of drawbacks and no doubt the bounty on glass, when it was first

countervailing duties. Under these circum. enacted, was also advantageous to the individual

stances, therefore, we do not hesitate strongly to manufacturers in this country, as, by increasing

recommend it to your Lordships' consideration. the immediate demand for the article, it enabled

1 It is not improbable, that on a more minule them to raise the price : its permanent effect, examination into the mode in which the differ. however, is only to draw capital from other em

ent duties on glass are charged in England, we ployments to the manufacture of glass, and to

may recommend some alterations : in the mean levy an annual tax on the people of this country,

time, however, the modification of the duties in order to supply foreigners at less than the fair should in our opinion proceed, extending to Irecost price.

land the regulations under which they are at If the duty be reduced, the drawback will of

present collected in Great Britain. course be reduced in the same proportion, and

T. WALLACE. its excess will then no longer be in the same re.

W. J. LUSHINGTON. (L. s.) lative proportion to the value of the commodity,

HEXRY BERENS. (L. s.) and its injurious effect will in consequence

R. W. Hay.

(L. s.) almost, if not entirely, cease ; a result we have

Office for inquiring into the Col. no doubt your Lordships will concur with us in

lection and Management of the thinking most desirable.

Revenue, Ist June, 1825.

Bollle and Plate Glass.

The Appendix to the foregoing Report con. The amount of the drawback paid on glass tains numerous letters, accounts, statements of bottles, when compared with the duty retained various officers, examinations of witnesses, &c. in the Exchequer, is certainly considerable ; but we are informed that this arises principally from the export of pcrter, wine, &c, in bottles, and

HIGHLAND CHURCHES. that the duty is fairly collected. Whether it Substance of the First Report of the Commismay be expedient materially to reduce this duty, sioners appointed by virtue of an Act of Perand to take away all drawback, is a question on liament passed in the 4th Year of George IV. which we may probably deem it expedient to intituled, " An Act for building additional examine the exporters of wine, &c. as well as “ Places of Worship in the Ilighlands and the officers of the revenue, when this duty comes “ Islands of Scotland." under consideration in our inquiries into the The Report, which is dated June 27, 18, excise in England. At present, there is a trifling describes the original act, (by which 50,000 duty ou glass bottles manufactured in Ireland ; was granted by parliament) and the acts which the quantity inade there, however, is inconsider. I were found necessary for its amendment: and able, and the consumption is consequently sup- states, that at their meetings of the 17th Feartha

.-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 ......
Duthill and Ro. ?

thiemurchus... )


300 1,750 1,414 1,026

Inverness ..


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Skye (Island) ......

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

North Uist (Island) Ross and

Applecross Cromarty

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

Lewis (Isle)

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

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


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

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



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.


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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

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

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

Deerness ........
North Ronaldsay ...
Sandwick ..........
Whalsay (Island)...

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| of, in the other six counties, which are not HIGHLAND ROADS AND BRIDGES. affected by the acts of 1823 and 1824. Substance of the Eleventh Report of the Com

No toll-gates have hitherto been erected on

any of the roads, nor have tonnage or other missioners appointed for the Purposes of an Act passed in the 59th Year of the Reign of

rates been imposed for upholding ferry piers and his late Majesty, intituled, An Act to re

shipping quays, as authorised by the act of

1823; but in pursuance of the resolutions of “ peal Two Acts, made in the Fifty-fourth and

the county meetings of Rosshire and Caithness " Fifty-fifth Years of his present Majesty, for maintaining and keeping in Repair certain

respectively, toll-gates will now be erected, not

exceeding three in each of these counties; Roads and Bridges in Scotland ; to provide more effectually for that Purpose, and for

and tonnage and boatage rates will be esta

blished at such of the ferry piers and quays as Regulation of Ferries in Scotland.

require to be repaired or rendered more accessi. The commissioners were enabled in their Re. ble at low-water. port of March last to take a satisfactory review. The stormy climate of the Highlands render. of their transactions during ten years, therein ing the construction of caravans for the work. proving that the public and the heritors of the men desirable, eight were constructed, each at ten counties collectively, had paid equally, or an expense of about 15l., and capable of lodging about 34,000l. each, during that period, towards fifteen men. They were found so useful, that the repair of Highland roads and bridges; the it was in contemplation to build six more. share of expense borne by the public appearing From this and other contingent expenses the to have preponderated in the counties of Inver-commissioners were induced to calculate the ex. ness, Ross, and Sutherland ; in all the other pense of management at 2,500l. per annum. counties the road repair assessment had pro- The commissioners proceed to describe in deduced more than had been expended on the part tail the improvements making in the various of the public.

roads and bridges of the Highlands. They exIn the Report of last year, an explanation was press great regret at the death of Mr. John given in what manner it became necessary to Mitchell, the principal road inspector, of whose give further opportunity to the county of Ross, indefatigable labours in the course of eighteen and to the county of Caithness, to revise their years' service they speak in terms of the highest proceedings under the act of 1823; and this praise. His place was filled by his son, Mr. was done by means of a short supplementary act Joseph Mitchell, who was discharging his duties passed in May 1824, wherein occasion was taken to the entire satisfaction of every one. to gratify the heritors of Invernesshire by cer. Of the two Lowland roads placed by parliatain amendments of the act of 1819, and also to ment in charge of the commissioners, the Glasspecify distinctly the portion of public aid annu- gow and Carlisle road was opened to the public ally assignable to each of the four northern coun. in the year 1822, and the large bridges menties, towards the repair of military and parlia- tioned in the Report of March last are all commentary roads and bridges ; viz. to Invernes- pleted. One of these bridges is an arch of 80 shire, the sum of 1,066l. ; to Rosshire, 438l. ; feet span, near the town of Hamilton ; one is to the county of Sutherland, 2221.; and to the near the village of Abington, over the Glencounty of Caithness, 115l. ; in all 1,8411. per gonnar burn; and the third, an arch of 90 feet annum ; the expense of management being cal. span, is at Crawford, and supersedes the Elvan. culated at a like sum, and the residue of the foot bridge, which was badly situated, and in annual 50001. (given by the act of 1819) being danger of being destroyed by a change in the reserved for road repair, and management there. I river current immediately above it.

MAIL COACHES. An 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.

COACHES subject to the payment of full tolls.

| COACHES for which a composition is paid in lieu of

such tolls, with the rate at which such composition has been made.

Carlisle and Glasgow
Carlisle and Edinburgh.

and Edinburgh.
Carlisle and Portpatrick.
Edinburgh and Dumfries, by Biggar and Glasgow and Perth. Half toll.

Moffat alternately.
Edinburgh and Glasgow, by Falkirk.
Edinburgh and Glasgow, by Whitburn. Aberdeen and Inverness, by Banff. Ditto.
Glasgow and Greenock.
Edinburgh and Stirling.
Edinburgh and Aberdeen.
Aberdeen and Fochabers, by Huntley.
Aberdeen and Peterhead.

Fraserburgh and Mintlaw.
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.

£ . 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 87 To rent of the Isle of May...............

21 0 0 To interest allowed by bankers ............

203 10 9

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By interest on loan of £25,000, from Government..............

.......... By do. on do. of £30,000 .........................

.................... By do on £10,000, from the Duke of Portland ....

on £1,000, from the West India Association of Liverpool ............. By do. on £500, from the Shipping Association of Liverpool............

on £1000, from Adam Johnston..............
By do on £1000, from Grace Mac Nabs, trustee ..........
By expenditure on the Isle of Man lighthouses ..............
By do.

on Sumburgh Head do............................
By do. on Rhinns of Islay do. .........
By do. on repairs at Kinnaird's Head do................
By do. on do. at Island Glass do.......
By do. for oil for the lights, stores, ordinary repairs on the light-houses,

shipping, salaries to the engineer, keepers, clerk, and
cashier, &c. ..

Balance ............

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Note. A great part of this balance will be exhausted by the accounts now due, and the expenditure

on the works in progress.



An Account of all Goods or Raw Produce of Great Britain, not chargeable with Excise or

other Duty, imported into the Isle of Man, from 5th January, 1820, to 5th January, 1825 ; with the Amount of Duty paid on Importation.

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Note.--All goods, the produce or manufacture of Great Britain, not chargeable with excise 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. 10s. per cent, ad valorem.

Articles, the produce or manufacture of Great Britain, importable duty free:-white or brown linen cloth, hemp or hemp seed, horses, black cattle, all utensils and instruments fit and necessary to be employed in manufactures, fisheries, or agriculture, tiles, young trees, sea shells, lime, soapers' waste, packthread and small cordage for nets, salt, boards, timber, and hoops.

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