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There is another fact, also, having reference | plied from Great Britain on drawback. The to the duty on flint glass in Great Britain, export of plate glass to Ireland also is very 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 17. 58. 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 years, to which we have already referred, will shew the effect of this bounty in a strong point of view; viz.

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Every excess of drawback beyond the duty paid is no doubt of advantage to the 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 will 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.

Bottle and Plate Glass.

trifling. With a view, therefore, to place the glass duties and drawbacks on the same footing throughout the United Kingdom, as well as for the security of the revenue, we recommend 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.

We do not apprehend any objection will be offered by the manufacturers, either to this 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 to the objections of interested parties. We are convinced that an equalisation of the glass duties and drawbacks is essential to the security of the revenue; it is in furtherance of the prin ciple to which we have so often adverted, of a 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 Ireland the regulations under which they are at present collected in Great Britain.

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The Appendix to the foregoing Report con tains numerous letters, accounts, statements of various officers, examinations of witnesses, &c.

HIGHLAND CHURCHES. Substance of the First Report of the Commis sioners appointed by virtue of an Act of Perliament passed in the 4th Year of George IV. intituled, “An Act for building additional "Places of Worship in the Highlands and "Islands of Scotland.”

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 porter, wine, &c. in 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 on glass bottles manufactured in Ireland; the quantity made there, however, is inconsiderable, and the consumption is consequently sup-states, that at their meetings of the 17th Febru

THE Report, which is dated June 27, 1825, describes the original act, (by which 50,000%, was granted by parliament) and the acts which were found necessary for its amendment: and

ary and 25th June, the commissioners were en-ters in ten other cases.
abled to appropriate in a satisfactory manner
thirty-one churches, which were to be served by
thirty ministers; and to offer manses and minis-

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The following list

shews the places at which churches have been directed to be built; most of them absolutely, a few provisionally:

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Loch Gilphead

2,000

Islay (Island)
Do.

Portnahaven...

800

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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:

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the county meetings of Rosshire and Caithness but in pursuance of the resolutions of respectively, toll-gates will now be erected, not

and tonnage and boatage rates will be estaexceeding three in each of these counties; blished at such of the ferry piers and quays as require to be repaired or rendered more accessi

The stormy climate of the Highlands rendering the construction of caravans for the workmen desirable, eight were constructed, each at an expense of about 157., and capable of lodging fifteen men. They were found so useful, that 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 2,5007. per annum.

THE Commissioners were enabled in their Re-ble at low-water.
port 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 34,000l. 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 Inver-
ness, Ross, and Sutherland; in all the other
counties the road repair assessment had pro-
duced more than had been expended on the part
of the public.

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.

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 1,0667.; to Rosshire, 4381.; to the county of Sutherland, 2221.; and to the county of Caithness, 1157.; in all 1,841. per 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 annual 50007. (given by the act of 1819) being reserved for road repair, and management there

Of the two Lowland roads placed by parlia ment 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 com. pleted. One of these bridges is an arch of 89 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 feet

foot bridge, which was badly situated, and in danger of being destroyed by a change in the 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.

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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.

To balance in bankers' hands, at 30th June, 1823..

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

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£ 8. d. 8,105 19 8

27,595 8 7

21 0 0 263 10 9

£35,985 19 0

£ 8. d. 1,250 0 0

1,500 0 0 400 0 0 61 11 2

41 2 2

40 O 0

40 0 0

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for oil for the lights, stores, ordinary repairs on the light-houses,
shipping, salaries to the engineer, keepers, clerk, and
cashier, &c.

..........

668 11 1

57 2 11

855 1 1 1,322 16 2 320 1 8

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.

BRITISH ISLES.

ISLE OF MAN.

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 27. 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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