Annual average for 5 years,
ending with 1785
Annual average for 2 years;
viz. 1802 & 1803
Annual average for 4 years;
viz. 1804, 1805, 1806, &
1807

Imported from the old

Annual average Importation

into

Great Britain.

Total
Importation.

Average annu Exportation to Foreign Part

Ireland.

1,579,537

1,579,537

157,51

3,741,486 171,224 3,912,710 1,704,42

British islands - 3,069,805
Do. from conquered
Colonies

THE preceding Statement shews, that the quantity of Sugar annually cor sumed in Great Britain and Ireland, upon an average of four years, end ing with 1807 inclusive, was

And that the average export from the united empire, during the same p riod, to foreign parts, was

That the importation, for the year ending 5th January 1808, not includin the quantity imported into Ireland direct, was

Of which the quantity exported to foreign parts was

Leaving, for home consumption

Should there be no export to the continent in the course of 1808, a qu to what was exported during 1807, as above stated, will be thrown upo for home consumption; to which must be added, the quantity of Sugar w expected from the Danish islands; and the consequence of such a glut rily be, a very considerable deduction in the price of Sugar, unless an a shall be found at home to take off the surplus.

THE following calculation shews the increased consumption of Sugar empire within the last 22 years; also, a comparative statement of the a tion of the British colonies; and of the surplus production of the Brit with the demand for Sugar at the British market for the use of the cont the short interval of peace:

Annual consumption of Sugar in Great Britain and Ireland, upon an averag of five years, ending with 1785

Average annual import of 1804, 1805, 1806, and 1807, into the united empire, was

Deduct, import from conquered colonies (supposing 1807 to be an average

Average annual import from old British colonies

Average annual consumption in G. Britain and Ireland, for the above perio
Annual surplus above consumption, from our own colonies

Average annual export during peace, 1802 and 1803

Average annual superfluity of old British colonies, as above

Shewing the insufficiency of the present surplus produce of the old Britis colonies to meet a continental demand, equal to that of the last peace, to b

With a view to apply as speedy a relief | greater facility of fraud in th as possible to the case thus made out, your gar than of corn wash; but Committee proceeded to consider of the the chances of fraud would b expediency of prohibiting the Distilleries the profit of it lessened, and of the united kingdom, or any part thereof, the revenue, even if it we from the use of grain, and confining them would not be so great.-Und to that of sugar and molasses. This in- tations, your Committee are quiry involving in it the interests of the the evidence before them, revenue, the distillers, and the landhold- the Excise regulations may b ers of the country, your committee have without great or inconvenie gone through a long and minute investias to prevent any material gation, with a view to ascertain how far revenue from the proposed these interests might severally be affected In Scotland, the system of by the proposed restriction. It appears duty is different and more from the Evidence of Mr. Jackson, that In the Lowlands there is an the revenue received from the English duty of 1621. per gallon on t distilleries amounts to near 2,000,000.; the still; for which the d and is collected at the expence of d. in the mitted to make 2,025 gall pound. This revenue arises from a duty within the year, the licence e of 1s. 4 d. per gallon of wash; 100 gal- ever that quantity appears t lons of wash are produced from about one made. This duty amounts, quarter of corn; and the allowed produce of spirit, to 1s. 7d. 2ths. 1 of spirit from that quantity of wash is 19 duty of 5d. which, compute gallons, at 1 to 10 over hydrometer proof. 16 The customs duty on the cwt. of sugar is 27s.; two cwt. of sugar will produce 100 gallons of wash, which will produce 22, gallons of spirit at 1 to 10 over hydrometer proof. The present duty on sugar wash is 2s. Od. per gallon. If sugar were to be used without any alteration of the rate of duty, the revenue would gain; but the cost of the raw material would be greatly increased, and a proportionable rise in the price of spirits to the consumer would be the consequence. It would be desirable therefore that some modification of the duty should take place. It appears from a calculation of Mr. Jackson, that taking the price of barley at 43s. a quarter, and of malt at 80s. a quarter, 116 gallons of corn-wash (producing the same quantity of spirit as 2 cwt. of sugar) would, in materials and duty, cost the distiller 10s. 44d. per gallon, of which 7s. 102d. would be the duty to government. Taking the price of sugar at 60s. per cwt. and reducing the duty on the wash to Is. 24d. per gallon, the cost to the distiller would be 10s. 10d. per gallon, of which the duty would be 7s. 10d., bringing the duty, under the proposed restriction, to within a fraction of what it now is.-The Malt Duty being much more easily evaded than the Customs Duty on Sugar, which in fact is little, if at all eluded, it appears that that duty ought to remain as it is, and that the reduction ought to take place in the duty on the wash. There is, on account of the. quicker dissolution of the material, a

galls. per cent. on the wash, amounts to 2s. 6d. 3th is a spirit duty of 1s.; th 5s. 1 d. per gallon.-The l age on the wash is occas rapid mode of distillation w ed upon them by law, and them to a constant waste which they consider as a direct duty. Sugar, it appe better adapted to their quick tillation than corn, as in the former there is no such resid is in the wash produced fro There is, therefore, no reas that the same per-centage of spirits from 100 gallons of might not be expected in Sc as in England. As it would for the reasons stated by M retain the whole of the cus the sugar, it would only b make a certain reduction in the wash, or on the spirit. distinctions in favour of t distiller (by which he is red duce only 10 per cent. on th charged with a duty amou whole to 4s. 5d. per gallon stead of 5s. 14d.) arose from inferiority of the material fi works.

Under the propose (the material being the same by other distillers) the sam of 22 gallons would of cours If it should be thought fit t same amount of duty, it w

P

increase. The substitution grain in Irish distillation w edly so far prove beneficial of that country, as it wou fraud on the material to be frauds on the malt duty, wh to be enormous, so far as distilleries, would be pre stated however, that it wou ble to restrict the Irish lice to the use of sugar, their nu those of the English distille portion of five to one :--tha very difficult to prevent the corn wash, which (under p taining yeast) they would I strength requisite for their the breweries, which are not excise, excepting in as far the malt duty. This pract stated to have followed whe tion from corn was last prof however, admitted, that it p tions could be devised, and of the revenue officers could the frauds might in a great prevented. But there would be considerable difficulty in regulations, or in inducing the denly to change that rela and in many cases corrupt which they have been unfor much addicted. This difficu gard to the officers, would facilities to fraud arising fro rapid dissolution of sugar, w itself would render it far fr get an accurate account of The enormous amount of the tillation in Ireland (which is tised in the North) is urged objection to the proposed me very great preference enterta people for Corn Spirit; the hopes of sending them to of the country, where ther illicit stills; and the desire y be created in landholders to fi for their corn, thus excluded fr distilleries, would it seems, op great detriment of the revenu ing an increase of private which would be entirely from if so, whatever that increase the revenue would receive ac jury to that amount, without additional consumption of su

necessary to apply the principle before recommended. The process of working is slower than in the Lowlands, and, on account of the difficulty of obtaining fuel, it might be proper to leave that, as it is now established.-The trades for export from England to Scotland, and vice versa, and for home consumption, are separately carried on, and under separate regulations. If therefore, it should be deemed expedient to confine the prohibition to England, there could be no difficulty in subjecting the Scotch export-trader to that prohibition, as he is to other regulations imposed on the English distillers. But the partial adoption of this measure in any part of this island would afford so strong a temptation in the other to smuggle the corn spirit which they would be entitled to manufacture, into the part subject to the prohibition, that much detriment would accrue to the revenue therefrom: and, indeed, there seems to be no good reason connected with the revenue why this measure should not be extended to Scotland. Much illicit trade is undoubtedly carried on in the Highland district, and the proposed restriction would encourage it, to a certain degree, on account of the preference entertained for corn spirit; but the frauds practised in evading the malt duty, by the licensed distillers, would be effectually stopped.-The collection of the Irish revenue is ultimately regulated by the quantity of the spirits, and is necessarily attended with more checks than in England. A duty of 4s. is charged on the gallon of spirit. The mode of working the distilleries is, by a certain number of doublings or charges of the still, required within twenty-eight days. There are three stages in which the duty is checked, on the pot-ale or wash, at the rate of 10 gallons of spirits to 100 gallons of wash; on the singlings of low wines, at two-fifths of spirits; and on the spirits according to the quantity; no reference whatever being had to the strength.-Should it be thought fit to extend the prohibition to Ireland, a modification of the rate of duty would be required, on the principle before stated. If the number of doublings is to continue to regulate the duty, the amount of the charge ought to be calculated on the utmost possible number of workings, which has been the principle on which the laws 'for collecting the revenue have been made. The number of workings has been gradu-objection would, however, no ally and progressively increased, and it is apprehended may admit of still further

Finisterre, and Corn to be imported from such port and from the coast of Africa into the said colonies and plantations. 70. An act to provide that British ships which shall be captured by the enemy, and shall afterwards become the property of British subjects, shall not be entitled to the privilege of British ships.

71. An act to amend so much of two acts of this session of parliament, for carrying into execution certain Orders in Council, as relates to the duties on Goods exported from the warehouses in which they have been secured on importation, and on certain Prize Goods imported into Great Britain or Ire

land.

72 An act for the increase and preservation of Timber in Dean and New Forests.

73. An act to improve the Land Revenue of
the Crown in England, and also of his ma-
jesty's duchy of Lancaster.

74. An act for the better collection of the
Duties on Malt made in Great Britain.
75. An act for providing suitable Interment
in church-yards or parochial burying grounds
in England, for such dead human Bodies as
may be cast on shore from the sea, in cases
of wreck or otherwise.
76. An act for raising the sum of 10,500,000l.
by way of Annuities.

77. An act to enable his majesty to vest the
right of appointment of Master of the Free
School of Londonderry in the city and
County of Londonderry, in the bishop of
Derry for the time being.

78. An act to grant to his majesty duties upon
Malt made in Ireland, and upon Spirits
made or distilled in Ireland; and to allow
certain Drawbacks on the Exportation
thereof.

79. An act to amend the two acts for the col-
lecting of the Malt Duties in Ireland, and
regulating the trade of a Maltster.
80. An act to continue until the 5th of July
1809, and to amend, several acts for grant-
ing certain Rates and Duties, and for allow-
ing certain Drawbacks and Bounties on
Goods, Wares, and Merchandize imported
into and exported from Ireland; and to
grant new duties on the importation of East
India Sugar and Foreign Spirits; and to
reduce the Duty on British Plantation Coffee
imported.

81. An act to amend the several acts for the
regulating and securing the collection of the
Duty on Spirits distilled in Ireland.

82. An act to make perpetual and to amend
several acts for the better regulating the
issuing and granting of Permits and Certifi-
cates, for the conveyance and protection of
certain exciseable goods in Ireland.
83. An act for raising the sum of 750,000l. by
way of Annuities for the service of Ireland.
84. An act for amending and rendering more
effectual an act, passed in the last session of
parliament, to make more effectual pro-
vision for the prevention of Smuggling, and

for regulating the periods for delivering up certain Bond revenue of Customs. 85. An act to regulate the Great Britain and the unite

rica until the end of the parliament.

86. An act to revive and co 25th of March 1809, an a year of his present majesty effectual encouragement Fisheries.

87. An act for repealing the taken by licensed Hackney for establishing others in li for amending several laws re ney Coaches.

88. An act to restrain the neg

missory Notes and Inland Bi under a limited sum, in Engl 89. An act for enabling the appointed to examine Acco Expenditure in the Barrac speedily and effectually to said Accounts.

90. An act to enable the Con auditing Public Accounts, an sioners for the Affairs of B tively, to send and receiv packets on the business of th of postage.

91.

92.

An act for enabling the appointed to examine Acco Expenditures in the West speedily and effectually to i said Accounts.

An act to repeal so much o in the 47th year of his prese charging the sum of 12,200,00 the service of Great Britain 1807, upon the duties of Excise granted to his majes continuance of the present wa money issued for Charges of Stock redeemed.

93. An act to repeal so much o 1st year of king James 1. as penalties on shooting at Hare repeal an act of the 3d year of relating to Game-keepers. 94. An act for repealing so mu made in the parliament of Sc fourth session of the first parlia Anne, intituled, Act for Game,' as relates to the Sho 95. An act for continuing, un August 1811, an act of the 4. present majesty, for allowing, restrictions, the bringing a lin of Coals, Culm, or Cinders, t Westminster, by inland naviga 96. An act for the better care and

of Lunatics, being Paupers or England.

97. An act to enable the Commi majesty's Treasury, to issue Ex on the credit of such aids or su