3ET MO111 2/ J ON THE LOCAL TAXATION OF THE CITY OF DUBLIN. 137 with what you conceive to be the current course of exchange?— I have compared the price of exchange four times in each month from October 1812 to December 1818; I was only able to get the prices of exchange charged by the Paving Board from October 1812 to November 1814, and in those prices, in some cases, the difference amounts to nearly four per- cent. Will you state the particular instances— Can you state what was the current course of exchange of the day, and what was the charge made by the Paving Board ?— The course of exchange in October and November 1812 was from to 7I per cent. What is the exchange charged by the Paving Board?— Nine per cent, in some instances. Can you give any other instances of a similar disproportion?— In 1813, in the month of December, the exchange was about 35, 4 and 5 per cent, and they have charged 6 and 7 percent; but the particular days of those charges are not set forth in the returns to the Commissioners; the money was advanced from October 1812 to November 1814, and there is the last of the sums advanced ; but they have not put down the date. You are aware that the difference between the price of bills on the exchange and the bankers price is not less than 1 per cent?— Yes. It is not likely that they would take bills; it would not be for them to take bills 011 exchange; and they rather take them from bankers ?— That might make a difference of 1 per cent. Is that circumstance sufficient to account for the different rate of charge made by the Paving Board, as compared with the current rate of exchange of the day ?— Certainly not; I am still of opinion that there has been an overcharge. Do you consider the Paving Tax to be equally levied ; or is there any one class of persons more heavily charged than another ?— It falls much less heavily on the more wealthy part of the inhabitants than it does on the poor. Can you state any instances ?— I can. Are you owner of any houses which would enable you to give any information on this subject to the Committee ?— I have a house in Sackville- street, for which I pay 9/. 13 s. a- year for the Paving Tax. I also own the houses Nos. 4, 5, 6 and 7, which are all shop- houses, and they pay from 9/. 13,?. to 10/. in, paving and lighting- tax. In the broad part of Sackville- street ?— Yes. Lord Norbury's house in Denmark- street pays but about 7/. 15$.; Baron McClelland's and Alderman Bloxham's in Gardener's- place, pay 5/. 195.; Judge Johnson's, in Harcourt- street, pays 4/. 1 s.; the house of the governor of the Bank, in Harcourt- street, pays 5/. 19S.; and that of the deputy- governor of the Bank, in Leeson- street, pays 31. lgs. gd. Are the houses to which you have last alluded houses of the first class?— They are very capital houses, certainly. You stated, that the charge upon houses in Sackville- street is greater than the charge upon houses in Gardener's- place, and in Harcourt- street; is not Sackville- street above twice the width of each of those streets ?— It does not make any difference in the minister's money, by which all local taxes are rated. Do you apprehend that in assessing those taxes on those houses they have not taken the minister's money for their rule?— They have no other standard. Then the irregularity of which you complain arises out of the basis on which the calculation is framed ?— It does. Then you must admit that a new valuation of minister's money would lead to a correction of the evil complained of?— It would be most beneficial to all classes of the citizens, without injury to the tax. How long have you been a householder of Dublin?— About thirty years. What was the assessment for the paving- tax for any particular period within the first seven years on the premises which you held?— In the year 1797 I Paicl 3 /. 155. a year, for paving and lighting for a house in Capel- street, that was then a very valuable concern, being before the Union. What was your taxation at that time?— My grand jury cess in 1797 was 19^ 2d. What were the other taxes?—- The watch- tax was 15s. pipe- water money 15 s. What are the sums now charged to you for the same taxes ?— Last year I paid the grand jury above 12/., watch- tax 31. 18^., pipe- water and metal- main 41. 10s. and the paving and lighting tax 9 I. 135. What alteration do you conceive has taken place in the value of your premises in Capel- street since the year 1797?— They are not near so valuable as they were. r, Lfn 54.9- Mr. Michael. Maley. ; ( 15 May-) •