14S MINUTES OF EVIDENCE BEFORE SELECT COMMITTEE djl". How does that circumstance produce a higher proportionate charge in Dublin than is paid elsewhere ?— The other ports have a greater trade in proportion to the quantity of coals they import. How does the light house charge augment in proportion to the increased quantity of coal that is imported, as compared with other articles of commerce?— Because it is charged on the tonnage; it is no matter whether there is a cargo worth thirty or forty thousand pounds, or a cargo of 120 /. or 130/.; they are subject to the same rate upon their respective tonnage. Can you state the total quantity of coals imported into Ireland, in the year 1821 ?— 651,909 tons. How much did Dublin import?— 267,470. What was the whole tonnage in Ireland?— 926,631 tons, in 1821, and the tonnage of Dublin in 1821, was 320,995; it therefore appears, that Dublin con- tributes about one- third of the whole expense of light- houses round all Ireland. Then you mean to suggest, that as the trade of Dublin comprehends a great proportion of the trade of Ireland, and as the trade of Dublin consists chiefly in coal vessels, or to a considerable degree, the charge for light- houses falling with peculiar severity upon the coal vessels, falls heavier on the trade of Dublin than on the trade of Ireland generally ?— Yes, I do. Are there not charges imposed upon the people of Dublin, on the coals con- sumed in the city, for the purpose of making wide streets and improving the city ?— There are. Can you state how- much that amounts to annually?— It amounts to 12,595/. 7 s. 3 d. Is that exclusive of parliamentary grants and charges?— It is exclusive of all charges paid, and parliamentary grants. Is it exclusive of the grant from Parliament, is it altogether raised by a tax upon coals ?— That part of the income of the commissioners of wide streets is altogether raised by a tax upon coals. Jovis, 22° die Maii, 1823. THOMAS SPRING RICE, ESQUIRE, IN THE CHAIR. Mr. Isaac Stewart, again called in; and Examined. HOW are the Wide- street commissioners constituted?— I believe the first board formed, had a power to fill up vacancies as they occurred, and the surviving members of the board have uniformly exercised this power; I have looked into the Act of Parliament, but I cannot trace what authority government have on the occasion; I am, however, inclined to think they have a veto in the same manner as in the ballast office. Do you know how often it is necessary for the members to attend annually ?— No, I do not; I understand they are disqualified by non- attendance, but then they may and actually do elect the same persons over again. Have they the power of borrowing money on the security of the tax ?— I find they have a power of borrowing money on the security of the tax. Do they borrow now at all?— They have a power by the 23d and 24th of George 3d, chapter 31, section 2, to borrow to any extent. Do they do so now?— I am not aware what they are doing at present; they have also a power in another Act, the 47th of George 3d, chapter 74, section 30, to mortgage taxes that the grand jury are authorized to levy, but not exceed- ing 100,000/.; I am, however, unable to inform the Committee what sum of money they have borrowed upon each of those securities; one is upon the house tax and the other is upon the article of coal, the particular sums on each are not set forth in their accounts they have furnished to Parliament. You are not in possession then of the amount ?— There is no document re- cently laid before the public, showing the exact amount of the debt. What is the whole amount of the debt?— [ The witness delivered in an account of the debt, which was read, as follows:] Debt