2/ 4/ ON TJIE LOCAL TAXATION OF THE CITY OF DUBLIN. 165 How is it appropriated?— 510/. 5,9. is Edward Hammerton's proportion, whieh Mr. is equal to about 13 percent upon the gros sum. Isaac Steuart. Is that paid to Hammerton as a per centage upon collecting it?— The words v *- made use of here are, paid to him under an arrangement of the corporation, for the ( 22 Ma>'-) collection of the charges on vessels discharging coals in the port of Dublin, has been consigned to the clerk of the ship's entries in the port at a per centage; the other appropriations are the sheriff's, 24/.. 15 s. 4* d.; the recorder's, 24/. 15S. 4 § d.; water bailiff's, 1,74B/. gs. id. Lord mayor, 590/. 2 s. 6d.; for the corporation at large, shippage, 156/. os. 7 d. and anchorage, 814/. 16 s. 6d. Is that the whole appropriation ?— It is. Does that include those which are styled chapter and guild ?— It does. How much are coal vessels charged each voyage?— They are charged 14 s. 5\ d. every voyage, and once a year, is. 7 \ d. additional. Under what head is that charge made; is that included in any of the duties collected by Mr. Hammerton?— It is. What is the 145. d. ?— That is the manner in which Mr. Hammerton col- lects it. Are you aware for what purpose the annual sum of 1 s. 7{ d. is charged?— I have been informed that it is charged for the purpose of burying the dead; it had for- merly been contributed by captains of ships to a friary which was once at Clontarf, for burying the dead found drowned on the north Bull. Does it continue to be appropriated for such purpose ?— No, I believe not; I am sure it is not. There is no such friary in existence. With respect to the charges for shippage and anchorage, are you aware of any public duties that are executed in return for any of those charges ?— None whatever. By whom are the buoys and the charges maintained; is it the ballast office?—• The merchants and trade of Dublin support the ballast office, who has charge, under several Acts of Parliament, of all the quays, buoys, walls and harbours of Dublin, extending from Daltry on the south side to Balbreggan on the north side. The labours of the ballast office are provided for by an additional charge ?— They are. Are you aware that any increase has been made under the head of any of those charges?— The charge of 1 s. 7\ d. appears to have commenced in 1800 which was about the time I began business; and I never knew of any other charges than those already mentioned. Are you aware of any duties for the benefit of the public which are performed by the water bailiffs ?— No, I am not aware of any duty whatever for the benefit of the public. Can you inform the Committee, what are the duties of that office ?— They exe- cute, like any other bailiffs in the city, warrants on the water. Do not they find tubs and measures?— I never understood they did, until I saw the report on the table; there is generally no one to supply the coal tubs, but two men of the names of Oulton and Howard. Can you inform the Committee, what are the charges made upon the coal trade of Dublin, under the authority of the guild of merchants ?— They return in one year 6,763 /. 16 s. 4f d. as the amount. Can you inform the Committee, whether any increase has taken place in the rates charged by the guild of merchants?— They have been perpetually increasing. Will you state the sums, and the particulars of that increase ?— I have seen a copy of a paper,' purporting to be part of an affidavit made by Allen and Green in a suit. Who are Allen and Green ?— They are town cierks ; they made it on the part of the corporation; and in this paper, which I understand to be part of their affidavit, they stated that it was 2 d. previous to 1794; it was then raised to 3d. and in 1798 to 4 d. and since 1802 it has been 6d. per ton. Do you know by what authority that increase has taken place?— By the authority of the corporation. The corporation of the guild of merchants ?— Yes; supported by the court of conscience. Have you ever known the payment of those fees resisted ?— Yes, I have. Were there any legal steps taken in consequence of that resistance?— There were, by several individuals. 549. T t What