MT^ IFC, ON THE LOCAL TAXATION OF THE CITY Of DUBLIN, in of measuring is exercised by the officers of the guild of merchants?— It is a very general subject of complaint in the city of Dublin. Do you consider them to be impartial individuals, as between buver and seller? — I cannot consider them in any other light, except that they do not appear to do their duty very correctly. Can you inform the Committee, whether the practice of selling coals by weight lias been adopted in any other, and what ports, in Ireland?— It has been adopted in Belfast. Is that by statute?— No, by usage. Has it been found beneficial at Belfast?— Very much so; at Dundalk, Limerick, and in Cork, it is altogether by weight; in latter port under an Act of Parliament. Are you aware whether, in any of those other out- ports, there is any officer employed as between buyer and seller, corresponding to the master measurer and the coal measurers of the guild of merchants?— There was a measurer in Belfast, appointed by the corporation to measure, who charged a certain sum for his services; the distillers in Belfast refused to permit him 011 board their ships, or to measure the coals, and insisted upon taking them by weight; the corporation of Belfast, thereupon, were about to commence a suit against them, however, after some time spent in threatening, they ultimately gave up the contest, and for manv years they the distillers have received their coals by weight. Does the public at large receive coals by weight at Belfast?— As they think proper, either by weight or measure. Is it so at Dundalk?— It is the same; the corporation there also attempted to dispute the right with a distiller, but ultimately surrendered their claim. You are clear, in your judgment, that giving the public a power of purchasing by weight if they should so think fit, free from any interference of the guild of mer- chants, would produce in Dublin very considerable saving, and very considerable advantage?— I am quite satisfied that it would, and it is not only my opinion, but that of every other person; the meters are at present appointed by the guild of mer- chants, and they are of the lowest class of corporators, for instance, there is one man, now a meter of Dublin, of the name of Emmerson, who was found guilty of selling forged stamps and sentenced to transportation ; he remained some time in confinement, his sentence was commuted, and I am now informed he is one of the master measurers. How did he get out of gaol?— He staid some time in gaol, but was not trans-, ported; those measurers are obliged to pay a sum of money, I have been told, differently from 23 guineas to 32 guineas, upon getting their appointment. To whom does that money go?— To the guild of merchants ; they are also obliged to pay a further sum to persons of the names of Oulton and Howard ; a further sum of 4s. 8d. 011 getting a ship, and it is no matter what the size of the ship may be, they are obliged to pay that sum for what they call booking ; the way in which it is accounted for in their own accounts is as follows: inspector in 1776, bookings at 2 s. id. per 192/. 8s.; book- keeper for the same, 192/. 8s.; ditto for messenger, 36/.; making a total of 420/. 165. This is a charge which we have not included in the account in the sheet containing the gross local taxation, because it is a charge made by one class of corporators against the other ; however, I would beg to draw the attention of the Committee to this fact, those measurers being obliged to pay so large a sum as this, they are thereby made dependent upon the captains of vessels for their support, and the captains being generally interested in the out come of the cargo, he therefore, as the seller, will naturally keep on good terms with the mea- surer, to defraud not only the public but the revenue. Does the guild of merchants, or its officers, claim any right of entering forcibly on board ships, in order to measure the coals ?— They do, and their officers have enforced their claims. • Are you aware by what law, or by what authority, they justify such a course of proceeding?— I never heard of any law or authority whatever, and on reading over their own account, I find they do not pretend to say there is any law on the subject. Have not they enforced it by legal proceedings?— Never, that I have heard, except by the court of conscience. J What is the court of conscience?— It is a court held by the ex- lord mayor; they have authority to enforce sums as far as 40 s. and in order to bring all those charges within the reach of 40 s. I have been informed, and I have 110 reason to doubt it, when a vessel larger than 80 tons burthen was discharging coals, and it 549. ' appeared 2Z/- 3 Mr. Isaac Stewart. ( a- a May.) • r r