ON THE LOCAL TAXATION OF THE CITY OF DUBLIN. 155 Can you state what the duty on coal was in the year 1800 ? Yes. What was it by the ton?— It was by the measured ton, 10id. In virtue of what statute was that?— By the 40th of George 3, chapter 4. What provision does the sixth article of the Union make with reference to coal ?— The words of the Act are these; " And Coals on importation into Ireland from Geat Britain shall be subject to burthens not exceeding those to which they are now liable." To what duties have coals been subjected by the statutes passed subsequent to the Union ?— By the 45th George 3, chapter 18, section 8, the duty is doubled. Have there been any other alterations made by the legislature, either bv aug- menting tiie duty or altering the mode of measurement, which had the effect of increasing the charge ?— There has. Have the goodness to state what that alteration is?— By the 46th of George 3, chapter 87, section 63, power is given to the commissioners of Customs to charge coals by weight, and not by measure, and this has had the effect of increasing the duty. Can you state how that has had that effect, and to what extent ?— The commis- sioners of Customs have charged 208 lbs. upon every sixteen half barrels of coals coming from Cumberland and Swansea, and 160 lbs. upon Preston, Liverpool, and Chester; 144 lbs. on Troon, 240 on Glasgow, and 128 on Irvine. What are the post entries on Saltcoat's coals and on Ayr coal ?— On Saltcoat's, there are no post entries, 16 barrels are computed to a ton ; on Ayr, they are under the ton 16 lbs. Did this new regulation cause any other increase of burthen connected with the Customs department?— Yes, it did ; and there are several Acts of Parliament affecting the shipping carrying coal, and on the entries. What are they ; have not they created the prime and post entries ?— They have ; and on both those entries there are charges. Are those additional charges for Light and Dunleary Harbour charges?— Yes. How did this new regulation of entering coal by weight, and not by measure, render the prime and post entries a necessary consequence ?— The quantity, from the regulation of the Custom's department, could not be ascertained until after the discharge; they required prime entry from the vessels invoicing and paying duty for the quantity mentioned in the cocket. But would not that entry have been equally necessary, whether the duty was charged by measure or by weight?— Certainly. Then in point of fact, that alteration has not caused their additional charge ?— Certainly it has; because then the post entry was not necessary, the first entry being all that was required. State what the principles of charge were before this alteration, and what since"— Previous to the regulation, for instance, in the year 1812, the brig Maria,_ of Harring- ton, paid revenue and wide street duty on coals, in the port of Dublin, videlicet, 160 chaldrons, at ton to the chaldron, is 200 tons, at is. 9 d. per ton, say, 27/. 1 o<?. ; at the present time, the same vessel, with the same quantity of coals, say 160 chaldrons, equal to 273 ton, 4 cwt. 1 q. 4lb. weight, at is. gd. making 37 I. 17s. 7d. a difference of about 10/. 7s. 7d. British, on her cargo in duty only, exclusive of other fees and charges. Have you got the particulars of those two charges; the particular sums of which they are compounded ?— I have mentioned the quantity they were then charged with, according to the system of calculation; a chaldron was the designation in the cocket, and the Customs computed it at a ton and a quarter. But having stated in the second period of charge, that it is charged at is. gd. of what sums is that sum of is. gd. formed?— One shilling and nine- pence is the duty I have already described to the Crown, and one shilling to the Wide- street commissioners. The statement you have made then, refers exclusively to the alteration in the charge, w hicli has been produced by the alteration in the mode of measurement:— Certainly. . c . What are the light- house charges which have followed the alteration ot the system?— The light- house charge has been increased by several Acts; it now is 25 id. on each prime and post entry; the Northern and Isle of Man lights are charged only twice a year ; the former, I believe, at a halfpenny, and the latter at a farthing per ton; and on the invoicing of the ship, which is called the report, 2^. i d. 3 the amount thus levied, in the year ending 5th January 1S23, was Mr. Isaac Stewart (, 21 May.) 549- 3, 6,867/.