ON THE LOCAL TAXATION OF THE CITY OF DUBLIN.. 159 From what document did you prepare this return?— From a document I pro- cured from Belfast, signed by the Belfast master, and from another document I re- ceived from the Ballast- office at Dublin. To what purposes are the ballast rates of Belfast applied ?— To maintaining the harbour, and to provide pilots and ballast for the shipping. To what purposes are the ballast rates of Dublin applied? — To the same purposes. Are you able to inform the Committee, whether there are, or are not, very exten- sive works carrying on for the improvement of the port of Dublin which are not carrying on in the port of Belfast?— Yes, there are. Does not that circumstance in itself account for a higher rate of duty in Dublin than at Eelfast?— When those charges were originated, the present works that are now going on in Dublin, were not in contemplation. What are the works that are now going on ?— Building a wall, called the great north wall. Is that a very expensive work?— Very expensive, indeed. I am not prepared to inform the Committee what the actual expense may be, but according to my judgment, it will cost at least 200,000/. exclusive of an annual charge to keep it in repair for ever hereafter. Have you any document which will enable you to inform the Committee, what the debt charged upon the ballast board is?— It is Si, 600/. Had that debt amounted to so much as 81,600/. at the time they undertook this additional work which you suppose will cost 200,000/.?— When they undertook the work, the debt, by the paper which I hold in my hand, being a return made by that board to Parliament, appears to be 57,100/. Do you conceive the trade of the city of Dublin would be more likely to be benefited by a reduction of the charges that are now made, or by the prosecution and execution of the great public works?— I think the trade would be more benefited by a reduction of the charges, than by any advantage likely to be derived from the building of the north wall, which is considered by every person to be an experi- mental work, and not likely to have any effect whatever in deepening the harbour from the Pigeon House up to the city ; it is expected that it will have a tendency to create a greater depth of water over the bar. When was the ballast board of Dublin constituted, and by what authority ?— By the 26th of George the 3d, chapter 19. What are the powers that are vested in the ballast board by that Act, with regard to filling up vacancies in their body?— The surviving members have the power of filling up vacancies. Is there any control exercised over them, as to the nomination of new members ?— None that I know of, except a provision, which I believe exists, that the Lord Lieutenant and privy council must be informed of the nomination, and has the power to send them to a new election, but I believe it never has been exercised. Are the rates that they are authorized to impose upon the trade, and the fines, and the power of borrowing money, subject to any limit ?— None; on looking over the Act I see there are no bounds whatever. Was there any effort made by the ballast board to obtain a knowledge of the general opinion of the merchants in Dublin, with regard to the great north wall which they are now undertaking?— Not any; had the citizens of Dublin been aware of the circumstances of the funds of the board, at the time they com- menced this experimental work of the north wall, I am quite satisfied from what I have heard since, that the citizens would have petitioned the House of Commons against it, but the prevailing opinion in the city was, that this board had a vast sum of money lying by them, which they were bound to expend upon some works for the improvement of the harbour. _ Whereas the fact was, that they were considerably in debt at the time?—\ es. Do you know under what authority the sum of 358/. appears as paid to Green- wich hospital?— No, I do not. Is there any particular expense connected with the collection of that revenue.-— There is a clerk kept in the Custom House of Dublin, for the purpose of collect- vj- mg it. Mr. Isaac Stewart. \ ^ / ( 21 May.) I i In reference to light house fees, have you any reason to think that Dublin con- tributes more in proportion than most of the Irish ports ?— Yes, I have. On what account?— Because the tonnage of Dublin consists chiefly of coals. magistrates, 549- I • I I