14S MINUTES OF EVIDENCE BEFORE SELECT COMMITTEE djl". Mr. What was done with the 3,249/. ?— It was lent. Isaac Stcuart. To whom was it lent?— To those different accounts that I have just men- ' tioned ; and the ballast office commissioners are also the commissioners for those ( 4* May.) works. So that, in point of fact, those commissioners lent it to themselves, in other public • capacities ?— Certainly. Is there any mode of re- transferring this to the credit of the public ?— I suppose there is; I suppose it is in the power of those commissioners to dispose of it as they think proper. Are you aware of any instances of hardship which occurred in consequence of an assessment under the House tax upon gateways or unprofitable grounds?— Yes, 1 have heard of some instances; one of which was a case where aman got property by the death of a relation, the arrears due upon it to the ballast office was 60 /.; the property not being worth so much he endeavoured to persuade them to take it to themselves, but they would not, and instituted a suit against him, he being a man of some substance, and I believe obliged him to pay the 601.; the ballast office are enabled, I understand, to do this by Act of Parliament, which renders taxes due to them not subject to the statute of limitations ; it is considered like a rent- charge, and are not liable to the law respecting other taxes of the city. What was the result ?— I believe he was obliged to pay; I had a similar case myself; they called upon me for nine years arrears, for one half of a gateway on George quay. Having stated to the Committee, that the charges in the port of Dublin for coal, are much higher than they are in other ports, are you able to inform the Committee what additional price they produce upon coal in Dublin, as compared with the ports ofDrogheda, Dundalk, Newry and Belfast?— In Drogheda, Dundalk, Newry and Belfast, the prices of coal are generally from 16 s. 6 d. to l7 s. per ton, and in Dublin the usual price at the quay is about 21 s. to 22 s. per ton. Is coal the fuel which is generally consumed by the people of Dublin, including the lower orders?— It is. Is the consumption of coal very considerable in the public establishments, the breweries and distilleries and manufactories of the city of Dublin?— It is. Have you any reason to imagine that the high price of coal operates as a discou- ragement to the promotion of manufactures in the city of Dublin?— I do consider it operates very materially ; for instance, an establishment of moderate extent in the calico printing trade, will consume from 1,200 to 1,500 tons yearly; in the neigh- bourhood of Glasgow, the price at which such a quantity will be delivered to the manufacturer, does not exceed 7 s. per ton, and in Manchester 8 s.; whilst, in the immediate vicinity of Dublin, the price upon delivery is seldom less than 24 s. per ton ; the disadvantages to which an establishment engaged in this branch of trade in Dublin, when compared with another, either in Glasgow or Manchester, is conse- quently and inevitably subject, will, in the particular case here stated, clearly amount to 1,000 /. per annum, a sum which in itself would be< considered a very considerable yearly profit from aeoncern such as has been instanced. Are there any charges for or on behalf of the corporation of the city of Dublin, as connected with the coal trade ?— There are. What are those charges?— The first charge is for the lord mayor, collected at the custom house. Can you state the amount of those charges?— It appears by a return which 1 hold - in my hand, that in three years the gross sum collected was 3,867 /. 4 s. 5 d. For what time?— For three years. Where is that duty collected ?— At the custom house. Are you aware under what authority that duty is collected ?— I am not aware of any authority for its collection. Do you know how that is applied ?— Yes; it appears by a return signed by Edward Hammerton, the individual who collects it at the custom house. Is he a public officer ?— He is the clerk of ships entries, and cockets, he has been frequently asked by merchants under what authority he collects it, but he has never given any satisfactory explanation ; I have asked him myself, and he said it was for the lord mayor and that the authority was in the charter ; and he exercises the power of hindering ships from clearing out, unless those fees, & c. are paid. Is not there an Act of Parliament for it?<— They do not say in this report to Parliament that there is any Act of Parliament. How