3ET MO111 2/ J ON THE LOCAL TAXATION OF THE CITY OF DUBLIN. 137 Have not some of the coal- meters at different times been assaulted on board ship Mr. by coal- dealers who are hostile to their establishment?— They have, as I before Timothy Allen. mentioned. ^ ^ Has not such opposition to the coal- meters arisen from their desire to have im- ( 23 May.) partial justice done between the buyer and the seller?— I think so ; the coal- meters appear to me to be always anxious to do their duty; and if they were supine I should think they would meet with no resistance, because it is in endeavouring to do their duty they meet with opposition. Does not the intervention of the coal- meters frequently prevent disputes between the buyer and seller ?— Certainly ; there is some third person necessary between buyer and seller, and they are the proper officers, and I think do prevent disputes. Why do you think there is a third person necessary between buyer and seller ?— I think it is mostly the object of buyers to get over- measure, and it is, perhaps, the object of the seller to give under- measure, and therefore some check, as between the two, is necessary. Would you apply that to purchases of every kind ?— Perhaps it is so in several cases. • Is it not more necessary in a bulky article like coal, which being once removed from the place of sale is not afterwards submitted to the inspection of the buyer ?— I do conceive so; I think coal is so bulky that it would be almost impossible for the buyer to ascertain by his own measurement whether he had got his right quantity. Do not you think the intervention of a third person is more necessary in that article than in the article of butter, for instance ?— Certainly. Has not the superintendence of the coal- meters, as a check for the Revenue and Wide- street duty on Coals, caused a considerable increase of revenue to those two departments?— It has. Here is a return or a certificate from the Board of Wide Streets, which will show it very plainly. [ The zvitness delivered in the same, which is as follows:]. WIDE STREETS, DUBLIN :— A Return of the Duty on Coals paid into the Treasury for Account of the Commissioners of Wide Streets, from the 5th January 2Si 1 to the 5th January 1822 ; distinguishing the amount paid in each year. * Fell off from 181- 2— 3,795/. in one year, when coal- meters tallies not returned. Blessington Street, 1 Thos and D H Sherrard Sec< llth April 1823. J £. s. d. 1814 - Duty - 12,406 6 6 above 1813 - ditto - 7,682 - - ditto Increase from 1813 to 1814, by reason of| . „ 2. ^ g coal- ineters tallies being returned - -/ w £. s. d. 1821 - 12,820 - - above 1813 - 7,682 - - ditto Increase - .5,138 - - in 1821 compared with 1813. The Revenue Duty is 19 d. per ton, and the Wide street 15.; consequently the Revenue Duty increased in the same proportion. 54Q. Z z Has