1 Negotiation for a Union of Parties. 3. ALBAN's TAVERN, Α Saturday, Jan. 31, 1784 Ta meeting held by the Gentlemen, Members of the Houfe of Cominons, who aflembled from time to time, with a view to conciliate differences, and to forward a onion of the contending parties in Parliament, the following anfwers were received and read. "Mr. PITT has already had the honour of "of Haring to Mr. Grofvenor, that there are "no difficulties on his part in the way of an "immediate intercourfe for the purpose of ef"fecting an union confiftent with honour and principle. With regard to the embarraff 44 ment stated by the Duke of Portland in his "Grace's letter, referred to in the Refolutions "of the Meeting, arifing from Mr. Pitt's remaining in his Ministerial capacity, it is "an embarraffment which Mr. Pitt cannot remove, by refignation, in order to negoci. "ate. In thefe circumttances, Mr. Pitt has "it not in his power to fuggeft any expedient, "but is very defirous of learning whether the "Duke of Portland can propofe any thing "which his Grace confiders as fuch, and he "begs at the fame time to add that his pre"fent ministerial capacity is no obstacle to "his difcuffing every point that relates to the "defirable object in question, as freely and openly as he could do in any other fituaBerkeley-fquare, 31 Jan. 1734. « Sir, Devon Houfe, Sat, 31. Jan. 1784. "I am extremely forry that Mr. Pitt appears fo pofitively to decline fuggefting any "expedient on his part, to remove the diffi"culties which obftru&t the conference you "defire. I believe you will agree, that the " continuance of the prefent Ministry, and "honour of the House of Commons, are not very easily reconcileable. " ❝tion. "It was the fense of those difficulties, and ་་ my earnest defire of complying with the 4 opinions of Gentlemen whole fentiments "claim my highest refpect, that induced me to fuggeft the poffibility of an expedient "which you will eafily difcern would not "depend upon me. The recollection of fimi"lar events in two fucceffive years led me to "Alatter myself that there was a middle way "between the actual refignation of Ministers " and the neglect of what appeared on the "journals of the House of Commons. I hop"ed that Mr. Pitt would have adverted to "thofe events, and I trust they will yet have "due weight with him; 1 fhall most certain"ly rejoice in any propofition that can pro"mife to lay a basis for the tranquillity and "feulement which are the objects of our com*mon wilbes. "I have the honour to be, &c. (Signed) "PORTLAND." Thomas Grojvenar, Efq. Chairman, eleven o'clock. The Chair to be taken preThe following Members of the House of Comcifely at twelve. Vilcount Bulkel y mons, with others, whofe names we have William Ewer, Efq; Sir Henry Houghton St. ALBAN's TAVERN. Monday, Feb. 2, 1984. At a meeting of the Gentlemen Members of the, Houfe of Commons, who affembled from time to time, with a view to conciliate differences, and to forward an Union of the contending parties in Parliament, the following letters were read: Feb. 1, 1784, Berkeley Square, "Mr. PITT being fincerely defirous that The Meeting, after dining together, ad- there fhould not continue any obftacle in journed to Monday, the fecond of February," the way of fuch an intercourfe as has been VOL. VI. Feb. 1784. M wished "wished for, regrets that it is not in his power to fuggelt expedients to remove the dithculties felt by the Duke of Portland. "He does not understand precifely what is "the middle way which his Grace feems to "allude to; the events in the two years to "which his Grace refers, appear to Mr. Pitt "to have been only modes of refignation, and "fuch a meafure in order to enter into a ne gotiation, is what the prefent Ministry as has been already declared cannot agree to, "whenever any expedient is directly flated, "Mr. Pitt will be happy to give every expla "nation upon it." Devon Houfe, Monday Morn. 2 Feb. 1784. "I very fincerely regret, that the expedi "ent to which I referred theuld be thought "unapplicable to the difficulties I had flated. "I certainly fuggefted it as a mode of refig"nation, but as a mode of refignation the leaf embarraffing to Government in the or"dinary functions of office, and at the fame 46 time as a proof of a di pofition to coníu t "the honour of the Houfe of Commons, as "it ftands pledged by the Refolution of the 6th of January. This laft is a preliminary, "which as a friend to the fpirit of the con"Atitution, I muft think myfelf bound inva"riably to require. "With refpect to myself, I am willing to "hope that I have not been mistaken in the "conception 1 formed of your withes, by "fuppofing that it was with Mr. Pitt that you were defirous I fhould have a liberal "and unreferved intercourie, and not with "the head of an Administration, to which I 66 was merely to bring an acceffion of strength. "But Mr. Pitt's me ffage places him in ano"ther chara&er; and your own good fenfe will readily fuggeft to you, that it was impofiible for me to fuppofe that your expecta❝tions extended to a confidential conference "with him, as the reprefentative of the pre"fent Administration. "If I had done this, I muft have fallen in your esteem, (which, I affure you, is a ve"ry ferious object to me) as I should have "thewn myfelf infenfible of what is due to "the Houfe of Commons. "I have unrefervedly fubmitted to you my "ideas of the extent of your expectations. In "conformity with thofe expectations, (Mr. "Pitt having uniformly declined to fuggeft any expedient on his part) I took the liver66 ty of fuggefting an expedient, which I "thought might put us into a fituation, in "which the intercourfe you wifhed night "take place with propriety. "I thall be happy to find that my propof"tions have met with your approbation; but, "in every grant, I hope that my anxiety to "merit the partiality you have fhewn me, "will entitle me to its continuance. "I have the honour to be, &c. St. ALBAN's TAVERN. At the Meeting of the Gentlemen, Mem- "That whatever may be the iRue of the "prefent contest between the two parties in "the House of Commons, we will fenoly "perfevere in our endeavours to effect the be "ject of this Meeting, which has been un"nimoufly approved and adopted by the Houfe "of Commons; namely, the procuring a "firm, efhcient, extended, united Admin"ftration, entitled to the confidence of the pe ple, and fuch as may have a tendency "to remove the unfortunate divifions and diltractions of this country." 46 Adjourned to Monday, twelve o'clock. Feb. 9. At twelve o'clock, there was ano ther meeting, which is the fifth, of the inde. pendent Members of the Houfe of Commons, at the St. Alban's Tavern; Mr. Grofvenor, Member for the City of Chefter, in the Chair. The Gentlemen of the Committee, after the minutes of the feveral former meetings were read, made report of another conference held with Mr. Pitt on the fubject of an union of parties; but as the Duke of Portland refufes to treat while Mr. Pitt continues in office, the negotiation is fufpended. The present flate of parties in the nation was then very generally canvaffed, and it was refolved that the prefent meeting should continue to be held once a week, at least, during the hitting of Parliament, in order to watch any period that may prefent, of forwarding fuch an union as feems to be abfolutely neceffary at this parti cular juncture, and to recommend it in their places in Parliament. As the Houfe of Commons met at two o'clock, they broke up fool, and went down to Westminster to attend parliamentary bufinefs. There were about fifty Members prefent, including the Chairman and Gentlemen of the Committee. Conclufion of the First Report of the Committee on Illicit Trade. Conclufion of the first report of the Committee appointed to enquire into the Illicit Pratiices now ufed in defrauding the Revenue of this Kingdom, and the mufi effectual Mribods of preventing the fame; and to report the fame, with their Opinion thereupon, to the House. · [For the first part of this Report fee lafl Menth, CA N DLE S. and fubje&t to great frauds : being a manufacture capable of being conducted fo as to efcape efcape obfervation.--The whole making of candles may be perfected, even by the entered dealers, in the face of one night; at which feafon the officers have by law no right of admittance without a peace officer. Among the various modes of fraud, it is faid to be not unufual to give notice, as required by law, to make a certain number of cindles: The illicit trader then makes half the number of candles, and keeps the other cottons on the rods; if the officer thould not come, the manufac tarer carries off the half, and fpreads more cottons: but if the officer comes, a not ce having been given, the operation is to be confidered as in its regular procefs, and the manufacturer proceeds to complete the propofed quantity. The indulgence which author zes private perfons to compound for this duty is allo fa d to be much abused, particularly in Wales, where large quantities are fraudulently made and difpofed of by compounders, to be ufed ip collieries, and other extenfive works. The making of wax candles is reprefented to your Committee to have fallen fo much into the hands of clandeftine manufacturers, as to endanger the lofs of the whole duty, and to make it extremely difficult for the honeft manufacturer to maintain his butinefs. SOA P. -The extent and importance of this branch of revenue will appear from the account of the quantities of foap charged with duty for the years 1773, 1774, and 1775, compared with 1781, 1782, and 1783; the wing the amount of the additinal duties in the last period, and diftinguishing each doty. No duty is chargeable upon this commodity till it has been perfected in the coppers, and run into the frames in which it is cooled, and cut for fale. The law provides ftrict regulations for fecuring the covers and furnace doors of the coppers; but they are fo easily evaded in the absence of the officer, that great quantities of foap are fuppofed to escape the payment of duty, more especially in the night, when the officer can have no admittance without the affistance of a peace officer. It is farther represented to your Committee, that an allowance being made of ten per cent. for a fuppofed wafte in the fcrapings and cuttings when the foap is taken from the frames, is turned into a great abufe ; very confiderable quantities of foap-fcraps, as they are called, being thus collected and fold at a low price, for the use of the different manufacturers, for which in fact no duty has been paid. This operates peculiarly in favour of the woollen manufacturer: all the duties on twelve pounds of foap amount to 25. 3d. of which the woollen manufacturer is permitted to draw back Is. 7d. and this drawback is given un proof or affirmation of the quantity of foap ufed, and without requiring any proof that fuch foap has actually paid duty.-The confequence is, not only the foap is fold, to a great amount, that never paid duty, but that a drawback of duty is given on that very foap. PAPE R. The revenue refulting from this article has been confiderably improved by a late Act of Parlament; yet feveral inftances, in defiance of that Act, have already occuried, both in counterfeiting the ftamp directed to be put upon the cover or outfide wrapper, and in ufing the lame cover a fecond time The duties on painted or ftained paper are laid to be well fecured; excepting only, that, a long credit be ng given by law, fome indigent perfons have made entry as paper flainers, and, having perfected and fold a confiderable quantity of that article, have abfconded before the doty became payable. PRINTED SILKS, CALLICOES, AND LINENS. Severe penalties are provided by law to prevent the forging of the Excife Stamp, upon which the fecurity of this duty depends; but abofes a pear, from late information, to be prevailing in thefe articles, to the great detri thent of the revenue. Officers have been fent from the Excife into the manufacturing countries, for the purpose of enquiring into thefe frauds; and it appears from their Reports that fome of the manufacturers conceal their goods in uwentered places; others mix them with goods already flamped; and others to deceive the officer, imitate his pozrelsive marks, called the frame marks. The linens and cal licors, which thus evade the duty, arrive at laft into the hands of linen drapers and others, either without any stamp, or with a counterfeit one. LICENCES TO RETAIL SPIRITUOUS LIQUORS. The laws which inflict penalties on perfons who retail fpirituous liquors without licence, are greatly evaded, more elpecially, and for obvious reafons, in the maritime counties:-This arifes from a popular prejud ce which prevails againth informers in matters of revenue. An obfervation which applies equally to the dealers in tea, and other articles, in which the regulation of licences is adopted. COACHES, &c. The omiffion of entering carriages is parti cularly reprefented to your Committee in the inftance of ftage coaches, and other carriages for hire. This bufinefs is ufually carried on by perfons in partnership, refiding in differenc and diftant places. The number of carriages requifite are known to be very confiderable; bui, as they are continually paffing upon the roads, and not more than one or two are seen together at the fame place, and are nearly alike in colour and every other mark, the enty of one or two in fact covers all that belong to one company. The duty on poft chaifes is much evaded by the fame means. It is alfo notorious, that great numbers of private per fons omit the entry of their carriages. SERVANTS. The grofs and evident difregard of the laws M2 refpeding refpecting this branch of revenue will fufficiently appear by remarking, that its net prodace in the year, ended at Michaelmas, 1783, was lefs than 47,000l. and confiderably below its produce in former years. Your Committee, conceiving it to be the intention of the Houfe, that they should ap ply their first attention to the illicit practices ufed in defrauding the great and principal articles of revenue, will not enter farther into a detail of more minute circumftances which have been represented to them; but the reports which they have received from the Commiffioners of the SALT OFFICE Seem to merit fome attention. The net revenue refulting from the falt duties, was, in the year ending at Michaelmas, 1782, 381,899. and in the year ending at Michaelmas, 1783, only 251,9941. though a new additional duty had taken place, to the amount of 42,4191. 16s. 6d. halfpenny. By an act made in the fifth year of Queen Anne, and by an act of the twentieth year of his prefent Majesty, the exporters of falt to Ireland and the Ifle of Man, upon producing fuch a certificate as is by those laws required, from the collector and proper officers of the port or place, in Ireland and the Ifle of Man, of the quantity of white falt or rock falt there landed, are entitled to an allowance of four bufhels for every forty bushels of white falt, and two bushels for every forty buthels of rock falt, put on board in England, in order to be exported to Ireland or the Isle of Man, in confideration of the ordinary wafte in the carriage thereof; which allowance, being contiderably more than the real waffe amounts to, has been the occafion of many frauds, to the pre. judice of this revenue by clandeftinely re-landing great part thereof on the coafts of England and Wales, in its paffage to Ireland. There are great fums of money drawn back out of the duties on falt in England, by debentures for falt exported from thence to Ireland; which falt is shipped off again from Ireland, and fraudulently brought into England and Wales, as well as great quantities of falt of the produce or manufacture of Ireland, in fmall boats and in bags, taken in under the Irish act of parliament, of the fifth year of his prefent Majelly's reign, chap. 16, fest. 37, upon pretence of its being to be made ufe of in the curing of fish at fea, or in fome harbour, port, or creek in Ireland, to the very great injury of the revenue in England, and of the fair trader; as falt which has paid the duty will not, fell in places that are fapplied with falt thus clandeftinely brought in, and this is an evil tha every year increases, notwithstanding all the care and vigilance of othcers to prevent it. Salt made in Scotland is frequently found in poffethon of pertons who live near the borders of that part of the kingdom; and, if discover ed by the officers of the falt duties, the per fons in whose custody or poffeffion the fame is found, pretend that the fame doth not belong to them; fo that the penalties laid by the act of union on the perfons who brought the fame out of Scotland by land, cannot be inflicted on them. By an act made in the eighth year of his prefent Majesty chap. 25. foul falt is permitted to be deliveed from the works, upon paying a duty of four pence per bushel, to be used for the purposes of manure only, under the pe nalty of fixty pounds; notwithstanding which it was found that great quantities, that had been purchased under pretence of being used for manure, had been used by foap boilers and other manufacturers, who otherwite meit have uted clean falt, by which the revenue had greatly fuffered; and therefore, by an act made in the 22d year of his prefent Majefty, chap. 39, reciting, that, notwithstanding the rettrictions in the faid act, abuses had been committed, it was enacted, that foul falt, before it thould be delivered from the works, fhould be mixed with common chimney coalfoot, in the proportion of two buthels to one hundred bushels of fuch falt, under a penalty, on fuch perfon or perfons as fhould prefume to remove or carry away fuch foul falt, without having been to mixed with foot ; but great quantities of foul falt, though mixed before do livered from the works, will continue to be used by foap boilers and others, to the very great prejudice of the revenue and fair trader. The Commifoners of the salt duties further report, that they have almost weekly sccounts, particularly from Wales, of officers feizing mall quantities of falt brought from Ireland in bags, and fometimes of the vesels bringing fuch falt. In the former inftance, the officers are ufually directed to condemnation of the salt, before the Justices of the Peace in the county, as well as for the hories carts, and carriages, made ufe of in conveying the fame; and in the latter cafe they generally proceed in the Exchequer, as alfo where the quantity of falt happens to be large; the moiety of all which feizures are regularly a counted for to his Majefty, by the feveral collectors. The Commiffioners know of no fradulent manufacture of falt, within Eng land, The great difference between the payments into the Exchequer, in the years ending September 1782 and September 1783, was owing to the bill for laying an additional duty upon falt being fo long depending in the House of Commons, and not taking place till the 22d June 1782; of which the traders in falt took the advantage, and laid in very great flocks; the duty whereof, in the quarter ending the 5th July, amounted to 135,000, and upwards; a fum exceeding by 60,000l. more than might be expected to arife in that quarter, befides a confiderable increase in the preceding and fuc ceeding quarters; which fum being taken from the total of that year, and added to the fol lowing year, will make a difference of 120,000l. Your Committee have annexed an account of the feveral duties and charges, or deductions, now affecting every species of falt; Specifying the dates, particulars, and totals, of the feveral duties affecting each fpecies refpectively; and alio totals of the net prodace of the feveral duties, from Michaelmas 1782 to Michaelmas 1783; which are in the Appendix. The Commiffioners of the STAMP DUTIES report to your Committee, That, with refpect to the general ftamp duties, they know not of any frauds or illicit practices therein, except in the articles of newlpapers, almanacks, and export cards; in all which the revenue is much injured. As to the two first, by their being printed without ftamps, and dispersed through the kingdom in that ftate; and the latter by being relanded after bond has been given for their due exportation, duty free. That the pott-horfe, &c.duties are also greatly evaded by various frauds and devices, owing to the want of proper cheeks and regulations upon the postmasters, and other perfons concerned therein. That the act of last session, granting a duty on certain medicines, and the venders thereof, though in some respects incomplete, merits attention, as an object of revenue that may admit of much extenfion and improvement. Your Committee subjoin, in the papers hereunto annexed, (in Appendix No. 14.) the grofs and net produce of the duites under the care of the Commiffioners of the ftamp duties, for one year, made up to the tft day of Auguft 1783; and alfo, the particular amount of fuch of the faid duties, the knowledge of which the Commiffioners thought would be moft conducive to the object propofed to your Committee in their enquiry. It was the with of this Committee to have included in this Report fuch information as may be collected from the Commiffioners of North Britain, but we have not yet received the Report of that Board purfuant to our requifition. Your Committee have had it alfo in their contemplation to enquire into the frauds practiked in the gret abuse of drawbacks and bounties and into many of the inferior practices used in detranding the Cuffoms; but they reterve all thefe and other matters, to be flated as a fupplement to this Report; in the mean time they have ufed every means in their power to collca information, and to form opinion upon means of prevention. This part of their task, however, is not only extenfive, but difficult in an extreme degree: they have made fome progrefs in it; and, when it is considered that their appointment took place only on the 27th of November, they trust that the juffice of the Houfe will not be diffatisfied with their induftry and earnestness in the discharge of the duty committed to them. Your Committee must have recourse also to the candour of the House; and if, in the rapid purfuit of fo extenfive. an enquiry, they thould have fallen into errors and inaccuracies, they must be permitted to plead their defire to bring the general result of this part of their enquiry into the earliest confideration. For the farther information of the Houfe, your Committee have fubjoined An account of the amount of the grofs and net produce of excife on tea, brandy, rum, and other principal articles, for a period of three years, from the 5th of July 1772, to 5th of July 1775, compared with a like account for a period of three years, from 5th July 1779 to 5th July 1782; diftinguithing each article, and the amount : in Appendix, No 15: And alfo, An account of the quantities of tea, rum, and British spirits, exported for the like periods in Appendix No. 16; And also, A comparative account of the grofs amount of the duties of excife for the years 1772, 1773, 1774, 1775, 1776, and the years 1779, 1780, 1781, 1782, and 1783; diftinguithing each duty and the drawbacks for exports on each in Appendix No. 17: And alfo, An account of the annual imports and ex ports into and from Scotland, of tea, rum, foreign fpirits, wine, tobacco, piece goods, India goods, and other principal articles, from 1769 to 1773, and from 1778 to 1782, inclu five: and the total duties of each of the faid articles and the drawbacks allowed therton, with the variations in the faid duties, from 1769 to the prefent time: in Appendix No. 18: And alfo, An account of the statement of the feveral duties of custom now affecting any article, the annual produce of which is not less than ten thousand pounds; fpecifying the particulars and totals of the feveral duties upon each article respectively, in Appendix No. 19: And aifo, An account of the veriation of duties specified upon the feveral articles within mentioned, from Christmas 1762 to Christmas 17823 in appendix No. 20: And alfo, An account of the annual imports of cambricks, coffee, and sugar, into England, from 1769 to 1773, and from 1779 to 1982, inclufive, with the duties paid thereon, in appendix No. 21 And alfo, An account of the annual exports of ditto, for the fame periods, in appendix No. 22: And alfo, An account of the annual grofs produce on the duties arifing upon Eat India goods imported into England, from 1769 to 1773, and from 1778 to 1782, inclufive, in appendix No. 23. Upon the whole refult of this part of their enquiry your Committee, meaning to pro |