In devising the means of answer ing these charges, he felt that he was placed in a situation more disagreeable than any person who had preceded him in his office, had experienced. At a time when the country was labouring under very considerable difficulties, he was obliged to call upon her for annual duties to meet the charges which he had just stated. To understand perfectly the exertions which Ireland was required to make, it was only necessary for the committee to call to its recollection, what Great Britain had provided in the present year, and to contrast her contribution with that of Ireland. It would be found that Ireland was, at the present moment, charged with fresh impositions to the amount of upwards of 600,000l. He was aware, that it was the opinion of some gentlemen, that the system recently introduced in this country, might apply, in a certain degree, to Ireland; and that recourse might be had to the sinking fund. But, however this might be demanded, by the hope of avoiding fresh and onerous burthens, yet, the arguments applied to the principle in this country, could not be applied to Ireland in an equal extent. It had been his principal wish, in the taxes which he had already the bonour to propose, several of which had met the concurrence of the House, and the sanction of parliament, to press as little as possible on the lower classes of the community; and to avoid bearing on those great sources of prosperity, which were absolutely necessary to the well-being of a rising country. To have pursued a contrary line, in a country deficient

in resources, and possessing no great capital, would be the means of defeating her prosperity, and rendering ineffectual those burthens which were imposed on her. He had already stated, that the charge for the loans of the present year was 595,8391. He would now proceed to lay before the committee the means by which it was intended to meet that charge. He had already submitted to the House a proposition for the further increasing the rate of the custom duties in Ireland; that increase was 25 per cent. which was estimated to produce 77,3261. The increased duty of 12s. 9d. per 100lbs. on tobacco, was estimated at 43,7221. The additional duty on coffee, 1,900. The increase of one-third of the difference between the British and Irish duties on foreign wines 40,565l. These, with one or two other alterations in existing taxes, formed an aggregate of 265,000. It had been argued, at the time when he first proposed these alterations, that it was not possible to calculate on some of the articles so accurately as on others; but to prevent any disappointment which might be apprehended from that circumstance, care had been taken to lay the estimate as low as possible. At the same time, he did not think it could be fairly admitted, because a tax in the first instance had not reached the estimate, that therefore it would always continue unproductive. In the present instance, the sum likely to be produced by the additional duties was very considerably under-rated in the estimate, and it was very probable that the amount of the taxes generally would cover any diminution apprehended in

particular items. The next duty was that which had already passed the House, the addition of 3s. per barrel on malt, the produce of which was estimated at 115,000l. The right hon. gentleman here entered into an elaborate detail of the data, on which he founded his assumption that this additional tax would produce the sum specified; particularly as it was accompanied by certain regulations with respect to the malt made use of in the distilleries. The next duty he had to notice, was one to which, if he could judge from the general leaning of the House, he could expect no opposition; he alluded to an additional duty of sixpence per gallon on spirits. It had been argued, that 3s. having been imposed on each barrel of malt, there should be a corresponding duty laid on spirits. He did not think that the addition of sixpence per gallon could materially affect the interests of the distiller; at the same time he was assured, that an increase of duty on the distilleries was a measure which parliament ought not, and would not, in the present posture of affairs, be anxious to oppose. The amount of this additional duty on spirits, calculated on 4,400,000 gallons, a less quantity than was ever known to have been distilled in any one year, would be 110,000l.

He believed the consumption of spirits to be more than of twice the amount upon which he had made his calculation, and he did not despair if parliament would arm the executive government with sufficient power to put down the evil of illicit distillation, and if those, the best guardians and enforcers of the laws, the gentlemen

of the country, those resident amongst the people and the most interested in the preservation of the public morals and the public peace, would lend their aid fairly to its suppression, he did not despair, while they would be providing best for the happiness, as well as they would promote most the industry of the people, of obtaining from the distillery in the ensuing year, a greater revenue than it has ever yet yielded to the state. It was known to those members for Ireland who had sat on the committee above stairs, and he was anxious to re-state in the House, that assurance he had given them of the anxious wish of the government to accompany any strong measures which might be recurred to, to get rid of the pernicious practice of private distillation, by provisions for the encou ragement of small stills throughout the country, and he hoped that the indulgences which he meant to extend to them by bringing the market home to the neighbourhood, and the door, as it were, of the farmer, would take away the inducements to this practice, while the enforcement of the law would punish its violation, if the practice should continue to prevail; upon this subject, however, he would not say more; he would wait until the proper time for the discussion of this point should arrive, and he had the satisfaction of thinking, that he had the almost unanimous support and sanction of the representatives of Ireland to the measure which the committee had instructed him to introduce. The next duty he had to state was one to which parliament had already acceded, that was the argumenta

He had laid before practical persons, conversant in calculations, several of these proposed duties, and they had estimated their produce at a much greater amount than he had taken them at. Having thus stated to the committee the taxes intended to be raised, it would not be amiss to compare the general state of Ireland at the present day, with that of former years. Those, he believed, who were acquainted with the state of Ireland, and the nature of her resources, and who considered the calls which had been made upon her since the Union, could not suppose it possible for that country to have made greater sacrifices than she had done, during the period which had elapsed. Still, however, she had increased in prosperity, as might be perceived by a cursory view of the documents which he held in his hand. VOL. LV.

£.610,000

In 1802, the year immediately subsequent to the Union, the nett produce of the revenues of Ireland (the customs and excise being taken together) was 2,169,4667. In 1810, the customs alone amounted to 2,508,9187.; being 300,000l. more than the amount of the customs and excise in 1802. In 1811, the nett produce of the customs amounted to 1,555,663.; in 1812, to 1,838,6531.; and in 1813, to 2,157,5911.; being as much as the whole amount of the customs and excise in 1802. The whole statement produced this result, that the nett revenue of Ireland, which in 1802 was 2,441,3857., had increased greatly, taking the average of the four last years, of which the year 1811 was remarkable for the number of defalcations.-The year 1810 produced 4,335,016.; 1811, 3,678,7147.; 1812, 4,241,035l.; 1813, 4,975,000l. Here was an [G]

increase of more than 700,000l. in the present year above that which preceded it, and of 1,300,000l. above the year 1810. With respect to the debt of Ireland, it would be sufficient to state, that the redeemed debt, in 1801, was only 1,000,000l. while in the present year it amounted to 16,886,345l. At the former period, the proportion of the sinking fund to the unredeemed debt, was one to eightyone; while, at the present time, it was as one to fifty.With respect to trade and navigation, they had increased very much in the last

twelve years. Whatever opinions gentlemen might hold on the act of Union itself, however strong the objections which they might have imbibed against it-(objections which he meant not to oppose, for, if he had had an opportunity, he would perhaps also have urged them at the time)still, it was evident, from a comparison of the official value of exports for twelve years preceding, and twelve years succeeding the Union, that they had greatly increased in the latter period.

65,948,000

9,793,000

52,336,000 77,279,000

£.24,943,000

twelve years, unless the country was in a flourishing state, particularly when gentlemen considered what the articles of import were, being principally the consumption of the higher classes of society.

The number of ships which entered inwards in the twelve years

88,336 105,048

£.. 16,712

right hon. gentleman then enumerated the principal articles of ex