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expectations. The abuses in the collec-perty tax in this country was introduced tion of the revenue in Ireland were very into Ireland.-With respect to the Postgreat, but the reformation would be ex-office, it was satisfactory to find some imtremely easy, and he hoped some mea- provement had taken place in the revenue sure to that purpose would be proposed. of it, as, until a late period, it was by far The system of patronage applied to the the worst-conducted department in Irecollection of the revenue, was the cause of land. This revenue was capable of still the evils in this department in Ireland. farther improvement, by such regulations At the time of the Union, no regulation as would expedite the conveyance of letwas made as to the executive power of ters, and thus lead to an increased correIreland. It was well known that, before spondence. A custom prevailed in Dublin, that measure, the patronage of the revenue which could not be justified by any sound was applied to the purposes of parliamen- reason, of detaining all letters which came tary corruption; and since that event this there for the purpose of going forward 12 practice had not been checked. The con- or 14 hours, by having the hour of the arsolidation of the Treasuries of the two rival of the mails fixed at six o'clock in countries was a measure greatly to be de- the morning, and the hour of departure sired, and without this no effectual controul to England or to the interior, late in the could be exercised over the collection of evening. By this regulation, an answer to the revenue. Because the Irish Treasury, a letter written from the country to Engthough intended to serve as a controul, land, or to any other part of the country, was a complete nullity, and was likely to was on an average delayed unnecessarily continue so. The manner in which this twenty-eight hours. If no such regulaconsolidation of the Treasuries would be tion was necessary in Liverpool or Bristol, productive of so much good, would be by where the correspondence was greater depriving the Irish executive government than in Dublin, it could not be wanted of the revenue patronage; the board of there. If, again, the carrying of the mails Treasury sitting in this country, under the between London and Holyhead was reimmediate direction of the first lord of the gulated properly, a saving of six hours Treasury, would exercise all those powers might be made on each journey, without in regard to patronage and controul, as it requiring the mail to travel faster than the exercises them here, and would allow the usual rate of seven miles an hour. These several boards of revenue in Ireland to regulations would be highly beneficial to appoint, promote or dismiss their officers, the mercantile and other interests, and, at in the same way the boards here are al- the same time, productive of a great inlowed to do. It was absurd to consider crease of revenue.-On the subject of the the Irish boards responsible, or capable of Spirit duties, it was desirable the discrecollecting the revenue, so long as the in- tionary power which was vested in the terference of the Castle in all the patron- commissioners of excise, to grant or reage prevailed. If the taxes in Ireland fuse licences, should be taken away, and were well managed, they would not only that, in regard to the establishing of small meet the joint charge on that kingdom, stills, the large ones might be protected, by but leave a surplus to be applied to the providing, that no small still should be set assistance of the English revenue.-As to up within a prescribed distance. No comthe tax on powers of attorney, as it was to plaint was now intended to be brought amount to one per cent. on the sum to be against the commissioners for any partireceived, when it exceeded a certain cular act of theirs, though many had ceramount, and as the power was necessarily tainly been made; but such a discretionary renewed yearly, it would, in effect, amount power over the capital and industry of the to a property tax of one per cent. on those country ought not to have existence any Irish landlords who did not collect their where, it being the unquestionable right own rents a trouble which no landlord of every man to employ his money and would give himself, as in that country it his labour in whatever way he thinks was not possible, as in England, to call proper, subject to no other restraint but the tenants together on a certain day, to that of clear and unerring legislative rereceive the rents from all. Besides, it gulations. The hon. baronet concluded would be utterly impossible to collect this by stating, that what he had said in regard tax, unless regulations were enacted to to the necessity of a general and immeascertain every man's income, and unless diate reform in the financial system of the whole system of collecting the pro- Ireland, was of extreme consequence to

the people of that country: for, if no such | animadversion upon particular taxes, the reform took place, then the necessity right hon. baronet observed, that no suffiwould exist in the next session of imposing cient controul with respect to taxation, new taxes adequate to produce a no less could ever exist in Ireland, until the additional revenue than 2,400,000l. If a financial was separated from the political proper reform was effected, as it might department. What would be the case in very easily be, simply by assimilating the this country, if the management of the practice of Ireland to that of this country, finances was committed to the Secretary of then such a heavy burthen might be en- State, instead of being vested in the Treatirely avoided. sury? Yet, in Ireland, although by a special Act in 1795, the management of the finances was committed to the lords of the Treasury, the whole was undertaken by the secretary of the lord lieutenant, who was generally a person very little acquainted with the affairs of Ireland. The right hon. baronet, adverting to the fourteen Reports before the House, from the commissioners of enquiry, with respect to the collection of the revenue in Ireland, pronounced a high compliment upon the industry and integrity of those commissioners, and stated his intention, early in the next session, to bring forward certain propositions, founded upon the recommendation of this commission. He also stated his intention, unless the measure were taken up by government, to move for the appointment of a commission to enquire into the expenditure of the Irish revenue, which commission would, he hoped, be found to imitate the example of the commission to which he had alluded.

Mr. Peel denied that ever, to his knowledge, an improper use had been made of the revenue patronage, and called on the hon. baronet to produce any instance of the kind. One instance had been formerly adduced in the case of Mr. Beauchamp Hill, but whether or no this was a case of an improper use of the revenue patronage, he did not know, as the facts alluded to took place long before he held any office under the Irish government. As to the tax on the powers of attorney, it would tend to produce the residence of the landlords, which was one of the things most desirable in Ireland.

Sir John Newport observed, that the legacy tax would have produced at least double the amount stated by the right hon. gentleman, if that tax had been properly collected. But that it was not so collected was matter of notoriety; for the report of the officers employed to collect the tax, as to the penalties incurred respecting this tax, was laid before the proper board in Ireland, and never attended to. This fact was made known to a committee above stairs, and the late chancellor of the exchequer (Mr. Perceval) expressed his astonishment that any public board should so far have neglected its duty. But the neglect was to be accounted for; some Irish judges and counsellors of the public boards having been among the defaulters, and hence the penalties reported by the proper officer were never enforced. This circumstance, however, having occurred antecedent to the appointment of the right hon. gentleman (Mr. Fitzgerald) was not attributable to him. This was not the only instance in which the collection of the Irish revenue was neglected, for he could cite instances of similar neglect, and such neglect could not be wondered at. He had lately heard of an Irish board, meant to be efficient, at which only one commissioner attended for some time, and this commissioner actually declared his intention to resign, stating that he accepted the office only because his father told him it was a sinecure. After some

Mr. W. Fuzgerald vindicated the conduct of the board of excise in Ireland, which was, he maintained, entitled to the highest praise for its zeal, energy, and attention to the public service.

Sir J. Newport recommended the peculiar attention of the excise board to the encouragement of small stills, as the best system for watching and guarding against illicit distillation.

Mr. Wynn deprecated the imposition of any absentee tax, with respect to Ireland, and quoted the authority of Mr. Burke in support of his opinion.

The several Resolutions were then agreed to.

IRISH ASSAULTS' BILL.] Mr. Peel rose to move for leave to bring in a Bill, to render more easy and effectual the redress of assaults in Ireland. He said, the object of his Bill would be to induce persons, who had suffered violent assaults, to appeal to the law for relief and protection, by enabling them to procure it more immediately, and without expence. The Bill would comprise two material altera

tions in the law: the first would enable the persons assaulted to bring their case before the assistant barrister, at the quarter sessions. The second would empower the judge or the court, at their discretion, to allow a compensation for expences to the prosecutors.

Sir J. Newport seconded the motion. Mr. Wynn suggested, whether it would not be proper to pay the expences out of a county fine, instead of making the person convicted of the offence liable for them.

Mr. Peel thanked the hon. gentleman for his suggestion. There was, he believed, no county fines in Ireland, but the sum might be levied upon some similar principle. Perhaps the offender having ultimately to pay the expences, would be an additional security against the commission of the offence.

Leave was given to bring in the Bill.

REPORT ON WEIGHTS AND MEASURES.] Sir George Clark presented the following Report:

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The SELECT COMMITTEE, appointed to enquire into the original standards of Weights and Measures in this kingdom, and to consider the laws relating thereto, and to report their observations thereupon, together with their opinion of the most effectual means for ascertaining and enforcing uniform and certain standards of Weights and Measures to be used for the future, and to whom were ferred the Reports, which, upon the 26th day of May, 1758, and the 11th day of April, 1759, were made from the Committee appointed to enquire into the original standards of Weights and Measures in this kingdom, and to consider the laws relating thereto; and also the standard Weights and Measures referred to in the said Reports; have examined the matters to them referred, and agreed upon the following Report:

Your Committee, in the first place, proceed to enquire, what measures had been taken to establish uniform Weights and Measures throughout the kingdom. They found that this subject had engaged the attention of parliament at a very early period. The Statute-book from the time of Henry the 3d, abounds with Acts of parliament enacting and declaring that there should be one uniform Weight and

Measure throughout the realm; and every Act complains that the preceding statutes had been ineffectual, and that the laws were disobeyed.

The select committee of the House of Commons, which was appointed in the year 1758, to enquire into the original standards of Weights and Measures in this kingdom, and to consider the laws relating thereto, made a very elaborate Report on this subject, in which is contained all the information that is necesary with regard to the enquiry into what were the original standards of Weights and Measures. The committee of 1758, first give an abridged state of the several statutes which have been enacted relating to Weights and Measures,-1st, so far as they establish any Weights or Measures, or standards for the same; and 20, so far as any means, checks, or sanctions are provided to compel the use of the established Weights and Measures, or to punish disobedience. The committee then point out what appeared to them to be the principal causes which had prevented the attainment of that uniformity, so much These are stated to be the want of skill in and so wisely desired by parliament. the artificers, who, from time to time, made copies of the standards kept in the Exchequer; and as these imperfect measures were again copied from, every error was rendered it difficult to know what was multiplied, till the variety of standards the real standard, or to apply any adequate remedy.

In the second place, the multiplicity of statutes made on this subject, many of which are at variance with others, and in many of which there are partial exceptions of particular counties, and particular appeared to the committee to be the prin articles, from the operation of the Acts, cipal cause of the various errors which were every where found to prevail.

Upon an accurate comparison of the various measures preserved in the Exchequer, and which are directed to be used for sizing and adjusting all other measures, they were found to differ materially from each other, and yet (the committee observe) as the law now stands, all these measures must be understood to contain the like quantities, are equally legal, and may be indiscriminately used.

Of these various measures, the committee recommend the adoption of the ale gallon of 282 cubical inches, and to abolish the use of all the others. They also

recommend that the troy pound should be the only standard of weight. Though your Committee agree entirely with the Report of the committee of 1758, that there should be only one gallon for measuring all articles whatsoever, and only one denomination of weight, yet they cannot concur, for reasons which will be hereafter stated, in the selection made by that committee in appointing these standards.

This Report was agreed to by the House; and in the year 1765, two Bills were brought in by lord Carysfort, who was chairman of the committee of 1758, for the purpose of carrying into effect the resolutions of that committee. These Bills were severally read a first and second time, and committed; and the Bills, as amended by the committee, were ordered to be printed on the 8th day of May. Parliament was, however, prorogued in that year, on the 25th day of May; and these Bills, which (as far as can be collected from the Journals) were approved of by the House, were thus unfortunately lost. Since that period, little has been done to accomplish this important object. A committee was indeed appointed in the year 1790, but they do not appear to have made any progress, as your Committee have been unable to find any minutes of their proceedings. Two Acts were passed in the years 1795 and 1797, the 35 Geo. 3, cap. 102, and 37 Geo. 3, cap. 143, which empower justices of the peace to search for and destroy false weights, and to punish the persons in whose possession they are found; but no mention is made in these Acts of deficient measures.

Your Committee now proceed to state, what appear to them to be the principal causes which have prevented the establishment of uniform Weights and Measures: and to state the reasons which have induced them to differ from the committee of 1758, in some of their Resolutions. It appears to your Committee, that the great causes of the inaccuracies which have prevailed, are the want of a fixed standard in nature, with which the standards of measure might at all times be easily compared, the want of a simple mode of connecting the measures of length, with those of capactity and weight, and also the want of proper tables of equalization, by means of which the old measures might have readily been converted into the new standards. Some rude attempts seem to

have been made to establish a mode of connecting the measures of capacity with weight. In an Act of the 51st of Henry 3d, intituled, " Assisa Panis et Cervisiæ, it is declared," that an English penny called the sterling, round, without clipping, should weigh 32 grains of wheat, well dried and gathered out of the middle of the ear; and 20 pence to make an ounce, 12 ounces a pound, 8 pounds a gallon of wine, and 8 gallons of wine, a bushel of London."

Nothing, however, can be more uncertain and inaccurate than this method of determining the size of a gallon measure by the weight of a certain number of grains of wheat, which must vary according to the season, and the nature of the soil and climate where they are produced.

In order to obtain some information as to what were the best means of comparing the standards of length, with some invariable natural standard, your Committee proceeded to examine Dr. W. Hyde Wollaston, secretary to the Royal Society, and professor Playfair, of Edinburgh. From the evidence of these gentlemen it appears, that the length of a pendulum making a certain number of vibrations in a given portion of time will always be the same in the same latitude; and that the standard English yard has been accurately compared with the length of the pendulum, which vibrates 60 times in a minute in the latitude of London. The length of this pendulum is 39.13047 inches, of which the yard contains 36. Any expert watchmaker can easily adjust a pendulum, which shall vibrate exactly 60 times in a minute.

The French government have adopted, as the standard of their measures, a portion of an arc of the meridian, which was accurately measured. The standard metre, which is the 10,000,000th part of the quadrant of the meridian, which is engraved on the platina scale, preserved in the national institute, has been compared with the English standard yard, by professor Pictet, of Geneva, and was found to exceed it, at the temperature of 32°, by 3.3702 inches; and at the temperature of 55°, by 3.3828 inches. The standard yard may therefore be at any time ascertained, by a comparison either with an arc of the meridian, or the length of the pendulum, both of which may be considered as invariable.

The standard of linear measure being thus established and ascertained, the measures of capacity are easily deduced from it, by determining the number of cubical

inches which they should contain. The standard of weight must be derived from the measures of capacity, by ascertaining the weight of a given bulk of some substance, of which the specific gravity is invariable. Fortunately that substance which is most generally diffused over the world, answers this condition. The specific gravity of pure water has been found to be invariable at the same temperature; and, by a very remarkable coincidence, a cubic foot of pure water (or 1.728 cubical inches) at the temperature of 5610 by Fabrenheit's thermometer, has been ascertained to weigh exactly 1000 ounces avoirdupois, and therefore the weight of 27.648 inches is equal to one pound avoirdupois.

This circumstance forms the groundwork of all the succeeding observations of your Committee.

Although in theory the standard of weight is derived from the measures of capacity, yet in practice it will be found more convenient to reverse this order. The weight of water contained by any vessel, affords the best measure of its capacity, and is more easily ascertained than the number of cubical inches by gauging. Your Committee, therefore, recommend that the measures of capacity should be ascertained by the weight of pure or distilled water contained by them, rather than by the number of cubical inches, as recommended in the 4th Resolution of the Committee of 1758.

Your Committee are also of opinion, that the standard gallon, from which all the other measure of capacity should be derived, should be made of such a size as to contain such a weight of pure water of the temperature of 56, as should be expressed in a whole number of pounds avoirdupois, and such also as would admit of the quart and pint containing integer numbers of ounces, without any fractional parts. If the gallon is made to contain 10 pounds of water, the quart will contain 40 ounces, and the pint 20. This gallou recommended by your Committee, will contain 276.48 cubical inches, being nearly 3 per cent larger than the gallon or 8th part of the Winchester bushel, as fixed by the Act of the 13th and 14th of William and Mary, cap. 5, which contains 268.803 cubical inches, and the bushel will contain 2211.84 cubical inches, instead of 2150.42. Your Committee are of opinion, that this departure from the corn measure, which is employed in the collection of the

malt tax, and is supposed to be most generally used throughout the kingdom, is justified by the advantages which they anticipate from the change. General uniformity cannot be expected, unless some simple and accurate method of checking the standard measures is adopted; and as the weight of water appears to be the best and most simple method of checking measures of capacity, it is desirable that all minute fractions of weight should be avoided. There will be much less chance of error in weighing the water contained in any measure, if only one or two weights are to be employed, than if a greater number were necessary, which would be the case if fractional parts were required. The difficulty of remembering long fractions is also an important consideration, and would very materially impede the attainment of that general uniformity which is so much desired. If this gallon is adopted, the bushel will contain 80lbs. of water, or 2211.84 cubical inches; the quart 69.12 cubical inches or 40 ounces of water; the pint 34.56 cubical inches or 20 ounces of water: the half pint will contain 17.28 cubical inches (which is exactly th part of a cubical foot) and 10 ounces of water. Any smaller measures might with great propriety be described, according to the number of ounces of water they contained.

Your Committee are of opinion, that the simple connection which will in this manner be established between the standard of Weight and Measures of capacity, will greatly tend to preserve the uniformity of those measures which are found to be most liable to error. They have, besides, been induced to select this size of measure as a standard, both because it very nearly coincides with one of the standard corn mea. sures preserved in the Exchequer, namely the standard pint marked 1602, which contains 34.8 cubical inches; and also be cause it possesses the advantage of bearing very simple relations to the gallon measures, which are employed in measuring ale and wine. The calculations therefore which would be necessary for ascertaining the corresponding duties, which must be charged upon exciseable liquors, would be easily made.

Your Committee will now proceed to state their opinion with regard to the standard of Weight. Although the troy pound is the only weight established by law, yet the avoirdupois pound is so much more generally known and used, that your

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