11) Less than one-twentieth of the dutiable imports from Great Britain pay over 30 per cent, while more than half of those from the United States pay that percentage.

(12) About $50,000, or one-sixteenth, of the dutiable imports. from Great Britain are taxed 35 per cent and upwards; while over $1,500,000, or more than one-half, of those from the United States are so taxed.

(13) Practically, all the dutiable imports from Great Britain come in under 35 per cent, but less than half of those from the United States come in under that rate.

(14) Less than $6,000, or but one five-hundredths, of the dutiable imports from Great Britain pay rates above 50 per cent; while nearly $1,000,000, or one-third, of those from the United States pay such rates.

(15) One-twentieth of the imports from the United States pay over 663 per cent; nearly one-thirtieth pay 165 per cent.

These comparisons could go on ad infinitum, but the above are sufficient for all practical purposes of illustration.

The next tables, showing the preferential treatment of English goods, give the principal imports (above $10,000) from both countries, arranged in order of percentages. The double percentages

Now, it is claimed by those who defend the tariff of Jamaica that the food stuffs are the heavy imports, and therefore the large duties are put on them to get the revenue. These claims would undoubtedly be a good defense if they were consistent with facts; but I think I shall show by some other comparisons that they are not consistent, and that the revenue could be as well raised without burdening food stuffs so heavily. To do this, I shall first show some of the principal imports from Great Britain and the United States, in order of their value and percentages:

Some of the questions which naturally present themselves upon this schedule are: If the revenue is to be raised from the heavier imports, how is it that flour pays three times as much as cotton manufactures pay; salt fish and bread and biscuits so much more than apparel and slops; pitch pine double as much as boots and shoes and haberdashery and millinery; kerosene ten times as much. as iron, woolen, and miscellaneous manufactures; corn meal and butter almost half as much again as condensed milk; salt beef twice as much as hardware and cutlery and considerably more than soap; cotton-seed oil, white pine, and horses, mares, geldings, and mules. so heavily, and cement so little; hams and oats more than straw hats; butter substitutes, pickled fish, and cheese vastly more than pickles and confectionery; cheese and shingles more than earthenware and silk manufactures; potatoes, corn, and lard substitutes more than saddlery, felt hats, painter's colors and materials, and linen manufactures?

If the idea is to tax the laboring population (mostly negroes) through duties on food stuffs, why do flour, bread and biscuits, lumber, butter, animals, hams, pickled fish, cheese, shingles, etc., pay such high duties? Certainly, those people do not use such articles.

This tariff almost without exception levies enormous duties on the necessaries of life and allows the luxuries to enter at low rates.

Haberdashery and millinery, iron, woolen, silk, and linen manufactures, hardware and cutlery, cement, hats, confectionery, saddlery and harness, etc., come in at a low rate, while almost every provision pays an enormous duty. Almost the entire bulk of the former is used by the better classes, who can afford to pay a heavier duty, and would pay it, rather than do without the articles. This tariff also levies enormous duties on articles that are admitted into Great Britain free or at a low rate. Recently Mr. Thomas McNish, a well-known merchant in Kingston, published several letters on the subject of this tariff, and I think the facts mentioned by him are well worth embodying in this report. In a letter to the British commissioner, Sir David Barbour, he gave a table of duties on twentytwo items necessaries or plain food stuffs-levied in Great Britain, Barbados, and Jamaica, and the contrast is startling. He shows that the British workman, with an average of 20s. to 30s. wages per week, gets all of these articles free, with the exception of tea, while the Jamaican, with an average of 5s. per week, pays enormous duties. Here are his figures: