rage the native growth, produce, or manufactures of certain articles, by granting a bounty on the exportation of these: the principal are corn and linens of various descriptions. In order to extend the fisheries, with a view of promoting our marine resources, bounties are also granted on certain branches of our fisheries. The bounties on silk manufactures, refined sugar, cordage, &c., are to be considered merely as drawbacks of the duty collected on the raw material. The bounties and allowances payable by the excise on exportation, are likewise chiefly granted on the principle of drawing back the duty collected in the first instance. The bounties granted in Ireland on exportation are upon much the same articles as those of this kingdom, viz., on linens, manufactures of silk, refined sugar, &c. The bounties of both kingdoms ought to be put exactly upon the same footing, and, as far as I am enabled to form an opinion of the subject, no objection whatever can be offered on the part of Ireland against this measure.

I now come to the commercial intercourse in foreign goods between the two countries.

The whole of the articles subject to a duty on importation in Great Britain amount to about 1600, of which about 250, on a medium of the last three years, have produced a revenue of £500 and upwards on each. The revenue arising from articles which produce under £500 each cannot be estimated at more than £30,000 or £40,000 throughout all Great Britain.

Ireland imports only a few foreign or colonial articles, viz., pepper, lemons and oranges, salt, raw silk, tea, deals, tobacco, wines, spirits, sugar, coffee, and rum, which produce a revenue of £500 each. By an act of her own legislature, she is bound. to impose the same rate of duty as is chargeable in Great Britain on all colonial articles imported; the list is therefore reduced to four or five articles. The duties on all those articles that do not produce a revenue of £500 on each, ought to be increased to the rate of the British duties. No man in that country can reasonably complain of such increase of rate, when

he reflects that on the consumption of the whole kingdom so small a sum is raised. But, in truth, very few of those articles which in Great Britain are less than £500 revenue, yield in Ireland more than £5 or £10.

In order to render the system as simple as possible, and to prevent those delays and heavy expences often incurred in obtaining drawbacks, I would take the liberty of proposing that the duty should be retained in the country into which the goods are first imported, and that the other country to which they are exported should have credit to the amount thereof. In the case of four or five articles, already enumerated, wherein the rate of duty is higher in England than in Ireland, a drawback would be paid to the exporter from hence, equal to the difference between the British and Irish duties. In all cases, such as tobacco and other articles warehoused, and upon which either a small or no part of the duty is chargeable until they are delivered out for home consumption, all except the warehousing duty (should any warehousing duty be retained) would be collected on importation to Ireland.

Ireland could have no objection to the plan of retaining the duties in the country into which the goods were first imported, as very few foreign articles are imported into this kingdom through the medium of Ireland, whereas the Irish receive the chief supply of their foreign articles from hence, consequently the Irish trader will reap the advantage of having the duty advanced by the British merchant.

Regard should be had in the present arrangement with Ireland to the warehousing system, which has been lately adopted, and which, as soon as docks and warehouses can be prepared, will be extended to all articles of any consequence.

Thus, my dear Lord, I have, in the preceding pages hastily thrown together, taken the liberty of submitting my ideas on the general outlines of the commercial arrangement between this kingdom and Ireland. I have the honour to be, &c., THOMAS IRVING.

OBSERVATIONS ON THE COMMERCIAL ARTICLE (6).

The system is founded on the same principles as the propositions offered to Parliament in 1785, and therefore it will be sufficient to state the outline. It goes beyond the propositions, in advantage to Ireland, in some material points. The propositions were commercially approved by the House; the objection was on constitutional grounds. The object is to open the intercourse as much as possible, and it is to be lamented that the two countries cannot be at once so completely made one as that the Counties of Ireland should be like so many English Counties, and commerce be as free as within the same kingdom, owing to two obstacles, inequality of burdens, necessitating separate treasuries, and countervailing duties.

Protecting Duties for Ireland.

Perfect freedom of trade being an object to contend for, the exceptions to it ought to be as few as circumstances will admit, and the departure ought to cease as soon as the necessity

ceases.

The Article consists of six sections, viz. :

1..The subjects and produce of either country are placed on an equal footing, as to encouragements and bounties. This secures British bounties on Irish linens, sail-cloth, exported for the Navy and merchant-ships.

2. All prohibitions and bounties to cease; and a perfect free export (corn excepted) gives Ireland all her raw materials, coal, bark, hops, tin, salt, alum, wool. England takes off the duty on salt and coals, also her prohibition from wool. Ireland takes off her duty on cattle, hides, contract wool, and linen.

3. Free import, except in the enumerated articles which have been selected as those upon which Ireland would require protective duty, to continue twenty years, the rate to be 10 per cent. ad valorem, or less, where the duty is now less. This

secures to England for ever the perpetual free entry of her linens and provisions.

It also opens the English market to Irish goods.

4. The countervailing duties are merely to equalize with the internal duty paid on the same articles.

5. Goods of either country to be exported to the other, as if direct.

6. Foreign or Colonial goods to be imported through either country to the other, as if direct.

Notes on the Commercial Article (6), by Lord Castlereagh.

1. Places the subjects and produce of either country on an equal footing as to encouragements, bounties, treaties, &c.

2. All prohibitions and bounties to cease, and a perfectly free export from one country to the other (corn excepted).

3. Free import, except on the seventeen articles enumerated in Schedule.

4. Provides for the countervailing duty and drawback; a drawback to be given where a countervailing duty is taken, and for varying the same, vide 5.

5. No duty to be retained on Foreign or Colonial goods passing through either country to the other.

6. Goods of either country to be exported from the other, subject to the same charges as if exported directly.

The system relates merely to the trade between the two

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countries; the Foreign and Colonial Trade will stand as at present. The goods, Foreign or Colonial, passing through either country, will draw back all duty, (half custom and subsidy included), and enter as if imported directly. It follows the principle of the commercial propositions which were approved commercially, and lost upon the constitutional question. It would be most desirable, so soon as the Union shall take place, that the two countries should stand as if they never had been separate; that the Counties of Ireland should be like so many English Counties, that goods should pass from the one to the other without interruption. This, rendered impracticable, in the first instance, by the unequal burthens of the two countries, this causes unequal excise, which requires to be countervailed. Also, so long as the countries have separate Treasuries, it is reasonable that the consuming country should levy the duty on the article, and not the exporting country, as then the article is sent out free: it must pay, on entry, a duty equal to any internal duty levied on the like article in the country importing it; the necessity for countervailing duties, were no duties drawn back, would be confined to England; but, as internal duty is to be drawn back, Ireland will also require it.

Another obstacle to a perfectly free intercourse arises in this kingdom from the inferiority of many of our manufactures, which have been in the habit of receiving and still require a protecting duty. British manufactures could altogether dispense with this; but, as the duties are to be equalized between the two countries, whatever, in the nature of protection, Ireland requires, must be laid on in England.

Such are the present obstacles to a perfect freedom of intercourse, but time may remove the necessity by removing the cause. An equalization of internal duties in a common instead of a separate Treasury, would render countervailing duties altogether unnecessary, and the progress of Irish manufactures may diminish, if not remove, the necessity for protecting duties.