1 FEBRUARY 1833, Page 8

THE COST OF COLLECTING THE REVENUE.

"TrIE cost of Collecting the Revenue is " so closely interwoven with Taxation-the retrenchments must depend so entirely on the modifi- cation of some duties, oh the abolition of others, and the general sim- Tdification of our fiscal system "•-that in the Supplement on E STEN- nrruRE, we notified a postponement of the detailed examination of the .1:question till the present oppot amity. The subject seems naturally divisible into the Charges for actual Collection, and the Expense of the Preventive Service. As more closely connected with the system of Free Trade, and admitting of ,more extensive retrenchment in proportion to its amount than any other branch of Public Expenditure, we shall first consider

THE COST OF THE PREVENTIVE SERVICE.

It is difficult to present en exact account of the whole of the ex- Tenses incurred to prevent the free interchange of commodities, front the complicated nature of the Public Accounts ; but the bulk of the direct expense will be seen from the following Tables, of which the results alone were given in the Supplement on Public Expenditure. 'The charge of 160,000/., formerly paid by the Navy, is (as we ex- Veined in the Supplement) now transferred to the i :ustoms ; and a

.saving is anticipated. cdivine. In what way it is to be effected, we cannot SCM NIA 111'.

Gust itritnin. Trolond. Total.

Customs X296.073

se 12.1 On £42,1.679

Excise 25,953 3;%720 63,073 Navy • • • - • - • • 160,000 Total Ccst of Preventive Service

£614,352 (Paid by Customs.) entisiTs- Salaries, Pay. aryl Allowances In Commanders, Gt. intuit. Ireland. X Toth( paid in 1931.

Mates.!and Ma ri ;RI'S or Cruisers

34,695 7.343 42,043

Victualling Store,, &c.-.

Victualling, Eire, :Ind Candies 33,333 2,613 35,906

Building and Purchasing Cruisers and Boats, Repairs and other I.: ,..1:c to, for dicta, and Carriage of Stores

20,701 2,710 23,411 Surgeons' and Me Heal Bills 9:3 120 tint 'Rents of Storelane.es 252

52 Miscellaneous Charges 1,560 553 2,113

Prevent ire Water iii mud-

Salaries and Allow:roves to Comptroller-General. In- spetots, 8 1: tors, ant Boolean' 33.033 20.430 53.468 Bay Pay to Sitters, Boatmen, and Glut Boatmen 131.571 70,020 210.591 Travelling Allowances 6,773 2,216 5,9 Y) Building Stores, Itm.-.

Buildings and Repairs of Buildings 1.320 440 1,76)

Purehas.e and Repair of Boats

1.ii08 614 1,022 Supply of Stores and Carriage of ditto 3.713

2.0,0

7.793 Rents °Match and Boathouse: 2.050 3.769 5819 Miscellaneous Charges 3,419 2,03 6,119 Laud Guard--

Salaries and Allowances to Inspectors and Biding

Officers, iistablished and temprary 15.170

15.170 Miscellaneous Charges 2,332

2,332 Payments to Coe 'Treasurer of the Navy for Supply of

Stores 310

' 310 Payments on Account of the Coast Blockade 2,706

2,706 Total paid by Customs £296.073 124.106 420,679 (Paid by Excise.)

Cruisers-

Salaries. Pay, and Allowances to Commanders, Mates, and Mariners of Cruisers

2,368

2,368 Victualling Stores, Sm.--

Victualling. Fire, and Candles

2 091

2,001 Building and Purchasing Cruisers ant Boats

ltepairs awl other Expenses for Cruisers and lt"its, and Carriage of Stares

630

772

656 772 Sargeon: and Medical Bills

• • • • 8 Miscellaneous Charges 51

51 Expenses attending t he Rerenne Pollee

25.594 Expenses for Suppressing Illegal Distillation

2,938 2.938 Payments on Account of Seizures. being the Officers'

Shares, Expense.: X:e

6,823 %PS Rewards for the Detention of Smugglers, far Informa- tions, gm 193 .... 198 Payments on Account of Sales, being the Officers'

Shares, Expenses, Sm 18,702 • • • • 18,702 Expenses incurred on Unproductive Seizures and

Searches .................. •......... ......

1,107 .... 1.107 Total Paid by Excise.. ......... Xa953 37,720 63,673

The articles which chiefly render this outlay necessary, are shown in -the subjoined Table.. Of these, however, only Foreign Spirits, To- bacco, and Silks, are at present smuggled. And a further reduction in 'theduty on Silk goods would not only entirely put a stop to the illicit :trade, but extensively benefit the revenue. If, therefore, no insupe- rable objections exist (and we shall endeavour to show that there are none) to the reduction of the duties on Spirits and Tobacco, the ques- tion as regards the Silk-trade is reduced to this-Are the public, in order to bolster up a certain class of manufactures (for it is only upon a certain class of silk goods-fancy articles, where greater skill and taste are required-that a lower duty would not be a sufficient protec- tion)-are the public to pay one third more for goods than they are really worth ? is the revenue to suffer by an amount sufficient to remit entirely the Hop or the Advertisement Taxes ; and nearly three quar- ters of a million of money to be annually expended, not for purposes of public utility, but of public injury.

England. rootland. Treland. Total.

Brandy 1,349.735 35.508 9,923 1,398.166 Geneva (Hollow's) 16.971 8,360 1,561 • .:6.1492 Tobacco and Sunff 2,048,801 235,038 626.484 2,960,323

£3,408507 328,906 637,963 4,375.331 Silk Manufactures 164.444 81 22 164.547 Thrown Silk

:I8.999

.... • .. • 33.999 Linens 21,629 63 65 21,762 Leather Gloves 21,847 .... ..... 21,847 Lace Thread 397

• • • • 327 Spectator's Key to Political Knowledge, No. IL-Public Expenditure, p.12.

From this account it appears, that the total produce of the three' i

articles in which (exclusive of Silks) smuggling is carried on, amounts to 4,875,381/. ; and it is probable that the present duties might be re- duced one half on Spirits, and three fourths on Tobacco, without causing a much greater loss of revenue than the saving on the FiScaf Corps would make up. The tax on Brandy and Hollands is 22s. 6d. it gallon. As the pt ice of the commodities varies from 3s. to as. a gallon, this duty is from 450 to 750 per cent. The tax on Tobacco- (3s. per pound) is still more disproportioned, ranging from 000 to 1,200 per cent. If the reductions be made with the sole view of stopping the illicit trade, these duties must of course be materially lowered. It is prohable that if Tobacco were reduced to so low a rate (soy Sd: or Pd. per point-a) as to deprive the smuggler of the commodity altogether a duty of I ls. or 12s. a gallon might be levied on Brandy and Bollands, and vet, with the too ∎■ in I:oe of a veryfew cruisers, the contraband trade would he annihilated. The loss to the revenue which these reductions might oceao-iett would bear no conceivable proportion to the =omit of the reflection. In an elaborate paper upon this subject in the January Number of the New Monthly Magazine, where many different facts con- nected with the effects which follow an increase or remission of duties are brought together, it is stated, that "From 1796 to 1306, the duty on MAI:Inds varied from 7s. M. to 14s. a gallon, and the annual average consumption was upwards of 700,000 gallons ; the duty is now 22s. 6r1. a gallon, and the annual consumption of duty•pnid is now about 2;3,000 gallons. With a tax of from 250 to 450 per cent., the average revenue was at least 350,0001. ; under a duty of 700 per cent., it is 20,0001. The population of the effinary has increased nearly one half, the Custom-duties three fourths; but the Custom-duty on this particular article has Mien 1,300 per cent., or front 330 to 26. In 1514, the duty on brandy was raised front 14s. to 18s. Md. a gallon (Wine measure): the consumption decreased from 1,820,000 to 720,000 gallons and the revenue fell front 1,370,0001. toS2S,0001. ; though it has since recovered in the an ion nt received, but not in the quantity consumed. In 1659, the annual consumption in England, at a duty of about 100 per cent. on the pritne cost, was L9s9,165 gallons. Since that period, the population (including Scotland) has nearly quadrupled, the national income has increased sevenfold ; 'but the nominal consumption of brandy is h ss thau it was one hundred and thaw years ago."-New Monthly Magazine, Nu. 144, p. 18. With respect to Tobacco- " About 1711, under a duty which Davenant even then complained of as being too high, the annual consumption in England alone was. 11,26(1,659 pounds. In 1829, the nominal quantity consumed in Great Britain was only 14,760,018. pounds, notwithstanding the increase in wealth, in people, and in the supply of the commodity. In 1798, the quantity of tobacco consumed in Boland, at a duty of ed . per pound, was eight million pounds a year ; in 1829, under the high (lurk, it was only four million pounds, though the population has doubled.!' -Rid. p. 19.

It must not be inferred from this, that the consumption of the com- modity hes decreased in the proportion exhibited in the revenue-hooks. The smuggler has superseded the legitimate trader, to the great gains of the revenue-officers and the dispensers of patronage, but to the incon- ceivable loss of the community,-who are injured not only by the- money which is squandered on the Preventive Service and by the re- striction of their tastes and comforts, but by the cheek which is given to production, both at home and abroad, by the general derangement to- which trade is subjected by the example which is given to foreign• countries to tax or prohibit our commodities, as.well as by the demora- lization of considerable numbers of the peasantry, and the indifference or contempt towards the law which is engendered in the minds of every one. The maintenance of the present system is, we repeat, not a mere matter of finance. At home, the derangement of industry, and, stilt more important, the morals of the people, are closely interwoven with the subject. Abroad, the point at issue is-Shall we throw away the chance of procuring a more unshackled trade, a freer interchange of commodities, with France and America, the two richest and most in- dustrious nations of the globe, for fear of a slight decrease in the re- venue ? But it is most probable that no permanent diminution would take place, and that the increase in the consumption of the commodity, coupled with the transfer of trade from the smuggler to the fair dealer, would keep the revenue very near its present amount, especially when we consider that a saving of at least half a million might be effected in the Fiscal Forces. A glance at the table will strengthen this conjec- ture. In proportion to the number of people, Ireland should certainly. consume as much Tobacco as England ; yet, with a population more than half as numerous as England, the Irish consumption is only one third that of ours. In Spirits, the disproportion is so surprising, that, no mere question of taste can account for it. If the revenue accounts are to believed, whilst the average consumption. of Brandy in England is 14 million of gallons, in Scotland it is about 32,000 gallons, and in Ireland riot much more than 9,000 gallons, whilst that of Hollands is. a mere nothing. What, then, is the conclusion? That the illicit trade is carried on to an extent of which the public, notwithstanding the ace counts of continual conflicts between the " free traders" and the pro- hibitive men, have no idea. Sir HENRY PARNELL assumes that twelve million pounds of Tobacco are annually smuggled into Ireland. In 171:3, a Committee of Inquiry which especially directed its attention to the smuggling of Brandy, reported that upwards of 4,300,000 gallons were annually smuggled into the kingdom. If these facts are correct, the fears about the revenue arc vain. A reduction to 9V. a pound on Tobacco could take place without any loss, and the duty on Brandy might be reduced below that on Gin, and yet the revenue would be the gainer. In attempting to carry this measure into effect, no opposition would perhaps be offered as regards Tobacco. A reduction-at least a suffi- cient reduction-of the Brandy-tax would be strenuously opposed by the Landed and Colonial interests. Let us hope that Government will he enlightened enough to disregard their clamours. Looking at the present extent of smuggling, there is no reason to suppose that these interests would materially suffer. It should also be borne in mind, that in all cases of high-taxed commodities, the doctor is at least as active as the smuggler; nor is it exaggeration to say, that nearly one half of the overtaxed article consumed is either adulterated or lowered, and pays no duty. But if even some diminution in the use of borne- made or Colonial spirits took place, the public would reap 010 benefit; for " every gallon of Brandy which displaced a gallon of another s't,mrit. would on the average pro lento double the revenue." Neither the Squires nor the Planters can plead right; for the duty on their manu- factures has been reduced one-half, whilst that on Foreign Spirits has remained stationary. Iii short, if, with the advantage of priority of possession of the market, and a protecting-duty varying from 30 to 350 per cent., it is apprehended that neither Hdme nor Colonial Spirits can m matam their ground—they must be left to their fate. Neither justice nor policy nor self-interest will any longer permit the trade of the country to be contracted—the comforts of the people to be abridged— the staple manufactures of the kingdom to be shut out from the most eadeantageons markets—the public revenue on the one hand to be re- .dueed, on the other to he uselessly squandered—and last and most im- portant of all, the morals of the people to be corrupted, because a cer- tain elass of individuals are apprehensive of injury.

Enough of the High-tax plan. We come to the Chandler-shop sys- tem, which, more or less pervading our whole taxation, is glaringly con- spicuous in our Custom-duties, and forms an important feature in any inquiry .connected with THE CHARGES FOR THE MERE COLLECTION OP THE REVENUE.

The percentage charge for this purpose is apparently moderate. Ex- repting, however, the Fiscal Forces, it is probable that no otherbranch sef Public Expenditure will admit of such extensive retrenchment in proportion to the amount expended. The unnecessary expenditure arises in some measure from the besetting sin of our Public Depart- ments—their general profusion, and their complex mode of transacting business and keeping the public accounts. Some portion of it is to be traced to quasi-sinecures, or useless offices—the .Boards of Commis- sioners for instance—which, instead of being principally if not wholly formed of the heads of the different departments, consist of placemen who step into office utterly ignorant of their business, and always de- pendent upon Clerks or Secretaries for a knowledge of points of prac- tice, and of the details of the cases which come before them. But the chief part, at all events in the Customs, is to be attributed to the num- ber of articles which are subjected to duties, not for the purposes of revenue—for the great majority yield little or nothing—but for the sole benefit, as it would seem, of revenue-officers. As the subject, though sometimes alluded to in a general way, has never yet been developed in • a practical manner, we shall enter into it at some detail, with a view of proving—so fitr as a question of this kind can admit of proof—that many articles must be collected at a loss, and that, by a judicious revi- sal of the Tariff, a great relief would be afforded to the manufacturing interests, and indeed to the consumer in general, without much greater injury to the revenue than the saving in the collection would suffice to .cover. It will first, however, be necessary to exhibit the actual cost of -collection. This will be seen from the following Table; which shows the gross amount of duty received—the sums repaid for drawbacks, 'bounties, &c.—the net receipt—the charge for collection, and the rate per cent. at which the gross revenue was collected. The Preventive :Service is separately exhibited; and the Superannuation Allowances ewe deducted ; so that nothing is taken into account but the payments for actual service. In the Finance Accounts these three brandies are Vended together; several items, which form part of the cost of collec- tion, being, however, omitted. The difference which appears between the amounts of the net receipt in the third column and our former Tables upon this branch of the receipts, arises from our omissions of shillings and pence, and our separate exhibition of the incidental sources of revenue, such as fines, both of which are included in the follow- ing Table.

• Fractions are omitted 4. Paid by Customs £420,679

Navy 160.000 £550,679

have just made of the expense of collecting ight be correct, there is a loss to the country of Ps. 6d. for every of rags imported. Leave out of view that rags come by the ) whilst

ribsier:a...ejuncertainv,

is"miger is a regular and staple article of commerce—that Rags have to be sought after, whilst Sugar shown itself,—cut down the expense of collection to one half, and allow the other ball for incidental " expenses,"---it would still, upon this estimate, cost 2,820/. to collect

It may be said that in the case of Rags an eztreme instance is se- lected; but there are many materials used in mamilactures subject to similar or lower rates of duty, and very many of which the collection must create a loss at the allowance of three fourths of the expense for collecting. The duties on a great number of articles, moreover, are not chargeable by weight or measure, but are collected in a much more troublesome manner,—sometimes, as in the ease of Mole-skins or Squirrel-tails,* by number; sometimes, as in the case of Chalk, by value,—a mode of levy which practically enables the officer to remit the duty for a favoured trader, or the trader t to defraud the Govern- ment, if he choose to run the risk. With respect to the instance of Sugar, it is much below the average. At 3 per cent. (still allowing one fourth for incidents), the cost of collection on all East Indian and Foreign Sugars would amount to nearly 20s. the ton. On Coffee, it would be 33s. 6d. and 50s. 6d. ; and on Tobacco, at the present rate of duty, it would be more than 10/. per ton.

Should it be alleged that these articles are peculiar, it may be an- swered, that they produce eight millions out of eighteen. An additions& four millions and a half are yielded by Wines and Spirits ; which (excepting those drunk by the Aristocracy) are imported i n large barrels, gauged with rapidity, and yield perhaps more to the revenue for a morn- ing's work than the majority of articles in time Tariff produce during a. whole year. Upwards of four millions more are received on fourteen articles of a somewhat similar nature. Half a million is paid by dif- ferent commodities ( Silks included) which are subjected to protective_ (or it may be prohibitive) duties. The remaining million is made up by duties upon almost every article which is produced by nature or by art.: no matter whether it be a raw material essential to our home manufac- tures, some instrument of science, or some work of art, a commodity so new or so rare as to be without an English name, but brought within the fiscal grasp by means of the clause respecting " Unenumerated" goods, or lastly, some passenger's luggage or some luckless inueiteaues fiddle.

These facts will be brought more clearly before the reader if pre- sented in the arithmetical form ; and for this purpose we subjoin a. tabular account. It will be seen that the few articles which produce. the bulk of the Customs-revenue are imported in very large quantities e some of them defy smuggling under any circumstances or at any rate of duty when time vessel has once arrived in port (and we have already dis- posed of the two which afibrd the chief employment to the smuggler); very few of them can be smuggled so as to cause any :erious ituttry to the revenue if the slightest caution be exercised ; and the payments made by each importer being generally very considerable, the merchant's expenses in paying the duty are reduced to a very slight amount, an almost evanceseent percentage ; whilst in the case of articles im, ported rarely, or in small quantities, the trouble mid expense of ma- naging their clearance amounts to as much as the duty levied.

Produce of nine articles ................ ......... .£13,399,834 Viz. Sugar, Tobacco and Suutl: Coffee, Currants, Spirits. Wiues, Corn, Cotton, Wool, Timber.

Produce of nine articles 1,029,925 Viz. Figs, Lemons and Oranges, Raisins, Molasses,

Pepper. Butter, Cheese, Sheep and Lambs Wool*

and Tallow.

Produce of the duties on forty-one various protected commodities for the most part unadapted to the smug- gler, (excepting Silks andGloves,) or incapable of easily concealed.... 511,719 16,351.503

In presenting this Table, e must not be understood to propose it Total of Duties Inwards

as the beau ideal of a Tariff. Some of the duties are taxes on raw materials, some on necessaries, and therefore objectionable ; some' articles are also over-taxed. But of this in other places. Our present object is to show, that the bulk of the Customs revenue is yielded by comparatively a few articles, which under a simpler system could be collected at much less cost.

It may perhaps be argued, that our views are one-sided, and our cal- culations fallacious. The example of Sugar, it may be said, proves to much ; but it is not offered as positive, but as conjectural proof that large sums are squandered under a complex system, which might be- saved under a more simple one. Those who occupy, and those who give away the useless places, will of course deny the conclusion. Time principal expense, they will say, is not incurred in time actual collection. of the revenue, but in watching and waiting, and searches and examina- tions, and in the general management of atlitirs. To which we answer, that these are the very things that should be got rid of; by confining the Tariff (with the temporary exception of commodities fairly entitled to protection) to staple articles of commerce, which yield large amounts. of revenue, which do not admit of concealment, but are visible to sa casual inspector, and which under a moderate rate of .duty would not be, liable to illicit trading. Our present system is the very opposite of the one proposed. The infinite number of articles which are subject. to duties, renders it necessary to keep up a large and expensive machinery, to institute searches into every nook and cranny in a vessel, to pry into every passenger's trunk or bandbox, and if not to search the owners, yet to pass them down. In very many cases this labour is Un- successful. When it succeeds, it may involve the officers in grave investigations touching the difference between Grease and rancid • If the tail is attached to the skin, it will not be liable to the duty levied on the bit in addition to the duty payable on the skin! (Exeter's case, 12thJanuary terdd.), Ellis:* British Tariff: 5th edition, p. 149. t The importer fixes his own value4but the officer may take the article at 10 per cent-beyond the price affixed.

ported duty-free

In presenting this Table, e must not be understood to propose it Total of Duties Inwards

tted to be im-

Butter, and how far the latter must be defiled by Pitch.* At other times, both the Officers and the Board are occupied in tracing the pro- fessional career of some foreign artiste, to decide as to the duty on his Cremona. Anon it produces such results as-

Net Produce, 1827. Rate of Duty.

• X s. d.

Jet 0 2 Of 2s. per pound. Chalk, unmanufactured 1 11 0 201. per cent. ad valorem.

LeafGold 0 8 1 3s. per NO leaves.

Where-putting out of view the task of ferreting the commodities out of their hiding-places--it is obvious that to weigh the jet, to value the chalk, to count the gold leaves, to apportion the duty, to enter the particulars in the various books, and to receive the money, must occupy more time than to collect hundreds or thousands of pounds upon

the larger commodities. When needles are to be picked out of hay- stacks, it is clear that their value cannot pay for thelabour : our practi- cal financiers have improved upon the proverb, and search haystacks on the chance of finding needles. There is another source of trouble and expense which should not be overlooked in an inquiry of this kind, for it is closely interwoven with the present system ; and that is the Drawbacks. When a tax is levied upon the importation of a commodity, it is but right to repay it on reex- portation. This repayment takes place even when raw material has been worked up into a finished manufacture, with a tolerable certainty in many cases of more being drawn back than was ever paid,-not to men- tion the double trouble of first receiving the duty and then repaying it. Moreover, when an article entered for reexportation has obtained the drawback, searchings upon searchings take place, to ascertain that Opium, for instance, has not been prestoed into the home market, and some dross exported in its place. The extent to which this system is carried both in the Customs and Excise, (though lessened by the Customs Duties Bill) will be seen in the annexed statement ; where, by adding the amount of Drawbacks to the gross revenue, the total amount of the money managed by each department is given. In juxtaposition with this, is presented the sum paid for collection the percentage cost oI collection upon the whole amount, the net produce of the revenue, and the stun which the collection of the net revenue would cost at the same percentage as that on the management of the whole. Amount or Rate per Coat of Collect-

Ores. Revenue Co.t of cent. of Net ing Net Receipt

and Repayments, Manage- 1%ne,itntg. e. Receipt. et 31. 153,0d. and Drawbacks, Sc. anent. ,,n 51. 78.4d.per cent, X s. d. £

691,9165 754,922

From which it appears, that in the Excise a saving of 180,844/., and in the Customs of 104,297/. might be effected by the abolition of Draw- backs. If Raw Sugar were delivered out of warehouse duty-free, under bond to export the equivalent in Refined Sugar, the simplifica- tion of the Tariff we have suggested adopted, and the Excise-duties on manufactures remitted, Drawbacks might be swept away. What further saving might be the result, or what temporary loss of revenue might be sustained by the removal of the numberless absurd and oppressive duties which clog our commerce, oppress our manufactures, and harass whoever is unfortunate enough to be exposed to their operation, it is difficult to tell. Considering the trifling expense (96,0701.) of the Warehousing System, which may be attributed to its dealing only with important commodities, the saving that would be effected by the abo- lition of Drawbacks, and the vast reduction in the business of the department that would take place, the rentrenchment might certainly be rated at 300,000/. The eventual loss would be nothing ; the immediate remission of taxes would amount to about a million,-or, consider- ing the late improvement in the Customs and the increase that would take place upon a revisal of the Protective Duties, not above half a million,-perhaps not more than the saving in the collection would suffice to cover.

The other branches of revenue are not raised from such a variety of articles, and consequently their business is of a less complicated nature; they do not therefore appear at first sight to offer the same field for the economist to work upon. From the few facts, however, which are open to public cognizance, there is little doubt that an extensive saving might be effected in these departments, perhaps quite enough to cover any tem- porary deficiency that would follow a simplification of the respective branch of revenue. In the Stamps, small as the percentage appears, the almost sinecure offices of " Distributors"t might be abolished, and a saving of more than 60,000/. might be effected. The Collectors and Surveyors of Taxes are scattered over Great Britain. There is not a town, however humble, which they do not honour with their residence- scarcely a hamlet which they do not haunt. Yet their remuneration is but 131,000/. • whilst the expenses of bookkeeping and management are nearly 90,000/., or more than two thirds of the Surveyors' and Collectors' pay. With every allowance for the extensive clerkly labour of the Tax Office, this item would appear capable of considerable reduction. Of the Post Office expenditure the public knows but little; those who have bad opportunities of forming a judg_ went assert, that the Packet department would admit of considerable retrenchment. Of the Excise there can be no doubt. It is a well- established maxim, that as the business of any concern increases, the proportionate expenses decrease. The machinery that suffices to con- duct 20,000/., requires but a slight addition to manage double or treble the amount. Let the business be so enlarged as to admit of an exten- sive subdivision of labour, and the percentage expenses decrease with every enlargement. In the Excise department this rule has been re- versed. When in 1775 (not the most economical period), the gross produce of that branch of revenue was five millions and a half, the expense of collection was little more than 54 per cent. At present the • "The packages containing this article (Grease) are to be carefully examined; and should it not appear to be the fat of animals, but deteriorated Butter, it must not be delivered out of the custody of the officers as Grease. until a sufficient quantity of The or other ingredient be mired theretrith, at the expense of the importer. so as to render it unsaleable as Butter: and should the officers be doubtful whether the article is damaged Butter or otherwise, they may cause the same to he viewed by some respectable person in the trade, and, prior to delivery, submit his opinion for the directions of the Com- missioners of Customs." Treasury Order. Ellies British Tariff, fifth edition, p.121. This is taken from a special return for 1827. Such items as these ars in common eases put amongst the "Other Merchandise." .

Since the first publication of these observations (in the body of the Spectator), LOMALTRORP has announced the intention of Government to get rid of the "

Distri- tutors of stamps." Customs

Excise (exclusive of Tea)

21,024.903 17,426,236 796,162 935,766 3 5 15 7 9 4 18,267,073 14,068,622

gross produce (excluding Tea, which is collected by the East India Company) is nearly sixteen millions, and the cost of collection upwards of 64 per cent. If we exclude Auctions and Licences, which are col- lected with very little trouble, the cost would exceed 7 per cent. The ramifications necessary to collect the " Taxes" have been alluded to : those of the Post Office are of necessity much more complicated and extensive ; yet the expenses of both these departments are very much below those of the Excise-the charge for the latter being more• than three times the amount of the expenditure for the " Taxes," and nearly one third more than that of the Post Office. The minor duties in the Excise, and even the Taxes on Manufactures, are by far the most troublesome and expensive to collect, and these we propose to repeal. Putting all these facts together, it does not seem unreasonable to say- that at least 350,000/. or 40,000/. might be saved in the collection of the- Excise, Stamps, Taxes, and Post Office. As the charge for collectinga Property-tax would not be greater than the cost of collecting the House and Window Duty, whose commutation we shall suggest, it ap- pears that nearly 14 millions might be saved in the collection of the Revenue, and the Preventive Service : a circumstance, startling as it may seem, which is easily explained, by saying that this expenditure is never brought bcfire Parliament. The subjoined account presents a summary of the whole cost of col- lecting the Revenue. It is followed by tables of the details which are well worthy the economist's patient attention. We believe they are the only full account that has ever been presented to the public-or for some years past to the Legislature-in a compact and intelligible shape. The originals in the Finance Accounts are scattered over many pages, and exhibited in different places ; even the cost of Great Britain and Ireland for any one head of revenue riot being brought together. _More- over, the official statements, as we have already observed, embrace the charge for the Retiring and Superannuation Allowances, Pensions, &c. Some items-such as the expense of the Warehousing system-are also omitted.

SUMMARY OF THE COST OF COLLECTION.

Great Britain. Ireland. . TotaL

Customs 708,729 87,373 796,162 Excise 934,908 100,858 935,766 Stamps 143247 24,745 172,992 Taxes 263,001

269.001 Post Office 554,434 86h93 635,297 Crown Lands 23,463 - .. • 23,465 Miscellaneous Branches 14,250 • • .. 14.250

£2,553,154 293,769 2,846,993 Preventive Service, from page 8 .

644,352 Total Cost of Collection

£3,491.275

ettltairtd.

(Civil Department.)

Salaries, Allowances, 6:c.-

Total Piot Inland.

£ £ £ Salaries and Allowances to Officers in the Plantations 19,010

19,010 Salaries to Officers on the Establishment 355,551

43:i19

399,270 Salaries to Incidental Officers 12,899 1,401 14,230 Salaries and Allowances, temporary 6,902 6,482 13,384 Deficiencies of Sal tries to Officers 6,338 4,185 10,523 Day Pay to Weighers, Watchmen, Tidewaiters, Water-

men, Sitters, and Boatmen

104,489 6,387 110,876 Allowances for Special•Services and Travelling Charges 13,633 1,619 15,252 Tradesmen's Bills. &c.-

Buildings and Repairs of Buildings 10,373 188 10,561 Coals and Candles 2,958 611 3,569 Other Bills 9,353 1.668 10.021 Rents of Customhouses, &c., Rates. Taxes, and Tithes 10,221 5.585 15,806 Law Charges, including Legal Expenses on account

of Fines and Seizures

4,802 ....

4.802- Stationery, Postage, &c.-

Stationery 685 47 732 Postage 30,493 933 31,416 Carriage of Parcels 1,764 206 1,970 Other Payments-

Coal Metage 8,310 763 9,073

Fees and Charges upon Money paid into the Ex-

chequer 3,196 .... 3,196 Salaries to Officers in the Revenue Department of the

Treasury 1,900

1,900 Paid to Officers at the Exchequer and Pipe 53 .... 53

Subsistence to Poor Prisoners

547 .... 547

Rewards for the Detention of Smugglers and for Infer- .... .... ... - mations 26

26 Insurance from Fire 793

793 Housekeeper's Expenses 581 91 672 Miscellaneous Paynteuts

lb nrbour Vessels-

10,713 4,589 15,302 Salaries and Wages of Officers and Crews 1,784 .... 1,784 Victualling and Stores-

Victualling, Fire, and Candles 1,070 10

1,080-

New Boats. Repairs and Supplies for ditto 1,505 222 1,727

Expenses of Wm.ellousing Department, viz.-

Salaries and Pay to Surveyors, Comptrolling Surveyors

of Warehouses, Warehousekeeper, and Lockers

42,936 5,023 4,959 - Day Pay to Lockers 11,168 .... 11,168 Rents, Taxes, &e 33,598 .... 30,593 To Treasurers of Counties for Corn Returns

469

469 Buildings and Repairs of Buildings . . .. *ii6 210 Rent of Warehouses .... 2,960 2.960 Miseellaneous Charges not coming under the above heads 1,271 173 1,444 Salaries to Inspectors of Corn Returns under Act 9th

George IV., c. 60 .... 25 25 Surgeons' Bills, except on Quarantine

50 50

Pensions late on Charity Fund

227 227 Exchequer and other payments

.49

• • .• 478 Total of Customs £708.789

87,373 796.162.

(Trade.

(Civil Department.)

Salaries and Allowances-

Salaries to Officers on the Establishment 692,631 77,839 760,469 Salaries to Incidental Officers 31,384 4,203 35.587 Salaries and Allowances. temporary 31,191 .... 13,191 Day Pay to Weighers.Watchmen,Tidewaiters. Water- men, Sitters, and Boatmen 2,184

2,184 Allowances for Special Services and Travelling Charges 13,165 755 13,920 Sitting Expenses of the Country Officers at the seve- ral places where the Duties are collected 9,308 1,411 10,719 Stationery, Postage, &c.- Stationery 5.921 684 6.605 Postage 19,199 2,151 21,350 Carriage, Ferryage, &c 7,639 815 8,454 Tradesmen's Bills, Stc.-

Total raid Gt. Britain, Ireland. in test. 4,007 50 4,057 1,893 560 2,453 3,317 .... 3,317 6,904 41 6,245 9,520 4,841 14,361 7,651 5,706 13,357 Buildings, and Repairs of Buildings Coals 1.11,1 Candles Printing Permits and Paper Labels Other Bills Rent of Offices, Rates, Taxes, and Tithes Law Charges Other Payments- Incident Charges on Passing the Accounts of the Re- ceiver-General 2,932 .... 2,932 Allowances for Witnesses detained, &c 66 .... 66 Shia irs Poundage 1,153 .... 1,153 Short-hand Notes of Exchequer Trials 174 .... 174 Allowances to Crown Prisoners 543 .... 543 Nousekeeper's Expenses 454 421 875 Fees Paid to Officers of the Exchequer and wipe, per Treasury Warrant 1,495 . . 1,495 Removal of Country Officers 3,151 876 4,027 Stamps for the Use of Revenue 1,782 2 1,7-44 Miscellaneous Payments 210

Salaries to Corn Inspectors 5,734 ..eti 5,23j Repayment of the Local Duty on Spirits sent out of the District of the Lagan Canal for Consumption .... at 432

Medical Expenses 10 10 Total of Excise £834,908 100,858 935,766 Total of Stamps £ 148,247 24,745 172,992 earfd ( Great Britain only).

Salaries and Allowances- Salaries and Allowances to Officers on the Establishment 87,288 Salaries, temporary 390 Poundage and Percentage under Acts of Parliament- Poundages to Collectors and to Clerks to the Commissioners, including Allowances to the latter for incidental Expenses, and also Commission paid in some Cases to Remitters 101,261 Surveyors' Percentage on Increases made by them to the Revenue, in eluding Allowances for trouble under Game Duty Acts, and for loss of Emoluments under Composition Acts 31,349 Day Pay to Extra Clerks, and to other Clerks for Extra Work 3,879 Wages to Porters, and Pay for occasional Labour 404 Allowance for Travelling and other Expenses 13,402 Tradesmen's Bills- Buildings and Repairs of Buildings 86 Coals and Candles 280 Other Bills 434 Rates and Taxes 134 Law Charges 4,670 Fees in Exchequer relative to Taxes towards the Payments of the Sala- ries and Establishment of the King's Remembrancer's Office, regu- lated agreeably to Act 57 George 111., c. 64, and Warrant of the Lords of the Treasury of 2(1 August 1920 3,935 Stationery, Postage, &c.- Stationery 634 Acts of Parliament and Gazettes 25 Expenses of Advertisements 1.217 Postage of Letters 9,906 Carriage of Parcels ............ .. „ ,„ .............. . .. 1,781 Allowances to Officers in lieu of Apartments. ....... ... .. 390 Other Payments- Incident Charges on Passing the Accounts of Receivers'-General 6,068 Allowances under Land-Tax Redemption Acts .. ..... ... ..... 99 Allowances to Officers at the Auditor's Office. Exchequer, King's Re- - membrancer's Office, and Stamp Office, for Accounts furnished by them ..... • . •• • • • • • . ... 203

ffitunpl.

Salaries and Allowance- £ £

Salaries to Officers ou Establishment 53,478 8,821

Poundage and Salary to Distributors 535:877333 71:239178

Salaries and Allowances. temporary Allowances for Special Services, and Travelling Charges 7,308 1,714 Stationery, Postage, &c.- Stationery Postage Carriage Tradesmen's Bills, &e.- Buildings and Repairs of ditto 646

Coals and Candles 475 .139

Other Bills 1.144 116 Rents, Rates, Taxes, and Tithes 684 83 Law Charges 3,454 1,308 Other Payments- Incidental Charges on passing the Accounts of the Receiver-General 32

Housekeeper's Expenses 216 .950

Secretary s 11111 for Disbursements 53 .... Engraving Dies, &c. 927 14 Newspapers, pursuant to 38 George III., c. 78, and for ascertaining the Duty on Advertisements 1,133 255

Printers, for Advertising 22 a

Bill and Tally Money at the Exchequer Copies of ills fo ascertaining the Duties on Legacies 1.547 IV r

5,434 .43i

Stage-Coach Plates 96 .... Payments for Information of Offences against the Stamp-Laws 170 Payment for the purchase of part of the old Post-Office, to be used for the Sea Policy Office 1,200 Payment for the Service of Police Constables...

1,19°915 162

Miscellaneous Payments 511 13 4,628 1,731 4,154 1,091 62,299 5,070 63,151 9,022 524 6,359 5,945 f46 607 1,260 767 4,762 32 466 53 941 1,393 25

1,517

5,871 96

170

1,200 109 1,377 Ireland.

Salaries and Allowances- A The Dublin Office Establishment 13,254

The Penny Post ditto 285

The Probationer's ditto 168 Incidental Salaries and Allowances 1,544 Wages of Letter-carriers 4,240 Wages of Servants 783 Receiving Houses and Messengers 115 Penny Post Receiving Houses 417 Salaries to Deputy Postmasters . 13,553 Riding Surveyors, and Travelling Expenses 2,511 Surveys of Post Roads. and attendant Expenses 59 Conveyance of Mails and Mail Guards- Mileage to Contractors for Conveyance of Mails 16.588

Ditto to Deputy Postmasters for ditto 9,770

Wages to Mail Guards 3,000 Conveyance of Expresses 4 Conveyance of Ship Letters ... 359 Conveyance of Sundry Mails and Second Guards 932 Mail-Coach Tolls 4,910 Tradesmen's Bills 3,767 Coals, Soap, Candles, Oil, and Gas 825 Rents and Taxes 540 Law Charges 709 Stationery, Printing, and Advertising 295 Miscellaneous Payments 723 Incidental Allowances to Deputy-Postmasters .. 831 Hire of Row Boats at Howth, Dunmore. &c 387 Final Payment to Anthony Lyster, late Superintendent of Alphabet, for Postage on Letters for Clerks of Roads, to 5th April 1831 101 Forged Note returned by the Bank, being part of Unclaimed Property

in Dead Letter Office 2 Remittances Embezzled by T. Harrison, Remittance Clerk, allowed in

accounts of Postmasters, by authority of the Treasury 278 Total of Post-office (Ireland) £80,795

Cobalt iLttittfd. -

(Woods, Forests, and Land Rcronue.)

Salaries and other Allowances in the Office of Woods, Szes and tr Deputy Surveyors, and other Local Officers of the Board in the Woods and Forests, and to the Auditors of Land Revenue 17,404 Percentage and Allowances to Receivers of the Land Revenue 3,169

Incidental Expenses and Disbursements in the Office of Woods, Sze- 2,892

£23,465

The detailed expenses for collecting the Miscellaneous revenues are omitted, as they are all trifling in point of amount, and not very specific. The principal are the Hackney Coach Office, and Hawkers and Pedlars; and both these are now transferred to the Stamps.

Greet nrirein.

Fees Paid at the Treasury on the Salary and Incident Warrants, and for Stamp on Surveyors' Commissions 136

Miscellaneous Payments.. .... . ..... ..• •.. ........ ............. . 634 Church and Corporation Laud Tax-

Salary to Officer on the Establishment 200 Incidental Expenses of Office 80 Stamp and Fees on passing a Commission under the Great Seal ap- pointing Commissioners for the Redemption of Church and Corpora- tion Land Tax 116 Total of Taxes £269,001

PlItasOffire ( Great Britain).

Salaries, Allowances. &c.- £ Salaries to the Postmaster-General, Officers, and Clerks in the London and Edinburgh Offices, and Wages and Allowances to Letter-carriers, Messengers, &c. 72,079 Salaries and Allowances to Deputy Postmasters and Agents in Great Britain and the Colonies 89,013 Salaries and Wages to Officers and Letter-carriers in the Twopeny Post- Office 36,493 Special Services and Travelling Charges 6,239 Conveyance of Mails, Transit Postage, and Payments for Ship Letters- Riding Work and Expresses by the Deputy Postmasters in Great Britain 75,087 Mileage to Mail Coaches, Wages to Mail Guards, and other Mail Coach Expenses 70,540 Tolls paid on Mail Coaches 15,098 Riding Work and Conveyance of Mails in Canada, Nova Scotia, and Jamaica 12,260 Riding Work of the Twopenny Post-office 2,697 Transit Postage through Foreign Countries 11,776 Ship Letter Payments 8.012 Packet Establishment- Expense of the Packet Service, including Port Dues 124,831 Tradesmen's Bills, Buildings, and Repairs- Buildings and Repairs 2.956 Coals. Candles, Oil, and Gas 3,768 Other Bills 3,195 Rents, Taxes, and Tithes-

Rent of Offices, Taxes, and Tithes 4,569 Law Charges-

Amount paid for Law Charges 7,282 Stationery, Printing, and Postage- Stationery, Printing, and Advertising 2,887 Postage 649 Loss by Exchange on Colonial Retnittances 1,457 Miscellaneous Payments 3,606 Total of Post-office (Great Britain) £554,404

POltstOftitt (Ireland).

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THE COST OF COLLECTING THE REVENUE.