£210,404, I do not see how he will make it out.

I take for granted his total is right, and the amount of exceptions I took from his own account.

Now, to counterbalance this, will be coals, £17,725, and what you hint at, and which I have repeatedly mentioned, viz., the drawing back the whole duties in England, and laying on the amount of the half subsidy in Ireland, which I have mentioned to Auckland, and will have stated in writing. By this you will see the policy of Ireland in allowing colony goods to come, paying half custom, and foreign goods one-third subsidy, if imported through England; or, to make it short, the policy was to make goods come into each kingdom upon the same duties. The Act of Customs was passed in England two years, I think, before the Irish Act. By this Act, the half custom on colony goods, and the one-third subsidy on foreign goods, was retained in England on re-exportation to all parts.

The Irish Act, therefore, suffered these goods to come into Ireland through England at so much less duty as was retained in England. By this means England has ever since raised the amount of this retention on Ireland, and, as in the coal duty, upon the same principle it ought to be given up in England, and levied in Ireland.

THE SPEAKER'S IDEAS CONCERNING A COMMERCIAL

ARRANGEMENT.

The Speaker told me in London that, in conversation between him and Mr. Pitt, or Mr. Dundas (I forget which), as to the commercial arrangements of Ireland, it was suggested that the principle to adopt would be that of the French treaty, as a principle of equitable adjustment of the commerce of two independent countries: to this the Speaker told me he had answered No; for that it was notorious Lord Auckland had overreached the French ministry; but that, if a Union were to take place, the propositions of 1785 should be

taken as the basis of the commercial arrangement, as the objections in Ireland to the propositions were only on the score of the constitution, and not on any inequality of arrangement.

If the propositions be adopted as the basis, the tables were at that time all formed; I believe Lord Auckland has copies of them in England. If any other basis be adopted, it will meet with great opposition here, and I do not see why England should wish any other. Adopting the propositions will here pin the Speaker on his own argument, and seems to me to be the best.

Until some particular principle or basis be adopted, forming tables (without some particular point to prove) will probably be vague. R. J.

IMPORTED ARTICLES, TO BE SUBJECTED TO DUTIES IN THE TRADE BETWEEN GREAT BRITAIN AND IRELAND.

Coaches to be reduced in England to the present duty in Ireland.
Hops exception to open trade.

Salt exception to open trade.

Memorandum.-The half customs on colonial goods, if any now remains not drawn back on export, and the one-third on foreign articles exported from Great Britain to Ireland which remains not drawn back, to be fully drawn back hereafter.

The Principle of Open Trade between the two Countries.

In the system for opening the trade between the two countries, free from duties above 10 per cent. on the value, an exception is to be made of certain articles, as coals, salt, hops, &c. No complaint can arise from the one country laying duties on importation from the other of articles of prime necessity which are not produced at home, so long as the like articles are not importable on lower duties from any other place, inasmuch as the demand for articles of prime necessity cannot by such duties be materially diminished to the prejudice of the country producing them.

ON COMMERCIAL ARRANGEMENTS.

Mr. Irving to Lord Auckland.

Middle Scotland Yard, October 31, 1799.

My Lord-The commercial part of the arrangement between Great Britain and Ireland, now under investigation, it appears to me, will be best considered under two distinct heads:

1. Under the head of the products or manufactures of each country reciprocally exchanged in the way of trade, together with the duties chargeable and the bounties payable thereon on importation and exportation.

2. Under the head of foreign merchandize imported and exported, with the duties chargeable and the drawbacks payable thereon.

With respect to the first head, Great Britain collects upon her coals, and alum, and some other articles, a revenue of about £23,000; and secondly, on the importation of Irish products into Great Britain, about £2000, making in all about £25,000.

Ireland collects a revenue from the consumption of this country of about £50,000 on her products and manufactures exported to Great Britain, £5000 on articles exported to the British colonies, and about £250,000 on the importation of British manufactures, making in all about £305,000.

Ireland ought to give up the duty which she collects on her provisions and other articles exported to Great Britain and the colonies, and England in return should repeal the duties on coals, alum, &c., exported from hence. Ireland might be allowed to add to her present import duty on coals the sum which we collect on that article outwards, the produce of which would be a substitute to the amount of about £18,000 for the revenue which she would lose by relinquishing her export duties. The increase thus created on the rate of duty on coals imported into Ireland would operate as a countervailing principle on the duty imposed on coals carried coastwise and consumed in this kingdom, amounting to upwards of £550,000 a-year.

It has already been observed that Ireland collects a revenue of £25,000 on the manufactures of this country. These duties ought to be repealed, except in those cases wherein the Irish wish to retain a protecting duty on their own manufactures. This protecting duty should not in any case exceed 10 per cent., because, in point of sound policy, no country ought to prosecute any object of trade or manufactures which, after a fair trial, they find cannot stand the competition at a lower protection than that of 10 per cent.

The articles on which I understand Ireland requires a protecting duty are beer, cotton manufactures, earthen and glass ware, and on woollens, the latter to remain at the present duties. Great Britain will of course expect a reciprocal protection on these articles, though, in truth, she has little cause to dread a rivalship from Ireland. Both kingdoms levy an internal excise on certain articles, and also, in some cases, on foreign merchandize imported. The excise ought to be countervailed by a duty attaching on importation from the one kingdom into the other, equal to the rate of excise chargeable on similar articles consumed in the country into which the goods are imported.

It has been the policy of the British Government to encou