1830.] as they were, and as they are. 143 



would arise from now supplying a defalcation of revenue, resulting from 

 a reduction of duty, from other sources, than in enduring the wide cala- 

 mity that would result from the ruin of our Colonies. 



t( It may be fairly stated, also, in the event of such a catastrophe, that 

 foreigners could not be expected to bring, permanently, a supply of 

 sugars to this country so large, as to sell it at the present rates with the 

 existing duty ; for if by a grinding and oppressive policy, the cultivation 

 of our Colonies be once destroyed, it is in vain to expect that it can ever 

 again be restored. 



" It is only by steady low prices that the large supply now established 

 can, by extending consumption, be taken off; and as no return is at 

 present left to the producer, it is evident that low prices can, for a 

 length of time, only be maintained by an abatement of duty; it is, 

 therefore, absolutely necessary that the taxation of sugar should bear 

 some reference to the cost of its cultivation a consideration which forms 

 no part of the system by which the existing duty on this article is regu- 

 lated. 



" These remarks do not specify how much low prices of sugar are 

 calculated to contribute to the comfort of the middling and lower orders 

 of the community. This is a consideration, however, that is deserving 

 of the greatest attention, and is the surest basis on which to rest the per- 

 manence of a large revenue on such an article." 



The extent of the rum duties appear to be more oppressive than even 

 those on sugar. In 1824 the Chancellor of the Exchequer agreed that 

 the duty should be placed on an equality with that on British spirits, 

 that it might be used by the rectifier. Accordingly, next session of 

 Parliament, an act was passed admitting it to rectification ; but, with 

 that inconsistency, which the West India Planter has so much cause to 

 deprecate, Is. 6d. per gallon duty more than is paid on British spirits, 

 was imposed, on pretence of protection to the latter. The West India 

 body were assured, that if, contrary to the intentions of Government, 

 this duty should prove prohibitory, relief should be granted. It has 

 proved completely prohibitory, and no relief has been afforded. 



The quantity has accumulated so much, that the price has fallen to 

 two-thirds of v what it was when this extra duty was imposed ; and it is 

 almost impossible to effect sales at these prices. In Scotland and Ire- 

 land, where the duty on home-made spirits is 2s. I0d. } it is on rum 8.?. Qd. 

 the gallon, which is quite contrary to the sound principle admitted by 

 his Majesty's Government. It may, we believe, be satisfactorily esta- 

 blished that the removal of this extra and unjust duty would be inju- 

 rious to no national interest, but would be made very serviceable to the 

 revenue in superseding the introduction of foreign smuggled spirits, 

 of which, notwithstanding our expensive exertions to prevent it, great 

 quantities are still introduced on various parts of our coast. 



When the late Lord Londonderry, at the Congress of Vienna, and 

 elsewhere, made such strenuous efforts to put a final stop to the slave 

 trade, preferring, in some measure, the accomplishment of its abolition 

 to a discussion of the commercial interests of the country, it could 

 scarcely have been foreseen that his efforts would have been so unavailing 

 as they appear to be at the present day, or that solemn engagements 

 would have been eluded in the manner that they now are. It was then 

 asserted that Great Britain had, during the war, made such good use of 

 her naval power to put down that trade, that, with the exception of the 



