72 REPORT—1857. 
have been the taxation of their contents. A keel of coals was a vessel cf 
given size, carrying a given bulk and weight of coals. The present imperial 
tonnage scale is still a mere standard of taxation. It is, however, much more 
common to tax the ship according to this imperial tonnage, than to levy the 
tax on her contents, as originally intended. ‘Taxation by tonnage is, there- 
fore, arbitrary; to distribute taxation, or to exact tonnage dues equitably, 
they should be levied on the actual freight or cargo, and not on the mere 
vehicle which conveys them. If this were done, the present tonnage-laws 
might be altogether repealed, or retained for statistical purposes merely. It 
would tend much to the promotion of the commerce of this country, if 
shipping were thus emancipated from the present inequitable restrictions, by 
the abandonment of all tonnage dues and tonnage registration for “ fiseal 
purposes.” Dues for lights and harbours, if levied on actual freights and 
cargoes, would be much more equitably, and not less efficiently, levied than 
at present. I agree with Mr. Napier in thinking this the best solution of all 
the difficulties connected with the tonnage question. 
If this were done, register tonnage would remain as a mere record of the 
internal capacity, or of the room inside of ships, an imperial ton being 
retained, as now, to indicate a space of 100 cubic feet, or a space of 5 feet, 
by 5 feet, by 4 feet. Such measure, used for mere statistical purposes, would 
be unobjectionable. 
For mercantile purposes, that is, for chartering or hiring ships, the present 
law is most convenient. The bulk of the room which the charterer hires, 
and the owner receives payment for, is measured with sufficient precision for 
such practical purposes. 
For scientific purposes, at least for purposes of naval architecture, it does 
not appear to me that anything of the nature of register tonnage or measure- 
ment can be of any service. The construction plans, or lines of a ship given 
by a shipbuilder, with all the elements of her construction, if combined with 
a record of her performance, and an authentic account of her sailing quali- 
ties, would be of great value. Anything short of this, recording some of 
her elements, and excluding others, would be more likely to mislead than 
inform. Shape is a principal element in the performance of a ship, and the 
lines of the ship are required adequately to give that. I do not think that 
it would be tolerated in this country by shipbuilders that their lines of cou- 
struction and scientific elements and calculations should be demanded to be 
given up under certain clauses by Act of Parliament; neither, if this diffi- 
culty were overcome, could records of qualities be obtained compulsorily, to 
give the compulsory elements of construction—the scientific value which 
they would only obtain by an equally compulsory record of performance. 
Careful experiments, made by individuals or associations, can alone be 
expected to afford scientific data of this nature. 
4. The example of Government interference in such matters, is so bad an 
example, that it should be avoided rather than followed, in imposing restric- 
tions on the shipping trade. There is no reason to regard the Government 
of our country as either more interested in enabling a ship to perform her 
journey safely, or more able to judge of the conditions of such safety, than 
her captain and her owner. As every different form of ship, and every 
different quality of ship, and various species of cargo and each different 
voyage would admit of, and require, a different degree of loading—this must 
be left to the captain and owner, who know their ship and their business, 
instead of being consigned to officers who cannot know it. 
5. It is a mistake to suppose that, in giving to steam-ships an exemption 
from payment of tonnage dues on their engine-room and coal-bunkers, they 
