2^6 



that though cotton weft, and ft'arp for weaver's ufe, were liable to a duty of 

 about two pence per pound, on importation into Ireland, as cotton yarn, un- 

 der which denomination, a right of entering cotton warps* had been efta- 

 blifhed, the Englijli manufafturer paid this duty, together with the charges 

 of freight, carriage, ftorage, and factorage; and notwithllanding all this, 

 underfold the Irijh manufafturers and proprietors of machinery, in their own 

 marketf. We are not to fuppofe, however, that the Englifi manufafturers 

 have obtained this decided fuperiority, without great exertions of induftry 



and 



•' A fmall parcel of cotton warp was feifed; for the exprefled purpofe of trying the 

 queftion, whether the commodity, ought to pay duty ad valorem, or Oiould be admitted 

 to entry, as cotton yarn, on payment of a duty of about two pence per pound, under the old 

 book of rates. It was contended, by the Iri/Jj manufadurers, and the officers of the cuftoms, 

 that the book of rates was made near a century and half ago, when no cotton yarn was 

 known, except what was fpun by the hand, from diftaffs, or common fpinging wheels; that 

 the fabrick in queftion could not have been in the contemplation of the legidature, an 

 hundred years and upwards, before its invention; that the books of rates valued cotton yarn, 

 at two fliillings the pound, and no more, whereas, it appeared, in evidence, that cotton 

 warps might be made of the value of five pounds fterling the pound, that cotton warps were 

 "ot only fpun, by new invented machinery, in a manner wholly different, from that which 

 was known, when the book of rates was framed; but underwent certain operations, to fit 

 it for becoming warp, to which the cotton yarn, or nuffi, was not fubjefled, being pafTed 

 thro' rollers, which comprefs the filaments, and give the material, a wiry hardnefs and firm- 

 nefs, from whence, the aptitude to become war^ arifes; that the material called TOa/-/, not 

 only derives new properties, from the operation of new machinery, but takes a new 

 denomination, from the purpofe to which it is rendered applicable, and gives birth to new 

 manufaflures, Britifli muflins and callicoes ; which were wholly unknown, in thefe countriest 

 till ^rlwrigit'j invention of water machines and rollers, enabled the manufafturer to make 

 cotton warps; this difpute has been fettled by the legiflature in conformity, with the repre- 

 fentation of the Iri/h manufacturer; and, among other alterations in the book of rates, 

 cotton liiarps, or iwifl are made liable, by exprefs words, to pay a duty ad 'valorem. 



f See the journals of the houfe of commons, for the petition of the proprietors of cotton 

 machinery, and mills, to parliament, on this fubjeft; praying an encreafe of duty, on the 

 importation of cotton luarps. 



