92 
Upon the refult of their examina- 
tion, the Committee find the ac- 
tual average produce of the per- 
manent taxes, for thefe four 
years, to be about L. 13,780,000 
without adding the deficiency 
eccafioned by the ftoppage of 
diftilleries. 
The Seleét Committee of 1791 efti- 
mated the probable produce of 
_ the permanent taxes to be 
“TL. 13,472,000 
From this fum muft be deducted 
the average produce of the taxes 
repealed in 1792, amounting, as 
appears by papers laid before the 
Houfe of Commons, on the 10th 
and 15th of February, 1792, to 
~ about 223,000]. leaving a fum of 
- L. 13,249,000 
Your Committee have alfo thought 
it proper to afcertain the aver- 
age produce of the permanent 
taxes during the four vears which 
immediately preceded the pre- 
fent war; and they find the fame 
to have been, after allowing for 
~ the deduétion of the fhop-tax, 
and the duties repealed in 1792, 
about - LL. 13,831,000 
Your Committee have the fatisfac- 
’ tion of obferving, that the actual 
produce of the fame taxes, on the 
average of the four years of war 
(without making any allowance 
for the ftoppage of the diftiller- 
jes) exceeds the eftimate formed 
in 1791, by above 530,000; and 
is below their average produce 
in the four preceding years of 
peace only, by - JL. 50,000 
Your Committee have next pro- 
ceeded to examine the produce 
of the feveral taxes provided for 
defraying the increafed charge of 
the public debt, from the 5th of 
January, 1793, to the 5th of Ja- 
nuary, 1797; diftinguifhing the 
produce of each year, 
WA PrP) HeN Del > FO 
Upon this examination they find 
that the duties continued in 1793, 
produced 
In 1793. - L. 247,638 00 
1794 - 248,858.10 6 
1795 - 202,585,710" @ 
1796 - 966,813 00 
That the duties continued and 
impofed in 1794, produced 
In 1794 - L. 618,040 13 42 
1795 - ~——- 22,122 9 of 
1796 =... 818,868, 4 72 
That the duties impofed in 1795, 
produced ‘ 
In 1795. - L.1;373,000 9 7 
1796 - 1,332,794 19 42 
And they find that the duties 
impofed in 1796, had produced, on 
the 5th of January, 1797, 
L. 604,644 9 24 
In ftating the produce of thefe 
feveral taxes, your Committee think 
it neceflary to obferve, that the 
produce of new duties within the 
firft year of their being impofed, 
can feldom afford correct means of 
eftimating their real productivenefs. 
In fome inftances the firft year has 
been more produétive than fubfe- 
quent years; but, in general, the 
firft year has been lefs productive, 
the collection of moft duties not 
taking place before a confiderable 
part of the current year has elapfed, 
and aconfiderable part of the pro- 
duce of the fra¢tion of the current 
year not being paid into the Ex- 
chequer till after the termination 
of that year, and the modes of col- 
lection not being brought at their 
beginning to their greateft degree 
of efficacy, an accurate eftimate of 
it cannot be made from the amount 
of ils produce which appears upon 
the Exchequer account. : 
Your Committee were, however, 
cefirous of examining how far the 
produce of the taxes, impofed in 
the three firft years ofthe war (of 
which 
