4-324 on the coal duties in Scotland. Dec. 26, 
sive and easy taxes, above establifhed, it would have been 
long ago taken off from those places where it was unpro- 
ductive, and where of course it operated as a bar to in- 
dustry. But as this rule seems not to have been thought 
of, there has not, hitherto, been any attempt made to dis- 
criminate in matters of this sort. 
This has, however, been dune in part, by the commit- 
tee of fifheries above mentioned ; for, in the course of 
their investigations, having found that one great cause of 
the poverty of the people in the remote parts of Scotland, 
from which ‘arose that impotence with regard to the pay- 
ment of taxes, which so forcibly struck them, was the 
want of fuel, occasioned by the high price of coals when 
loaded with a duty, they naturally withed to know what 
was the amount of revenue arising from that destruc- 
tive tax. Their words are here equally clear and deci- 
sive as in other parts of their report. 
“Tt appears from accounts laid on your table, that the 
“« whole nett duty collected on coal over a// Scotland, does 
“ not exceed L.. 3000 a-year; which furnifhes the most con- 
“ vincing proof to your committee, that the present du- 
“ ties are too high, and operate more as a prohibition on 
** the use of the article, than asa benefit to the revenue.” 
[p. 114.J 
The inconveniences to which the inhabitants are subjec- 
ted on account of this duty, are thus justly stated by the 
same committee: ‘‘ The labour of the inhabitants of those 
‘* parts where the fitheries woyld be best catried on, being 
‘* employed for the greatest part of the summer in provi- 
“¢ ding fuel for themselves or others, it appears to your com- 
‘¢ mittee, that a reraifsion of the duty on coal carried coast- 
‘< wise, would enable the people to purchase coal at a mo- 
“ derate price 3 would remove one of the great obstacles to 
«‘ their collecting themselves together,in towns and villages, 
