8-304 on the coal duites in Scotland: Dec. 26: 
that if by this means a salutary system of legislation for 
those parts of the country fhall begin to be adopted, the 
good effeets of it will soon become so apparent, as to be 
the cause of its being gradually extended to other articles 
of equal importance to this*country. 
Let it not, however, be imagined, that I hereby in- 
vite persons to endeavour to discover evils that do not 
exist. Should my own former writings, which treated 
of this subject, be thrown aside, I have before me suffi- 
cient evidence to produce, that this evil has been long 
and deeply felt, and universally complained of, by those 
whose situation enabled them to observe the circumstan- 
ces of the people nearly. The following extracts from 
Sir John Sinclair’s Statistical Account of Scotland, prove 
this in the most convincing manner. They were written 
by a set of men respectable for their knowledge and pri- 
mitive simplicity of manners ;— a.set of men totally un- 
connected,—and most of these writers here quoted, un- 
known to one another ;—each of whom wrote in his retired 
abode, the unbiafsed dictates of his own mind, which had 
been suggested by occurrences that fell under his own ob- 
servation, 
Extracts from Sir Fohn Sinclair's statiitcal account of Scots 
land. 
“ The fuel commonly made use of, is peat; which is very 
expensive, especially in the south parts of the parish,’ which 
lie at a great distance from mofses. Some people of late 
have begun to use coals, both Scotch and i nglifh, which 
would be, by far, the cheapest fuel, were it not burdened 
with a most unreasonable tax”. [Mr James Miln, Ellon, 
Aberdeenshire, vol. iii. p. 101.) | 
“There is no other fuel than coal. If we were not al- 
most prohibited from using Scotch coals, with one of the 
most unreasonable duties that was everjimposed, wa. 3's. 8 de 
