£492. . on the coal duties in Scotland. 304-6 
per ton, no other coals would be used.” [Mr Geo. Tod, 
Eyemouth, Berwickfhire, p. 116.] 
* The inhabitants of that part of the parifh which is si- 
stuated upon Loch Fine side, labour under a very great dis- 
advantage with regard to fuel. The peats there are 
»scarce, and at such a distance, on the tops of high, steep, 
and rugged mountains, that they are carried to the houses 
‘ata very great expence. Atthe same time, the great dis- 
tance from the low country, and the crofsnefs of the navi- 
‘gation, render the freight of coal very high ; but, as if 
these natural disadvantages were not sufficiently distrefsing, 
the coals are subjected toa very heavy duty. Whatever 
‘may have been the original cause of this tax, it is astoni- 
thing that the legislature of a free and enlightened nation, 
thould have so long continued a duty so opprefsive and 
‘partial, and which so direetly counteracts every attempt. 
that can be made to improve those remote parts of the 
‘Kingdom.” [Mr Dougal M‘Dougal, Loch-goil-head and 
Kilmorich, Argylefhire, vol. iv. p. 194.] 
““Peat mofs is also becoming scarce. This would really 
be an advantage, if the absurd and opptefsive tax on coals 
were repealed, which puts it out of the power of the poor 
people to purchase coals.” [Dr Samuel Copland, Fintray, 
Aberdeenfhire, p. 238.] 
“ The great, and almost the only drawback which the pa- 
with sustains, is the wantofcoals. Our distance from these 
is about sixteen miles, which renders their carriage by 
land very expensive; and the unreasonable, opprefsive 
tax laid upon coals imported, renders their carriage by sea 
still more bardensome.” [Mr James Yorstoun, Hoddom, 
Dumfrieshhire, p. 353.) 
“ There are coals at the distance of nine or ten miles ; 
but they are not so good as those to be had in Bally 
castle, in Ireland; from whence, or from Ayrthire, 
YOR, xii. 3-P P t 
