19-304 on the coal duties zn Scotland. Dec. 26. 
they would readily carry them, were it not for the tax 
imposed upon coals carried coastwise, which is a great 
hinderance to this part of the country.” [Mr David 
Campbell, Southend, Argylefhire, p. 364.) 
“The fuel commonly used is coal, brought from the 
frith of Forth, and sold at the harbour of Arbroath, 
at 6s. 6d. a cart load, being 72 stone. But upon all that 
pafs the Red Head, northward, there is a tax of 183d. per 
boll. There are indeed still some whin and broom in the 
‘country, but the supply from these is become, by the im- 
provements in agriculture, exceedingly scarce.” [Mr 
John Carnegie, Inverkeilor, Forfarfhire, p. 280,] 
‘¢ If the attention of government could be awakened to 
the many evils arising from the impolitic tax on coals, 
and could be prevailed upon to substitute some other re- 
venue in its stead, it would be an efsential benefit to the 
north of Scotland in general, and to this province in par- 
ticular.” [Mrj Lewis Gordon, Drainy, Moraythire, 
vol. iv. p. 83.] 
“« A disadvantage much felt in this parifh is the scarcity 
of fuel. ‘The common tenants and cottagers depend 
chiefly upon turf *, the peat mofses being almost exhausted. 
The proprietors and better tenants bring eoals from 
Sunderland or Newcastle ; but the high price, owing to 
the duty on this article, puts these beyond the reach of 
the poor.” [Mr Alexander Fraser, Kirkhill, Inver 
nefsfhire, ib. p. 122. ] 
“‘ Nature has denied coal to this parifh, and that want is 
more sensibly felt by a taxof 2s. the boll upon impor- 
tation.” [Mr Robert Hannah, Strickathrow, Forfar. 
fhire, ‘p. 214.] ; 
* By turf is here meant the sod pared from the surface of heath ground. 
The brufh and roots render it in some measure capable of being consu~ 
med slewly by Gre; but it isa miserable substitute for fuel, Edit, © 
