R7Q2. ° en the coal duties 14 Scotland. 364-19 
tax was imposed upon them contrary to the national faith: 
pledged at the union; for no one can ever seriously main 
tain, that this tax was ever imposed, either with a due re- 
gard “ to the good of the whole,” ora respect to “ the 
circumstances and abi'ities” of the people. 
_ Those who inhabit the west coast of Britain have: still 
farther reason to complain that they have been treated 
with singular severity in regard to'this article ; for while 
the people. of Ireland have been permitted to import as 
many coals.as they pleased, from Britain, at the low duty 
of 93d per ton, they themselves have been debarred from: 
obtaining this necefsary of life, unlels under a duty of 
nearly rive times that amount. What was the policy 
which could induce the Britifh parliament to establith 
such an unnatural distinction, it is hard to:say ; but’ cer- 
tainly it could not be a desire to augment the revenue of 
Britain ;, for by allowing the Irifh rock salt from Liver- 
pool, which,the Britith are also prohibited from obtaining, 
together with coal on this low duty, the Irifh are ena- 
bled to manufacture salt, on such easy terms, as to’ have: 
establifhed a contraband trade in that article along all the: 
west coasts of Britain, which no human power, under 
these circumstances, ever can’ prevent, to such an‘ extent 
that the revenue of Britain has been diminifhed: thereby: 
to the amount of at least A HUNDRED THOUSAND POUNDS 2+ 
year ; which the writer hereof undertakes to substantiate, if 
ever_he fhall be properly called upon for that purpose. 
Finally, and to close this long memorial, let it be ad 
verted, that the difficulties the people labour under in 
those regions, owing to the injudicieus coal tax, and a few 
other equally impolitic regulations, have excited there, a 
spirit for emigration, that ought not to be looked on with 
indifference; for the persons whom we fhall thus lose; 
ate among the most uncorrupted in their morals, and 
