1793. memorial of the E. ef Galloway on salt duties: 298 
engaging in it; especially when he considers, that'in Ire-’ 
land no duty whatever is paid upon Irifh made salt, only 
33d. per bufhel on Britith, and 41d. per bufhel on foreign 
great salt; and on exportation of the provisions from . 
thence, the merchant pays a farther duty of one fhilling 
per barrel for beef, and 1s. 6d. for pork, ail Irifh money. 
The advantage, therefore, that the Irith has over the Bri- 
tifh merchant, is, in this respect, so evident, that it is un- 
necefsary to say any thing farther upon it. 
3. <A third disadvantage under which a person | 
would labour who cures beef or pork in Great Britain is, 
That no drawback whatever is allowed on the exportation 
thereof, whether intended for the use of fhip’s crews du- 
ting their voyage, or for home-consumption. When the 
duty upon the importation of Irifh provisions into Great 
Britain was 3s. 4d. per barrel, arid at the same time the 
duties payable in Great Britain were only 3s. 4d. per 
buthel on heme-made, and 6s, tid. fer buthel on foreign 
great salt, this restriction of the bounty upon beef and 
pork exported, would not materially affe@ the merchant 
who cured such provisions in Great Britain. Butnow, when 
it is considered that the duty upon importation of Irth 
provisions nto Britain is wholly withdrawn, or taken off, 
While at the same time the duty upon home-made salt is in- 
creased to ss. and upon foreign to ics. 4d. per buthel. it is 
evident that no Britifh merchant can cure beef or pork, for 
the use of fhip’s crews, or for home-consumption, under 
such great disadvantages, bu: will import from ireland 
all that is necefsary for him to do, and that 7s. or 85, 
cheaper per barrel than he can cure them in Great Britain, 
by the saving alone of the duties upon salt; and the 
consumption of salted provisions for fhips use in particu- 
Tar, is so very material, that few or no persons in Great 
Britain will engage in the curing beet or pork at all, unlefs 
