140 



REPORT — 1867. 



The author proposed that at fii-st merely the decat, cent, and mil should he 

 coined, i. e. the 10, 100, and 1000 fai-thing- piece ; that it shoidd be merely made leyal 

 and permissive to keep and sue for accoiuits decimaUy in imits and mils, it being 

 Btill legal (till the decimal system was well known and introduced) to use poundS; 

 shillings, and pence. 



On the Leather Manvfacture of Dundee. Bij Prank Hendeeson. 



and Ireland. 3. That property is increasing faster in Scotland than in England 

 and Ireland, the thriftiness and industiy of the people being made manifest 

 a larger accumulation of wealth. Between 1814-15 and 1864-05 the 



On the Condition and Progress of Scotland compared to England and Ireland 

 in Popuhition, Education, Wecdth, Teuvation, Crime, consum2ition of Spirits, 

 Savings' Banlcs, 6fc. By Professor Leone Levi, F.S.A., F.S.S., Doctor of 

 Politiccd Economy of the University of Tiibingen. 



The author came to the following results : — 1. That as regards population, Scot- 

 land and Ireland are increasing at a much slower rate than England, the effect 

 rather of a lower rate of marriages and an excess of emigration than of a larger 

 mortaUty. 2. That in education Scotland stands in a higher position than England 



in Scotland ' ' ~ S ' 

 lade manifest m 

 1864-05 the amount 

 to incorsie-tax increased in England at the rate of 128 per cent., and in Scotland 

 at the rate of 153 per cent. Between 1857 and 1865 the amount so charged 

 increased in England at the rate of 31 per cent., in Scotland at the rate of 33 per 

 cent., and in Ireland at the rate of 12^ per cent. 4. That as regards taxation, 

 Scotland pays a larger proportion of revenue now than at any former period 

 relatively to Engand and Ireland. In 1864-00 tlie proportion borne was 78'8 per 

 cent, hy England, Hi) percent, by Scotland, and '.)-.3 percent, by Ireland, against 

 83-1 per cent, in England, 8-8 per cent, in Scotland, and 8-11 per cent, by Ireland 

 in 1830-32. 5. That in so far as the relative amount contributed to the revenue 

 can serve as a criterion for the respective number of members in the liouses of 

 legislatm-e, it appears that the altered pioportiou in the taxation borne by Scotland 

 since the Union entitles her to a larger representation than she possesses ; whilst iu 

 proportion to revenue the relative number of members should be 51-0 England and 

 Wales, 78 Scotland, and 61 Ireland. 6. That as regards pauperism, the number 

 of persons receiving public relief in Scotland is less in proportion than iu England, 

 though much in excess of L-eland ; a great diil'ereuce existing in the proportions of 

 paupers relieved in-door and out-door in the three countries. In 1806 the nmnber 

 of paupers in England was in the proportion of 4-38 per cent., in Scotland 4-01 per 

 cent., and in Ireland 0-94 per cent, of the population. In England and Ireland, 

 about 85 per cent, of the paupers were reheved in-door, in Scotland only 5'76 per 



