The Tonnage of Ships, i ^^ 



The question I propose to discuss is : Does the tonnage law as 

 it stands at present give a reasonably fair basis for taxation, or 

 can a better be offered ? In other words ; Does the internal 

 capacity, with additions and deductions as last settled by the 

 Act of 1889, give a fair basis for taxation, or could we substitute 

 a better ? 



To understand how the matter rests at present, let us glance 

 briefly at the history of the tonnage laws, for say, the present 

 century. 



During all this century the nominal tonnage, or register ton- 

 nage as it is called, has been based on a vessel's supposed carrying 

 capacity. Two systems have been in practice for estimating 

 this. 



At the beginning of the century, and up to 1S36, the rule for 

 determining the registered tonnage of a ship, now called " Old 

 Builder's Measurement," was in force ; it was an attempt to 

 approximate the carrying capacity, and the rule for obtaining it 

 was as follows : — From the length substract f th of the beam 

 multiply by the beam and half the beam, and divide the product 

 by 94. 



I have never seen any explanation offered as to the principle 

 on which this rule was based, but it seems to assume that the 

 average depth was about half the beam of any particular vessel ; 

 and that a cube obtained by multiplying together a certain 

 proportion of the length, the breadth, and the assumed depth, 

 and dividing this by 94 would give a fair approximation of the 

 older " Tons burthen " reckoned at 42 cubic feet to the tons 

 stowed. 



It is called old builder's measure because it was superseded 

 by the Shipping Act of 1836 ; but it was used long after that 

 date by builders, as a basis on which new vessels were contracted 

 for. 



No doubt this rule answered very well for the type of vessel 

 then in existence, but it soon occurred to owners and builders 

 that an unduly small register tonnage in proportion to cargo 

 carried could be obtained by altering the proportions, and 



