i6o The Tonnagi of Ships. 



received arises almost entirely from deductions for propelling 

 power in steamers, and I do not see how this is to be dealt with 

 fairly, so long as internal cubic capacity is the basis of taxation. 

 Another cause of this disparity is the treatment of closed 

 in, and partially closed in, spaces above deck, also in my opinion 

 a subject almost impossible to deal with fairly so long as internal 

 cubic capacity is the basis for tonnage. Another great objection 

 to the present system, is that it leads to building vessels 

 specially designed to evade the tonnage measurement, and 

 handicaps a designer who wishes to make the best vessel for 

 her intended trade. It is comparatively easy to condemn any 

 existing system of taxation, but a much more difficult task to 

 propose a better. 



Many alternative systems of measuring taxable tonnage have 

 been proposed. Among others, are these : — To tax length 

 alone ; length and depth, or length, breadth, and depth ; to tax 

 the volume of displacement between light and load water-line ; 

 or last, to take the actual displacement of each ship as a basis for 

 assigning a taxable tonnage. Displacement is adopted in the 

 Royal Navy as a means of comparison, and is often used now-a- 

 days in comparing modern merchant steamers. In my opinion, 

 the essential points to be borne in mind in discussing any new 

 system of tonnage are : — 



First, that the nett register or taxable tonnage shall be so 

 assigned that each vessel shall bear a fair and, if possible, a 

 proportional share of dues for services rendered by the receivers 

 of these dues. 



Second, that the dues levied shall be on a basis most likely 

 to bear a fair proportion to the earning power of each vessel. 



Third, that there shall be no serious disturbance of the 

 existing nett tonnage of those vessels which are fairly rated in 

 proportion to their earning power. 



Keeping these essential points in view, there are three of the 

 many alternative plans proposed which are worthy of considera- 

 tion. 



First, we may continue to take space available for cargo, &c, 



