On  the  Construction  of  Farm- Buildings. 
229 
which  is  very  clearly  and  fully  described  in  the  Appendix  to  the 
first  volume  of  Communications  to  the  late  Board  of  Agriculture. 
Of  the  above-named  materials,  bricks,  when  made  of  the  pro- 
per kind  of  earth  and  well  burnt,  form  incomparably  the  best 
wall ; as  from  their  vitreous  nature,  good  bricks  do  not  absorb 
moisture,  and  are  not  liable  to  decay  ; from  their  shape  they  are 
capable  of  the  most  perfect  bond  in  building,  consequently  form- 
ing the  strongest  wall ; and  from  their  close  fitting  they  do  not 
harbour  vermin.  The  properties  just  mentioned  are  all  of  them 
of  most  essential  importance  in  the  building  of  farm-offices,  and, 
when  combined,  furnish  everything  that  can  be  desired  for  the 
purpose. 
It  is  much  to  be  regretted  that  a building  material  of  such 
excellence  as  bricks  should  be  subject  to  a heavy  excise  duty, 
which  frequently  operates  to  the  exclusion  of  their  use.  The 
duty  of  6x.  l|t/.  per  thousand,  which  is  charged  upon  building 
bricks  of  the  usual  size,  amounts,  in  situations  where  clay  is  found 
suitable  for  the  purpose  and  fuel  cheap,  frequently  to  more  than 
half  the  cost  of  the  manufacture  ; and  wherever  fuel  may  be 
expensive,  or  the  distance  of  carriage  considerable,  the  impost  in 
question  is  inductive  of  a preference  for  a much  less  suitable, 
and,  generally  in  the  end,  a much  more  expensive  material  for 
the  erection  of  farm-buildings.  When  it  is  considered  how 
close  a connexion  exists  between  good  and  sufficient  farm-build- 
ings and  improved  and  profitable  cultivation  of  the  soil,  the 
benefit  to  the  community  to  be  derived  from  a repeal  of  the 
duty  on  bricks  cannot  be  doubted.  At  any  rate,  the  question  is 
suggested — does  not  the  same  reason  exist  for  exemption  of  duty 
on  bricks  used  for  agricultural  buildings  as  on  bricks  or  tiles  for 
draining  ? The  tendency  of  both  applications  of  the  article  is 
clearly  the  same — increase  of  the  productive  power  of  the  soil.* 
Stone  is  more  frequently  used  lor  the  walls  of  farm-buildings 
than  bricks,  because  perhaps  the  first  cost  of  stone  walls  is  very 
commonly  somewhat  less  than  that  of  brick  walls.  Were  the 
advantages  of  walls  formed  of  good  bricks,  where  such  material 
can  be  obtained  at  a reasonable  cost,  to  be  fairly  considered 
against  any  saving  of  outlay  in  the  first  instance  in  the  use  of 
stone,  the  bricks  would,  in  most  cases,  deserve  a preference. 
In  making  a comparison  of  the  two  materials,  as  to  which  a pre- 
ference ought  prudently  to  be  given,  it  should  be  borne  in  mind 
that  all  stone  more  or  less  absorbs  moisture,  and  thereby  renders 
“ Should  the  Minister  of  Finance  deem  a total  repeal  of  the  duty  on  bricks  inex- 
pedient, a remission  of  the  duty  on  such  as  might  be  used  in  the  erection  of  farm- 
buildings  on  the  estate  on  which  such  bricks  are  made  would  doubtless  promote  so 
important  a matter  to  improved  husbandry  as  good  accommodation  in  buildings  on 
farms. 
