^€^K 
 
 THE LIBRARY 
 
 OF 
 
 THE UNIVERSITY 
 
 OF CALIFORNIA 
 
 LOS ANGELES
 
 A sKErcH OF rim 
 
 REVENUE AND FINANCES 
 
 OF 
 
 IRELAND 
 
 AND OF THE 
 
 APPROPRIATED FUNDS, LOANS 
 
 AND 
 
 DEBT OF THE NATION 
 
 FROM THEIR COMAfENCEMEtiT: 
 
 WITH 
 
 ABb rRACTS OF THE PRINCIPAL HEADS OF RECEIPT AND EXPENDITURE 
 
 FOR SIXTY YEARS 
 
 AND T K e 
 
 KARIOUS SUPPLIES SINCE fHE REFOLUTlON. 
 
 THE WHOLE ILLUSTRATED WITH CHARTS. 
 
 By R. V. CLARENDON. 
 
 Printed for W. Lowndes and J. Debrett, London ; and 
 P. Byrne, Dublin. 
 
 MDCCXCI.
 
 Cb^^ 
 
 3: 
 
 PREFACE. 
 
 A T a period when every branch of Political Knowledge is fo 
 -*- -*" extenfively cultivated, it can hardly be deemed improper to 
 introduce A Sketch of the Revenue^ and Finances, of a Nation, which, 
 however intimately conneded with Great Britain, have not in any 
 Publicatioa extant, been fatisfaiflorily difcufled. 
 
 Ui 
 
 h- 
 LU 
 CO 
 
 ^ The INIaterials from whence the following Work has been formed, 
 ~ were coUefted near feven years ago, and only reduced into form fliortly 
 o after the firfl agitation of the Commercial Piopofitlons in 1785. At 
 ^ that time, fuch frequent mif-ftatings appeared in the Public Prints, 
 o vpon the fubjeft of the Income, and Expenditure of Ireland, that it 
 induced the Editor of the following fliects to digefl: the various abftraft* 
 
 z he had made from the Tournals of Parliament, and other Public Do- 
 ^ cuments of that Kingdom. 
 
 For a good deal of the firfl part of the prefent Work, he was much 
 indebted to the Treatife on the Revenue, and Exchequer of Ireland, 
 printed in 1776, by G. E. Hov/ard, Efq. Indeed, had that Publication 
 been more confined to Financial Statements, and not abounding fo 
 much with legal opinions, and precedents of various forms peculiar to 
 the Irifli Exchequer, (which nearly fill the fecond volume) the prefent 
 compilation mufl have had lefs pretenfion to appear : But even that 
 
 Work is now difficult to be met \\'ith. 
 
 A z The 
 
 40/303
 
 IT 
 
 PREFACE. 
 
 The fcttlcmcnt of the ConfUtution of Ireland, and the rank which 
 Ihc has fo juftly obtained in the fcale of European nations, indepen- 
 dent of her clole connexion with Great-Britain, muft render the 
 knowledge of her Revenue, and Finances, much more interefting and 
 important at this, than at any former period. This Sketch, as originally 
 drawn up, carried the Statement of the Accounts only as far as Lady- 
 Day 1785: In that ftate it was fubmitted to the perufal of feveral 
 Friends, who from fituation, or habits of fludy, were mofl intimately 
 acquainted with the fubje£l. 
 
 Their favourable opinions, and encouragement, nearly led the 
 Author to give it to the Public at that time, had not the firft part of 
 that very erteemed \^'ork, " The Hiflory of the Public Revenue of 
 *' the Britilh Empire," accidentally fallen into his hands. As the 
 Author of that Hiitory intimated a defignin the purfuit and completion 
 of his Work, of giving an account of the Irilh Revenue, the Editor 
 of the cnluing Sketch moll readily abandoned all ideas of Publication, 
 ■upon a fubjeil, which with real pleafure he oblerved, had fallen into 
 fuch able hands. For his own latisfadion, however, he continued, 
 Seffion by Seflion, a Statement of the Revenue, and Expenfes, according 
 to the various accounts laid before Parliament ; and made fuch other 
 additions as naturally arofe out of the iubjetfl. 
 
 Upon pcruling the Advertifement prefixed to the third part of 
 " The Hiilory of the Public Revenue," he obferved with fome con- 
 cern, an apology for relinquilhing the idea of giving an account of the 
 Irilh Revenue. The Anthor there fays, " It was intended to add a 
 •* Chapter on the Revenue of Ireland, and another upon the Pohtical 
 •* Circumfunces of ^Jut Nation ; but the former was ibund to be too 
 ] ** extenfivc
 
 PREFACE. T 
 
 C^ ;.£.; ?q1?IiC. SI!kJ rOS'CS i Z z'l 
 
 . - -i— W-* ft.^^'^ •*».J^^'.-« 
 
 c: 
 
 rTfTpTTin.T' ff^ 
 
 X-Js . ; - — .; -^.. .-.-*..,—. --a; -"- -'-^."■-; — • — '—^a -' '• - -_T- i •.^.-y '-^-^ ♦?- J 
 
 he wiii cc: r; 
 
 wifh ; bat as 
 
 :'-■■■ - :zir3!HX 
 
 :r brins difiearent heads ■ .t--*\ it 
 
 ! . ; . ..f.-ifj tOT^ieat aitidesafanoft i:. ._.-, 
 
 The preient PnMiration msj, pciha|}s, be more pmpeiij cooiidercd 
 tis 3 C^^^r*-^ and D^tl c^ Tarioas Financsal Statements, which, 
 
 vrh-lr ;; . ^ t r'^^-f a Skctcli of the Irifh Revenue, maj fbrrifh 3 
 
 • --.--- - ^ . — - _ — . JwJ cS ».~»j-.. vc uUXOIT ^ - - • - i 
 
 Lv -; -;V -; . /". ; -r ;. •'■•;':• i ; 9 ' - K . B.
 
 VI 
 
 PREFACE. 
 
 N. B. Since this Work has been at Prefs, the Right Honourable 
 Sir Henry Cavendifh has favoured the Public with his ftatements, made 
 from the Public Accounts of Ireland ; which as they enter into the 
 detail of the various heads of Receipt, and Expenditure, may be con- 
 fuited to advantage, along with this Publication. 
 
 ERRATA. 
 
 Page 4, dele t after 41,000/. in line 14, and place it in line 17, between dsdatation, tm4 
 extant. 
 
 — — 34, 1. 27, for " new material," read, " raiv material." 
 
 7, marginal notes tranfpofed, ifV for 2cl, zvA vice verfa. 
 
 10, 1. 12, •' omifllons Iiadboen," read, " omlfnons w^i/VA Aa^been." 
 
 ^49, note, I. 2. between "of and J787," infcrt " 18 June." 
 
 '- 74, 1. 9. " of the Government," read, " of Government." 
 
 76, 1. 14, for " light duties" read " Jiigb duties." 
 
 ' 96. 'lire figures of the particulars of the income fhould be within, and not under the 
 
 preceding column of figures, and as the addition of the whole (6,695,0'5g) 
 fhould he at the end of the line, and placed di re clly under 6,814,253, fo that 
 nothing fhould appear between them to intercept the fubtraflion. 
 
 CONTENTS.
 
 CONTENTS. 
 
 ?3g* 
 
 THE ancient Revenue — — i 
 
 Irilli Revenue in general - - ■ — ■ ■ ~~— — 7 
 
 Hereditary Re\enue — — — — ■ — 
 
 King's Rents, viz. Crown, 8. Port Corn, 9.— Conapofition, 9, and 
 
 (^it Rents — ' — — " 
 
 Cuftoms, and Excife — — • ^2 
 
 New Impofl: ■ — ^4 
 
 Inland Excife » — '5 
 
 Lincenfes for Ale, &c. — — ~~ 
 
 Fines, Seizures, and Forfeitures — — — — -^— 1 6 
 
 Hearth Money — — '7 
 
 Prizage, and Duties payable by prefcription ■ 1° 
 
 Light-houfe Duties ^9 
 
 Wool Licenfes — — > — — 20 
 
 Cafualties, 21, viz. Fines, 21. — Cuflodiam Rents, 23.— Firfl Fruits and 
 
 Twentieth Pans, 23, — and the Profits of Faculties — • — 24 
 
 Firft Supply granted — — — — 27 
 
 Additional Duties • — 28 
 
 Poll Tax, 31 and 33. — Land Tax 33. — Duty on Woollens — - — 34 
 
 Additional Duties Queen Anne — — — — 3^ 
 
 Ditto Geo. I. 40 
 
 Ditto George II. — — — — — 42 
 
 Ditto George III. — — — — 44 
 
 Commercial Propolltions, 1785 — — — — 4^ 
 
 Additional Duties, 1785 — 48 
 
 Schedule of Wine Duties - •■ ' — S^ 
 
 Duties upon Grant of Colony Trade, 1779 " ■■ 5" 
 
 Schedules of Duties) on Sugars — ■ ■ 57 
 
 Tobacco Duties — — '■■ — — 5^ 
 
 Duties upon French Treaty — 60 
 
 Stamp Duties — •- 62 
 
 Poft-Office Revenue — . — — — 63 
 
 Poundage, and Pells — ■ ■ ■ " 05 
 
 Produce of Ordinary Revenue — — — "7 
 
 Calual Revenue, Duncannon Fort Lands, Sec. — 
 
 Appropriated Duties — — — . — 70 
 
 Fund for the Loan — ■ — _— — — 
 
 Ditto for Linen Manufa6lureB ■ • 7^ 
 
 Ditto for Encouragement of Tillage — 80 
 
 Ditto tor Bounty on Export of Linen and Canvas — 82 
 
 Ditto for Encouragement of Irifh Filheries 83 
 
 Ditto for Proteflant Charter Schools — > — — — 84 
 
 Ditto for Improvement of Dublin — — °5 
 
 Ditto for Lagan Navigation — — — ■ "^ 
 
 Ditto for Repair of Royal Exchange — — — "8 
 
 Ditto for Repairs of College Buildings — — — 
 
 Ditto for Cambrick Manufafture • — 88 
 
 View
 
 VUl 
 
 CONTENTS. 
 
 Page 
 
 Vifwof the Produce of the Revenues for 1785 — — — ^o 
 
 Of the Public Loans, and Means ul'ed for difcharging them — — 93 
 
 Ditto in the reign of George II. — ■ ■ 97 
 
 Ditto George III. — 106 
 
 Abfentee Tax 1773 — — — .^—1 — 109 
 
 Loan by Tontine • — ""-" HO 
 
 Lottery, and Treafury -bills - — — " 1 1 2 
 
 State of Debt of Ireland to Lady-Day, 1785 116 
 
 Of the National Debt, and Means of redeeming it ■■ — ri8 
 
 Sinking Fund recommended — — • ■ I44 
 
 Tables, viz. Hereditary Revenue, Produce, &cc. — — ■■ ii 
 
 Additional Duties ■ »« 
 
 Appropriated Duties ■ — "~ — iv 
 
 Stamp Duties, and Poft-Office y 
 
 Total Duties, and Taxes — — — — vi 
 
 Colleilion of Revenue, &c. — vii 
 
 Expenditures — being Civil and Militaiy Lifts, Appropriated Funds, and Extraordi- 
 nary Charges ^— ~~~ viii 
 
 Particular Expenditures — being Premiums, Parliamentary Payments, and Charges ix 
 
 Ditto — being Exceedings upon Concordatum, Military Contingencies, and Barracks x 
 
 Ditto — ^being total Penfions, King's Letters, and Government Expenfes — xi 
 
 Ditto — being Charge of Army, Ordnance, 8cc. ■ _____ xu 
 
 Tontines, Annuities, and Treafury-bills — — xiii 
 
 State of Loan Funds, &:c. — — — — xiv 
 
 Total Charge, Debt, and Credit of the Nation — ^— — xvi 
 
 Supplies from i6g2 ' ~~ — xvii 
 
 Curioms Inwards, and Outwards ■ ■ — - xviii 
 
 Excite — Imported, and Inland _ — xix 
 
 Appendix, containing Account of Loan Debentures from the Origin of die Prefent Debt xxi 
 
 Ditto of Treafury Bills — — — xxvi 
 
 T«rms of the Loan, Seflion 1785 " — — — xxix 
 
 State of the Funded Debt to Lady-Day, 1786 —^ _____ xxx 
 
 Calculation of Sinking Fund — — — — — xxxi 
 
 New Mihtary Eftablifliment of 1788 — — ^— xxxiv 
 
 Abftradt of the feveral A£ls of Additional Duties ___-_ ■ xxxvi 
 
 Schedule of Confolidated Duties on Sugars, ice. — — xl 
 
 Abftradl of the principal Exports of Ireland for five Years, from Lady-Day 1784 xli 
 
 References to the I'ables, xliii. Ditto to the Charts — — lii 
 
 Charts, viz. No. L Revenue colle6led by the Commiflioners of Cuftoms, and Excife, with 
 
 the Rate per Centum of Colledlion. 
 No. II. Revenue coUcdted by Commiflioners of Stamp Duties, alfo Poft-Oflice Revenue. 
 No. III. The Revenue, and Expenfes of Ireland. 
 No. IV. The Debt, and Credit of Ireland under each Chief Governor from 1707. 
 
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 r. I 
 
 0« « « IS C4 IN --I '^t "^ ^ "^ 
 
 p. jiuf. ^fi I a>3:. 
 
 > t/j N 
 
 N "^ ^ 
 
 N,^<t-5<i5ig§ti IS, ^X 

 
 SKETCH 
 
 O F 
 
 THE REVENUE 
 
 AND 
 
 FINANCES OF IRELAND. 
 
 IN treating of the Modern Revenue of Ireland, there can be but little 
 occafion to notice the objefls that anciently contributed to the trea- 
 fury of it's kings; no veftige of them remaining in the Fifcal Code of 
 the prefent day. Unavailing indeed, mufl the inveftigation of the 
 antiquarian prove, who fhould aim at difcovering any thing like the 
 public contributions of the feventcenth, and eighteenth centuries, in 
 the hiftory of a people deftitute of trade, unacquainted with mechanic 
 arts, and whofe fupreme monarch received cattle, and the crude 
 materials neceflary for clothing, as the tribute of his dependants. 
 
 This is to be underflood of the Aborigines Irifh, for at the coming 
 over of Henry II. and during a feries of years antecedent, the principal 
 fea ports were in poffeffion of the Danes, or their defcendants ; who 
 like all the maritime nations of the north poffeiTed along with a fpirit of 
 enterprife and induftry, a knowledge of commerce, and manufaftures ; 
 with them a revenue was furniftied by imports on their exports, imports, 
 &c. Many of their coins ftill to be found, afford fufficient proof of their 
 knowledge of that great medium of trade — money. 
 
 The revenue derived by the firfl Englilh fovereigns was very incon- 
 fiderable, arifmg only from the fubjeds within the narrow hmits of 
 
 B the
 
 A SKETCH OF THE REVENUE 
 
 the pale, and confifled of various branches analogous to thofe which 
 compoled the Enghlh revenue at that time, viz. 
 
 i"- Ancient Demefnc Lands. 
 
 z'^- Vacant Bifhoprics, Abbies, and Priories. 
 
 3''- Yearly Terms of Counties, Towns and Boroughs. 
 
 4 •■•• Prizes, and Cuftoms for Duties on Merchandize, 
 imported and exported, and Duties on Vef- 
 fels trading from place to place — (See p. 12) 
 
 5*''- Wardfhip, Marriage, Relief, and other profits 
 
 arifnig from the Feudal Tenures (P- ^ 7) 
 
 6"*' Prizes, Purveyance, and Pre-emption — — • (p. 18) 
 
 •y'*'- Fines, Amerciaments, and Oblata — — — — (p. 21) 
 
 Of thefe, but a very fmall remnant enter into the modern revenue 
 of Ireland. Befides the foregoing, the crown received emolument 
 from other taxes, of which at prefent w^e have little or no account. 
 Thefe were often levied by the fole prerogative of the fovereign, and 
 in general on occafions of emergency or danger: as Aids, Scutage, or 
 Efcuage, Hydage and Carucage. The Scutage appears to have been 
 eftablifhed in the reign of Henry II. the firll: Englifli fovereign con- 
 nefted with Ireland, and fixed at 20s. for each knight's fee, but was 
 afterwards generally received at the rate of two marks, or i/. 6/. 8^/.* 
 
 Henry made grants of lands to many of his followers, fubjeft to 
 imports neceflary to the maintainance of his authority, and their 
 proteftion. The Efcuage was put in charge with the Exchequer, 
 18 Hen. II. being two years after thedefcent of the Englifh,and feveral 
 perfons appear charged under the title, " De fcutagio militum, qui nee 
 •' abierunt in Hyberniam, nee milites, nee denarios illuc mifcrunt."t 
 
 Hydage was an impofi: upoi\ land — the hide being confidered fuch a 
 quantity of land as was fufficient to keep a plough going throughout 
 the year. 
 
 '* Madox HifV. and Antiq. of Exchequer, V. 1. 624. f Ibulcni, 629 — 658. 
 
 Carucajjc
 
 AND FINANCES OF IRELAND. 
 
 Carucagd, a fimilar impoft upon land in carucates, or quantities of 
 one hundred acres. 
 
 Although the footing which Henry had gained in Ireland was pur- 
 chafed at fo little bloodfhed, and expence, the continuance of his very- 
 limited dominion was afterwards exceedingly burdenfome to him, and 
 feveral of his fucceflbrs. For more than four hundred years the Englifh 
 tenure was lb precarious in Ireland, that far from deriving the advan- 
 tages, which iu a fettled Hate, it muft be fo capable of affording to 
 England, it M'as in general a fource of expence for preferving even an 
 acknowledgment of Enghfh authority. 
 
 The revenue raifed upon the fubje£ts within the pale was confumed 
 in their ordinary defence, and when any ambitious or enterprizing 
 chieftain made head againft the Englifli government, it became 
 neceflary to furnilh fupplies and remittances from England to repel the 
 attack. 
 
 To the time of Henry VII. the revenue of which we have any 
 accounts", feldom exceeded 5000I. a year. In the reign of his grand- 
 daughter Mary we find a new fource of revenue, which might have 
 furnilhed an incentive to national induftry much fooner than it took 
 place : this was a tribute paid by Philip of Spaui for allowing his 
 fubjefts to fifh on the north coafl of Ireland, having in 1553 obtained 
 the Queen's licenfe for that purpofe for 21 years, paying loool. yearly 
 for the fame; and which appears to have been brought into the 
 Exchequer of Ireland."^ 
 
 In the reign of Elizabeth, Ireland became an object of prodigious 
 expence to England ; infomuch, that the charge of the lirft 15 years 
 amounted to 490,779/. 7/. 6kd. while the whole produce of the Irilh 
 revenue for the fame period was but 120, cool, or 8000I. per annum. f 
 
 The fubfidies granted by the parliament of Ireland in aid of the 
 ■fettled duties &c. from the reignof Henry VII. confifledof a land-tax of 
 
 • Sec Burroughs's Treatife of the Sovereignty of the Biitifh Seas, p. 80. 
 t See Sir James Ware's Hiftory. 
 
 B 2 iy. 6 J.
 
 A SKETCH OF THE REVENUE 
 
 i^f. 6d. upon every plow land occupied, and manured within Ireland. 
 This was the cuftomary rate 'till the nth James I. whei^ the 
 method of taxing individuals for their reputed eftates was fettled at the 
 rate of 41. in the pound upon land, and zs. SJ. in the pound upon 
 goods. 
 
 A Subfldy upon the Temporalty was generally granted for 40, 41, or 
 45,000/.* The amount of thofe upon the clergy do not appear from 
 the journals of parliament, being given in their convocation. In the 
 reign of James I. the Alnage duties were firft introduced into Ireland, 
 but we have no account of their produce : they were afterwards fettled 
 by parliament at the Heftoration. 
 
 During the government of 1jot6. Strafford there was raifed no lefs a 
 fum than 578,000/. by Subfidies, being four of 40, two of 45, and 
 eight of 41,000/.^ 
 
 (N. B. In rating the Subfidies aliens were taxed double.) 
 
 The unfortunate Charles had the temerity to increafe the impofl: of 
 fubfidy by his fimple ordinance, as appears from a declarationtextant ia 
 
 * The arrangement of the Subfidies was made by the Loi d Lieutenant and Council and con- 
 firmed by a vote of the Houfe of Commons. The diftribution of thcfe granted in 1634 upon 
 the Icveral provinces were as follows, viz. 
 
 Jycinfter — — ^13,000 
 
 Ulfter — — — 10,000 
 
 Munfter — — 11,200 (See Irifli Com. Jour. v. i.p. iy6) 
 
 Connaught — — 6,800 
 
 X4I1.000 
 
 In this we may obfcrvc that rxjgard was had to property rather than extent ; for Connaught 
 thougli nearly as large as Leinfter pays but about half as much, and Ulfter, which was a good 
 ileal larger, pays only ten-thirteenths of Lcinfter. This will give a pretty accurate notion 
 of the value of property in the ditiirent provinces at that time. 
 
 t Rymer's Fcedera, v. 18, p. 920. The articles are pilchards, herrings, falmon, butter, 
 falt-provifions, Hieep, and calves fkins, hides, candles, iron, wool, yarn, lugs, blankets, wax, 
 
 goat, and deer fkins, live bulls, oxen, cows, horfes, plpcjiaves, corn, and grain of all kinds 
 
 No pipe ftaves, or wool, and flieep fluns with the wool to be imported from Ireland, vcuhout 
 licence, and merchant llrangers to pay one iourtli more than natives at fuch exportation. 
 
 Vide, orisj. 
 
 Rymcr.
 
 AND FINANCES OF IRELAND. 
 
 Rymer, laying a higher impofitioii or increafe of Subfidy iti Ireland 
 upon thj export of goods therein fpecified, except to England.* 
 
 From the diftrafted ftate of government which prevailed from 1641 
 till the fettlement under Cromwell, no eftimate can be formed of the 
 various taxes, or even an enumeration of the objedls which compofed 
 them. 
 
 However we find in the valuable colle£lion of ftate-papers left by 
 Secretary Thurloe, " An eftimate of the Revenue, and Expenfe of 
 *' Ireland in 1657 — ^^ follows : 
 
 " The revenue of Ireland for the two years) £. s. d. 
 
 ending lil. Nov. 1657 — — ) 137,588 13 3 
 
 For one year — — — ■ 68,779 6 7! 
 
 " Expenfe for faid two years — • — — 142,509 11 o 
 
 For one year ■ — ' — — 71,254 15 6 
 
 " The expenfe more than the revenue 45959 ^7 9 
 
 The authenticity of this document will be fufficient apology for its 
 infertion here. By the fame paper it appears that the Scotch revenue 
 amounted but to 37,690/. igs. being Ibmewhat lefs than one half of 
 the fum produced by Ireland. f 
 
 Immediately 
 
 * Anciently the Subfuly in England amounted to no more than 70,000/. at the rate oi j^d. 
 in the pound on lands, and zs. 6d. upon goods — according to Sir Ed. Coke, 4 Inft. 33. By 
 the fame author a Subfidy of the Clergy at 413'. in the pound on lands produced but 20,000/. 
 Jbie/em. 
 
 t Thiscircumftance feems more worthy of obfervation, as correfponding with the proportion 
 of revenue in thofc two countries at the prefent day. The nett amount of the revenue o£ 
 Ireland for the year ending Lady-day, 1788, after deducing the various expences of manage- 
 ment, drawbacks, bounties, &:c. being 1,176,561/. 14J. 10^13^. and the nett produce of the 
 &otch revenue in 17S8, according to the ftatement of Sir J. Sinclair, 630,770/. So that 
 
 Scotland
 
 A SKETCH OF THE REVENUE 
 
 Immediately upon the Reftorntion, the various duties, 5cc. " /evic^i 
 "■ hv the late ufurped poivcrs,''^ were ordered to be continued, 'till a 
 fettlement fhould be made by parliament. 
 
 Some temporary imports took place, unneceffiry to be noticed here, 
 as they all ceafed upon the eftabliiliment of the Hereditary Revenue, of 
 which we Ihall now enter upon the Iketch. 
 
 Scotland feems out to have raifed her ancient proportion, notwlthftanding all the declamation 
 about her increafe of taxes by the union with England, A period from whence rtie muft 
 date her prcfent commercial greatnefs — while Ireland, railing a revenue proportionably 
 higher, is excluded tVonitlie benelits of the Britifli markets. 
 
 OF
 
 ( 7 ) 
 
 OF THE 
 
 IRISH REVENUE. 
 
 THE Public Revenue of Ireland confifts of the following branches, Hj i -jJiw ry 
 viz. — The Hereditary Revenue, granted chiefly on the Rellora- '*'*****■ 
 
 tion of Charles II. Additional- duties, granted fhortlv after the 
 
 Revolution. Appropriated-duties , laid on at ditferent periods. Stamp- 
 duties, granted in 1773, and the Revenue of the Poji-ofice.^ eftabliflied 
 in 1783. 
 
 The Hereditary Revenue is made up of the ancient patrimony of Revenu'TV 
 the crown, payable by prefcription or cuftom, fanftioned by common S***^**'- 
 law ; as the Crown-rents, Port-corn, and Compofition-rents, Prizao-e, 
 Light-houfe Duties, and the Cafual Revenue ; or by duties, and taxes 
 granted to Charles II. and his fucceflbr3, by parliament, in exchano-e 
 for branches of .the inherent revenue of the crown that were found 
 grievous to the lubjed, as Wardfhip, Feudal Tenures, &c. or in return 
 for forfeitures, which arofe to the cro^^'n, and were conftitutionally 
 applicable to public fervice. Thofe upon the Reflioration u-ere very 
 ^xtenfive, but fo great was the contention from the variety of intereil^s 
 that had claims upon the crown, and fuch the diftra(5led flate of the 
 property of the kingdom, that Charles as a foundation for the fettlement 
 of Ireland, and ^\■ith a view to obtain a large permanent revenue, 
 agreed to refign all his forfeitures ; in confequence of which, he 
 
 Tcceivcd
 
 8 A SKETCH OF THE REVENUE 
 
 Rife of it. received a confirmation, and enlargement of the duties of Tonnage and 
 Poundage, which had been originally fettled in 1500 by 15 Henry VII. 
 and of various others ; the whole coming under the heads of Cuftoms 
 Articles now Inwards, and Outwards, Inland and Imported Excife ; Fines, Seizures 
 compoingic ^^^ Forfeitures, Licenfes for felling beer, ale, and flrong waters, Quit- 
 rents, and Hearth-money. 
 
 The Hereditary Revenue produced at Titnedium for the £. 
 
 twelve years ending Lady-day, 1773, near ■ 640,000 
 
 For the twelve years ending Lady-day, 1785, little 
 
 more than — — — ■ — — — — — 625,000 
 And for the four years ending Lady-day, 1789 — — 665,111 
 
 From this general view of the Hereditary Revenue, let us proceed to 
 a particular account of the various heads of which it is compofed. 
 
 KING'S RENTS. 
 
 The King's Rents are of four kinds, viz. Crown, Port-corn, Com- 
 pofition, and Quit-rents. 
 
 Cwwn-rents Crotvn-rents are thofe referved upon the crown granting away any oi 
 its demefnc lands, and lands of inheritauce. They arife at prefent. 
 
 Rife of. principally from the grants made of lands, &c. formerly belonging to 
 religious houfes diflblved upon the Reformation, and which by 28 
 Henry VHI. c, 16, and ^^ Henry VIII. c. 5, were, with all their 
 pofleffions and appendages, veiled in the king, his heirs, and fucceflbrs. 
 Others were referved out of the grants of the fix efcheated counties of 
 Uliter, which were forfeited on the rebellion of the noted Earl of 
 Tyrone, and his adherents. They were planted by * James I. after a 
 
 * This plantation was made ufe of as a pretext by James for raifing 200,000/. witliout 
 any application to parliament, by inflituting the hereditary honour of baronetage; upon 
 which he created two hundred, each of whom paid looo/. to the king for that honour. It 
 was faid to be a fcheme devifed by his treafurer, Cecil Earl of Salifbury. 
 
 *• plan
 
 AND FINANCES OF IRELAND. 9 
 
 plan of Chancellor Bacon, improved by the then Lord Deputy 
 Chichefter, by which the lands were divided into three portions ; 
 firil: thofe of two thoufand acres held in capite, fecond, of fifteen 
 hundred held by knight's fervice, and third, of one thoufand held in 
 common foccage ; and there was rcferved to the king for every '^«'«"»"°"« 
 thoufand acres 5/. 6s. %d. for what was planted by Britifh tenants, 
 8/. from thofe planted with Irifh, who were to ere(El buildings, and 
 10/. ly. 4^. from fuch as were planted by natives who were not 
 obliged to build. There are other Crown-rents which are referved 
 upon all grants from the crown of fairs, markets, ferries, and fifheries. 
 
 The whole amount of the Crown-rents is about 14,800/. per annum. 
 
 Port-corfi-rents, were formerly paid by the tenants of monafleries, Produce, 
 abbeys, &c. generally in kind ; and in mofl grants made by the crown Port-corn 
 
 — rents* 
 
 after the diffolution of the religious houfes, refervation is made of 
 thofe rents, as well as the crown rent, or that which was paid in 
 money. They were given to the Lord Lieutenant, and other ftate 
 officers, and they are referved to them by the a£l of fettlement : but 
 by a king's letter of April 20, 1 763, the Port-corn-rents accruing to 
 the Chief Governor are ordered to be paid to the Commiflioners of the 
 Revenue for the ufe of the crown, in future. 
 
 They amount but to about 400I. yearly. 
 
 Compofttion- rents were thofe referved to the crown by a compofition Amount. 
 made between Qiieen Elizabeth and the lords and chieftains of Con- Compofuion 
 
 ^^*^ rents* 
 
 naughty in lieu of the ceffes of imprefs, and quarterage of foldiers. A 
 great part of the lands in the provinces of Connaught and Munfter 
 being held by Irifh cuflom, and not by tenures, agreeable to the 
 Englifh laws, were in time of peace fubj eft to whatever impofitions Rife of. 
 the rapacity of a mihtary governor thought fit to exaifl ; and in war, 
 liable to all the havoc made by the free quartering a licentious foldiery. 
 To obtain a better fettlement of thofe parts, the lords, and owners of 
 lands petitioned the Queen to accept a furrender of them, with a view 
 to their being granted to them again, and held of the Queen, and her 
 fucceflbrs, by fuch tenures, rents, and conditions as fhould be judged 
 proper. 
 
 C Purfuant
 
 !3 
 
 A SKETCH OF THE REVENUE 
 
 Patents 
 
 b; Elizabeth 
 
 f irther 
 Grants. 
 
 Atlvsntages 
 taken by 
 jamet I. 
 
 Continued 
 by Chirles. 
 
 LdStrafford's 
 
 ej -pre live 
 piocccdings 
 
 and Star- 
 Camber 
 Kiuco &x. 
 
 Purfuant to this, an aft pafled (12 Elizabeth) enabling the crown 
 to make out to luch perfons as fhould furrender their lands {o held by 
 Irifh cullom, patents thereof with refervation of rents, and fervices : 
 And afterwards by the 27 Elizabeth, a commiffion iflued, empowering 
 the governor of Connaught,- and others to make the compofition, 
 which was fixed at los. for every quarter of a town-land m that pro- 
 vince, together with certain fervices. 
 
 Some errors, and defects having arifen in thofe agreements, James I. 
 in July 161 5, iflued his commiffion of grace for fupply thereof: 
 but towards the conclufion of his reign, having; conceived a defion of 
 planting this province, in a manner fimilar to his favourite one of Uljler^ 
 he was dilpofed to take advantage of fome omiffions nad been difcovered, 
 by the proprietors not having taken out, or enrolled their patents pur- 
 fuant to agreement : defeds which chiefly arofe from the negleft of the 
 crown-officers, they having been paid for them. His death however 
 prevented his fucceeding, and his fon Charles fet on foot a new treaty 
 of agreement between him and the patentees-; by which he raifed as 
 fines I 20,ood/. for permitting them to enroll the furrenders, and patents, 
 which were promifed to be confirmed by adt of parliament. 
 
 Lord Straft^brd, ever anxious to feize on any opportunity of adding to 
 the revenue of his mafter, however cenfurable the means, availed 
 himfelf of further omiffions, which either the indolent temper of the 
 proprietors, or fraud of the pubhc officers ftill left open to him. He 
 ranfacked old records for the crown's title ; this he fubmitted to a jury, 
 who in cafe of not finding it as expefted, were cited to the Caftle or 
 Star-chamber, and there fined enormoufly. Strafi"ord exulted highly in 
 a letter to Charles of the policy of this fcheme, as it muft at all events 
 be produftive to the Exchequer ; for if the crown's title was found, the 
 land would not be reftored without a very heavy fine, and if the jurors 
 refufed finding the title, the exceffive Star-chamber fines upon them 
 muft Iwell the revenue.* This proceeding may be faid to be the be- 
 ginning of that train, which drew on the deftruftion of the Lord 
 
 * Vide StrafFord's Letters— Alfo Leiand's Hiftory of Ireland, vol. 3, p. 
 
 Deputy,
 
 AND FINANCES OF IRELAND.^ ii 
 
 Deputy, aiid tended not a little to render Charles I. odious ; being one 
 
 of the principal grievances which the Irifh urged in excufe for the Excufefor 
 
 rebellion of 1641. However, after various ftruggles, the compofitions Rebellion. 
 
 were confirmed by a£l of parliament. Thofe rents were then a very 
 
 confiderable, and productive branch of the revenue : but the fubfequent 
 
 troubles, and the extenfive forfeitures confequent thereof, which were 
 
 confirmed by the aft of fettlement at the Reftoration, whereby the 
 
 ^{it-rents were eflabhlhedin lieu of all refervations to the crown, funk 
 
 the Compofition-rents fo much, that they now produce little more than Produceof 
 
 1000/. a year. Rents. 
 
 N. B. The Compofition-rents are in charge in the king's rent-roll in 
 the following; manner viz. 
 
 *' For every quarter part of a town-land — 10/. 
 " For every cartron — — — 2s. 6d. 
 
 but it is not precifely determined, what number of acres thefe denomi- 
 nations contain. 
 
 ^it-rents arofe from the forfeitures after the rebellion of 164 1, Quit-renw 
 and were fixed by the adls of fettlement ( 1 4 Car. II. fefs. 4. c. 2) and of " ^ "^ 
 explanation (17 and 18 Car. II. fefs. 5. c. 2.) — They were referved acre- 
 ably, upon all the eftates forfeited by that rebellion, and granted by the 
 crown to adventurers, foldiers, and holders of debentures ; and alf'o, 
 out of fuch lands as having been feized from, were afterwards reltored 
 to innocent papifls purfuant to the decrees of the Court of Claims, &c. 
 or upon lands given to them and others, as reprifals for eflates 
 retained. 
 
 Thofe rents were rated as follows, for every acre 
 In Leinfter — — ^d. 
 Munfler — — 2I: 
 Ulfter — _ 2 
 
 Rate fixed at 
 
 Connaught i^ 
 
 The Quit-rents annually amount to about 50,840/. and the four 
 feveral fpecies of King's-rents before mentioned, produced for the year 
 
 C 2 ending
 
 ■12 
 
 A SKETCH OF THE REVENUE 
 
 PixJuLf. ending at Lady-day 1,785 — 65,791/. 4.S. -/d. and for the year ending at 
 
 Lady-day 1789 — 64,72+/. 5/. 8i. 
 Kot By the aa of refumption (11 WiUiam III. Eng.) the Crown-rents, 
 
 alkiw'olf . Quit-rent?, and Chiefries are made unahenable ; and it is thereby enafted, 
 
 that they Ihould for ever be, and remain for the fupport, and maintaiu- 
 
 ance of the government of the kingdom.* 
 
 CUSTOMS AND EXCISE. 
 
 Cuftom:. Cujloms are the duties of Tonnage, and Poundage upon goods import- 
 
 ed, and of Poundage upon goods exported. 
 
 Poundage. Poundage is the mofl ancient duty for which we find any parlia- 
 mentary record. It was payable to the crown upon all merchandizes 
 imported into, or exported out of the kingdom to be fold, except 
 ivines, and oils, which pay cuftom by way of Tonnage. 
 
 In England it was granted by parliament as far back as in 1373— 
 4.7 Edward III. — but the firft account we have of it in Ireland is that 
 
 Firft Grant mentioned by Sir John Davles,t who fays it was granted to Henry VII. 
 
 "*"■ in the loth year of his reign for five years ; of this however we have 
 
 no further authority, the ad: not appearing in the ftatute book : % but 
 
 * " This a£l expreffly declares, that thefe rents fhallfor ever liereafter remain, and be forthe 
 *' fupport, and maintainance of the government of Irehiiid ; and that all penjiom finee the 
 " 13th February 1688 charged, is hereafter to be charged thereon, Jhallbe "void." 
 
 t Sir John Davies in his Reports gives the following account of it. An aft was made in 
 the 14th Ed. IV.ere£lmg a military corporation called the Fraternity of St. George, and grant- 
 ing to them, and their fucceffors, a duty of twelve pence in the pound upon exports and im 
 ports for maintaining a military force in defence of the Englljh pale z^vcSi rebels. In the loth 
 Hen. VII. — an.a6t was made, which recites, that this tax had been converted by the Frater- 
 . iiity of St. George to private ufes, and not in the difcharge of the public fervice ; and there- 
 fore grants it to the crowu for a term of five years. Upon the expiration of this term, in the 
 15th Hen. VII. the prefent fubfifting a£l of Poundage made this tax perpetual. (SirJ. Davies's 
 Reports, p. 1 1 . Edition 1628.) 
 
 X There is great probability that fuchan aft might have paCTcd, altho' tliere remains no 
 trace of it at prefent, for in 14 Henry VII. an aft is pafled for punifliing cuftomers, con- 
 trollers, &c. for mifdcmeanours ; and by tlie Annals of Dublin, 8 Henry 111. 1224, it appears 
 that the cuftoms payable in that city were 3^. tor every lack of wool, 6^. for every laft of 
 hides, and 2</. for every barrel of wine. 
 
 at
 
 Rate. 
 
 AND FINANCES OF IRELAND. 
 
 at the end of that term, viz. in 1500, we find it granted by 15 Henry 
 VII. to him, and his heirs for ev.er, in the following terms, " That 
 " twelve-pence be levied by the king out of every 20s. worth of wares 
 *' brought into Ireland, and twelve-pence from every twenty-fliillings 
 " worth of merchandize, and wares after the price bought within 
 *' this land, and to be carried out of the fame, wiue, and oil excepted." 
 
 This is called the Old Poundage. 
 
 By the 14 and 15 Charles II. c. 9, another duty of twelve-pence in 
 the pound upon all goods exported by merchant ftrangers, or other 
 aliens (except on wines, and oils) is granted to the king and his heirs. 
 Both of thele duties are paid according to the values rated on the feveral 
 Sfoods enumerated in the book of rates annexed to faid a£l ; and the 
 Poundage upon any goods imported, or exported not mentioned in faid 
 book, is ordered to be levied according to the true value to be affirmed 
 by the oath of the merchant in prefence of the cuflomer, &c. Thefe 
 are called unrated goods. 
 
 By the 8th rule of this aci:, an allowance of five per cent is made 
 out of the duty of Poundage upon goods imported.* 
 
 Tonnage is a duty payable upon wines, and oils imported, and is Tonnage 
 n\ted after the following manner. 
 
 New Pound- 
 age by book 
 of rates Sic. 
 Car. II, 
 
 Alloivance 
 thereout. 
 
 Paid by Subjefls. 
 
 On French wine ----- ^^ 10 
 
 Levant, Spanifh, or Portugal 2 10 
 Rhenifh ---------- 015 
 
 Spanifh oil--------- 212 
 
 Sallad ditto --------- ^ 3 
 
 Rape, and linfeed oils - - - - 015 
 
 Greenland oil-------- o 8 
 
 Newfoundland ditto ----- o 6 
 
 By Stranjeis. 
 
 
 
 ^4 13 4 per ton. 
 368 per pipe or butt. 
 
 
 loop 
 
 3 5°' 
 3 18 
 
 cr awme. 
 
 Old rat« 
 thereoi. 
 
 100 
 10 
 
 > per ton. 
 
 
 076 
 
 
 
 ■* The duties of Tonnage, and Poundage were granted as tJieaft exprcffes it, '•' For protc^ing 
 " the trade of the kingdom at lea, and augmenting the publick revenue." 
 
 N. B.
 
 14 A SKETCH OF THE REVENUE 
 
 N. B. Wine pays cuftom by meafure, being Tonnage ; and excife by 
 
 Poundage, being upon value. By the 7th rule of the adl, 10 per cent. 
 
 is allowed for leaka2;e. 
 
 Wine Duties According to the new arrangement of the Additional Duties, all the 
 
 confoiidatcd. duties upon wine are confolidated, however it was necefTary in ftating 
 
 the Hereditary Revenue to particularize the Tonnage. 
 
 Goods fliipped in foreign parts, and wrecked on the coafl: are not 
 li:ible to the duties, but goods faved out of a veflel flranded, or forced 
 afhore but not wrecked are fubjedl to them. 
 
 Produce, 'j^j^g Cuftoms Inwards for the year ending at Lady- ^. s. d. 
 
 day 1785, amounted to the fum of - - - - - 190,044 14 o 
 Aiid for the year ending Lady-day, 1789 - - - 215,247 7 4I. 
 
 The Cuftoms Outwards to Lady-day, 1785 - - 31,588 2 10 
 Ditto to Lady-day, 1789 ----------- 2)2)-'?)2)Z ^ 4^ 
 
 impoii IMPOST EXCISE,* OR NEW IMPOST, 
 
 Excife. 
 
 Is a duty of Poundage granted by 14 and 15 Car. II. cap. 8. to 
 the king, and his heirs for ever upon all commodities imported ; 
 (jewels, bullion, corn, arms, and ammunition excepted) according 
 Rate of to the book of rates annexed to the flatute : viz. for all drugs is. 
 in the pound fterling ; raw hemp, flax undrefled, tow, rofin, pitch, 
 wax, cables, cable-yarn or cordage fix pence in the pound. For 
 all wine, tobacco, fait, and other goods fpecified, and valued in the 
 faid book of rates, one fhilling in the pound according to the book of 
 rates for cuftoms, and if not in that book, they are to be valued by the 
 fub-commiflioner, colledlor, and fearchcr for excife^ at the higheft 
 market price where imported. 
 Produce. The Impoft Excife produced for the year ending the £^. s. d. 
 
 25 March, 1785 ------------- 125,220 3 6|- 
 
 And for the year ending 25 March, 1789 - - - - 136,739 i 3 
 
 * The aft granting the excife exprefles that it is, " for the pay of the army, and defraying 
 " other publick charges in defence, and prefervation of the kingdom." 
 
 Inland
 
 AND FINANCES OF IRELAND. i; 
 
 Inland Excife is the duty granted upon Beer, Ale, and Strong Waters inland 
 
 by the 14 and 15 Car. II. c. 8 at the followhig rates, viz. ^"""^ 
 
 For every 32 gallons of ale, and beer above 6j-. J^. s. J. 
 
 value, brewed for fale, a duty of------- o 2 6 
 
 Ditto if under ts. value ------------- o o 6 
 
 For every gallon of aqua vitse, or flrong water 1 
 diflilled within the realm for fale 3 
 
 Befides the above perpetual duties, there have been additional duties Additional 
 granted fince on thofe articles ; and by the a£l for additional duties 
 leiTion 1785, duties are there laid in lieu of all others. 
 
 N. B. An allowance is made to common brewers upon paying their 
 excife of 2 gallons upon every 22 of ale, and z\ in 23 of beer to make 
 up for filling, wafle, leakage &c. 
 
 This Excife, for the year ending Lady-day, 1785, j(". j. d. 
 
 amounted to the fum of----------- 73,222 13 9 Produce. 
 
 And for the year ending 25 March, 1789. - - - - 100,045 5 ^ 
 
 LICENSES, SEIZURES, HEARTH-MONEV. 
 
 Ale, and Beer Licenfes,* as fixed by 14, and 15 Car. II. cap. 6. — Licenfes 
 which compels all perfons retailing laid liquors to take out an annual gcer. 
 Ljcenfe for which they are to pay twenty fhillings. 
 
 Thefe Licenfes produced in the year ending at £^. s. d. produce 
 
 Lady-day, 1785 --- 
 
 And for the year ending Lady-day, 1789 - - - . 
 
 Wine, and Strong Water Licenfes founded on the 17 and 18 Car. II. Wine and 
 c. 19. — which ena£ts that every perfon felling by retail any fort of LKcnfes. 
 wines, fhall take out a Liccnfe at fuch a fum as fhall be agreed upon, 
 
 * One of the firft acts of regulation under the government of Lord Straftbrd, was for the 
 licenfing ale-houfes, and making the keepers of them be bound in recognizance : They paid 
 5^. bd. annually for their licenfe (See 10 and 1 1 Charles I. c. 5.) The preamble to this zdi 
 ftrongly expreffes the rude and dit'orderly ftate of the country, fo late as in the year 1635. 
 
 lb 
 
 £.' 
 
 s. 
 
 d. 
 
 7*596 
 
 '3 
 
 3% 
 
 8,941 
 
 4 
 
 i.i
 
 ,6 A SKETCH OF THE REVENUE 
 
 io as not to be lefs than 40s. or more than 40/. yearly in the city, or 
 
 county of the city of Dublin ; nor exceeding 20/. yearly in any other 
 
 part of the kingdom. 
 Rate Svich as fold aqua vitze, ufquebagh, brandy, or other diftilled ftrong 
 
 waters, are to take out a Licenfe according to the fame aft at fuch lum 
 * as iTiall be agreed upon, not lefs in any cafe than 40J. or more than 
 
 ten pounds yearly in the city, or county of the city of Dublin, nor 
 
 more than 5/, yearly in other places. 
 Altem'. by But by 3 George III. c. 27 the rate of Strong Water Licenfes within 
 c. 27°' ' the citv of Dublin, and its precinfts was altered to luch a fum as 
 
 fliould be agreed upon ; fo that none paid lefs than 4/. or more than 
 
 ■jo/, yearly. 
 Produce. The Wine, and Strong Water Licenfes produced £^ s. d. 
 
 for the year ending Lady-day, 1785 ----- 27,585 8 7 
 And for the year ending Lady-day, 1789 - - - - 34,199 5 o 
 
 FINES, SEIZURES, and FORFEITURES. 
 
 fines, Selz- Thefe heads comprehend whatever reyenues arife to the crown by 
 Forfehures itsmoiety, or half of all Seizures condemned, and fold as forfeited under 
 the a(fts of Tonnage, and Poundage, and the afts of Import Excife : alfo 
 the fines and penalties incurred upon the breaches of thofe la\\s. 
 
 Produce. The produce of the Fines and Seizures for the year -£. s. d. 
 
 ending Lady-day, 1785, amounted to - - - - 6,974 4 iii 
 
 And for the year ending Lady-day, 1789, to- - - 24,426 6 8i 
 And the produce of the Forfeitures for the year 
 
 ending Lady-day, 1785, amounted to - - - - 579 o i^ 
 
 And for the year ending Lady-day, I 789 - - - - 506 19 io{ 
 The total of the three heads of Fines, Seizures, and 
 
 Forfeitures for the year ending Lady-day, i 785, 
 
 amounted to--- _--_... 7,553 5 of 
 
 And for the year ending Lady-day, 1789 - - - 24,933 6 6f 
 
 Hearth-
 
 AND FINANCES OF IRELAND. 17 
 
 Hearth-Money is perhaps the oldeft duty of which any part remains Hearth 
 payable at this day in the Britiih dominions : for by the Dooms-day- 
 book it appears, that Fuage was paid to William the Conqueror for 
 every chimney. 
 
 It was not however kno\\'n in Ireland 'till after the Refloration, when 
 it was granted by 14 and 15 Charles II. c. 17,* and by 17 and 18 
 Car. II. c. 1 8, in lieu of the profits of the Court of Wards, and Liveries ;t In lieu of 
 being a duty of two-fhiUings yearly for each fire-hearth, oven, &c. to WarJs and 
 be paid by the occupier of every dwelling throughout the kingdom ; L'^*"*^- 
 except fuch as live upon alms, and are not able to get their living by 
 work, and alfo except widows, who Ihall procure a certificate from two 
 juflices of the peace yearly, that the houfe which they inhabit is not of 
 greater value than 8j. a year, and that they do not occupy lands of 8.c 
 yearly, or have goods, and chattels to the value of 4/. Thefe excep- 
 tions being fo very limited, there are few habitations, however mean, or 
 their inhabitants, however miferable, that do not become objecfls of this 
 taxation. This duty ufed formerly be fet to farm to the highell: bidder, Formerly 
 who collected it himfelf, and paid what he agreed for to the neareft *^' ^° ^^" 
 colle£lor of a diftri^l, but this practice has been difcontinued ever fince 
 1704, and at prefent it is gathered by colle£lors appointed for that pur- 
 pofe by the Commifiioners of the Revenue. 
 
 The produce of Hearth-money for the year ending jT. s. d. Produce. 
 at Lady-day, 1785, was - 61,380 19 Si 
 
 And for the year ending Lady-day, 1789 - - - 70,628 8 6 
 
 * This duty was granted, to ufe the words of theftatute, " as a publick revenue for publkk . 
 charges, and eypenfes." 
 
 + The revenue at firfl: granted to Charles II. having been found fo unprodufUve, that the 
 King was obliged to fend money out of England to difcharge fome of the publick debts, and 
 it being computed that the certain revenue would fall fhort of the expenfe in 42,000/. a bill 
 was ordered in for impofing a tax upon hearths,* at the fame time 20,000/. was direfted to be 
 allowed to the officers of the Court oflVards,^ whicli the Commons availed tliemfelves of this 
 opportunity' of abolifhing, as a condition for granting the new tax which was much lefs ob- 
 noxious, at the fame time more certain and produdive than the revenue of this court, and the 
 military tenures. 
 
 * Journals, v. 2. p. 132. f 14 ami 15 Charles II. c. 17, § 17 
 
 D " N. B.
 
 iS A SKETCH OF THE REVENUE 
 
 Hosvliraitcd. N. B. By the ad (r4 and 15 Car. II. c. 17) granting this duty of 
 Hearth-money, the crown is reftrained from farming, or charging it 
 with gift, grant, or penfion. A limitation that became exceedingly 
 neceffary, as almoft every branch of the revenue was Ihamefully prof- 
 tituted by grants to the favourites, and miftrefl'es of Charles II.* Alio 
 in the aft for licenfing ale-houfes, there is a like prohibition with refpect 
 to that head ; but all other branches of the revenue were uncontrolled 
 by any {\xc\\fpecifck refervation. 
 
 OF PRIZAGE, 
 AND THE DUTIES PAYABLE BY PRESCRIPTION. 
 
 Prizage. Prizage is a very ancient duty, payable by prefcrlption ; and fignifies 
 
 > a certain quantity of wine taken for the king's ufe out of every fhip 
 importing it. 
 
 How payable The fettlement of it is as follows. When the quantity imported in 
 one fliip amounts to 9 and is under 18 tons, then fnigle Prizage is taken, 
 but when it amounts to, or exceeds 1 8 tons, then double Prizage (or two 
 tons) is taken. In England where the Prizage is one ton in ten, the 
 crown pays the merchant 20s. for compenlation of freight, but in 
 Ireland there is no allowance whatever. It is either taken in kind 
 (one half from before the mad, and the other half from behind) or elfe 
 a fum paid in lieu thereof, (which is the general way) to the colle£lor 
 of the port, like any other duties of the crown, after the following 
 rate, viz. 
 
 For Single Prizage. For Double Prizage. 
 
 For French wine ----- J^^o o o ^45 o o 
 
 Rate of com- Malaga wines, and Sherries 40 o o 60 o o 
 
 pent'ation for. 
 
 Canary ---------- 50 00 75 oo 
 
 * Bv the 15th fe6l. of tliis aifl, it is provided, that pcrfons procuring pcnGons out of the 
 revenue aril'mg by this atS, Ihall forfeit double the value ol luch penfion or grant. 
 
 When
 
 AND FINANCES OF IRELAND. 19 
 
 When Pilzage is taken in kind, it is fet up to fale by inch of candle, Difpofai of 
 and the produce thereof paid to the coUeftor. There is befides a cuftom ^^ j^imj, 
 of 1 5^. per ton, payable on prizage wines by prefcription ; which cuftom 
 is paid in lieu of all other duties whatfoever by the merchant importer, 
 over and above Prizage, or compoiition for Prizage, and not by the 
 perfon to whom the Prizage is due. This duty was changed with re- 
 gard to foreign merchants by Edward I. in England, who impofed a 
 tribute of 2s, a ton inftead of it, which Howard fays, is there known 
 by the name of Butlerage.* 
 
 A grant of the duties of Prizage, and the Butlerjhlp of Ireland, \\'as The duty, 
 made by Henry II. to Theobald de Walter (anceftor of the Ormond fo'hf or*^ 
 family) one of the firft adventurers in Henry's expedition to Ireland, mondfamily. 
 
 They were afterwards confirmed by fucceflive grants to the Ormond 
 family, and became vefted in the late Earl of Arran, by an ait paffed 
 in the Britifh parliament, enabling him to purchafe the forfeited eftates 
 of the late Duke of Ormond, his brother. 
 
 Thofe duties growing troublefome in the colledlion, the late Duke Leafed to tha 
 leafed them to the crown at 3500/. per annum for feven years. Several 
 renewals were afterwards made of them, and at prefent 4000/. yearly 
 is paid for them out of the eftabUfhment to the reprefentatives of the 
 late Earl of Arran. This fum however is more than the Prizage 
 frequently yields to the crown. 
 
 The produce for the year ending Lady-day, 1785, jT. s. d. Produce. 
 amounted to no more than --------- 3,160 o o 
 
 And for the year ending at Lady-day, 1789 - - 4,380 2 o 
 
 LIGHT-HOUSE DUTIES. 
 
 Thefe are a tribute of four-pence per ton, payable to the King by Light-houfe 
 virtue of his prerogative (as Howard exprefles it) by foreign Ihips ""^^ 
 trading to Ireland, towards the fupport of his Majefty's Light-houfes 
 
 * It does not appear that fuch a duty as that of Butlerage was ever payable in Ireland, 
 although with the duties of Prizage the office of King's Butler for Ireland was granted to the 
 anccilor of the Ormontl family ; and Carte fays, they took the name of Butler in coufenucnce. 
 
 D 2 erected
 
 29 A SKETCH OF THE REVENUE 
 
 cre^cd for the fafety of navigators, and prefervation of Hiips, and 
 their cargoes. A fhip pays this duty but once for the voyage, let her 
 touch at how many different ports fhe may, in the courfe of it. 
 
 Formerly This duty has been granted at various times to individuals who were 
 
 to build, and maintain fix Light-houfes in return. Particularlv by 
 patent from Charles II. to the Countefs Dowager of Mountrath (in 
 confideration of'fervices performed by her) whereby he granted a duty 
 of one penny per ton inwards, and the fame outwards upon (hips be- 
 longing to fubjeifls. This was complained of as a grievance, and 
 remitted upon compenfation to the patentee. An inquiry being inftituted 
 in the beginning of Queen Anne's reign into the execution of the cove- 
 nants of the patent, it was found that only two of the fix Light-houfes 
 were kept up, and even thofe very ill fupplied. The Houfe of Commons 
 paffed feveral refolutlons thereon, which were reprefented to the Lord 
 Lieutenant : the patent, then vefled in the Earl of Abercorn was fur- 
 
 Refumedby rendered, and the Light-houfes put under the care of the Commliiioners 
 of the Revenue, who were to pay the expenfes out of the hereditary 
 revenue. Their number has been auo-mented at different times fince. 
 
 o 
 
 Produce. The produce of the Light-houfe duties for the year £. s. d. 
 
 ending Lady-day, 1785, amounted to - - - - 770 ^ 7 
 And the expenfe of the maintalnance of the feveral 
 
 Light-houfes fame time was -------- 1,736 13 i\ 
 
 The produce for the year ending Lady-day, 1789, 
 
 was - - - 855 16 5 
 
 And the expenfes of Light-houfes fame time - - - 1,782 4- 7 
 
 Along with the duties payable by prefcrlptlon, fliould be mentioned 
 Wool-llcenfes ; which although their produce does not appear in the 
 publick accounts, yet they have continued to be collected fince the 
 Refi:oration, and arlfe from a fee of four-pence per ftone for a licenfe to 
 export wool. Notwithftanding the ancient duty of ij". 3^. per ftone 
 has been taken off upon the export of wool by 3 George III. yet the 
 cuftom payable for the licenfe ftlU continues. The produce of the 
 
 Wool-
 
 AND FINANCES OF IRELAND. 
 
 Wool-llceiifes has bean granted to the Chief Governors at a certain fixed 
 fum ; and whatever it may fall (hort thereof is ufually made up bv a 
 king's-letter. The deficiency for the year ending 5th November i -88, 
 was paid to the Marquis of Buckingham by a king's-letter dated 4th 
 Mzy 1789, for 3610/. 6/. 
 
 CASUALTIES. 
 
 The Cafual Revenue arifes from Fines, Forfeited Recognizances (com- q,^(^^] ^g^g. 
 monly called Green-wax) Profits of theHanaper, Cuftodiam-rentSjPoft- ^^'^■ 
 fines, Firft Fruits, Twentieth-parts, and Profits of Faculties ; together 
 with the ancient royalties of Waifs, Eftrays, Felons, and Fugitives 
 Goods, Deodands, Wrecks, Treafure-trove, and Gold and Silver Mines, 
 which are very inconfiderable. 
 
 None of the Cafualties come within the colleftion of the Commif- Howeollea- 
 fioners of the Revenue, but remain with the Sheriffs, (the ancient 
 colle6lors for the crown) and other officers who account for, and pay 
 them immediately into the Exchequer. 
 
 Fines, anciently called Oblata, made, according to Madox, a very ^[aes, 
 confiderable part of the crown's-revenue in the early ages. They were 
 nominally offerings, or gifts to the crown, though generally extorted wh^t arofe 
 from the fubjed, for grants, and confirmations of various liberties, and ^'■°'"- 
 franchifes ; alfo paid by tenants in capite for licenfes to marry, or that 
 they might not be compelled to marry ; for liberties relative to trade, 
 or commerce ; for the king's favour or to remit his difplcafure ; for his 
 protection ; for reftitution of lands, or as difcharges from reftitution ; 
 for the acquittals of crimes (even of homicide) and various other 
 matters. 
 
 But the moft remarkable clafs of thofe Fines were, what was paid to Fine-: op, 
 the crown for proceedings in the courts of law for obtaining juftice, P''^'^'^^ 
 expediting pleas, trials, and judgments, or for the delay of them ; 
 and alfo compofition of part of the debts recovered at law ; which 
 howeverjuftly due, it was often neccflary to purchafe the King's favour 
 
 to
 
 22 
 
 A SKETCH OF THE REVENUE 
 
 Remedied 
 by Magna 
 Charta. 
 
 Amercia- 
 ments. 
 
 to obtain them.* Proceedings fo enormoufly unjuft, were provided 
 agalnft, by that celebrated claufe of Magna Charta, " NuUi vendemus 
 " nuUi negabimus, antdifferemus redum, antjuflitiam." This had the 
 defired effedts ; and this monftrous branch of revenue is now reduced 
 to the Fines, arifuig from fealing patents, and original writs, 
 called the Profits of the Hanaper ; and Poft-fines, fo called with refpeft 
 to the original, or premier-fine, paid upon the levying of every line 
 upon land, " pro Hcentia concordia." Thefe are as much as the 
 premier-line, and one half more. 
 
 Amerciaments, or Mifericordias were difficult to diflinguifli from the 
 Oblata : but they were, according to Madox, generally fet for mifde- 
 meanours, or trefpafTes of different kinds, diffeizins, breaches of aflize, 
 non-appearances, falfe judgement; and alfo fet upon the hundreds 
 (in Ireland upon the baronies) for man-flaughter, not making the hue, 
 and cry, &c. 
 
 They are at prcfent, however, fo inconfiderable as not to be levied. 
 Odier fines. Various other Fines arifing from law proceedings, are immaterial to 
 particularize : however, Forfeited Recognizances,if duecare were taken 
 to eftreat them into the Exchequer, and execution had thereon accord- 
 ingly, might flill add a confiderable fum to the revenue ; or, at leaft, 
 tend to the better execution of the laws : a circumftance, which the 
 frequent outrages in Ireland, afford lamentable proof of being highly 
 necelfary.f 
 
 * For a fuller account, fee Madox's Hiftory of die Antiquities of tlie Exchequer, 
 t Since writing the above, an adl pafTed (27 Geo. III. c. 32) " For the better collc£lion 
 " of his majefty's revenue arifing from Forfeited Recognizances:" — ' By which the Chief 
 
 * Governor is empowered to appoint perfons for collecting the Forfeitures — The Clerks of 
 
 * the Crown are to make relums of the eflreats upon oath. The Clerk of die Pipe to ifTue 
 
 * funimons direfted to faid colleftors at certain fixed times, and die colleftors are empowered 
 
 * to levy the fame oft" the goods of the debtors, and if infufficient, to refort to the body or 
 ' lands of faid debtors — Perlbns arrelTied thereon to be committed till debt paid, &c. — The 
 ' collc£tors to pay in the fums fo received into the receipt of his Alajefty's Exchequer.' This 
 adt, however in fdme inflances it m.iy tend to the oppreflion of innocent, and unwary indivi- 
 duals, has yet been attended with more falutary confeijuences towards prefening the public 
 peace, than any aiSl vshich has been pafTed for a number of years — the difBculty of finding 
 ball, from the certainty of fufl'cring, it forfeited, caufes a degree of caution and circumfpeiflion 
 in many of the moft difTulute difpcfition, and fully juftities the fanguinc hopes cutcrtaineil 
 from diis adt.
 
 AND FINANCES OF IRELAND. 25 
 
 Profits of theHanaper, arife from the fealing of patents, and original Profits of 
 writs: being for each patent, or grant of lands or offices lA 8j. 3^. 
 and for original writs, ditferently, according to their nature. 
 
 This branch of revenue is however fo completely granted away, 
 that no part of it can be faid at this day to reach the Treafun,". One 
 moiety of the profits was granted to the Lord Chancellor, for the fupport 
 of the dignity of his office, as far back as in the reign of James \. 
 A fourth goes to the IMafter of the Rolls ; and the refidue is applicable 
 to the ufe of the Court of Chancery, the Clerk of the Crown account- Not product 
 
 ... ■ . . tive to the 
 
 nig With the Chancellor for the fame. If any furplus, it Ihould be paid treafur)-. 
 
 into the Treafury, but it does not appear that the circumflance of any 
 
 fum being paid there, on account of Profits of Hanaper, has occured 
 
 for manv years. 
 
 Cuftodiam-Refits, arife from the Cuflodiams, or Leafes under the Cuftodianj- 
 
 , , . . rents. 
 
 Exchequer feal, generally made of fuch lands as are feized in the 
 
 hands of the crown, upon out-lawries in civil atflions. The Cuftodiam 
 
 is given to the plaintiff towards fatisfying his debt, and a fmall rent 
 
 referred to the crown. They are likewife granted for debts due to the 
 
 cro\\'n, and upon feizures for rents referved upon grants from the crown 
 
 of lands, redlories, tythes &c. 
 
 Fir/l-Fruits, and Invetitieth-Parts were originally part of the papal Firfl-frult?, 
 
 r ■ 1 1 1 • , , i-n , andtwcn- 
 
 ulurpations over the clergy, which were abolilhed bv Henry VIII. tieths 
 He however took care to referve to himfelf, and fucceflbrs, as fupreme 
 head of the church, the Firft-fruits, being the firft year's profit of every 
 ecclefiaftical benefice, or promotion in the kingdom ; and the Twentieth- 
 parts, being one twentieth-part of each year's profit of the fame. 
 
 A valuation was made of thefe, purfuant to a commi/lion grounded 
 on the 28 Heniy VIII, c. 8, and entered in what is called the king's 
 book. Neither of thefe however, make any part of the revenue of 
 the croA\'n at this day ; being granted by patent from Queen Anne,* Granted 
 (dated the i 7th of February, in the tenth year of her reign) to truflees, "'Vnne/^ ^ 
 
 * This grant was faid to be obtained at the interpofition and intreaty of Dean Swift, who 
 iirongly reprefented to die Qiieen the miferable ftatc of the Church of Ireland at tliat time. 
 
 to
 
 84 
 
 A SKETCH OF THE REVENUE 
 
 And confirm- 
 ed by aft of 
 parliament. 
 
 Profits on 
 faculties. 
 
 Other heads 
 of calual re- 
 venue. 
 
 Intive pro- 
 duce. 
 
 to be applied to the building, and repairing churches, purchafing glebe 
 to augment poor livings, &c. 
 
 The patent was afterwards confirmed by zS: of parliament, 2 George 
 
 I. c. 15, and the duties are faid to produce to the truftees about 450/. 
 annually, 
 
 Frofts on Faculties are ancient profits ariiing upon granting facul- 
 ties, or difpenfations, according to the ftatute 28 Henry VIII. c. 19. 
 and revived by 2 Elizabeth c. i. however no part of them at prcfent 
 accrues to the crown, but go amongfl the officers of the Prerogative- 
 court, Regiflers, &c. 
 
 Belides the foregoing, there are enumerated as heads of the Cafual- 
 Revenue, viz.Waifs, or goods flolen, and waved ; Felons, and Fugitives 
 Goods ; Deodands, or luch goods and chatties as happen to caufe the 
 death of any perfon ; Trealure-trove, as coin, &c. found hidden, the 
 owner being unknown ; Gold, and Silver Mines, which from the king's 
 prerogative of coining, are claimed to fupply liimwith materials. From 
 all thefe, however, Httle or nothing can be faid to accrue to the modern 
 revenue. 
 
 The whole produce of the Cafualtles for the year 
 ending Lady-day, 1785, amounted only to — 
 
 For the year 1^86 — — • — — 
 
 And for the year ending Lady-dav, 1789 — — 
 
 In addition to the foregoing articles forming the hereditary revenue, 
 we mufl take notice of the Alnage-diities^ which •^\ere originally laid on 
 in the reign of James I. They were relumed on the Refloration, 
 and became a part of the hereditary revenue by the i 7 and 1 8 Charles 
 
 II. " For regulating, and managing the trade and myflery of making 
 *' woollen cloth, and for better afcertaining the length, breadth, and 
 " weight of all cloths, to be made in Ireland." 
 
 In confequence of this a61; an Alnage-office was eredced ; the principal 
 officer, called the King's-alnager, was appointed from time to time by 
 letters patent under the great feal for years, or for life, as the King 
 thought fit. This officer by himfelf, or deputy, is to meafure, weigh, 
 and fearch all woollen-cloths, both old and new drapery made in Ireland 
 
 before 
 
 £,' 
 
 s. 
 
 d. 
 
 1,420 
 
 9 
 
 8 
 
 841 
 
 10 
 
 9 
 
 2,370 
 
 15 
 
 oh
 
 AND FINANCES OF IRELAND. 25 
 
 before offered to fale or exported ; to fee whether they be of the length, 
 breadth, and weight prefcribed by the z&.. If the Ahiager finds the 
 cloths merchantable, and lawfully made, he is to feal them with a feal, or 
 mark to be allowed of by the Treafurer or Chancellor of the Exchequer, 
 and to take or receive for the king's ufe four-pence for every yard of 
 broad cloth, and a half-penny for his own fee for fealing, and fo rateably 
 for all old drapery. 
 
 Shortly after pafling this a£t, the crown alienated the whole revenue 
 ar'ifingfrom the Alnage^ at a rent of 10/. per annum, and by fucceifUve 
 alienations it has continued in private hands ever fmce, without even the 
 fmall rent of 10/. per annum being accounted for either to the crown or 
 parliament. Two circumflances, as Dr. Campbell obferves, are worthy 
 notice relative to the Alnage* — One is, that it is the only part of the 
 hereditary revenue where the whole duty came to the crown without 
 deduction, the officers fees being paid by the fubjeft : The other is, that 
 the alienation (undifputed for above a hundred years part) proves incon- 
 teftibly the dominion of the crown over all parts of the hereditary 
 revenue which are not fpecially guarded againfl: alienation by pofitive 
 a^ts of parliament. 
 
 N. B. The amount of the Alnage duties is only known to the patentee 
 who keeps it fecret, but it is generally believed to produce from 800/. 
 to 1000/. per annum. 
 
 The produce of the preceding duties, forming the hereditary revenue Hereditary 
 of Ireland, was found fhortly after its eftablifhment, to be more than equal to the 
 adequate to the expenfes of government ; and accomplifhed that obje(ft rharlesll** 
 which Charles II. feemedever to have neareflhis heart, being rendered 
 independent of parliament. Soon after the obtaining this revenue, the further meet- 
 parliament was diffolved, nor do we find that he fuffered another to meet '°S ^^^ 
 
 '^ ' Parliament. 
 
 in Ireland, during the remainder of his reign. 
 
 This revenue was fettled during the adminiflration f of the Duke of 
 Ormond in Ireland, whofe memory, however jnftly efleemed by his coun- 
 
 * Appendix to Dr. Campbell's StriiSlures on the Ecclefiaftical and Literary Hiftory of 
 Ireland, p. 416. 
 
 t The celebrated Sir William Petty, in his PoUtical Anatomy of Ireland, publlflied in 
 
 E 1672,
 
 20 
 
 A SKETCH OF THE REVENUE 
 
 trymcaon other accounts, certainly deferves no reverence for his agency 
 in this bulincls. In return for the zQ. of fettlement by which Charles 
 11. fecured to the republican loldiers all the lands which had been given 
 to them by the Commonwealth and Cromwell, the Parliament, three- 
 fourths of which were perfonally interefted in the validity of thole 
 grants, fettled the hereditary revenue upon the king, by which they 
 parted with one of their moft valuable privileges, a perpetual control over 
 the purfe of the nation. Had not the advanced price of every neceffary, 
 and the enlargement of the military eftablifhment increafed the expenles 
 of government beyond even the produce of this ample revenue, they 
 might never again have feen a parliament affembled in the kingdom. 
 James II. fhe necelHties of James II. to fupport the caufe of his expiring roy- 
 
 cauTparlia- alty, obliged him to recur for aid to parliament. It was however an 
 ""^"'* alTembly fo partially conftituted, and garbled, as could have little claim 
 
 to be called the reprefentatives of the people, and we find o;i/y fix pro- 
 teftants, f members of the Houfe of Commons. This affembly, intirely 
 at the devotion of King James, granted him a monthly fubfidy of 
 20,000/. to be levied from lands ; yet this tax, however grievous, was 
 infufficient for his purpofes ; and James, notwithftanding the then fitting 
 
 167a, fays, that in the time of the Duke of Ormond, the revenue was ^^acxj.ooo per ann. 
 And that tlie charge of the civil and military lifts was yearly 170,000 
 
 So that there was a gain to England of no lefs than — — 30,000 
 
 Whereas before that time they had always occafion to fend money : Yet we find, in a very fhort 
 period after, viz. 1675, the Earl of Eflex tlnen Lord Lieutenant, urging in the moft preftlng 
 manner, the neceflity of inftru£lions for the Chief Governor to obferve, to prevent the King's 
 i-unning in debt: and after ftating, that the eftabliftiments were fixed at ^"171,843 5^. bd. 
 for the difcharge of which, and payment of the King's debts. Lord Ranelagh had taken the 
 revenue to farm, therefore if the King granted any more pcnjiom upon the eftahiiftiment, it 
 was in Lord Ranelagh, and partner's choice to ftop the money. — (See tlie Earl of Eflex's 
 State Letteis, p. 226, and 236.) 
 
 At the conclufion of the Earl's adminiftration, the revenue was put into the hands of Mr. 
 Pitts, Sir John Barber, and Sir William Petty for nine years, to a£l as managers or commif- 
 fioners thereof. They were to enter into good fecurity for the payment of ^^240,000 per ann. 
 which was an increafe of ^40,000 beyond the ftatement of Sir William Petty in 1672, (Ibid. 
 p. 338) and in the year 1678 the farmers made an .igrcement for it at ^300,000 per annum. 
 The cuftoms of tlie port of Dublin were then cftimated at above ^30,000. 
 * See Leland's Hiftory of Ireland, vol. 3, p. 536 
 
 Grants 
 
 enormous 
 
 Taxes.
 
 AND FINANCES OF IRELAND. 27 
 
 of this aflembly, impofed, by virtue of his prerogative-royal, 20,000/. a 
 month upon all chatties : * after which he was put upon the wretched 
 expedient of obtruding a bafe coin, five pounds of which by nominal 
 value, was not intrinfically worth above four-pence. Thefe a£ls of 
 James, and his pretended parliament, were annulled upon t|ie fettlement 
 made at the Revolution. 
 
 After the "inveftiture of William and ATarv, the expenfes of the P"}'.*,")*"* 
 
 -' ^ _ of \\ illiam 
 
 government confiderably exceeded the revenue ; to make provifion for and Mary. 
 which, and the fettlement of the kingdom, neceiTarily demanded the 
 interpofition of a parliament. Accordingly one was alTembled in 1692, 
 after an interval of twenty fix years from the dilTolution by Charles II. 
 of the lafl generally acknowledged parliament. 
 
 The Lord Deputy Sydney, in his fpeech from the throne takes ii«tice,t Revenue 
 " That the prefent eflablilhed revenue of the kingdom, is not fufficient fof"xpi^nic». 
 *' to defray the expenfe of fuch an army as muft be kept up for the 
 " common fafetv ; and other necefl'ary charges of government. That it 
 " is a very great trouble to his Majefty, that the neceflity of his affairs 
 *' compels him to recommend this to your confideration, and to alk for 
 *' a fupply at a time \\hen the kingdom is in fo low a condition, and 
 " hath fuffered fo much in the late war ; yet the fum will be fo mode- 
 " rate, I and the methods of raifing it fo eafy, that his majefly cannot 
 " doubt of a ready compliance'." 
 
 A fupply of 70,000/. was voted, and certain duties granted to ralfe Firft Supply 
 that fupplv, which was the commencement of what is at prefent known 
 by the name of Additional Duties ; having been given in aid of the Additional 
 Hereditary Revenue, to fupport the expenfes of Government, They 
 
 * See Leland's Hiftoryof Ireland, v. 3, p. 538. t See Irlfli Com. Jour. v. 2. p. 576. 
 
 X In confequence of this demand, the Commons defired to fee the accounts of tlie revenue, 
 and expenditure, which was complied with, and this gave rife to the prefent proceedings of 
 the Committee of Accounts. The documents laid before Parliament on this occafion did not 
 appear in a very regular form till 1709, when Mr. Burgh, then Accomptant-general, laid 
 the public accounts before the Houfe of Commons, in a manner fo fatisfadtory to the then 
 committee, that his plan has been ever llncc purfued with little variation, although perhaps 
 fome alteration might be introduced to render them clearer and more ftriking tothofe unin- 
 Jbimcd in finance. 
 
 E 2 were 
 
 D lilies-
 
 28 A SKETCH OF THE REVENUE 
 
 \\'ere ufually granted for one, two, or three years, according to the in- 
 tervals between the feffions of parliament, except in the extraordinary 
 efforts of the Commons of Ireland for the obtaining of fome of their 
 claims in feflion 1779, when they were granted but for fix months. 
 Alfo by 2 Geo. I. c. i. they were granted but for fix months, from 21ft 
 November, 1715, and on the fettlement of the regency in 1789, 
 29 Geo. III. c. I. granted the duties only from the 25th March to the 
 25th May. Thev are now granted for one year, ending the 25th of 
 March, as the parliament meets annually. 
 
 » ADDITIONAL DUTIES. 
 
 ,egz IVILLIAM HI. 
 
 Additional The duties firft laid on in aid of the hereditary revenue, v/ere by the 
 fw'!!- Mary 4 William and Mary, c. 3. — they extended only to the granting an 
 '^92- additional excife of u. 6d. per barrel upon beer and ale of above 6s. in 
 
 value. Three-pence upon each barrel of the fame of 6s. in value or 
 under. Three-pence per gallon upon all aqua vita?, qr flrong waters, 
 and feven-pence upon every gallon of balkan, or other potable fpirits 
 not before charged, or diftilled within the realm. 
 
 This feffion was intended to be of very fhort duration, and only a few 
 bills prepared by the Engliih council were to be allowed to have the 
 affent. — The Houfe of Commons having entered into a committee of 
 grievances defired to have the infpeftion of various accounts, and direfted 
 their inquiries particularly into the application of forfeitures, and the 
 condu£l of the commiffioners, whofe embezzlements and milapplications 
 were notorious. 
 
 Such inquiries were unpleafing to government, who wifhed to evade 
 difcloling the produce of the forfeitures — however, the Englifh Houfe 
 of Commons went largely into the bufinefs, as appears by their report at 
 the end of the 5th vol. of their Journals. — Among the bills tranfmitted 
 
 from
 
 AND FINANCES OF IRELAND. 2? 
 
 from England, was one for an additional duty of excife upon beer and 
 ale, and another for certain further duties. — Thefe bills were fpiritedly 
 refifted when brought into the Houfe of Commons — and they refolved 
 that it was their toidoubted right to prepare and refohe the ways and Rejected 
 means of raiftng money, and that it was their fole and undoubted right i„°'6^J.' 
 to prepare the heads of bills for raifing money. They however per- 
 mitted the excife bill to be read, with a faving that it fhould not be 
 drawn into precedent ; but the next day unanimoufly rejected the " Bill 
 *' for granting certain duties for one year." — At the fame time refolving, 
 that the reafon why tbey reje fled /aid bill, was, becaufe it had not its rife 
 in their houfe. 
 
 Thefe proceedings were very highly refented by the Lord Lieutenant, 
 (Sidney") who in his fpeech at the end of the feflion faid, he found him- 
 felf obliged to affert their majefties' prerogative and the rights of the 
 crown of England, in the mofl: permanent manner, by entering in full 
 parliament his proteft againfl thofe votes of the Commons ; and which 
 he required the clerk of the Houfe of Peers to read, and enter in their 
 Journals. Soon after he diffolved the parliament, returned to England, 
 and was for his fervices created Earl Romney. 
 
 The duties of 1693, were continued by 7 William III. c. i, but '^9S 
 being found infufficient, were afterwards enlarged by a duty of one penny Further 
 halfpenny per pound upon tobacco ; i zd. per yard upon old drapery, ex- j^utiej. 
 cept of Englifh manufafture, i^d. per yard upon new drapery, except 
 Britifli — upon muflin, and callico 4^. per ell, and upon all linen imported, 
 except Scotch, dd. per ell — upon every yard of Scotch cloth dd. upon 
 every ton of wine, except Spanifh, 3/. By this addition the whole duty 
 on tobacco was 6fd, per pound. — Thefe duties were granted by 7 William 
 III. c. 16, and ordered to continue till Chriftmas 1699. 
 
 In this fefrion(i695) ^^ Committee of Accounts appear for the firft ^f°™'^o"n* 
 time adlive in inveftigating the ftatement of the revenue, &c. laid before 
 the Houfe of Commons. — Their report is inferted in the journal of the Report. 
 23d of September 1695, by which it appears, that 
 
 The receipt from the 5th June, 1690 to the^ jT. s, d. 
 
 z6th September, 1692, amounted to — i 954,056 8 7 
 
 But
 
 V- A SKETCH OF THE REVENUE 
 
 But that of this fum there had been received out of England for the 
 payment of the army, 678,905/. 19J. 9^^/. The remaining part was 
 made up by the profit of exchange and the rife in the value of guineas, 
 Revenue 399^' ^ -■*'• ^i^-* and the intire product of the revenue for that time, 
 amounted to no more than 275,550/. oj. lAi being little more than 
 of:r third ^■&xt of what it had been farmed at in 1678. 
 
 This very defective revenue moft forcibly points out the delolation, 
 and wretchednefs to which the country was reduced from the thriving 
 flate it exhibited ten years preceding, when the hereditary revenue was 
 taken to farm at 300,000/. per annum. The melancholy change arofe 
 from Ireland becoming the ftage, whereon the gift of the crown by the 
 parliament of England, A\'as ultimately to be confirmed to King 
 William. 
 
 It has been obferved by many writers that Ireland ftands much indebt- 
 ed to Britain at this period, for the fums remitted over for the purpofe of 
 effe<£ling the revolution there ; and particularly in a recent publication, 
 where thedebt is flated at 3,851,655/. IJ'. of^/.befides the naval expenfesf 
 But it could not have efcaped the good {cn{t, and penetration of the 
 author of that work, that thofe expenfes were the purchafe of tranquility 
 to England at home ; and that Ireland paid much dearer for participating. 
 Revolution, in fome degree, of the bleffings of the Revolution,]; by having all thofe 
 battles which decided the fate of James, fought upon her plains, and 
 torrents of her beft blood Ihed for the confinnation of the monarch 
 elefted in great Britain. 
 
 James although he had abdicated the Britifli throne, was yet a king 
 in Ireland ; and continued fuch, 'till his defeat at the Bovne, and 
 
 * This fum is not mentioned in the report, but appears from comparing the remittance, 
 and revenue, with the total receipt. 
 
 t See Hiftory of the Public Revenue of tlic Britifli Empire, part 3, p. 40 — by Sir John 
 Sinclair, hart. 
 
 I In England by the Revolution, the BUI of Rights, &c. were acquired : in Ireland, fuch 
 a bill was brought into Parliament, and tranfmitted to England, but through a finiflcr policy 
 but too long prevalent, was not fuffcrcd to return. Xidc Iriili Commons Journals, 
 
 upon
 
 AND FINANCES OF IRELAND. 31 
 
 Ihameful defertlon of his brave, and but too loyal fubje6ls, threw them 
 upon the mercy of William, and made them acknowledge a new fove- 
 reign in tlieir viclor : Upon every confideration therefore, this charge of 
 the Irifli Revolution, muft be fet down as the adlual price of confirming 
 that of England. 
 
 The poverty of the country and great deficiency in the revenue at this 
 period, may be attributed alio to the reduced ftate of the protelT:ant in- 
 habitants, from their fufFerings, and exactions under a popifh govern- 
 ment ; and that numerous opulent families of Roman-catholics, had 
 followed the fortune of their defeated monarch, and fought for refuge 
 in foreign climes. But to return — the Committee of Accounts in the 
 courfe of their report, take notice, that the ancient rules for pafling the 
 accounts in the Exchequer, had not been obferved ; and obliquely cenfure 
 the Vice Treafurer. 
 
 In a fubfequent report of the fame feflion (December 15,) they pals -'^^^po'''- 
 a vote of cenfure vipon a CommiiTioner of the Revenue, for fraudulent 
 praftices, in converting; forfeitures to his own ufe. In this fecond re- ^'"g'» 
 port, the balances due to the kuig are itated. Thefe were fums 
 remaining in the hands of the farmers of the revenue, and under- 
 treafurers, from 1667, to 1690; and amounted to no lefs than 
 226,464/. ys. lid. 
 
 Yet however confiderable this fum might appear, fo fmall a part of 
 it could be deemed receivable, that the Commons were compelled to 
 lay on new, and very obnoxious taxes in aid of thofe already granted, to Poll-Tax. 
 raife a fupply for the fupport of Government, the 7 William III. c. 15, 
 granted to his raajefly a fupply by way of POLL and otherwife, rated 
 as follows : 
 
 All perfons of what age, fex, or condition foever to pay ij-. No 
 perfon to pay for more than 2 children, under 16 years of age, who is Rate, 
 chargeable by this a£l with one fhilling — befides this, there were im- 
 pofed upon every perfon according to their rank, as follows, viz. 
 
 Every
 
 3^ 
 
 A SKETCH OF THE REVENUE 
 
 Additions 
 
 Elder Son. Younger Son». 
 
 Every Archbifhop 
 
 — 
 
 — 
 
 J[50 
 
 
 
 
 Duke — 
 
 — 
 
 — 
 
 50 
 
 3° 
 
 
 
 25 
 
 Marquis — 
 
 — 
 
 — 
 
 40 
 
 25 
 
 
 
 20 
 
 Earl — 
 
 — — 
 
 — 
 
 30 
 
 20 
 
 
 
 15 
 
 Vifcount — 
 
 — 
 
 — 
 
 25 
 
 17 
 
 10 
 
 13 6 8 
 
 Baron (and Bi 
 
 ifliop) 
 
 — 
 
 20 
 
 15 
 
 
 
 12 
 
 Every Dean 10/. Archdeacon 5/. Canon and Prebend 2/. ioj. 
 
 Doctors in Divinity, Law, or Phyfic 5/. each. 
 
 Every perfon having cure of fouls of 100/. value to pay 3/. 
 
 Ditto of 50/. value, and under 100/. — i/. Thofe under 50/. topay 10s 
 
 Every perfon having a finecure value 100/. to pay 10/. and fo pro- 
 tionably. 
 
 Every perfon having a benefice with cure of fouls and not refiding 
 thereon, or holding more than one and not refiding on any, to pay for 
 each of the value of 100/. — 10/. and fo proportionably. 
 
 King's Serjeants at Law 20/. each. 
 
 All Judges, and thofe holding offices under the King, 3/. in the 
 pound on their falaries and profits. Barriflers, Attorneys, Proftors, 
 &c. 2s. on their fees and profits. 
 
 Officers in the Courts of Law zs. in the pound of their fees, &cc. 
 
 Every Baronet and Knight of the Bath refiding or having an eflate 
 in Ireland 10/. Every Efquire, fo reputed, or writing himfelf fuch, 
 above 16 years of age, 5/. Every gentleman, in like manner, i/. they 
 having eflate in Ireland, or refiding there. Every perfon keeping a 
 four-wheeled coach, &c. 4/. thofe keeping two-wheeled carriages, 2/. 
 Every Shopkeeper having a perfonal eflate of 1000/. to pay 4/. Thofe 
 having an eftate of 500/. and under 1000/. — 2/. Thofe of 200/. and 
 under 500/. — 20s. Thofe of 100/. and under 200/. — 10/. Thofe 
 whofe property was under 100/. to pay 5s. Hawkers and Pedlars with 
 horfes to pay 20J. each. Thofe travelling without horfes ioj. Alfo a 
 poundage to be paid out of the wages of fervants, and upon folvent 
 debts. 
 
 N. B.
 
 AND FINANCES OF IRELAND. 31 
 
 N. B. The wives and daughters of day-labourers living with their Exceptions, 
 parents, and the Tons of labourers under 1 8 years of age, were excepted 
 from paying. Alfo, widows excufed from paying hearth-money, and 
 thofe living \iponalms. Batchelors of 30 years old, and upwards ; and 
 traders, non-freemen, were to pay double. 
 
 In the next feflion, 1697, *^^ Lord Juftices complahied of the in- 169;. 
 creafe of the King's debts, and the deficiency in the taxes of laft 
 feffion. — A further lupply was granted, and notwithftanding their ex- 
 perience of the Poll-Tax being unproductive, fuch was the want of 
 trade, that they were again induced to refort to a frefh Poll-Tax to Ncw-PolI 
 raife the fupply. — Accordingly by the 9 William III. c. 8, there was 
 one granted for two years, the rate of which was double that of the 
 former, zs. per annum being levied on every perfon of what age, fex, 
 or condition foever, except as before ; with additions according to rank, 
 nearly as in the preceding a£t. 
 
 In 1698, it was found neceffary to grant additional Supplies, and the '693. 
 Houfe of Commons defired to have the charge of the Eflablifhments, 
 flate of the Revenue and defciency of the Po// laid before them.* — The 
 ancient mode of a tax upon land M'as reibrted to in this feffion, but in a Land-Tax. 
 new and peculiar manner. — By the loth William III. c. 3, 120,000/. was 
 ordered to be railed upon all lands, tenements, and hereditaments in the 
 kingdom, at four equal half yearly payments. — The firfl to be made on 
 the 24th June, 1699. 
 
 That towards each payment of 30,000/. the province of 
 
 Leinfler ihould pay 10,050 
 
 Munfter — — 8,940 
 
 Ulrter — — — 7,000 
 
 And Connaught — — 4,010 
 
 * The Lords Juftices, in their fpcech from tlie throne, faid, " Tliat there had been fo 
 " great remiffnefs in the management of tlie Poll, that vcr)' little of that money had been 
 " received." See Journals. 
 
 F . For
 
 34 A SKETCH OF THE REVENUE 
 
 For the cafy applotting of this tax, it was ordered that each barony, 
 iVc. fhould bear Inch proportion, as it had been ulually alTelTed at, to- 
 wards the public charges, by prefentment of the Grand Junes at the Affizes 
 or ^larter Sefions : the faid proportions to be afcertained by the major 
 part of the Commiilioners appointed, and made by this a£l. 
 
 In the fame feflion an acl pafled (cap. 4.) for completing the fupply 
 
 to his Majellv and to enable him to build and finifli the barracks of the 
 
 Addition on kingdom. — This aft granted an additional duty of id. per pound upon 
 
 Tobacco ac. tobacco from Chriftmas 1698, to Chriftmas 1702, and an additional 
 
 lie/, per pound on the fame, from thence to Chriftmas 1703, making 
 
 the whole of the additional duty on tobacco 6d. per pound. 
 
 In this feflion ('1698) pafled that remarkable a£l 10 William III. c, 5, 
 Duty on ex- for laying an additional duty upon \\'Oollen mamifaclures exported out of 
 Woo°kns''^ Ireland — being 4^-. per yard upon broad cloth of Irilli manufa>5lure, and 
 2s. m the pound value upon all new drapery made or mixed \\'ith wool 
 (frizes only excepted) for three years from Lady-day 1699. — This a6l 
 had not in any degree for its obje£l the produce of revenue, and is to be 
 confidered merely as an aft of prohibition arifing from an illiberal jea- 
 loufy in the Englilli woollen manufacturers at that period. — The Lords 
 Juftices in their fpeech on the opening of the feflion* recommended the 
 linen manufafture to be encouraged inftead of the woollen : which, 
 faid thev, " Being the fettled ftaple trade of England, from whence all 
 *' foreign markets are fupplied, can never be encouraged here for the 
 " purpofe." Although this a£l contributed in a great degree to crufli 
 the clothing trade in Ireland, it was attended ultimately, \\ith very 
 prejudicial confequences to Great Britain. — The encouragement having 
 ceafed for working up the vamtf material Wool,, a contraband trade \\'as 
 carried on in that article, with, the French, and Flemings, which in- 
 creafed to fuch an alarming height, as to call for frequent interpofltions 
 of the Legiflature to fupprefs. 
 
 On a review of the parliamentary events which occur in this reign, 
 particularly in the department of Finance, there ^\•ill be found but few 
 
 * Irifli Commons Journals, v. 2, p. 994. 
 
 periods
 
 AND FINANCES OF IRELAND. 
 
 periods in the annals of the country, which appear with fo much difad- 
 vantage : nor a fovereign, who at the fame time that he enjoyed con- 
 fiderable popularity, and whofe memory is ftill fo much cherifhed, has 
 left upon the Journals of Parliament, fo many records of an abfolute dif- 
 regard for the rights of the fubjedl. Few charaders have been more 
 generally mifunder flood, through the reprefentations of oppofite parties, 
 than that of William. — As an able General, and a Prince poflefled of 
 all that courage, and high fenfe of honour which fo peculiarly diftin- 
 guifhed the Houfe of Orange, there are abundant proofs : witnefs his 
 religious obfervance of the articles of Limerick, which preferved the 
 rights of the Roman Catholics inviolate during the whole of his reio-n, 
 and which were fo fhamefuUy broken under his fuccelTor, of whofc 
 toryifm, and inclination to infure the crown to a papift, there can be 
 little room to doubt. 
 
 But William with great military, and fome political talents, was ex- 
 ceedingly deficient in the charadler of a Legiflator, or of the enlarged 
 views becoming the Sovereign of a great people. Implicitly obedient 
 to a party in a nation where he was a flranger, and whofe ideas were 
 only congenial with thofe of his native country, in the little fpirit of 
 trading monopolifls ; we firft find an attempt to tax the countrv by an 
 ordinance of the Engliih Privy Council, to be regiftered in the Irifh 
 parliament ; and afterwards an a6l pafTed for the avowed purpofe of de- 
 ftroyingthe rifuig manufactures of the kingdom, left they fhould clafh 
 with thofe of Britain. The narrow policy of D' Avenant (whofe notions 
 of trade, went with the popular tide of the age in which he lived) openly 
 recommended everv means of divertinsf the Irifh from manufactures, 
 and hindering their population from increafe ; under an idea, that Eng- 
 land was able to fupply all foreign demands, and that for every pound 
 of Irifh woollens fold, a pound of Englifh muft remain at home. Nay 
 more, that encouraging the linen manufafture of Ireland would preju- 
 dice the trade of England \\'ith Hamburgh.* — But as a noble writer 
 
 F 2 obferves, 
 
 * The theory of this once very popular writer, has been in numerous infbnces exploded 
 by the experience of fucceeding ages ; — particularly in his calculation of the utinoft revenue 
 
 which
 
 o 
 
 5 A SKETCH OF THE REVENUE 
 
 obferves, " it fliould be as notorious as it is true, that every encourage- 
 " ment given to the iuduftry of Ireland, is the advantage of Britain, 
 " and that the profperity of the one, is the profperity of the 
 *' other."* 
 
 ■ 703. J N N E, 
 
 Ufual duties 
 
 The Lord Lieutenant (Duke of Ormond) having declared to the 
 
 Houfe of Commons, that the Queen expected only that the public 
 
 debts fhould be dlfcharged, and the Revenue made equal to the expenfe 
 
 of Government, then much increafed by the charge of barracks — the 
 
 ufual Additional Duties of Exife on beer, ale, and itrong waters were 
 
 granted by 2 Anne, c. i. 
 
 On Iron By Cap. 2. for encouraging the import of iron and ftaves, the former 
 
 andTimber. j^j.jgg ^^^ ^i^Qfg articles were repealed, and in lieu thereof 5/. cuftom, 
 
 and ex. excife per ton granted upon iron imported — fix pence per thoufand 
 
 cuftom, and 6J. excife for calk ftaves — id. per thoufand upon hoops or 
 
 ■ lathes ; and to prevent the re-exportation of thofe articles, except to 
 
 Great Britain, an Additional Duty of 2/. 10s. per ton was laid upon 
 
 timber or plank exported — 5^. per thoufand upon hoops or lathes, and 
 
 3/. per thoufand upon ftaves. 
 
 In this feflion the Committee of Accounts were particularly adive in 
 their examinations, infomuch that the Houfe of Commons voted them 
 their thanks for the great care with which they difcharged the truft 
 repofed in them, whereby they had favedthe kingdom 103,368/. 8j-. 4J. 
 which by mifreprefentation was charged as a debt to the nation. 
 
 The Houfe afterwards refolved, " That Sir William Robinfon, 
 *' (Deputy Receiver General) who had been guilty of Md mifrepre- 
 
 which Great Britain coufd pofliblv raife. This has been increafed more than feven-fold beyond 
 the fum that he allowed of, and fo far from injuring the country', that it ftiU goes on improv- 
 ing. Dr. D'Avenant poffcfcJ vaft information, a grc.it fkill in calculation, joined to unre- 
 mitting induftry, and a very plaufible mode of rcafoning, " but was mifcrably dtfciRive injuft 
 " principles of commcrc'e." 
 
 * See, Obfcrvations on the Trade &c. of Ireland, by Lord Sheffield. — p. 388. 
 
 *' fcntation.
 
 AND FINANCES OF IRELAND. 
 
 " fentation, is unfit for any public employment in this kingdom, — and 
 *' for his faid ofFencc order him to be committed prifoner to the CalHe 
 " of Dublin." — He was not however expelled. 
 
 The Houfe of Commons having voted a further fupplvof 150,000/. 
 they continued by 2 Anne, c. 4, the ad of Additional Exife on beer, 
 ale, and ftrong waters, for a year longer, from Michaelmas 1704. And 
 alfo granted ^^d per pound upon tobacco imported — is. 6ci. upon every 
 yard of white painted or ftained callico — 6<:/.per yard upon muflins, and all 
 forts of linens for two years, from the 9th of November 1703, and 4J. 
 in the pound upon the penfions of certain abfentees mentioned in the 
 zSt for fame time. — xMfo 20/. for every hundred weight of molafles for 
 feven years from the 9th of November 1 703. 
 
 By the 6th fe6lion of this aft the arrears of quit-rents due on wafte 
 lands from 1692, to 1695, is remitted and difcharged. 
 
 By the 4 Anne c. i . the Additional Duties of the laft feffion of Parlia- 
 ment which were to expire, are continued with the addition of a duty of 
 IJ-. td. per yard on all filks and ftufFs of Perlia, China, or the Eaft 
 Indies. — In this feffion the firft duties were laid for the fupport and. 
 encouragement of the linen manufadlure by 4 Anne, c. 7. 
 
 The 6th Anne, c. i. grants the Additional Duties as in the preceding 
 {eflion, for one year and nine months, ending at Midfummer, 1 709. 
 
 The Committe of Accounts make a very particular report in this 
 feflion, and cenfure the confufed manner in which the public ac- 
 counts had been prefented to them. Among other particulars, they 
 ftatethc following, which appear worth tranfcribing, viz. 
 
 Produce of the Ancient Revenue, 
 
 with the Additional Duties, and Ini705, In 1706. 
 
 Cafual Revenue — 13^73'^ S 9 4 •^3943-+ii 3 
 
 Payments into the Treafury 328855 2 10 33^757 ^^ 3 
 
 Charge of management and incidents 43147 18 6 43534 3 3 
 
 Drawbacks and portage bills — -^57 5 7 3^99 ^^ 3 
 
 Qmt-rent arrears remitted by the 
 
 Exchequer in the two years — • -— — - 18 76 151 
 
 That: 
 
 4073S3 
 
 170 
 
 /UJ. 
 
 170J7
 
 3$ A SKETCH OF THE REVENUE 
 
 That the arrears on the rev^enue and balances in the £. s. d. 
 
 coUedlor's hands, at Chriftmas, 1 706, were — 190,208 19 31 
 The produce of the revenue for the half year to Mid- 
 
 fummer, 1707, amounted to — — ■ 192,969 o o 
 
 Together 383,077 19 3;- 
 
 But that of the above arrear 94,821/. 2J. o^\d. appeared mfolvent ; and 
 that the funds at Michaelmas 1707, would produce the fum of 35,029/. 
 3J. 4^. above the charge of the eftablifhmcnts. 
 
 '709- The ufuil Addittional Duties were continued for one year by the 
 
 8th Anne, c. i. and to encourage the provifion trade, this acl fixed the 
 duties upon rock-fah, at 1 2c/. per ton, in Heu of all other duties payable 
 in import thereof. 
 
 By the report of the Committee of Accounts of this feffion it appears 
 that the revenue exceeded the expenfe, and confequently that there was 
 in credit to the nation at Midfummer, 1709, the fum of 71,019/. 1^.5!^. 
 
 1710. The Additional Duties were further granted for one year and a half, 
 
 ending at Chriftmas 1711, by 9 Anne, c. 2. 
 
 The Revenue ftill kept above the expenfes, and there appeared to the 
 credit of the nation at Midfummer 1 710, 1 1,549/. 7J. i i^d. 
 
 1712. By the 1 1 Anne c. i. the fame duties were further continued for two 
 
 years, with the addition of 20i. per hundred on molaffes for feven years 
 from the 2d of Oftober, 171 1. 
 
 In this feffion the Commons of Ireland took a very diftinguiflied part 
 inoppofitionto theminifters of the Queen,* who in a variety of inflances 
 had betrayed their defign of bringirig in the Pretender. 
 
 The Lords, more obfequious, had in one of their addrefTes prefumed 
 fo cenfure fome grants made to the Univerfity for its attachment to the 
 Protefliant caufe. — They alfo condemned the bringing over feveral poor 
 families of Palatines, for whofe fupport large fums of the public money 
 had been granted. — Thefe circumftances the Commons highly refented, 
 
 * See their various Addrelles in thij Seflion. 
 
 refolvinsr
 
 AND FINANCES OF IRELAND. 39 
 
 refolving that the Lords, in fliid addrefs, had infringed their rights and 
 liberties.* 
 
 A new Parliament met on the 27th of November, and the Duke of 17 «s* 
 Shrewlbury, Lord Lieutenant, informed them, " That as the feveral 
 " duties were to expire at Chriltmas, her Majefty to prevent their lapfing 
 " had ient over a bill to continue them for three months, whereby they 
 " would flill have an opportunity of further providing for the credit of 
 " Government, and their own fafety, by fuch ways and means as they 
 *' Jhoiihl think proper^ 
 
 On the 7th of December, a bill was prefented, without having any 
 previous leave for bringing it in, for continuing the Additional Duties 
 on beer, ale, flrong waters, and tobacco, for three months. 
 
 This was hurried through both Houfes with as much expedition as 
 poffible. On prefenting it for the royal affent,-j-- the 22d of December, 
 1 713, the Speaker made a fpeech to the Lord Lieutenant, expreliive of 
 the ilate of the country, and the fidelity and attachment of the Pro- 
 teftants of Ireland, which is the firft inflance of a fpeech of this kind 
 upon the Journals. 
 
 The new Parliament having fhewn great zeal in the profecution of 
 the Pretender's friends, and particularly the Chancellor, Sir C. Phipps, 
 for his illegal interference in the eledtion of magiflrates for Dublin ; was 
 prorogued during the adjournment for the Chriftmas recefs, and not 
 lufFered to meet during the remainder of Queen Anne's reign : by which 
 means the Committee of Accounts were prevented from making their 
 report for 171 3. 
 
 The Houfe of Commons in the fucceeding Parliament 1 715, refolved 
 7iem. con. that whoever advifed the late Queen to prorogue the late 
 Parliament when a bill to attaint the Pretender was under confideration, 
 was an enemy to his country, &c.;i; 
 
 * See Irifli Commons Journals, v. 3, p. 878. 
 
 + Although this bill received the royal aflcnt, the acl does not appear in the printed ColledUon 
 of the Statutes. 
 
 I Irifh Commons Journals v. 4, p. 18. 
 
 GEORGE
 
 40 
 
 A SKETCH OF THE REVENUE 
 
 GEORGE I. 
 
 1715. 
 
 Former 
 duties con 
 tinued fix 
 Months. 
 
 The Additional Duties having expired before the demile of the late 
 Queen, and the Hereditary Revenue being confiderably (hort of defraying 
 the expenfes of the eftabhfhment ; the firfl object with government upon 
 the meeting of the new Parhament in this reign was to continue the 
 former duties. — Thefe were granted for fix months by 2 George I. c. r, 
 and exa«fl:ly agreed with thofe of the 1 1 Anne, except that the duty on 
 muflin was lowered to 6^. per yard, to promote the Eaft India trade, 
 and difcourage the cambrics of France. 
 
 The addition of thofe duties was not lufficient to raife the revenue 
 New-Duties, equal to the expenfes of government, and the following duties were 
 granted for one year and nine months, from January 171 5, by 2 George 
 I. c. 2, viz. 4/. per ton upon all wines; S^. a gallon upon home made- 
 fpirits, and a tax of 4J-. in the pound upon the falaries and penfions of 
 abfentees. — The Vice Treafurer's fee &c. of td. in the pound to arifc out 
 of the produce of thofe duties, to be applied towards building the Caftle 
 of Dublin. 
 
 Upon intimation of the Pretender's invafion, a vote of credit was 
 pafled ; and ihortly after the ufual Additional Duties on beer, ale, &c. 
 were continued from May 1716, to November 1717 ; 50,000/. having 
 been raifed upon the vote of credit, this a£t fecured the re-payment 
 thereof, and ordered payment of the intereft. — Upon the palling of this 
 adl the Houfe of Commons refolved nem. con. " That no Money Bill 
 " be read in the Houfe until the report of the Committee of Accounts 
 " be firft made, and this refolution declared a ftanding order."* — It has 
 fince been frequently enforced, and the Committee of Accounts mufl 
 now be confidered as an indifpenfible part of the parliamentary conftitu- 
 tion of Ireland. 
 
 Committee 
 of Accounts. 
 
 * See Iiifli Commons Journals, 17 May 17 15— v. 4. p. 234. 
 
 A conll-
 
 AND FINANCES OF IRELAND, 
 
 1717. 
 
 1719. 
 
 A confiderable decreafe having been made in the Civil Eflablifhment, 
 &c.* — the ufual Additional Duties only were granted by 4 George I. c. i. 
 The former duties on wines &c. (by 2 George I.) were continued for 2 
 years, and provifion made for paying the intereft of the loan. • 
 
 The duties formerly granted were again continued for 2 years, by 
 6 George I. c. 4, and an appropriation made for the encouragement of 
 the linen manufatSture by a further additional duty of i2d. per pound Linen Fund, 
 upon tea imported, and 3^. upon every pound of coffee, chocolate, and 
 cocoa-nuts. 
 
 By the report of the Committee of Accounts, it appears that the nett 
 produce of the Hereditary Revenue, and Additional Duties, together 
 with the 4J-. tax &c. for one year and nine months, £. s. d. 
 
 ending Lady-day 1719, were --------- 805,015 4 3^ 
 
 And that the charges of the Eftablifhment and other 
 
 expenfes of Government for fame time amounted to yg^^^S^ 4 ^1 
 
 The fame duties as in the preceding feflion were further continued for 
 two years, with a fmall tax upon hawkers and pedlars, in addition to 
 thofe already granted, as a fund to encourage the linen manufa<5lure, by 
 8 Georcre I. c. i. 
 
 The Committee of Accounts reported that the He- 
 reditary Revenue, and Additional Duties produced £. s. d. 
 nett for the 2 years ending Lady-day 1 72 1, — 900,893 12 loi 
 The 4J. tax and poundage fee fame time - - - - 14,950 8 
 
 Together 
 
 4i 
 
 2i 
 
 That the charges of the Eflablifhment for faid two 
 
 years, exclufive of the extraordinary charges, Avere 909,007 17 2 
 
 1721; 
 
 * The Civil Eftablifliment of 1 7 1 5, ^\*as 
 That of 1717 ....... 
 
 ^.65,950 13 li 
 49'433 13 10 
 
 Irifh Commons Journals, v. 4, p. 335. 
 
 Decreafe 14,516 ig 3I 
 
 G 
 
 The
 
 42 A SKETCH OF THE REVENUE 
 
 1723. The ufual Additional Duties were further continued for 2 years by 10 
 
 George I. c. i. — The Committee of Accounts reported, that the Here- 
 ditary Revenue, and xAdditional Duties had produced nett for the 2 years 
 ending Lady-day 1723, ---------- _^. 923, 841 o 6 
 
 The 4j. tax and poundage fee fame time - - - 15,778 7 3I: 
 
 939'6i9 7 9i 
 
 That the ordinary charge of the Eftabhfliments 
 
 o 
 
 and other expenfes of Government, were - - 958,507 lo y^- 
 
 1725. The Additional Duties as in the preceding feflion were further continued 
 for 2 years by 1 2 George I. c. i . 
 
 The nett produce of the Hereditary Revenue for the £. s. d. 
 2 years ending Lady-day 1725, were ----- 647,209 o 75- 
 
 Additional Duties fame time --------- 254,202 2 8f 
 
 The poundage fee, &c. ------------ 6,567 19 o^ 
 
 Total - - jC.907,979 2 41 
 
 l^otc. By the fecond a£l for Additional Duties in this reign (2 George I. c. 17,) provifion is 
 made for fecuring the payment of the money to be borrowed, with the intereft thereof, and is 
 to be confidered as the firft Loan A£l. — In the fubfequent feffions diftindladls providing duties 
 for payment of the Loan and intereft, have paffed. 
 
 GEORGE n. 
 
 1727- The ufual Additional Duties were continued as in the preceding 
 reign, by i George II. c. i. for two years. 
 
 It appears that the nett produce of the Hereditary 
 
 Revenue for the two years ending Lady-day ^. s. d. 
 
 1727, was _ _ _ — 671,747 18 4i 
 
 The nett Additional Duties for fame time — 282,843 4 i^ 
 
 The poundage of fee, &c. — — — '/■>33'^ ^2 2 
 
 Total — 961,921 14 7i 
 
 being
 
 AND FINANCES OF IRELAND. 43 
 
 being an increafe of 53,942/. i u. loi^. over the produce of the two 
 
 laft years of the preceding reign. 
 
 The Additional Duties were further continued for two years, by 1-29. 
 
 3 Ceorge II. c. i . 
 
 The Committee of Accounts report, that the nett 
 produce of the Hereditary Revenue, and Addi- 
 tional Duties for the two years ending Lady-day ^T. s. J. 
 1729, amounted to — 870,791 15 7I; 
 
 That the 4j-. tax, and extraordinary receipts were 18,559 9 4 
 
 889,351 4 iif: 
 That the charge of the EftabUfhments, &c. for faid 
 
 time were — — 982,710 4 9^ 
 
 So that there was a deficiency in the revenue of 93i3S^ ^9 ^°^ 
 
 And a decreafe from the produce of the two pre- 
 ceding years of - 2~iSl'^ 9 3% 
 
 The Additional Duties already eftabhfhed, were regularly continued ,_,,. 
 throughout the remainder of this reign by fuccefiive acls for the term 
 of two years each. 
 
 The further additions which took place were as follow : In 1737, Further 
 an addition of 613'. per yard on the import of romalls and cotto?i manu- ou^js. 
 failure, and cambric ks above yard wide, except from Great Britain, 
 by II George II. c. i, and fo continued. — 17531 An addition of 40^. 
 per pound weight upon the import oi velvet andy//^ manufaBu,-^, except 
 of the manufacture of Great Britain, China, Perfia, and the Eaft Indies, 
 by the 27 George II. c. i, and continued on. — 1759? An addition of 
 IJ-. per ream upon the importation oi paper of above 5^. per ream 
 value, except from Great Britain, by the -3^2) George II. c. i. 
 
 From the year i 73 1 , it will not be necefla y to take notice of the produce 
 of the Additional Duties, &:c. as reported by the Committee of Accounts, 
 
 G 2 the
 
 44 A SKETCH OF THE REVENUE 
 
 the public accounts ftating the particulars of receipts and expenditure 
 having been inferted in the Journals of that year, and regularly con- 
 tinued every feflion fince. 
 
 From thofe accounts, abflra£ls have been made of the Additional 
 Duties, &c. for every year, and are inferted in the Appendix. 
 
 By a difplay of the produce of the feveral duties in a regular fuccef- 
 fion of years, a better knowledge may be gained of the ftate of the 
 country, and fairer deduftions made as to the operations of government 
 in the revenue department, than from any partial flatement, or com- 
 parifon of diftant periods. 
 
 GEORGE III. 
 
 *76' The Additional Duties laid on in the firft feffion of this reign Avere 
 
 a continuation of thofe granted to George II. viz. — 2s. a barrel upon 
 ale of above 6/. value, and 4.d. upon ale of 6s. or under per barrel — 
 4d. a gallon upon home made fpirits — ^J. per pound upon tobacco im- 
 ported'—on Eaft India muflins, 6d. per yard — ditto filks and flufFs, 
 15. 6^. per yard — on all wines, 4/. per ton — brandy, and foreign fpirits 
 fingle, Sd. a gallon, and proportionably higher according to the fuperior 
 ftrength* — cambricks 6cl. per yard — on romalls or mixtures of filk and 
 cotton 6d. per yard — on velvets, and filk manufacture, except of Great 
 Britain and the Eafl, 40J. per pound weight — is. per ream on paper of 
 55. value, and upwards, except Britifh, and 20s. per hundred upon 
 molafles and treacle, by i George III. c. i. 
 
 In 1765, a fecond additional duty of ^d. per yard on cambricks was 
 transferred from the fund appropriated to encourage the Dundalk cam- 
 brick manufacture to the ordinary revenue, 
 jfe^y In 1773, it was found neceflary to increafe the revenue by the im- 
 
 Addinona! pofition of the following new Additional Duties, by 23 and 24 George 
 1773- III. C.I, viz. 4/. 1 35. 4rf'. on French wines — 6/. per ton on Portugal — 
 
 * This was a new regulation. 
 
 and
 
 AND FINANCES OF IRELAND. 45 
 
 and on Rhenifli, and all other wines, except Spanifli, 4/. i is. per ten- 
 on fpirits, except of the Britifh colonies, 8^. per gallon — on teas id. 
 for every fix-pence which they coft above 4.S. per pound at the Com- 
 pany's fales — muflins, chintzes, and callicoes 6J. per yard — cards 6{/. 
 per pack — (and by cap. 3, granting a further fupply) an additional 6d. 
 per yard on the import of chintzes, callicoes, and muflins of the Eafl:. 
 
 The produce of thefe feveral duties were diftindly entered in the 
 public accounts' under the general head of New Additional Duties,* 
 (the others called old) and fo continued till the year 1781, when the 
 public accounts were prefented, with the produce of the whole under 
 the head of Jldditional Duties. 
 
 N. B. In this feflion 1773, the Loan-fund was augmented by the 
 addition of various duties, and the transfer of others from the ordinary 
 revenue, in order to enable government to difcharge the addition of in- 
 tereft, and annuities on the public debts. 
 
 In 1777, there was a further increafe of the Additional Duties by Further ad- 
 granting 6d. a gallon on foreign fpirits, except from the Britiih colonies '^'"<'^"5- 
 — 6d. upon brandy, geneva, and other fpirits imported, and 4^. upon rum 
 from the Britifh colonies. 
 
 There was alfo a regulation and increafe of the duty upon carriages. 
 
 In 1779, the duties on fpirits were confolidated — the duty on '779' 
 vinegar imported transferred from the Loan-fund, and increafed to 
 5/. 6s. od. per ton — loj. per annum duty for a licenfe on felling cyder 
 by retail, and iid. per pound laid upon the import of hops — an additi- 
 tional five per cent, on earthen, japanned and lacquered ware — 2d. per 
 pound on coffee. 
 
 For the encouragement of the damaflc, and diaper manufadures, a 
 dutv of 6d. per yard was laid upon the importation of yard wide nap- 
 kenning — IS. per yard on the fame from 6 to 8 quarters wide — and on 
 fuch as were from 11 to 12 quarters wide 2J. per yard. 
 
 * In the accounts delivered feffion 1775, the old additional duty on wine is infcrted 
 vj'ine firjl (the fecond duty tliereon was appropriated to the Loan-fund) the old duty on 
 fpirits has tlie name oi fpirits Jingle, and that on muflin is called muJJinfirft, 
 
 The
 
 46 A SKETCH OF THE REVENUE 
 
 sL^mcnths "^^^ Additional Duties of this fe/Tion were at firfl granted but for fix 
 
 Money-bill, months, but Ireland having obtained a (hare in the Colony-trade, &c. 
 they were further granted for i 8 months : and in the a£l paffed for the 
 advancement of trade, certain equalizing duties were granted, in con- 
 fequence of the new arrangement with Great Britain. By this aft there 
 was an addition of is. per pack laid upon cards imported. 
 
 For the encouragement of agriculture a duty of 2s. per barrel was 
 granted upon the importation of all wheat, except Britifh, unlefs the 
 middle price of wheat in Ireland was above 2y. per barrel. 
 
 This duty was afterwards extended (in the a6l which continued the 
 Additional Duties for i8 months) with a duty of is. upon every hundred 
 pounds weight of flour, meal, bread, and bifcuit imported, except from 
 Great Britain. 
 
 ConfoUdation jn 178 1, the feveral additional duties on wine were confolidated by 
 21 and 22 George III. c. i, alfo thofe on tobacco, by cap. 4, and the 
 duties on fugars by cap. 6 ; at the fame time the fpirit duties, as being 
 
 and Transfer more certain and produdive, were transferred to the Loan-fund, together 
 
 of Duties. -11, 1 /- 1 ' o 
 
 With the duty upon cards, and feveral unproduftive branches of the 
 Loan duties brought to the account of the ordinary revenue, as the duty 
 of 3/. per ton on the export of linen rags, and 10s. per ton on the export 
 of foapers wafte. 
 
 In 1783, a further additional duty of fix per cent, was granted upon 
 the duties paid by retailers on all their imports ; and the duties upon the 
 import of beer, ale and porter confolidated, and increafed to 4^. i^. upon 
 every barrel of 32 gallons. 
 
 In the next feflion of parliament, 1 784, there was not any addition 
 made, except a fmall duty of prote£lion, by impofing 2I. los. per 
 hundred weight upon the import of iron and fteel wire. 
 
 The year 1785, difiinguiflies itfelf as a particular aera in the hiftory 
 of the finances of Ireland ; it would however be foreign to the intention 
 Commercjal of this Sketch, to enter into a particular detail of the circumftances which 
 1785- led to the events of this feflion. Suffice it to obferve, that the advan- 
 
 tages derived from the participation of the Colony-trade, and removal of 
 the various reflridions under which Ireland laboured, prior to 1779, 
 
 had
 
 AND FINANCES OF IRELAND. 47 
 
 had not exactly kept pace with the fangulne hopes entertained from thofcr 
 events. 
 
 The country appeared after five years enjoyment of that fituation fo 
 ai-dently purfued, in circumftances far Ihort of what it had anticipated. 
 It was found that the current of trade was not fo readily turned into new 
 channels, or even induced to reaffume thofe in which it was anciently 
 wont to flow. To obtain a footing in foreign markets proved a matter 
 of more difficultv, than was at firfl" forefeen. 
 
 The immenfe capitals of the Britifh merchants, and their ability to 
 furnifli every variety of manufafture which foreign markets could de- 
 mand ; proved decifive ad\antages over a country circumflanced as Ire- 
 land was, with little circulating wealth, and its induflry, except in the 
 linen trade, unufed to exertion. 
 
 It was difcovered that the opening of the home markets of the two 
 countries to each other, bid fair to be mutually advantageous : and it 
 was perhaps that point of all others, upon which the opinions of the 
 ablefl:, and mofl: enlightened men in both kingdoms, unanimoufly con- 
 curred ; ' That a commercial intercourfe between Great Britain, and 
 
 * Ireland, upon terms of reciprocal advantage, muft prove of the utmofl 
 
 * importance to the empire at large.' Unfortunately, the ideas of reci- 
 procity, were not exaftly the fame in both countries ! 
 
 Upon opening the feflion of 1785, the Duke of Rutland recom- 
 mended from the throne, the confideration of this great object.* It was 
 taken up and purfued in both houfes of Parliament \\'ith that laudable 
 ardor \\hich feems a national charafteriftic. Certain propolitions were 
 rapidly agreed to, as the bafis of the intended arrangement, and an ad- 
 
 * His words were — " I am to recommend, in the King's name, to your eamefi: invefti- 
 " gation, thofe objefts of trade and commerce between Great Britain and Ireland, which 
 " have not yet received tlieir final adjuflment. In framing a plan, with a view to a final 
 " fettlement, you will be fenfible that the interefl of Great Britain and Ireland ought to be 
 " for ever united and infeparable, and his Majefly relies upon your liberality and wifdom, 
 " for adopting fuch an equitable fvftem for the ioint benefit of both countries, and tlie fup- 
 " port of the common intercft, as will fecure mutual fatisfaction and permanency." — Com- 
 mons Journals, v. 22, p. 14, 20th January, 1785. 
 
 dition
 
 4S A SKETCH OF THE REVENUE 
 
 dition of various duties granted, to raife the revenue above the then 
 expenfes ; that a furplus might be appHed to the navy of the empire. 
 After a difcuflion of near fix months, the alteration, and enlargement 
 of the original propofitions ; the ideas of reciprocity were fo different, 
 and the apprehenfion of endangering the national conftitution (which 
 was ftated to be materially involved in this commercial arrangement) 
 was fo great in Ireland, that the plan was virtually rejeded by the Irifli 
 Houfe of Commons. The Minifter, with a majority of 19, * abandoned 
 the projed, left he (hould feem to prefs a meafure which had not the 
 fenfe of the nation fo fully with it, as a point of that magnitude de- 
 manded. But although the expecfted advantages were not obtained, the 
 taxes, which muft be deemed the earneft of thofe advantages, remain. 
 They were fo many, and extenfive, that it will be moft fatisfa£tory to 
 particularize the various Additional Duties, as they were granted in the 
 feflion of 1785. 
 
 By the 25th George III. c. i, the Additional Duties granted for fup- 
 portof the forces f upon the Eftablifliment, and for the other neceflary 
 expenfes of Government were as follows, viz. 
 
 Upon beer, ale, and porter imported, 4^^. \d. for every thirty-two 
 gallons, in lieu of all former duties — upon green tea fix pence a pound — 
 upon bohea four pence, and if purchafed at the Eaft India Company's 
 fales for more than 4/. Britifh per pound, an additional penny for every 
 fix pence per pound paid over. Upon wines the feveral duties in the 
 fchedule annexed ; over and above which an additional duty of thirty 
 
 * Upon Mr. Orde's motion (12th Auguft, 1785) for leave to bring in '* A bill for effcc- 
 " tuating the intercourfe and commerce between Great Britain and Ireland, on [lermanent 
 " and equitable principles, for the mutual benefit of both kingdoms" — the divifion was 
 
 Ayes (for bringing it in) 127 
 
 Noes — __ __ 108 
 
 19 Majority. 
 
 t The eftablirtied forces of Ireland at this time were 15,092 men, officers included, being 
 the old cftablilhment of I2,000, and the augmentation of 3,092 by Lord Vifcount Town- 
 fhcnd, — For the Nfew Military Eftablifliment fee the Appendix. 
 
 pounds
 
 AND FINANCES OF IRELAND. 49 
 
 pounds per ton is to be paid upon Portugal wines — upon Portugal cork 
 los. per hundred weight, and upon every thoufand of lemons and orange*^ 
 imported from Portugal, 40.C thele duties are to ceafe as foon as the 
 goods of Ireland were admitted into Portugal agreeable to treaties, and the 
 fame fhould be notified to the Commillioners of the Revenue by authority 
 of his Majefly.* 
 
 Upon chintzes, callicoes, and muflins of the manufacture of China, Ball India 
 Perfia, or the Eaft Indies, an additional lix-pence per yard, alfo upon all 
 callicoes, and muflins, a further duty of fix-pence per yard, and upon 
 filks and fluffs of Perfia, China, or the Eafl. Indies, an additional is. 6d. 
 per yard — upon velvets or manufactures made of, or mixed with filk, silks, and 
 except thofe of Great Britain, China, Perfia, or the Eafl Indies, an 
 additional duty of 4/. per pound weight. 
 
 Upon chocolate, and cocoa nuts three pence per pound. Chocolate. 
 
 Upon romalls, and all manufaftures of cotton, or of cotton and linen. Ron^lls &c. 
 mixed, as well muflins as others, except Britifh, 6d. per yard. 
 
 Upon damalk towelling, napkenning, or cloths of flax or hemp, not Napkenninj 
 Britilh, bd. per yard, if yard wide, or under — is. per yard, if above one 
 yard wide, or under two yards — and 2s. per yard, if two yards wide, or 
 more.f 
 
 Upon hops, one penny halfpenny per pound. Ho^s, 
 
 Upon vinegar of Great Britain 1 5/. per ton, and upon all other ■\'inegar Vinegar, 
 5/. 6s. per ton. 
 
 Upon china, earthen, japanned, or lacquered ware, as rated for cuflom china, &c. 
 bv the book of rates, 5/. per cent, upon value. 
 
 Upon various dry goods, | and merchandize (not being of the growth, Foreign dry 
 and produce, or manufaclure of Great Britain) therein named, as the S°o<^^' 
 
 * The goods of Ireland have fmce been admitted into Portugal conformable to the treaties, 
 which being notified to the Commiffioners (by letter from Mr. Secretary Orde, of 1787) 
 tholJE extra duties upon the produiSlions of Portugal have confequently ceafed. 
 
 t Thofe duties are to be confidered as duties of prote£lion to the Irifh Linen-manufafturc, 
 and for the year ending Lady-day, 1785, they produced only the fum of il. 6s. 
 
 X The firft additional duty ui»on Foreign dry Goods was, a favc per cent, in 1777 — appro™ 
 priated to the Loan-fund. 
 
 H fame
 
 5© 
 
 A SKETCH OF THE REVENUE 
 
 Herrings, 
 linieed oil, 
 cards, 
 
 foreign wire, 
 and gunpow- 
 der. 
 
 Paper. 
 
 Export du- 
 ties. Hides, 
 Soap Wafte. 
 Linen rags. 
 
 Excife on 
 beer, and 
 
 Cyder. 
 
 fame now ftands rated for cuftom in the book of rates, or if unrated to 
 be valued upon the oath of the importer, a further additional duty of 
 lo/. per cent, over and above all other duties payable for the fame, viz. 
 upon apparel, apples, bacon, and hams, beads of glafs, chocolate, and 
 cocoa nuts, cloves, currants, chefnuts, wallnuts, fmall nuts, bugles, 
 hulled or pearl barley, artificial flowers, millinery ware, fans, hats of chip, 
 and ftraw, anchovies, flurgeons, pins, wrought ivory, olives, onions, 
 prints, and pidures, mace, nutmegs, wrought incle, drugs not for 
 dyers ufe, elephant's teeth, furs ; all lacquered, japanned, gilt, painted, 
 bronzed, and enamelled wares, gloves of all forts, almonds, anuifeeds, 
 cinnamon, liquorice, paper, piamento, prunes, raifins, rice, fafFron, 
 fuccards, fuccus liquoritiae, needles, thimbles, outnal threads, whited, 
 brown, and all other threads, haberdafhery ware, china, and earthen 
 ware, hard ware, mermits, iron pots, fciflars, fnuffs, tiles, fhot, laces 
 of cotton, thread, or filk, groceries of all kinds (except fugars) oranges, 
 and lemons, lime juice, lemon juice, orange juice, not being for dyers 
 ufe, tape, foreign linens, and all manufa»flures of flax and hemp. 
 
 Upon herrings, except Britifh, los. per barrel: upon linfeed oil, 6(/. 
 per gallon : upon cards, is. per pack : upon iron wire, not Britiih, 2/. los. 
 per hundred weight : upon gunpowder, not Britifh, 4.0s. per hundred 
 weight : upon paper, not Britifh, except brown, blue and prefling papers, 
 IS. per ream. All the foregoing duties are upon importation, and thofe 
 upon beer, ale, porter, teas, and wines, are to be confidered as a confoli- 
 dation, and in lieu of all other duties. 
 
 The following Additional Duties are upon export, viz. — Upon raw 
 hides, except to Grejt Britain, an additional fix-pence each, foap-boilers 
 wafle ten fhiUings per ton, and upon linen rags, 3/. per ton. 
 
 Alfo the following internal duties, or excifes, viz. — Upon all beer or 
 ale brewed within the kingdom by any common brewer, or in his veflels, 
 two fliillings for every 32 gallons,* if above fix fliillings per barrel, if of 
 fix fliillings value, or under, four pence for every barrel. — Upon cyder. 
 
 * The Gallon to cantain 272J cubical inches ; formerly the excife ufed to be taken by the 
 wine gallon of 2 1 7 ft being one fiftli lefs. 
 
 fold
 
 AND FINANCES OF IRELAND. ^ 
 
 fold by retail, one penny per gallon, and a duty of ten (hillings yearly to 
 be paid by perfons who fell cyder by retail. 
 
 Alfo four fliillings out of every twenty fliillings to be paid by perfons Four niilling 
 who have falaries,* profits of employments, fees, or penfions over, and ^ies, &:c. of" 
 above theexpenfes of executing faid employments, unlefs they refide in ^^bfcntees. 
 Ireland for fix months in the year. There is an exemption from this 
 tax for the defcendants of the late King, and feme others therein named, 
 if licenfed under the King's fign manual. 
 
 Befides the foregoing duties, there was an addition of fix per cent, upon Additional 
 the duties payable upon all goods, except fugars, imported by a retailer by mai'lers! 
 or conlumer. 
 
 The Duties hereby laid upon chocolate, cocoa nuts, raw hides, and 
 linfeed oil, were to be paid to the truftees of the hempen, and flaxen Appropna- 
 manufaiflures, for the fupport of faid manufactures ; and it is ordered, 
 that fo much of the duties upon teas as fhould amount to 7,300/. fliould 
 be placed to the account of the Hereditary Revenue, and the furplus of 
 faid tea duties to s^o in account with the Additional Duties. 
 
 The duty often ihillings per barrel upon foreign herrings was appro- 
 priated to the encouragement of the Irilh fiflierics. 
 
 Out of the produce of thofe Additional Duties there were various fums 
 to be paid to the Speaker, and fervants of the Houfe of Commons, pur- Paymem out 
 fuant to refolutions of the Committee of Supply : — and alfo a lum of duties. 
 95,000/. to be applied in fuchmanner as Parliament Ihould dii-e6l, for the 
 advancement of fifheries, trade, and manufactures, and the maintainance 
 of hofpitals, charities, building churches, &c. — AKo to pay a drawback 
 upon crude brimftone, or faltpetre, ufed in making oil of vitriol, or 
 aqu« fortis — and further, this a£l impofed forfeitures, and a penalty of 
 treble the value,- upon importing gold, or filver lace, cambricks, or 
 lawns, hops, or glafs, except from Great Britain. 
 
 * This tax was firft granted by 2 Anne, c.4. § 3 — afterwards revived by 2 George I. c. 3, and 
 .applied to the difdiarge of the intereft of a fum to be raifed by a vote of credit of the Houfe of 
 Commons. See Irifli Journals, v. 4, p. 153. — Since that time ithasbeen always appropriated 
 to the Loan-fund, till feflion 1 783, when it was applied to the ordinary revenue by tlie ad at 
 additional duties. 
 
 H 3 No.
 
 if* 
 
 A SKETCH OF THE REVENUE 
 
 No. I. 
 Schedule of SCHEDULE of the Duties upon every Ton of Wine, filled or 
 
 Wine Duties ^ •' 
 
 conJolidated. unfilled, imported, fubjetEl to Alien's duty, or otherwile, to be paid in 
 ready money nett, without difcount or allowance, and to be in lieu, 
 :sx\difull fathfaciion of all Duties^ Cujloms, and Excife payable thereon 
 by any a£l, or afts of Parliament, heretofore made in Ireland. 
 
 jjenoniinations. 
 
 If not fubjedi; to Alien's Duty. 
 
 If fulijedl; to Alien's Duty. 
 
 
 Filled. 
 
 Unfilled. 
 
 Filled. 
 
 
 Unfilled. 
 
 
 £. s. d 20th 
 
 £. s. d. 20th 
 
 £. ■ s. d. 20tl 
 
 /,. 
 
 s. d. ZOth 
 
 French Wine - - - - 
 
 33 7 
 
 31 I 
 
 34 10 4 
 
 ^2 
 
 2 
 
 Portugal, and IMadeira J 
 Wine, Spanifh, and Canary ( 
 Wine, and Wine of all the ( 
 dominions in Spain - - •' 
 
 
 
 
 
 
 22 4 8 
 
 
 
 
 8 
 
 20 14 
 
 23 13! 
 
 21 
 
 
 
 
 
 
 Rhenifli Wine - - - - 
 
 27 ig 10 16 
 
 25 13 10 i8t 
 
 29 9 10 16 
 
 27 
 
 10 18 
 
 All otliLM- Wine - - - 28 cj 10 16 
 
 26 2 10 18} 
 
 30 3 2 16 
 
 27 
 
 12 10 18 
 
 No. 11. 
 
 Drawbacks 
 thereon. 
 
 SCHEDULE of the Drawbacks upon faid Wines, if regularly 
 exported within three years after their importation. 
 
 French Wine - - - - 
 
 29 17 
 
 27 18 
 
 29 17 
 
 27 1 8 
 
 Spanifh, Canary, and ^ 
 Wines of the dominions of ( 
 Spain, and Portugal, and i 
 Madeira Wine - - - 3 
 
 
 
 
 
 17 4 8 
 
 16 4 
 
 16 6 10 13} 
 
 15 8 
 
 
 
 
 
 All other Wine - - - 
 
 23 9 10 16 
 
 21 12 10 185 
 
 23 9 10 16 
 
 21 12 10 18; 
 
 Befides
 
 AND FINANCES OF IRELAND. 
 
 53 
 
 Befides the duties s:ranted by thelaft mentioned acl, there were other Colonial 
 
 ° \ _ _ trade granteU 
 
 additional duties upon fome articles, for which particular ads werepafled, 
 
 on account of new arrangements in the revenue, as the malt tax, by 25 Malt tax. 
 
 George III, c. 3, being zs. 6d. for every barrel of malt made in Ireland, 
 
 and alfo is. 6d, upon every barrel of malt Imported, as fixed by 25 
 
 George III. c. 3, which contains various regulations relative to malting, 
 
 colledting the duties, &c. 
 
 This adt alfo direds that factors, or perfons not being diftillers, 
 dealing in home made fpirits, (hall take out and pay for a licenfe 
 forty fhillings. 
 
 By the 25 George III. c. 9, granting the duties upon carriages, it is Dutycncar. 
 cna*^ed, that for every coach, &c. with four wheels, except hackney or "^2^'' 
 ftage coaches,* or coaches kept for fale, an additional duty of 3/. per 
 annum be paid ,^ but where any perfon keeps more than one fuch car- 
 riage, 4/. to be paid for each ; and for every chaife with two wheels, 
 ten fhillings per annum to be paid. 
 
 Beiides thefe duties upon carriages, there are others, which are ap- 
 propriated to the encouragement of tillage. 
 
 By the 23 and 24 George 111. c. 19, for regulating the Corn-trade, Cornboun- 
 
 promoting agriculture, and providing a regular, and fteady fupply of '' 
 
 corn in Ireland, bounties are granted when corn is at certain prices, 
 
 and the following duties laid upon the import, when the prices are under Dutief. 
 
 the following in Dublin market, viz. 
 
 W^heat, when under 30J. per barrel, loj. duty to be paid upon every 
 
 barrel of wheat, or malt. 
 
 Rye 26 los. upon every barrel of rye, or meflin.. 
 
 Barley, or bere 14 6 — 10 for each barrel of barley, bere, or big. 
 
 Oats II 5 for every barrel of oats. 
 
 White peas when und. 30 ") . , • 1 r 1 1 • .. j 
 
 ^ •> (. 10 to be paid for every barrel imported. 
 
 Grey do. or beans und. 1 8 3 j 
 
 And 
 
 * Haekney and Stage Coaches, Sedan Cnairs, isle, were taxed by a particular adt which 
 appropriated the produce to the lupport of the Foundhng Hofpital in Dublin, but .is the col ■ 
 IcifUon was made immediately under tlie ijifpe^lion of the Go%emors cf that charitj^, and ac- 
 counted.
 
 54 
 
 flour, &c. 
 
 A SKETCH OF THE REVENUE 
 
 And when the prices of any fpecles of corn, or grain fliall be above 
 the faid prices relpe^ively, then there (hall be paid only a duty of two- 
 pence for every fiich* barrel of corn, or grain imported, and for every 
 hundred weight of malt, meal, or flour made thereof, and imported 
 two pence. Thefe to be in lieu of all former duties. 
 
 There is however an alteration as to malt, by the a£l (25 George III. 
 c. 3) regulating the malt tax. 
 Oatsforfeed ]sj, R. Oats are allowed to be imported for feed duty free, and alfo 
 
 exempted. '■ 
 
 peas, and beans for garden ufe. In this aft there are various regulations 
 relative to the exporting corn, &c. to GreatBritani, agreeable to thecora 
 acls there. 
 
 By the 25 George III. c. 10, for explaining, and amending the above 
 Further a£l for regulating the Corn-trade, &c. it is enaded, that when r)'e, or 
 reguiaaons j^gj^j^^ ^j.^ {\jbjecl to a duty of ten fhilUngs a barrel, upon importation, 
 for meal, there fhall be paid for every ftone of rye, or meflin meal imported a duty 
 of fix pence. When barley or big fliall be fubjeft to los, a barrel duty 
 upon importation, there fliall be paid for every ftone of meal thereof im- 
 ported feven pence halfpenny. When wheat is fubjeft to 10s. per barrel 
 duty upon import, there fliall be paid for every ftone of wheat-meal, 6 J. 
 and upon every ftone of flour or bifcuit, g^i. When oats are fubjedt to 
 5^. per barrel duty upon importation, there fliall be paid upon every 
 hundred weight of meal thereof, 5J. And when peas, or beans, are fub- 
 je6l to 10/. duty upon importation, there fliall be paid upon every ftone 
 of meal thereof, fix-pence. 
 
 It was deemed neceflary to be thus particular in the abftradl of th^ 
 corn a£ls, as from their operation, the moft beneficial confequences 
 
 courned for to tliein, without com'ing at all either into the Treafury accounts, or within the 
 control of the Exchequer, it is not neceflary furtlierto mention it here. — This was the cafe 
 untill 1787, when the produce (being about 5000/. per annum) was with fome other local 
 taxes, ordered to he applied in fup{X)rt of the newly erefted Police Eftabliflimcnt, and an 
 additional tax upon houfes given for fupportof the Foundling Hofpital. 
 
 * The barrel of wheat, rye, peas, and beans, mult weigh (according to this aft) 20 ftones, 
 of i4poundseach: The barrel of here i6floncs: The barrel of oats, 14, and the barrel of 
 malt, 1 2 lloncs. 
 
 have
 
 AND FINANCES OF IRELAND. 
 
 Si 
 
 have refulted ; and Ireland has made fuch rapid advances in agriculture 
 within a very few years, as to rival Holland in the export of grain. 
 
 Further New Additional Duties were granted (for the hrft time) Licenfes 
 upon Licenfes to be taken out by various perfons, by 25 George III. paid^by^°°' 
 c. 8, viz. 
 
 Every perfon manufadluring candles, or foap for fale, or manufadlur- chandlers 
 ing paper hangings, to pay 20s. for an annual licenfe. — Perfons felling paper-hane- 
 tea, or grocery by retail in any city, or town corporate, to pay 20s. for a ^"' 
 licenfe, fuch perfons as fell thofe articles in other places to pay loj. for 
 their licenfe. All fellers or makers of gold, and fdver plate, and all Goldfmiths, 
 tanners to pay 20/. for an annual licenfe, under a penalty or 20/. for Tanners, 
 nesledins; to take out fuch licenfes. 
 
 By the zd: for licenfnig hawkers and pedlars, petty chapmen, and 
 others, 25 George III. c. 20, forty fhillings is to be paid by every hawker, 
 pedlar, petty chapman, or > ther perfon trading from town to town, or Hawkers a^d 
 to other mens houfes, fiiirs, markets, &c. travelling either on foot, or 
 with a horfe, or horfes, except as aftermentioned, with goods or mer- 
 chandize : — —except travelling tinkers, fmiths or carters, perfons 
 hawking trees, fhrubs, books, &c. — Alfo a hke hcenfe to be paid for by 
 every feller of glafs, not being the maker, or importers of it, or felling- 
 wines, fpirits, or ale. 
 
 Thofe fo travelling with goods, or merchandize, carried, or drawn 
 by a horfe, afs, or mule, to pay an additional 40/. for each horfe, afs, or 
 mule ; with various regulations, and penalties for not being licenfed. 
 Alfo providing that there be no greater duty upon the licenfe to fellers 
 of pots, &c. of caft iron than 40^^. although thev travel with horfes. 
 
 N. B. Thefe lafl are the duties upon licenling hawkers, and pedlars, 
 formerly appropriated to the fupport of the Proteftant Charter-fchools. 
 See Protejla'/it Charter-fchools, 
 
 In
 
 36 A SKETCH OF THE REVENUE 
 
 In coiifequence of the exertions of the Commons of Ireland in I779» 
 the Colony-trnde was extended to that kingdom by Great Britain ; it 
 therefore became neceifary to revife, and alter the duties upon the 
 articles of colonial produce imported into Ireland. The new arrange- 
 ment of the duties upon thofe articles fhall be briefly touched upon. 
 Duties in By the a£l for the advancement of trade, 25 George III. c. 4, all 
 
 altered"^"" former duties upon the exportation of certain native commodities of 
 upon export, Ireland, as hides raw, and dreffed ; Ikins ditto, rabbit fur, kids hair, 
 parchment, vellum, and lapis caliminaris, to the Britifh plantations, and 
 Well: Indies were repealed, and other duties granted inltead thereof, 
 apon import. A duty of IS. ^^L per pound was laid upon raw {ilk imported (fiot of 
 American growth) in full of all other duties, to give a bounty of 3^. per 
 pound upon all ribbons and fluffs of filk only — and proportionably for 
 mixtures. 
 
 It alfo directed a bounty of fix pence per ounce to be paid out of the 
 Tillage-fund, and on the export of vN'rought plate.* 
 
 An alteration was made in the duties paid upon the import of various 
 commodities, the produce of the Britilh Weft India iflands, or plan- 
 tations, conformable to the duties paid in England upon the importa- 
 tion of thofe articles. There were alfo duties laid upon the export of 
 the plantation, and colony goods from Ireland, fo as to prevent any 
 fuperior advantage in Ireland over Great Britain in the export of fuch 
 goods ; together with claufes equalizing by drawbacks upon the export 
 of Eafl India goods from Ireland to the Britifh Colonies, and Planta- 
 tions ; that tlie remaining duty left in Ireland, fhould be equal to the 
 amount of the duties retained in Great Britain upon fuch articles when 
 exported thence. 
 Operation The Operation of this extenfion of trade to Ireland had been very 
 
 etL " limited in her favour for a confiderable time, as we may colledt from 
 
 the produce of thofe duties which for the year ending at Lady-day, 
 
 17^5, amounted only to £-3^ A S 8 
 
 But for the year ending at Lady-day i 789, the amount 
 
 of thofe duties increafed to 2497 ^- ^ 
 
 * This bounty on the export of wrought plate was not mfertcdin thea6t for Advancement 
 of Tradcj fefiion 1787.
 
 AND FINANCES OF IRELAND. 
 
 57 
 
 By the a£l for resfulating; the Su2;ar Trade, and for srrantins: to his ?""■' "P°" 
 
 , , ^ o o Foreign 
 
 Majefty the duties therein mentioned (25 George III. c. 5) a duty of Sogais. 
 i/. 16s. g\d. was granted upon every hundred weight of refined fugar 
 in loaves (not being baftards) and candy imported from, and being of 
 the manufafture of Great Britain ; and upon all baflards, ground, and 
 powdered fugar, and refined loaf fugar broken, imported from thence, 
 and being of Britilli manufacture, a duty of 1 8/. i i-.l<7. per hundred weight. 
 The duties upon Sugars of the growth, produdl or manufadure of the 
 Britifh Plantations, or Weftlndia Iflands imported direclly from thence, 
 or from Great Britain, are according to the following Schedule, viz. 
 
 Upon every 1 1 2 lbs. of 
 
 Mufcovado Sugar 
 White - - - 
 Refined - - - 
 Paneles - - - 
 
 If not fubject to Alien's Duty 
 Duty. Drawbacks. 
 
 £ J d iQth 
 
 D 13 3 12f 
 
 I II 4 157 
 
 4- 13 4 3i 
 
 3 17 5 14^ 
 
 / d 
 
 i^ 5 
 8 8 
 
 4 I 
 16 4 
 
 20th 
 iSf 
 
 5f 
 
 T Oi 
 I4IIIO 
 
 If fubjedl to Alien's Duty. 
 Duty. ~ 
 
 C '■ 
 
 13 
 
 1 1 2 
 + 18 
 
 18 
 
 d. 
 
 9 
 10 
 
 4 
 o 
 
 loth 
 
 S| 
 i8i 
 
 17? 
 
 J 
 
 Draivba 
 
 cks 
 
 /: 
 
 s d 
 
 ZOth 
 
 
 
 12 6 
 
 8 .': 
 
 t 
 
 8 9 
 
 131 
 
 4 
 
 4 7 
 
 n 
 
 
 
 16 5 
 
 li 
 
 N. B. The drawbacks are payable upon exportation after one year, 
 
 and within three years after importation. 
 
 SCHEDULE of the Duties payable upon all Sugars imported into Ire- 
 land, not being of the growth, product or manufacture of the Britifh 
 Plantations, except Brown, Mufcovado, and Prize Sugars. 
 
 L^pon every 1 1 2 lbs. of 
 
 Mufcovado Sugar 
 White - - - - 
 Refined - - - - 
 Paneles - - - - 
 
 If not fubjeft to Alien's Duty. 
 
 i 
 
 Duty upon lmpocatioii> 
 except from Great-Biita ri 
 
 Duty upon lfi.partj:io::3, 1 Drawbacks 
 from nrt-a:-B'it5in. 1 ucon Exportation. 
 
 l_. s. d. Q.cth. 
 2 13 2 I4t 
 4 12 II 8 
 
 10 8 I 145. 
 I 9 4. 14! 
 
 £. S. d. lOth 
 2 8 lO I4f 
 
 4 5 o ij 
 9 9 8 143 
 17 2 14* 
 
 2 
 4 
 
 9 
 
 I 
 
 s. d. 20th 
 II 14a 
 
 8 II 14s 
 18 II 45 
 18 3 lit 
 
 if lubiefl to Alien's Duts^. 
 
 Mufcovado 
 White - 
 Refined - - - 
 Paneles - . . 
 
 N. B. TheDrawbac! 
 within thr 
 
 2 14 5 f 
 
 4 15 I I2i 
 
 10 13 2 9I1 
 
 I 10 7! 
 
 2 9 of 
 4529 
 9 10 2 45, 
 
 I 7 3 17? 
 
 4 
 
 9 
 I 
 
 112 05 
 9 2 21 
 
 19 4 I4U 
 8 4 17^ 
 
 Ls are pa'-able only if the Sugars are exported 
 ee years from their importation. 
 
 The
 
 ^8 A SKETCH OF THE REVENUE 
 
 The foreoolno; duties to be in lieu of all others, formerly granted ; 
 and various regulations were made by this aft for preventing fraudulent 
 entries, fmiilar to thofe in the Britidi ads. 
 f I"/'.' J". » By the laft Schedule it will appear, that the duties therein being equal 
 
 Prohibition. J "^^ • r i n • -/i. tii 
 
 to a prohibition, the Irifh have, in confideration of the hritilh Planta- 
 tion Trade being extended to them, utterly given up all the advantages 
 they might derive from a dired intercourfe for Sugars with foreign 
 Colonies and Plantations. 
 
 The duties upon Raw Sugars for the year ending ^. 
 Produce. at Lady-day, 1785, amounted to — — 105,199 
 
 d. 
 
 )'/ 
 
 And upon Refined Sugars fame time — — 
 The duties upon Raw Sugars for the year ending 
 
 Lady-day, 1 789, produced — — — 103,785 
 And upon refined for fame time — — — 5?6iz 
 
 5 
 8 
 
 4 
 10 
 
 4i 
 
 1 1 
 64 
 
 Tobacco. 
 
 Separate 
 Accounts 
 for the 
 Hereditary 
 Revenue. 
 
 Manufaiflu- 
 rers of To- 
 bacco to be 
 licenfed. 
 
 TOBACCO. 
 
 By the aft for regulating and extending the Tobacco Trade, and 
 for crranting to his Majefty the duties therein mentioned, (25 
 George III. c. 6) a duty of ten-pence per pound was laid upon 
 Tobacco imported ; and if ware-houfed, eleven-pence per pound in fif- 
 teen months by bond. Which duties to be drawn back if the Tobacco 
 (hould be exported within three years. 
 
 There was alfo an additional duty of one penny per pound, if fubjecl 
 to Alien's-Duty. 
 
 Thefe duties to be in lieu of all others upon Tobacco. The adl di- 
 reds feparate accounts to be kept for the Hereditary Revenue, and Ad- 
 ditional Duties, by applying z\d. per pound of the produce of the 
 duties to the account of the Hereditary ReA^enue. 
 
 Manufiiclurers of Tobacco to take out a Licenfe, for which 40J. 
 annually to be paid : alfo 5/. yearly for every Tobacco-table ufed for 
 fpinning, or manufafturing Tobacco, but no manufadlurer to be liable 
 to pay for more than two : 40J. yearly for each Tobacco-pref?, not 
 more than four. Two pence per pound to be paid for all Tobacco 
 
 manufadured
 
 AND FINANCES OF IRELAND. 59 
 
 manufacliured withiti the klno;dom ; to be paid accordins; to the weight '^'^''^^'^ 
 taken out of the original package. This being the firft duty laid upon ed 2d. per lb 
 manufactured Tobacco, a provifion was made laying a duty of eight- Exdfe. 
 pence upon every Jjve pounds of Tobacco in the pofTeliiGn of any 
 Manufacturer that was either manufactured, or in a manufacturing ftate, regulations. 
 and giving an allowance of nine-pence for every five pounds of manu- 
 factured Tobacco (befide the drawback) to be exported, that had paid 
 faid duty of two-pence per pound ; with various regulations to prevent 
 frauds in entering, manufacturing, and exporting. 
 
 The Additional Duties upon Tobacco for the vear /", s. d. Produce, 
 
 ending at L,ady-day, 1785, amounted to — 135,18713 5 * 
 
 And for the year ending Lady-day, 1789, — 1 1 1,192 15 o 
 Being for the Duty on Import, jr.44,237 3 3 
 
 And for the Inland Excife on Tobacco, 66,955 ^ ^ 9 
 
 Here it is to be obferved that the operation of the new mode of Excife 
 inllead of raifing the Revenue, has rendered it much lels produ<£tivc 
 than heretofore ; befides the vaft additional burden bv newly created 
 offices for the collection, which it has been aflerted in the Houfe of 
 Commons, nearly fwllows up the produce, without at all fuppreffing 
 the fmuggling trade. 
 
 Befides the foregoing duties upon articles of Colonial produce, there 
 are feveral upon Rum, &c. which are appropriated to the payment of 
 the loan intereft, &c. See page 73. 
 
 Alfo by 25 George III. c. 7, granting the duties upon Cc/Jr, I?^')' "» 
 1/. 1 5/. 3<y. was laid upon every hundred weight thereof, befides three 
 pence per pound, which went to the Loan Fund ; and all Coffee Houfe Coffee-houf« 
 Keepers are to lake out a Licenfe at one Shilling yearly. Licenfes. 
 
 The whole amount of the Additional Duties for /. s. d. Additional 
 
 *" Duties, 
 
 the year ending at Lady-day, 1785, was — 406,194 12 5! Produce-. 
 
 For the year 1786, — — — — — 596,191 13 2I 
 
 And for the year ending Lady-day, 1789, — 573->597 ^ ^l 
 
 I 2 In
 
 6c> 
 
 A SKETCH OF THE REVENUE 
 
 French 
 Treaty of 
 Commeae. 
 
 Additions. 
 
 la the next feffion, 1786, no material alteration took place in the 
 Additional Duties. 
 
 In 1787, the duties were continued as before, with the addition of 
 20s. per hundred upon the import of Treacle. 
 
 A Commercial Treaty having taken place this year between Great 
 
 Britain, and France, produced Ibme necelTary alterations in the duties 
 
 upon extending the benefit of the Treaty to Ireland. By the 27 George 
 
 III. c. 9, ' For granting the duties therein mentioned, and giving effect 
 
 ' to a Treaty of Commerce and Navigation concluded between his 
 
 * Majefty and the Mofl: Chriftian King.' — The following articles, viz. 
 
 wines and linens of the growth and produce of France ; beer, cutlery, 
 
 hardware, cabinet ware, and turnery, all forts of cotton manufactured 
 
 in the French dominions in Europe, woollens knit, or wove, including 
 
 hofiery ; fadlery, gauzes, millinery of muflin, lawn, cambrick or gauze 
 
 of the manufacture of France, or any place belonging to, or under the 
 
 dominion of the Moft Chriftian King, in Europe : — cambricks, earthen 
 
 ware, pottery, and porcelaine, plate glafs, or glafs ware, imported in 
 
 Britifh or Irifh fhips, or in French (hips owned by Britilh fubjects, are 
 
 to be duly entered, and pay the feveral duties fet forth in the fchedule 
 
 annexed to the aCt. Articles not mentioned in the Treaty to pay no 
 
 more than the hke articles of any other European nation. The ancient 
 
 Hereditary Revenue to be fecured, the duties accounted for, and fb 
 
 -fnvich as fhould arife to it applied to faid revenue. The duty on wines 
 
 to be drawn back on exportation, agreeable to the 2d Schedule. 
 
 This aft has been regularly continued fince. 
 
 In 1788, the former duties, with the addition of i\(L per pound 
 upon Oil or Spirit of Turpentine imported, upon Britifh Rolin is. yid. 
 per hundred, ditto foreign, if imported in fhips built according to law, 
 2S. 5?^/. — or 2^. 6W. per hundred weight, if imported in foreign built 
 veffels. Thefe duties to be in lieu of all others on thefe articles. 
 
 In this feifion an alteration took place in the Tobacco duties, bringing 
 them more into the form of an excife. — The duty was lowered from 
 lod. per pound upon the import to 6J. — and the duty of 2d. per pound 
 upon the maiiu failure raifed to 6c{ — with various regulations, in order 
 
 to
 
 AND FINANCES OF IRELAND. 61 
 
 to prevent illicit trade. The duty upon the licenfe to be taken out by 
 manufa£lurers of Tobacco was raifed from 40s. to 20/. but the duties 
 upon Tobacco-tables, and prefles were taken otf; the regiflry of them 
 ftill to be kept. 
 
 The duties upon Coffee were fixed at 6J. per pound upon the import, CofTee; 
 and an additional 6c/. per pound upon coffee purchafed from the importer. 
 The licenfe upon the fellers of coffee raifed from i.r. to 20^. — and the 
 licenfe upon retailers of Cyder raifed from 10s. to 20s. 
 
 The duty upon four wheeled carriages was in this feflion raifed from Carriages. 
 3/. to 4/. each — and upon chailes, &c. with two wheels, raifed from los. 
 to 1 51. per annum each. 
 
 In 1789, the Additional Duties were further continued, with the 
 addition of a duty of los. per ton upon the export of Manure, which ^ 
 ufed to be carried away as ballafl to the great injury of agriculture. 
 The licenfe paid by Tobacco-manufadturers was lowered in this feffion ^ 
 
 from 20/. to 12/. 
 
 No material alteration occurred in the Additional Duties of lafl: fefiion, 
 but to bring the whole into a proper point of x'lew, a Ihort abftraft of 
 the ads of feffion 1790, is given in the Appendix. 
 
 i 
 
 srjMPs.
 
 62 A SKETCH OF THE REVENUE 
 
 S TA M P S. 
 
 Stampduties Jn I 773, the Revenue being coufiderably fhort of the expenfes of 
 Government, Stamp Duties were granted upon all parchment, vellum or 
 paper, whereon any legal proceeding, or private inftrument, of almoft 
 any nature, (hould be written or engrofled ; and upon all almanacks, 
 news-papers, advertifements, and pamphlets ; according to the nature 
 of the articles ftamped, the duties varied from fix pound to one half- 
 
 By 1 3 and 14 penny, by 13 and 14 George III. This a£l empowered his ]Majell:y, 
 
 or the Chief Governor, to appoint Commiffioners for the execution 
 
 thereof, and officers for ftamping, and coUecling the duties : It alfo 
 
 _, impofed various fines upon ufing paper, parchment, or vellum, un- 
 
 flampedj in any cafe where the fame is dire(fled to be ftamped by this a£t. 
 
 Granted for Thefe duties Were firfl: granted for one year, and nine months, from 
 
 21 months, ^.-j^^ ^^th of March 1774, at the expiration of which period they were 
 continued, and have fince been, from time to time, according to the 
 terms of the a£ls s-rantina; the Additional Duties. 
 
 Addition. They have been at feveral periods raifed coufiderably, and by the 30 
 
 George III. c. 16, the Stamps vary on the feveral articles fet forth in the 
 fchedule annexed to the adl, from 100/. to one penny. This rife in 
 the duties has been the chief caufe of the increafc in this branch of 
 revenue. 
 
 Produce. T\\e produce of the Stamp Duties for the year £. s. d. 
 
 ending at Lady-day, 1785, amounted to — 38,512 15 10 
 
 And the expenfe of the colleftion, &c. — — 8,404 19 5 
 Being very near 19 per cent, thereon. 
 The produce for the year ending Lady-day 
 
 1789, amounted to — — — — — 58,606 11 if 
 
 And the expenfe of coUeftion, &c. fame time, — 11,211 14 5 
 
 POST-
 
 AND FINANCES OF IRELAND. «3 
 
 POST - OFFICE. 
 
 In confequence of the repeal of the 6th George I. ia Great Britain, Poii-Office 
 and the declaratory law pafTed in Ireland, the continuation of the Britifh 
 aft for coUedling the duties of Internal Poftage in Ireland was deemed 
 incompatible with its rights ; and accordingly, in i 784, an aft paffed Rife of. 
 (23 and 24 George III. c. i ") for granting certain duties, and rates 
 upon the portage, and conv'eyance of all letters within Ireland. This 
 was explained, and re-enafted by 25 George III. c. 19, and fublequent 
 afts, and by 30 George HI. c. 15, it is enafted, that for the carriage of 
 every (ingle letter to any dillance not exceeding fifteen Irifh miles from Rate, 
 the office where put in, two-pence fhould be paid : to any diftance more 
 than fifteen, and not exceeding thirty miles three-pence : and to any 
 diflance exceeding thirty miles four-pence. For double letters double, 
 and treble letters treble faid fums : if an ounce weight, to pay four 
 times faid fums, and fo proportionably according to weight exceeding 
 an ounce ; with provifions for the payment of the Britifh, and foreign 
 poftage additional, to be accounted for to Great Britain quarterly. 
 
 There are alfo provifions for the eftablifhment of a Penny Poft Office Penny-Poft 
 in Dublin, and its vicinity ; together with various regulations relative '" 
 to franking, penalties upon forging of franks, &c. conformable to the 
 Britilh poft afts. 
 
 The produce of the Poft Office Revenue from the firft of Auguft 
 1784, to Lady-day, 1785, being nearly eight jT. s. d. 
 months, amounted to — — — — 27,512158 
 
 And the expenfes of condufting it, &c. — — 18,312 6 7I 
 
 Being not much ftiort of 67 per cent. 
 
 But although the expenfes feem in a manner to fwallow up this 
 branch of revenue, it will be rccollefted that the expenfe is always the 
 
 greateft:
 
 64 A SKETCH OF THE REVENUE 
 
 grcatcft on the firft forming any eftablifliment, as a number of 
 charges are inevitable upon the fetting out, which are not hkely to 
 occur in future. 
 
 The produce for one year ending Lady- jT. s. d, 
 
 day, 1789, was, — — — 46,635 16 4 
 
 And the expenfe, — — — — 32,454 19 7* 
 
 POUNDAGE
 
 AND FINANCES OF IRELAND.. 
 
 POUNDAGE JND PELLS. 
 Thefe two articles of revenue, if fuch they may be called, arlfe from Poundage 
 
 crifl Pells 
 
 dedu(5tions at the Treafury of fees of thofe names anciently allowed to 
 
 the Vice Treafurers, and Clerk of the Pells, in aid of their falaries, Rifcof to 
 
 V ICC 1 rP^M. 
 
 which however adequate on their firfl eftablifliment, cannot be con- furers, &c. 
 iidered at this day as any manner of reafonable compenfation. The 
 ancient falary of the Vice Treafurer, and allowance for flationary, ac- 
 cording to Mr. Howard, amounted only to 65/. ly. 4<^. in aid of which, 
 he was allowed a fee of 6d. in the pound, being two and a half per cent, 
 upon all fums that he fhould receive or pay, unlefs where the a£t grant- 
 ing the duties, efpecially provided againft it :* as by the 2 George I. c. 13, Adsdirea- 
 grantinsf the Additional Duties, which diredls, ' That the fix-pence in '"S ^^'"T 
 
 00 ' ' r application. 
 
 * the pound, and all other fees payable out of thofe aids, are to be ap- 
 ' plied to the carrying on, and finifhing the public buildings in the 
 
 * Caftle of Dublin.' Since which, provifion has been made in all other 
 ads whether for Additional or Appropriated Duties, ordering, ' the 
 ' poundage, and all other fees to be accounted for to his Majefty as a 
 
 * further additional aid.' 
 
 Thus the fees to the Vice Treafurers, and Clerk of the Pells, were CafeofVice 
 entirely confined to what arofefrom payments out of the produce of the Jrcifurers, 
 Hereditary Revenue : and as the whole expenfe of the colleii^ion, and 
 manasfcmcnt of the revenue is deduced out of the Hereditarv Revenue, 
 before it reaches the Treafury, amounting to upwards of 400,000/. a 
 confiderable part of which expenfe is incurred by colle«Stion of the 
 
 * In 1 763, the Vice Treafurers filed a bill in the Exchequer againft the Attorney General, 
 and Deputy Vice Treafurer, for detaining the povuidage fee upon a fum of money raifcd pur- 
 fuant to a vote of the Houfe of Commons, which had been contrary to ufage, filent about 
 the difpofaJ of faid fee ; and a decree was given in their favour as to the poundage upon the. 
 fum, of 150,000/. upon v/hich the vote of the Houfe of Commons had been filent. 
 
 K AdditiouaL
 
 6fe A SKETCH OF THE REVENUE 
 
 Additional and Appropriated Duties, which if deducted out of thofc 
 duties whereof the officers \\'ere deprived o!" the poundage and fees, 
 the nett amount of the Hereditary Revenue wo\ild be by fo much en- 
 creafed ; and confequently, there would be an augmentation of the fees 
 to the Vice Treafurers, and Clerk of the Pells. Thus circumftanced, 
 and the expenfe of executing the office increafing, for which no allow- 
 ance was provided, Lord Clare, and Welbore Ellis, Efq. two of the 
 Vice Treafurers, on the 12th of December 1775, petitioned "the Houfe 
 of Commons reprefenting their fituation : ' That by the King's patent 
 
 * they were intitled to a fee of fix-pence in the pound out of all money 
 » ifTued from the Treafury. That as the Houfe had thought proper by 
 
 * refolutions, and acls of Parliament in confequence thereof, to appro- 
 ' priate fuch part of laid fees as arofe upon the Additional and Loan 
 ' Duties, it appeared reafonable to fuppofe, that it was not the intention 
 ' of the Legiflature to deprive thole officers of the Crown, of any 
 ' part of the benefits ariiing by the patent, &c. That fince the Ad- 
 ' ditional Duties had been granted, a very confiderable increafe in the 
 ' expenfe of colle6ling the public revenues had arifen ; alio various 
 ' premiums were paid out of the Hereditary Revenue ; and if the a6l 
 
 * granting a bounty upon the exportation of corn fhould operate to any 
 
 * extent, it would occafion fuch a diminution of the Vice Treafurer's 
 
 * fee, as would probably leave little more than the fum neceflary for 
 ' annually defraying the eXpence of the office." — This petition was re- 
 ferred to a Committee, upon whofe report an addrefs was ordered to be 
 prefented to his Majefty, for granting an annual fum of 10,500/. clear 
 
 tiorgTairt'ed of all expenfes to the Vice Treafurers, in lieu of all falaries, fees, and 
 
 in lieu of 
 Fees, &c. 
 
 allowances ;. and for the expenfes of the office 2500/. per annum.* 
 
 There are generally three Vice-Treafurers, fo that the lalary of 
 each is 3,500!. per annum. 
 Ditto for the The Clerk of the Pells' ancient falary, and allowance for ftationary. 
 Clerk of the ^^^ ^^^^ ^^^^ ^^j^ j^j_ g^^ [j^ ^[^ ^f which he was intitled to a fee of one 
 
 penny, and one fifth in the pound, being tenjhillings per cent, upon all 
 
 * See Irilh Commons Journals, vol. 17, p. 246. 
 
 The
 
 AND FINANCES OF IRELAND. ^7 
 
 payments iffued out of the Exchequer, except payments out of funds 
 where the fees were otherwife appropriated. Being thus circumftanced 
 like the poundage fee of the Vice Treafurers, a petition from the Clerk 
 of the Pells, fimilar to the foregoing, was prefented to the Houfe of 
 Commons on the fame day, and referred to the fame Committee as the 
 Vice Treafurer's had been. Upon the report, an addrefs was voted 
 for granting to the Clerk of the Pells a falary of 3500/. and 350/. per 
 annum for the expenfe of the office, in lieu of all former falaries, fees, 
 and allowances. 
 
 Since this eflablifhment, all the fees of Poundage, and Pells, arifing as 
 well from payments out of the Hereditary Revenue, as from the Additi- 
 onal, and Appropriated Duties, go in aid of the Ordinary Revenue ; and 
 by the accounts for the year ending at Lady- jT. s. d. 
 
 day, 1785, they produced — — — — 24,662 17 3! Produce, 
 Andfortheyear ending Lady-day, 1789, — 25,409 13 4! 
 
 The nett produce of the Hereditary Revenue, and the Additional Ordinary 
 Duties, forms what is generally denominated the Ordinary Revenue ; 
 this, together with the nett amount of the ftamp-duties, poft-office re- 
 venue, and poundage and pells fees, make up the aggregate fum ap- 
 plicable to the current expenfes of the nation. There are a few other 
 articles of cafual receipt at the Treafurv, as the balances due bv the Csfual 
 
 r . ' _ ■- _ Receipts at 
 
 feveral regiments on the Irifh Eltablifhment upon their non ettedive Trea^ur^ 
 accounts,* money received from the DireAors of the public coal ■} ards 
 
 * Thofe balances arofe from the pay of non-effeilive men, which formed a fund towards 
 difcharging \'arious contingencies, as printing, portage, &c. not provided for by the regular 
 Eflablifliment. The non -effeilive accounts u fed to be made up once in two years, and the 
 balance which remained after paying the contingencies, was divided amongft the officers, 
 but by a fubfequent regulation it wentinto the Treafurv. By the new Military Eftablifhment 
 of 1788, each of the fix Captains of regiments of dragcwn guards, and dragoons, are allowed 
 30/. nett per annum, in lieu of their flock purfe dividends — and the Captains of foot, 20/. 
 nett per annum each, in lieu of their non-sfFc£live dividends, and 18/. 5^. each, in lieu, 
 of tlieir contingent men's pay. 
 
 K 2 on
 
 68 A SKETCH OF THE REVENUE 
 
 on account of coals fold out.* The Vice Treafurers, and Clerk of the 
 Pells' ancient falaries, &c. which go in aid ofthe Ordinary Revenue, and 
 are particularized in the Vice Treafurer's account of receipts, and pay- 
 ments. No. I, as prefented to Parliament. 
 Duneannon Amongft the cafual receipts at the Treafury fhould be noticed, fmali 
 Forc-Lands. balances which have fometimes arifen from the rents of the lands fet 
 apart for Duneannon Fort, having produced more than the expenfe 
 thereof. The lands were 1148 acres in the Barony of Gaultier, and 
 county of Waterford, which were leafed for 300/. a year for 90 years, 
 and granted by patent of Charles II. to truftees for the maintainance of 
 faid Fort. On the 5th of Oftober 1783, a King's-letter iffued, grant- 
 mg 50,000/. puriuant to vote of Parliament, for the fettlement of a 
 coloiiey of Genevefe emigrants upon thofe lands, and eredling a town 
 to be called New Geneva. Various circuftances combined to overthrow 
 this fcheme, and of the above fum a large balance remained unapplied. 
 
 By the accounts of 1787, it appears that there was paid into the 
 Treafury bv the coUeftors of Waterford, on account of rent of New 
 Geneva, 738/. 14^. 2 it/. 
 
 By the accounts for 1 789, the Vice Treafurer acknowledges to have 
 received the fum of 34,000/. for the lands of Knockroc, in the county 
 of Waterford abovementioned, which were difpofed of to the Earl of 
 Tyrone, in 1788, by virtue of an ad (26 George III. c. 21, § 47) 
 empowering the crown to grant them away. 
 
 The Committee of Accounts, feflion 1 790, refolved. That it appearing 
 to them there was now no intention of carrying into efFe£l the fettle- 
 
 * Bv way of preventing the exceffive price of coals in Dublin, k was provided by i George 
 III. c. 10, That public coal yards fliould be opened in fuch places as the Lord Mayor 
 fhould think proper, with Dire£lors, &c. to be appointed by the Chief Governor ; who were 
 empowered to draw upon the Treafury for any fum not exceeding 10,000/. to be laid out in 
 coals when under ids. per ton, and to be fold out in fmall quantities to journeymen, tradff- 
 men, and manufadlurers, when the price of coals fhould exceed i8i. per ton in Dublin 
 market. Said Direftors ordered to pay into the Treafury once in three months the money in 
 their hands arifing from the fale of the coals. The provifions of tlii^ a£t were afterwards 
 extended to Cork. Sec Report of Comnxittee of Accounts for 1789. 
 
 ment
 
 AND FINANCES OF IRELAND. 6^ 
 
 ment of a colony of emigrants from Geneva in the lands of Knockroe, 
 that it was their opinion that the fum of 32,519/. i8j. 5^. being a 
 balance remaining unapplied of the grant for faid fettlement, it fliould 
 be hereafter difcontinued, which refolution being approved of by the 
 Houfe, it was dedufted from the amount of the unfunded debt. 
 
 Befides the duties, and taxes forming the Ordinary Revenue, and the 
 other heads already particularized, there are feveral other duties appro- 
 priated for the payment of the Loan interefl, and annuities ; the fupport 
 and encouragement of manufadures, public works, &c. which as they 
 merit a more particular detail, each fhall be treated of feperately. 
 
 JPPROPRLfJEn
 
 7° 
 
 A SKETCH OF THE REVENUE 
 
 JPPROPRIJtED DUTIES. 
 
 LOAN FUND. 
 
 F5rrt Loan 
 in 1715, 
 
 Loan 1729. 
 
 Provifion for 
 by Duties. 
 
 Further 
 Duties 1731. 
 
 All thefe 
 Duties dif- 
 continued 
 in 175 J. 
 
 THE firft public Loan in Ireland was made purfuant to a vote of credit 
 of the Houfe of Commons in 1715, for raifing 50,000/. This fum, 
 and the interefl of it, was provided for in the fame bill which granted 
 the ufual Additional Duties ; nor was there any diftind appropriation for 
 the Loan until 1729, when 150,000/. having been borrowed, the 
 Committee of Ways and Means in their report of the manner of raifing 
 the fupply relblved, that a new additional duty of ijj. per ton upon 
 Portugal, and 40J. per ton upon all other wines ; 4J. 6d. per gallon 
 upon fpirits imported ; zs. 6d. per pound weight upon foreign filk 
 manufa(5lures be granted ; and together with the 4^. tax upon falaries, 
 penfions, &c. to be appropriated for payment of the Loan of 200,000/. 
 and the intereft* at fix per cent. In 1731, a duty was laid upon vinegar, 
 hops, china, and earthen ware, in aid of the foregoing. In 1733, the 
 duty upon fpirits was difcontinued from the Loan, and the other duties 
 before-named went on to form the Loan-fund, untill 1755, when the 
 debt having not only been paid off, but a confiderable fum appearing in 
 credit, or for which no legal claim could be made, in the Treafury, 
 the duties applicable to the Loan ceafed.f 
 
 The expenfes occafioned by the war in which Great Britain \va.s in- 
 volved, and other circumflances, having not only exhaufted the fum 
 
 * See Irifli Commons Journals, vol. 5, p. 701. 
 t From the Year 1754, untill the end of 1759, the plenty of circulating fpecie was fuch. 
 (owing to the long continuance of peace, and the extinftion of the public debt) that the 
 natural mtereft of money funk one third. — Large fums were to be had on mortgages, as low 
 as four per cent, and upon good perfonal fecurity at five. Scarcely any money was lent as 
 high as at the rate appointed by law, except to tlic very ncccflitous, or where fomc ri(k at- 
 tended the fecurity. 
 
 which
 
 AND FINANCES OF IRELAND. 71 
 
 which lay dead in the Treafury, butconfiderable arrears having arifeii 
 upon theEftabhfhments, it was found neceflary, in the adminiflration of 
 the Duke of Bedford, in 1759, ^^ order 150,000/. to be raifed at four FrelhLoam 
 per cent. : towards the payment of this fum, and defraying the intereft, *" '^^^0 
 new duties were granted, viz. 2/. per ton upon Portugal wines, 4/. per ^**i ^°" 
 ton upon all others — 40j-. per pound weight upon foreign filks and 
 velvets, one half-penny per pound upon all hops ; five per cent, upon 
 china, earthen, japanned, and lacquered ware ; 20s. per ton upon 
 vinegar, and is. per ream upon all paper, except Britifli, above 5/. per 
 ream value. 
 
 In the next feflion of Parliament (1761) the Loan having been con- g,^ 
 (iderablv enlar2:ed, it was found neceffarv to aus;ment the Loan-fund bv Duties 
 the following increafe of duties, 6/. per ton upon French and Spanifh, 
 and 3/. per ton upon Portugal wines ; two-pence per gallon upon ftrong 
 waters diflilled within the realm ; two-pence per pound upon coffee; 
 one-penny per gallon upon cyder, and ten Ihillings yearlv for a licenfe 
 for felling it ; twenty Ihillings a year upon four wheeled carriages, and 
 fixfliillings per tyn upon foapers wafte exported. Thefe, with the other 
 duties laid on in the preceding feffion, formed the Loan-fund till 1767, i??:- 
 when the debt having confiderably increafed, it was neceflary to enlarge inc'rone. 
 the fund for payment of the intereft ; and accordingly there was added 
 fix-pence per pound upon green tea, and four-pence upon black and 
 bohea ; and if the teas were purchafed at the Eall: India Company's fales 
 for more than four fhillings per pound, then to pay an additional penny 
 duty for each fix-pcnce per pound over the faid four Ihillings. 
 
 This was granted in lieu of all other duties upon tea, and the refiduc, 
 after deducting 17,300/. per annum* from the product thereof, was to 
 be applied to the Loan-fund ; as alfo the four fliillings in the pound tax 
 upon the falaries, penfions, and fees of abfentecs. 
 
 * This 17,300/. per annum, was to pay 10,000/. to the Linen-fund, and the remaining 
 7,300/. to be applied to the account of the Hereditary Revenue, as the proportion of the Tw 
 Duties which Ihould have accraed thereto, under the fettlemcnt of Charles II. 
 
 I*
 
 7* 
 
 Addition in 
 1773- 
 
 Ditto J 777 
 
 Ditto 1779. 
 
 Deficient 
 in J780. 
 
 Alteration 
 of Loan 
 Duties 1781 
 
 Ditto 1783 
 1.785. 
 
 A SKETCH OF THE REVENUE 
 
 In 1775, the Loan-fund was increafed by a tax of fix-pencc per pack 
 upon cards. 
 
 In 1777, it was further mcreafed by a duty of five per cent upon 
 foreign dry goods, and fix-pence per yard upon chintzes, caUicocs, and 
 muflins. 
 
 In 1779, there were further duties of fix-pence per gallon upon 
 brandy, geneva, and other fpirits, except of the produce of the Britifh 
 Colonies, five fhillings per annum upon four wheeled carriages where only 
 one kept, and ten fhillings extra upon every one above that number kept 
 by one perfon : alfo, four- pence per gallon upon home-made fpirits, and 
 four-pence per gallon upon rum, of the Britifh Sugar Colonies. 
 
 Notwithftanding thefe various duties for payment of the Loan in- 
 tereft and annuities, they fell confiderably fhort ; infomuch, that in 
 the month of June, i 780, the Vice Treafurers were obliged to transfer 
 40,000/. from the Ordinary Revenue to the Loan-funds*. It was 
 therefore judged necefTary to appropriate an efficient part of the Reve- 
 nue to the Loan, and transfer the flu£luating and inadequate duties be- 
 fore enumerated, from the Loan-fund to the ordinary Additional Du- 
 ties. Accordingly, the Right Honourable Member f who then con- 
 duced the bufinefs of government in the Houfe of Commons, very ju- 
 dicioufly felefted all the duties upon foreign and home made fpirits, 
 which with the duty upon cards, the four fhilling tax upon falaries, 
 &c. and refidue of the tea duties, formed not only a fufficient fund for 
 the Loan intereft, &c. but afforded a very confiderable furplus. 
 
 In 1783, the four fhilling tax and refidue of the tea duties were dif- 
 continued, and the Loan-fund granted by 25 Geo. III. c. 2. confifted 
 of the following duties, ten-pence per gallon upon all aquavits, flrong 
 waters, and fpirits, diflilled within the kingdom for fale ; eight-pence 
 
 * See Report of the Committee of Accounts, fefficHi 17.81. 
 
 N. B. There was paid on account of the Loan principal, intereft, and annuities, for the 
 two years, ending Lady-day, 1779, 22,155/, 18^. 9^^. more than the produce ef the duties 
 appropriated for that purpofe. 
 
 f The prcfent Speaker, of the Houfe of Commons. 
 
 per
 
 AND FINANCES OF IR"ELAND. 73 
 
 per gallon upon brandy, ftrong waters, and fpirits, perfectly made, and. 
 upon fpirits made of wine not above proof, imported ; upon every gal- 
 lon of foreign fpirits above the quality of fuigle fpirits imported, a duty 
 in proportion to the duty payable for lingle fpirits of the fame denomi- 
 nation, according to their comparitive flrength ; ten-pence upon every 
 gallon of rum or other fpirits of the produce of the Britilh Sugar Colo- 
 nies imported, and a further additional duty of is. %d. per gallon' \ipon 
 brandy, geneva, and all other fpirits imported, except fpirits of the 
 Britifh Sugar Colonies, over and above all other duties now payable for 
 the fmie ; alfo an additional duty of fix-pence per pack upon playing 
 cards. 
 
 The produce of thefe duties was to be applied towards payment of Appilcatioi 
 the intereft upon the various Loans, the Tontine Annuities, Bank An- °^ Produce; 
 iiuity, and iiitereft upon Treafury-bills ; and whatever furplus, or ex- 
 ceeding thereof fhould remain in the hands of the Vice Treafurers, af- 
 ter payment of faid intereft and annuities, fhould be applied by them. Surplus how 
 either in purchafing Loan or Lottery Debentures, whenever they could be pUed.*^* 
 procured at, and under 88 per cent, or in paying premiums to holders 
 of Trealury-bills, heretofore ilTued, who fhould be willing to receive 
 Debentures at 4 per cent, in exchange for the fame, fo that the pre- 
 mium did not exceed 12/. for every hundred pounds of the value of 
 fuch Treafury-bills ; or partly in one, or partly in the other of laid 
 ways, as fhould be direfted by the Lord Lieutenant, till the whole of 
 the faid furplus or exceeding fhould be expended therein. 
 
 For the rendering the purchafe of laid Debentures or Treafury-bills 
 the more eafy, the Vice Treafurers, upon direftion given by the I^ord 
 Lieutenant, were to advertife the amount of the furplus, that all perfons 
 delirous of felling Debentures, or Trealury-bills, might apply. And 
 in cafe the application was not fufficient to exhauft faid furplus, that 
 they might again advertife in every fuccellive week, while any of faid 
 furplus fhould remain. They were always to purchafe firft thole 
 which Ihould be offered at the fmalleft value. Frefli Debentures to be 
 illuedin theroom of Treafury-bills exchanged, and if any furplus Ihould 
 
 L be
 
 74 A SKETCH OF THE REVENUE 
 
 be left unapplied as before directed, it was to be difpofed of in fuch man- 
 ner as fliould be hereafter appointed by Parliament. 
 
 No variation whatever has taken place in the duties appropriated for 
 payment of the Loan intereft and annuities fmce 1785 ; nor has there 
 been any material alteration in the Loan acts. For fuch fums as have 
 1787- been ordered to be raifed fuice 1787, on Loans, no higher intereft has 
 been sfUowed than 3 ^ per cent, on Debentures, or zld. per diem on 
 Treafury-bills. To aid the raifmg of Loans at thofe reduced rates. 
 Lotteries have been eflablilhed, under the direction of t44e government. 
 Surplus ap- In 1787 the furplus of the Loai\ duties Mas ordered to be applied in 
 ^'^ ■ payment of the I>oan and Lottery Debentures, by diredion of the Chief 
 
 Governor, who was to caufe the numbers of ther Debentures, at 4 per 
 cent, (remaining unpaid) to be drawn out, paid and cancelled ; remain- 
 der to be difpofed of as Parliament fhould afterwards dirc>5t. This plan 
 has been purfued in the feveral Loan acts fnice. 
 
 Loan Duties The Loan Duties have varied in their produce fmce their comniencc- 
 
 nettProduce. 1 /- o i 1 7 
 
 mcnt, as much as from 0000/. to above 200,000/. a year ; 
 
 And they produced nett for the year ending 
 
 Lady-day, 1785, — — 
 
 And for the year eiiding Lady-day, 1789, — 
 
 Treafury Since the fyftem of borrowing upon Treafury-bills has been intro- 
 
 duced into Ireland, their circulation has been generally limited to from 
 four to feven years, and at the expiration of their refpedive periods, 
 they are to be received, and taken current by any Receiver or CoUeclor 
 of the Cuftoms or Excife, and for providing for their payment, it has 
 been ufoal to order a fum to be raifed by Debentures, at 4, or 34 per 
 cent, or by frefh Treafury-bills at the difcretion of the Lord Lieute- 
 nant ; to effe£luate the raifmg of which, a power is given him to efla- 
 blifli one or more Lotteries, or grant annuities as he (hall think fit. 
 By the a6t for raifmg 200,000/. in aid of the fupply, feffion 1785, 
 
 Debentures 
 
 £■ ■^■ 
 
 c/. 
 
 204,469 15 
 
 9i 
 
 186,900 
 
 li
 
 AND FINANCES OF IRELAND.. 7^ 
 
 Debentures at 4 per cent, or Treafury-bills* were to be fubfcribed for ; 
 and to facilitate the fubfcription, the Lord Lieutenant was empowered 
 to appoint a Lottery or Lotteries agreeable to 21 and 22 George III. Short A«- 
 or to grant an annuity of forty Shillings for each 100/. fo fub- 
 fcribed, for any term of years not more than twenty four. See 25 
 George III. c. 2. 
 
 * No Treafur\--bi]l to be ifTued for a lefs fum than 8/. 6-(. 8</. (being intltled to an intercft 
 gf one fartliing per day) or for any greater, except of fuch as 8/. 6j. Sd. is the common divi- 
 der. Since government have borrowed on Treafury-bills at 2jd. per day ; no bills to be 
 iflued fmce for a lefs fum than 40/. 
 
 La LINEN
 
 A SKETCH OF THE REVENUE 
 
 LINEN FUND. 
 
 Linen Ma- g^ ^^^.^ ^^ jj^ ^.j^ adminiftratioii of the unfortunate Earl of Strafford, 
 
 nufaiture - * 
 
 promoted by the Linen manufa6ture was encouraged, and made conliderable prosfrefs 
 m Ireland. Even at that time it was conudered not lo much a newly 
 eftabliflied manufadlure, as the revival of one of the moft ancient, and 
 naturally fitted to the country.* 
 
 The fcene of confufion which followed in Ireland from 1641, untill 
 
 HenryCrcm- ^fj-gj. ^^le Refloration, if we except the period of Henry Cromwell's 
 
 government, proved every way unfavourable to the progrefs of arts, or 
 
 manufa£lures. Henry, whofe abilities, and integrity as a Governor have 
 
 been furpafled, or indeed equalled by few, and who demonftrated by the 
 
 vigor, and equity of his adminiftration a juft regard for the interefts of 
 
 •ncouiged the couiitry, over which he prefided, applied his exertions to ^promote 
 
 vj'^^^'f"! the woollen manufadlure in Ireland, as appears- from the very tight duties 
 
 he laid upon Englifli, and foreign woollens. f 
 
 As foon as the fettlement of the kingdom took place under the ad- 
 Duke of miniftration of the Duke of Ormond, he diredled his attention to the 
 ^veTtheLinl encouragement of various manufadures, but particularly the Linen, 
 en Manufac- as beft calculated to promote the improvement, and population of tho 
 country ; and with this view obtained an a£l (17 and 18 Charles II. c. 9) 
 " For the advancement of the trade of the Linen manufafture." He 
 was at the charge of fending Ikilful people into the Low Countries, to 
 make obferv^ations upon their methcxls of working ; and engaged his 
 _^ friend Sir William Temple,]; to fend to Ireland, five hundred families 
 from Brabant, converfant iii the manufafturing of Linen. 
 
 * See Irifl» Statutes, 11 Eliz. feff. 3, c. 10, and 13 Eliz. fefl*. 5, c. 4. 
 f See Irifh Commons Journals, Vol. 2. p. 142. 
 X. Sec.Leland's Hiltory of Ireland, Vol. 3. p. 450. 
 
 By
 
 AND FINANCES OF IRELAND. 77 
 
 Bv the fettlement which was effeaed in the reion of Kino; WiUiam, Settkmem in 
 
 o o ' 1692. 
 
 the Irilh were excluded from the export of their woollen mauufa6tures, 
 aad as fome compenfation, encouragement was given to their Linen, 
 and Hempen manufadures, by allowing them a preference in the Britifh 
 markets to foreign Linens, &c. upon which a confiderable duty was 
 laid. This preference they were near lofuig through the dehcieut, and To prevent 
 fraudulent manner in which their goods were made up ; to obviate which, u^en Ma- 
 an aO: paffed, 4 Anne, c. 4, ' For the improvement of the Hempen, and ""^^nn°7' 
 * Flaxen manufaclures of this kingdom;' and it was thereby ordered, 17° 
 
 ^uj. 
 
 that no duties be paid upon the export of Linen, or upon the import of 
 foreign pot, or wood-alhes. 
 
 By the 6th Anne, c. 9, a premium of 5/. per hogfhead, was ordered 
 to be paid upon the import of hemp-feed from Ruflia, Germany, &c. 
 for nine years ; alfo one-penny per yard upon the export of fail cloth, 
 made in Ireland, of the value of 10^. and under 14.1^. per yard, and 2(1 
 per yard upon canvas made in imitation of Holland duck, of the value 
 of 14^. and upwards per yard. 
 
 A premium of 2s. 6d. per ton upon kelp made from fea wreck : the 
 fund for paying this premium to be applotted by the Grand Juries on the 
 counties wherein the kelp (hould be raifed. This aft regulated, and 
 lowered the fees to be taken upon entering Linen for export, diredled 
 the houfes of correftion to be enlarged for drefling hemp and flax, and 
 gave various encouragements for fowing hemp and flax feed, and regu- 
 lating weavers, fpinners, &c. 
 
 Thefe encouragements, however were found to be inadequate to pro- 
 duce the defired efFefts, and a claufe was introduced in the aft of Ad- 
 ditional Duties (8 Anne, c. 2) for laying one ihilling and fix-pence per Dmjes £,g 
 yard upon all white, painted, and flained Callicoes, and fix-pence per yard ^pp'^J^o 
 upon all Linens imported ; which duties by the (6thfeftion of) faidaft faftory; 
 were ordered to be applied to the ufe, and fupport of the I^inen ma- 
 nufafture, and to no other ufe. 
 
 In the next feffion an aft pafled (9 Anne, c. 3) to enforce fuch afts Further : 
 as had been made for the improvement of the Linen mamif.ifture, and g"'^"''"* 
 
 fen- 
 
 re-
 
 7? A SKETCH OF THE REVENUE 
 
 for the further regulation of the fame, it being found to be in a declin- 
 ing flate, notwithftanding the feveral acls for its encouragement ; and 
 granted the foregoing duties of one fliilUng and fix-penr Eper yard upon 
 CalHcoes, and fix-pence per yard upon Linens imported ibr feven years. 
 It ahb direded the Chief Governor to appoint truftees for the difpofal, 
 
 Preiniums and management of faid duties according to the trufts, and powers 
 
 S^a'if.Qoth.'* vefted in them by this acl ; which contains various regulations, and 
 orders premiums to be given upon the export of fail cloth, in the fame 
 manner as by 6 Anne, c. 9, already noticed. 
 
 Thofe duties have been fmce continued by feveral ads for the term of 
 feven years, untill the 27 George II. c. 2, when they were granted for 
 
 Premium tlr nine years, and premiums ordered to be given for the importing of foreign 
 flax feed, and the railing of Irilh. 
 
 The 3d. George III.c. 12, continued thofe duties, &c. for 21 years. 
 
 Further Du- Bv the acl granting the Additional Duties (6 George I.e. 4) a duty of 
 ""^' twelve-pence per pound upon tea, and three-pence per pound upon 
 
 coffee, chocolate, and cocoa nuts imported, were granted, and ordered 
 to be paid to the truftees of the Linen manufefture. Thefe duties were 
 regul.irlv continued in the lubfequent acls ot Additional Duties, and 
 augmented bv 17 George II. c. i, with a duty of fix-pence upon the ex- 
 port of each raw hide (except to (ireat Britain) the produce of this laft 
 dutv to be applied in premiums for the railing flax feed. 
 
 Further Thefe Were continued, and further augmented in 1767, bv a grant 
 
 of 10,000/. per annum of the additional duty upon teas, in lieu of the 
 former tea duties. 
 
 Premium for la I 779, an additional duty Upon linfeed oil imported was given to 
 this fund ; and by 21 and 22 George III. c. 8, only 7350/. of the pro- 
 duce of the tea duties were ordered to be applied to the encouragement 
 of the growth of Irifh flax, but no bounty to be given \ipon the im- 
 portation of foreign flax feed. 
 
 PrcftntFund The linen-fund, in 1786, flood as follows, viz. 
 
 '~'~^S- By 25 George III. c. i. granting the Additional Duties, the three-pence 
 
 per pound laid upon all chocolate and cocoa nuts, lix-pence per gallon 
 upon liiifeed oil ijnportedjand fix-pence upon each raw hide exported, except 
 
 to
 
 AND FIKANCES OF IHELAND-. 75 
 
 to GreatBritain, are ordered to be paid to the Truftees of the Hempen, and' 
 Flaxen manufactures, for the lupport,and encouragement offaid manu- 
 factures : and by faid act 10,000/. are ordered to be paid to faid truftees, 
 inftead of a Hke Turn heretofore appropriated to be paid to them out of 
 the firft produce of the duties upon teas. 
 
 By the 25 George III. c. 7. granting duties upon Coffee, three- 
 pence per pound upon all Coffee imported is appropriated to this fund". 
 
 By 25 George III. c. 12, the fum of 20,000/. part of the 95,000/. Further 
 given by the a£t of Additional Duties (for the advancement of fiflieries, 2""'" 
 trade, and manufa6tures) is direfted to be apphed to promote the 
 Hempen, and Flaxen manufactures : and 2000/. to promote them, par- 
 ticularly in the provinces of Leinfter, Munfter, and Connausrht. Alfo ^, , ^ . 
 
 ' ^ Old Duties 
 
 the following duties (granted by 3 George III.) were thereby con- contii.ued. 
 tinned for 21 years longer, from 25th of March 1785, viz. is. 6J. per 
 yard vipon all callicoes plain or painted, and ftained, and upon all muflins 
 painted, and ftained, except iuch as -vs'ere painted, and ftained in Great 
 Britain : and fix-pence per vard upon any other Ibrt of callicoes or 
 muflins, except as aforefaid, imported into Ireland. 
 
 No alteration was made in the duties appropriated to the Linen-fund 
 from 1785, untill 1788, when inftead of the ufual three-pence per pound 
 iipon Coffee imported, the fum of 3^0/. ariling out ot the Coffee duties 
 was ordered to be applied to promote the Linen and Hempen manu- 
 factures. 
 
 The produce of the duties appropriated to this fund have fluctuated 
 exceedingly, and for the year ending Lady-day 1785, amounted only 
 to 1345/. i2s. id. independent of the grants of 32,000/. before men- 
 tioned. — And for the vear ending Ladv-uay 1789, 805/. 3J. 8t/. inde- 
 pendent of faid grants. 
 
 * For the bounty on Linen and Canvas exported, and the fund appropriated thereto by 
 25 George HI. c. ii. fee page 81- 
 
 TfLLAGE
 
 So A SKETCH OF THE REVENUE 
 
 TILLAGE FUND. 
 
 Tillage en- All attention to improve the Tillage, and Inland Navigation of Ireland, 
 6Annec.i8; was difcovcred foon after the commencement of the prelent century, as 
 
 appears by the 6th Anne, c. i8. 
 
 This ad was afterwards amended by 2 George I. c. 12, but we do 
 
 not find any fund eftablifhed for its encouragement until! the fucceeding 
 
 reign. 
 Tund for its By the 3d George II. c. 3, ' For the encouragement of Tillage, 
 encourage- dj-aining bogcs, &c," — Commiffioners are appointed for the feveral 
 
 men:, ella- o O ' r • j i i • i 
 
 Wiihed. provinces ; and as a fund for the carrying on laid works, employing the 
 
 poor, and improving the Tillage, the following duties are granted for 
 21 years from Lady-day 1731, viz. 10s. per annum, upon each four 
 wheeled carriage, 5/. upon each two-wheeled ditto — fix-pence per pack 
 upon cards made in the kingdom, twelve-pence per^pack upon thofe 
 imported ; five fliillings per pair upon dice made or imported ; and fix- 
 pence per ounce troy upon wrought gold or filv.er plate, made or im- 
 ported into the kingdom. All article^ of pkte* manufaftured in Ireland 
 were ordered to be ftamped by officers appointed for that purpofe, faid 
 duties to be applied as the Commifiioners fhould think fit. They were 
 further continued for 21 years, by 23 George II. c. 5. afterwards for 
 
 Duties. feven years, by 1 1 and 12 George III. c. 14, and for a further i'evea 
 years by 19 and 20 George III. c. 16. 
 
 * By this aft the flandard of plate was fixed in Ireland, as follows, gold at 22 carats fine 
 per pound troy weight. Silver 1 1 ounces, two pennyweights per pound, fine. 
 
 This aft was repealed by 23 and 24 George III. c. 23, fo far as related to the ftandard of 
 gold, which on account of an intended fettlement of Genevefe emigrants was thus regulated. 
 Three flandards of 22, 20, and 18 carats, fine, to be diflinguiflicd by different marks direfted 
 by the aft, but owing to the failure in the projefted fettlement of the Genevefe emigrants, the 
 Aandard of 22 carats fine is the only one attended to. 
 
 Thefe
 
 AND FINANCES OF IRELAND. 8i 
 
 Thefe duties have varied in their produce from 500 to 27,000/. Tillage Du- 
 a year, [in 1757] and for the year ending Lady-day, 1785, th^yamouut- 
 ed only to 7,692/. iSs. li^i. and for the year ending Lady-day, 1789, 
 8,461/. i6j. 10^. 
 
 N. B. Provifion was made bv 1 1 and 1 2 Georsre III. that when the 
 Inland Navigation (hould become too expenfive for the public to carry 
 on, it might be continued by voluntary fubfcribers, who were to have 
 tolls, &c. This happening to be the cafe, fhortly after, a voluntary 
 fubfcription was fet on foot, by a company undertaking to continue the Grand Canal 
 grand canal from Dublin to the Shannon, which work is flill going on. 
 
 M BOUN-rr
 
 Sa 
 
 A SKETCH OF THE REVENUE 
 
 Fund for 
 Bounties on 
 Linen. 
 
 Prefent 
 Fund. 
 
 Produce*. 
 
 BOUNrr ON LINEN JND CJNFJS EXPORTED. 
 
 • 
 
 In confequence of fome extenfion of the trade of Ireland, in 1 780, an 
 ad pafTed, laying an additional import duty of 5 per cent, upon cuftoms 
 inwards, and import excife (except on tobacco, hops, fugars, &c. of the 
 Britifh Colonies) to be applied in bounties upon the export of checked 
 or ftriped Linens, Diaper, and Sail Cloth, or Canvas, except to Great 
 Britain. This fund, if infufficient, to be aided by part of the tea du- 
 ties, not exceeding 10,500/. which are ordered to be fo applied, accord- 
 ing to the aft of Additional Duties, 19 and 20 George III. c. ^■^. 
 
 This fund has been fince continued, and ftood as follows, by 25 
 George III. c. 11, to promote the Linen and HeiTipen manufadlures, 
 by increafing the fupply of Irifli flax feed, and encouraging the export 
 of Linens, particularly printed, &c. and Sail Cloth, except to Great 
 Britain ; 5 per cent, upon the amount of the duties upon Teas and 
 Wines, except thofe imported from Portugal and Madeira ; and upon 
 the produce and amount of culToms inwards, import excile, additional, 
 and other duties upon goods or merchandize imported, except upon to- 
 bacco, hops, fugars, or goods of the Britifh Colonies, Plantations, or 
 African Settlements. 
 
 The produce of this fund for the year ending at Lady-day, 1785, 
 amovmted to the fum of 12,833/. 13/. loW. 
 
 N. B. The adl was not continued in the following feflion, the bounty 
 being now paid, like other premiums, out of the Hereditary Revenue. 
 See State of the Debt of Ireland as reported by Committee of Accounts, 1786, 
 
 The title Hill appears in the return of Appropriated Duties, which 
 flates that the fund was over-drawn by 4096/. 7/. -j^d. 
 
 ENCOURJGEMENt
 
 AND FINANCES OF IRELAND. 8^ 
 
 EKCOURAGEMENr OF IRISH FISHERIES. 
 A fund for this purpofe was firft granted in I77i,by ii and 12 Fund for 
 
 ^ ^ ^ / / ' ^ Encourag. 
 
 George III. c. i, being a duty of one (hilling per barrel upon Herrings ing Fiih- 
 imported, the produce of which was to be paid to the Dublin Society, 
 to be by them apphed to the encouragement of the Fiflieries on the 
 north weft coaft of the kingdom*. This duty was continued till 1782, Altered, 
 when an alteration took place as to the application of this fund, and the 
 former duty, with a fecond duty upon Foreign Herrings, ordered to be 
 applied to the encouragement of Irifh Filheries. 
 
 This duty was fixed by 25 George III. c. i, &c. at ten {hillings per Prefeit 
 barrel upon all Herrings imported, except from Great Britain. 
 
 The produce of this duty to be applied in premiums, agreeable to the 
 a£l (25 George III. c. 25) " For the further improvement and ex- 
 *' tenfion of the Fifheries upon the coafts of this kingdom," whereby 
 bounties are made payable for four years, from the firft of February, 
 1786, and to the end of the next fefiion of Parliament. 
 
 The produce of this fund for the year ending £. s. J. Produce. 
 
 Lady-day 1785, amounted to 3>034 * ^ 
 
 And for the year ending Lady-day 1 789, only 2 o 
 
 * Of the Fund for the North Wefl Fifliery, there remains a balance in tha CollcAor's 
 Jiands, unapplied, of 8/. 1 41. lid. Sec Accountant-Generarj Abftrad) No IL 
 
 M 2 PROTESTJNT
 
 84 A SKETCH OF THE REVENUE 
 
 PROT'ESrJNr CHJRTER- SCHOOLS. 
 
 Among the many valuable inflitutions which had their origin during 
 Lord Chef. t]^g excellent o-overnment of Lord Chefterfield in Ireland, the eftablilh- 
 
 terfield en- " . . ^ 
 
 courages ment of Proteftant Charter Schools upon a permanent footing, deferves 
 Schools.' to b^ particularly regarded. To them it is in a great degree owing 
 that the eftablifhed religion has gairied ground among the lower orders 
 of the Irifh. 
 
 The preamble of the aft (19 Geo. II. c. 5.) fets forth, *' That 
 *' whereas the encouragement of Englifh Proteftant Schools will be of 
 *' great benefit to this kingdom, and it is reafonable that fome public 
 *' fund Ihould be fet apart for that purpofe" — Accordingly a duty of 
 Fund grant- twenty fhiUings a year is to be paid by every hawker, pedlar, and petty 
 chapman, travelling with goods for fale, either on foot or horfeback : 
 fuch as travel with horfes to pay twenty fhillings more for each horfe 
 ufed. 
 
 Thefe duties were continued by a£l:s in every fubfequent feflions till 
 lySq ; when, by the 25 George III. c. 20, they were made part of the 
 Additional Duties forming the Ordinary Revenue:* and in lieu of the 
 duties, the fum of 10,000/. by 25 George III. c. 16, (being part of the 
 95,000/, given for public works, &c. by the a6l of /Additional Duties) 
 was granted to the Incorporated Society, as a full provifion for fupporting 
 the Proteftant Charter Schools of this kingdom for one year. 
 
 * See page 55. 
 
 e4 
 
 IMP RO FEME NT
 
 AND FINANCES OF IRELAND. «5 
 
 IMPROVEMENT OF THE ClTT OF DUBLIN. 
 
 *' For the improvement of the city of Dublin, and making wide, pcrimprove- 
 *' and convenient pafTagcs, &c." the 21 and 22 George III. c. 17, was "^ntoiDub- 
 enacled — being for the purpofe of raifing a local fund, and defraying 
 the expenfes which may be incurred by rendering the paflages through 
 faid city wide, and convenient, &c. 
 
 It enacted. That from the 25th March 1782, to the 25th of March 
 1788, there fhall be raifed upon every ton of coals imported, or DutyonCoals 
 brought into the harbour of Dublin, (not being of the produce of 
 Ireland) a nett additional duty of one fhilhng. The produce thereof 
 to be paid by the Vice Treafurers to certain Commiflioners, to be by 
 them applied in making one or more convenient ftreets, &c. from his 
 Majefty's Caftle of Dublin to the Parliament-houfe, and College-green. 
 
 After which, to apply faid duty in widening the ftreets, &c. for the 
 improvement of the faid city, or the roads, and approaches within 
 three miles of the fame. This acH: contains feveral provifions for regu- 
 lating the Coal-trade, and excepts from the duty, all coals purchafed 
 for the ufe of glafs, fugar, and fait manufadlaires. 
 
 The produce of this fund for the year ending at Lady- £. s. d. 
 
 day 1785, amounted to — — — 6,887 16 o Produce. 
 
 The duty was continued in feflion 1789, and pro- 
 duced for the year ending Lady-day 1789, — 75774 19 o 
 
 LAGAN
 
 S6 A SKETCH OF THE REVENUE 
 
 LJGJN NAFIGAtlON. 
 
 In 1 753 an a(ft pafled (27 Geo. II. c. 3) " For making the river La- 
 " gau navigable, and opening a pafHige by water between Lough Neagh, 
 *' and the town of BelfafI: in the County of Antrim." It recites, that 
 on account of the fund vefted in the Corporation of Inland Navigation* 
 being infufRcient, and the inhabitants of the diftrid of Lifburn being 
 Fund. willing to be taxed for the purpofe, that the following duties be granted, 
 
 viz : one penny per gallon additional excife upon ale brewed within 
 that dillria, and upon fuch as fhall be brought there for fale ; 4^. per 
 gallon upon aqua2 vita, and ftrong waters diftilled in faid diftrift, or 
 brought there for fale ; to be applied to the purpofes before-mentioned. 
 Thefe duties have been continued by various a6ls, and by 13 and 14 
 Continued. George III. c. 12, further continued for 32 years from Chriftmas 1782. 
 This aifl contains various regulations, appoints local Commiffioners, 
 and empowers them to borrow 10,000/. towards the expediting the 
 work, for the payment of which, and the interefl, they may affign laid 
 duties. 
 Produce. The produce of this fund for the year ending Lady- £. s d. 
 
 day 1785, amounted to — — 1,600 10 o 
 
 And for the year ending Lady-day 1789, — ^A^2t 2 5 
 
 In confequence of the power given by the aft of borrowing 10,000/. 
 that fum has been raifed, and 500/. per annum goes to the payment of 
 the interefl, fo that the fum at prefent applicable to the completion of 
 this work is confiderably lefTened. 
 
 * See page 80. 
 
 REPAIRS
 
 AND FINANCES OF IRELAND, 87 
 
 REPAIRS OF 'THE ROTAL EXCHANGE DUBLIN. 
 
 A fund was formed by 24 George III. granting a duty of one fhlUing 
 upon each entry inwards made at the Cuftom-houfe of Dublin. The 
 produce thereof to be paid to the Truftees of the Royal-Exchange for 
 the purpofe of keeping that building in repair, &c. 
 
 This duty has been continued in every fubfequent feffion. 
 
 It produced for the year ending Lady-day 1785, £'3^7 ^ o Produce; 
 
 And for the year ending Lady-day 1789, — 521 10 o 
 
 COLLEGE BUILDINGS. 
 
 In 1787, an appropriation of part of the flamp duties was made, as a 
 fund for buildings, and improvements in the Univeriity of Dublin. In 
 1 789 the fumof 3000/. was granted the Provoft, Fellows, and Scholars of 
 Trinity-College, Dublin ; and by the ftamp a6l of laft feffion, George III. 
 c. 16, a moiety of the duties on almanacks, calendars, and Dublin 
 diretlories is ordered to be applied towards the dilcharge of the interell: 
 of the faid 3000/. 
 
 The produce of this fund for the year ending Lady-day 1789, was 
 285/. i6j. -jd . 
 
 DUNDALK
 
 8g A SKETCH OF THE REVENUE 
 
 DUNBALK CAMBRIC MANUFJCtURE. 
 
 A balance of i/, 2J-. 6d. had been carried forward in the public 
 accounts, as remaining in the hands of the CoUeftor for a number of 
 years, out of the fund granted for the encouragement of the Cambric 
 manufa£lure, which has been dropped upwards of twenty years. 
 
 It originally confifled of a duty of three-pence per yard upon foreign 
 Cambrics, granted during the government of Lord Chefterheld, by 19 
 George II. c. 2. § 7, to the Governor, and Company for carrying on the 
 Cambric manufaȣlure in Dundalk, or elfewhere in Ireland. Thofe duties 
 were afterwards increafed by an additional 3^. per yard, but have been 
 difcontinued fince 176^, and the import of foreign Cambrics prohibited, 
 which was deemed a fufficient encouragement to the home manufacture.* 
 
 The above balance of 1/. 2s. 6d. was ordered by a refolution of the 
 Committee of Accounts, feiiion 1 788, to be difcontinued in the Account- 
 ant-General's paper, No. II. — See Journals, v. 25, p. ccclxxxi. of Ap- 
 pendix. 
 
 * Since writing the above, the Cambrics of France have been admitted into Ireland purfu- 
 :ant to the Commercial Treaty, by an exprefs aft. 
 
 After
 
 AND FINANCES OF IRELAND. 89 
 
 AMOUNT 
 
 OT THE 
 
 PRODUCE OF THE VJRIOUS BRANCHES 
 
 OF THE 
 
 IRISH REVENUE, 
 
 WITH 
 
 JN ACCOUNT OF THE EXPENSES OF IRELAND 
 
 FOR OXE YEAR, ENDIN'G LADY-DAY 178^. 
 
 N AFTER
 
 9* 
 
 A SKETCH OF THE REVENUE 
 
 AFTER the foregoing account of the various branches which compofe 
 the prefent Revenue of Ireland, we (hall prefent to view their fe- 
 veral produ^s for the year ending at Lady-day 1785, that a proper idea 
 maybe formed of the amount of the Irilh Revenue before the operation of 
 the new duties took place, which were laid on with a view to the com- 
 mercial arrangement with Great Britain. jT. s. d. 
 Grofs produce of the Hereditary Revenue — 603,135 6 2I 
 Ditto- Additional Duties — 406,194 12 5! 
 
 Making together the Ordinary Revenue — 1,009,329 18 8 
 
 Add grofs produce of the Stamp-duties — 38,512 15 10 
 
 — — Poft-office — — 27,512 15 8 
 
 . Appropriated-duties 240,726 7 of 
 
 Grofs total — 1,316,081 17 2J 
 
 Dedud drawbacks on goods exported — — I7»433 i U 
 
 Nett amount raifed upon the fubje^ls of Ireland, 
 
 independent of local taxes* — — 1,298,648 16 i 
 
 Dedu£l the various expenfes of management, &c. 306,601 13 i| 
 
 Clear amount which pafles into the Treafury 
 Add Poundage, and Pells' fee — — 
 
 Four (hillings tax \ipon Salaries, &c. of Abfentees 
 Cafual receipt at the Treafury — — 
 
 Amount iffuable from the Treafury — 
 
 Dedudt nett produce of the Appropriated Dutiesf 
 Nett fum applicable to the current expeni'es of 
 the nation, 1785 — — — 
 
 * By the local taxes are meant parifli taxes for repair of churches, &c. — County affefflnents 
 for highways, 'hridges, &c. &c. which may be taken at the whole to be about 250,000^ 
 
 t The nett produce of the Appropriated Duties cannot be formed with accuracy, as the 
 oiEcers receive tliem along with the Hereditaiy Revenue, Sec. tlicrcfore no deduction can lie 
 
 made 
 
 992,047 
 
 2 
 
 Hi 
 
 24,662 
 
 17 
 
 31 
 
 11,040 
 
 18 
 
 31 
 
 9,366 
 
 8 
 
 71 
 
 1,037,117 
 
 7 
 
 i| 
 
 238,076 
 
 8 
 
 >*3 
 
 799,040 
 
 18 
 
 6
 
 AND FINANCES OF IRELAND. 
 
 9' 
 
 jiN ACCOUNT OF THE EXPENCES OF IRELAND, 
 
 For the Year ending Lady-day 1785. 
 
 Nett char ore of the Civil Lift — 
 
 • Military Eflablifhment — 
 
 Extraordinary charges, being payments made 
 purfuant to A£ls of Parliament, and King's- 
 Letters ; exceedings on the heads of Concor- 
 datum. Military Contingencies, and Barracks ; y 
 Prizage ; Bounties to the Linen Manufafture, 
 and Allowance to the Commiffioners of Pub- 
 lic Accounts* — — — — 
 
 Total charge — 
 Dedu£l the nett fum applicable to the payment 
 DEFICIENCY in the Revenue to difcharge the 
 expenfes — — — 
 
 £. s. d. 
 187,145 o 8 
 480,727 13 2 
 
 254,479 i3 7 
 
 922,352 12 5 
 799,040 18 6 
 
 123,311 13 II 
 
 made for the portion of falaries which ftiould be allowed for the colle£lion of the Appropriated 
 Duties. The nett fum here fet down, is formed by dedufting the drawbacks from tlie grofs 
 produce. And this nett produce of the Appropriated Duties is dedu6led from the amount 
 ifluable from the Treafurj-, as their produce is only applicable to the fpecific purpofes direded 
 by particular a<3s of Parliament, and not to the current exf)enfes of the nation. 
 
 * The Commiffioners of Public Accounts are authorized under the great feal ; they conCft' 
 of the Lord Chancellor, Chancellor of the Exchequer, Lord Chief Baron, and other Barons 
 of the Exchequer for the time being, who take the Vice Trcafurer's accounts quarterly. 
 
 Upon palling the accounts, the Vice Treafurer delivers to the Auditor-General a tran- 
 fcript of his receipts, and p.iyments, as does the Clerk of the Pells, who a£ts as a check upon 
 him. The Auditor-General compares thefe, and prepares two copies, which with the vou- 
 chers he laysbefore the Commiffioners of Accounts, who having examined, and compared them, 
 if fatisEed, fign them. The accounts being pafled, and figned by the Commiffioners, a copy 
 remains with the Auditor-General, and the other goes to the Vice Treafurer as his difcharge. 
 The allowance for this commiffion is 1280.''. per annum. For die ancient method of- paffing 
 the accounts of Ireland, fee 10 Henry VIL c. i. Irifh. 
 
 N 2- Upon'
 
 9i A SKETCH OF THE REVENUE 
 
 Revenue Upou looking iiito the foregoing ftatements, the magnitude of the 
 
 et on. j-^jj^^ deducted from the Revenuebefore it reaches the Treafury mull: ap- 
 pear ftriking ; however it is not intirely to be fet down to the expcnfe of 
 collection, as it includes therein a fum of 85,792/. 71. 5?^'. paid on ac- 
 count of premiums upon the export, and import of different articles ; 
 alfo, payments to which the Hereditary Revenue is liable by the act of 
 tonnage and poundage, as wine warrants to privy counfellors, and fome 
 inferior articles, amounting in the m hole to near 2000/. 
 For Wages There appears, however, to be paid on the footing of falaries, and gra- 
 10 per en jyj^jgg (.^ officers of the Revenue, the fum of 125,241/. i8j. xha. which 
 is about ten per cent, for the mere wages of collecting, to which, ad- 
 ding incidental charges on the Revenue, 94,201/. igs. 8^. raifes the 
 expence of collecting the grofs Revenue to near 1 7 per cent, a fum 
 fo confiderable, as certainly to demand a ferious inveftigation ; and to- 
 wards which, the attention of a diftinguiflied fenator in the Irifh Par- 
 liament was for fome time directed, though without being able to effeCt 
 any thing of conlequence.* 
 
 Having particularized the various branches which at prefent compofe 
 the Revenue, and ftated their produce : I fliall proceed, in the fecond 
 part, to give a detail of the feveral fums raifed by Loans in Ireland, 
 in the courfe of which, it may not be unacceptable to take notice of the 
 circumftances which gave rife to thofe Loans, and the ftate of the Re- 
 venue, &c. at the time of their being granted. 
 
 * The fureft of all rcfources in any modern ftates, is a fimplification of taxes, and a refti- 
 mationin the olkilion of thcmy See Dr. Price's Additional ObfeiTations on Civil Liberty, 
 ..6cc. 1777. 
 
 PART
 
 AND FINANCES OF IRELAND. 53 
 
 PART 11. 
 
 OF THE 
 
 PUBLIC LOANS, 
 
 THEIR CAUSES, AND THE MEANS TVHICH HAVE BEEN USED 
 FOR DISCHARGING THEM 
 
 SHORTLY after the acceffion of the Houfe of Hanover,, the rebeUion Caufe of firft 
 which broke out m Scotland m favour of the excluded family, natu- ■'^°*"' '"'5' 
 rally excited apprehenfions for the fafety of every part of the dominions, 
 but more particularly for Ireland, owing to the majority of its inhabitants 
 being of the fame religious perfuafion with the invader. It therefore be- 
 came neceflary to put the kingdom into the beft ftate of defence; an ex- 
 ertion, to which the exhaufled condition of the Treafury at that time, was 
 by no means adequate ; for, from having a confiderable furplus over the 
 charges of Government, through the greatell part of the late Queen's 
 reign, the Revenue proved fo deficient at the meeting of the firft Parlia- 
 ment of Geo. I. as to leave a large arrear undifcharged on both the Civil 
 and Military Eflablifhments,* and the debt of the nation, as voted by 
 
 * At the death of Queen Anne, the Hereditary Revenue taken at a £. s. d. 
 
 medium produced — — — 326,000 o o 
 
 The Additional Duties at Lady-day, 1714 — — 83,000 o o 
 
 Total 
 
 409,000 o o 
 
 And the General Eftablifliment, commencing at Lady-day, 1 7 1 5 408,707 19 li 
 
 So that tliere appears to have been a furplus at the acceffion of George I. in the Revenue over 
 
 the
 
 94 
 
 A SKETCH OF THE REVENUE 
 
 Vote of Cre 
 dit. 
 
 at 
 
 the Committee of Supply, amounted to i6,io6/. 6j-.iii^.* The defi- 
 ciency, however, proceeded in a great meafure from the lofsof the Ad- 
 ditional Duties ; which ceafed at Lady-day, 17 14. 
 
 In this fituation the Commons, upon receiving notice of the Preten- 
 der's landing in Scotland, luianimoufly refolved, " That whatever 
 ** forces his Majefty fhall think fit to raife, or whatever expenfe his Ma- 
 ** jefty fhall think necefTary for the defence of the kingdom ; this 
 *' Houfe will enable his Majefly to mal^ good the fame,"f and in 
 a few days afterwards, upon the Lords Juflices informing the Houfe, 
 that they had received intelhgence of a defign of invading the kingdom. 
 Further vote they paffed another unanimous refolution: " That whatever fum, 
 or fuins of money fhould be advanced, and paid into the Treafury by 
 any perlon or perfons at the infrance of their Excellencies the Lords 
 Juftices, or other Chief Governor, or Governors of this kingdom for 
 " the time being, for the defence of this kingdom, fhould be made 
 " good by this Houfe with legal interefl (7 per cent.) for the fame, out 
 ** of fuch aids as fhould be granted to his Majefliy next fef?ion of 
 *' Parliament. "I Hence originated the firfl Loan ; as in confequence 
 of this vote, the fum of 50,000/. was borrowed ; and before the conclu- 
 fion of the feffion, the Secretary prefented ta the Houfe an account of 
 the application of the money, and informed them, that there fhould 
 not be any more money borrowed upon their refolution, unlefs by 
 application to the Houfe. § 
 
 In the enfuing feflion 1 71 7, the Lord Lieutenant recommended from 
 the throne the providing means for the payment of the debt ; and ac- 
 cordingly duties were granted for the purpoie of paying the interefl, 
 and reducing the principal. The interefl continued to be paid regularly. 
 
 ti 
 
 7 per Cent 
 Incereif. 
 
 Duties 
 
 granted for 
 Intcreil. 
 
 rhc Eftal)liflimcnts ; but in this eftimate the extraordinaries were not taken into account, 
 which were, however, at thartime very inconfiderable. — See a very particular report of the 
 Gommittee of Accounts in the firft Parliament of George I. — Journals, vol. 4, p. 73. 
 
 * Ibidem, vol. 4, p. 120. 
 t i6tb January 17 15-16, Irifh Commons Journals, vol. 4, p. 153. 
 X See Commons Journals, vol. 4, p. 195. 
 i Ibid. vol. 4, p. 224. 
 
 but
 
 AND FINANCES OF IRELAND. 9^ 
 
 but no part of the principal was difcharged during the remainder of 
 this reign. 
 
 An attempt was made in the year 1721 to introduce Contingent An- Attempt t« 
 nuities (as had been done with the great trading companies in England) Binki"*' * 
 by eftabhfhing a Bank ; and a commiffion was direded to be pafTed un- 
 der the great feal for that purpofe. This fcheme proceeded from Go- 
 vernment, as a remedy to the impoverilhed ftate of the country, and to 
 avoid conceding any thing which might remove the reftraints, under 
 which the trade of Ireland" then, and for a long while afterwards 
 laboured. But a fcheme to circulate paper, without money, came 
 too foon after the explofion of the ruinous South Sea project, to 
 have a probability of fuccefs. It had the remarkable flate (fimilar to 
 that of the Commercial Propofitloas of 1 785 j tohavc been " in the fame 
 *' feflion applauded, and difliked, cenfured and abandoned." The 
 failure was owing, either, as Mr. Anderfon fays, " To the want of a fuf- 
 *' ficient currency of cafti for circulating the bank notes there, andper- 
 *' haps for fome other more fecret reafons ;"* one of which, and a mofl 
 material one was, that the greateft part of the cafh lay in the hands of 
 thofe of the Romifh perfuafion, who at that time at leaft, did not tef- 
 tify a great forwardnefs to aid any iTieafure which might contribute to 
 give {lability to the new government, nor could it be naturally expected 
 in a covintry where the penal laws not only deprived them of the 
 privileges of citizens, but almoft excluded them from the rights of hu- 
 manity. Happily the tolerant principles of the prefent age have re- 
 moved thofe obflacles. 
 
 The diftrefles of the country in 1 723, continued matter of complaint 
 in Parliament, and the apprehenlion of further diftrefs increafed, on ac- 
 count of the patent granted to Mr. Wood for the coinage of half-pence. 
 This was revoked in confequence of the addreffes of both Houfes of 
 Parliament ; but no other ftep was taken to give relief, or furnifh em- 
 
 * See Anderfon's Hiftory of Commerce, vol. 2, p. 305. On the 17th September 1695, a 
 petition was prefented to the Houfe of Commons from feveral merchants of tlieCitv of Dublin, 
 making propofals for a Public Bank, or fund of credit there for the encouragement of trade, 
 and fupplyingthe then want of money, — See Irifli Commons Journals, vol. 2, p. 672. 
 
 ploymenf
 
 96 AND FINANCES OF IRELAND. 
 
 ployment to the Impoverifhed manufadurers ; notwithftanding the fe- 
 veral petitions to Parhament, ftating the great decay of trade, particu- 
 larly in the woollen branches. 
 Unfunded Befides the above funded debt of co.ooo/. there remained an unpro- 
 
 Debt, 1725. . . - - ^ 
 
 vided arrear, due at Midfummer 1725, of 69,215/. 5/. 3!^. towards the 
 payment of which no provifion appears to have been made. 
 
 The amount of the debt is colledled from the very particular report of 
 the Committee of Accounts, feffion 1 725, of which the following is an 
 abflra£l : £. s. d. 
 
 TheMilitary Eftablifhment 2years, t0 30 June 171 1 471,370 o 2| 
 
 Ditto 14 years, to 1725 — 4,413,305 18 6f 
 
 Civil Lift from Midfummer 1709, to Midfummer 
 
 1725, 16 years — — — — 990,251 14 2 
 
 King's Letters Ditto Ditto — 314,222 12 9I 
 
 Sundry heads paid, but not given in charge by 
 
 the Auditor, or Mufter-mafter — — 563,825 10 9 
 
 Building barracks at Ballinrobe, Granard, and Sligo 4,200 o o 
 
 Chapel at the barracks of Dublin — — 1,000 o o 
 
 Making half-pay full-pay to Officers in garrifon 6,078 o o 
 
 Loan of [171 5] — — — 50,000 o o 
 
 Expcnfes in fixteen years ^(".6, 814,253 16 5I 
 
 Nett produce of the Hereditary Revenue and 
 
 Additional Duties, from Midfummer i 709, jT. r. d. 
 
 to Midfummer 1725, cafualties included 6,485,866 12 loi 
 
 Poundage of the Additional Duties from 21ft 
 November, 171 7 — — — 
 
 The tax on Abfentees — 
 
 Loan of ■ — — 
 
 Balance reported in credit to the nation, fef- 
 fion 1 709 — — — 
 
 Seperate debts reported at fame time 
 
 25,911 
 
 12 
 
 4 
 
 38,801 
 
 18 
 
 oi 
 
 50,0.00 
 
 
 
 Q 
 
 71,019 
 
 
 
 
 
 23^430 
 
 
 
 
 
 Income in fixtcen years ^6,695,029 3 2I 
 
 Balance, being the debt of the nation at Mid- ■ 
 
 fummer, 1725* — — — ^. 119,215 5 3! 
 
 * See Irifh Commons Journals, vol. 5, p. 3.
 
 AND FINANCES OF IRELAND. 97 
 
 GEORGE ILi^ 
 
 During the firfl feffion of this reign, (1727) notwithftanding the 1727. 
 unprovided arrear was greater than the funded debt, yet no flep appears 
 to have been taken, to put it into a way of payment. The old duties ftill 
 continued for the Loan intereft, but the principal remained untouched. 
 
 The fcarcity of corn was fo great in the years 1728, and 1729, as to j^^'gancTo. 
 be little fhort of famine, and its efFeils were felt with peculiar feverity 
 in the capital. From the inquiries of the Houfe of Commons it ap- 
 peared, that the importation of corn for 18 months, ending Michaelmas 
 1729, amounted in value to 274,000/. a prodigious fum, when the cir- 
 cumflances of the kingdom, in refpeft to wealth, and trade at that period, 
 are confidered. The building of public granaries, was the only remedy 
 recommended by the Commons to prevent the efFcdts of a fcarcity in fu- 
 ture ; overlooking the greateft incitement to furniih a fupply — A cer- 
 tain markei for the produce of the foil ; and which can only be formed, 
 by giving fxich full employment to the hands not engaged in agricul- 
 ture, as will enable them to purchafe the produce of the farmer's labour. 
 
 In the next feffion of Parliament (1729) the revenue having fallen 
 confiderably fhort of the two preceding years, there was incurred an 
 arrear upon the Eftablifliments of above 90,000/. befides the former : 
 150,000/. was therefore ordered to be raifed upon debentures, and with NcwLo^^n'at 
 the old loan of 50,000/. to receive an intereft of 6 per cent, by 3 Geo. II. ^ P^"" ""'* 
 c. 2. This adt allowed of the arrears upon the Eftablifhment by 
 
 I- ^- 
 
 * The Civil Lift at the death of George I. amounted to 70,244 8 
 
 Ditto on the accefTion of George II. — 80,778 18 
 
 The Military Eftabhfhnient atthedeatli of George I. was 365.442 i3 
 
 Ditto on the acceffion of George II. — 309.142 9 
 
 The increafe in the Civil Lift was occafioned almoft wholly by the grants of Bt^w pen/ions 
 amounting to 10,650/. The decreafe ofold being only 1,307/. See Commons Journals, v. 5, 
 p. 465. 
 
 O warrant 
 
 6 
 
 
 Increafe. 
 
 6 
 
 £ 
 
 ■10,534 
 
 10 
 
 J 
 
 9i 
 
 
 34,700 
 
 II 6i
 
 ^8 A SKETCH OF THE REVENUE 
 
 , , , warrant, or debcifture to be fubfcribed, and received, as part of the 
 
 Compofed of r i r ^ t • /- 1 
 
 the army ar- Loan ; fo that almoft the wholc of the lum Ordered to be railed, was 
 
 compofed of the army arrear. A fund for payment of the Loan was 
 
 rng^tlifpHn!' for the firft time eilaWifhed feparate from the other duties, by the 
 
 cipal. above a£l ; wherein it was ordered: " That if there was any furplus 
 
 " after payment of the intereft, that it fhould remain in the hands of 
 
 *' the Vice Treafurers for payment of the principal fum." 
 
 '73'- In 1721, the Revenue Hill continued to decreafe, and the illicit ex- 
 
 Decreaie of ' -^ 
 
 Revenue. port of IFoo/ to France (the fatal confequence of that cruel impolicy in 
 King William's reign, which reflrained the Irifh Woollen manufac- 
 ture) was felt fo forcibly, as to be taken notice of in the Lord Lieu- 
 tenant's fpeech from the throne.* 
 FrefhLoan, To make good the deficiencies, and arrears, 100,000/. was ordered 
 ai 5 per cent. ^^ ^^ raifed, and joined to the former 200,000/. to receive intereft at 
 the reduced rate of 5 per cent. The Loan duties were augmented, 
 and there having been a furplus of 10,810/. lys. 4.1a'. after paying the 
 intereft of laft year, it was ordered to be applied towards the payment of 
 the old Loan of 200,000/. 
 
 This meafure created fuch a confidence in Government, that the holders 
 of debentures in the former Loans of 7, and 6 per cent, very chearfully 
 accepted of new debentures at 5 per cent, and the circumftances of the 
 country began in many points to mend.f From this period to the year 
 1739, the furplus of the Loan-fund afforded confiderable fums for the 
 redudtion of the principal, and at Midfummer 1739, there remained but 
 235,000/. undifcharged. However, upon the breaking out of the war 
 Spanifti war. with Spain, the Commons were induced to pafs a vote of credit for 
 It'^^pJcliit. raifing 35,262/. los. at 4 per cent, for the purpofe of purchafing arms 
 for the militia ; but of this fum only 10,000/. was raifed at that time. 
 
 The two years which immediately followed the fevere froft of 1739, 
 werefeafons of great calamity, through the fcarcity, and unwholefome- 
 nefs of provifions. The people perifhed in fuch numbers, that their 
 
 * Commons Journals, V. 6, p. 12. 
 t In thisfeffion of Parliament an ad paffed for reducing the intereft of money from 7 to 
 6 per cent, atwhichrate it ftjll continues. 
 
 fufferings 
 
 1740.
 
 AND FINANCES OF IRELAND. 99 
 
 fufferlngs were noticed in the fpecch from the throne : and * the em- 
 ' ploymcnt of the poor, and the encouragement of tillage were recom- 
 ' mended to Parliament.' — but althoug-h the addrefles echoed back 
 thefe remedies, no fleps appear to have been taken in either Houfe to 
 enforce their application. 
 
 In the feffionsof 1741 it was ordered, that 125,000/. part of the Loan Loan intereft 
 of 300,000/. remaining undifcharged, (hould be continued at an intereft 
 of 4 per cent, and fuch perfons as were willing to advance money at that 
 rate, were allowed to pay it into the Treafury, which was to be ex- 
 changed for debentures held by thofe who did not choofe to continue 
 their money at the reduced intereft ; and the r 00,000/. refiduc offaid 
 Loan, to remain at 5 percent. 
 
 In the next fefiion, 1743, a further fum of 15,000/. having been 1743- 
 raifed purfuant to the vote of 1739; with the former 10,000/, and a 
 fum of 100,000/. ordered to be raifed at 4 per cent, made the whole of 
 th 4 per cents, amount to 250,000/. called the New Loan ; and 5,000/. 
 having been paid of the 100,000/. at 5 per cent, left the balance upon 
 that fund 95,000/. called the Old Loan. 
 
 This was the ftate of the Funded Debt when the rebellion broke Rebellion 
 out in Scotland, upon which 70,000/. was ordered to be raifed at 4 per New i?oan 
 cent, for the providing of arms for the militia, and erecting batteries for at4perceiiK" 
 the fecurity of the harbour of Cork.* 
 
 The Earl of Chefterfield, who was then Chief Governor, feufihle of 
 the incapacity of the countiy to make any great exertion, which might 
 create confiderable expence, refifted even the wifhes of many Members 
 in the Houfe of Commons to augment the army ; and at a feafon of io 
 much difficulty, conduced the bufuiefs of Government with fuch wif- 
 dom, and prudence, as to preferv^e the country not only fecure, but per- 
 feiftly tranquil. He gave a leflbn of ceconomy well worth imitation to 
 his fucceflbrs, in his regard for the finances of the country, for out of 
 the above parliamentary grant of 70,000/. but 40,000/. was raifed.' 
 From this period, 'till the laft feflion of this reign, no further fum was 
 ordered by Parliament to be borrowed. 
 
 •* See Commons Journals, voL 7, p. 716. 
 
 O 2 In
 
 loo A SKETCH OF THE REVENUE 
 
 In 1748, there appears to have been raifed a fum of 18,500/. and ui 
 1750, 2<;oo/. but they were only in part of the vote of credit for de- 
 fence in 1745, which with the 40,000/. formerly raifed on that account, 
 made up 61,000/. and in fellion 1751 made the whole fum due at 4 per 
 cent. 242,000/. 
 
 The return of peace produced an increafe of wealth to Ireland, by 
 opening the vent of her native commodities, and enlarging the fale of 
 her folitary manufafture, linen, which was at this period confiderably 
 improved. 
 '749: In 1749, the Revenue rofe fo confiderably, that 70,000/. the re- 
 
 mainder of the old Loan at 5 per cent, and 58,500/. of the new, were by 
 the Loan-duty a6t ordered to be paid off. Thefe however amounted to 
 little more than half the fum which remained in the Vice Treafurer's 
 hands, after defraying all the expenfes of Government, the balance, by 
 the report of Committe of Accounts, being no lefs than 220,241/. 
 Difpofai of It then became matter of doubt, where the right of difpofing of the 
 "7749. furplus of 91,700/. was legally vefted, whether in Parliament or the 
 King .' Had it arifen folely from the Hereditary Revenue, the Crown 
 might with juftice difpofe of it to fuch public ufes, as the different a<fls 
 direvSl, by which that Revenue was fettled ; and which would leave it in 
 a great degree, though not abfolutely, at the Crown's difcretion. But 
 as a very confiderable portion of the furplus muft be allowed to have 
 proceeded from the Additional Duties granted for fpecific purpofes, any 
 redundance from that fource, after the application directed, naturally 
 reverted to the difpofai of Parliament, by whom the duties were origir 
 nally granted. Thus a queftion arofe, which became the fubjeift of fu- 
 ture difcuflion. 
 
 In 1751, the Revenue became flill more produ6live, and had the 
 
 fums left to lie in the hands of the Colleftors, and the furplus in the 
 
 Treafury, beyond what was neceflary for the current fervices, been ap- 
 
 • plied to the payment of the debt ; it appears that there would have been 
 
 no lefs than 22,370/. is. i ild. to fpare, after fatisfying every demand.* 
 
 * See Report of the Committee of Accounts, Journals, v. 8, p. 317. It is however to be 
 confidered, that in this furplus was included fomc babnces, which might not prove folvent. 
 
 Indeed
 
 AND FIXAN^CES OF IRELAND. loi 
 
 • Indeed the fum unemployed was fo great, that 120,000/. was refolv- 
 ed to be applied towards dilcharging the national debt, and heads of a 
 bill were accordinsih' tranfmitted bvthe Irifh Government to Great Bri- 
 tain ; but the King (to ufe the words of Dr. Campbell,*) " willing to 
 " preferve the right of the Crown over the redundance in the Treafury, 
 " required the opinion of all the Chief Judges in England, affifted by the 
 " Attorney, and Solicitor- General, how the law flood in this particular; 
 " their unanimous anfwer was, that the previous confent was part of 
 *' the royal prerogative in the difpofition of this money." Accordingly 
 the Duke of Dorfet, then Lord Lieutenant, in his fpeech from the 
 throne, acquainted the Houfe of Commons : " That the King willgra- 
 '^' cioufly confent, and recommends it, that fuch part of the money now 
 " remaining in the Treafury, as (hall be thought confident with the 
 *' public fervice, be applied towards the further reduction of the natio- 
 ** nal debt.f The word confent omitted in the heads of a bill tranfmit- 
 ted, was inferted in the bill returned from England, yet paffcd in Ire- 
 land mm. con. the ariftocracy, as Dr. Campbell obferves, *' not being 
 " yet ripe for effectual oppofition." 
 
 In the adrainiHration of the preceding Chief Governor (Lord Har- 
 rington) the building of barracks, and repair of the fortifications were 
 recommended from the throne :]: meafures, which if carried into ex- 
 ecution, with proper management, were truly laudable ; as the circulation 
 of the money through the hands of the artifm and labourer, independant 
 of other national advantages, muft be attended with good effefts. But 
 the fums defined for thofe purpofes were fo profufely iavilhed, and fo 
 fraudulently mifapplied, that the Engineer, and the Surveyor-General 
 was expelled the Houfe of Commons, (upon a divifion 123 to 106) and 
 a bill ordered in, to oblige him to make good the defeats in the buildings.^ 
 
 \ 
 
 * Hiftorical Sketch of the Conflitution, and Government of Ireland, p. 366. 
 •|- See Commons Journals, v. 8, p. 162. 
 X Commons Journals, v. 7, p. 868. 
 § Ibidem, v. 9, p. 178. This expuLGon is rather to be confidercd as a trial of ftrengtii tc>- 
 tween tlie parties then contending for power, than as amotion decided upon its real merits. 
 
 In
 
 ■I02 
 
 A SKETCH OF THE REVENUE 
 
 In 1753, the balance In the hands of the ViceTreafurer amounted to 
 315,822/. Heads of a bill were framed for applying 77,500/. or fo much 
 thereof, as fliould be fufficient to difcharge the remaining debt, and for 
 other purpofes ; which were accordingly tranfmitted. In this bill, the 
 objedionable claufe, by which his Majefty gave confent for fiich appro- 
 priation, was inferted in England, as in the bill of 1 75 1 ; but in this inftance 
 it was made the ocCafion of the bill being reje6ted in the Houfe of Com- 
 mons, nem. con.'^ The debate turned on the words ajfent, and confent : 
 had the former been made ufe of, no pretext for controverfy would have 
 been left. 
 
 This conduft, however popular at that day, has fmce been confidered 
 as an effort of party to obtain power, in which they were then not only 
 difappointed, but the greatefh part of the money was foon after drawn 
 out of the Treafury by virtue of King's-letters. 
 
 The Revenue ftill continued to rife, and in 1755, the accumulation 
 
 had been fo great, that the Committee of Accounts voted the amount of 
 
 the furplus to be no lefs than 471,404/. ^s. 6iJ'f 
 
 Loan duties From this period, the duties forming the Loan-fund were dropped, 
 
 ropped. ^^j j,j^g balance of the Loan paid by a King's-letterout of the Revenue 
 
 at large. Thefe duties were not revived again till feflion 1759. 
 
 A train of artillery being purchafed, and other military expenfes ari- 
 fnio', foon began to reduce the large unapplied furplus. Added to this, 
 the prevailing party in the Houfe of Commons having been thwarted in 
 their application of the redundancy in the Treafury ; they wifhed to 
 avoid further contefls of that kind ; and they adopted a new line of con- 
 dud, which continued to prevail for many years after. 
 
 * When the bill was returned to Parliament, a Committee of tlie Houfe of Commons was 
 appointed to compare it with the tranfmils, who reported that thefe words had been added : 
 " And your Majefty ever attentive to tlie eafe and happinefs of your faithful fubjedts, has been 
 " gracioufly pleafed to fignify, that you would confent and recommend it to us, that fo much 
 " of the money remaining in your Majefty 's Treafury, as fliall be neceflary, be applied to the 
 " difcharge of the national debt, or of fuch part thereof as fliall be thought expedient by 
 " Parliament." Commons Journals, v. 9, p. 208. 
 
 t Commons Journal, v. 9, p. 348. 
 
 It
 
 AND FINANCES OF IRELAND. 103 
 
 It had been the cuftom for feveral feffions, to grant fums of public 
 money for the purpofes of national improvement, (of which few coun- 
 tries flood in greater need) particularly for the encouragement of tillage, 
 makino: river* navisrable, &c. " and had the faithfulnels of the execu- 
 *' tion, anfwered the goodnefs of the intention in many inftances, the 
 *' public might have had no reafon to complain." 
 
 The object now was, to multiply the parliamentary grants : *' ojlen- 
 ^'' fib ly for public, but really for private ufes." This fyftem became fo 
 avowed, that the Committee of Supply, which had the difpofal of thofe 
 public bounties, &c. " was by way of eminence called, the Scrambling Scrambling 
 
 ,, ^ . . Committee. 
 
 *' Lommtttee:" 
 
 It is a circumflance reflctfling the highefl: credit on the charafters of 
 thofe who have conducted the department of Finance in Ireland, for thefe 
 few years pafl, that thxs fcrarnble has been almoft annihilated; and that 
 there have been few of thofe parliamentary jobs, heretofore fo flagitious, 
 as to become proverbial. 
 
 The war which the French had flirred up in North America, having 
 extended its baleful effefts to Europe ; the intelligence of an expefted 
 inva{ion,t in the beginning of 1756, gave rife to the augmentation of 1756. 
 the army to twelve thou land men. The Revenue had, however, kept its tiolf^Ah'e" 
 ground till 1755, but from that time began to leflen fo much, that the *^"'^' 
 fumin'creditin the beginning of 1759, was reduced to 249,422/. i^s.^ld. 
 
 Before we proceed to mention the next Loan, it may not beamifs to 
 fay a few words upon the circumftances which not onlv exhaufted the 
 furplus, but rendered the borrowing of money again neceflar}'. 
 
 The very great importation in 1 754, caulcd a decreafe in that of the 
 year following : The failure of fome of the principal bankers in 1755, Decline of 
 gave a confiderable check to trade, and as the enlarged importation of ^'^^ ""*'75S 
 the preceding year, was attributed more to the great credit which the 
 merchants had in difcount, than to an increafe of the number, or capi- 
 tals of the merchants ; any check to the circulation of paper, fenfibly 
 affeded the whole fyflem. 
 
 * See Dr. CampbeU's Hlftorical Sketch, 5fc. p. 368, 
 t Commons Journals, v. 9, p. 877. . 
 
 After
 
 104 A SKETCH OF THE REVENUE 
 
 After the payment of the debt (to ufe the words of a diftlnguifhed 
 characler, an eve vvitnefs of, and intimately acquainted with the af- 
 fairs of thofe times*) " The weahh and abiUty of Ireland were greatly 
 " over rated, both there, and in Great Britain ; the confequences of this 
 *' miftaken opinion were, increafed expenfes on the part of Govern- 
 " ment and of the country, more than it was able to bear. The llriit 
 " oeconomy of old times was no longer praftifed. The reprefentatives 
 " of the people fet the example of profufion, and the Minifters of the 
 " Ca-own were not backward in following it. A large redundancy of 
 " money in the Treafury gave the delufive appearance of national 
 " wealth, which proved but a fympton of decline, and a prelude to po- 
 " verty." 
 Scarcity in We muft alfo take into account the fcarcity of corn in 1756, and 
 '756 &«7S7 1-^7^ which caufed a decreafe in the Excife; (lb confiderable a part of 
 it arifing from the diftillery, and brewery :) the increafe in the manage- 
 ment of the Revenue to prevent fmuggling ; and the extravagant grants 
 ofpcnfions; infomuch, that thofe upon the Civil Eftablifliment, exceeded 
 all other charges of the Civil Lift by no lefs than 20,258/. 41. yl^.f All 
 thefc circumftances, contributed to reduce the country from that ftate 
 of feeming affluence, in which it appeared from the government of the 
 Earl of Chefterfield, till the conclufion of the Marquis of Hartington's. 
 Revenue de- During the adminiftration of the Duke of Bedford ("who fucceeded 
 clines. the Marquis in 1757) the Revenue continued to decline, and the ex- 
 
 penfes to rife confiderably ; but that being a period of war, doubtlefs the 
 decline of commerce and the increafe of expence in the military depart- 
 ment, t were amongft the calamities almoft inevitable during fuch a pe- 
 riod, however a profufe mifapplication of feveral fums in the civil de- 
 partment, gave juft reafon for complaint, and particularly marked the 
 aera of this adminiftration. 
 
 * See the Commercial Reflraints of Irel;mcl Confidered. 
 t See Report ef the Committee of Accounts. Commons Journal, v. 10, p. 215. 
 X Six new regiments, and a ti-oop had been raifed in a very fliort fpace of time ; upon the 
 rumour of invafion, &c. every exertion was made, without due regard to the ability of a coun- 
 try, which (to ufe the words of the Speaker) " abounded rather in loyalty than wealth."' 
 Commons Journals, v. 1 1, p. 4~2. 
 
 The
 
 AND FINANCES OF IRELAND. 105 
 
 The arrears upon the Eftabllfhments had iacreafedfo confiderably to- 
 wards the conclulion of 1 759, that it became iveceflary toorder 1 50,000/. 
 to be raifed at 4 per cent, upon debentures to be made transferable.* 
 This is to be confidered as the origin of the Funded Debt of Ireland. Yov 
 the payment of the interefl: of this fum, certain duties were granted.f 
 In the beginning of 1760, his late Alajefty having ordered a confiderable 
 augmentation of his forces, it became neceffary to recur to another Loan 
 to raife the intended levies ; and accordingly a vote of credit was pafled 
 by the Commons for raifing 300,000/. at 5 per cent, and as it was found 
 difficult to obtain the former Loan of 150,000/. at 4 per cent, for that 
 fum, an additional intereft of i per cent, was ordered to be given. The 
 efFeds of thefe exertions (to ufe the words of the Author of Letters on 
 the Commercial Reftraints) " were immediately and feverely felt by the 
 *' kingdom. Thefe Loans could not be fupplied by a poor country, with- 
 *' out draining the Bankers of their cafli ;" and accordingly we find, 
 that about this time public credit received a confiderable fhock, through 
 the failure of fome principal Bankers particularly connedled with Go- paUure of 
 vernment. The merchants and traders petitioned Parliament, repre- Bankers, 
 fenting their fituation, and a Committee of the Houfe of Commons was 
 appointed, to inquire into the ftate of public and private credit. To their 
 inveftigation and fupport, it muft be attributed, that the paper cur- 
 rency of Ireland at that time, was enabled to exift ; for they refolved 
 it to be their opinion, ' that the funds poflefTed by fome principal 
 
 * banking-houfes were adequate to anfwer the demands upon them ; 
 ' that their notes (hould be received as cafh from the fubfcribers to the 
 ' Loan ; and that they would make good any deficiency in their cffedls 
 
 * for a certain time, as far as 50,000/. for eachBank.^: 
 
 * See Commons Journals, v. 1 1, p. 993. 
 
 t See p. 7 1 of this work. 
 
 X See Commons Journals, v. ii,p. 993. — Several addrefles were prefentcd to the Houfc 
 
 of Commons recommending, that during the prcfent rtate of public credit, there fliould be an 
 
 increafe In the value of Portugal coin; and to permit the currency of Spanifh milled money. 
 
 They were referred to a Committee, but no report appears to have been made. 
 
 P GEORGE
 
 to6 
 
 A SKETCH OF THE REVENUE 
 
 GEORGE III. 
 
 1761. 
 
 Augmenta- 
 tion. 
 
 Vote of cre- 
 dit at 5 per 
 cent. 
 
 1763. 
 
 New Loan; 
 
 Debt incur- 
 red by the 
 war. 
 
 Loan intereft 
 reduced. 
 
 At the opening of the firft feffion of this reign, Lord Halifax in- 
 formed Parliament, that there had been only 200,000/. raifed upon the 
 lafl: vote of credit ; but that notwithftanding, there would be a large fum 
 wanting for the effedlual repair of barracks. A mefiage was feut fhortly 
 after from the Lord Lieutenant, acquainting the Houfe of Commons of 
 the rupture with Spain, and the neceffity of augmenting the army upon 
 the Eft.iblifhments with five battalions. The augmentation was ac- 
 cordingly ordered, and another vote of credit pafled for the raifing 
 500,000/. at 5 per cent. 
 
 In 1763, the Revenue began to rife again, though by no means in 
 proportion to the increafe of expenfe upon the Eflablifliments ; and to 
 aid the fupply, it was neceflary to diredl that 100,000/. fliould be raifed. 
 This, with the debt funded at Lady-day, 1763, being 550,000/. made 
 the funded debt incurred during this war, amount to 650,000/. whereof 
 350,000/. was ordered to be reduced to 4 per cent, and the remainder 
 to continue at 5 per cent, until difcharged. 
 
 The rapidity which this debt was contra£led, in lefs thany^i;^« years, 
 compared with the fums borrowed from the acceifion of George I. to the 
 year 1746, during a period of more than thirty years, to fupport the 
 cxpenfes of putting the kingdom into a flate of defence during two long 
 wars, and two rebellions, is particularly ftriking ; and it feems difficult to 
 reconcile fo great a difparity. But we muft take into confideratioa that 
 this long and expenfiVe war, which terminated in 1763, was the firfl: in 
 which Ireland was called upon for a contribution. Former wars only 
 required, that Ireland (hould protedt herfelf; the war of 1756, demanded 
 fupplies for prote£ling the empire at large ; and that too, from an un- 
 founded eflimate of the ability of the country. There was upon the 
 whole too much reafon to complain of a miimanagement of the trea- 
 
 fure
 
 AND FINANCES OF IRELAND. 107 
 
 fure of the nation, and a want of regard to the interefts of its inha- 
 habitants.* From this period, we fliall fee the debt continually increafe, 
 notwithftanding feveral efforts for reducing it, owing to the increafe of 
 expenditure in every department.! 
 
 In 176c, the Revenue, although confiderablyincreafed, was yetfo far ^, ''^s- 
 
 ' -" ' » ■' . ^ New Loan at 
 
 fliort of the expenfes of Government, that 100,000/. was direfled to be 4percent. 
 raifed at 4 per cent, and the principal due upon the different Loans, or- 
 dered to be confolidated into one fum, making in the whole 595,000/. at Loans confo- 
 5 per cent, which remained due at Lady-day, 1765. By the applica- l,^^\^^l'^ 
 tionof the furplus of the Loan duties, part of the principal was paid in 
 almofl: every fubfequent year. 
 
 In 1765, there was a great fcarcity of grain, and what was felt more 
 feverely by the lower ranks, a failure o( Potatoes. In confequence of the 
 report of a Committee of the Houfe of Commons, two a£ls were paflTed, 
 one to flop the diftillery for a certain time, the natural confequence of 
 which was a decreafe in the exclle ; and the other, to prevent the ex- 
 portation of corn. This laft, according to the fpeech of the Lord Lieu- 
 tenant, prevented the calamity of famine. 
 
 In the next fefllon of Parliament 1767, an additional 100,000/. was ^, •7^"-' 
 
 ' ' New Loan. 
 
 ordered to be raifed, and it was propofed to augment the army to 15,235 
 men : but owing to the heavy debt of the nation, and the fum obliged 
 to be borrowed, to defray even the ordinary expenfes, this meafure was 
 forced to be laid afide.;{: 
 
 In May 1769, 30,000/. had been borrowed, for which aii interefl ralfed'at* i 
 of 3I per cent, was ordered to be paid ; and for 100,000/. ordered to be Augmenu-, 
 borrowed to make good the deficiencies in the aids of feflion 1769, four 
 
 * See Irifh Commons Journals, 13 vol. 
 + It may not be amifs to mention in this place, (although not immediately connefled witji 
 the fubjefl) that at the opening of the feffion, the Lord Lieutenant took notice of the tumul- 
 tuous nfmgs of the people denominated I'Vhite Boys ; which for a long time lefifted all the ex- 
 ertions of Government to control, and whofe fpirit has not been eradicated, in as much as 
 the evil from whence they oiiginate has not yet been remedied — namely, the wretched, oppref- 
 fed, and itnpoveujhcd ftctte of the peafantry. '' 
 
 X See Coaimons Journals, v. 14, p. 471. 
 
 P 2 per
 
 io8 
 
 A SKETCH OF THE REVENUE 
 
 per cent, was given.* In this year the augmentation of the army took 
 place, which confiderably increafed the expenfe of the Military Eftablifli 
 ment ; and it was neceffary in the next feflion of Parliament (1771) to 
 New Loan, order 200,000/. to be borrowed to make good that expenfe. 
 
 Afcarcity of corn w^as experienced in 1770, and its effects fo alarm- 
 ing, that the Lord Lieutenant in his fpeech (26 Feb. 1771; took no- 
 tice, " that the high price of corn demanded attention, and the conti- 
 ♦* nuance and revival of fuch laws as experience had proved advanta- 
 " geous to the public."-j- 
 
 A new fyftem of raifing money for Government, was introduced in 
 the adminiftrationof Lord Harcourt ; but before we proceed to fpeak of 
 this, it will be neceffary to take a view of the fums raifed from the ac- 
 ceflion of his prefent Majefty. They ftand as follows, dating from the 
 time at which the intereft commenced : 
 
 I- 
 
 Amount 
 railed fince 
 J761. 
 
 In — 
 
 1761 
 
 Lady-day, 
 
 1762 
 
 Ditto — 
 
 1764 
 
 Michaelmas, 
 
 1766 
 
 May, -— 
 
 1769 
 
 Midfumrrier, 
 
 1770 
 
 Michaelmas, 
 
 
 Chriftmas, 
 
 1771 
 
 Lady-day, 
 
 1772 
 
 50,000 
 
 200,000 
 
 100,000 
 
 100,000 
 
 30,000 
 
 50,000 
 
 50,000 
 
 100,000 
 
 1 00,000 J 
 
 ! 
 
 At 5 per cent, but af- 
 terwards reduced to 4 
 
 at 4 per cent. 
 at3l 
 
 at 4 per cent. 
 
 Total 780,000 
 
 * In this feflion, 1769, the bill for granting the Loan duties was rejedled upon adivifion 94 
 to 71, and the Houfe refolved, " that the faid bill was rejedled becaufe it did not take its rife ia 
 " their houfe." The Commons of Ireland, although in general tenacious of this privilege, had 
 not exercifcd it with fo much warmth fince the reign of King William, in 1692. The Parlia- 
 ment was in confequence immediately prorogued, without completing the bufmefs of the feflion. 
 
 t The Speaker upon prefenting the money bills, 1771, fays : — " He hopes tliat the Com- 
 " mons will not only be intitled to his Majefl:y's countenance, and proteftion, but to an extenpon. 
 •* of their commerce, by which alone they can entertain any reafonable expedlation of being 
 "able, much longer, to fupport the expenfe of the prefent Eftablilhments. "——Commons 
 Journals, v. 15, p. ao2. 
 
 Brought
 
 AND FRANCES OF IRELAND. 109 
 
 I- 
 
 Brought forward — — 780,000 
 
 Addtothis, the amount raifed lafl j 300,00a At 5 per cent, after- 
 year of George II. ^ wards reduced to 4 
 
 jC.i,o8o,ooo 
 Dedu6l amount of the various 1 183,600 
 
 payments made. 
 
 { 
 
 Abfentee tax 
 
 Total of the funded debt at La-? £. 896,400 at 4 per cent, 
 
 dy-day, 1773. ' 
 
 The commencement of Lord Harcourt's government promifed much 
 advantage to Ireland, it had the fupport of fome very diftlnguifhed, and 
 popular chara6lers. The addition of a board of excife, created in the former 
 adminiflration was revoked, and a confiderablefaving made in confequence. 
 In the beginning of the feflion 1773 the very defirable offer of an Ab- 
 fentee tax was made on the part of Government, and what may feem 
 matter of afionifhment, rejected. It owed its fate perhaps more to the rejefted 
 having proceeded from Government, than to a due eftimate of its advan- 
 tages, or defeats. — It was propofed, " that a tax of zs. in the pound 
 *' fhould be laid upon the nett rents and annual profits of all lands, &c. 
 "in Ireland, to be paid by all perfons who (hould not adually refide in that 
 *' kingdom for the fpace of fix months in each year, from Chriftmas 
 *' 1773, to Chriftmas 1775." A meafure which might appear in fome 
 degree unfavourable to the interefls of England, could not with decency 
 be prefTed by the reprefentatives of an Englifh Government. They of- 
 fered it for the approbation of the Irifh Parliament, but left all their 
 connedlions at perfect freedom in deciding upon the queftion ; and ac- 
 cordingly, we find feveral of the fervants of the Crown voted againfl it. 
 Upon the diviiion* there appeared 102 for, and 121 againfl the tax. 
 
 In the fame feffion, 1773, it was propoied to raife the fum wanted, 
 being 265,000/. by annuities, with benefit of furvivorlhip, at 6 per cent. 
 
 * From the lifts publifhed of the divifion, it appears that the late Speaker (now Lord Pery) 
 Mr. Henry Flood, Mr. Brownlow, and Sir Lucius O'Brien, fupported the motion — and. 
 thatfthe prefent Speaker, Mr. ConoUy, Mr. .O'Neill, and Mr. Daly, oppofed it. 
 
 This
 
 no A SKETCH OF THE REVENUE 
 
 This fum was divided into fhares of loo/. each, and for every fhare one 
 life was allowed to be nominated. The lives were divided into three 
 clafTes ; firfl:, thofe of 40 years old, and upwards ; fecond, thofe of 20 
 3^ears, and upwards under 40 ; and third, thofe under twenty years. 
 No dividend of the interefl: arilingfrom the fhares of thofe who died in 
 each clafs was to be made, until it yielded a clear one half per cent, 
 among the furvivors ; and the increafe intereft never to be more than 
 the principal originally advanced by each fubfcriber. The remainder of 
 the interefl: as it occurred, to be applied to the credit of the nation. 
 This fcheme was held forth by the Secretary of the day, as a mafter- 
 piece in finance; as being little lefs than an adlual gain of To much, 
 without adding in the leafl to the debt, as the principal was never to be 
 Notconfi- refunded. And according; to this fallacious mode of arguinsr, thofe an- 
 Debt, '^^ nuities, becaufe irredeemable, are never taken into calculation as form- 
 ing part of the national debt of Ireland ; although at this time, above 
 thirteen years fince the fubfcription, if the nation was in a capacity to 
 redeem them, and the holders inclined to fell, they could be valued at 
 very little lefs than the original fum fubfcribed.* On the other hand, 
 looking to the time when they are to expire, no one can decidedly fay 
 at what period it Ihould be calculated. There is an inftance directly in 
 point, the life annuities granted in King William's reign, which affords 
 a very uncomfortable profpe£l. Thefe in i6g^, amounted to about 
 22,800/. and in 1782, after a period of near 90 years, there remained 
 8,027/. payable, being more than one third of the Original amount of 
 the annuities -.-f- Can any thing Ihort of a Century therefore be cal- 
 culated for their intire extinftion ? 
 
 The Ordinary Revenue for the five years ending at Lady-day 1772, 
 
 compared with the preceding.five years, had produced lefs by 106,621/. 
 
 Stamp Du- z^dA it was therefore propofed to s;rant flamp duties in order to 
 
 tiesgranted. J-** ^' + r r & r 
 
 raifethe fupply, and it was conh-dently promifed, that thefe would fo far 
 increafe the Revenue, as to be equal to the expenfes, when they had 
 
 * This part was written in 1786. 
 f See Sjr J. Sinclair's Hiflory of the Revenue, p. 364. 
 X See Report of the Committee of Accounts, Commons Journals, vol. 16, p. 222. 
 
 vmdergone
 
 encures. 
 
 AND FINANCES OF IRELAND. in 
 
 undergone the ceconom'ical reduElion then intended ; fo that the pernicious 
 praElice of running in debt would be no longer purfued. The pubhc ac- 
 counts of the next feflion clearly difplayed the fallacy of thofe promifes, as 
 the expenfes for the two years ending Lady-day, 1775, exceeded the 
 revenues by 247,797/. os. lold.* It therefore again became neceflary Another 
 to borrow, and the pernicious fyflem of a 'tontine, or annuities with °""'**' 
 furvivorfhip, was recurred to; i 75,000/. being raifed upon terms fimilar 
 with the former.-f- 
 
 In 1777, ^^^ expenfes having amounted to above 80,000/. more than ,-,_,^ 
 the R.evenuc, 166,000/. was ordered to be borrowed ; this however was J;°?-" ^y 
 raifed in the old manner upon debentures at 4 per cent. J 
 
 In March 1778, on account of the French having united their arms 1778 
 with thofe of the revolted Colonies in North America, 300,000/. was or- 
 dered to be raifed by a Tontine at: 6 per cent, however, fuch was the ^ ^ew 
 f^ate of public credit at the time, and the difficulty of raifuig money, Tomme 
 that it could not be procured even at a rate fo high, and the terms were 
 obhged to be enlarged to 7I per cent. This circumftance clearly proves 
 the affertion of a moft refpeftable author, that it is even queftionable, 
 whether in time of peace, money can be raifed in a favourable manner 
 uponlife annuities; but, fays he, " there can be no doubt that in time of 
 
 * See Journals, vol. 17, p. 148. 
 
 t In addition to the difadvantages arifing from this mode of borrowing, there was one 
 almoft peculiar, and highly diftreffisg to Ireland. The greateft part of the fubfcription being 
 made abroad, not only the expenfe of agency was incurred for payment of the annuities in 
 London, but, what was infinitely worfe, the amount of thofe annuities being remitted out of 
 the kingdom, became an additional drain of its fpecie, and thereby an increafe of the evil 
 arifing from abfentees. 
 
 X The Speaker, in his fpeech upon prefenting the money-bills, 24th December, 1777, 
 fays, " The Commons, however, difappointed in their hopes, that the large fums which 
 " have been raifed to difcharge the debts fucceflively incurred, and the great addition of 
 " taxes which have been impofed to prevent any future deficiency, would have proved efFedual 
 " for thofe purpofes, have now made provifion for a new arrear of 166,000/. which tbey 
 " could not accomplifh without a Loan : to pay the intereft of which they have been obliged 
 " to engage tlie fcanty remnant of the former Loan duties: in this they have confidered 
 " more the honour of his Majefty's government, than the ability of the nation." Commons 
 Journals, vol. 18, p. 324. 
 
 •' war.-
 
 iia A SKETCH OF THE REVENUE 
 
 " war, It is impoffible for the public to make any tolerable bargain witK 
 " money lenders, founded upon any uncertain contingency."* 
 1779, So deficient was the Revenue, and fuch the exhaufted flate of the 
 
 from'j^ng- Trcafury in May, 1779, that 50,000/. was obliged to be remitted from 
 land for the £ngiand for fublirtence of the army, and other military purpofes. 
 
 The years 1778 and 1779 were produftive of a great plenty of 
 corn ; but (according to the Author of Letters on the Commercial Re- 
 ftraints of Ireland) " the manufafturers were not able to buy, and 
 " many thoufands of them were fupported by charity ; the confequence 
 *' was, that corn fell to fo low a price, that the farmers, in many 
 " places, .were unable to pay their rents, and every where under great 
 " difficulties."t 
 
 At the meeting of the Parliament in October, 1779, the fituatlon of 
 GreatDe- the country was truly alarming : the Revenue had declined in the two 
 venue? ^' years ending at Lady-day, I 779, near 220,000/. from the produce of 
 the two preceding years. It was moved by Mr. Grattan, and carried 
 upon a divifion (i 70 to 47) " That at this time it would be inexpedient 
 *' to grant new taxes ;" j: and as the only means of increafing the Revenue 
 Supply was by an enlargement of trade, it was refolved to grant the fupply for 
 £0^6 months. o"ly fix months, with a view to the obtaining that enlargement. At 
 this period it was, that the expedient of a Lottery to aid the raifing of 
 the Loan was reforted to for the firfl. time in Ireland. 200,000/. being 
 wanted, a Lottery confifting of 42,000 tickets was propofed. Fdrty 
 thoufand of thofe were paid for at 5/. each, and one ticket given as a 
 douceur to every fubfcriber for twenty : " Debentures bearing intereft 
 at 4 per cent, for 210,000/. were ordered to be made out for the pay- 
 ment of the prizes. Thus 10,000/. in the 4 per cents, was paid for 
 this Loan, exclufive of the charges of drawing, &c. which muft upon 
 the whole be confidered as a good bargain for the public ; as they in fadl 
 paid only 4^ per cent, for the fum actually received. 
 
 • Sec Sir John Sinclair's Hiftory of the Revenue, p. 347. 
 t See Commercial Reftraints of Ireland Confidered, p. 77. 
 X See Commons Journals, v, 19, p. 123. 
 
 It
 
 AND FINANCES OF IRELAND. ii- 
 
 It being neceflary to borrow 140,000/. more, Treasury Bills, for 
 the firft time, were ordered to be ilTued, at an intereft of three-pence 
 per day for each 100/. being 4/. 'i is. ^J. per cent, per annum.* 
 
 In 1780, feveral petitions were prefented, praying that an immedi- 
 ate attention might be paid to the expenditure of public money, and 
 fuch retrenchments take place, as fliould prevent the ruinous effects of 
 a national bankruptcy. 
 
 Upon the extenfion of the Colonial Trade to Ireland, the fupplies Colony 
 
 1 /• 1 1 1 /- /- 1 Trade grant- 
 
 Were granted for a year and half further, and 260,000/. ordered to be ed. 
 
 raifed upon Treafury-bills, bearing intereft as before, or by a Lottery, 
 
 as the Lord Lieutenant fhould direft.f It being neceflary to cancel De- ^^*^' ^°^'^ 
 
 bentures, which had been ilTued for 65,000/. part of the 166,000/. 
 
 raifed laft feffion of Parliament, it was ordered, that a fubfcription 
 
 fhould be opened for Treafury-bills to the amount of 65,000/. at the 
 
 fame rate as the former. + 
 
 In 1 78 1, notwithflanding the extenfion of trade, and the new Addi- ,. '^^i. 
 ' . . ° ^ ' New Loan. 
 
 tional Duties granted in the lafl feflion, the expenfes of the Eflablifh- 
 ments, &:c. for the two years ending at Lady-day, exceeded the produce 
 of the Revenue by above 480,000/. 300,000/. was therefore ordered 
 
 * See note, p. 80. 
 
 t The Speaker, in a very remarkable fpeech, upon prefenting the bills of fupply, fays, 
 " That the Commons have," notwithftanding the poverty and diftrefs of the nation, 
 " granted much larger fupplies than in any former feffion : They have borrowed 610,000/. 
 " to difcharge the arrear of the Eftablifhments ; and, in order to provide aga'injl any future 
 " deficiency, heme made an addition to the Revenue, eftimated at above 150,000/. a year." 
 Commons Journals, vol. 19, p. 391. 
 
 X Towards the conclufion of this feffion, a motion was made by a Right Honourable 
 Baronet, " That as often as the furplus of the Loan Duties fhould amount to 10,000/. the 
 " fame fhould be laid out in the purchafe of Loan Debentures." This was negatived, upon 
 a divifion, 66 to 26. It appears, that the Secretary of the day (Sir Richard Heron) and Mr. 
 Grattan, were tellers for the majority, (See Commons Journals, vol. lO, p. 364,) which 
 would induce the fuppofition, that the latter oppofed a motion which in facSl had his fupport. 
 The circumftance arofe from Mr. G. entering into converfation with one of the majority 
 when the doors were fhut for the divifion ; and the Speaker jocofely took the occafion of 
 naming him Telkr, in conjundlion with one whom he aiStively oppofed. 
 
 Q^ to
 
 1 14 A SKETCH OF THE REVENUE 
 
 to be raifed as follows : 260,000/. at 4 per cent, and the remaining 
 40,000/. upon Treafury bills as before.* 
 
 la confequence of the repeal of the 6 Geo. T. [Britifh] the modifi- 
 cation of the Law of Poynings, &c. the Commons of Ireland, in 
 Mpney vot- teftimony of their gratitude, voted 100,000/. as a bounty for ra'fing 
 men, twenty thoufand fcamen ; and at the fame time, 50,000/. to Mr. 
 
 and for Mr. Grattan for his fervices. Thefe fums were ordered lo be raifed by 
 Treafury-bills. 
 '783- la 1 783, the Revenue ftill continued to be unequal to the expenfes, 
 
 and 300,000/. was ordered to be borrowed towards fupplying the defi- 
 ciencies ; alfo 50,000/. which was to be advanced as a loan to the 
 luidertakers of the Grand Canal, tipon fccurity given; and 25,000/. as 
 a loan to Captain Brook, to fupport and employ the manufa6lurers by 
 him eftabliflied in the cotton line, upon his giving fecurity for paying 
 the intereft half-yearly mto the Treafury, acd the principal at Lady- 
 day, 1794. Thefe fums were to be raifed upon Debentures, or Trea- 
 fury-bills, aided by one or more Lotteries, at the difcretion of the Chief 
 Governor. 
 Dkto ^'^ ^7^5^ *^^ expenfes ftill kept above the Revenue, and 165,000/. 
 
 was ordered to be borrowed to pay off the Treafury-bills which became 
 current at the receipt of the Exchequer; alfo, 200,000/. towards fup- 
 plying any deficiency in the aids. 150,000/. of this fum was raifed 
 upon Debentures at four per cent, the remaining 50,000/. upon Trea- 
 fury-bills, at ^d. per day. 
 
 * 111 this feflion an a£l pafTed (21 and 22 Geo. III. c. 16.) for eftablifhing a Bank, by 
 the name of The Governor and Company of the Bank of Ireland. The fubfcribers to it 
 were to pay in 600,000/. eitlier in cafli, or Debentures, at 4 per cent, which were to be 
 taken at par, and confidered as money. This fum was to be the Capital Stock of the Bank, 
 and tlie Debentures to tliat amount, wlic'n received, were to be cancelled by the Vice- 
 Trcafurers. For tliefe, an annuity of 24,000/. was to be paid to the Company, being equal 
 to the interefl: payable upon faid Debentures. Said Stock to be redeemable at any time, upon 
 twelve months notice, after the iirft January, 1794. 
 
 By
 
 AND FINANCES OF IRELAND. 115 
 
 By the foregoing ftatement, it appears, that fince the fyftem of 
 raifing money upon Tontine Annuities has been introduced in 1773, 
 there has been raifed in that mode — — — jT. 740,000 Amouat 
 
 Upon Treafury-bills fince 1779 — — 1,030,000 "''^'y'"'^^^ 
 
 Upon Debentures at four per cent, fince 1773 — — 636,000 Geo. 3. 
 And upon Debentures from his Majefty's Accelfion to 1 773 
 
 (Seepage 108) — — — — — 780,000 
 
 So that the whole amount borrowed from the Accefiion of 
 
 his Majefly till Lady-day, 1785, was — — jr.3, 186,000 
 
 But as a great part of this fum has been difcharged out of the furplus 
 of the Loan duties ; and alfo, a confiderable portion of it, being money 
 borrowed to pay off Treafury-bills as they became due, it will be necef- 
 fary to fiate the debt as reported by the Committee of Accounts, fef- 
 
 iion 1786. 
 
 0^2 ■ STATE
 
 Ii6 
 
 AND FINANCES OF IRELAND. 
 
 .785. 
 
 State of 
 Debt. 
 
 STA-TE OF The debt of IRELAND, 
 As reported by the Committee of Accounts, Seflions 1 786. 
 
 The Principal due upon Debentures at Lady-day, 
 
 1764 — — — — — — 927,600 o o 
 
 There were ilTued at Michaelmas, 1784, to dif- 
 
 charge Treafury-bills — — 155250 o o 
 
 Making together 942,850 o o 
 Difcharged at Michaelmas, 1784 — jr.40,860 
 at Chrirtmas, 1784 — 11,070 
 
 51,930 o o 
 
 Principal remaining due upon Debentures, at Lady- 
 day, 1785 — — — — — 890,920 o o 
 Due upon Treafury-bills, Lady-day, 1784 — 604,025 o o 
 Iflued in April, 1784, in fuch bills — — 25,000 o o 
 Ditto at Midfummer, 1 784, to replace bills payable 
 
 that day — — — — — 138,900 o o 
 
 Alfo a further fum of — — — — 100,000 o o 
 
 And at Chriftmas a further fum of — — 100,000 o o 
 
 Making in the whole 967,925 o o 
 There was paid at Midfummer, 1784, 14,000 o o 
 And alfo on Treafury bills, payable 
 
 Midfummer, 1783, 5, and 6 — ^Ay3^3 6 8 
 
 154.383 6 8 
 
 Principal remaining due in Trealury-blUs, at I^ady- 
 
 day, 1785, ^ _ _ >_ ^ ^.813,541 13 4 
 
 Brought
 
 AND FINANCES OF IRELAND. it; 
 
 Brought fonvard Principal due at Lady-day, 1785, £. s. d. 
 
 upon Debentures — — — — 890,920 o ' o 
 
 Ditto upon Treafury-bills — — — 813,541 13 4 
 
 Add Principal of Cancelled Debentures, forming 
 
 the Bank Capital — — — — 600,000 o o 
 
 Total Principal of the Funded Debt due at Lady- 
 day, 1785 _ _ — — , —2,304,461 13 4 
 
 Add thereto the intereft due upon 
 
 Treafury Bills and Debentures 39,437 2 Sf 
 
 Life Annuities and Bank Annuities 17,938 8 0% 
 
 Total Principal, Intereft, and Annuities — 2,361,832 4 i* 
 
 Againft which is to be applied, 
 
 f Upon Loan Duties in the 
 
 Balances^ hands of Vice Treafurers 147,857 17 3! 
 
 (In the Colle6lors' hands SSilSo ^ '°^ 
 
 Excife in the courfe of colledion 1,190 2 o 
 
 204,801 I 3 
 
 Total Principal and Intereft of the Funded Debt 
 
 at Lady-day, 1785 — — — — 2,157,031 2 11^ 
 
 PRODUCE
 
 ,j8 ' A SKETCH OF THE REVENUE 
 
 PRODUCE OF THE REFENUE SINCE 1785, 
 
 STATEMENT OF THE PRESENT DEBT, 
 
 jiND PLAN FOR REDEEMING IT. 
 
 HAVING traced the various Loans which compofe the Funded Debt 
 of Ireland, from its origin to Lady-day 1 785, and having in page 90, given 
 a ftatement of the Revenue as it flood at that period, we Ihall now pro- 
 ceed to lay before the Reader, a diflindl account of the produce of the 
 Revenue for each year, fince the addition of the duties granted for 
 equalizing the income with the expenfe ; and point out the fteps taken 
 in every feffion for the reduftion of the debt. 
 
 In the feflionof 1786 no addition was made to the Funded-debt ; but 
 part of the Treafury-bills becoming payable in the courle of the year, 
 the fum of 183,700/. was diredled by the Loan a£l to be raifed on 
 Debentures for their difcharge. 
 
 FIEJF OF THE ACCOUNT OF IRELAND, 
 For the Year ending Lady-day, 1786. 
 
 Grofs produce of the Hereditary Revenue — 642,678 11 o 
 
 Ditto — — — Additional Duties — 596,191 13 2I 
 
 Making together the Ordinary Revenue 1,238,870 4 2^ 
 
 Grofs produce of the Stamp Duties — — 547381 3 io| 
 
 Poft-Office Revenue — 42?44o 16 6 
 
 Appropriated duties 247,263 i 9^ 
 
 Grofs Total jr.1,582,955 6 3I 
 
 Deduft amount of Drawbacks on goods exported, &c. 57*839 i o 
 
 Nett fum raifed upon the fubjeds of Ireland, inde- 
 
 pendant of local taxes — . — — — 1,525,116 5 3I
 
 AND FINANCES OF IRELAND. 
 
 119 
 
 Brought forward nett fum, &c. — — 1,525,116 5 3I 
 
 Deduct the various expenfes of management, pre- 
 
 — — — 373,221 7 7I 
 
 miums, &c. 
 
 Clear amount which pafles into the Treafury 
 Add Poundage, and Pells Fee — — 
 
 4s. tax upon Salaries, Penfions, &c. 
 
 Cafual receipt at the Treafury — 
 
 — 1,151,894 17 8| 
 
 — 29,077 6 5I 
 
 — 13,856 18 2| 
 — 986 19 zf 
 
 .Amount iffuable from the Treafury — — 1,195,816 i 6i 
 
 Dedu£t nett produce of the Appropriated Funds 218,970 14 8^ 
 
 Nett fum applicable to the current expenfes — 
 
 Nett charge of the Civil Lift for the year ending 
 Lady-day, 1786 — — — — 
 
 Ditto MiUtary Lilt — — — — 
 
 Ditto Extraordinary Charges, being the pay- 
 ments purfuant to acl of Parhament, and 
 King's-letters ; Exceedings on the heads of 
 Concordatum, Military Contingencies, and 
 Barracks ; Prizage, Bounties to the Linen 
 Manufafture, and Allowances to the Com- 
 miflioners of Public Accounts ■ — — ^ 
 
 Total amount of expenfes for 1786 — • — 
 Deduft the fum applicable to payment thereof — 
 
 X.976,845 6 II 
 
 193,272 9 III 
 504,320 16 io| 
 
 385,400 18 II 
 
 1,082,994 5 9 
 976,845 6 II 
 
 Deficiency of the Unappropriated Revenue to an 
 fwer the current expenfes — — 
 
 106,148 18 ID* 
 
 ** This deficiency is the fame as voted by tlic Committee of Accounts. See their Report 
 in feffion 1787. 
 
 Upon
 
 lio A SKETCH OF THE REVENUE 
 
 Upon a comparifon of this account with that prefented for the year 
 preceding, there appears an increafe in the produce of the Hereditary 
 Revenue over that of 1785, of 39,543/' 4-f' <)id: but it is to be recol- 
 lefted, that the produce of 1785 fell confiderably fhort of the year 
 ending Lady-day, 1784; and, in fa^Sl, that the Hereditary Revenue 
 for 1786 produced lefs than that of 1784, by 17,147/. 13^. %id. How- 
 ever, the account of the Cujioms Outwards demonftrates that there 
 was an increafe in the trade of Ireland, as the duties arifing on that 
 head for 1786 exceeded thofe of 1785, by 1678/. 5J. %ld. and thofe of 
 
 1784, by 4709/. 10/. 9W. The principal increafe o*" receipts of 
 1786 arofe from the Additional Duties, which produced 176,463/. lis. 
 old. more than in the preceding year, and muft be attributed chiefly to 
 the duties laid on in the lafl feffion of Parliament. 
 
 The total increafe in the produce of the Ordinary Revenue for the 
 year ending Lady-day, 1786, over that of the former year, was no lefs 
 than 229,540/. 5/. 6ld. yet notwithftanding this increafe, the deficiency 
 in the Revenue to anfwer the current expenfe of 178-6 was within 
 16,152/. 14;. ii5^. of the deficiency of 1785; a circumftancc which 
 arofe from the increafe of expenfes in 1786, which exceeded thofe of 
 
 1785, by 160,641/. 13J. 4^.* 
 
 Notwithftanding the receipt at the Treafury fell (hort of difcharging 
 the current expenfes of 1786, it was not deemed necefl'ary to add any 
 thing to the Funded-debt by a new Loan. 
 
 The Additional Duties were continued (with a few modifications) as 
 laid on in the preceding feffions. 
 
 In this feffion, 1787, Government fecurities, both Debentures and 
 Treafury-bills, had, for fome time, from the liability of Public 
 credit, and the profpe6l of not adding to the Funded-debt, borne very 
 high prices: The former, from being 88, (the price at which Bank 
 capital was bought) had got up to par ; and the Treafury-bills, ac- 
 cording to their date, bore in general a premium. It was therefore 
 determined by Government to try the experiment of reducing the inte- 
 
 * A confiderable part of the increafed expenfe was incurred by the great public buildings 
 then carrying on. The bounties on manufaftures alfo made a large portion of it. 
 
 reft
 
 AND FINANCES OF IRELAND. izi 
 
 reft on a part of the Public Debt wich the afliflance of a Lottery of 
 40,000 tickets. 
 
 The terms which were agreed upon, and wHlch were carried into^r- 
 efFe£t by the Chancellor of the Exchequer, were as follow : 
 For fubfcribing to 2000 Debentures of looL each, at 3^ /^. 
 
 per cent, making — — — — — 200,000 
 
 And 1000 Trealury-bills, at ziJ. per day, being 100,000 
 
 To grant a Lottery of 40,000 tickets, at 5/. each, (the 
 
 full amount of which to be paid in prizes by Debentures, 
 
 bearing, interefl at 32 per cent..) — — — 200,000 
 
 £.500,000 
 
 This fum was applied in the difcharge of 4000 Debentures, at 4 per 
 cent, each; and 1000 Treafury-bills, bearing 3^/. per day. 
 
 By this proceeding, a reduction was made of i per cent, upon 
 400,000/. capital of Debentures, or 2000/. per annum, which was 
 equal to difcharging the intereil: upon a capital of 50,000/. at 4 per 
 cent, or 53,143/. 6s. id. at 3!. And the redudion of intereft on Trea- 
 fury-bills, amounted to 760/. Ss. 4^/. being equal to the intereft of 
 16,666/. 13/. 4^/. at 3^/. per day, or 20,000/. at ziJ. And, confe- 
 quently, the whole of the reduction was fufficient to difcharge the in- 
 tereft of 66,666/. 1 3/. 4<^. at the cAd rate of 4 per cent, and ^J. per 
 diem, or of a capital of 73,143/. 6s, %d. at the reduced rates. 
 
 The fubfcription was a clofe one, and the Contratflors had a confi- 
 derable profit. It was calculated that they fold the Lottery at 6/. i os. 
 
 per ticket, yielding a nett lum of — — j^.6o,ooQ 
 
 The Treafury-bills were fought for at par. 
 And the Debentures at 90, which upon 2000 was only a 
 
 lofs of — — — — — — — 10,000 
 
 Confequently left them gainers to the amount of — 50,000 
 
 Provided none of the tickets lay on their hands, as was fuppofed to be 
 the cafe. 
 
 a As
 
 Ill A SKETCH OF THE REVENUE 
 
 As the bargain turned out fo favourable to the Contr-adlors, it was 
 the opinion of fome individuals, that it would have been better for Go- 
 vernment to have made a profit of 50,000/. which, it was afierted, 
 might have eafily been done by the Lottery ; and with it to have dif- 
 charged fo much of the 4 per cent. Debentures, without attempting 
 to lower the rate of intereft : By this means there would certainly be 
 50,000/. lefs of capital to pay, whenever the Loan-funds fhould enable 
 the nation to difcharge its debt. 
 
 The difficulty, however, of difpofing of an open Lottery to advan- 
 tage, the poffibility of the whole not being purchafed from Govern- 
 ment, and yet a difproportionate part of the prizes fold, may, perhaps 
 more than counterbalance any diladvantages attributed to a clofe Lot- 
 tery. 
 
 Upon the whole, the fucccfs of the experiment certainly not only 
 jnftified, but refleded credit on Government for their condud in the 
 bufiuefs. 
 
 yiEM^
 
 AND FINANCES OF IRELAND. ,33 
 
 VIEW 
 
 OF THE 
 
 ACCOUNT OF IRELAND, 
 
 For the Year ending Lady-day, i']^'j% 
 
 R 2 VIEW
 
 1*4 A SKETCH OF THE REVENUE 
 
 VIEPF OF THE ACCOUNT OF IRELAND. 
 For the Year ending Lady-day, 1787- 
 
 Grofs produce of the Hereditary Revenue 
 Ditto — — — Additional Duties 
 
 Making together the Ordinary Revenue 1,183,802 7 9I 
 
 ■Grofs produce of the Stamp Duties — — 49,983 19 61 
 
 Poft-Office Revenue — 44,336 12 ii| 
 
 Appropriated duties ■ 231,475 12 o| 
 
 ^• 
 
 s. d. 
 
 ■ 630,471 
 
 I 61 
 
 ■ 553^33^ 
 
 6 2| 
 
 Grofs Total jC'^'5°9»598 12 3I 
 Deduct amount of Drawbacks on goods exported 99,186 15 8| 
 
 Nett amount raifed upon the Subjects of Ireland, 
 
 independant, of local taxes — — — 1,410,411 16 61 
 
 Dedu6l the varJous expenfes of management, &c. 401,605 14 4I 
 
 Clear amount which pafTes into the Treafury — 1,008,806 2 2 
 
 Add Poundage, and Pells' Fee — — ■ — 25,196 8 i 
 
 4$. tax on Abfentees nett — — 6,308 9 4I 
 
 Cafual receipt at the Treafury ■ — — 3,442 9 3! 
 
 Amount iffuable from the Treafury — ■ — i?o43?753 8 i\\ 
 
 Dedu<£l nett produce of the Appropriated Duties 175,796 15 4f 
 
 Nett fum applicable to the current expenfes of the 
 
 year — — — — — — 867,956 13 6 = 
 
 CURRENr
 
 AND FINANCES OF IRELAND. 12J 
 
 CURRENT' EXPENSES OF IRELAND, 
 For the Year ending Lad}' Day, 1787. 
 
 Nett charge of the Civil Lift — — ■ — 197,727 6 i| 
 Ditto Military Lift — — — — 501,289 8 ;§ 
 
 Ditto Extraordinaries, Civil, and Military — *348,992 3 i 
 
 Total expenfe for the year 1787 — — 1,048,008 17 10^ 
 
 Dedu£l the fum applicable to the difcharge thereof 
 
 (per contra) — — — — — 867,956 13 61 
 
 Actual deficiency in the Unappropriated Revenue to 
 
 anfwer the current expenfes — — — 180,052 
 
 * The above account of Extraordinaries is lefs tlian tiiat returned to Parliament by the 
 Accomptarvt General, by 184,228/. 17/. iij^, which is compofed of 160,000/. paid as Lottery 
 prizes, 20,000/. granted to the militia, but not called for, and 4,228/. 17J. iilrf". dircifled to 
 be paid out of the duties appropriated to encourage tillage, and placed to the account of the 
 Revenue at large. All agreeable to the Report of the Committee of Accounts, Journals, 
 vol.25, Appendix ccclxxviii. as is the di:6ciency above ftatcd. Vide Report. Ibid. 
 
 Thi 
 
 ns
 
 ,28 A SKETCH OF THE REVENUE 
 
 This view of the account for 1787 appears much more vmfavourable 
 than that prefented for 1786. The Hereditary Revenue having de- 
 creafed 12,207/. 9^' 5'^^' ^'^'^ ^^^'^ Additional Duties no lefs than 42,860/. 
 6s. I lid. making the whole decreafe ou the Ordinary Revenue above 
 55,000/. 
 
 The Stamp Duties, and Pofl-Office Revenue, alfo fell confiderably 
 fhort of the produce of the preceding year ; but this defalcation in Re- 
 venue w as attributed, in a great degree, to accidental circumftances, 
 and not to any caufes of probable continuance. On the great article of 
 fugars, the duties produced 40,000/. lefs than in the former year, owing 
 . to the failure of crops in the Wefl- Indies ; added to this, the importa- 
 tion of rum funk almoft to nothing. 
 
 There was, however, an increafe of 4,119/. 19J. 6d. in the duties 
 on Cufloms Outwards, which combined with the circumftance of a 
 large increafe in drawbacks ou goods exported, and the bounties paid 
 on thofe of home manufa6lure, clearly proved an augmentation not 
 only of the foreign commerce, but an increafe in that moft defirable 
 object: — the produce of domeflic labour. 
 
 We cannot, however, avoid remarking a circumflance unfavourable 
 to Ireland, appears in the amount of the public expenfes of 1787, 
 which were greater than thofe of 1786, by 73,903/. 5/. ^id. although 
 that year had confiderably exceeded the preceding. This increafe was 
 accounted for, in fome meafure, by great public buildings going for- 
 ward ; the expenfes of profecutions, fpecial commiffions, and fending 
 down a body of troops in confequence of an infurreftion in the South ; 
 the exceeding upon the article of Forage alone was ftated at 1 4,000/. 
 The only confolatory reflexion on this review was, that many of thofe 
 expenfes were not to be expected as likely again to occur. Indeed, 
 combining all the incidental circumflances of this year's accounts, which 
 appeared moft unfavourable, they were not fufficient to induce any 
 addition being made to the Funded Debt. 
 
 The trial made by the Chancellor of the Exchequer for lowering the 
 intereft on Debentures and Teafury -bills having produced the deiircd 
 {aving, a circumftance which he attributed chiefly to the Lottery being 
 
 a clofe
 
 AND FINANCES OF IRELAND. 127 
 
 a clofe one ; the plan for reducing the intereft on the National Debt, he 
 profefTed, flill continued his objeifl, and he \\ as inclined to confider 
 Lotteries as the beft means for producing that effe£l. Having had 
 communication with the moneyed people in both kingdoms, he leleifled 
 that propofal which he confidered beft, and fubmitted it to Parliament. 
 This offered to lend the Public 400,000/. at 3I per cent, in order to 
 pay off a like fum at 4, and thus make an annual faving in intereft of 
 2000I. per annum ; aUb, to take all the Treafury-bills becoming pay- 
 able in 1788, being 238,090/. at the reduced rate of 21J. per diem, 
 which would make a further fa vin 2; of 18 16/. In addition to thofe 
 advantages, the offer went further; that if Government would give 
 two Lotteries in different years, the Subfcribers would reduce the 
 whole of the intereft on Loan Debentures to 31 per cent, and upon the 
 Exchequer-bills to 2|</. per day, which would make an annual faving 
 of 8998/. being 4591/. upon Debentures, and 4407/. upon Exchequer- 
 bills. 
 
 Thele propofals, as being the beft offered to the Chancellor of the 
 Exchequer, were, after fome debate, adopted by Parliament. 
 
 It was objected, that the making a bargain for a fecond year was a 
 novel idea in finance ; that Government fhould wait to fee the effect 
 of the firft year, and according to the advantages derived by the Con- 
 tradtors, make a better bargain for the Public in the next. But it 
 was natural to infer, that as the bargain for this year might not turn 
 out fo profitable as predidled, the terms of the fucceeding year would 
 be depreciated to the Public ; which fairly done away this objeflion. 
 The moft plaufible argument againft this plan was, that the holders of 
 the prefent fecurities under Government, a numerous body, many of 
 them widows, orphans, and people in the decline of hfe, whofe pro- 
 perty was chiefly invefted in thofe funds, would not only fuffcr a di- 
 minution in their income, but lie at the mercy of the Contractors to 
 take the new 3 1 per cent. Debentures at what price they chofe to lay 
 upon them. It was urged, that they fhould have the option of 
 changing their 4 per cent. Debentures for thofe at3f, and receive the 
 difference which was allowed the Contradors by the Lottery, being 
 
 12/.
 
 liS A SKETCH OF THE REVENUE 
 
 12/. 10/. per cent. In anfwer to this, it rtiould be confulered, that beride» 
 the delay and difficulty of obtaining the 4 per c<.nt. Debentures from the 
 numerous holders, the a6lual advantages of having large fums paid into 
 the Treafury on cerrain fixed days, as agreed upon by the Contractors, 
 would be abfolutely lofc to the Public, bv changing the Debentures 
 with each individual holder. It was alfo urged, that no confideration 
 fhould have been made to the Contractors for taking the Treafury-bills 
 at zid. as they were eagerly fought for at par, and very foon bore a 
 premium : but it was very ju lily objected to this, that it would appear 
 an arbitrary flep in the Legiflature to force the national creditors to take 
 new bills at zld. for what had borne ^d. per day, and which, according, 
 to the a6l by wliich they were conftituted, were to be received as fpecie 
 at a certain period. The idea that the 3I per cent. Debentures were 
 rapidly purchafed at above 90, and the tickets at 7/. was likewife ob- 
 jefted as a flrong argument, that a much better bargain might be made 
 for the Public. It was however to be confidered, that the Contractors^ 
 who took all polhble rilk, and were bound to make fuch large pay- 
 ments into the Treafury, before they could turn their tickets into cafh, 
 fhould have the probability of gain to compenfate their lofs of intereft, 
 and trouble in the negociation. But above all, it was worthy of re- 
 mark, that thofe arguments were urged, after that bargain had been 
 clofed ; which the Chancellor of the Exchequer folcmnly averred he 
 had felected from the great number of propofals made, as the beft and 
 moft advantageous to the Public : and, in fact, the objeftions flowed 
 principally from thofe who had been difappointed by their propofals 
 being rejefted, and who came forward with complaints, which they had 
 in their power to have prevented by making better offers than thofe 
 which were accepted. 
 
 It fhould be noticed here, that there was an apparent addition to the 
 debt made in this feflion, as Parliament ordered 10,000/. (which was 
 granted to the Commiflioners of Ports and Harbours) to be raifed at 
 4 per cent, and is the only fum which now flands at that rate of intereft. 
 
 In this fefTion, the Chancellor of the Exchequer, purfuing the idea 
 fi)rmerly thrown out by a Right Honourable Baronet, propofed a bill 
 
 for
 
 AND FINANCES OF IRELAND. 129 
 
 for reducing interell from 6 to 5 per cent. The bill was warmly, and 
 very ably debated iu the Houfe of CommonSj where it palled, upon a 
 divifion, 94 to 61, but was rejetfled by the Lords. 
 
 In debating this bill, the ftrongefl and befl founded argument was 
 urged againfl the bargain for the two Lotteries, which threw the new- 
 Debentures and Treafury-bills into the hands of the Contradors, 
 as it would give them fuch a decided advantage in the difpofal of 
 what they had agreed for, when interelt flood at 6 ; and which mufl 
 of courfe rife confiderably in value when intereft fhould be reduced to 
 5 per cent, confequently much better terms might have been made for 
 the Public, if the general reduction of intereft had taken place prior to 
 reducing the funds. 
 
 In anfwer to this, it was juft to obferve, that although the Chan- 
 cellor of the Exchequer might have had the rcdudion of intereft in 
 contemplation when he accepted the propofal, yet, as Government 
 confidered this a great national objedl, in which the country fhould be 
 left to itfelf, without their interfering at all in it, and confequently 
 that the fuccefs of the meafure was uncertam, a good deal of the weight 
 of this objeftion muft be removed. Indeed, the event juftified this rea- 
 foning, as the bill for redu6tion of intereft was loft in the Houfe of 
 Lords, where it might be fuppofed that the influence of Government 
 would prove decifive, if exerted in its favour. 
 
 It is neceflary to obferve, that in this fellion an arrangement took, 
 place refpedling the army, which caufed fome addition to the expenfc 
 of the Military Eftablifhment ; but at the fame time modelled the army, 
 from being a certain number upon paper, to the full complement of 
 effedive men. The augmentation of 1769 fixed the number at 12,000 
 for home fervice, and 3235 for guarding the Britifh pofTeffions abroad. 
 The new arrangement was neceffary, in order to form the army on the 
 Englifh model, which increafed every regiment from eight to ten 
 companies. The grofs increafe was 500, being 140 to fupply the 
 deficiencies of laft year, and 360 now added. Befides this, the praflice 
 of allowing two men's pay to each company of infantry, without 
 having any cxifting men, was, by the new regulation, to be changed ; 
 
 S za
 
 i^o A SKETCH OF THE REVENUE 
 
 an allowance made to the officers in compenfation for thofe two men's 
 pay, and the acflual number kept up ; by which an addition of 454 men 
 would be made, making together 954. 
 
 The recruiting fervicc, which always caufed a deduction of 2000 men 
 from the army, was propofed to be carried on in futureby adiftincl fund, 
 which would enable Government to keep 1000 nearer the numbe'r; 
 and by this means there would be, upon the whole, an increafeof 1954 
 men. The increafe of expenfe on the Military Eflablifhment, by this 
 new arrangement, was calculated at 30,062/. There was, however, a 
 further expenfe, for making good to the officers of cavalry the lofs they 
 fhould fuftain by the new regulations, amounting to 25,000/. which 
 Government intended to make up by three annual payments. 
 
 For the particulars of the New Efbblifhment, fee Appendix, No. 6. 
 
 VIEW
 
 AND FINANCES OF IRELAND. m 
 
 
 
 VIEW 
 
 OF THE. 
 
 ACCOUNT OF IRELAND, 
 
 For the Year ending Lady-day, 1788. 
 
 S 2 FIEl'r
 
 i3t A SKETCH OF THE REVENUE 
 
 iTEJV OF The account of Ireland 
 
 For the Year ending Ladj-day, 1788. 
 
 Grofs produce of the Hereditary Revenue — 683,005 5 2|- 
 
 Ditto — — — Additional Duties — — • 608,858 4 41 
 
 Making together the Ordinary Revenue 1,291,863 9 6f 
 
 Grofs produce of the Stamp Duties — — 57>i72 o 41 
 
 Port Office — — 44,268 13 I 
 
 Appropriated Duties — 252,651 i 5I 
 
 Grofs Total ^.1,645,955 4 6f 
 Dedud amount of Drawbacks on goods exported 103,611 i 8| 
 
 Nett amount raifed upon the fubjefts of Ireland, 
 
 independent of local taxes — — __ 1,542,344 2 pf 
 
 Dedudl expenfe of management, premiums, &c. 426,633 7 6f 
 
 Clear amount which paflTes into the Trcafury — 1,115,710 15 ^ 
 
 Add Poundage and Pells' Fee — — — 29,338 16 8| 
 
 Four (hilling tax, nett — — — 15,098 3 2| 
 
 Cafual receipt at Treafury ■ — — — 9^435 ^7 51 
 
 Amount ilTuable from the Treafury — • — 1,169,583 12 71 
 
 Dedu(£l nett produce of Appropriated Funds — 188,151 15 o| 
 
 Nett fum applicable to the current expenfes — - 981,431 17 6| 
 
 CURRENT
 
 AND FINANCES OF IRELAND. j^^ 
 
 CURRENT EXPENSES OF IRELAND 
 For the Year ending Lady-day, 1788. 
 
 Nett charge of the Civil Lift — — . — i^j^^i^ 18 o| 
 Ditto MiHtary Lift — — — — 506,047 i o| 
 
 Ditto Extraordinary Charges, Civil and Military, 
 
 (exclufive of Grants for Militia, Ports, and 
 
 Harbours, and the Payment of Lottery Prizes) 329,093 5 5I 
 
 Total amount of expenfcs — — — 15032,655 4 6| 
 
 Dedu£t fum applicable to the difcharge thereof, 
 
 per contra — — — — — 981,431 17 6l 
 
 Deficiency in the Unappropriated Revenue to an- 
 
 fwer the current expenfes — — — *5 1,223 6 ii| 
 
 * This deficiency agrees with the fum voted by the Committtc of Accounts. See the 
 Report, Journals, vol. 26, p. cccxxxiv. 
 
 Upon
 
 134 ^'^ SKETCH OF THE REVENUE 
 
 Upon comparing the accounts furnilhed for the year ending Lady- 
 day, 1789, with thole of the preceding year, it is pleafuig to obferve,. 
 that the nett unappropriated Revenue approaches fo much nearer to 
 the current expenfes; as the deficiency of 1787 was about 130,000/. 
 greater than that of 1788. It fhould in fadl be confidered as 140,000/. 
 greater, and that the deficiency of 17S8 was little more than 40,000/. 
 as 10,000/. of the flated deficiency, might be fet off againft the pay- 
 ment of an old debt of that amount, which was difcharged iu this year, 
 and not likely to occur again. ^T. s. d. 
 
 In the Hereditary Revenue there was increafe of 52,534 3 7^ 
 In the Additional Duties no lefs than SS->S-^ ^^ li 
 
 Making together an increafe of 108,061 i 91 
 Upon the Stamp and Appropriated Duties there was alfo a confider- 
 able increafe. The Pofl-oflice Revenue decreafed in a very trifling 
 fum, and the total increafe upon the Grofs Revenue amounted to 
 136,356/. \^s. z\d. 
 
 It is however but jull to remark, that this confiderablc inciTafe of 
 Revenue proceeded chiefly from the enlarged importation over the pre- 
 ceding year, the amount of the Cufloms Inwards, and imported Ex- 
 cife of 1788, exceeding thofe of 1787, by near 48,000/. but what was 
 more favourable, the Cufloms Outwards of 1788 decreafed from the 
 produce of the preceding year, in 2,471/. 4s. (i\di. The drawbacks 
 upon exports, however, increafed in about an equal degree, fo that 
 upon the ^^'hole there was reafon to conclude, that the export trade in 
 general had kept its ground with the year 1787, which has been already 
 remarked to have increafed fo confiderably. 
 
 It was alfo a circumftance in favour of the accounts of this year, that: 
 there was a decreafe in fome articles of expenditure : — The amount of 
 the Civil Lift was fomewhat lefs than laft year, the Extraordinary 
 Charges decreafed near 20,000/. — in the Military Department, how- 
 ever ; there was a trifling increafe ; and upon a comparifon of the total 
 amount of Civil, Military, and Extraordinary Charges, the decreafe 
 amounted to ^ '^i'^,^'^^' 13J. 3!^. It fhould be obferved, before we 
 
 clofe.
 
 AND FINANCES OF IRELAND. 
 
 clofethe comparifoii of this year, with the preceding ; that there was a 
 coniiderable increafc of expenfe in a department already remarked for its 
 difproportionate amount — the colledion and maingement of the Re- 
 venus. 
 
 The Chancellor of the Exchequer ftated, that the deficiency already 
 noticed, arofe principally from the expenfive public huildings, and 
 inland navigations, which, he faid, ought to be fpecially provided for, 
 as by the prefent mode they fwelled the public accounts with large 
 fums of expenditure, improperly attributed to Government. He efti- 
 mated the prefent demand of Parliament for Inland Navigations to 
 be — — — — — — ^.174,000 
 
 iA.nd for public buildings, viz. New Bridge 16,000 
 
 New Cuflom Houfe — — 10,000 
 
 Houfe of Lords — — . — 3,000 
 
 Law Courts and Offices — — 63,000 
 
 Additions to the Parliament Houfe 10,000 
 
 'CO 
 
 102,000 
 And going upon the general principle, that all buildings 
 exceeded their eftimates upon the completion hy one half 
 more, it would be reafonable to fix them &t -^ — • 150,000 
 
 Making together £. 324,000 
 
 After noticing the enormous fums expended on Inland Navigations, 
 without effefting any thing, except in the inftance of 'the 'Grand 
 Canal ; the failure of which, he attributed to the manner in which 
 Parliament granted the money, in fmali fums, by which nothing 
 effeftuai could be accomplifhed : He faid, that if Parliament meant to 
 complete the projetfled navigations, fhey (hould provide an efi"e«5tual 
 fupply at once, by borrowing a fum upon the Tillage-duties, or other- 
 wife abandon them altogether. As to the buildings, their fund was 
 fmall, and mortgaged at prefent for a debt paying 5 per cent, intereft. 
 
 He
 
 136 A SKETCH OF THE REVENUE 
 
 He propofed taking this fund into the PubUc hands, and paying ofF the 
 debt, by which a laving would accrue, as the Public had lately reduced 
 their intereft from 4 to 3! per cent. 
 
 Upon a ftatement of the arrears at Michaelmas, 1788, and the 
 balances applicable to their difcharge, it appeared that 88,000/. would 
 be added to the debt of the nation, in the courfe of the current year, 
 if the Revenues continued to decline, as they had done of late. The 
 Lottery-prizes payable at Midfummer, would be anfwered by the fub- 
 I'cription of the new Lottery. 
 
 An eftimate of the next year*s expenfes the Chancellor of the Ex« 
 chequer flatcd as follows, viz. 
 
 I- 
 Civil Lift, to which no addition whatever has been made 198,000 
 
 Military Eftablilhment, including General Officers, Half-pay, 
 
 Garrifon-fuel, &c. — — — — 535,000 
 
 Khig's Letters, which were 92,000/. will be reduced to 85,000 
 
 Ordnance, which was 13,000/. but by the diligence of the 
 
 officer, Mr. Corry, will be reduced to — — 6,000 
 
 Concordatum, which was lad year 65,000/. will be — 45,000 
 
 MiUtary contingencies — — — — — 9,000 
 
 Barrack exccedings — 28,000 
 
 Charges under the head of Parliamentary grants • ■ ■ 1 13,000 
 
 The whole 1,019,000 
 
 Caufing a deficiency, if the taxes were not more productive than laft 
 year, of 88,000/. which, added to the deficiency of 1788, would 
 amount to near 140,000/. for which no provifion could be made till the 
 event of the new taxes were tried. The Chancellor adverted to the 
 high credit in which the nation then flood, the Treafury-bills being 
 in requefl at z\d. per day, which he attributed in a great meafure to 
 the good effeds of the contrail of lafl feffion being made for the two 
 years, as formerly Treafury-bills at 3^. could not be negociated at par ; 
 that the entire benefit to the nation by this bargain was no lefs than 
 
 10,760/.
 
 AND FINANCES OF IRELAND. 137 
 
 10,760/. per annum in the redudion of interert, being equal to a prin- 
 cipal fum of 269,000/. at 4 per cent, or 307,428/. at 3!. 
 
 The invefti^ation of the accounts of this feffion was fomewhat 
 retarded by the debates upon the appointing a Regent ; the fupplies 
 for payment of the Public creditors, for effecting the regulation of the 
 Colony Trade, the French Treaty, &c. were granted for the ufual 
 time, but the provifion for the Eftablifhments and other expenfes of 
 Government, were at firft granted but for three months, and by a 
 fubfequent bill for nine. 
 
 It fhould be obferved, that Parliament lent its authority for bor- 
 rowing 12,000/. for the ufe of the Grand Canal Company at 4 per 
 cent, of this fum 8000/. has been difcharged from 29 April, 1788, 
 (when the loan was made) to the 25 March, 1789. This is not con- 
 lidered as part of the National Debt, although eventually, however 
 improbable, it might fall upon the nation to difcharge it. 
 
 In the courfe of this feflion the Houfe refolved, that it would not 
 vote any money to any perfon as a gratuity for extraordinary feivicc, 
 ■until a Committee of the whole Houfe fhould have firfl enquired into 
 the fame, and reported their opinion thereon. 
 
 We fhall now proceed to flate the accounts prefented laft feffion of 
 Parliament. 
 
 VIEW
 
 138 A SKETCH OF THE REVENUE 
 
 yiEJF OF THE ACCOUNT OF IRELAND, 
 For the Year ending Lady-day, 1789. 
 
 Grofs produce of the Hereditary Revenue — 704,290 o 6| 
 
 Ditto — — — Additional Duties — — 573'597 ^ ^* 
 
 Making together the Ordinary Revenue 1,277,887 2 35- 
 
 Grofs Produce of the Stamp Duties — — 58,606 11 if 
 
 Ditto — — — Poft-Office — — -46,635 16 4. 
 
 Ditto — — — Appropriated Duties — 278,519 11 7f 
 
 y Grofs Total ^.1,661,649 i 4? 
 
 Deduct amount of Drawbacks on goods exported 1 18,904 8 7I 
 
 Nett amount raifed on the fubje£ls of Ireland, in- 
 dependent of local taxes — — — 1,542,744 12 8i 
 Dedufl expenfe of colledion, bounties, &c. — 481,056 4 6| 
 
 Clear amount which paffes into the Treafury — 1,061,688 8 %\ 
 
 Add Poundage and Pells' Fee — — — 25,514 13 4f 
 
 4s. tax on Abfentees, Salaries, &c. nett — 8,252 9 2| 
 
 Cafual receipt at Treafury — — — 65,073 19 1 . 
 
 Amount iflfuable from the Treafury — — 1,160,529 9 lof 
 
 Dedud nett produce of Appropriated Duties — 204,175 8 31 
 
 Nett fum applicable to the current expenfcs — 956,354 i 6^ 
 
 CimRENr
 
 d 
 
 AND FINANCES OF IRELAND. 139 
 
 CURRENT EXPENSES OF IRELAND, 
 
 For the Year enomg Lady-day, 1789. 
 
 £. s. (f. 
 
 Nett charge of the Civil Lift — ^- — 2.06,1 j^ 5 7^ 
 
 Ditto — — Military Lift — — — 535y'^93 ^9 i| 
 Ditto — ■ — Extraordinary Charges, Civil 
 
 and Military, (exclufive of Grant for Militia 
 
 and Lottery Prizes — — — — 291,075 o io| 
 
 Total amount of expenfes — — —1,032,343 5 8 
 
 Dedu£l film applicable to difcharge thereof, per 
 contra — — — — — 9S^'>3S^ ^ ^« 
 
 Deficiency in the Unappropriated Revenue to an- 
 
 fwer the current expenfes — — — "j^^g^g 4 if 
 
 T 2 From
 
 ,4-5 A SKETCH OF THE REVENUE 
 
 From this view it appears, that there has been an increafe in t!ie 
 Hereditary Revenue over the preceding year of 21,284/. 15X. 4!^. 
 the Revenue from the Stamp Duties and Poft-Office alfo increafed, 
 and the produce of the Appropriated Duties was confiderably higher 
 than in 1788, but the Additional Duties decreafed 35,261/. 2x. 8^^. 
 Upon the whole, the grofs amount of the Revenue exceeded that of 
 the former vear by 15,693/. i6s. gld. but the deduilions from this 
 Grofs Revenue alfo increafed prodigioufly, being 54,422/. lys. greater 
 than thofe of 1788, which caufed the clear Revenue of 1789 to belefs 
 than that of the former year by 54,022/. ys. o\c!. 
 
 The Cuftoms Outwards decreafed about 1600/. but the drawbacks 
 •upon export increafed above 15,000/. which, added to the large in- 
 creafe of the bounties, and premiums, being near 40,000/. more than 
 the preceding year, prove an increafe of foreign trade, and domeflic 
 improvement. 
 
 The nett amount of the national expenfes for 1789 being 1,032,343/. 
 5J-. 8^. unhappily exceeded the anticipation of the Chancellor of the 
 Exchequer, already ftated, (page 134) by 13,343/. 51, 8^. But al- 
 though this excefs occurs, there were, neverthelefs, many heads of 
 expenditure that appeared in a much more favourable point of view, 
 than in the accounts lad returned. The exceedings upon Concordatum 
 (an article fo frequently cenfured) had decreafed 25,076/. ij-. ^ij. 
 The amount of King's Letters was even within the fum mentioned by 
 the Chancellor of the Exchequer, and lefs than thofe of 1788 by 
 21,688/. i6s. 8|^. The Civil Lifl:, however, had increafed above 
 8000/. arifing almofl wholly from the addition of new penfions. The 
 Military Lift increafed 29,046/. i8j-. i\d. which was even 1000/. lefs 
 than the anticipated account in page 130. Upon the whole, the defi- 
 ciency of the Unappropriated Revenue to anfwer the current expenfes 
 of 1789, amounted to 75,989/. 41. x^^d. The deficiency would have 
 been about 1 10,000/. but for the cafual receipt at the Trcafury, on 
 account of the fale of the lands of Knockroe (formerly appropriated to 
 Duncannon Fort, and afterwards to New GencvaJ for 34,000/. to the 
 
 Marquis
 
 AND FINANCES OF IRELAND. 141 
 
 Marquis of Waterford ; and there being no other fource from whence 
 a fimilar return can be expected in future, the prefent nett Revenue 
 cannot be confidered as being within 100,000/. of the current expenfes 
 of Ireland. 
 
 HAVING endeavoured, with the utmoft candour, to inveftigate, 
 and difplay the Public Accounts, fince the addition of duties impofed 
 for the purpofe of equalizing the Revenue with the expenfe ; it re- 
 mains to flate the prefent Debt of the Nation, and point out fuch modes 
 as feem to bid faireft for its fpeedy extinftion. 
 
 The Funded Debt voted by the Committee of Accounts, as owing at 
 Lady-day, 1789, exclufive of interefl, amounted to 2,427,783/. 6s. %J. 
 but by the application of balances due to the Crown, and the ftriking 
 off certain arrears, confidered as not likely to be called for, the nett 
 debt voted due at Lady-day, 1789, was only 2,202,547/. 15J. 3!^. 
 
 This fum, however, cannot with fafety be confidered as the intirc 
 debt, for a portion of the arrear of 37,500/. due to the widows of 
 officers, being part of the fum flruck off, may hereafter be claimed : 
 It may likewife happen, that a part of the fum returned as balances 
 applicable to payment of the Loan, may be deficient, from the col- 
 leflors proving infolvent. Thefe circumllances muff by fo much leffeu 
 the fum applied in credit, and confequently increafe the debt : The 
 faireft way, therefore, feems to be, to take the fums returned as owing 
 on account of the principal of the Funded Debt, \iz. 
 
 On Debentures, at 31 per cent. — jT.i, 145,400 o o 
 
 Treafury-bills — _ _ 682,383 6 8 
 
 Bank Capital « _— — 600,000 o o 
 
 2,427,783 6 8 
 
 To this is to be added the amount of the vote of 
 
 credit, 3d July, 1790 — — — *- 200,000 o c 
 
 — — >_>— ____B 
 
 Making together — ^.z^bz-j^-j^^ 6 8
 
 142 A SKETCH OF THE REVENUE 
 
 In this account no charge is made for the value of the Short Annuities, 
 for which 2250/. per annum is paid, nor of che Tontine Annuities, which 
 coft about 49,600/. per annum, and for which the nation received only 
 740,000/. were thefe to be added to the above, it would raife the 
 capital of the debt of Ireland to 3^367,783/. 6s. %d. A fum which, 
 combining the circumftances of the two kingdoms, might demonftrate, 
 however paradoxical it may appear, that the debt of Ireland was of 
 great magnitude to her, and more rapidly incurred than that of 
 Great Britain. But waving all confiderations of this kind, let us advert 
 to the amount of the redeemable debt of Ireland, and moft advifablo 
 means for its difcharge. 
 
 The Principal ftated to be due on Loan Debentures at 
 
 Lady-day, 1789, was — — — — jT. 1,145,000 
 
 Since which there has been raifed, purfuant to vote of 
 
 credit of 3d July, 1790 — _ — — — 200,000 
 
 Making together — 1,345,000 
 
 Suppofing that nearly the whole of the ba- 
 lances applicable to payment of the Funded 
 Debt, may be recovered, being — — ^(".200,000 
 
 And that the furplus of the Loan Fund fhould 
 average 30,000/. for five years, from Lady- 
 day, 1789, to Lady-day, 1794, being — 150,000 
 
 Making together 350,000 
 
 The fum remaining due upon Debentures at 3! per cent. 
 
 at Lady-day, 1 794, will then be — — — 995,000 
 
 About this time the Charter of the Bank of Ireland will expire, and 
 from the very great fuccefs which has hitherto attended tliat eftablifh- 
 ment, the Subfcribers muft naturally be defirous of renewing it : The 
 occafion peculiarly prefents itfelf for eafmg the Public Debt, and en- 
 larging the Bank Capital. Should the circurartances of the country 
 
 continue
 
 AND FINANCES OF IRELAND. 14-5 
 
 continue improving till 1793, it mav, perhaps, be advifable to lower 
 the eftabliflied rate of interell: to 5 per cent, when this meafure was 
 formerly propofed, the arguments urged againft it were chiefly on ac- 
 count of " the period not being yet arrived for fuch reduftion ; but 
 *' that when the borrowers were materially reduced, and from the 
 *' continuance of peace. Government borrowed no more, the time 
 *' might fairly be faid to come for a redu(ftion of interefl:." A meafure, 
 which if the confequence of a decline in the natural value of monev, 
 muft be attended with the mod advantageous efFeiSls, particularly to a 
 country circumftanced as Ireland, juft emerging into a degree of com- 
 mercial confequence, with a great portion of her manufactures in a 
 ftate of infancy. If the general redudlion of interefl takes place about 
 1 793, the reduftion of the interefl on Debentures will come with 
 more advantage in the fucceeding year ; nor can the holders of Deben- 
 tures have the fame argument to urge againfl it, which was prefTed fo 
 flrongly againfl: the redu6lion of 1788. 
 
 The increafed bufinefs at the National Bank evidently points out the 
 neceffity of an increafed capital : it is therefore propofed to add to their 
 flock 900,000/. of the Debentures at 3! per cent, which, with their 
 prefent capital of 600,000/. at 4 per cent, will make the whole amount 
 to 1,500,000/. for this, let a reduced annviity of 3 per cent, be given, 
 being 45,000/. and a renewal of their Charter for fourteen years. 
 
 From the various advantages enjoyed by the Bank, and the conflde- 
 ration, that their Stock, which originally flood the Subfcribers in 
 about 88, now fells at 154/. per cent, this bargain may appear too mo- 
 derate on the part of the Public, and advantageous on that of the Sub- 
 fcribers. However, the idea is merely thrown out, as pointing to a 
 mode for difpofing of fo much of the Public Debt. 
 
 Should fuch an arrangement take place, it will caufe a redu^^ion of 
 the interefl to be paid upon Debentures (including the vote of credit of 
 1790 at 3I per cent.) and the Bank Annuity, of 22,755/. P^"" annum. 
 This added to the eflimated Supplies of 30,000/. will make up 52, y^^/. 
 
 The fum flated to be due on Treafury- bills at Lady-day, 1789, was 
 682,383/. 6s. %d. at zld. per day, or 3/. i6s. o\d. per annum, requiring 
 
 aa
 
 144 A SKETCH OF THE REVENUE 
 
 an intercfl of 25,924/. rjj. ylJ. per ann. by a proper application of Lot- 
 teries in the courfe of three or four years, thefe Treafury bills might be 
 dilcharged as they became due, Loan Debentures, at 31 per cent, iffucd 
 in their ftead, and the principal reduced to about 600,000/. \\'hich 
 would reduce the intereft to 21,000/. and caufe an addition to the 
 above furplus of 4,924/. 15s. yld. making the whole of the eftimated 
 furplus in 1794, 57,679/. 15;-. ylJ. Taking this furplus at only 
 50,000/. and fixing it as an inalienable Sinking Fund*, it would, in the 
 courfe of I il years difcharge 706,515/. 6i. of 3I per cents, according 
 to a calculation annexed, being above the amount of the Treafury- bills 
 when changed into Debentures, and the refidue of the prefent Deben- 
 tures, (95,000/.) after making the addition propofed to the Bank 
 Capital. 
 
 There will then remain but the amount of the Bank Annuity, flated 
 at 45,000/. and the Tontine and Short Annuities, which would require 
 but about 51,000/. making the whole of the demand upon the Loan 
 Fund 96,000/. per annum, and fuppofing the Fund not to increafe 
 beyond the produce of 1789, would leave a clear furplus of no lefs than 
 90,000/. per annum. This feems fo confiderable, and arifing out of a 
 Fund formed of fuch duties as compofe the Loan, demands particular 
 attention in its dlfpofal. The great fource of this Fund is the duty 
 upon foreign and home-made fpirits : And here the occafion diretflly 
 prefents itfelf, to notice the pernicious effeds which the low price of 
 fpirits has upon the working part of the community of Ireland. A 
 circumftance which has been repeatedly complained of, and preffed in 
 the moft urgent manner to the confideration of Parliament, by different 
 public bodies, as a great national evil, and fource of the depravity and 
 dilbrders of the lower clafs of the people. 
 
 * Speaking of the different methods of reducing the National Debt, Dr. Price fay s 
 " A preferable method is providing an annual faving, to be applied invariably, together with 
 •' the intereft of all fums redeemed by it, to the purpofe of difcharging die Public Debts ; 
 " or, in other words, the eftablilhnient of a permanent Sinking Fund." See Obfcrv. on 
 Rcvcrfionary Payments, vol. i. p. 185. 
 
 But
 
 AND FINANCES OF IRELAND. 
 
 But however fenfible Parliament muft have been, of the truth of 
 thofe complaints, frill the fear of endangering the produce of the Re- 
 venue ; efpecially where appropriated to fuch a piirpofe as difchargino- 
 the intereft due to the Public Creditors, made them liften with great 
 caution to the applications, and abflain from almoft any ftep which 
 might place home-made fpirits beyond the unlimited enjoyment of the 
 loweft orders of the community. 
 
 Whenever it fhall happen, that the Loan Fund fhall be produdive 
 of a large furplus, no reafon can be urged againft confiderably railing 
 the duty upon fpirits, from an apprehenfion that it may lefifen the 
 amount of the produce ; as the demand upon the Fund will be fo far 
 reduced, as to be able to bear the rilk of a decreafe in the Revenue. 
 But even this decreafe may prove imaginary ; for Ihould doublino- the 
 duty reduce the Diflillery one-half, the a£lual produce to the Revenue 
 mufl be flill the fame, and the neceflary confequence of diminifhino- 
 the confumption of fpirits muil be, increafingthe Brewery ; which would 
 add the to Revenue at large, by a natural increafe in the amount of the 
 Excife on Beer, Ale, and Porter. Should the furplus prove very con- 
 liderable, an appropriation might be made of a part, for further pro- 
 moting the tillage of the country, by an addition to the bounty on the 
 export of corn, which would more than compenfate for any decreafe in 
 the confumption of grain, by the Diflillery being leffened. 
 
 The fum then remaining unpaid, would be merely the amount of 
 the Bank Capital ; which, perhaps, it might be of more advantao-e to 
 have continued at the reduced annuity, as forming a fafe, and conve- 
 nient Fund for vefting the property of individuals. In refped to the 
 weight of the Tontine Annuities, death alone can eafe the nation of 
 that burden ; the period of their complete extindlion from the prece- 
 dents we have to calculate, can be taken at little fhort of a century ! 
 
 It will be obferved, that the whole of this arrangement refpedting 
 the difcharge of the Public Debt, turns upon the conlideration of the 
 national expenditure not exceeding its income, an object of all others 
 the moft defu'able to attain, efpecially in a period of peace. By a 
 ftatement of the Public Revenue, and expenfe from Lady-day, 1785, 
 
 U (^the 
 
 145
 
 1^6 A SKETCH OF THE REVENUE 
 
 (t!ie ye:ir in which Additional Duties were laid on, with a view to equa- 
 lization) there appears in every lubfequent year a deficiency of Re- 
 venue. Agreeable to the Report of the Committee of Accounts, thofe 
 deiiciencies ftand as follows, viz. 
 
 Year to Lady-day, 1786 — — — jr.106,148 18 10 
 
 1787 — — — 180,052 4 
 
 1-88 _ — — 51,223 6 Hi 
 
 ,789 _ — — 75,989 4 
 
 3i 
 
 H 
 
 For the four years — 413,413 14 2| 
 
 Average deficiency — ^o^,^^^ 8 6| 
 
 It may be faid, that thofe deficiencies did not arife from an cxcefs of 
 expenfe on the part of Government, for the a6l;ual charges of the 
 Civil and Military Department, and the Extraordinary Charges inci- 
 dental, were confiderably within the nett produce of the Revenue ; and 
 that the bounties, and premiums, dire«5i:ed to be paid by various Ads of 
 Parliament more than amounted to the total deficicncv, viz. 
 
 o 
 
 In 1786 — — — X-141,375 16 
 
 1787 — _ _ 154,710 14 li 
 
 1788 _____ 143,663 5 71 
 ,789 __ _ _ 183,035 6 
 
 
 Four years — — 622,785 2 41 
 
 Average — — _- 1555696 5 Jl 
 
 But fuch an argument is not entirely juft, as a principal inducement, 
 for confenting to fcveral of the duties, which now compofe part of the 
 
 Revcnu,
 
 AND FINANCES OF IRELAND. ,^7 
 
 Revenue, being originally granted ; was to provide for the iiicreafed 
 expence which thole premiums aiid bounties would induce ; and wliich 
 \\-ere deemed effentiaily neceflary to advance the national improvement. 
 Befides, they are now become To efiablifhed by Act of Parliament, 
 as to require a regular dilcharge, as much as the expenfes of Govern- 
 ment. The annual deficiency of the prelent Revenue, from the expe- 
 rience of the laft four years, cannot be confidered as lefs than 1 00,000/. 
 Ihort of the current expenfes : It therefore becomes peculiarly necef- 
 fary to take fome fleps to promote a permanent equalization. The de- 
 partment of the Revenue collection prefents itfelf as a field in which 
 confiderable reductions might be made : But when it is recolleded, 
 that it has baffled the attempts of a mofl active, and diftinguifhed 
 Member of the Irifh Parhament, for feveral leflions, to efFecl anv thing 
 material towards a Public faving, it may leem unncceffarv to enter 
 particularly into the fubject here. It is therefore merely glanced at, 
 with a view to contrail the price of collecting the Revenue in Great 
 Britain and Ireland. The grofs produce of the Revenue of Great 
 Britain for 1788, 17,400,000/. was collected for 1,379,872/. being, 
 upon an average, 7! per cent. The grois amount of the Revenue of 
 Ireland for the year ending Lady-day, 1789, was 1,661,649/. the 
 mere article of falaries for collecting thereof was 157,665/. being 9I 
 per cent, for the wages of collection ; if to this be added the variou> 
 incidental charges on the Revenue collection, being 138,688/. it will 
 raife the expence of colle(£ting the Grofs Revenue of Ireland, to no lefs 
 than 1 7/. 6s. %d. per cent, or 3/. -jd. in the pound *. 
 
 The Stamp Duties of Great Britain for 1788 produced 1,329,905/. 
 which was collected for 51,691/. being 31 per cent, f The Stamp 
 Duties of Ireland for 1789 produced 58,606/. the collection of which 
 coft for falaries, and incident charges, 10,508/. being about 18 per 
 cent. The Land Tax of England cofls under 3 per cent, for colletfticn, 
 
 * .This includes the whole expenfes of the Revenue coUedled by the Commiflioners of 
 Cufton-.s, and Excife, the Stamps, and Poft-OfEce Revenue. 
 
 + See Sir John Sinclair's Hiftory of the Revenue, Part iii. p. 162. 
 
 U 2 the
 
 I4S A SKETCH OF THE REVENUE 
 
 the Hearth-money of Ireland for 1789 producing 70,628/. coft for fa- 
 laries, and incidental expenfes, 1 1,331/. being 16 per cent, but the 
 comparifon muft already be fufficiently ftriking, without entering into 
 any further detail. It muft be confeflcd, that it cannot reafonably be 
 expeiSted, that the fmall Revenue of Ireland will be collected for a rate 
 proportionably low, as the immenfe Revenue of Great Britain ; but 
 the rate of the Irifli coUetlion is obvioufly higher, than any juft confir 
 derations can warrant : With Government alone it refls, to make what 
 reductions are confiftent with Public Advantage. 
 
 As nothing material can be immediately calculated to arlfe from the 
 article of collection, our inquiries muft be dlre6ted to the means of 
 rendering the prefent Revenue more productive, or to fome other 
 fource from whence an increafe may be derived. In the prelent fituation 
 of Ireland, with a great part of her manufactures in an infant ftate, 
 her Agriculture not extended to the counties remote from the Capital, 
 and demanding the incentive of bounties and premiums to advance, 
 and eftablifh, fhe cannot be confidered as capable of increafing her Re- 
 venue by the addition of new taxes ; duties of regulation alone could 
 be attempted with any profpect of advantage. Perhaps a commutation 
 ia fome of the taxes at prefent exifting, might be attended with good 
 effects. 
 
 Hearth-money has been frequently, and, on many accounts, with 
 juftice complained of : Its exaction upon the moit miferable peafantry 
 any where to be found, demands fome confideration. The exemptions 
 tinder the law are fo limited, that the number of houfes excufed in 
 Ireland on account of poverty, is proportionably much fmaller, than 
 in Britain. This is demonilrated from the following returns : 
 
 The
 
 AND FINANCES OF IRELAND. 149 
 
 The total number of houfes in England and Wales, ac- 
 cording to the ftatement of the Commiffioners of Taxes, 
 in lyyy, amounted to — — — — 952,734 
 
 Whereof there were cottages excufed on account of poverty 251,262 
 
 being 14,551 wor^ than a clear fourth of the whole number of houfes. 
 
 By a return made to the Irifh Parliament in feflion 1787, the 
 
 number of houfes in the whole kingdom was — < — 474,234 
 Whereof there were exempted by law from payment — . ^3f'^75 
 
 being not a twentieth part of the whole number of houfes in Ireland at 
 that time. 
 
 Thus, in a wealthy and highly improved country, with a regular 
 parochial provifion for the poor, above one-fourth of all the dwelhngs 
 are exempted from taxation, in confideration of poverty ; while in a 
 country but juft entering upon improvement, without any provifion 
 for the indigent, and neceffitous, not a twentieth part of the habitations 
 (if fuch they may be called) are excufed from paying hearth-money.* 
 A commutation of this tax for one upon windows might produce an 
 equal revenue, without any part of it being raifed upon the wretched 
 cottages at prefent liable to the hearth-tax. Many, perhaps the 
 greater part of thofe cottages, have not a window, but none can be 
 deftitute of a fire-place. 
 
 The powers given to the hearth-money colleiflor, furnifh further 
 objedions to the tax : In making the afleffment, the officer may charge as 
 many hearths as he thinks fit ; and the number can only be afcertained, 
 by allowing him permiflion to examine every apartment in the houfe ; 
 this, in England, was confidered fo mcompatible with liberty, that 
 
 * Sinrp the return on which thefe calculations have been made, there may have been 
 fome alterations in the number of houfes exifting, and excufed, but none which materiaHy 
 affedls the argument. 
 
 the
 
 I30 A SKETCH OF THE REVENUE 
 
 the abolition of the hearth-tax was made a point of at the Revohitlon. 
 A window-tax might be impofed, as in Great Britahi, exempting thofe 
 houfes with only one window, and making fuch as had above one, and 
 tinder five, pay one fhilling for each, the rate varying proportionably 
 higher, according to the number of windows, in different clafles. 
 This tax might be affefled parochially, as in England, and the expenfe 
 of colledion paid in like manner : In England it cofts under 3 per cent, 
 for colledtion, it might, perhaps, be done in Ireland for 5, whereas 
 the prefent hearth-tax cofts (as has been fhewn) above 16 per cent, 
 for the falaries and incidental charges of coUedling. Other branches 
 of the Revenue might alfo admit of modification. But an attention to 
 promote the rifing commercial interefts of Ireland, by aiding the vent 
 of the produce of her induflry, and enabling her to receive with ad- 
 vantage the returns made by other nations in raw materials, or bulhon, 
 merits even fuperior regard. 
 
 The trade with Spain and Portugal * is particularly deferving of 
 encouragement ; as demanding fuch a quantity of flight woollens, plain 
 and printed linens, corn, and other provifions : But the return being 
 chiefly in wine, fruits, and bullion^ the latter article, (however defirable 
 to a commercial nation) is, from the want of a proper market, received 
 Avith particular difadvantage by Ireland. It appeared in evidence before 
 a Committee of the Houfe of Commons of Ireland in 1789, that a lofs 
 of 21 per cent, had been fuflained upon bullion remitted to a merchant 
 in Dublin ; as it was obliged to be fent to London for dilpofal, at a lofs 
 fo confiderable. To remedy this, and accelerate the circulation of 
 fpecie in Ireland, by immediately recoining what is bought up as light, 
 or foreign coin, without the delay and expenfe attendant on its remit- 
 tance to, and return from London, the eflablifhment of a Mint in 
 
 * Among the exports from Ireland to Portugal in 1789, we find that there were 294,398 
 yards of new drapery, chiefly flight ftuffs, ferges, crapes and poplins ; 113,514 yards of linen 
 cloth plain, and 4508 yards of coloured and printed ditto ; 44,015 barrels of wlieat, 8613 of 
 barley, 3605 cwt. of flour, 37,419 cwt. of butter, befidcs fundry other commodities, raw 
 and manufadlured.^— See Returns from the Cuftom-Houfe, Dublin, laid before Parlia- 
 ment, Sclllon 1790. 
 
 Ireland
 
 AND FINANCES OF IRELAND. 151 
 
 Ireland feems highly neceflary. Its advantages are fo many, and well 
 underftood, that there is no occafion further to infift upon them here. 
 
 After all, perhaps, the neceffary increafe in Revenue, muft proceed 
 from fomething more rapid, than that gradation in national improve- 
 ment, which paft experience has warranted us to expeft : Nothing 
 fhort of an enlargement of the national capacity to extend her induftry 
 and commerce, can permanently produce that equalization of Revenue 
 and expenfe fo much to be defired. This only can be effefted by a free 
 accefs to the Britifh markets, and the peculiar benefit of having the 
 produce of the induftry of Ireland difFufed into the moft remote chan- 
 nels of confumption, through the medium of Britifli capitals — in a 
 word, a permanent commercial adjuftment with Great Britain, bids 
 fairefl immediately to benefit Ireland, and effentially to advance the 
 interefbs of the Empire. Sufficient time, it is hoped, has elapfed, for 
 the people of both countries difpaflionately to have weighed thofe ar- 
 guments, which in the moment of agitation might have influenced 
 their oppofition : — arguments, the greater part of which, upon cool 
 confideration, muft have appeared unfounded : It does not, however, 
 come within the fcope of a work of this kind, to enter into an exa- 
 mination of thofe difputed points. Great Britain, it may reafonably be 
 conlcuded, will no longer with-hold from a nation which has ever been 
 a principal fource of her ftrength, advantages, which flie has fo liberally 
 interchanged with a Power *, but too frequently inimical : Nor will 
 Ireland, convinced of that liberality \\ hich has guided the Treaties of 
 Great Britain, any longer entertain opinions of latent danger, but 
 cbearfully accept terms which may be founded on mutual benefit. 
 
 Let thefe duties, and reftraints, for ever be abolifhcd, which ex- 
 clude the produce of Irifh induftry from free accefs to the markets of 
 Great Britain. Let it no longer be laid, that the manufaftures of our 
 fellow-fubje£ls, are regarded with as little favour, as thofe of nations 
 the moft hoftile. With reciprocal advantage, let each kingdom mu- 
 tually interchange her products ; and by nurturing, and giving 
 
 * Treaty of Commerce x^itli France in 1787. 
 
 ftrength
 
 1^2 A SKETCH OF THE REVENUE 
 
 ftrength to the growing profperity of Ireland, let Britain be convinced 
 that fhe adds efFedlually to her own. Let the interefls, let the powers 
 of the two kingdoms be fairly brought into one common ftock ; then 
 will the collective energy of a great Empire, formidable when even 
 feebly conne6led, difplay a ftrength, and vigour, which mufl: command 
 the awe and admiration of Europe. The Minifter who fhall effe6t this, 
 will truly deferve the applaufe, and gratitude of his own, and every 
 fucceeding age. 
 
 To conclude : Whatever has been offered in the foregoing pages 
 
 is fubmitted with every deference ; at the fame time, that nothing 
 like an opinion has been ventured, which has not refulted from"con- 
 vidlon : But whether that convi£lion ftiould have followed from the 
 reafoning which produced it, muft be determined by the judgment of 
 the Reader. The chief aim in this work has been, by a faithful ftate- 
 ment of the Revenue, and Expenfes of Ireland, to excite an attention 
 to its prefent condition ; and to endeavour to call forth a regard for the 
 fituation of a country, which has, upon every occafion, exerted her 
 utmoft fl:rens;th in the affiftance of Great Britain, That thofe exertions 
 have been fo confined, muft be attributed to the cramped ftate in which 
 fhe was fo long held. The emancipation of Ireland from feveral reftralnts, 
 and even her participating of many advantages, have not been able to 
 afford that material benefit ; which, in fad, can alone refult from a 
 commercial arrangement with Great Britain ; from IndifTolubly blending 
 the interefts, and advantages of the two kingdoms. The good effeds 
 fuch an event muft produce to Great Britain, cannot but be felt, and 
 acknowledged by every one fenfible of her true interefts : As by thyp 
 enlaro-ing the capacity of her Sifter country, fhe will derive in the 
 moment of danger, not the languid aid of an enfeebled dependant ; but 
 the animated exertions of a vigorous, and fplrited nation, allied to her 
 in the bonds of union, intereft, and afFedion. 
 
 TABLES
 
 TABLES 
 
 OF TH£ 
 
 REVENUES AND ESTABLISHMENTS 
 
 OF 
 
 IRELAND 
 
 ALSO, OF TH£ 
 
 PUBLIC FUNDS, NATIONAL DEBT, 
 
 jiND THE VARIOUS SUPPLIES, 
 
 FROM THEIR COMMENCEMENT, 
 
 HEREDITARY'
 
 [ ii J 
 
 HEREDITARY REVENUE. 
 
 2 1 t'lii s Chd:>iv 
 r 1 71 
 
 C;j^05,S^ PRODUCE. 
 
 MAi\Alilti 
 
 Vlh.\T, 
 
 ;V£r PRODUCE. 
 
 A'Ui\AGtMENr, 
 
 1 /"• y" r* 
 
 Lady-lJay. 
 
 
 
 
 Dra.vhacki, P 
 
 cm$. is'c. 
 
 
 
 
 cxtiujtvc of t 
 
 remmntj. 
 
 
 c- 
 
 J. 
 
 d. 
 
 £■ 
 
 S. d. 
 
 £' 
 
 s. 
 
 ./. 
 
 £■ 
 
 S. d. 
 
 173' 
 
 763,730 
 
 I 
 
 10 
 
 152,187 
 
 19 I li 
 
 611,542 
 
 I 
 
 lOi 
 
 147,214 
 
 13 lOi 
 
 r 
 
 776,225 
 
 1 
 
 6i 
 
 145,632 
 
 2 Hi 
 
 630,592 
 
 18 
 
 7t^ 
 
 138,543 
 
 15 9i 
 
 : 
 
 779.643 
 
 6 
 
 4 
 
 150,889 
 
 10 81 
 
 628,753 
 
 15 
 
 7^ 
 
 144,339 
 
 17 IO| 
 
 / 
 
 796,178 
 
 15 
 
 lU 
 
 151,049 
 
 10 ll 
 
 645,129 
 
 5 
 
 9t 
 
 143,101 
 
 7 III 
 
 c 
 
 -- 
 
 8i4»577 
 
 10 
 
 0^ 
 
 163,063 
 
 9 9I 
 
 651,514 
 
 
 
 2| 
 
 146,171 
 
 3 4l 
 
 1741 
 
 782,705 
 
 13 
 
 — > 
 
 158,984 
 
 iS 3i 
 
 623,720 
 
 14 
 
 Hi 
 
 146,545 
 
 15 3i 
 
 3 
 
 789,428 
 
 4 
 
 2i 
 
 158,482 
 
 18 Tl 
 
 630,975 
 
 5 
 
 6f 
 
 149,306 
 
 10 2| 
 
 c 
 
 801,040 
 
 7 
 
 10? 
 
 164,056 
 
 2 io| 
 
 636,984 
 
 5 
 
 o-J 
 
 151,707 
 
 12 i| 
 
 7 
 
 75^'.>52 
 
 8 
 
 Hi 
 
 161,365 
 
 12 41 
 
 596,786 
 
 16 
 
 7 
 
 154,366 
 
 11 6i 
 
 c 
 
 872,336 
 
 1^ 
 
 
 
 8 
 
 158,784 
 
 13 41 
 
 713,551 
 
 10 
 
 3i 
 
 146,765 
 
 8 3\ 
 
 '75^ 
 
 1,048,858 
 
 14 
 
 Is 
 
 176,057 
 
 15 2i 
 
 872,800 
 
 18 
 
 III- 
 
 161,578 
 
 5 5i 
 
 3 
 
 1,047,062 
 
 8 
 
 6^ 
 
 180,390 
 
 2 2I 
 
 866,672 
 
 6 
 
 3i 
 
 166,563 
 
 8 31 
 
 5 
 
 i>i27»55^ 
 
 16 
 
 4| 
 
 186,454 
 
 5 6i 
 
 941,098 
 
 10 
 
 lO 
 
 175,102 
 
 10 8| 
 
 7 
 
 954,668 
 
 19 
 
 lOj 
 
 186, 688 
 
 9t 
 
 767,080 
 
 19 
 
 I 
 
 176,546 
 
 16 6^ 
 
 S 
 
 989.937 
 
 17 
 
 3i 
 
 200,124 
 
 4 o» 
 
 789,813 
 
 13 
 
 11 
 
 Ci 
 
 184,566 
 
 18 iif 
 
 1761 
 
 ''°53.939 
 
 18 
 
 7^ 
 
 229,372 
 
 18 6t' 
 
 824,567 
 
 
 
 ll 
 
 205,965 
 
 II iil 
 
 3 
 
 1,201,300 
 
 '9 
 
 81 
 
 254,534 
 
 4 ot 
 
 946,766 
 
 15 
 
 7t 
 
 234,799 
 
 15 II? 
 
 c 
 
 1,298,165 
 
 4 
 
 1\ 
 
 266,8:54 
 
 19 8^ 
 
 1,031,280 
 
 4 
 
 lit 
 
 242,847 
 
 4 Hf 
 
 7 
 
 i'295'3i7 
 
 6 
 
 4I 
 
 311,279 
 
 4 iii 
 
 984,038 
 
 I 
 
 4^ 
 
 278,377 
 
 5 3 
 
 c 
 
 1,309,828 
 
 5 
 
 7^ 
 
 340.225 
 
 Si 
 
 969,603 
 
 5 
 
 2i 
 
 269,899 
 
 3 5 
 
 1771 
 
 1,276,711 
 
 1 1 
 
 9I 
 
 341,043 
 
 2 6^' 
 
 935,668 
 
 9 
 
 3i 
 
 265,030 
 
 9 lof 
 
 n 
 
 
 1,288,094 
 
 13 
 
 3 
 
 389,485 
 
 8 3^ 
 
 898,609 
 
 4 
 
 Hi 
 
 267,048 
 
 19 7 
 
 .s 
 
 1,279,275 
 
 3 
 
 loi 
 
 426,218 
 
 II 6;: 
 
 853,056 
 
 12 
 
 3i 
 
 286,206 
 
 10 i| 
 
 7 
 
 1,388,044 
 
 19 
 
 8 
 
 461,080 
 
 4 
 
 926,964 
 
 15 
 
 8 
 
 283,784 
 
 I III 
 
 c 
 
 1,175.145 
 
 6 
 
 5^ 
 
 507,021 
 
 II 61 
 
 668,123 
 
 14 
 
 lOl 
 
 310,287 
 
 18 si 
 
 1781 
 
 1,192,906 
 
 13 
 
 o-i 
 
 555,268 
 
 19 I 
 
 637,637 
 
 13 
 
 Hi 
 
 332,383 
 
 16 2I 
 
 
 
 
 1,204,596 
 
 5 
 
 61 
 
 553,469 
 
 I I ol 
 
 651^12.6 
 
 14 
 
 6 
 
 366,621 
 
 9 loi 
 
 0;?!? ?' ear to 
 
 
 
 
 
 
 
 
 
 
 
 1784 
 
 659,826 
 
 4 
 
 8-^ 
 
 261,912 
 
 16 III 
 
 397,913 
 
 7 
 
 9^ 
 
 189,488 
 
 9 o| 
 
 5 
 
 603,135- 
 
 6 
 
 ^\ 
 
 283.999 
 
 9 7 
 
 319,135 
 
 16 
 
 7i 
 
 198,207 
 
 2 il 
 
 6 
 
 642,678 
 
 1 1 
 
 
 
 341,248 
 
 1-2 10 
 
 301,429 
 
 18 
 
 2 
 
 202,721 
 
 2 III 
 
 7 
 
 630,471 
 
 I 
 
 6i 
 
 368,221 
 
 12 
 
 262,249 
 
 9 
 
 6i 
 
 219,212 
 
 19 4I 
 
 8 
 
 683,005 
 
 5 
 
 2t* 
 
 389,718 
 
 13 li 
 
 293,286 
 
 1 1 
 
 7 
 
 246,055 
 
 8 of 
 
 5 
 
 704,298 
 
 
 
 6s 
 
 440,472 
 
 7 lol 
 
 263,817 
 
 12 
 
 8i 
 
 257.437 
 
 I 3 
 
 ADDITIONAL
 
 L "i 1 
 
 ADDITIONAL DUTIES. 
 
 Two 2'ears. 
 
 G;206'5 produce. 
 
 DRAfVBJCKS. 
 
 NETPRODUCE. 
 
 
 £• s. d. 
 
 £■ s. 
 
 d. 
 
 £• s- d. 
 
 1731 
 
 261,028 l8 2| 
 
 7,983 18 
 
 31 
 
 253,044 19 io| 
 
 3 
 
 257,681 16 ^i 
 
 4,157 4 
 
 7i 
 
 253.524 II 7i 
 
 5 
 
 258,501 6 s^ 
 
 4,680 13 
 
 I 
 
 253,820 13 4I 
 
 7 
 
 263,407 5 3« 
 
 5,967 12 
 
 4l 
 
 257,439 12 III 
 
 9 
 
 272,772 11 III 
 
 4,936 5 
 
 5 
 
 267,836 6 6| 
 
 1 741 
 
 251,332 19 si 
 
 4,133 4 
 
 of 
 
 247,199 15 5 
 
 3 
 
 258,328 I 4 
 
 4,019 18 
 
 III 
 
 254,308 2 4I 
 
 5 
 
 277,102 16 9 
 
 3.m 13 
 
 7i 
 
 273^991 3 li- 
 
 7 
 
 256,730 15 72 
 
 2,739 10 
 
 3l 
 
 253.991 5 3^ 
 
 9 
 
 290,207 9 4i 
 
 2,799 " 
 
 1 
 
 
 287,407 18 i| 
 
 1751 
 
 366,462 III 
 
 5,319 17 
 
 61 
 
 361,153 3 5i 
 
 3 
 
 349;557 4 "z 
 
 5,376 3 
 
 III 
 
 334,181 I 
 
 5 
 
 367,980 17 3 
 
 6,805 5 
 
 2 
 
 361,175 12 I 
 
 7 
 
 322,568 14 ol 
 
 4,669 II 
 
 o| 
 
 317.899 3 
 
 9 
 
 320,415 14 
 
 5,166 14 
 
 III 
 
 315,248 19 of 
 
 1761 
 
 346,649 5 oi 
 
 4,704 12 
 
 6^ 
 
 341,944 12 6 
 
 3 
 
 418,258 6 9I 
 
 6,068 12 
 
 2 
 
 412,189 14 7$ 
 
 5 
 
 452,375 8 
 
 6,125 ^' 
 
 7 
 
 446,249 9 I 
 
 7 
 
 471,240 14 5i 
 
 6,765 7 
 
 1 
 
 464,475 7 2i 
 
 9 
 
 481,998 12 5I 
 
 7,718 19 
 
 3 
 
 474,279 13 2I 
 
 1771 
 
 454>955 10 81 
 
 8,232 5 
 
 9i 
 
 446,723 4 III 
 
 3 
 
 439^615 13 54 
 
 8,894 13 
 
 o| 
 
 430,721 4I 
 
 5 
 
 447,075 1 8 9 
 
 2,226 II 
 
 81 
 
 444,849 7 o| 
 
 7 
 
 560,253 15 10 
 
 4,452 8 
 
 61 
 
 555,801 7 3^ 
 
 9 
 
 483,285 15 III 
 
 2,364 14 
 
 o| 
 
 480,921 I io| 
 
 1781 
 
 466,373 16 i| 
 
 1,985 12 
 
 8i 
 
 464,388 3 5I 
 
 3 
 
 637,062 19 5I 
 
 12,412 2 
 
 4! 
 
 624,650 17 I 
 
 9«f Tear to 
 
 
 
 
 
 1784 
 
 382,352 II II 
 
 16,160 
 
 8 
 
 366,192 II 3 
 
 5 
 
 406,194 12 55 
 
 10,668 
 
 2I 
 
 395,526 12 2I 
 
 6 
 
 596,191 13 2^ 
 
 24,202 9 
 
 III 
 
 571,989 3 3 
 
 7 
 
 553,331 6 2I 
 
 36,636 I 
 
 n 
 
 516,695 4 61 
 
 8 
 
 608,858 4 4i 
 
 32,241 4 
 
 ?>l 
 
 576,617 .0 i| 
 
 9 
 
 573>597 I S^ 
 
 41,477 7 
 
 [ I 
 
 532,119 13 9i 
 
 X 2 
 
 APPROPRIATED
 
 C iv ] 
 
 APPROPRIATED DUTIES. 
 
 2 1 fars ending 
 Lady- Day. 
 
 GROSS PROD 
 
 [/C£. 
 
 DRAfVBACKS, iffc. 
 
 NET PROl 
 
 DUCE. 
 
 
 
 
 
 £• s. 
 
 d'. 
 
 £• s. d. 
 
 £' 
 
 s. d. 
 
 1731 
 
 1,361 13 
 
 4i 
 
 158 10 4 
 
 1,203 
 
 3 o| 
 
 3 
 
 44,809 15 
 
 81 
 
 748 I 1 1 
 
 44,061 
 
 13 9i 
 
 S 
 
 46,758 3 
 
 81 
 
 1,168 16 8 
 
 45.589 
 
 7 o| 
 
 7 
 
 50^797 18 
 
 3i 
 
 1,090 2 I 
 
 49.707 
 
 16 ^l 
 
 9 
 
 59>525 10 
 
 I 
 
 1.091 5 5 
 
 58.434 
 
 4 8 
 
 1741 
 
 57»o4i 14 
 
 2 
 
 795 8 7 
 
 56,246 
 
 5 7 
 
 
 
 :> 
 
 58,050 13 
 
 lOf 
 
 1,138 14 7I 
 
 56,911 
 
 19 2I 
 
 5 
 
 66,066 4 
 
 3i 
 
 1.173 14 2| 
 
 64,892 
 
 10 I 
 
 7 
 
 51.309 3 
 
 H 
 
 1,827 15 7i 
 
 49,481 
 
 8 I 
 
 9 
 
 84,347 9 
 
 Hi 
 
 1,926 9 
 
 82,421 
 
 iif 
 
 1751 
 
 97,918 7 
 
 If 
 
 2,948 17 4f 
 
 94,969 
 
 9 9 
 
 3 
 
 80,461 10 
 
 3^ 
 
 1.549 15 8 
 
 80,461 
 
 10 3I 
 
 i; 
 
 68,951 13 
 
 31 
 
 1.451 3 2 
 
 67,500 
 
 10 i| 
 
 7 
 
 81,597 3 
 
 loi 
 
 1,512 17 5I 
 
 80,084 
 
 6 5I 
 
 9 
 
 55.333 2 
 
 10 
 
 2,740 13 1 
 
 52,592 
 
 9 9 
 
 1761 
 
 62,591 I 
 
 7J 
 
 4.541 9 8i 
 
 58,049 
 
 11 II 
 
 1 
 
 
 109,411 4 
 
 2| 
 
 2,982 3 7I 
 
 106,429 
 
 7I 
 
 5 
 
 f 136,850 4 
 
 4l 
 
 2,280 9 4i 
 
 134.569 
 
 15 o| 
 
 7 
 
 134,966 15 
 
 10 
 
 1,922 18 9I 
 
 133.043 
 
 17 of 
 
 9 
 
 131,065 16 
 
 8f 
 
 3,362 12 2? 
 
 127,703 
 
 4 6f 
 
 1771 
 
 123,492 5 
 
 
 
 3,111 6 9i 
 
 120,380 
 
 18 2| 
 
 3 
 
 124,760 16 
 
 6i 
 
 5.706 5 3 
 
 119,054 
 
 11 3* 
 
 5 
 
 137,066 13 
 
 6 
 
 5,816 15 
 
 131,249 
 
 18 6 
 
 7 
 
 145,026 7 
 
 51 
 
 4,448 2 8 
 
 140,578 
 
 4 9% 
 
 9 
 
 130.520 5 
 
 7 
 
 4,570 15 4i 
 
 125,949 
 
 10 2| 
 
 17S1 
 
 245.077 15 
 
 o| 
 
 5,524 19 8? 
 
 239^552 
 
 15 3? 
 
 3 
 
 353.583 2 
 
 3I 
 
 12,748 15 7I 
 
 340,834 
 
 6 8 
 
 0«£.- 7 ear to 
 
 
 
 
 
 
 1784 
 
 221,318 8 
 
 III 
 
 2.533 10 51 
 
 218,784 
 
 iS 6| 
 
 5 
 
 240,726 7 
 
 cl 
 
 3.137 8 4i 
 
 237,588 
 
 18 7I 
 
 6 
 
 247,263 I 
 
 9l 
 
 28,292 7 o| 
 
 218,970 
 
 14 8 
 
 7 
 
 231.475 II 
 
 4i 
 
 55,191 6 7I 
 
 176,284 
 
 4 8i 
 
 8 
 
 252,651 I 
 
 5^ 
 
 64,499 6 5 
 
 188,151 
 
 15 ol 
 
 
 278,519 'I 
 
 ^ I 
 
 74,344 3 4? 
 
 204,175 
 
 3 3I 
 
 STAMP
 
 C V ] 
 
 STAMP DUTIES. 
 
 Tear ending 
 Lady-Day. 
 
 Gi2055 PRODUCE. 
 
 MJNJGEMENT. 
 
 W£r PRODUCE. 
 
 
 £. s- 
 
 d. 
 
 £■ s. 
 
 d. 
 
 £' 
 
 s. d. 
 
 I Tear 1775 
 
 26,243 19 
 
 ol 
 
 13,197 14 
 
 9I 
 
 13,046 
 
 4 3 
 
 2 Tears 7 
 
 40,326 3 
 
 4I 
 
 15,050 4 
 
 o| 
 
 25.275 
 
 19 3* 
 
 9 
 
 42,560 2 
 
 3 
 
 13,772 6 
 
 2 
 
 28,787 
 
 16 I 
 
 1781 
 
 53,660 2 
 
 o| 
 
 14,445 18 
 
 9^ 
 
 39,214 
 
 3 2| 
 
 ^ .. 3 
 
 69.458 5 
 
 61 
 
 14,967 I 
 
 
 
 54.491 
 
 4 61 
 
 0«e 2 ear to 
 
 
 
 
 
 
 
 1784 
 
 34,580 I 
 
 2 
 
 8,263 10 
 
 6k 
 
 26,316 
 
 10 7I 
 
 5 
 
 38,512 15 
 
 10 
 
 8,404 19 
 
 5 
 
 30,107 
 
 16 5 
 
 6 
 
 54,381 3 
 
 lOl 
 
 9.484 I 
 
 of 
 
 44,897 
 
 2 9I 
 
 7 
 
 49.983 19 
 
 61 
 
 10,090 16 
 
 2| 
 
 39,893 
 
 3 4 
 
 8 
 
 57.172 
 
 4I 
 
 11,207 3 
 
 3i 
 
 45.964 
 
 17 a 
 
 9 
 
 58,606 II 
 
 If 
 
 11,211 14 
 
 5 
 
 47.394 
 
 i6 8| 
 
 POST - OFFICE. 
 
 {From ift Jug. 
 
 Gi?OSS PRODUCE. 
 
 MANAGEMENT. 
 
 NET PRODUCE. 
 
 1784. to Lady- 
 Day, 
 
 
 
 
 
 £. s. d. 
 
 £' s. 
 
 d. 
 
 £• S' d. 
 
 1785) 
 
 27,512 15 8 
 
 18,312 6 
 
 77 
 
 9,200 9 o| 
 
 One Tear to 
 
 
 
 
 
 Lady-£)ay 
 
 
 
 
 
 1786 
 
 42,440 16 6 
 
 27,832 17 
 
 8 
 
 14,607 iS 10 
 
 7 
 
 44,336 12 I If 
 
 3o>i65 3 
 
 7 
 
 14.171 9 4i 
 
 8 
 
 44.268 13 I 
 
 32.578 I 
 
 8 
 
 11,690 II 5 
 
 9 
 
 46,635 16 4 
 
 32.454 19 
 
 n 
 
 14,180 16 8§ 
 
 TOTAL
 
 [ VI ] 
 
 TOTAL DUTIES AND TAXES. 
 
 Two I'airs, 
 
 GROSS PRODUCE. 
 
 AdAr^ALitAlliN-J and 
 DRAIVBACKS. 
 
 NEr PRODUCE. 
 
 
 I- 
 
 s. 
 
 J. 
 
 £■ 
 
 s. 
 
 ^. 
 
 £• 
 
 s. d. 
 
 1721 
 
 1,057,082 
 
 15 
 
 o| 
 
 148,034 
 
 7 
 
 5l 
 
 909,048 
 
 7 7f 
 
 3 
 
 1,092,140 
 
 4 
 
 oi 
 
 1595469 
 
 2 
 
 7 
 
 932,671 
 
 I Si 
 
 1^ 
 
 1,089,770 
 
 18 
 
 7^ 
 
 i73'4i5 
 
 16 
 
 4^ 
 
 916,355 
 
 2 31 
 
 7 
 
 1,134,402 
 
 5 
 
 oi 
 
 161,350 
 
 4 
 
 i| 
 
 973>05i 
 
 16 3I 
 
 3^ 
 14 1 
 
 1,044,564 
 
 4 
 
 loj 
 
 162,920 
 
 6 
 
 li 
 
 881,643 
 
 18 9 
 
 1,034,149 
 
 10 
 
 o| 
 
 160,171 
 
 18 
 
 3^ 
 
 873^977 
 
 II 9* 
 
 n 
 
 1,094,610 
 
 2 
 
 of 
 
 150,368 
 
 8 
 
 7i 
 
 944,241 
 
 13 4l 
 
 5 
 
 1,101,165 
 
 9 
 
 9^ 
 
 156,739 
 
 
 
 5I 
 
 944,426 
 
 9 3i 
 
 7 
 
 1,126,796 
 
 
 
 7t 
 
 158,107 
 
 4 
 
 7 
 
 968,688 
 
 16 oi 
 
 • 4^ 
 
 1,160,793 
 
 15 
 
 8f 
 
 169,091 
 
 
 
 7i- 
 
 991,702 
 
 15 of 
 
 17^1 
 
 1,099,916 
 
 19 
 
 7t 
 
 163,913 
 
 10 
 
 II 
 
 936,003 
 
 8 8f 
 
 3 
 
 1,120,138 
 
 5 
 
 10? 
 
 163,611 
 
 12 
 
 2i 
 
 956,526 
 
 13 71 
 
 5 
 
 1,151,822 
 
 19 
 
 Ill 
 
 168,341 
 
 10 
 
 81 
 
 983,481 
 
 9 3i 
 
 7 
 
 1,074,994 
 
 1 1 
 
 4I 
 
 165,932 
 
 18 
 
 3i 
 
 909,061 
 
 13 I 
 
 5^ 
 
 i'252,335 
 
 
 
 7^ 
 
 163,510 
 
 13 
 
 7f 
 
 1,088,824 
 
 7 oi 
 
 17^ 
 
 1,518,613 
 
 3 
 
 of 
 
 184,326 
 
 10 
 
 o| 
 
 1,334,286 
 
 12 iif 
 
 3 
 
 1,482,731 
 
 5 
 
 3i 
 
 187,316 
 
 I 
 
 lOl 
 
 ^295,415 
 
 3 51 
 
 5 
 
 1, 1^68,906 
 
 1 1 
 
 Si 
 
 194,710 
 
 13 
 
 lOl 
 
 ^374,195 
 
 17 4i 
 
 7 
 
 1,3^8,892 
 
 19 
 
 7* 
 
 192,870 
 
 9 
 
 ■i\ 
 
 1,166,022 
 
 10 4 
 
 69 
 
 1,365,686 
 
 14 
 
 i| 
 
 208,031 
 
 12 
 
 i| 
 
 ^157.655 
 
 2 oi 
 
 17 I 
 
 1,463,180 
 
 5 
 
 3l 
 
 238,619 
 
 
 
 8f 
 
 1,224,561 
 
 4 6| 
 
 
 ;? 
 
 1,728,970 
 
 10 
 
 8| 
 Si 
 
 263,584 
 
 19 
 
 91 
 
 1,465,385 
 
 10 io| 
 
 5 
 
 1,887,390 
 
 9 
 
 275,291 
 
 
 
 71 
 
 1,612,099 
 
 9 of 
 
 7 
 
 1,901,524 
 
 16 
 
 7t 
 
 319^967 
 
 1 1 
 
 
 
 ^581,557 
 
 5 7f 
 
 79 
 
 1,939,652 
 
 14 
 
 41 
 
 351,306 
 
 1 1 
 
 lol 
 
 1,588,346 
 
 2 Si 
 
 17s 
 
 1,881,264 
 
 6 
 
 Hi 
 
 ZS'^^l^^ 
 
 15 
 
 i| 
 
 1,528,877 
 
 I I loi 
 
 3 
 
 1,885,204 
 
 
 
 2 
 
 404,086 
 
 6 
 
 71 
 
 1,481,117 
 
 13 6| 
 
 5 
 
 1,918,888 
 
 7 
 
 lOi 
 
 446,110 
 
 16 
 
 St 
 
 1,472,777 
 
 11 If 
 
 7 
 
 2»i7i»395 
 
 9 
 
 4 
 
 485,031 
 
 9 
 
 2| 
 
 1,686,364 
 
 i| 
 
 9 
 
 1,853,667 
 
 9 
 
 of 
 
 527,729 
 
 7 
 
 If 
 
 ^325. 938 
 
 I lof 
 
 1781 
 
 1,984,409 
 
 14 
 
 1 
 
 577'225 
 
 10 
 
 3I 
 
 1,407,184 
 
 3 Hi 
 
 ^ ^ 3 
 
 2,288,033 
 
 6 
 
 6| 
 
 593,597 
 
 10 
 
 I 
 
 1,694,435 
 
 16 51 
 
 0/?(? Tirar /o 
 
 
 
 
 
 
 
 
 
 1784 
 
 1,314,658 
 
 1 1 
 
 III 
 
 288,869 
 
 18 
 
 7^ 
 
 1,025,788 
 
 1 3 4I 
 
 5 
 
 1,322,126 
 
 ^3 
 
 91 
 
 324,522 
 
 4 
 
 2| - 
 
 997,603 
 
 9 6i 
 
 6 
 
 1,596,812 
 
 4 
 
 6 
 
 431,060 
 
 8 
 
 8 
 
 1,165,751 
 
 15 10 
 
 7 
 
 1,511,907 
 
 
 
 ii| 
 
 500,305 
 
 
 
 i| 
 
 1,01 1,602 
 
 10 
 
 8 
 
 1,661,053 
 
 7 
 
 8^ 
 
 530,244 
 
 9 
 
 l\ 
 
 1,130,80 8 
 
 8 Si 
 
 ' 
 
 1,671,981 
 
 10 
 
 .61 
 
 599,960 
 
 13 
 
 2| 
 
 1,071,940 
 
 '7 4f 
 
 COLLECTION
 
 vu 
 
 COLLECTION OF REVENUE. 
 
 2 'cars. 
 
 SAL 
 
 .^/2/£.S' to 
 
 OFFICERS. 
 
 
 JNCIDEKT CHARGES. 
 
 
 £- 
 
 s. 
 
 d. 
 
 £■ 
 
 s. 
 
 ^. 
 
 i- 
 
 s. 
 
 ^y. 
 
 ;(,■• 
 
 s. d. 
 
 1730 — 1 
 
 49»3i7 
 
 I 
 
 4 
 
 49,812 
 
 14 
 
 1 1 
 
 14,014 
 
 1 
 
 9l 
 
 12,543 
 
 17 8 
 
 2 3 
 
 49,968 
 
 1 1 
 
 81 
 
 50,096 
 
 19 
 
 9i 
 
 12,242 
 
 1 1 
 
 iii- 
 
 12,339 
 
 5 7f 
 
 4 5 
 
 49,986 
 
 9 
 
 61 
 
 50,404 
 
 14 
 
 2i 
 
 11,776 
 
 5 
 
 61 
 
 II, 910 
 
 6 li 
 
 6-7 
 
 5°>^54 
 
 6 
 
 8 
 
 50,889 
 
 17 
 
 81 
 
 12,229 
 
 4 
 
 3f 
 
 11,726 
 
 4 9f 
 
 8—9 
 
 51,468 
 
 5 
 
 1 1 
 
 52,009 
 
 6 
 
 91 
 
 12,016 
 
 II 
 
 4* 
 
 14,389 
 
 14 3^ 
 
 1740 1 
 
 5i»935 
 
 12 
 
 lOi 
 
 51,979 
 
 17 
 
 6| 
 
 i3,5'o 
 
 lO 
 
 3 
 
 15,040 
 
 19 i| 
 
 2 — 3 
 
 52>2i3 
 
 3 
 
 111 
 
 53,260 
 
 14 
 
 10 
 
 15,684 
 
 18 
 
 lol 
 
 12,681 
 
 5 If 
 
 4 r 
 
 53^690 
 
 8 
 
 1 1 
 
 54.092 
 
 7 
 
 2^ 
 
 15,442 
 
 16 
 
 li 
 
 15,566 
 
 13 oi 
 
 6-7 
 
 53.471 
 
 4 
 
 8 
 
 54,329 
 
 7 
 
 a 
 
 17.388 
 
 19 
 
 7i 
 
 15,543 
 
 18 oi 
 
 8-5 
 
 54>3S6 
 
 15 
 
 o| 
 
 54,328 
 
 17 
 
 71 
 
 12,051 
 
 12 
 
 9 
 
 11,979 
 
 19 2i: 
 
 1750—1 
 
 54,713 
 
 I 
 
 1 1 
 
 55,908 
 
 16 
 
 ol 
 
 13,886 
 
 2 
 
 lol 
 
 16,870 
 
 41 
 
 2—3 
 
 56,388 
 
 I 
 
 
 
 55,090 
 
 
 
 9 
 
 13,961 
 
 13 
 
 III 
 
 13,402 
 
 19 3* 
 
 4—5 
 
 56.97^ 
 
 2 
 
 103 
 
 56,748 
 
 15 
 
 9i 
 
 14,062 
 
 8 
 
 i| 
 
 15,438 
 
 1 1 I 
 
 6-7 
 
 57,288 
 
 18 
 
 
 
 58,263 
 
 16 
 
 o| 
 
 14,786 
 
 1 
 
 
 51 
 
 17,346 
 
 2 8i 
 
 8 c 
 
 58,091 
 
 
 
 .7 
 
 10 
 
 58,252 
 
 14 
 
 Hi 
 
 17,040 
 
 5 
 
 4l 
 
 18,153 
 
 9 2i 
 
 1760 — I 
 
 63,202 
 
 15 
 
 ol 
 
 67,071 
 
 II 
 
 IO| 
 
 18,922 
 
 5 
 
 81 
 
 17,871 
 
 11 71 
 
 
 70,684 
 
 12 
 
 3I 
 
 73,631 
 
 18 
 
 9I 
 
 20,566 
 
 6 
 
 I 
 
 25,145 
 
 4 2| 
 
 4 j 
 
 75'38i 
 
 16 
 
 10 
 
 76,273 
 
 3 
 
 9^ 
 
 22,967 
 
 
 
 8^ 
 
 24.568 
 
 II 8 
 
 6-7 
 
 77>3fc6 
 
 6 
 
 74^ 
 
 78,840 
 
 19 
 
 3I 
 
 S2.077 
 
 10 
 
 3I 
 
 32,823 
 
 13 71 
 
 8-9 
 
 81,104 
 
 17 
 
 ol 
 
 83,259 
 
 14 
 
 H 
 
 31.336 
 
 
 
 i| 
 
 31.454 
 
 10 i| 
 
 1770—1 
 
 82,787 
 
 15 
 
 io| 
 
 82,786 
 
 6 
 
 10^ 
 
 30.647 
 
 12 
 
 31 
 
 31.783 
 
 17 lof 
 
 2—3 
 
 80,720 
 
 12 
 
 2i 
 
 88,847 
 
 
 
 5^ 
 
 26,052 
 
 13 
 
 H 
 
 31.529 
 
 6 71 
 
 4 5 
 
 90,777 
 
 17 
 
 3 
 
 85,330 
 
 2 
 
 9i 
 
 33.994 
 
 7 
 
 i| 
 
 41,707 
 
 71 
 
 6-7 
 
 85,395 
 
 12 
 
 III 
 
 86,183 
 
 2 
 
 1 1 
 
 39,320 
 
 18 
 
 9l 
 
 35,654 
 
 12 of 
 
 8-9 
 
 87,471 
 
 8 
 
 2 
 
 90,054 
 
 3 
 
 8 
 
 48,149 
 
 
 J 
 
 io| 
 
 50,241 
 
 6 zl 
 
 1780 — I 
 
 89,778 
 
 2 
 
 31 
 
 9 1 ,045 
 
 10 
 
 io| 
 
 59,058 
 
 1 1 
 
 71 
 
 58.258 
 
 13 2^ 
 
 2 3 
 
 92,3^2 
 
 I 
 
 6 
 
 92,493 
 
 9 
 
 4i 
 
 59,460 
 
 14 
 
 H 
 
 79,674 
 
 I oi 
 
 4—5 
 
 92,336 
 
 1 1 
 
 lOh 
 
 92,828 
 
 5 
 
 o3 
 J>4 
 
 77.318 
 
 15 
 
 91 
 
 j 67,715 
 1*19,694 
 
 7 7^- 
 
 \ 
 
 6-7 
 
 93,538 
 
 16 
 
 2 
 
 97.556 
 
 17 
 
 2f 
 
 S 69,743 
 
 1*15,892 
 
 1 1 
 
 14 
 
 ^Jl 
 
 S 76,617 
 1*17,058 
 
 7 I 
 16 10 
 
 S-9 
 
 101,205 
 
 19 
 
 3 
 
 103,421 
 
 4 
 
 II 
 
 \ 90,214 
 1*22,217 
 
 2 
 4 
 
 ri 
 
 [103,735 
 1*21,637 
 
 II 4l 
 10 oi 
 
 ***** N. B. Thefc fire fums contain the 
 Salaries, Penfions, and Gratuities for- 
 merly included in tlie Incident Charges. 
 
 EXPENDITURES.
 
 [ viii ] 
 
 EXPENDITURES. 
 
 Izn'o 1 'ears. 
 
 CIFIL 
 
 LIST. 
 
 MILlTJRr LIST. 
 
 APPROPRIATED 
 
 FUNDS. 
 
 EXTRAOKDl NA- 
 RY CHARGES. 
 
 
 £■ 
 
 s. 
 
 ^. 
 
 £- s. 
 
 d. 
 
 £• s. 
 
 d. 
 
 I- 
 
 s. d. 
 
 »73i 
 
 159,270 
 
 14 
 
 i| 
 
 722,029 I 
 
 3 
 
 43,431 
 
 1* 
 
 85,238 
 
 10 51 
 
 3 
 
 154,210 
 
 12 
 
 7 
 
 714,427 19 
 
 1 1 
 
 50,269 2 
 
 io| 
 
 66,672 
 
 4 8 
 
 5 
 
 146,410 
 
 '7 
 
 7 
 
 699,453 is 
 
 8 
 
 47,520 12 
 
 91 
 
 55 'O9 9 
 
 10 I 
 
 7 
 
 143,910 
 
 16 
 
 7i 
 
 679,321 5 
 
 5h 
 
 50,872 2 
 
 I 
 
 66,700 
 
 7 81 
 
 9 
 
 143,679 
 
 13 
 
 4 
 
 703,113 16 
 
 6 
 
 53,214 17 
 
 8 
 
 83,642 
 
 8 Si 
 
 1741 
 
 145,685 
 
 3 
 
 
 
 658,134 
 
 7i 
 
 51,654 13 
 
 6| 
 
 126,040 
 
 5 9i 
 
 
 
 
 146,038 
 
 19 
 
 6 
 
 616,333 15 
 
 3I 
 
 61,224 17 
 
 81 
 
 ^3s^ns 
 
 15 o| 
 
 5 
 
 1445723 
 
 4 
 
 ol- 
 
 626,321 16 
 
 H 
 
 69,379 16 
 
 1 1 
 
 70,398 
 
 II 71 
 
 7 
 
 146,474 
 
 12 
 
 4I 
 
 602,336 3 
 
 lof 
 
 61,906 4 
 
 51 
 
 '65,395 
 
 18 III 
 
 9 
 
 i53'252 
 
 S 
 
 5^ 
 
 661,646 14 
 
 I^ 
 
 8o,t99 8 
 
 61 
 
 9>>o73 
 
 II III 
 
 ^75^ 
 
 146,134 
 
 8 
 
 4I 
 
 766,151 19 
 
 I 
 
 73,696 8 
 
 31 
 
 126,356 
 
 14 6f 
 
 n 
 
 
 H3.705 
 
 
 
 SI 
 
 762,571 7 
 
 7 
 
 59,272 I 
 
 2| 
 
 •52,415 
 
 9 7? 
 
 5 
 
 144,602 
 
 18 
 
 
 795,182 7 
 
 oi 
 
 48,314 I 
 
 i| 
 
 169,276 
 
 I 4l 
 
 7 
 
 161,223 
 
 H 
 
 io| 
 
 794,364 10 
 
 lOi 
 
 80,084 6 
 
 5i 
 
 362,674 
 
 18 lOl 
 
 9 
 
 181,964 
 
 15 
 
 II 
 
 820,383 14 
 
 oj 
 
 52,592 6 
 
 81 
 
 298,173 
 
 8 Si 
 
 1761 
 
 202,052 
 
 19 
 
 4 
 
 997,072 5 
 
 3 
 
 47,242 16 
 
 7 
 
 281,888 
 
 4 6| 
 
 
 
 221,365 
 
 12 
 
 4 
 
 1,124,743 I 
 
 8 
 
 100,256 I 
 
 
 332,934 
 
 7 o| 
 
 5 
 
 241,271 
 
 9 
 
 3I 
 
 988,535 I 
 
 o| 
 
 108,128 5 
 
 If 
 
 275,955 
 
 5 6| 
 
 7 
 
 257,988 
 
 6 
 
 IO| 
 
 971,007 16 
 
 III 
 
 103,514 14 
 
 9 
 
 337,646 
 
 II 2| 
 
 9 
 
 270,040 
 
 5 
 
 81 
 
 954,426 15 
 
 2i 
 
 98,958 12 
 
 2| 
 
 327,094 
 
 '5 o| 
 
 1771 
 
 272,678 
 
 
 
 51 
 
 976,917 8 
 
 2| 
 
 95,610 6 
 
 1 
 
 373.997 
 
 17 2| 
 
 3 
 
 274,3*4 
 
 17 
 
 i^ 
 
 1,024,163 2 
 
 2j 
 
 109,863 
 
 I 
 
 J2 
 
 322,664 
 
 I I| 
 
 5 
 
 283,434 
 
 19 
 
 8 
 
 1,037,103 I 
 
 III 
 
 137,469 
 
 li 
 
 282,945 
 
 18 I0| 
 
 7 
 
 314,285 
 
 I 
 
 6| 
 
 938,862 5 
 
 61 
 
 160,893 12 
 
 H 
 
 376,228 
 
 7 31 
 
 .9 
 
 336,475 
 
 
 
 6 
 
 937,679 13 
 
 o| 
 
 194,709 I 
 
 8| 
 
 432,474 
 
 3 6| 
 
 J701 
 
 328,502 
 
 
 
 6J 
 
 920,224 I 
 
 6| 
 
 245,973 
 
 o| 
 
 434,436 
 
 7 a 
 
 3 
 
 343,635 
 
 I 
 
 3 
 
 898,620 19 
 
 9i 
 
 
 
 852,186 
 
 17 2 
 
 0«f 3^(?flr /o 
 
 
 
 
 
 
 No account of the 
 
 
 
 1784 
 
 5 
 
 174,918 
 187,145 
 
 4 
 
 
 71 
 8 
 
 429,686 12 
 480,727 13 
 
 10 
 
 2 
 
 Charge of Appro- 
 priated Funds has 
 been furnifhed fince 
 
 493,579 
 
 254,479 
 
 4 2 
 IS 7 
 
 6 
 
 193,272 
 
 9 
 
 ii^ 
 
 504,320 16 
 
 io| 
 
 ieflion 1 78 1. 
 
 
 385,400 
 
 18 II 
 
 7 
 
 197,727 
 
 6 
 
 i| 
 
 501,289 8 
 
 7f 
 
 
 
 373,221 
 
 I o| 
 
 8 
 
 197,515 
 
 18 
 
 o| 
 
 506,047 I 
 
 o4 
 
 
 
 359,092 
 
 5 51 
 
 9 
 
 206,174 
 
 5 
 
 71 
 
 535>°93 19 
 
 i| 
 
 
 
 3",095 
 
 io| 
 
 PARTICULAR
 
 t i^ I 
 
 PARTICULAR EXPENDITURES. 
 
 7i<.'3 2'ears. 
 
 PREMIUMS. 
 
 PJRLIAMEmJRT 
 PjrAfENTS. 
 
 PJRLIJA lE^TJRr 
 CHARGES. 
 
 
 £' 
 
 A 
 
 J. 
 
 £■ 
 
 i. 
 
 d. 
 
 £■ 
 
 s. d. 
 
 I73I 
 
 4,973 
 
 6 
 
 I 
 
 13,000 
 
 9 
 
 2 
 
 49,i9& 
 
 17 4 
 
 3 
 
 7,088 
 
 7 
 
 2 
 
 4,864 
 
 18 
 
 9^ 
 
 55>i34 
 
 I 8f 
 
 5 
 
 ^>549 
 
 12 
 
 10 
 
 3,396 
 
 3 
 
 6| 
 
 11,396 
 
 3 61 
 
 7 
 
 7^948 
 
 2 
 
 2 
 
 3,270 
 
 7 
 
 3I 
 
 62,142 
 
 9 4I 
 
 9 
 
 16,892 
 
 6 
 
 51 
 
 8,573 
 
 7 
 
 9i 
 
 69,788 
 
 5 Si 
 
 1741 
 
 12,439 
 
 3 
 
 
 
 7,469 
 
 I 
 
 51 
 
 102,386 
 
 4 111 
 
 3 
 
 9,146 
 
 8 
 
 5 
 
 8,450 
 
 12 
 
 4i 
 
 77,675 
 
 10 o| 
 
 5 
 
 12,348 
 
 10 
 
 9 
 
 3,324 
 
 2 
 
 6f 
 
 80,703 
 
 19 5i 
 
 7 
 
 6,999 
 
 
 
 10 
 
 51,878 
 
 12 
 
 1 1 
 
 154,715 
 
 4 Hi 
 
 9 
 
 12,019 
 
 5 
 
 I 
 
 26,359 
 
 
 
 6 
 
 92,198 
 
 5 3 
 
 1751 
 
 14,479 
 
 9 
 
 9 
 
 6,100 
 
 14 
 
 
 
 85,733 
 
 I 
 
 3 
 
 13,826 
 
 13 
 
 1 1 
 
 4,511 
 
 1 1 
 
 ii§ 
 
 71,346 
 
 3 i| 
 
 5 
 
 ^^ro5^ 
 
 14 
 
 10 
 
 40,147 
 
 17 
 
 U 
 
 96,393 
 
 6 8 
 
 7 
 
 10,141 
 
 4 
 
 3 
 
 40,633 
 
 16 
 
 3 
 
 237,925 
 
 7 o| 
 
 9 
 
 15,557 
 
 5 
 
 I 
 
 76,792 
 
 14 
 
 6 
 
 156,792 
 
 1.6 10 
 
 1761 
 
 23,407 
 
 6 
 
 7 
 
 61,941 
 
 
 
 i| 
 
 ' 115,757 
 
 5 6 
 
 
 
 19,734 
 
 8 
 
 I 
 
 148,379 
 
 I 
 
 7i 
 
 ■ 233,912 
 
 13 5? 
 
 5 
 
 24,037 
 
 14 
 
 9 
 
 184,351 
 
 12 
 
 I-. r 
 
 /2 
 
 213,717 
 
 17 9I 
 
 7 
 
 32,901 
 
 19 
 
 81 
 
 188,971 
 
 
 
 2 
 
 332,003 
 
 15 11 
 
 9 
 
 70,325 
 
 17 
 
 0^ 
 
 227,496 
 
 14 
 
 I-Oj 
 
 232,417 
 
 7 il 
 
 1771 
 
 76,012 
 
 12 
 
 li 
 
 194,362 
 
 5 
 
 6 
 
 ; 216,666 
 
 11 3i 
 
 '^ 
 
 
 122,436 
 
 8 
 
 H 
 
 214,960 
 
 8 
 
 4l 
 
 202,241 
 
 9 7l 
 
 5 
 
 140,012 
 
 I 
 
 5i 
 
 212,818 
 
 6 
 
 i| 
 
 ■ 206,555 
 
 8 4 
 
 7 
 
 177,296 
 
 2 
 
 oi 
 
 232,234 
 
 8 
 
 9 
 
 ' 253,410 
 
 5 2i 
 
 9 
 
 196,733 
 
 13 
 
 I 
 
 253,651 
 
 9 
 
 3 
 
 ' 293,920 
 
 I 2 
 
 1781 
 
 222,885 
 
 2 
 
 lOi 
 
 298,002 
 
 3 
 
 o| 
 
 203,135 
 
 10 6| 
 
 
 186,848 
 
 I 
 
 2^ 
 
 313,359 
 
 7 
 
 i| 
 
 349,289 
 
 17 8 
 
 0«s ?.V^r /o 
 
 
 
 
 
 
 
 
 
 X784 
 
 72,424 
 
 7 
 
 Mi 
 
 242,137 
 
 7 
 
 4l 
 
 ; 242,137 
 
 7 41 
 
 K 
 
 85,792 
 
 7 
 
 Si 
 
 100,968 
 
 8 
 
 8| 
 
 100,968 
 
 8 8| 
 
 6 
 
 138,527 
 
 9 
 
 lOi 
 
 144,068 
 
 9 
 
 III 
 
 144,068 
 
 9 III 
 
 7 
 
 149,008 
 
 12 
 
 71 
 
 106,730 
 
 8 
 
 7i 
 
 106,730 
 
 8 71 
 
 8 
 
 143,663 
 
 5 
 
 71 
 
 111,862 
 
 7 
 
 2 
 
 125,722 
 
 7 2 
 
 9 
 
 183,035 
 
 6 
 
 7^ 
 
 120,477 
 
 17 
 
 7 
 
 127,300 
 
 7 7 
 
 Y 
 
 PARTICULAR
 
 [ X ] 
 
 PARTICULAR EXPENDITURES. 
 
 2 I'ears ending 
 
 
 
 
 EXCEEDINGS ON 
 
 
 Lady-Day. 
 
 CONCORDJTUM. 
 
 MILirARY 
 CONTn\GENCIES. 
 
 BARRACKS. 
 
 
 (Ejiablijhed 
 
 at 
 
 5000/. 
 
 {EjhbliJJ^ed at 3000/. 
 
 (Ejlablifljed at 
 
 
 per Annum 
 
 ; 
 
 /)«• Aunutn.) 
 
 1 3 , 3 3 6/. 1 J. /»«• ^««. 
 
 
 £• 
 
 s. 
 
 ^. 
 
 £• s. d. 
 
 ^. s. d. 
 
 1731 
 
 6,454 
 
 II 
 
 2 
 
 3,S^~?, 4 
 
 12,607 8 6| 
 
 3 
 
 h515 
 
 12 
 
 III 
 
 2,026 15 4 
 
 10,399 10 7I 
 
 5 
 
 4,548 
 
 9 
 
 81 
 
 1,725 2 3 
 
 13,731 14 IO| 
 
 7 
 
 7,183 
 
 15 
 
 4l 
 
 1,564 i3 7J 
 
 15,530 17 III 
 
 9 
 
 7,618 
 
 16 
 
 10 
 
 691 14 9I 
 
 17,234 10 7I 
 
 1741 
 
 5,196 
 
 12 
 
 8| 
 
 1,001 I IOt 
 
 11,640 8 2| 
 
 -1 
 
 7,814 
 
 18 
 
 4f 
 
 1,798 13 81 
 
 16,136 4 II 
 
 5 
 
 8,682 
 
 18 
 
 Hi 
 
 2,218 i| 
 
 10,623 14 6 
 
 7 
 
 11,101 
 
 9 
 
 III 
 
 2,699 14 4* 
 
 1,304 I 9I 
 
 9 
 
 5>52o 
 
 1 1 
 
 4 
 
 2,705 8 61 
 
 8,364 3 3 
 
 1751 
 
 8,731 
 
 6 
 
 o| 
 
 3,870 15 81 
 
 21,276 3 31 
 
 3 
 
 *i5,o62 
 
 2 
 
 9§ 
 
 2,566 3 7I 
 
 29,177 3 io| 
 
 5 
 
 12,539 
 
 8 
 
 81 
 
 3,496 7 3 
 
 12,685 18 7 
 
 7 
 
 20,681 
 
 19 
 
 2| 
 
 6,454 11 H 
 
 17,059 13 4l 
 
 9 
 
 17,347 
 
 8 
 
 o| 
 
 7,388 4I 
 
 20,137 5 2f 
 
 1 76 1 
 
 17,067 
 
 2 
 
 lol 
 
 12,261 6 III 
 
 17,219 15 ij 
 
 3 
 
 26,318 
 
 15 
 
 3 
 
 11,139 10 i| 
 
 42,070 I i| 
 
 5 
 
 33,662 
 
 3 
 
 51 
 
 7,704 12 io| 
 
 50,277 16 8i 
 
 7 
 
 35,093 
 
 4 
 
 o| 
 
 6,145 18 2 
 
 34,860 14 2| 
 
 9 
 
 31,619 
 
 17 
 
 51 
 
 6,821 15 3i 
 
 ' 31,844 15 4f 
 
 1771 
 
 31,822 
 
 4 
 
 6 
 
 9,214 5 III 
 
 39,667 II 3I 
 
 3 
 
 38,688 
 
 16 
 
 81 
 
 10,243 14 o| 
 
 47,515 4 8 
 
 5 
 
 32,945 
 
 15 
 
 2i 
 
 11,145 7 IO| 
 
 49,568 5 4 
 
 7 
 
 51,088 
 
 2 
 
 7 
 
 21,171 4 6| 
 
 35,630 18 I0| 
 
 9 
 
 40,068 
 
 9 
 
 1 
 0? 
 
 11,482 15 s% 
 
 35,200 12 3 
 
 1781 
 
 45,821 
 
 i5 
 
 10 
 
 22,737 8 
 
 52,235 2 
 
 3 
 
 53,177 
 
 •5 
 
 3I 
 
 23,927 13 6| 
 
 52,426 4 5 
 
 0«« / <?ar /o 
 
 
 
 
 
 
 1784 
 
 32,603 
 
 ^ 
 
 Si 
 
 12,669 7 2| 
 
 14,820 I 4 
 
 S 
 
 39,500 
 
 
 
 3 
 
 15,559 9 9i 
 
 25,248 17 i{ 
 
 6 
 
 41,439 
 
 2 
 
 2I 
 
 15,984 17 8i 
 
 20,182 I 2| 
 
 7 
 
 63,338 
 
 16 
 
 31 
 
 16,332 9 6i 
 
 19,700 7 8i 
 
 8 
 
 65,889 
 
 9 
 
 71 
 
 13,506 3 2I 
 
 22,583 oi 
 
 9 
 
 40,813 
 
 7 
 
 ID 
 
 13,685 7 III 
 
 19,893 8 91 
 
 * 14,91 1/. 1^. <,\d. included in the fum for dimlniihed guineas, and Spanifh coin, fent to 
 London, to be rccoined, and exchanged.
 
 C *i ] 
 
 PARTICULAR EXPENDITURES. 
 
 Tiwo I'ears. 
 
 ror^z PENSIONS. 
 
 i:/iVG'5 LEITERS. 
 
 GOVERNMENT 
 EXPENSES. 
 
 
 £' s. d. 
 
 £■ 
 
 s. 
 
 d. 
 
 c- 
 
 s. d. 
 
 172I 
 
 84,476 10 II 
 
 
 — ■ 
 
 — 
 
 892,429 
 
 11 xk 
 
 3 
 
 98,624 3 III 
 
 
 — • 
 
 — 
 
 938,096 
 
 1 5i 
 
 5 
 
 ii5>894 13 6i 
 
 
 — 
 
 — 
 
 948,036 
 
 5 0^ 
 
 7 
 
 104,214 i| 
 
 
 — 
 
 — 
 
 947,019 
 
 7 10 
 
 f > 
 
 104,519 7 6| 
 
 
 — 
 
 — 
 
 948,370 
 
 8 fti 
 
 
 
 U *~' •^ 
 
 1731 
 
 103,426 4 7I 
 
 28,166 
 
 9 
 
 4l 
 
 949,537 
 
 16 8 
 
 3 
 
 98,095 16 9 
 
 35,930 
 
 14 
 
 8 
 
 930,445 
 
 18 4^ 
 
 5 
 
 90,197 I 8i 
 
 16,179 
 
 14 
 
 3 
 
 889,568 
 
 2 9^ 
 
 7 
 
 87,441 3 6i 
 
 24.334 
 
 16 
 
 31 
 
 878,662 
 
 2 5i 
 
 9 
 
 86,523 16 9 
 
 31,176 
 
 9 
 
 7i 
 
 913,862 
 
 10 6 
 
 1741 
 
 86,384 3 Hi 
 
 81,629 
 
 19 
 
 3f 
 
 879,127 
 
 17 ii| 
 
 3 
 
 87,528 8 
 
 102,614 
 
 18 
 
 51 
 
 881,657 
 
 17 51 
 
 5 
 
 85,272 6 10 
 
 31,615 
 
 8 
 
 oi 
 
 830,119 
 
 9 3i 
 
 7 
 
 86,155 7 9 
 
 47,794 
 
 4 
 
 
 
 821,397 
 
 14 8f 
 
 9 
 
 92,189 4 2I 
 
 52,818 
 
 15 
 
 7i 
 
 893,973 
 
 14 10 
 
 1751 
 
 84,222 10 III 
 
 71,834 
 
 9 
 
 5 
 
 1,026,606 
 
 10 2^ 
 
 3 
 
 79,882 6 7I 
 
 84,692 
 
 14 
 
 61 
 
 1,046,617 
 
 15 Hi 
 
 5 
 
 78,914 5 li 
 
 145,413 
 
 •^ 
 
 J 
 
 5 
 
 1,060,982 
 
 I 4I 
 
 7 
 
 95,273 17 lol 
 
 235,897 
 
 3 
 
 7i 
 
 1,160,422 
 
 4 of 
 
 9 
 
 112,329 II I 
 
 166,902 
 
 12 
 
 4l 
 
 1,196,321 
 
 7 51 
 
 1761 
 
 123,270 II 6 
 
 174,653 
 
 1 1 
 
 7 
 
 1,412,499 
 
 2f 
 
 
 1395I75 15 10^ 
 
 131,331 
 
 i6 
 
 1 
 
 1,541,386 
 
 8 io| 
 
 5 
 
 158,685 4 8i 
 
 73,173 
 
 4 
 
 o| 
 
 1,400,172 
 
 3 2| 
 
 7 
 
 167,525 5 2f 
 
 133,185 
 
 11 
 
 7^ 
 
 1,438,153 
 
 14 2| 
 
 9 
 
 177,052 II 5i 
 
 113,192 
 
 /, 
 J 
 
 71 
 
 1,418,103 
 
 I I 
 
 1771 
 
 i75j574 12 o| 
 
 161,266 
 
 1 
 
 loj 
 
 1,502,543 
 
 71 
 
 
 
 172,464 14 3I 
 
 124,225 
 
 7 
 
 III 
 
 1,528,763 
 
 11 I 
 
 5 
 
 175,963 9 7? 
 
 120,002 
 
 14 
 
 3i 
 
 1,534,397 
 
 12 9I 
 
 1 
 
 182,632 12 5I 
 
 170,516 
 
 10 
 
 81 
 
 1,536,859 
 
 1 2,1 
 
 9 
 
 189,183 13 lOi 
 
 219,948 
 
 • 1 
 
 
 
 1,607,417 
 
 17 7f 
 
 1781 
 
 183,745 10 zi 
 
 225,349 
 
 14 
 
 9i 
 
 1,580,043 
 
 5 9i 
 
 3 
 
 186,183 18 2| 
 
 369,867 
 
 I 
 
 4l 
 
 1,753,541 
 
 5 ll 
 
 0?w 7><jr to 
 
 
 
 
 
 
 
 1784 
 
 92,150 5 2| 
 
 105,012 
 
 11 
 
 2 
 
 826,015 
 
 12 5I 
 
 <; 
 
 97,978 5 8i 
 
 115,738 
 
 3 
 
 31 
 
 869,322 
 
 18 51 
 
 6 
 
 99,797 17 8 
 
 137,072 
 
 15 
 
 8 
 
 919,417 
 
 12 9I 
 
 7 
 
 104,133 17 11* 
 
 133,450 
 
 4 
 
 9 
 
 937,242 
 
 7 2{ 
 
 8 
 
 103,717 14 9I 
 
 104,417 
 
 1 1 
 
 3^ 
 
 915,682 
 
 17 4i 
 
 9 
 
 111,381 13 4| 
 
 82,728 
 
 14 
 
 7 
 
 903,792 
 
 18 I 
 
 y £ 
 
 PARTICULAR
 
 t: ^ii ] 
 
 PARTICULAR EXPENDITURES. 
 
 2 2'ia'S ending 
 3 1 March. 
 
 HORSE, FOOT 
 
 e«^r. 
 
 ORDNJiXCE, 
 
 £5^f. 
 
 FURTHER AHLT' 
 TU CHARGES. 
 
 
 £' 
 
 s. 
 
 ^/. 
 
 l^ 
 
 J. 
 
 ^. 
 
 £' ' 
 
 s. d. 
 
 J73' 
 
 sih^^^ 
 
 
 
 
 
 io>559 
 
 17 
 
 6 
 
 160,388 
 
 12 71 
 
 3 
 
 576,481 
 
 
 
 6 
 
 10,559 
 
 17 
 
 6 
 
 158,813 
 
 5 io| 
 
 S 
 
 566,978 
 
 14 
 
 
 
 10,441 
 
 10 
 
 6 
 
 137.490 
 
 11 3? 
 
 7 
 
 548,112 
 
 14 
 
 ID 
 
 10,559 
 
 17 
 
 6 
 
 »37.744 
 
 9 8i 
 
 9 
 
 573'5^o 
 
 16 
 
 
 
 10.559 
 
 17 
 
 6 
 
 136,959 
 
 8 Si 
 
 1741 
 
 531^95^ 
 
 12 
 
 I 
 
 10,242 
 
 I 
 
 I 
 
 128,581 
 
 17 6| 
 
 3 
 
 495'079 
 
 14 
 
 1 1 
 
 io>559 
 
 17 
 
 6 
 
 127,529 
 
 Si 
 
 5 
 
 506,860 
 
 18 
 
 
 
 10,559 
 
 17 
 
 6 
 
 t2I,742 
 
 ^S 2| 
 
 7 
 
 484,654 
 
 10 
 
 
 .7 
 
 10,559 
 
 17 
 
 6 
 
 111,125 
 
 13 31 
 
 9 
 
 542,279 
 
 4 
 
 I 
 
 11,129 
 
 18 
 
 55 
 
 119,307 
 
 3 4 
 
 »75' 
 
 635,014 
 
 8 
 
 
 
 10,769 
 
 17 
 
 6 
 
 145.514 
 
 12 6 
 
 3 
 
 637,036 
 
 16 
 
 10 
 
 10,607 
 
 11 
 
 io| 
 
 146,669 
 
 6 41 
 
 5 
 
 668,980 
 
 14 
 
 10 
 
 10,769 
 
 17 
 
 6 
 
 131,614 
 
 6f 
 
 7 
 
 666,704 
 
 
 
 J 
 
 III 
 
 12,674 
 
 I 
 
 7 
 
 198,500 
 
 10 5 
 
 9 
 
 686,577 
 
 8 
 
 Qi 
 
 16,405 
 
 8 
 
 o| 
 
 144.936 
 
 3 6x 
 
 1761 
 
 847,877 
 
 8 
 
 8 
 
 26,671 
 
 2 
 
 o| 
 
 152,004 
 
 16 7I 
 
 n 
 
 
 
 958,072 
 
 9 
 
 61 
 
 38,637 
 
 2 
 
 2| 
 
 181,143 
 
 1 i| 
 
 5 
 
 745,226 
 
 13 
 
 10 
 
 45'344 
 
 9 
 
 lOl 
 
 265,946 
 
 6 II 
 
 7 
 
 726,535 
 
 8 
 
 4 
 
 43,007 
 
 iS 
 
 7 
 
 241,461 
 
 1 41 
 
 9 
 
 725>i73 
 
 9 
 
 
 
 34,539 
 
 14 
 
 oi 
 
 203,380 
 
 2 9l 
 
 1771 
 
 753>"i 
 
 4 
 
 2 
 
 33>7i8 
 
 19 
 
 of 
 
 238,969 
 
 2 2| 
 
 3 
 
 809,651 
 
 3 
 
 lOl 
 
 33,616 
 
 18 
 
 81 
 
 238,553 
 
 18 4 
 
 5 
 
 810,705 
 
 3 
 
 8 
 
 Si^SS^ 
 
 14 
 
 2 
 
 ^S3,5S9 
 
 17 4 
 
 7 
 
 730,107 
 
 12 
 
 I 
 
 33'572 
 
 
 
 9 
 
 231,984 
 
 16 i| 
 
 9 
 
 713^335 
 
 i 
 
 4 
 
 40,283 
 
 6 
 
 51 
 
 230,744 
 
 12 III 
 
 1781 
 
 681,251 
 
 7 
 
 
 49,218 
 
 19 
 
 III 
 
 264,725 
 
 15 4l 
 
 3 
 
 663,071 
 
 16 
 
 41 
 
 5».i75 
 
 6 
 
 H 
 
 259.727 
 
 14 71 
 
 One Tear to 
 
 
 
 
 
 
 
 
 
 1784 
 
 311,891 
 
 I 
 
 5i 
 
 24.438 
 
 
 
 oi 
 
 120,846 
 
 19 io| 
 
 5 
 
 355'S70 
 
 16 
 
 4l 
 
 21,310 
 
 10 
 
 5 
 
 144,354 
 
 13 3i 
 
 6 
 
 381,021 
 
 14 
 
 2 
 
 21,252 
 
 19 
 
 I 
 
 138,213 
 
 2 6| 
 
 7 
 
 378,0^8 
 
 18 
 
 6 
 
 21,179 
 
 10 
 
 Si 
 
 102,050 
 
 19 8 
 
 8 
 
 368,086 
 
 5 
 
 10 
 
 21,256 
 
 3 
 
 n 
 
 1 16,704 
 
 11 6| 
 
 9 
 
 *422,340 
 
 H 
 
 ii 
 
 20,924 
 
 4 
 
 li 
 
 91,829 
 
 io| 
 
 N. B. This year the title of this head is changed to Army, inflead of Horfe, Dragoons, 
 Toot, &c. 
 
 TONTINES,
 
 \111 
 
 TONTINES, AND 
 
 F>om Chriftmas 
 tTias. 
 
 On 265,000/. in 1773, 
 and 1 7 5,000/. in 1775. 
 
 On 300,000/. 
 
 being Expenfe of paying 
 in L$ndon. 
 
 1774 
 z\ Tears to 
 Lady-Da\, 
 
 £ Years 9 
 17S1 
 
 o 
 4 
 
 5 
 6 
 
 I 
 
 I Tear 
 
 at 6 per Cent. 
 15,900 o o 
 
 48,900 o o 
 
 52,800 o 
 
 52,800 o 
 
 52,800 o 
 
 26,400 o 
 
 26,400 o 
 
 26,400 o 
 
 26,400 o 
 
 26,400 o 
 
 26,400 o 
 
 o 
 o 
 o 
 o 
 o 
 o 
 o 
 o 
 o 
 
 at yi per Cent. 
 
 £• J. ^• 
 o 00 
 
 o 00 
 
 fi Tear euJiug Lady- 
 Day, 1779 
 
 22,500 
 
 
 
 
 
 45,000 
 
 
 
 
 
 45,000 
 
 
 
 
 
 22,500 
 
 
 
 
 
 22,500 
 
 
 
 
 
 22,500 
 
 
 
 
 
 22,500 
 
 
 
 
 
 22,500 
 
 
 
 
 
 22,sOO 
 
 
 
 
 
 £- s- 
 
 2,266 7 
 
 1 ,048 7 
 
 2,060 8 
 
 943 
 
 J. 
 
 n 
 
 2 
 
 9i 
 
 S33 13 9i 
 
 698 3 6i 
 
 580 8 i| 
 
 (>5S 7 
 
 866 II 6 
 
 + 
 
 
 ANNUITIES. 
 
 
 
 
 Treafury Bills. 
 
 
 ^.^Ax^A'^vf-iri: 
 
 SHORT JSNiiriES. 
 
 TOTJL CHARGES. 
 
 Litacfl upon. 
 
 
 fl/ 4 ^^r Cf «/. 
 
 as \l. 1 OS. per Cent. 
 
 £' 
 
 s. 
 
 d. 
 
 at i^]. 1 1 s. 3 J. per Ct, 
 
 1774 
 
 e« 600, coo/. 
 
 for 12 Tears. 
 
 15,900 
 
 
 
 
 
 (being 3^, per Day) 
 
 7 
 
 
 — — — 
 
 48,900 
 
 
 
 
 
 
 9 
 
 — — — 
 
 
 77'566- 
 
 7 
 
 7i 
 
 
 1781 
 
 9 Months from Mid- 
 fummer, 1783. 
 
 
 98,848 
 
 7 
 
 2 
 
 13.37° ° 
 
 3 
 
 — — — 
 
 — — — 
 
 99,860 
 
 8 
 
 91 
 
 38,872 10 
 
 so Lady-Day, 
 
 
 
 
 
 
 
 1784 
 
 ^.18,000 
 
 — — — 
 
 67,843 
 
 5 
 
 0^ 
 
 23,930 
 
 C>ie Tear 5 
 
 24,000 
 
 — — — 
 
 73.733 
 
 13 
 
 9i 
 
 33»7^o 13 9 
 
 6 
 
 24,000 
 
 ^.562 10 
 
 74,160 
 
 13 
 
 bi 
 
 3^.533 6 9 
 
 7 
 
 24,000 
 
 2,250 
 
 75'73o 
 
 8 
 
 li 
 
 33.07^ '6 9 
 
 8 
 
 24,000 
 
 2,250 
 
 75.805 
 
 7 
 
 0^ 
 
 30,521 I 5 
 
 9 
 
 24,000 D 
 
 2,250 
 
 76,016 
 
 1 1 
 
 6 
 
 ■-'29,086 19 6i 
 
 Intereft on Treaiurj'-bllls is now only 3/. i6j. 0:</. or 2W, per day.
 
 C xiv ] 
 
 A STATE OF THE 
 
 2 t till > c/ici.n^ 
 
 y.O-^A jjiirjhs, 
 
 4'. "Zr/.v c« Sa/iiri,- 
 
 5. l\n- 
 
 Di'ditit fo much 
 
 credited 
 
 There tui/l remain. 
 
 Lady-Day. 
 
 NET PKODVi:E. 
 
 Jiciis, i^c.of Ahh 
 
 nuci. 
 
 in Idji Accounts. 
 
 
 £■ s. 
 
 rt'. 
 
 
 I- s. 
 
 d. 
 
 I. S. d. 
 
 
 r 
 
 a. 
 
 -m m, f^ >^ 
 
 ' i2i 
 
 25^491 5 
 
 1 1 
 
 15,211 I 
 
 6| 
 
 11,666 12 
 
 9 
 
 3'544 8 91 
 
 s 
 
 20,631 4 
 
 3J 
 
 16,262 13 
 
 3i 
 
 13,909 17 
 
 2 
 
 2,352 16 ij 
 
 7 
 
 25'397 14 
 
 15 
 
 16,412 II 
 
 
 
 10,282 14 
 
 4i 
 
 6,129 16 10| 
 
 9 
 
 3°y^5^ n 
 
 
 
 13,918 3 
 
 1\ 
 
 7,300 
 
 
 
 6,618 3 71 
 
 I74I 
 
 27,904 2 
 
 o| 
 
 8,836 12 
 
 9i 
 
 7,000 
 
 
 
 1,836 12 91 
 
 3 
 
 23*346 9 
 
 2i 
 
 14,331 6 
 
 5§ 
 
 7,000 
 
 
 
 7,331 6 si 
 
 3 
 
 24,200 3 
 
 2 
 
 7,613 11 
 
 
 
 6,000 
 
 
 
 1,613 II 
 
 7 
 
 16,075 3 
 
 7i 
 
 8,802 3 
 
 i| 
 
 
 
 — — — 
 
 9 
 
 33,806 12 
 
 5 
 
 5,443 >7 
 
 8 
 
 2,100 
 
 
 
 3'343 17 8 
 
 »75i 
 
 47>3°3 18 
 
 i| 
 
 5,374 
 
 9i 
 
 1,600 
 
 
 
 3»774 91 
 
 3 
 
 33.5S9 13 
 
 5 
 
 S^^S"^ » 
 
 6| 
 
 1,600 
 
 
 
 4,050 I 6i 
 
 1761 
 
 23,346 
 
 9 
 
 4,441 4 
 
 4l 
 
 1,400 
 
 
 
 3,021 4 41 
 
 i9>533 5 
 
 I 
 
 — — 
 
 
 — — 
 
 — 
 
 — — _ 
 
 
 56,051 12 
 
 51 
 
 — — 
 
 
 — — 
 
 — 
 
 — — __■ 
 
 5 
 
 80,692 14 
 
 IO| 
 
 
 
 — — 
 
 
 — — -^ 
 
 7 
 
 79,367 17 
 
 3i 
 
 
 
 
 
 — 
 
 9 
 
 80,384 3 
 
 81 
 
 16,759 19 
 
 6| 
 
 
 
 
 1771 
 
 78,957 17 
 
 i| 
 
 26,104 19 
 
 5 
 
 2,680 
 
 si 
 
 23,424 18 ii| 
 
 3 
 
 74,654 5 
 
 III 
 
 32,732 16 
 
 III 
 
 9,075 I 
 
 ol 
 
 23'657 15 "^ 
 
 5 
 
 89,592 17 
 
 IO| 
 
 31,291 3 
 
 2| 
 
 15,810 
 
 
 
 15,481 3 2| 
 
 7 
 
 97,222 9 
 
 
 
 37»458 »' 
 
 2| 
 
 i5>75o 
 
 
 
 21,708 11 4| 
 
 9 
 
 85,533 ^0 
 
 3i 
 
 22,155 iS 
 
 9i 
 
 12,295 18 
 
 Hi 
 
 9,859 19 10 
 
 1781 
 
 193,776 2 
 
 5i 
 
 23,621 16 
 
 71 
 
 13,490 
 
 
 
 10,131 16 3I 
 
 --> 
 
 285,273 16 
 
 6 
 
 7,830 11 
 
 i| 
 
 7,500 
 
 
 
 330 II if 
 
 One Tear to 
 
 
 
 
 
 
 
 
 1784 
 
 185,218 II 
 
 75 
 
 zs 19 
 
 8| 
 
 __ _ 
 
 — 
 
 — - _ — 
 
 S 
 
 204,469 15 
 
 9i 
 
 3 >8 
 
 4 
 
 
 
 — 
 
 —• — __ 
 
 6 
 
 101,452 10 
 
 i| 
 
 — — 
 
 — 
 
 
 — 
 
 — _- __ 
 
 7 
 
 160,161 8 
 
 9l 
 
 
 — 
 
 — — 
 
 — 
 
 
 S 
 
 168,437 14 
 
 io| 
 
 — — 
 
 
 — — 
 
 
 •^ — — • 
 
 
 
 186,900 
 
 'i 
 
 — — 
 
 — 
 
 — — 
 
 — 
 
 — — . — 
 
 LOAN 
 
 P 
 
 t. 
 r
 
 C XV ] 
 
 LOAN FUNDS, &c. 
 
 
 Addfo much computed 
 
 TOTAL DUTIES iINTERES7 on the 
 
 SLRPLIS RE- 
 
 
 to be due. 
 
 
 and AlDb 
 
 
 LOANS. 
 
 
 AfALWING. 
 
 
 £' 
 
 s. 
 
 d. 
 
 I- 
 
 s. 
 
 d. 
 
 £■ s. 
 
 d. 
 
 £■ 
 
 s. d. 
 
 
 13.909 
 
 17 
 
 2 
 
 42,945 
 
 II 
 
 lOl 
 
 27,750 
 
 
 
 12,096 
 
 12 0| 
 
 
 10,282 
 
 14 
 
 41 
 
 39,266 
 
 14 
 
 9 
 
 
 
 
 
 
 7.300 
 
 
 
 
 
 38>827 
 
 1 1 
 
 0^ 
 
 26,562 10 
 
 
 
 12,265 
 
 I Oi 
 
 
 7,000 
 
 
 
 
 
 43.775 
 
 
 
 7l 
 
 24,937 10 
 
 
 
 18,837 
 
 10 74 
 
 
 7,000 
 
 
 
 
 
 36,740 
 
 14 
 
 io| 
 
 23,312 10 
 
 
 
 13.428 
 
 4 io| 
 
 
 6,000 
 
 
 
 
 
 36,677 
 25.813 
 26,977 
 
 15 
 
 14 
 
 6 
 
 8 
 2 
 81 
 
 27.659 7 
 28,687 10 
 
 28,500 
 
 S 
 
 
 
 9,018 
 
 8 
 
 
 
 
 
 
 2,1 00 
 
 
 
 
 
 
 
 
 1,600 
 
 
 
 
 
 38,750 
 
 10 
 
 I 
 
 31.585 
 
 
 
 7.165 
 
 10 I 
 
 
 1,600 
 
 
 
 
 
 52,677 
 
 18 
 
 11 
 
 T T I 
 
 26,030 16 
 13.950 
 
 8 
 
 
 2b, 647 
 25,089 
 
 2 3 
 14 III 
 
 
 1,400 
 
 
 
 
 
 39,039 
 
 14 
 
 II2 
 
 
 
 
 
 26,367 
 
 5 
 
 a 
 
 4,159 II 
 
 91 
 
 22,207 
 
 13 3* 
 
 
 
 
 
 
 
 
 19.533 
 
 5 
 
 I 
 
 8,726 9 
 
 9 
 
 10,806 
 
 15 4 
 
 
 
 
 
 
 
 
 56,051 
 
 12 
 
 s\ 
 
 49,878 13 
 
 I 
 
 6,172 
 
 19 4f 
 
 
 
 
 
 
 
 
 80,692 
 
 14 
 
 IO| 
 
 54,251 5 
 
 
 
 26,441 
 
 9 lol 
 
 
 
 
 
 
 
 
 79.367 
 
 17 
 
 3i 
 
 49.S38 15 
 
 
 
 29,529 
 
 -, 2 i 
 
 
 
 
 " J ^ 
 
 
 2,680 
 
 
 
 51 
 
 99,824 
 
 1 
 J 
 
 8| 
 
 51.725 
 
 
 
 48,099 
 
 
 
 9.075 
 
 I 
 
 oi 
 
 111,457 
 
 17 
 
 il 
 
 54.187 5 
 
 
 
 57.270 
 
 12 i| 
 
 
 15,810 
 
 
 
 
 
 H4,I22 
 
 I 
 
 II 
 
 65,462 15 
 
 
 
 48,659 
 
 6 II 
 
 
 
 
 
 
 
 
 (and Annuities.) 
 
 
 
 
 ^'575 
 
 
 
 
 
 120,824 
 
 1 
 
 I 
 
 69,912 
 
 
 
 50,912 
 
 I I 
 
 
 12,295 
 
 18 
 
 III 
 
 131,226 
 
 19 
 
 2^ 
 
 68,637 16 
 
 4l 
 
 62,589 
 
 2 9I 
 
 
 i3j490 
 
 
 
 
 
 108,883 
 
 10 
 
 i| 
 
 76,430 18 
 
 6| 
 
 32,452 
 
 II 6| 
 
 
 
 
 
 
 
 
 (and Treaf. Bills.) 
 
 
 
 
 7,500 
 
 
 
 
 
 211,407 
 
 19 
 
 a 
 
 roi,i68 
 
 
 
 110,239 
 
 19 i| 
 
 
 
 
 
 285,604 
 
 7 
 
 7i 
 
 145,480 10 
 
 
 
 140,123 
 
 17 7f 
 
 
 
 
 
 
 
 
 185,254 
 
 1 1 
 
 4^ 
 
 '34,877 5 
 
 o| 
 
 50,377 
 
 6 -'^ 
 
 
 
 
 
 " Oi 
 
 
 Cafual Reeeipf. 
 
 
 
 
 
 
 
 
 
 7,060 
 
 10 
 
 4 
 
 211,530 
 
 6 
 
 i| 
 
 146,377 
 
 3 
 
 65.153 
 
 5 io| 
 
 
 6,765 
 
 12 
 
 
 
 208,218 
 
 2 
 
 ij 
 
 '53.333 14 
 
 lOi 
 
 54,884 
 
 7 3I 
 
 
 
 — 
 
 
 160,1 6i 
 
 8 
 
 9^ 
 
 153.695 16 
 
 IO| 
 
 6,465 
 
 II 1 1 5 
 
 
 
 
 200 
 
 
 
 
 
 £68,637 
 
 14 
 
 loi 
 
 155.037 I 
 
 4I 
 
 13,600 
 
 i^ 61 
 
 
 1 _3 "4 
 
 
 ^53 
 
 10 
 
 
 
 187,553 
 
 10 
 
 il 
 
 153.927 3 
 
 oi 
 
 33.626 
 
 7 1 
 
 5MrJ
 
 ( xvi ) 
 
 TEARS. 
 
 ■JU7JL CHARGE 
 and DEBT. 
 
 70TJL CREDIT. 
 
 DEBTof the NATION. 
 
 
 
 
 
 £■ -f. ^• 
 
 1 -t T f 
 
 
 to Michaelmas 
 Ditto 
 
 
 16,106 11 of 
 
 ^1^:> 
 
 
 1-7 
 
 
 
 94,544 13 2^ 
 
 
 
 Ditto 
 
 
 87.511 4 7i 
 
 '9 
 
 
 1721 
 
 
 to Chriftmas 
 
 
 77,261 6 7f 
 
 
 3 
 
 5 
 
 
 Ditto 
 Ditto 
 
 
 66,318 8 3I 
 119,215 3 3f 
 
 
 
 
 7 
 
 
 to Lady-Day 
 Ditto 
 
 
 127,371 15 6 
 220,730 15 3f 
 
 
 9 
 
 
 
 1731 
 
 ^.1,219,467 9 31 
 
 ^^.883,874 4 
 
 5^ 
 
 335,466 7 4I 
 
 
 
 1,321,046 7 5 
 
 956,260 16 
 
 9I 
 
 371,312 12 2f 
 
 5 
 
 1,273,2.76 18 6i: 
 
 915,955 19 
 
 2\ 
 
 346,894 7 
 
 7 
 
 ^'^35, 970 14 Hi 
 
 920,664 17 
 
 oi 
 
 310,854 14 iif 
 
 9 
 
 1,241,020 13 3f 
 
 944,031 16 
 
 If 
 
 296,988 17 rf 
 
 1741 
 
 1,226,848 6 5i 
 
 896,238 19 
 
 61 
 
 353,856 2| 
 
 3 
 
 1^^34,317 16 9i 
 
 903,277 4 
 
 2i 
 
 331,440 12 6| 
 
 5 
 
 i> 1 75.753 2I 
 
 917,240 9 
 
 7i 
 
 258,517 10 6f 
 
 7 
 
 1,174,246 19 o§ 
 
 856,368 18 
 
 9I 
 
 314,304 18 3- 
 
 9 
 
 1,220,227 9 92 
 
 1,015,159 II 
 
 3i 
 
 205-,! 1 7 18 
 IN CREDIT. 
 ; 22,370 I I if 
 
 1751 
 
 1,243,761 6^ 
 
 1,266,131 2 
 
 1 
 
 3 
 
 1,058,691 17 II 
 
 1,263,865 17 
 
 o| 
 
 205,173 19 If 
 
 5 
 
 1,109,061 6 io| 
 
 1,580,465 12 
 
 5l 
 
 471,404 5 6f 
 
 7 
 
 1,318,263 4 8 
 
 1,567,686 
 
 of 
 
 249,422 15 4f 
 
 9 
 
 1,300,521 17 7 
 
 1,366,296 I 
 
 8^ 
 
 84,396 7 9I 
 DEBT. 
 223,438 17 nf 
 
 1761 
 
 ^'499^635 12 9i 
 
 1,276,196 14. 
 
 10 
 
 3 
 
 1,902,481 19 o| 
 
 1,381,320 2 
 
 5f 
 
 521,161 16 6f 
 
 5 
 
 2„026,923 12 si 
 
 1,518,049 6 
 
 81 
 
 508,874 5 ^1 
 
 7 
 
 ^'°75j517 lof 
 
 1,493,552 17 
 
 If 
 
 581,964 3 9f 
 
 9 
 
 ^'133.525 19 9i 
 
 1,504,642 I 
 
 lOf 
 
 628,883 17 io| 
 
 1771 
 
 2.252,477 3 9 
 
 1,462,907 16 
 
 of 
 
 773,320 ol 
 
 3 
 
 2,394,462 5i 
 
 1,394,775 8 
 
 5i 
 
 994,890 10 lOf 
 
 5 
 
 2,598,774 7 6| 
 
 *i,622,657 I 
 
 3l 
 
 931,690 I 9i 
 
 7 
 
 2,561,065 16 i| 
 
 *i, 735,639 8 
 
 III 
 
 834,086 19 3f 
 
 9 
 
 2,585,829 12 5i 
 
 *i, 523, 232 6 
 
 7i 
 
 1,067,565 18 4? 
 
 1781 
 
 2,765,728 7 6 
 
 1,211,602 14 
 
 IO| 
 
 1,551,704 7 81 
 
 / 
 
 3,646,147 5 ii| 
 
 t », 726,761 
 
 3I 
 
 1,919,386 5 7I 
 
 ^ 
 
 ^ 3>oi5'570 7 3 
 
 970,568 15 
 
 4l 
 
 2,123,343 n 3I 
 
 I 
 
 ) 3,045,696 3 8^ 
 
 864,194 4 
 
 4^ 
 
 2,181,501 19 4 
 
 t 
 
 ) 3,264,496 5 I 
 
 1,211,729 14 
 
 3 
 
 2,052,766 10 10 
 
 
 1 3^285,004 6 S| 
 
 >. 105,752 5 
 
 6 
 
 2,159,252 I 2| 
 
 i 
 
 ^ 3,387,297 5 94 
 
 1,127,032 II 
 
 i| 
 
 2^240,204 14 8 
 
 ( 
 
 ? 3>492,548 4 
 
 1,199,980 8 
 
 
 2,202,547 11 H 
 
 *** Thefe tUree fums contain the money raifed by Tontines, which is here put to the credit 
 ef the Nation. f This fum includes 283,029/. raifed by Lottery.
 
 
 
 [ xvli ] 
 
 
 TEARS. 
 
 SUPPLTES VOTED. 
 
 In whofe Admin'ijlrauon. 
 
 REIG!^. 
 
 1692 
 
 ;^.7o,ooo 
 
 He ly Lord Sydney 
 
 WilL&Mary. 
 William III. 
 
 5 
 
 163,325 
 
 Henry Lord Capel 
 
 7 
 
 150,000 
 
 
 
 8 
 
 138,978 14 81 
 
 
 
 i7°3 
 
 150,000 
 
 James Duke of Ormond 
 
 Anne. 
 
 4 
 
 150,000 
 
 
 
 7 
 
 135,000 
 
 Thomas Earl of Pembroke 
 
 
 9 
 
 75,000 
 
 Thomas Earl of Wharton 
 
 
 1710 
 
 122,952 12 o| 
 
 
 
 11 
 
 167,023 8 5 
 
 James Duke of Ormond 
 
 
 »5 
 
 187,587 12 4| 
 
 Charles Duke of Grafton 
 
 George I. 
 
 17 
 
 279,648 11 3I 
 
 Charles Duke of Bolton 
 
 19 
 
 312,663 18 6| 
 
 
 
 1721 
 
 331,883 14 8| 
 
 Charles Duke of Grafton 
 
 
 3 
 
 339^368 6 61 
 
 
 
 5 
 
 292,181 7 3 
 
 John Lord Carteret 
 
 
 7 
 
 398,911 3 6i 
 
 Ditto 
 
 George II. 
 
 9 
 
 510,238 16 10 
 
 
 ^ 
 
 1731 
 
 624,323 4I 
 
 Lionel Duke of Dorfet 
 
 
 3 
 
 658,727 4 8i 
 
 
 
 5 
 
 552,055 16 
 
 
 
 7 
 
 573,036 4 6| 
 
 William Duke of Devonfliire 
 
 
 9 
 
 559o'99 U 
 
 
 
 1741 
 
 601,144 18 3! 
 
 
 
 ^ 
 
 
 521,906 10 6| 
 
 
 
 5 
 
 607,080 I 5I 
 
 Philip Earl of Chefterfield 
 
 
 7 
 
 575,027 I 10 
 
 William Earl of Harrington 
 
 
 9 
 
 553,267 12 I 
 
 
 
 1751 
 
 326,720 4 2 
 
 Lionel Duke of Dorfet 
 
 
 3 
 
 347,572 16 9| 
 
 
 
 5 
 
 300,000 
 
 William Marquis of Hartington 
 
 
 7 
 
 116,850 10 10 
 
 John Duke of Bedford 
 
 
 9 
 
 281,355 17 SI 
 
 
 
 176 1 
 
 1,019,120 4 II 
 
 George Dunk Earl of Hallifax 
 
 George III. 
 
 3 
 
 1,168,167 2 6 
 
 Hugh Earl of Northumberland 
 
 
 
 5 
 
 : ^j092>736 io| 
 
 Francis Earl of Hertford 
 
 
 7 
 
 1,128,123 15 i| 
 
 George Vifcount Townlhend 
 
 
 9 
 
 i,i6S,68i 3 III 
 
 
 
 1771 
 
 1,201,402 5 ii| 
 
 
 
 3 
 
 1,402,459 2 9f 
 
 Simon Earl Harcourt 
 
 
 7 
 
 1,416,883 6 
 
 John Earl of Buckinghamfliire 
 
 
 9 
 
 1780 
 
 1,280,130 18 4| 
 1,974,156 15 8| 
 
 6 months ?ta- 
 T 8 months P'"° 
 
 
 I 
 
 2,480,813 7 I 
 
 Frederick Earl of Carlifle 
 
 
 3 
 
 2,756,262 3 9I 
 
 Robert Earl of Northington 
 
 
 4l 
 53 
 
 2,818,653 2 41 
 
 Charles Duke of Rutland 
 
 
 6 
 
 3,044,167 
 
 
 
 7 
 
 3,ii9>737 17 5 
 
 
 
 8 
 
 3,306,599 13 2| 
 
 Marquis of Buckingham 
 
 
 9 
 
 " 3,335,642 8 I I 
 252,983 003 
 
 Ditto 
 
 
 J790 
 
 3,126,958 12 5i 
 
 John Earl of Weftmoreland. 
 
 
 
 V"* y y */ */ ^ 
 
 ' Z HE 
 
 REDITARY
 
 [ xviii 3 
 
 HEREDlTAPvY REVENUE. 
 
 2'ears ending 
 Lady-Day. 
 
 Inwards. 1 
 
 Outwards. 
 
 l^f«/.r. 
 
 CUSTOMS. 
 
 Inwards. Outwards. 
 
 
 ;^. 
 
 s. 
 
 d. 
 
 £■ 
 
 s. 
 
 ^. 
 
 £■ 
 
 s. 
 
 d. 
 
 £' 
 
 s. d. 
 
 1730 
 
 97,821 
 
 1 1 
 
 H 
 
 27,012 
 
 8 
 
 il 
 
 1763 
 
 177.834 
 
 15 
 
 H 
 
 31.893 
 
 10 
 
 1 
 
 78,671 
 
 13 
 
 n 
 
 24,030 
 
 17 
 
 li 
 
 4 
 
 209,999 
 
 16 
 
 3i 
 
 38,805 
 
 18 41 
 
 2 
 
 76,880 
 
 13 
 
 III 
 
 25,807 
 
 9 
 
 I 
 
 5 
 
 213,128 
 
 17 
 
 21 
 
 35.943 
 
 3 10 
 
 3 
 
 S7>395 
 
 12 
 
 7i 
 
 24,174 
 
 4 
 
 2| 
 
 6 
 
 214,985 
 
 19 
 
 loi 
 
 37.788 
 
 10 2. 
 
 4 
 
 84,542 
 
 13 
 
 3 
 
 25,780 
 
 19 
 
 7 
 
 7 
 
 204,864 
 
 17 
 
 61 
 
 34.259 
 
 13 2 
 
 5 
 
 88,321 
 
 15 
 
 H 
 
 25.647 
 
 2 
 
 o| 
 
 8 
 
 212,743 
 
 14 
 
 81 
 
 39.754 
 
 I 71 
 
 6 
 
 104,580 
 
 13 
 
 9 
 
 24,124 
 
 5 
 
 loi 
 
 
 
 211,049 
 
 13 
 
 91 
 
 40,045 
 
 7 2 
 
 7 
 
 96,218 
 
 2 
 
 6 
 
 24.705 
 
 2, 
 
 lOi 
 
 1770 
 
 210,490 
 
 15 
 
 3i 
 
 37.390 
 
 17 io| 
 
 8 
 
 98,086 
 
 14 
 
 2| 
 
 26,131 
 
 6 
 
 6i 
 
 I 
 
 200,270 
 
 19 
 
 81 
 
 35.712 
 
 2 7I 
 
 9 
 
 95,428 
 
 16 
 
 7 
 
 24.4'4 
 
 16 
 
 4 
 
 2 
 
 199,368 
 
 12 
 
 71 
 
 38,850 
 
 16 i| 
 
 1740 
 
 84,912 
 
 14 
 
 io| 
 
 25.388 
 
 
 
 i| 
 
 3 
 
 232,767 
 
 15 
 
 9I 
 
 37.397 
 
 10 2 
 
 I 
 
 93'38i 
 
 6 
 
 8^ 
 
 21,064 
 
 8 
 
 loi 
 
 4 
 
 229,609 
 
 12 
 
 I 
 
 37.169 
 
 13 4i 
 
 2 
 
 97,630 
 
 15 
 
 71 
 
 21,093 
 
 5 
 
 2 
 
 5 
 
 203,008 
 
 12 
 
 Hi 
 
 38,010 
 
 10 4 
 
 3 
 
 95.893 
 
 3 
 
 o| 
 
 22,086 
 
 17 
 
 7i 
 
 6 
 
 248,941 
 
 
 
 1 1 
 
 42,488 
 
 4 8 
 
 4 
 
 88,451 
 
 7 
 
 6| 
 
 27,647 
 
 6 
 
 9§ 
 
 7 
 
 251.055 
 
 
 
 i| 
 
 35.883 
 
 4 I 
 
 5 
 
 86,531 
 
 ,3 
 
 III 
 
 23,824 
 
 16 
 
 9 
 
 8 
 
 198,550 
 
 5 
 
 o| 
 
 36,027 
 
 19 If 
 
 6 
 
 89,685 
 
 6 
 
 3 
 
 22,836 
 
 15 
 
 7 
 
 9 
 
 165,802 
 
 17 
 
 61 
 
 31.717 
 
 19 3f 
 
 7 
 
 89,824 
 
 16 
 
 III 
 
 29,627 
 
 10 
 
 9i 
 
 178c 
 
 156,489 
 
 14 
 
 2 
 
 40,272 
 
 II 
 
 8 
 
 95,819 
 
 2 
 
 3i 
 
 26,486 
 
 8 
 
 7i 
 
 1 
 
 177,079 
 
 16 
 
 71 
 
 40,587 
 
 7 3i 
 
 9 
 
 109,840 
 
 13 
 
 1 
 
 31.329 
 
 1 1 
 
 III 
 
 2 
 
 165,423 
 
 17 
 
 2I 
 
 32,066 
 
 9 2 
 
 173° 
 
 151.279 
 
 16 
 
 2 
 
 29,698 
 
 12 
 
 i| 
 
 
 J 
 
 165,076 
 
 15 
 
 4 
 
 40,125 
 
 2 lOf 
 
 I 
 
 147,366 
 
 I 
 
 5 
 
 27,484 
 
 8 
 
 9i 
 
 4 
 
 228,952 
 
 1 
 
 ol 
 
 28,556 
 
 ^7 3 
 
 2 
 
 137.731 
 
 H 
 
 il 
 
 30,726 
 
 II 
 
 6 
 
 i; 
 
 190,004 
 
 14 
 
 
 
 31.588 
 
 2 10 
 
 3 
 
 159.813 
 
 12 
 
 5i 
 
 29,990 
 
 
 
 61 
 
 6 
 
 200,932 
 
 1 1 
 
 I 
 
 33,260 
 
 8 oi 
 
 4 
 
 186,990 
 
 6 
 
 i| 
 
 26,770 
 
 10 
 
 oi 
 
 / 
 
 182,541 
 
 10 
 
 5l 
 
 37.386 
 
 7 6i 
 
 5 
 
 156,764 
 
 14 
 
 oi 
 
 30,485 
 
 9 
 
 10 
 
 S 
 
 208,145 
 
 6 
 
 III 
 
 35.015 
 
 3 oi 
 
 6 
 
 147,469 
 
 12 
 
 81 
 
 26,884 
 
 3 
 
 4l 
 
 c 
 
 215,247 
 
 7 
 
 41 
 
 33.333 
 
 8 4I 
 
 7 
 
 124,428 
 
 3 
 
 4l 
 
 28,569 
 
 6 
 
 6 
 
 
 
 
 
 
 
 8 
 
 137.570 
 
 12 
 
 6 
 
 32,135 
 
 I 
 
 Si 
 
 
 
 
 
 
 
 9 
 
 161,578 
 
 8 
 
 io| 
 
 30,018 
 
 7 
 
 6 
 
 • 
 
 
 
 
 
 
 1760 
 
 148,445 
 
 
 
 5i 
 
 33.673 
 
 6 
 
 61 
 
 
 
 
 
 
 
 I 
 
 150,997 
 
 1 1 
 
 ^r 
 
 39.4'Q 
 
 2 
 
 3i 
 
 
 
 
 
 
 • 
 
 2 
 
 190.553 
 
 8 
 
 8i 
 
 39,988 
 
 18 
 
 4 
 
 ' 
 
 
 
 
 . 
 
 
 HEREDITARY
 
 ■^^ [ xix ] 
 
 HEREDITARY REVENUE. 
 
 173° 
 I 
 
 2 
 
 3 
 
 4 
 
 5 
 6 
 
 7 
 8 
 
 9 
 
 1740I 
 1 
 2 
 
 3 
 
 4 
 
 5 
 6 
 
 7 
 8 
 
 9 
 
 1750 
 
 I 
 
 2 
 
 3 
 
 4] 
 <; 
 6 
 
 7 
 8 
 
 9 
 1760 
 
 I 
 
 2 
 
 78,248 
 
 66,808 
 
 74,259 
 76,257 
 
 75,974 
 
 77,241 
 
 84,875 
 74,160 
 
 87,302 
 
 79,203 
 73,336 
 79,360 
 72,104 
 76,910 
 
 69,759 
 
 72,001 
 
 63,710 
 64,164 
 84,916 
 88,463 
 
 123,858 
 
 1 10,219 
 
 105,492 
 
 108,764 
 
 131,906 
 
 119,965 
 
 98,262 
 
 84,049 
 
 95,086 
 
 II 1,018 
 
 116,831 
 
 103,225 
 
 132,540 
 
 s. 
 o 
 
 2. 
 
 9 
 2 
 
 o 
 19 
 17 
 
 9 
 
 iS 
 
 o 
 
 ;> 
 I 
 
 10 
 
 9 
 
 o 
 
 1 
 
 •'J 
 8 
 o 
 
 12 
 o 
 
 12 
 I 
 
 4 
 12 
 II 
 10 
 
 7 
 16 
 
 14 
 16 
 
 4 
 14 
 
 I 
 
 91 
 I 
 
 7 
 
 61 
 io| 
 
 9- 
 
 io| 
 
 61 
 
 5 
 
 8| 
 10 
 
 III 
 7i 
 4l 
 
 4l 
 o 
 li 
 Si 
 
 3i 
 
 2 1 
 loi 
 
 J2 
 10 
 
 5 
 o 
 
 6 
 
 o 
 
 3 
 
 64,360 
 71,410 
 
 76,473 
 
 74,835 
 76,076 
 
 66,851 
 
 63,636 
 
 65,653 
 70,787 
 
 71,731 
 69,675 
 66,956 
 67,156 
 
 79,785 
 88,874 
 
 84,398 
 
 74,626 
 
 73,347 
 84,282 
 
 88,817 
 
 92,294 
 91,596 
 94,802 
 
 90,556 
 88,694 
 
 83,311 
 80,728 
 
 73,296 
 
 67,622 
 
 69.301 
 
 77,411 
 86,504 
 
 93,543 
 
 s. d. 
 I 10 
 
 3 o 
 
 9 31 
 
 5 
 
 1 10 
 
 si 
 
 24 
 2I 
 
 15 
 16 
 
 3 
 15 
 19 
 12 
 10 
 
 2 
 16 
 
 6 
 1 1 
 
 7 
 2 
 
 o 
 
 4 
 8 
 o 
 o 
 
 19 
 
 18 
 
 17 
 
 15 
 
 9 
 
 15 
 
 9 
 8 
 
 2 
 
 o 
 
 7 
 2 
 
 8 
 
 8 
 
 » I 
 /* 
 
 2^ 
 
 5i 
 4l 
 2 
 
 51 
 8^ 
 81 
 
 5§ 
 8 
 
 4l 
 '•I 
 
 o| 
 
 8^ 
 8 
 
 lOf 
 
 7 
 5 
 
 703 
 4 
 
 "; 
 
 6 
 
 7 
 8 
 
 177c 
 1 
 2 
 
 3 
 
 4 
 
 5' 
 6 
 
 7 
 8 
 
 1780 
 
 122,679 
 
 144,585 
 152,637 
 
 173,313 
 
 147,411 
 
 155,258 
 
 157,241 
 
 152,996 
 
 146,329 
 
 146,461 
 
 151,661 
 
 144,796 
 
 130,104 
 
 152,238 
 
 »53, 7^7 
 131,284 
 
 106,070 
 
 108,512 
 
 130,965 
 
 120,156 
 
 1 16,219 
 
 146,331 
 125,220 
 
 130,787 
 120,635 
 142,213 
 136,739 
 
 7 
 
 7 
 16 
 
 16 
 
 9 
 10 
 
 d. 
 
 3 
 8 
 
 lOl 
 
 2 
 
 7 
 I 
 
 1 1 
 
 9 
 
 17 
 
 1 1 
 
 17 o^ 
 
 18 10 
 
 2 1 
 
 4i 
 4 
 
 o 10 
 
 1 1 
 
 o 
 
 5 2^ 
 
 8 i| 
 
 I r 
 
 17 
 5 
 
 14 
 II 
 
 3 
 
 15 
 8 
 
 9 
 I 
 
 9i 
 31 
 5I 
 61 
 
 Hi 
 
 II; 
 
 92,842 8 
 
 92,745 II 
 87,754 I 
 85,752 15 
 80,094 17 
 
 79,765 5 
 
 83,557 
 
 79,631 
 
 70,743 
 
 70,319 
 
 74,991 
 
 77,679 
 
 77,250 
 
 79,411 
 
 8o,o6i 
 
 81,761 
 
 76,335 
 78,100 
 
 94,138 
 
 2 
 
 9 
 1 1 
 
 7 
 
 5 
 o 
 
 3i 
 
 8i 
 
 3 
 
 III 
 10 
 
 4i 
 
 5i 
 10 
 
 9 
 
 4i 
 10 
 o 
 
 12 
 
 10 
 
 4 
 8 
 
 17 
 
 2I 
 
 2| 
 I 
 
 103,289 12 5I 
 
 90,875 1 3? 
 
 76,527 2 9 
 
 73,222 13 9 
 
 82,858 4 2 
 
 86,410 7 111 
 
 94,832 3 10 
 
 100,045 5 6 
 
 Z a 
 
 APPENDIX.
 
 I
 
 C 3cxi ] 
 
 APPENDIX. 
 
 No. I. 
 
 jfCCOUNr OF fHE LOJNS UPON DEBENTURES, 
 
 DISTINGUISHING 
 
 THE SEVERAL SUMS BORROWED, AND PAID, FROM THE 
 
 COMMENCEMENT OF THE PRESENT DEBT 
 
 TO LADY- DAY, 1789. 
 
 1759 Tr> AISED, purfuant to Aft of Parliament, at 4 per cent. 
 X\. but increafed to 5 by vote of the Houfe of Commons 
 from Chriftmas ■ " — — — — 150,000 
 
 J 760 Subfcribed in part of 300,000/. ordered to be raifed by a 
 
 vote of credit, at 5 per cent. — — —— 150,000 
 
 Ditto in 1 76 1 — — . . 50,000 
 
 Borrowed Lady-Day, 176a, purfuant to a vote 200,000 
 
 Total due Lady-day, 1763, at 5 per cent. — *550,ooo 
 
 * At Chriftmas, 1763, 350,000/. of this fum was ordered to be reduced to 4 percent. 
 and the remaining 200,000/. to continue at 5 till paid ; and all the payments till Chriftmas, 
 1765, went in redudtion of this laft fum. 
 
 »793
 
 XXll 
 
 APPENDIX. 
 
 Brouglit over — Total due at Lady-Day, 1763, at 5 per cent. 
 1763 Borrowed at 5 per cent, commencing intereft Lady-Day, 
 
 I- 
 
 550,000 
 
 100,000 
 
 650,000 
 
 Drawn out * to be paid Lady-Day, 1 764, 
 
 Ditto — Midfummer, 
 
 Michaelmas, 
 
 Chriftmas, 
 
 Midfummer, 1765, 
 
 Michaelmas, 
 
 Chriftmas,. ■ 
 
 ^.20,00Q 
 
 5,000 
 5,000 
 4,900 
 5,100 
 10,000 
 5,000 
 
 t55,ooo 
 
 Total due Chriftmas, 1765, and from thence ordered to bear 
 
 intereft at only 4 per cent. — 595,000 
 
 Drawn out to be paid Chriftmas, 1766, — ;^.io,ooo 
 
 Lady-Day, 1767, — 5,000 
 
 15,000 
 580,000 
 
 Total due Lady-Day, 1767 —— — 
 
 Subfcribed at Michaelmas, 1766, but not to bear intereft till 
 
 Michaelmas, 1767, at 4 per cent. — 100,000 
 
 Drawn out to be paid 
 
 
 
 
 68o,ooo> 
 
 Michaelmas, 
 
 1767, 
 
 
 
 ^.5,000 
 
 Lady -Day, 
 
 1768, 
 
 
 5,000 
 
 Michaelmas, 
 
 
 
 5,000 
 
 Chriftmas, 
 
 
 
 5,000 
 
 February 8, 
 
 1769, 
 
 
 
 5,000 
 
 Lady -Day, 
 
 
 
 
 15,000 
 
 
 
 
 
 if^n -^ 
 
 ' /SAO.nnn 
 
 Total due Lady-Day, 1769 
 
 * The Debentures being made out for 100/. each, and numbered progreflively, it was 
 judged the moft impartial mode of paying off a portion of them, to draw out by lot from the 
 whole, numbers to the amount of the fum to be difcharged. Vide Loan A(Sls, 
 
 t Thofe various payments left the balance of the 200,000/. unpaid 145,000/. which, with 
 the 100,000/. borrowed Lady-Day, 1764, at 5 percent, was ordered to be reduced to 4, 
 and confolidatcd with the above 350,000/. leaving the whole at 4 per cent. 595,000/. Ibid.
 
 APPENDIX. xxiii 
 
 €' 
 
 Brought over — Total due Lady-Day, 1769, .— — — 640,000 
 Drawn to be paid July 10, — — — - ;^.5,ooo 
 
 Michaelmas — __ — 5,ooO' 
 
 November 17 — — • — 5,000 
 
 15.000 
 
 625,000 
 
 Subfcrrbed May i, 1769, at 3I per cent. —■ — 30,000 
 
 Midfummer, 1770, at 4 per cent. — — — ■ 50,000 
 
 Michaelmas, -— at ditto — — — — 50,000 
 
 755>ooo 
 Drawn to be paid Michaelmas, 1770, of the 4 per cents. 28,600 
 Ditto on account of the Loan, at 3I — — — 1,400 
 
 ■■■ 30,000 
 
 Total due at Lady-Day, 1771 —— - 725,000 
 
 Subfcribed Chriftmas, 1771, at 4 per cent. — . — __ 100,000 
 
 Lady-Day, 1772 — — ■ —— _. 100,000 
 
 925,000 
 Chriftmas, 1771, paid oflf remainder of Loan, at 3I percent. -^ 28,600 
 
 Total due Lady-Day, 1773, at 4 per cent. — 896,400 
 
 Drawn to be paid off Michaelmas, 1773 — ^ 30,000 
 
 Total due Lady-Day, 1775 866,400 
 
 Drawn to be paid off Michaelmas, 1775 — — ;/". 14,700 
 
 Ditto December 18, — — 100 
 
 14,800 
 
 Total due Lady- Day, 1777 — — 851,600 
 
 Subfcribed commencing intereft, Chriftmas, 1777, at 4 per cent. 166,000 
 
 Total due Lady-D.ay, 1779 — 1,017,600 
 
 210,000 
 
 105,000 
 
 •D 1 u T .. • .. V Midfummer, 1780 
 
 Borrowed by Lotteries at -J t j t-» o 
 
 •' (^ Lady-Day, 1781 — 
 
 1,332,600 
 Paid off by Treafury-bills Lady-Day, 1781 —. — 65,000 
 
 Total due at Lady-day, 178^ — — 1,267,600
 
 XXIV 
 
 APPENDIX. 
 
 Brought over— Total due at Lady-Day, 1 78 1 — 1,267,600 
 
 Borrowed at Midfummer, 1782 130,000 
 
 Ditto ChrlRmas 12,0,000 
 
 Total due at Lady-Day, 1783 i,5^7'6oo 
 
 Converted into Bank Capital, at Midfummer, 1783 ^°°>°°Q 
 
 Total due at Lady-Day, 1784 927,600 
 
 Borrowed at Midfummer for exchanging for Treafury-bills — 1 5,250 
 
 942,850 
 Paid at fundry times between Midfummer and Chrift- 
 
 mas, 1784 — ;^.4o,86o 
 
 Ditto between Chriftmas, 1784, and Lady-Day, 1785 1 1,070 
 
 Total due at Lady-Day, 1785 *— • 890,920 
 
 Borrowed at Lady-Day, 1785 ^5°^°°^ 
 
 1,040,920 
 Paid off at fundry times between Midfummer, 1785, and Chrift- 
 mas following 56338(5 
 
 Total Principal of Loan Debentures due at Lady-Day, 1786 
 
 (by the Accountant-General's return) • *984,540 
 
 By report of the Committee of Accounts 961,640 
 
 Borrowed to compleat Loan of 1785 22,900 
 
 Loan granted by Aft of Parliament, feffion 1786 — ^^.183, 700 
 
 whereof there was only borrowed at Lady-Day, 1787 — 36)74° 
 
 Total due at Lady-Day, 1787 1,021,280 
 
 * The Principal clue upon Debentures, as dated in the above account — ^.984,540 
 Ditto by the Report of the Committee of Accounts, page 169 961,640 
 
 DifFerencc between thefe ftatements — — — — ^^.22,900 
 
 ■which is occafioned by a part of the Loan ordered to be raifed in the former feffion, not 
 having been called for from the Subfcribers, as the adtual fum received ou account of that 
 Loan of 150,000/. was only 127,100/. to Lady-Day, 1786.
 
 APPENDIX. XXV 
 
 ^' 
 
 Brought forward — Total due at Lady-Day, 1787 — — 1,021,280 
 
 Paid into the Treafury remainder of Hoan of 1786 — — 146,960 
 
 Borrowed upon Debentures, at 4 per cent, for the improvement 
 
 of ports and harbours 10,000 
 
 Loan granted by A(5t of Seffion, 1787 — /^.20o,ooo 
 
 whereof there was only borrowed at 3 1, per cent. 150,000 
 
 • ■ 1,328,240 
 Debentures at 4 per cent, ordered to be paid oif — £.100,000 
 
 whereof there was only demanded at Lady-Day, 17SS — 178,960 
 
 Total due at Lady-Day, 17SS 1,149,280 
 
 Paid into the Treafury remainder of Loan of 1787 — — 50,000 
 
 Loan granted by Act of Seflion 17S8 — ;^. 400, 000 
 
 whereof there was only borrowed at 3I per cent. 200,000 
 
 Borrowed upon Debentures, at 3! per cent, to aid the Grand 
 
 Canal Compaay 12,000 
 
 1,411,280 
 
 Debentures at 4 per cent, paid off to Lady-Day, 1 7S9 — 265,880 
 
 Total Principal due on Debentures at Lady-Day, 1789, agreeable 
 
 to the Report of the Committee of Accounts — — 1,145,400 
 
 A a No:
 
 XXVI 
 
 APPENDIX. 
 
 No. 11. 
 
 ^N ^CCOUi\r OF THE 'TREASURT-BILLS, 
 
 Bearing Intereft a.t £.j^. i is. 3^. per cent, per annum, from their Commence- 
 ment to Lady-Da)^, 1789, diilinguifliing fuch Sums as were replaced by 
 iffuing other Treafury-bills in Lieu thereof, and fuch as were exchanged 
 for Loan Debentures, with the Premiums paid for that Purpofe. 
 
 Days on ivh'.ch In- 
 tereft commenced. 
 
 1779, Dec. 25 
 
 1780, June 24 
 
 1 78 1, Mar. 21; 
 
 1782, June 24 
 
 Ditto 
 Ditto 
 Sept. 29 
 
 1783, June 24 
 
 1784, Feb. 2 5 
 April s 
 
 Borrowed — — — 
 Ditto — — 
 
 Ditto in lieu of Loan Debentures 
 
 1 78 1, March 25, paid in part of 
 160,000/. borrowed 24 JunCj 1780 
 
 1782, June 24, payable 
 
 Borrowed to replace a like fum pay- 
 able 
 
 Ditto 
 
 Ditto — — — 
 
 Dittd — 
 
 '7S3> June 24, payable 
 
 Borrowed to replace a like fum pay 
 
 able 
 
 Ditto — — i — 
 Ditto 
 
 Carried on 
 
 l<^ • '1 ff^hcn payable. 
 
 i£fc. 
 
 140,000 
 
 160,000 
 
 65,000 
 
 365,000 
 
 5,000 
 
 360,000 
 1 40,000 
 
 220,000 
 
 140,000 
 50,000 
 
 100,000 
 40,00,0 
 
 ^50,000 
 220,000 
 
 173,600 
 
 100,000 
 
 2;;, 000 
 
 628,600 
 
 24 June, i78z 
 Ditto, 17 S3 
 
 24 June, 1784 
 Ditto 
 Ditto 
 Ditto 
 
 24 June, 1785 
 Ditto, 1787 
 Ditto, 1794
 
 APPENDIX. 
 
 xxvu 
 
 JJays OH '■Mbich In- 
 ttrcji commenced. 
 
 Sums ra:/cci, 
 
 isic'. 
 
 Brought on — — 
 
 1784, June 24, paid oflf by De- 
 bentures of 
 140,000/. borrowed 24 June, 
 
 1782 — — £.1,100 
 
 50,000 borrowed faid time 100 
 
 100,000 bori-owed faid time 6,200 
 
 173,600 borrowed 24 June, 
 
 17S3 — — 7'Si;o 
 
 628,600 
 
 ff'hen payable. 
 
 1784, June 24 
 
 Ditto 
 Sept. 29 
 
 Upon which a premium of 10 per 
 per cent, was paid upon the ex 
 change, amounting to 1,525/. 
 
 1784, June 14, payable, being the 
 refidue of the 140,000/. borrow- 
 ed 24 June, 1782 — — 
 
 Borrowed to replace a like fum 
 paj'able — — 
 
 Ditto — 
 
 Ditto — — ■ 
 
 15,250 
 
 1785, June 24 
 Sundry times 
 
 1785, June 24, payable, being the 
 refidue of 173,000/. borrowed 
 24 June, 1783 — — 
 
 Borrowed to replace a like fum pay 
 
 Borrowed between ift June,' 1785, 
 and 25 March, 1786, in part of 
 50,000/. granted feffion, 1785 
 
 Total bearing intereft at Lady 
 Day, 1786 — — — 
 
 A a z 
 
 138,900 
 
 474.450 
 
 138,900 
 100,000 
 100,000 
 
 8i3»35o 
 165,750 
 
 647,600 
 165.750 
 
 813.350 
 
 47'^5o 
 
 24 June, 1788 
 Ditto, 1789 
 Ditto, 1788 
 
 -24 June, 1789 
 
 860,600 
 
 ACCOUNT
 
 xxviil APPENDIX. 
 
 JCCOUN-r OF TREASURT BILLS CONTINUED. 
 
 jC- s. a. 
 
 Total debt upon Treafury-bills bearing intereft 
 
 Lady-Day, 1786, by foregoing account 860,600 o o 
 
 To which add the principal unpaid, but upon which 
 
 the intereft ceafed at the following periods, viz. 
 
 1783, June 24, of ;^. 160,000 borrowed 24 June, 
 
 1780 ;r.i66 13 4 
 
 1785, Ditto of;^. 1 73,000 borr. ditto, 1783 1,300 o o 
 
 ■ 1,466 13 4 
 
 Total arrear of principal of Treafury-bills, Lady- 
 Day, 17S6 — 862,066 13 4 
 
 1786, Borrowed to complete 50,000/. Loan of 1785 — 2,750 o o 
 
 864,816 13 4 
 
 Paid off" at Mldfummer, 17 86 (by a Loan on De- 
 bentures) 183,950 o o 
 
 Total principal due Lady-Day, 17S7 _— — 6So,866 13 4 
 
 \ 787, Borrowed, purfuant to A(5t of 1787, on Treafury-bills 
 
 at 2|</. per day, or 3/. i6j. o|c/. pei" cent. — 100,000 o o 
 
 780,866 13 4 
 
 Paid off Midfummer, 17S7 99,908 6 8 
 
 Total Principal due Lady-Day, 1788 680,958 6 8 
 
 Borrowed by Aft of Seffion, 1788, on Treafury-bills, 
 
 at %\d: per day — 238,900 o o 
 
 919,858 6 8 
 
 Paid off Midfummer, 1788 _ 237,47^ o o 
 
 Total principal due at Lady-Day, 1789 682,383 6 8 
 
 Agreeable to 'the Report of Committee of Accounts, feflion 1790. 
 
 No. 
 
 il
 
 APPENDIX, 
 
 sx«c 
 
 No. III. 
 
 THE TERMS OF THE LOAN 
 
 Of 150,000/. borrowed pvirfuant to Adl of Parliament, feflion 1785, and of 
 50,000/. borrowed purfuant to faid Adl. 
 
 £.150,000 ralfed by Loan upon Debentures, at 4 per cent, per annum, 
 from 25 March, 1785, and 50,000/. by Treafury-bills at 4/. i u. 3(7. per cent, 
 per annum, from the refpedive days the fame were feverally ifllicd, with an 
 annuity of 1/. 10s. per cent, to the Subfcribers for 12 years from 25 December, 
 1785. 
 
 Each Subfcriber of 1,000/. that is to fay of 750/. to the Loan upon De- 
 bentures, and of 250/. to the faid Loan upon Treafury-bills, to have 160 
 lottery tickets at 5/. each. 
 
 1785^ 
 
 1786, 
 
 Depofits, and Days of Payment as follows ; 
 
 May 
 June 
 
 July 
 
 Aug. 
 Sepc. 
 Jan. 
 Mar. 
 
 19 
 30 
 12 
 
 24 
 10 
 1 
 29 
 10 
 
 25 
 June 24 
 
 On Debentures. 
 
 5 per cent. 
 
 5 
 
 5 
 
 7,500 
 7,500 
 7,500 
 
 '>D 
 
 00 
 
 10 15,000 
 
 10 — — 15,000 
 
 10 — ^ — . 13,000 
 
 50 75-'00c 
 
 100 
 
 150,000 
 
 On Trcafury Bills. 
 
 £■ 
 
 5 per cent. 2,500 
 
 65 
 
 ^j' 
 
 000 
 
 32,500 
 
 100 
 
 50,000 
 
 Lottery Tickets. 
 
 5 per cenr. 8,000 
 
 5 8,000 
 
 5 ■ 8,000 
 
 10 16,000 
 
 20 32,000 
 
 33 48,000 
 
 100 
 
 1 60,000 
 
 Signed, 
 H. T. CLEMENTS, Dep. Rec. and Paymafter-General. 
 
 Irifli Commons Journals, vol. xxiv. Appendix, p. cclxxi. 
 
 No.
 
 XXX 
 
 APPENDIX. 
 
 No. IV. 
 
 A STATE OF THE FUNDED DEBT OF IRELAND, 
 THE DEBT UNFUNDED, 
 
 AND 
 
 THE UNAPPLIED SUMS IN CREDIT TO THE NATION, WITH THE 
 
 NETT TOTAL DEBT, 
 
 As voted by the Committee of Accounts from Lady-Day, 1775. 
 
 T1V0 Tears 
 
 177: 
 
 1781 
 
 3 
 
 1 Ye, 
 
 ar 
 
 Funded Debt. 
 
 £' s. 
 
 8i5»i95 4 
 1,025,425 2 
 
 IJ5S45033 10 
 
 1,971,828 8 
 
 I5997.417 
 
 2,157.031 
 2,277,771 
 
 2>i49.746 
 2,312,847 
 2,277,125 
 
 15 
 
 2 
 
 3 
 
 3 
 16 
 
 2, 
 
 6| 
 
 7 
 
 5 
 5i 
 
 8 
 
 81 
 6^ 
 
 51 
 
 Unfunded Deht. 
 
 £• s. d. 
 24,675 18 6| 
 42,14(3 15 9i 
 
 42,071 14 6| 
 24,470 16 4| 
 
 9,505 17 6 
 
 5«OTJ in Credit. 
 
 '£ 
 
 28,816 4 3 
 
 52,442 2 9i 
 
 205,005 4 9i 
 
 72,642 8 io| 
 4.558 4 8i 
 
 Ti/a/. 
 
 ^. s. d. 
 
 839,871 2 SI 
 
 1,067,565 18 4^ 
 
 ^555. 217 6 4 
 
 i>9i9.386 5 7I 
 
 2,039,489 10 o|- 
 
 2,181,501 19 4 
 
 2,072,766 10 io| 
 
 2,159,252 I 2| 
 
 2,240,204 14 8 
 
 2,272,567 II 8f 
 
 No.
 
 APPENDIX. 
 
 XX XI 
 
 No. V. 
 
 CALCULATION OF A SINKING FUND, 
 
 Formed bj' the Appropriation of ;,r.5o,ooo per Annum of the Loan Duties for Difcharge of 
 
 Debentures at 34 per Cent, by Half-yearly Payments. 
 
 ifl; half year difcharg 
 Interefl thereof i 
 2d half year 
 
 red 
 
 £' 
 
 s. 
 
 
 10 
 
 8th half year difchar 
 Interefl: thereof 
 9th half year 
 
 Interefl; thereof 
 loth half year 
 
 Interefl: thereof 
 1 1 th half year 
 
 Interefl: thereof 
 1 2th half year 
 
 Interefl: thereof 
 
 ged 
 
 
 £■ s. 
 
 - JO fiRR VI 
 
 rea 
 
 aved ^.437 
 
 25,000 
 
 8S2 
 
 — 25,000 
 
 ' 25,000 
 10 
 
 
 — ^5.437 
 
 3,722 
 25,000 
 
 
 
 o 
 
 
 4,224 
 
 25,000 
 
 i.0,y-2 
 
 ifl year difcharged 
 Interefh thereof 
 3d half year — 
 
 — 50,437 
 
 12 
 
 — 25,882 
 
 10 
 12 
 
 241,410 3 
 
 13 
 
 
 
 Interefl; thereof 
 4th half year 
 
 Interefl: thereof 
 
 — 25,000 
 
 4,736 
 25,000 
 
 -=-y,--4 ^:> 
 
 76,320 
 12 
 
 
 26,335 
 
 2 
 12 
 
 270,634 16 
 12 
 
 — 29,736 12 
 
 — 1,796 
 
 25,000 
 
 102,655 
 
 9 
 
 
 
 14 
 9 
 
 300,371 8 
 9 
 
 
 
 Interefl: thereof 
 6th half year 
 
 Interefl: thereof 
 
 ■ ■ _,,ooo 
 
 
 — 2,265 
 
 — 25,000 
 
 -w,/9o 
 
 5,7^5 
 25,000 
 
 ■" ■ :)^9~:)^ 9 
 
 129,452 
 8 
 
 
 27,265 
 
 8 
 
 
 
 Interefl thereof 
 14th half year — 
 
 Interefl thereof 
 15th half year 
 
 — 
 
 
 — 2,742 
 
 6,324 
 
 2t,000 
 
 ■ .■>°,/'-*j '9 
 
 156,717 
 II 
 
 
 
 27,742 
 
 1 1 
 II 
 
 361,413 16 
 15 
 
 Interefl; thereof 
 '8th half year 
 
 
 
 — 3,228 
 
 — 25,000 
 
 6,872 
 25,000 
 
 .7',j^-t ^3 
 
 1 84,460 
 
 I 
 
 — ■ -^8 '^28 
 
 2 
 
 I 
 
 392,738 II 
 18 
 
 — 31,872 iS 
 
 
 
 212,688 
 
 
 
 424,611 <.) 
 jjth
 
 XXXll 
 
 APPENDIX- 
 
 CALCULATION continued. 
 
 15th half year difcharged 
 Intcreft thereof — 
 1 6th half year — 
 
 Intcreft thereof 
 1 7th half yecir 
 
 Intereft thereof 
 iSih half j-^ar 
 
 Intereft thereof 
 19th half year 
 
 Intereft thereof 
 20th half year 
 
 — 424,611 9 
 
 7.430 14 
 21;, 000 o 
 
 3^A3° 14 
 
 457'042 3 
 
 7'99^ 
 
 S,575 
 25,000 
 
 4 
 o 
 
 32,998 4 
 
 490,040 7 
 
 14 
 o 
 
 33 '5 75 H 
 
 25,000 
 
 523,616 1 
 
 4 
 o 
 
 — 34,16^ 
 
 9,761 
 
 25,000 
 
 557»779 5 
 
 2 
 o 
 
 34,761 
 
 592,540 7 
 
 20th half year difcharged" ■ — 
 
 Intereft thereof • — 10,368 
 2ift half year — 25,000 
 
 592,540 7 
 
 I 
 
 I 
 
 ■ 35,368 9 
 
 Intereft thereof — 10,988 
 22d half year — • 25,000 
 
 8 
 
 o 
 
 627,908 16 
 
 — 35,988 8 
 
 Intereft thereof — 11,618 2 
 
 663,897 4 
 
 23d half" year 
 
 21;, 000 o 
 
 36,618 2 
 
 Intereft thereof — 12,364 
 24th half year — 25,000 
 
 706,515 6 
 
 o 
 o 
 
 37,364 o 
 
 Paid at the end of 1 2 years — £'1^1>^T9 6 
 
 fJofe — In this calculation the pence are omitted. — As the fradlonal parts could' not be immediately 
 applied in payment of whole Debentures, the fum aftually difcharged by this Fund at the end of 
 12 years, might not be quite fo inuch as above ftated ; but the difference would be very trifling.- 
 
 No.
 
 APPENDIX. xxxuj 
 
 No. VI. 
 
 NEW MILITARY ESTABLISHMENT 
 
 OF 1788. 
 
 B b A STATE
 
 SXXIV 
 
 APPENDIX. 
 
 A State of an EJlablilhment of TWELVE Regiments of DRAGOONS, and of 
 
 of Seven Battalions more for Foreign Service, a// at tht 
 
 DRAGOON GUARDS. 
 Nos. 
 
 I Colonel and Captain 
 ' 1 Lieutenant Colonel and Captain 
 
 I Major and Captain 
 
 I Cliaplain - - - 
 
 I Adjutant 
 
 1 Surgeon - - 
 
 3 Captains, each us. 4d. 
 
 6 Lieutenants, each ys. ad. 
 
 6 Cornets, each 6$. 2d. 
 
 6 Quarter-mafters, each 4s 
 
 6 Scrjtants each is. 8d. 
 11 Corporals, each is. lod. 
 
 6 Trumneteis, each is. 8i. 
 114 Priva'e men mounted, each is. 6d. 
 
 6 Private Men difmounted, eachis.ojd 
 
 Fay 
 jierDicm 
 
 C- '■ d. 
 I II 4 
 o 19 4 
 o 17 4 
 6 8 
 
 4 c 
 4 c 
 17 c 
 
 17 
 
 4 
 
 o j6 
 
 II 
 6 
 
 J71 
 
 8 II 
 
 171 
 
 5'3 
 
 684 
 
 To the Colonel of the above regiment, the ful 
 pay of fix Hautboys, at is. 6d.each per dienr 
 
 To ditto, tire fubfiftence of one Warrant Man 
 per troop, at 1 1 Jd. each per diem 
 
 To ditto, the net f lothing of Twenty-four 
 rant Men, at 3d. 61 J. per diem for each 
 
 To the Agent, the fubfiftence of one War- 
 rant Man per troop, at I id. 50 each per 
 diem - - 
 
 To ditto, the amount of his agency on the 
 pay of 24 Warrant Men, at 4I. 5s. id. neti 
 per annum - 
 
 To fix Captains, the amount of tbeir Stock 
 purfe Dividends, each at 30I. nett per an- 
 num - - 
 
 To the Paymafter, at the rate of 5s. neti 
 per annum from each Serjeant, Corporal 
 Trumpeter, and Private Man 
 
 To the Surgeon, at the rate of 4s. per annum 
 from each Setj'eant, Corporal, Trumpetei 
 and Private Man, nett 
 
 To the Riding Mafter, at the rate of lis. 8J 
 nett per annum from each Serjeant, Corpo 
 ral. Trumpeter and Private Man 
 
 To the Farrier, at the rate of one halfpenn; 
 per diem nett from each Serjeant, Corporal, 
 Tiumpetcr and Piivate Man 
 
 Men, Total of one regiment 
 
 Men, three regiments more 
 
 Men, Total of four regiments of Dragoo" 
 Guards ... 
 
 Pa, 
 
 per Annum. 
 
 >C- '■ d. 
 
 571 16 8 
 
 351 .6 8 
 
 316 6 8 
 
 III 13 4 
 
 73 o o 
 
 73 o o 
 
 675 5 o 
 
 7S4 15 o 
 
 675 5 o 
 
 438 o o 
 
 292 o o 
 
 401 10 o 
 
 182 10 o 
 
 3120 15 o 
 
 114 I 3 
 
 S192 14 7 
 
 164 5 
 
 III O II 
 
 139 II 3 
 
 4 10 '4 
 
 igo 9 
 
 
 30 9 
 
 8S 17 
 
 "S '7 
 
 "J 
 ici 
 
 91S6 18 
 27560 16 
 
 36747 15 
 
 10 
 
 
 
 DRAGOONS. 
 
 Another regiment of Dragoons, con 
 fifting of the fame ranks, and at thi 
 Tarn- pay of the preceding re^jimen 
 of Dragiions, bat with addition of 
 fix Hautboys. 
 
 Nos. 
 
 171 .Men, Eftabliiliment of the preceding regi- 
 ment — — 
 6 Hautboys to be added to this regiment, ai 
 IS. 6d. each per diem ■ 
 
 177 Men, at the annual charge of — • 
 
 To the Colonel, in lieu of Warrant Mens 
 fubfiftence per troop, and in lieu of cloth 
 ing 24 ditto, as per preceding Hate 
 
 To the Agent, in lieu of one Warrant 
 Man's fubfiftence per troop, and in lieu ot 
 agency on the pay of 24 Warrant Men 
 
 To fix Captains, in lieu of Stock Purff 
 dividends ^>m .-^ 
 
 To the Paymafter, in lieu of his allowance; 
 
 To the Surgeon in lieu of ditto >• 
 
 To the Riding Mafter in lieu of ditto 
 
 To the Farrier in lieu of ditto — 
 
 177 Total of this regiment — — 
 5239 of feven more •^— —— 
 
 6S4 of four preceding regiments — 
 
 2 ic o Total of twelve regiments of Diago jns 
 
 Per Aunum* 
 
 8192 14 7 
 164 5 o 
 
 8356 19 7 
 
 450 la a 
 
 "5 II cj 
 
 190 9 6 
 3S I i> 
 
 30 9 6i 
 
 SS 17 9J 
 "J >7 5i 
 
 9186 i3 Hi 
 64308 12 8| 
 36747 15 10 
 
 110243 7
 
 APPENDIX. 
 
 XXXV 
 
 TWENTY-ONE Regiments of FOOT, /o /^;w //r IRELAND ; and alfo 
 feveral Numbers and Allowances herein after mentioned. 
 
 FOOT. 
 
 Nos. 
 
 J Colonel and Captain — 
 
 I Lieutenant Colonel and captain — 
 
 I Major and Captain _ — 
 
 1 Chaplain »^.— m^m^_ 
 
 I Adjutant I 
 
 I Quarter Mafter la-a 
 
 J Surgeon •— i 
 
 I Mate — — ^___ 
 
 7 Captains, each at los. per diem — 
 12 Lieutenants, each at 4s. 8d. per diem 
 
 8 Enfigns, each at 3s. 8d. per diem - 
 2j 7 20, each at is. 6d. per diem •— 
 
 \ I, each at 2s. per diem — 
 
 30 Corporals, each at is. per diem ^«^*- 
 
 12 Drummers and Fifers, each at IS. per diem 
 370 Private Men, each at 8d. per Dlera 
 
 Per Diem. 
 
 C- '■ d. 
 
 I 5 o 
 o 17 o 
 o 15 o 
 
 06s 
 
 040 
 048 
 
 o 4 
 o 3 
 3 10 
 
 ■2. 16 
 
 • 9 
 
 1 10 
 
 4 
 
 1 10 
 
 O 12 
 
 II 6 
 
 27 17 10 
 
 Per Annum 
 £. s. d. 
 
 456 S o 
 310 50 
 273 15 o 
 
 121 IJ 
 
 73 O 
 
 85 3 
 
 73 o 
 
 63 17 
 
 1277 i» 
 
 I022 O 
 
 535 6 
 547 >o 
 73 o 
 547 10 
 219 o 
 45°' '3 
 
 An allowance of 12s. 2d. nett per annum to each of the above 370 Private 
 make good to them the prefent dedudions from their pay for Poundage, 
 and Pell fees, &c. ^— — . _ 
 
 Per 
 
 c 
 
 To the Colonel, the fubfillence of <iBe Warrant Man per comp.iny, ai 
 4d. nett per diem for each of the ten ^— . 
 
 To ditto, in lieu of the clothing of forty Warrant Men, at id. net: 
 
 for each per diem . ■ — 
 
 To the Agent in lieu of the fubfiftcnce of ten ditto (one per company) 
 at 4d. nett per diem for each — ^ 
 
 To ditto, in lieu of his agency on the pay of forty Warrant Men, at 3 
 OS. 10:^. nett per annum ^~ — ^ 
 
 To the Captains of ten Companies, in lieu of their non-eft"eftive Divi- 
 dends, at 20I. nett each per annum — — — . 
 
 To ditto of ten companies, in lieu of their contingent Mers pay, a 
 181, 5s, nett each per annum — — ■ 
 
 To the Paymafter, in lieu of his allcwances of 2d. per week fiomeacK 
 Serjeant, Corporal, Drummer and Fifer, and of one penny per week 
 from each Private Man, the fura of 54I. is. iid. 571.3. nett pci 
 annurn -^— ^ ^— . 
 
 To the Surgeon, t4ie fame in lieu of his fimilar allowances 
 
 469 Total of cr.t Regimtnt tf-FiOt, conCfting of ten c<^mpanies 
 9380 of twenty regiments, at the above eftablifbment .•-• 
 
 6+ 
 
 104 
 
 64 
 
 3 
 
 193 2 
 
 Men, to 
 Hofpital 
 
 Annum 
 . J. d. 
 
 7 £i 
 
 5 H 
 
 7 5i 
 
 4 4h 
 
 12 cj 
 
 Si 
 
 57 
 57 
 
 4 "i 
 4 "i 
 
 9S49 Total of tiventy-one SegimETtts of Toil 
 21CO of iiici've Regiments ojf Dragccr.s 
 
 ' "94? ^ XomX of Dragoons and Foot in Ireland 
 
 Adctachmentof 
 will ferve in 
 Ireland. 
 
 AHo from the 
 following re- 
 ments on fo- 
 reign fervice. 
 469 
 
 56 
 
 69 r 
 14I. 
 
 An allowance to defray the contingent expenfes of thefe feveral regiments of Dragoons an 
 
 I One regiment of Foot at the numbers abote, and ar.nual 
 
 charge of -^ — iciSo 9 2 ferving abroad 
 
 -Allowance for Warrant Men of ditto ^-^ 365 o o 
 
 In all 
 
 3227 
 
 exdud 
 !ng de- 
 tachts. J Six regiments of Foot more, at fame edabliflimcnt 
 
 5,23^, MEN3 TOTAL CHARGE 
 
 10,545 9 2 
 65,272 15 ditto 
 
 Total . 
 
 C. s. d. 
 
 loiSo 9 a 
 
 3 S 
 
 755 '0 
 
 11174 3 o 
 223483 o o 
 
 234657 3 o 
 110243 7 6 
 
 344900 10 6 
 5000 o o 
 
 349900 10 6 
 
 7381S 4 a 
 
 423718 14 S 
 
 Irilh Commons Journals, vol. xxv, p. 300.
 
 XXXVl 
 
 A P PEN D I X. 
 
 No. VII. 
 
 ABST?vACT GF THE SEVERAL ACTS OF ADDITIONAL 
 
 DUTIES, 
 
 Paffed laft Seflion of Parliament (1790) 30 Geo. ITT. 
 
 ON IMPORTATION, bfc. 
 
 brewed in Ireland, if above ds. 
 if of 6s. va- 
 
 Ale, beer, and porter, except French, upon every 
 Ditto — 
 
 value 
 Ditto — 
 
 lue of under 
 Beavers fkins 
 — — — wool 
 Cards imported 
 — — made in Ireland, (befides the duty payable to the 
 
 tillage fund) two duties of bd. each 
 Carriages, four-wheeled, to pay per annum 
 .^— — ^— two-wheeled 
 
 32 galls 
 
 32 galls 
 
 32 galls 
 
 100 
 per lb. 
 per pack 
 
 China, earthen, japanned, and lacquered ware, as 
 
 rated for cuflom 
 
 Chintzes, callicoes, and muflins of Eaft-Indies, ad- 
 dition dd. — — 
 
 ■ ' callicoes, and mulling, except French 
 Chocolate, and cocoa-nuts — — — 
 
 Coffee upon importation dd. — 
 
 I confumed in Ireland, to be paid by buyer a 
 
 further dd. 
 
 Cordage, except Britifh — — — 
 
 Cufloms inwards (except on tobacco, hops, fugarr, 
 and colony goods) upon amount of the duties — 
 Damafk towels, napkins, &c. (not Britifh) yard widt 
 Ditto — if above yard, and under two yards widt 
 
 Ditto — if two yards wide or more 
 
 Foreign dry goods as rated forcuftom (except French) 
 
 (On French produfe and niamifa5iures, duties agreeable 
 
 to the Britifh didies upon the Treaty of Commerce in 
 
 J787) 
 
 Quantity. 
 
 each 
 
 per 100/. 
 
 per yard 
 
 ler lb. 
 oer lb. 
 
 per cwt. 
 
 per 100/. 
 per yard 
 
 per 100/. 
 
 Duty. 
 
 £. s. d. 
 041 
 
 020 
 
 o 4 
 9 
 
 o 17 lOf 
 020 
 
 010 
 400 
 o 15 o 
 
 006 
 006 
 
 003 
 
 9 2| 
 
 o 
 6 
 
 5 o 
 o o 
 
 O I o 
 
 020^ 
 10 o o 
 
 ON
 
 A P P E N D I X. 
 
 xxxva 
 
 ON IMPORTATION, isfc. 
 
 Gold or filver plate, manufa<ftured or imported — 
 
 Gunpowder, not Britifh 
 
 Hecnngs, except Britifh — 
 
 Hops 
 
 Iron or fteel 'vire, not Britifli or French 
 Licenfes on coffee retailers — — 
 
 ' coffee- houfe keepers 
 
 ■ ■ manufadiirers of candles and foap 
 
 — or fellers of paper hangings — 
 
 — ^— — tanners — — — — 
 ■ keepers of carriages for hire 
 
 retailers of groceries in cities 
 
 • ditto in places, not cities or towns corporate 
 
 fillers or makers of plate 
 
 dealers in fpirits, not being diftiller?, or li 
 cenfed retailers '■ ■ 
 
 and IS. per i/. as a fee to the CoUeflor foi 
 granting faid licenfes 
 
 on cyder retailers — 
 
 hawkers and pedlars on foot 
 
 Ditro for each horfe employed, a further — 
 
 with IS. to the CoIIedor for each foot, and 
 
 2S. for each horfe licenfe 
 
 Malt made in Ireland, or imported 
 
 Oil, linfeed ' 
 
 — , or fpirits of turpentine — 
 
 Paper, not Britilh, except brown, blue, and prefling 
 Retailers import duties (except on fugars, and the ar- 
 ticles in the French Treaty) 
 
 Romalls, foreign, and manufactures of cotton, ant 
 
 cotton and linen mixed (except Britifh or French) 
 
 Rofin of Great Britain, or the Plantations — 
 
 foreign, in Ihips built according to law — 
 
 . , ditto, in foreign built veffels 
 
 Silks and fluffs of the Eall-Indies — — 
 
 and velvets, foreign ^ - ■ 
 
 Silk, raw, except from America — — 
 Spirits, viz. home made 
 
 • foreign brandy, &c. 
 
 ■ ditto, a further duty of i;. SJ. — 
 
 per gall. Sd. 
 
 Rum, Sfc. of Sugar Colonies 
 
 ^uant 
 
 oer oz. 
 ier cwt. 
 jer barre 
 per pouni. 
 per cwt. 
 per ann. 
 
 per barrel 
 per galloi 
 per lb. 
 per rhm. 
 
 :>er loo/. 
 
 per yard 
 oer cwt. 
 
 per yard 
 per lb. 
 ijer lb. 
 per gall. 
 
 per gall. 
 
 Duty. 
 
 £. s. 
 o o 
 
 o 
 
 ID 
 
 o 
 
 lO 
 
 o 
 o 
 o 
 o 
 o 
 I 
 o 
 
 lO 
 
 o 
 
 O 2 
 
 o o 
 
 o o 
 
 O I 
 
 o 
 o 
 o 
 o 
 o 
 
 4 
 o 
 o 
 
 o 
 o 
 
 J. 
 
 6 
 
 o 
 o 
 
 li 
 
 o 
 o 
 o 
 o 
 o 
 o 
 o 
 o 
 
 Q 
 
 o 
 
 roc 
 
 2 O O 
 2 O O 
 
 o 
 I 
 
 2 
 2 
 
 I 
 o 
 I 
 
 O lO 
 
 2 4 
 O lO 
 
 6 
 
 6 
 o 
 
 3 
 
 ON
 
 XXXVIU 
 
 APPENDIX. 
 
 ON LUPORTJTION, i^c. 
 
 Salaries, penfions, and profits of employments of ab- 
 fcntees, if not refident in Ireland 6 months in the 
 
 Tea, green ' ■ " 
 
 ■ bohea — — — — 
 
 if purchafed at Eaft-India Company's fales for 
 
 more than ^s. per lb. for every fixpence over 
 
 and wines (except French and Spaniih) upon 
 
 amount of duties 
 
 ^<anthy. 
 
 per lb. 
 ditto 
 
 Tobacco, confolidated duty on importation, 6d. per lb. 
 manufadured, by the manufafturer, addi- 
 tional 6^. — — — 
 Treacle — — — — 
 Vinegar, Britifh — — 
 
 Wood, fpeckled, if imported from Africa — 
 Great-Britain — 
 
 per cent. 
 
 per lb. 
 per cwt. 
 per ton 
 
 per cwt. 
 
 Allowances out of above Duties made to 
 
 Brewers, for every barrel of ftrong beer or ale, in con- 
 fideration of the malt excife — 
 
 Diftillers, for every gallon of home made fpirits, in 
 confideration of faid malt excife ■ — 
 
 DUTIES tipcn the EXPORT of 
 
 Beaver wool or wombs of America or Weft-Indies, in 
 
 foreign built vefl'els — — 
 
 Cloths, white woollen, of Irifh manufacture, in ditto 
 Cotton wool of America or Well-Indies, in ditto — 
 
 Linen rags ■ ■■ ■ 
 
 Soap boilers wafte and manure — — 
 Raw hides, except to Great Britain 
 
 No. ICO 
 per piece 
 I go/, val. 
 per ton 
 per ton 
 each 
 
 Duty. 
 
 I. s. d. 
 
 o 
 o 
 o 
 
 4 
 o 
 
 o 
 
 I 
 
 o 
 
 15 
 6 
 
 4 
 4 
 
 o 
 6 
 
 1 1. 
 
 O I 6 
 
 005 
 
 9 6 of- 
 o 5 Hi 
 5 19 2 
 300 
 0100 
 006 
 
 BOUNTIES
 
 APPENDIX. 
 
 XXXIX 
 
 BOUNTIES upon EXPORT of the following Manufaaures cf 
 
 Ireland. 
 
 Buckram, filleting, linen, callico, cotton, or cotton 
 mixed with linen, of 25 inches breadth, exported to 
 Africa, America, Spain, Portugal, Gibraltar, or 
 
 Minorca, for every yard under 5^. value 
 
 Ditto of c^d. value per yard, and under 6\d. ••< , 
 
 Checked or fhriped linen exported to ditto — 
 
 Diaper, huckaback, or linen, of upwards of one yard 
 in breadth, and not exceeding in value is. "i^d. per 
 yard 
 
 Ribbons and fluffs made in Ireland of filk only — 
 
 Ditto, mixed with gold and filver — — 
 
 Sail-cloth or canvas exported (except to Great Britain 
 
 or French dominions) for every — — 
 
 Silk {lockings, gloves, fringes, laces, and ftitching or 
 
 fevving filk 
 
 Stuffs of filk and grogram yarn — 
 
 . of filk and worfted — — — 
 
 — — of filk, mixed with inkle or cotton 
 
 Sugars, Irifh refined • 
 
 '. ditto, baftards, powdered, and clayed 
 
 per yard 
 
 per lb. 
 per lb. 
 
 3 ells 
 
 per cwt. 
 
 Bounty, 
 
 £• s. d. 
 
 o o of 
 001 
 o o o| 
 
 3 
 
 4 
 
 I 
 
 o 
 o 
 I 
 8 
 
 12 
 
 If 
 
 o 
 
 6 
 
 6| 
 
 3 
 8 
 
 6 
 
 o 
 
 2 
 
 / 10 
 
 • N. B- By the Aft for advancement of trade, (Seff. 1790) there is in Seft. x. 
 a recital of the commercial agreement of 1782, direfting, that upon the im- 
 portation of the feveral articles of the growth, produce, or manufadure of the 
 Britifh Plantations in America, or the Weft-Indies, duties be laid on agreeable 
 to the duties on the importation of the like articles into Great-Britain. — Sugars 
 and fpirits are excepted, having been poffelfed on more favourable terras 
 prior to 1782. 
 
 SCHEDULE
 
 A P P E N D I X. 
 
 SCHEDULE of Nett Confolidated Duties on SUGARS Imported into Ireland. 
 
 Upon every 112 Pounds vjci^ht 
 
 Of Mufcovado 
 white 
 refined 
 
 Of the BriuJJj Cohnici 
 in America, wlVtJi- 
 Indies. 
 
 £■ s. d. 
 
 14 4i 
 
 1 II 5 
 
 : 6 105 
 
 Not of the Brit'Jh Colonies, 
 
 Imported from Great- 
 Britain. 
 
 Imported except front 
 Great-Britain. 
 
 On refined fugars of the manufacture of Great Britain, and 
 
 imported from thence, not being baftardsj perxvvt. — 
 
 Ditto, ditto, baflards, powdered, or loaf fugar broken — ' 
 
 I 16 9I 
 
 o 18 114444 
 
 Nett Confolidated Duties on WINES imported into Ireland, 
 
 if not ftibjeEl to Aliens Duty, 
 Upon every Ton of 
 
 Unfilled. 
 
 Portugal and Madeira, Spanifh ntiA Canary, 
 and all other wines of the dominions of 
 Spain 
 
 RheniP} Wine 
 
 All other IVincs, except French 
 JVines of France, or of the French European 
 dominions — • — 
 
 If fubjeSl to Alliens Dttty\f 
 
 Portugal and Madeira, Spanifh and Ca 
 I nary, and all other Wines of the domi- 
 nions of Spain — — — 
 
 Rhenifli Wine — — 
 
 All other Wines, except French — 
 
 Wines of France, or of the French Euro 
 
 p<ian dominions — — ^ 
 
 £^. X. d, 20// 
 
 22 4 8 — 
 
 27 19 lO^lf 
 
 28 9 10 — 16 
 
 35 ° 4— 4 
 
 23 o 2 - 1 3 J 
 
 29 9 10 — 1( 
 
 30 3 2— 1( 
 
 36 4 10 4 
 
 ^. s. d. lotb 
 
 20 14 O 
 
 25 13 io-i8i 
 
 26 2 10-187 
 
 %Z 12 O-IZ 
 
 2180 
 
 27 o 10-18J 
 
 27 12 IO-18-f 
 
 33 14 I- 4 
 ABSTRACT
 
 APPENDIX. 
 
 Kli 
 
 No. VIII. 
 
 ABSTRACT of the Principal EXPORTS of IRELAND for five Years, from Lady-Dav, 1784. 
 
 J 
 
 Denominations. 
 
 ^a7itity. 
 
 1785 
 
 1786 
 
 1787 
 
 17S8 
 
 1789 
 
 Beef — — 1 
 
 oarrels 
 carcaffes 
 
 136,6501 
 166I 
 
 158,388 
 78 
 
 1 53. 649T 
 7j2 
 
 130,857 
 546 
 
 120,192 
 
 25 
 
 _, r Hams 
 B**^^'^ {Flitches 
 
 cwt. q. lb. 
 
 720 I 2] 
 
 639 3 2) 
 
 469 r 7 
 
 491 2 !-• 
 
 695 3 » 
 
 No. 
 
 35.485 
 
 30.310 
 
 16,525 
 
 29,587 
 
 33,791 
 
 Bullocks & eows 
 
 No. 
 
 22,441 
 
 19.315 
 
 16,175 
 
 17,699 
 
 '6,501 
 
 Butter — — 
 
 cwc. q, lb. 
 
 282,802 18 
 
 243,007 I 7 
 
 330,866 3 7 
 
 341,599 3 I-: 
 
 314,876 3 z 
 
 Pork 
 
 barrels 
 
 58,4456 
 
 74.761 
 
 101,8597 
 
 111,0461 
 
 93.336 
 
 Tongues — 
 
 doz. No. 
 
 3,806 4 
 
 4.342 9 
 
 4,289 2 
 
 3.430 10 
 
 3,526 lO 
 
 Tallow — — 
 
 cwt. q. lb. 
 
 21,240 2 
 
 18,284 I c 
 
 22,898 2 14 
 
 13,218 3 14 
 
 13,128 21 
 
 Candles 
 
 cwt. q. lb. 
 
 5,038 23 
 
 3.504 7 
 
 3.599 1 7 
 
 3.796 3 7 
 
 3,529 2 
 
 f tanned 
 
 Mo. 
 
 19.6231 
 
 29,800 
 
 3i,io6i 
 
 24,255! 
 
 15.347 
 
 Hides? ditto — 
 
 cwt. q. lb. 
 
 15 21 
 
 15 4 
 
 10 3 7 
 
 I I c 
 
 16 21 
 
 (untanned 
 
 No. 
 
 57.293 
 
 79.581 
 
 69,804 
 
 69,641 
 
 49.035 
 
 Wool 
 
 Sts. lb. 
 
 2.856 3 
 
 1,564 7 
 
 1,129 
 
 631 10 
 
 774 I 
 
 r cotton — 
 
 lb. 
 
 3,042 
 
 293 
 
 1,129 
 
 1,740 
 
 475 
 
 \ linen — 
 ^M woollen 
 
 cwt. q. lb. 
 Sts. lb. 
 
 28,842 I 5 
 490 
 
 31,062 20 
 
 803 7 
 
 31,049 2 
 
 27,275 n 
 31,884 
 
 28,742 2 
 
 
 
 (^worfted 
 
 Sts. lb. 
 
 94.729 
 
 74.931 
 
 54,862 3 
 
 7,109 4 
 
 26,316 7 
 
 Mohair 
 _. \ new 
 
 ^'■^p^-'y {old 
 
 Sts. lb. 
 yards 
 
 
 
 
 
 
 140 
 770,031! 
 
 349,628 
 
 206,849 
 
 315.111 
 
 363.196 
 
 yards 
 
 34.249-' 
 
 10,415 
 
 15.329 
 
 7.747 
 
 7.833 
 
 plain — 
 Linen] coloured 
 '■cambrick 
 
 yards 
 
 26,677,647 
 
 28,168,666 
 
 30,728,728 
 
 35,487,691 
 
 29.344.633 
 
 yards 
 
 226,186 
 
 359.731 
 
 264,421 
 
 157.723 
 
 104,498 
 
 yards 
 
 3,686 
 
 1.052 
 
 3.705 
 
 4.876 
 
 2.739 
 
 Linen, cotton,"/ 
 Scfilkmanufacj 
 
 value 
 
 /;.9,382 17 51 
 
 ^.4,443 II 11 
 
 £.5,216 iS c 
 
 ^•7o'45 1 
 
 /C-4.6i6 5 9 
 
 Corn, viz. 
 
 
 
 
 
 
 
 Barley — 
 
 'carrels 
 
 3.I71I 
 
 95.8681 
 
 163,8951 
 
 54,045 
 
 33.849 
 
 Malt — 
 
 barrels 
 
 14 
 
 630 
 
 2,222 
 
 617 
 
 200 
 
 Oats — 
 
 barrels 
 
 155. 733f 
 
 444,704^ 
 
 356.232 
 
 279,125 
 
 332,959 
 
 Peafe — 
 
 barrels 
 
 12 
 
 215! 
 
 276 
 
 i9f 
 
 209 
 
 Wheat — 
 
 barrels 
 
 36.957I 
 
 46,6821 
 
 62,118 
 
 50.157 
 
 218,737 
 
 Beans — 
 Meflin — 
 
 barrels 
 barrels 
 
 1,024 
 
 3,011 
 
 3.850 
 
 2,310 
 
 463 
 
 20 
 
 
 
 
 
 Rye — 
 
 barrels 
 
 482! 
 
 40 
 
 2 10 
 
 635 
 
 224 
 
 Meal, viz. 
 
 
 
 
 
 
 
 Flour — 
 Groat 
 
 cwt. q. lb. 
 
 18,665 3 21 
 
 28,221 3 21 
 
 15,932 21 
 
 8,885 c 
 
 8S,753 I 14 
 
 cwt. 
 
 
 
 .■)/4 
 
 
 
 Oat — 
 
 Wheat 
 
 barrels 
 barrels 
 
 47.939* 
 
 66,039 ;•!- 
 
 145,488 I 7 
 
 139,288 3 7 
 
 109,862 21 
 
 40 
 
 
 
 
 
 N. B. The Accounts of the Export of Corn for the years 17S5 and 17S6 were kept in Quarters, 
 which, to prevent confufion, are here reduced to the general denominaiion of barrels, as in the 
 fubfcquent years. C c
 
 > 
 
 I ^llii 1 
 
 REFERENCES TO THE TABLES. 
 
 Page 
 " TJEREDITARY REVENUE, exhibits tKe produce of the 
 XjL articles defcribed in pages 8, &c. Under the head of ma- 
 nagement are placed, befides the expenfe of Colleaion in Salaries 
 to Officers, &c. the Drawbacks of Hereditary Duties; alfo, 
 Bounties, and Premiums for the encouragement of Fisheries 
 Tillage, &c. which are directed by various Ads of Parliament to 
 be paid out of the Hereditary Revenue. The amount of all 
 thofe, deduced from the grofs leaves the nett produce. The 
 fourth column contains the charge of management, exclufive of 
 thofe Premiums and Bounties. 
 
 To preferve a degree of analogy between the Revenue, and 
 Expenditure, it has been neceflary to take up the accounts in 
 periods of two years ; for although there is an annu^ account of 
 the Revenue returned to Parliament, yet the charges of Govern- 
 ment (till Seflion 1784) have been made up for two years tooe- 
 ther, the Civil Lift ending at Lady-Day, and the Military on the 
 31ft of March : The circumftance of biennial accounts can hardly 
 prove any inconvenience, as by taking half will be nearly found 
 any particular year's amount; the variation being feldom very 
 rapid, 
 iii Additio7ial Duties , being the amount of thofe defcribed in pao-cs 
 
 28, & feq. 
 IV Appropriated Duties^ for an account of wliich, fee pages 70, 
 & feq. 
 
 C c a V Stamp
 
 xllv REFERENCES, See- 
 
 page 
 V Stamp Duties are defcribed in page 62. 
 
 — Poji-Office Revenue, fee defcription ia page 6-^. 
 vi The 'Total Duties, and 'taxes, arc compofed of the produce of the- 
 Hereditary Reverrue, Additional, Appropriated, and Stamp' 
 Duties. Pofl-Office Revenue and Four Shilling Tax on the 
 falaries of Abfentees. — The Management, and Drawbacks, con- 
 tain the whole of what is paid on thofe accounts out of all the 
 foresoinsr heads. 
 Ivii The article of Salaries to Officers includes all fums paid for wages 
 to the Commiffioners of Cuftoms, and Excife, and thofe em- 
 ployed under them in the Colletftion of the Hereditary Revenue, 
 Additional, and Appropriated Duties. . 
 »- Incident Charges on the Revenue, include all expenfes incurred 
 in the faid coUedion which cannot be placed immediately under 
 the head of Salaries, 
 vili Expenditures. — The Ci'vil Lijl, contains the charge of the four 
 Courts of Juflice, State Officers, and their incidental charges — 
 Cuftom Officers *, Perpetuities, Commiffioners of Appeals, Al- 
 lowance to non-conforming Miniflers t, Concordatum, Commif- 
 
 * It may appear fingular to meet a charge for Cujlom Officers on the Civil Lift, after 
 having already given the charges ofSalaries to Officers of the Revenue : This is beft explained 
 by obfening, That ahhough before the Revenue was farmed in the laft century, the Cuftom 
 Officers were amongft the moft efFeftive Officers of the Crown, but when farmed, they 
 became ufeiefs ; yet as their places were chiefly held by Patent, their falaries were continued, 
 and they became a charge upon the Civil Lift. Afterwards, when the Crown took the 
 Revenue into its own hands, it thought proper to continue thofe employed by the Farmers, 
 and the bufmefs incidental to the Cuftom Officers, fuch as adminiftering oaths, granting 
 cockets, &c. became difcharged by Deputies, formerly in the fervice of the Farmers, as being 
 moft converfant with the then Revenue bufmefs : So that at this day no (hare of the duty 
 falls to thofe Officers themfelves ; notwitliftanding which, additional falaries have been fre- 
 quentlygranted to them, and they may be confidered, as Penfions. 
 
 f This is in confequcnce of an annual pcnfion of 1200/. granted by King William in 
 Tune, 1690, and payable by the Collector of the Cuftoms of the Port of BelfaJ}, where he 
 received fuch zealous fupport upon his firft landing in Ireland. This has been fince uifcrted 
 in the Civil Lift, and made payable at the Exchequer. In 1783 it was augmented to 2700/. 
 per annum, through the recommendation of the Duke of Portland. 
 
 fioners,
 
 R E F E R E N C E S, &G. xlv 
 
 Page 
 
 fioners, and Overfeers of Barracks, the Commiffioners of 
 
 Imprefl Accounts, Courts of Admiralty — Penfions. 
 viii Military Liji^ being the charge of General Officers, horfe, 
 
 foot, dragoons, and invalids, warrant men, • battle-axe- 
 guards, Ordnance, with its contingencies, &c. additional pay 
 for duty in Dublin. — -Garrifons, with their incidents, mi- 
 litary pennons, barracks, widows of officers, allowance in 
 lieu of ftoppages from the pay of private men of dragoons 
 and infantry, and the charge of half- pay Officers. 
 — — The charge of Appropriated Funds — ^being the amount of the 
 
 fums paid by the Vice-Treafurers for the various purpofes on 
 account of which the feveral duties were granted : But thefe 
 have not been brought into the general account lince 1781. 
 ii Extraordinary Charges contain the charges, and payments by 
 
 virtue of King's Letters, alfo thofe made purfuant to Aft of 
 Parliament, — the Bounty to the Linen Manufafture ; Ex- 
 ceedings upon Concordatum, Military Contingencies, and 
 Barracks ; the Prizage and Fees paid to the Reprefentatives 
 of the Ormond Family, and the charge of Commiffioners of 
 Public Accounts, 
 ix Particulars of Expenditures — being the amount of Premiums 
 
 paid for the encouragement of induflry, &c. — The following 
 is a fummary flatement of them, with the times of their com- 
 mencement, andflu6luation in their annual charges, viz. 
 1 730 For Flax-feed imported — which has fluctuated from 
 900/. to 7000/. N. B. This was dropped in 1781. 
 
 Corn exported, — This rofe as high as 59,206/- in 1789. 
 
 N. B. This bounty, in 1777, was extended to Corn^ 
 and Meal exported. 
 
 upon Canvas exported. This ceafed in 17545 
 
 and varied from 240/. to 2400/. — It was revived in 
 1783, and a bounty alfo given on the export of coarfe 
 linen — both of which, for the year ending Lady-Day, 
 J 789, amounted to 18,083/. 3^. iild. 
 
 n59
 
 xlvi REFERENCES, &:c. 
 
 Page 
 
 ix ^759 For eonvititng Burglary, and tranfport'mg Priejls—' 
 
 (no premium has been given for the latter llnce 174.5) 
 The amount of thefe premiums never exceeded 271/. 
 
 — — For Irijh Coals brought to Dublin — thele have varied 
 from 75/. to 560/. 
 
 * • ■ • Inland Carriage of Corn to Dublin, — This has fluftu- 
 ated from 4,200/. to be as high as 77,800/. in 1780.— 
 N. B. Several enormous frauds were proved to have 
 been made ufe of in obtaining corn premiums, and 
 they are at prefent confiderably reftrifted. 
 
 1766 For Irijh-jnade Fijh Oil — has varied from 4/. to 100/. 
 
 — — Fijhing Bujfcs, or Veflels engaged in the Irifh FiftcTy, 
 
 have varied from 94/. to be as high as 20,736/. 2x. 4^. 
 
 in 1786. 
 1769 For Irijh-ciircd Vijh txported-^z^ varied from 5/. to 
 
 4600/. in 1785. 
 — — Corn, &c. brought Coajlways to Dublin, has varied 
 
 from 1 1 50/. to 19,648/. 17J. in 1789. 
 ^11 Z Upon Flax-feed exported. — This never amounted to 
 
 more than 79/. 
 J 78 1 JVrought Silk exported vi^vtr txcttditd. 470/. 
 
 Ditto Silk, and Stuff exported -— 105/. 
 
 Sugar refned exported ■ ■ 970/- 
 
 Corn imported (w^hen above a certain price in Dubhn) 
 
 there was paid as much as 6700/. for premiums in 1 784. 
 
 *i785 \J ■pon Corn and Flour brought Coajlways toUlJler, for 
 which 261/. \5. %d. was paid to Lady-Day, 1786. 
 ■ ■ Indigo imported — which for the year ending Lady- 
 Day, 1786, amounted to 57/. 6j. \o\d. 
 
 * So many of the Parliamentary Grants had been mifapplied, and the Premiums not 
 producing all the good efFefts expected, the Committee of Supply in 1783, was inllruded to 
 confidcr of the granting bounties on the falc of Irifli manufa(5lures o^ wool, wool mixed, 
 cotton, cotton mixed, threads, Kentings, iron and copper, and the cftablifliing markets for 
 
 the 
 
 I
 
 R E F E R E N C E S» Scc^ xivll 
 
 Pase 
 
 o^ 
 
 ix Parliamentary Payments are the amount of tliofe made at 
 
 the Treafury purfuant to Adl of Parliament, of which there 
 is a particular account returned in every Sefiion to Parlia- 
 ment. They are chiefly compofed of the Grants voted in 
 the Committee of Supply for the encouragement of Arts, 
 Manufaftures, ereding Publick Buildings, &c. Thefc 
 Grants have been fometimes carried to a prodigious excefs, 
 and in the year 1769, they amounted to no lefs a fum than 
 £. 118,963. Many of thefe Grants have been confidered as 
 little better than abfolute jobs. They are however almoil 
 entirely reftri(3:ed at prefent. In this account is included the 
 fums paid to the Officers, and Servants of the Houfe of. 
 Commons. 
 »■ Parliamefitary Charges confift of the amount of the Articles 
 of which the Vice Treafurer returns an account as being 
 payments made purfuant to Acft of Parliament, and alfo of 
 fuch fums in the King's Letters, as appear to have been paid 
 in confequence of the Fotcs or Addrejfes of the Houfe of 
 Commons. If to thefe be added, the amount of the premi- 
 ums, and bounties charged . by. feveral A£ls of Parliament 
 upon the Hereditary Revenue, (fee page 77. &:c.) there will 
 be found the total fum paid out of the Ordinary Revenue of 
 Ireland over which the executive power cannot be faid to 
 have control. 
 
 the- Sale ofWorfted Goods ; for thefe purpofes, 
 
 jn 1^83 — j^. 15,000 was granted and its ilifpofal dircflecT by 3nA£l of Parliamenr. 
 1^84 — 29,000, whereof ^.20,000 to be given in bounties, ^^.5000 to puichalc 
 
 Wheels, Looms, and Machinery, and ^.4000 for apprentioe- 
 ing Charity Childiien to various ManufaStares. 
 1^85 — 20,00Q for Bounties. 
 
 ' 7> ^ 1 Difto, and fo to continue at ^T. 17,00 per ann. till 1791 ; and 
 
 '„„ I from thence to Lad v-Dav 
 
 1788 — i7,cooJ - - c Axv 
 
 1794 at j2,ooo per ann. and from J704 to 1797 at ^.7000 per ann. bee Act 
 
 28 Geo. III. c. 26. diretnng applii:ation-, &C. 
 
 I • Exceeding^
 
 xlvill REFERENCES, &c. 
 
 Page 
 
 X. Exceedings on the three heads of Concordatum, Mihtary 
 
 Contitigcncics, and Barracks. Thefe heads are liinitc; upon 
 forming the E{>ablilhments in the following tnan.i.:r, viz. 
 Concordat um to ^.5000 per annum, Military Coutingenc.e* 
 to /J. 3000, and Barracks to ^C- 13,336 los. .per annum; 
 but thefe fums being inadequate to the demands upon them, 
 they have been conftantly overdrawn by the nams of Ex- 
 ceedinsrs. The article Concordatum, as the Eftablifhment 
 .exprefles it, (according to Mr. Howard) is " to pay for 
 *' the Carriage of Letters, Expreffes, &c. repcdrlngand keep- 
 *' ing up the King's Houfcs, maintaining Forts, finifhing 
 " needful undertakings of that fort, already begun, and eredl- 
 ■*' ing others ; Diet, and charge in keeping poor Prifoners, 
 *' "fick, and maimed Soldiers in Hofpitals, Printing, Riding, 
 " and Travelling Charges, Prefts upon Account, and all 
 " other payments." It is likewife confidered as a fund from 
 •ihich relief may be s;iven to fuch as (hall be thought fit ob- 
 jeds of his Majefty's Bounty, and hence all Secret Service 
 Money comes out of this Fund. 
 ——The Concordat urns are ordered to be certified every three 
 months over to the Privy Council of England. The War- 
 rants for them are to be drawn by the Clerk of the Council 
 of Ireland, pafled openly at the Council Board, and figned 
 by the Lord Lieutenant, and three or more of the principal 
 State Officers, and that if any Exceedings fhould happen, 
 that fuch Exceedings fl'iould be charged as a Debt upon fuch 
 perfons as fliould fign the fame."* The Houfe of Com- 
 mons have frequently ordered the particulars of this head 
 to be laid before them ; the returns in feveral inflances 
 appear upon their Journals, as alfo refolutions condemn- 
 ing the profufion with which the Grants have been 
 made. The other two heads, Exceedings upon Mihtary 
 Contingencies, and Barracks, fufficiently cxprefs the nature 
 of the Articles \\ hich compofe them. 
 
 * See Irifti Commons Journals, Vol. xi. p. ao6, 1759.
 
 REFERENCES, &:c. xlix 
 
 Pacrc 
 
 s^ 
 
 xi 'Total Penjions includes the Charge of the Civil, French, 
 a fi id Military 'PenCions, but it is to be obferved, that at pre- 
 fent almoft the whole of the Penfioiis are of the firft Clafs. 
 The French, from being above ^(^.i 0,000 in 173 1, which 
 ■was about one fifth of the Total, do not at prefent exceed 
 £■4^2 IIS. They were originally given as a Charitable pro- 
 vilion for the French Proteftants who were forced to feek 
 an afylum from religious perfecution. The Military Penfions 
 amount but to £604.^ igs. zld. ; fo that the Civil Penfions 
 alone for the year 1789, are no lefs than jT. 104,844 y. zd. 
 which is more than equal to all the other Civil Lift Charges, 
 and about one ninth of the whole Nett Revenue applicable 
 to the Current Expenfes of the Nation. - 
 
 -•— — Kin^i Letters, this comprifes all payments at the Trea- 
 fury on that account. The Vice Treafurer returns to 
 Parliament in every Seffion an account of the particulars. 
 They are made out principally for Extraordinaries upon Mili- 
 tary Service, Money granted upon AddrefTes of the Houfe 
 of Commons, Salaries, &c. to the Officers, and Servants of 
 the Lord's Houfe of Parliament, &c. 
 
 ■ Governmejit Expenfes are thofe which come immediately 
 
 under the control of the Executive power. They are com- 
 pofedof the Charges of the Civil, and Military Eftablifhments, 
 Payments upon King's Letters, Exceedings upon the three 
 heads of Concordatum, Military Contingencies, and Barracks, 
 the Charge of Prizage, and the Commiflioners of Publick 
 Accounts. 
 
 xli Expenditures, being the fpecific charge of Horfe, Foot, Dra- 
 goons, Invalids, and Warrant Men ; alfo, of the Ordnance 
 with its contingencies. Further Military Charges, are the 
 reft of the articles compofing the Military EftabHfhment, viz. 
 General Officers, Battle-Axe Guards, additional Pay upon 
 Dublin duty, Garrifons with their Incidents, MiUtary Pen- 
 fions, MiHtary Contingencies, Barracks, Widows of Officers, 
 
 D d Allowances
 
 REFERENCES, &c. 
 
 Pc^e 
 
 Allowances in lieu of Stoppages from pay of private Men of 
 Dragoons and Infantry, and Allowance to Half-pay Officers t 
 alfo the Overdrawings, or Exceeding^ upon Military Contin- 
 gencies, and Barracks. Befides the foregoing charge for the 
 Military Eftablifhment, the greateft part of the King's Letters 
 are ifTued for military purpofes : Of the amount of King's 
 Letters for 1787 (being ^.125,632 u. 3^.5) the fum of 
 /■.90,8i5 I4J-. ii|(/. was^ for military articles, whereof 
 j^.19,197 19^. Hid. was an account of extra charges on 
 account of the Ordnance! Thefe are taken from the 
 Account returned to Parliament of the Military. Eftablifhment. 
 
 xiii'. The Accounts of the 'J'ofitines, &c. are taken fi-om the 
 Statement delivered to Parliament by the Accountant Gene- 
 ral, as is that of the 'freafury Bills. 
 
 xlv The State of the Loan Funds is taken from that kid before 
 the Houfe of Commons in every Seffion by the Accountant 
 General. The only circumflanee that feems to require ex- 
 planation, is the Four Shllliftg Tax, which made a part of 
 the Loan Fund from its commencement to the year 1755,. 
 and from 17 70 to 1781. This being a Tax upon the Salaries, 
 Penfions, and Employments of Abfentees, which is flopped^ 
 in the Treafury, it has been cuftomary to calculate the 
 amount of it to the time of making up the accounts upon, 
 fuch Salaries, &c. as were then due though unpaid, and to 
 credit the Loan Fund for fo much : This being flopped upoa: 
 paying thofe Salaries, &c. before the making up of the next 
 accounts, it was then deduced as having been allowed in the 
 preceding account; and thus the exaft fum which fhould- 
 have arifen by the floppages from thofe Salaries, &c. was ap* 
 plied exaaiy to the fervice of each particular year. 
 
 xvl The Total Charge and Debt are compofed of the amount of 
 the current cxpenfes and the debt then owing. Thefe, and 
 the account of the total credit are taken, from the Report of 
 the Committee of Accounts. 
 
 xvi The
 
 REFERENCES, &c 
 
 Paore 
 
 O" 
 
 xvi The Debt of the Nation is taken from the Vote pafTed by 
 the Houfe of Commons upon the Report of the Committee 
 of Supply : — And the fum in 
 
 ' ■ Credit from 1751 to 176 1 is according to the Report of the 
 
 Committee of Accounts. 
 
 xvii The Supplies are the fums voted by the Houfe of Commons 
 upon the report of the Committee of Supply, as neceflary to 
 be raifed for difcharging the National Debt, and deficiency 
 in the Hereditary Revenue, to defray the expenfcs ; and as a 
 means of providing towards their difcharge, the Additional 
 Duties, and Loans, ifneceffary, are granted. 
 
 xviii The two articles of Cuftoms, Inwards, and Outwards, 
 which make fo confiderable a part of the Hereditary Revenue, 
 and in which there has been no material alteration made for 
 above a century, are inferted as a means of forming a judg- 
 ment of the fluduation in the trade of Ireland, as are 
 
 xix Alfo the articles of Imported, and Inland Excifc. 
 
 From hence, it is prefumed, that a jufler decifion may be made of 
 fuch fludluation, than by eftimates of the grofs import, and export ; 
 for as a moft refpedlable Writer * upoa fubje£ts of Finance obferves, 
 that " where no duty is to be paid, no bounty received, the entries 
 " made at the Cuftom-Houfe may, perhaps, fometimes exceed the 
 *' real value of Imports and Exports. — Vanity, a dcfire of appearing 
 *' men of ^xtenfive dealings, and larger property; poflibly, even mo- 
 " tives lefs juftifiable, may have fometimes tempted to this, which 
 *• would be called a harmlefs deceit." 
 
 * Sir Charles Whitworth's State of the Trade of Grcat-Brkaia in Hs Imports, and Ex- 
 iwrts. Folio. 
 
 T>d z ■ REFERENCES
 
 t lii ] 
 
 REFERENCES TO THE CHARTS. 
 
 THESE Charts are formed upon the principles of thofe in Mr^ 
 Playfair's Commercial, and Political Atlas, an account of whiclv 
 he has given in the following words *, 
 
 ** The giving form, and fhape to what otherwife would only have 
 *' been an abftraft idea, has in many cafes been attended with. 
 *' much advantage ; it has often rendered eafy and accurate a concep- 
 _** tion which was imperfe£l in itielf, and acquired with difficulty. 
 
 ** The amount of tranfadions in money are capable of being as 
 •* eafily reprefented in drawing as any part of fpace, or as the face of 
 '* a country, though till now it has not been attempted. 
 
 *' Thefe Charts were made on that principle ; and while they give 
 *' the moft fimple, and diftinft idea, they are as near perfect accuracy 
 *' as is any way ufcfwl. Though pence and farthings are neglefted, 
 *' and larger funis are not well defined, yet flill they are fufficiently 
 ** accurate. 
 
 ** On infpeding any one of thefe Charts attentively, a fufficiently 
 *• diftinft imprellion will be made to remain unimpaired a confiderable 
 *' time ; and the idea which does remain, will be a complete one, at 
 *' once including the duration and the amount. . 
 
 " Men of great rank, oradtive bufinefs, can only pay attention to 
 •' general outlines, nor is attention to particulars of ufe any further 
 *' than as they give a general information." — To this it may be added, 
 that thefe Charts being made upon a more extenfive fcale, as to the 
 periods of years, and fums they exprefs, they muft convey more ac- 
 curate ideas than when the periods are more removed, and the fums 
 divided into milhons, and hundreds of thoulands, inflead of lefler 
 porticns. i 
 
 No.
 
 R E F E R E N C E S, &c. llii 
 
 No. I. Is a Chart of the Revenue collc^led by the Commiflioners of 
 Cuftoms and Excife, being the Hereditary Revenue, Additional 
 and Appropriated Duties, which are defcribed in the body of 
 the Work : To this is annexed a Table, ftiewing the rate per 
 centum of the collection of thofe Revenues ; which has flu£lu- 
 ated from being a little above 8 in the year 1 700, to have been 
 upwards of 18 per cent, in 1780, and for the year ending Lady- 
 Day, 1787, amounted to near 15. 
 
 No. 11. Chart of the Revenue colleded by the Commiflioners of Stamp 
 Duties defcribed in page 62 — by the dotted line is marked the 
 variation on the rate of colleftion, being from 2)3r- P°r cent, in 
 the year 1766 to be under 18 for the year ending at Lady-Day, 
 1786. Alfo a Chart of the Poft-Office Revenue mentioned in 
 page 63, and the expenfes attending the collection, &c. 
 
 IsTo. III. Chart of the Revenue, and Expenfes of Ireland, by which is 
 diftinctly pointed out the proportions they have borne to each 
 other from the commencement of the prefent century. The 
 expenfes are thofe particularized in page 91 — and the Reve- 
 nues applicable to difcharge them, are the net produce of the 
 Hereditary Revenue, Additional, and Stamp Duties, Pofl- 
 Office Revenue, Poundage, and Pells Fee, cafual receipt at 
 the Trea fury, and Four-fhilling Tax upon the Salaries of Ab- 
 fentees. 
 
 No. IV. Chart of the Debt, and Credit of Leland, from 1707, divided 
 into the periods of each Chief Governor's Adminiflration : By 
 this is clearly fhewn what fum arofe in credit, or what debt 
 was incurred under each Vice-Roy. Tlie fums in credit are 
 ftated from the Reports of the Committee of Accounts — The 
 Debt according to the Votes of the Houfe of Commons upon 
 the Report of the Committee of Supply. In conformity to 
 their Reports, the fums raifed by Tontines are not included as 
 making part of the Debt ; but two dotted lines rife at the 
 periods they were raifed, to mark how far the debt would then 
 have amounted, had the money been raifed in the ordinary way. 

 
 liv R E F E R E N C E S, &c. 
 
 Four Charts, in a great meafure fimilar to thofe, were formed, and 
 publifhed by Mr. Corry, a very active, and intelligent Officer of the 
 Iriih Houfe of Commons — they however only extended to the year 
 1783. The periods of years were more remote from fach other than 
 in thefe — The Pofl-Office Revenue was not noticed, the expenfe of 
 the Stamp collection was not marked, and the Chart of the Debt and 
 Credit is quite different, fo that the introduction of thofe here pre- 
 Xented, it is hoped will not be unacceptable. 
 
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