The Political History of Ireland, from the Commencement of Lord Townshend's Administration, to the Departure of the Marquis of Buckingham; with Observations on the Trade and Finance of the Country

cable yarn, and cordage. Tobacco, filks, falts, and all forts of wines, and other wares, and merchandizes of what kind whatsoever. By the 14th and 15th of Charles the Second, all goods imported and exported were to pay the old fubfidy of poundage, and it was also enacted by the fame ftatute that the commodities and manufactures of Ireland, exported by aliens and ftrangers fhall pay one fubfidy more of Poundage at the rate of 5 per cent. After the paffing of the act of cuftoms and excife, the revenue fell fhort of the computation by the fum of 42,000l. the commons availed themselves of this opportunity of getting rid of the courts of wards and liveries, and other military tenures and proposed hearth-money as a recompence in lieu of them. The King accepted the offer and paffed the bill by which every house in the kingdom became charged with 2s. annually for every fire-hearth and flove within fuch house. Poor houses and houses under the yearly value of 8s. were excepted. It is worthy to be remarked, that the land-holders were the only people who complained of the Court of Wards, they only therefore should have paid the price for being freed from it, but they shifted it from themselves, and established the revenue of hearth-money, the burden and severity of which falls principally on the moft wretched and eft of the people.

poor

Although

Although the alnage duties were introduced into this kingdom in the reign of James I. yet they were little attended to until after the reftoration. By the 17th and 18th of Charles the II. the alnage duties were confined for regulating and managing the trade and mystery of making woollen cloth, and for the better afcertaining the length, breadth and weight of all cloths to be made in Ireland. However foon after this act paffed, the crown alienated the entire revenue arising from the alnage for 61 years at the yearly rent of 10l. per annum, and by fucceffive alienations it has been continued in private hands ever fince without the fmall rent of the Iol. per annum either accounted for to the Crown or Parliament. The hereditary revenue being found, after the revolution, inadequate to fupport the national expence, an encrease of revenue became neceffary, and it was on this occafion the public accounts were first called upon by the House of Commons, to afcertain the deficiency, and that it might be better known what fupplies were neceffary to be given. Wherefore by the 4th of William and Mary an additional excife was impofed on all beer and ftrong water, and by the 7th of William an additional import was laid upon tobocco and other imported commodities. In the fubfequent reigns thefe duties were continued with fuch alterations and additions as were found expedient; in the year 1695, and 1697 a poll tax and land tax were impofed in Ireland, but were

never fince revived. The prefent additional duties are liable to no deductions whatsoever, only for drawbacks, and together with the hereditary revenue, make one aggregate fund, from which the civil and military establishments, King's letters, Parliamentary grants and other public charges are paid. The ftamp duties and the Impreft office were etablished, under the adminiftration of the Earl of Harcourt; who likewife introduced the tontine upon very difadvantageous terms. There are certain duties appropriated by Parliament for particular purpofes. Separate and diftinct accounts are ordered to be kept at the treafury of thefe duties, and feparate receipts taken when paid into the treafury, and they are iffued without any warrant from government, purfuant to the directions of the feveral acts of the legislature appropriating them. They confift of the loan duties and the fmaller appropriated duties. The prefent loan duties are thofe on wine, vinegar, hope, earthen, lacquered, and japan ware, foreign filk manufactures, the abfentee tax, coffee, ftrong waters, cyder, four-wheeled machines, &c. &c. They produce about 50,000l. per annum, and by Parliament are made fubject to the payment of the intereft of the feveral fums lent and advanced to the public. After paying the intereft the furplus goes to the discharge of the principal. The fmaller appropriated duties go towards the encouragement of the linen manufacture, of tillage and inland navigation, of Pro

testant Charter-schools, of the Lagan navigation, and of the North-weft fishery amounting to about 26,800l. per annum.-But the reader must not forget that these feveral amounts are annually fluctuating. After the foregoing sketch of the various branches that compofe the prefent revenue of Ireland, I will exhibit a view of their feveral products for the year ending at Lady-day 1785, in order to form a juft and proper idea of the amount of the revenue before the operation of the new duties took place, and which were laid on with a view to the commercial arraugement with Great Britain.

Grofs Produce of the
Hereditary Revenue

Ditto, additional duties

Making together the ordinary} 1,009,329

Revenue