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the evidence given; it is their du-
ty now, in obedience to your ma-
jefty's commands, to offer their opi
nion on the first question referred
to them; that is, on the propriety
of reducing the duties payable in
Great Britain on the importation of
goods, the growth and manufac-
ture of Ireland, to the fame rate as
the duties payable in Ireland, on
the importation of the like goods,
the growth and manufacture of
Great Britain. And the committee
think it right to begin by obferving,
that fince the conftitution of Ire-
land has been put on its prefent
footing, it is not probable that the
people of that kingdom will rest

Balance of Trade against Ireland, and in fatisfied with the fame fyftem of

Favour of Great Britain.

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The committee conclude their report by answering the two queftions referred to them by his majefty, and propofe a plan for regulating the commercial intercourfe in future between Great Britain and Ireland.

The committee having thus laid before your majesty the information they have received; and having ftated fuch obfervations as appeared to them to be neceffary, for the purpose of explaining the accounts, and pointing out any mistakes in

commerce that fubfifted before that
alteration was made; for though
the parliament of Ireland, in their
laft feffion, rejected the duties that
were propofed for the protection of
their woolien manufactures, they
impofed duties on four other ar-
ticles of British commerce, viz. on
refined fugar, on beer, wire, and
printed callicoes, for the expreis
purpofe of encouraging their trade
in thefe feveral articles.

And it appears, that the two
houfes of parliament of Great
Britain were of opinion, that, in
confequence of the change made
in the Irish conftitution, fome new
arrangement would be neceffary;
for, on the 17th of May, 1782,
after having refolved, that an act
made in the fixth year of the reign
of his late majesty king George the
Firft, intitled “An act for the bet-
ter fecuring the dependency of the
kingdom of Ireland upon the crown
of Great Britain" ought to be re-
pealed, they came immediately to
the following resolution:

"Refolved,

"That it is indifpenfable to the interefts and happiness of both (K 2) king

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kingdoms, that the connection be tween them fhould be established by mutual confent, upon a folid and permanent bafis."

The prefent question is not, therefore, whether the fyftem of commerce, on which your majefty has required the opinion of the committee, is better or worfe than that which existed before the change made in the Irish confiitution; but whether it is better than that which, if fome agreement is not made, is likely now to take place.

It appears to the committee, that in arranging the commercial intercourfe in future between the two kingdoms, there are but three plans that can poffibly be adopted.

First, That the ports of each kingdom fhould be open to goods, the growth and manufacture of the other, free from all duties, except thofe of excife, and other internal duties.

As there are certainly articles of commerce, in which each country has a decided advantage, it is probable that fuch a plan would occafion the ruin of many of your majefty's fubjects in Great Britain and Ireland, and introduce an immediate convullion in the commerce of the two kingdoms.

The fecond plan is, that each kingdom fhould for the future proceed in making fuch regulations, and impofing fuch duties on the importation of goods, the growth or manufacture of the other, as their refpective legislatures fhall, in their wisdom, think neceffary for the protection and improvement of their own commerce. This plan, which will probably be followed, if fome agreement is not made, will be the fource of perpetual diffentions; will neceflarily tend to feparate each country farther from the other; and, in a courfe of years,

will place them, in their commercial relation to each other, in the ftate of foreign countries.

The third plan is, that the two kingdoms agree on certain moderate duties, to be impofed on the importation of goods, the growth and manufacture of the other; fuch as will fecure a due preference in the home market to the like articles of its own growth and manufacture, and yet leave to the fifter kingdom advantages, though not equal to its own, yet fuperior to thofe granted to any foreign country. The duties now payable on British goods imported into Ireland feem, by their moderation, as well adapted to anfwer this purpofe as any that could be devifed; but, to make this fyftem complete, there fhould be added proper regulations with refpect to bounties in future, and with refpect to the duties on raw materials imported into each kingdom.

It is, in the judgment of the committee, a great recommendation of this plan, that if it fhould now be carried into execution, and become the fyftem to which both countries fhall be bound hereafter to conform, it will fecure them in future from thofe unplcafant conrefts, to which, in pursuit of their refpective interefts, they may otherwife be exposed; and your majefty, as fovereign of the two kingdoms, will be relieved from the difagree able fituation of having laws prefented to you, by their respective houfes of parliament, for your royal affent, which, though beneficial to one of your kingdoms, may in their operation be highly detrimental to the interefts of the other.

The committee humbly take leave to refer your majefty to the information given by the merchants and

manu

manufacturers for what relates to the particular branches of com. merce, in which they are refpectively engaged, and to the observations made thereon. They think it right, however, in general to obferve, that the duties intended to be impofed, according to the propofed plan, on the importation into Great Britain of goods, the growth and manufacture of Ireland, appear to them to be a fuflicient preference in the home market, which is the only object at prefent to be confidered for Ireland as well as Great Britain has already a right to fupply its own market, and the markets of foreign countries, with any goods of its growth and manufacture, fubject only to fuch duties and reftrictions as its own legiflature fhall think proper to impofe.

The duties impofed by this plan on woollen goods imported from Ireland, will be lower than thofe on any other article of Irish growth or manufacture, being about fix pence per yard on old drapery, and two pence on new; which is on an average not more than five per cent. and yet the merchants and manufacturers in this branch of commerce, whom the committee have examined, appear by their evidence to have very little apprehenfion of a competition. The duties on the importation of all other goods of the growth and manufacture of Ireland into this kingdom, will, according to the propofed plan, be at leaft ten per cent, and on fome ar ticles confiderably more, which, with the charge of freight, infu rance, commiffion, and port-charges, will, in the judgment of the commitice, be amply fufficient to fecure

a due preference to the fubjects of Great Britain in their own market; efpecially if we add to what has been already mentioned, the skill of established manufactures, and the advantages arifing from long credit and great capitals. And it ought to be confidered, that if the Irifh fhould be able to extend their trade in fome branches of manufacture, which will probably at first be of the inferior kinds, where labour rather than skill is required, the British trader in return will have his advantage in the fuperior articles of manufacture, for which, by his fkill and experience, he may be better qualified; which advan tage the propofed plan will fecure to him against non-importation. agreements, or any new laws that might be otherwife made to his detriment. And as the people of Ireland increase in wealth, in confe. quence of the extenfion thus given to their commerce, the fubjects of Great Britain will neceffarily derive advantages from it, by the. larger fale of thofe commodities in which they particularly excel.

The committee have alfo taken into confideration the fecond queftion referred to them by your ma jefty, viz. What preferences are now given to the importation of any article, the growth, produce, or manufacture of Ireland, by any duty or prohibition on the impor tation, ufe, or fale of the like articles from foreign parts; and how far it may be the intereft of Great Britain in future to continue or to alter the fame.

For their information on this head, the committee called for the two following accounts*, which

have

The first account ftates the preference given the linen manufacturers of Ireland, on exportation from Great Britain, over that of foreign countries.

On Irish linen, under five pence a yard, from Great Britain to Africa, America, Spain, Portugal, Gibraltar, Minorca, or the Eaft Indies, a bounty of one halfpenny

(K 3)

per

1

have been prefented to them by the commiffioners of your majesty's cuftoms in England.

On confidering the feveral articles of Irith growth and manufacture, to which, according to the foregoing accounts, preferences are given, it does not appear to the committee that there is any reason at prefent for altering the fame: according to the true principles of reciprocity, the Irish ought to grant the fame bounty on British linen exported from Ireland as is now paid on Irish linen exported from Great Britain. It would be very inconvenient, and even detrimental to the commerce of Great Britain, in its intercourfe with foreign nations, to fay, that these preferences hould at no time and in no refpect be altered; but the committee are of opinion that fome fufficient preference fhould always be given to the foregoing articles, being the growth or manufacture of Ireland, on their importation, ufe, or fale in Great Britain.

Account of the Totals of the Net Pro-
duce for all the Taxes, from Chrift-
mas Eve, 1783, to the 5th Day
of April, 1784; and from Chrift-
mas Eve, 1784, to the 5th Day
of April, 1785.

CUSTOMS.
Total to 5th Apr. 1784 £419,915 0 61
Total to 5th Apr. 1785 990,209 14 74

EXCISE.
Total to 5th Apr. 1784 1,292,220 3 6
Total to 5th Apr. 1785 1,312,612 6 10

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per yard is given; of the value of five pence, and under fix pence, a bounty of one penny per yard; of the value of fix pence, and under one fhilling and fix pence, a bounty of three halfpence a yard.

The fecond account ftates the articles of Irifh produce, that are favoured in the duties on importation into Great Britain. It is too large for infertion here. The articles are provifions, cattle, fkins, hides, cable and cordage, flax and hemp, fail-cloth and canvas, iron, pitch, tar and rofin, rape feed and cakes, wood, yarn. Almost all of these are imported free, or with only a fmall duty; whilft from France, and other parts of Europe, fome are prohibited, and many of them are subjected to very high àutics.

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Commerce between Great Britain and Ireland should be finally regulated on permanent and equitable principles, for the mutual benefit of both countries.

II. That a full participation of commercial advantages fhould be permanently fecured to Ireland, whenever a provifion, equally permanent and fecure, fhall be made by the parliament of that kingdom towards defraying, in proportion to its growing profperity, the neceffary expences in time of peace, of protecting the trade and general interefts of the empire.

"to which the export may be made, "fhall be returned and compared

with the entry outwards."

IV. That it is highly important to the general interests of the Britifh empire, that the laws for regu lating trade and navigation fhould be the fame in Great Britain and Ireland; and, therefore, that it is effential, towards carrying into ef fect the prefent fettlement, that all laws which have been made, or fhall be made in Great Britain, for fecuring exclufive privileges to the fhips and mariners of Great Britain, Ireland, and the British colonies III. That towards carrying into and plantations, and for regulating full effect fo defirable a fettlement, and reftraining the trade of the Bri it is fit and proper that all articles, tifh colonies and plantations, "fuch not the growth or manufacture of "laws impoting the fame restraints, Great Britain or Ireland, "except "and conferring the fame benefits "thofe of the growth, produce, or "on the fubjects of both kingdoms, "manufacture, of any of the coun-fhould" be in force in Ireland, "tries beyond the Cape of Good "Hope, to the Streights of Ma"gellan," fhould be imported into each kingdom from the other reciprocally, under the fame regula V. That it is farther effential to tions, and at the fame duties (if this fettlement, that all goods and fubject to duties) to which they commodities of the growth, pro"would be liable when imported duce, or manufacture of British or directly from the "country or place foreign colonies in America, or the "from whence the fame may have Weft Indies; and the British or fo"been imported into Great Britain reign fettlements on the coaft of "or Ireland refpectively, as the Africa, imported into Ireland, cafe may be;" and that all du- fhould, on importation, be subject tias originally paid on importation to the fame duties and regula❤ into either country refpectively, ex- "tions" as the like goods are, or cept on arrack and foreign brandy, from time to time fhall be fubject to, and on rum, and all forts of strong upon importation into Great Bri waters not imported from the Britain; or if prohibited from being tifh colonies in the Weft Indies, fhall be fully drawn back on exportation to the other. "But, ne

vertheless, that the duties fhall "continue to be protected and "guarded, as at pref-nt, by withholding the drawback, until a "certificate from the proper officers *of the revenue, in the kingdom

by laws to be paffed by the par"liament of that kingdom for the "fame time, and" in the fame manner as in Great Britain.

imported into Great Britain, fhall "in like manner be prohibited from "being imported into Ireland."

VI. That in order to prevent illicit practices, injurious to the revenue and commerce of both kingdoms, it is expedient that all goods, whether of the growth, produce, or manufacture of Great Britain or (K 4) Ireland,

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