to be done! Aye, and, generally speak- and our colonies are ruined; and ruined ing, it deserves to suffer; for it might, too in consequence of the burdens imlong ago, have given power to that man. posed upon us! Call you this governing Well, but what an account do you, a nation? Call you this protecting a the great dealer in victories, give us people? now of the result of those dealings? I have before me two papers: one, a The people tell you, that they are ex- statement of the ruinous state of the piring under the weight of taxes; and WEST INDIANS, concluding with assertyour answer is, that without they pay, ing, that a lessening of the tax on sugar and continue to pay, the full amount of and rum is necessary to preserve the those taxes, the conquests must be aban-West Indians from utter ruin; and the doned! Bravo, MỸ READERS! Let other, a statement of the ENGLISH DISus have three distinct rounds of huzzas, TILLERS, asserting that lessening the in answer to the cheers set up by the duty on rum would ruin their trade. I deluded rabble, when the Yankee flag believe them both; and, after inserting was hauled down on the Serpentine their statements, I will offer a remark river. Ah, ah, say you so! The nation or two upon the subject. must continue to pay all the taxes; continue to pay 44d. tax upon a pot of six-penny beer; 4d. tax upon a pound of seven-penny sugar; 1s. 3d. tax upon an almanack that is sold for 3d. at New York; 44d. tax upon a newspaper, sold by the printer for sixpence; and so on throughout the whole the people must continue to pay thus for ever; OR, the conquests must be abandoned! Come, then, my readers, another three rounds of huzzas! The Duke says, that "these "conquests must be maintained at the "EXPENSE OF THE COUNTRY." Well, then, I say, let us have a third three rounds; and off with your hats, my boys, and swing them over your heads; and let the palaces of the tax-vernment, showing the pressure of taxation on eaters resound with your voices. RUM AGAINST GIN. West India planters and merchants, held at It was resolved, that under the pressure of unmitigated suffering which has so long afflicted the West India Colonies, the numerous class of British subjects involved in that suf fering must make an early, urgent, and united appeal to Parliament for support and relief. That, with this object in view, it is exper dient to circulate the annexed statement of facts, which, under the authority of this com mittee, has been submitted to his Majesty's Go two of the staple articles of their produce. Every fact in that statement can be substantiated by the most satisfactory testimony, if such investigation should be considered necessary. OBSERVATIONS on the SUBJECT of the PRESSURE of the EXISTING DUTIES on SUGAR and RUM. But, now, my Lord Duke, as to the value of these conquests. Are these fine conquests of any use to us! Have Malta and the Ionian Islands kept the Russians out of the Mediterranean, or the French out of the Morea? Have they done us any good? It is now come out, that you wished the French not to go to the Morea; but they went; and then you were content that they should go! Next come the sugar islands. WYNDHAM used to say, that while PITT and DUNDAS ought to have had their eyes steadily fixed on Europe, they were always poking about after sugar islands. At last you have, apparently, got too The duty on sugar commenced in the reign many of these; for now comes a curious of Charles the Second, and had, prior to 1791, affair. We must continue to be burden-gradually been raised from 3s. 5d. to 12s. 4d. ed for the sake of keeping our colonies; the cwt. The oppressive effects of a duty of 27s. per cwt. on sugar, fixed without any reference to the price, have been repeatedly represented to his Majesty's Ministers, and to the legislature of this country, and particularly in a petition presented to the House of Commons on the 1st Mr.of April, 1828. In consequence of the gradual decline in price which has since taken place, every argument which the West India body then urged, has acquired tenfold strength, the duty being now much more disproportioned to the price than at any former period. The average s. d. proportion of rer. cut. being in the been thus exposed in the home market to a powerful and still increasing competition, their produce is still virtually excluded from the great markets of Russia, Austria, France, per cent. In 1792 to 1796 55 1 the duty 15 0......27 and the Netherlands, by the fiscal regulations 1797 - 1798 67 3 1799 1800 64 2 1801 - 1802 52 7 1803 - 1823 46 4 1824 1826 33 5 17 6......26 of those countries; and in the continental markets that remain open to them, they are met by competitors of. foreign colonies, who are constantly, and at a comparatively small expense, acquiring new labourers by means of the slave trade, and who are thus immediately enabled to extend the culture of the sugar-cane at a low cost; this extension is amply manifested by the great increase in the quantity sent during the last year to all the markets of Europe, from Cuba, and other foreign colonies and states. Upwards of 600,000 negroes have been imported into foreign colonies since the peace; and notwithstanding the unwearied exertions and the countless sacrifices on the part of this country to abolish the traffic in slaves by foreign powers, it is carried on at this moment to an almost unprecedented extent; and a more effectual impulse to its growth cannot be given than the present declining state and the apprehended ruin of our colonies. 38 27 0......584 27 0......804 The average prices were not again published until the latter part of the year 1828. During the last year, the price of sugar has been gradually falling. By the returns in June, 1829, the average price was only 29s. 6d. per cwt.; and on the 22d December, the price had still further fallen to 23s. 34d. per cwt., and the duty remaining at 27s., bore the greatly increased proportion to the price of 110 per cent. Thus the duty on sugar is now infinitely larger in proportion to the price than at any former period. Upon all middling aud inferior kinds of sugar (which form about threefourths of the supply) there is a very serious loss. On a considerable portion of the latter, which do not now sell for more than 17s. or 19s. per cwt., the duty amounts to from 142 to 159 per cent., and on those lower qualities of sugar, Since the abolition of the slave-trade in the planter, after paying the freight, insurance, 1807 by Great Britain, the colonial legislalanding, and sale charges, amounting at least tures of the West India islands have been to 8s. per cwt., has only from 9s. to 11s. per progressively introducing many beneficial cwt. for the expense of production; which, regulations for the treatment of their negroes, with reference to the present low price of rum, by which the quantity of labour is diminishand to the current expenses of carrying on the ed, and the cost of their maintenance incultivation of the estates, cannot be estimated creased; circumstances which materially con. at less than 18s., without making any allow-duce to the advantages enjoyed by the foreigu ance for the interest on the capital embarked. A planter is thus receiving 7s. to 9s. per cwt. less than the cost of the production, and it is evident that neither production nor taxation can continue on such a basis. The West India body seek in vain for any reasons to justify the continuance of a duty so greatly disproportioned to the price, which they submit is contrary to every principle of legitimate taxation. Although the British West India Colonies had long furnished a sufficient supply for home consumption, and a large surplus for exportation, the planters of the Mauritius have been admitted as new competitors into the markets of this country. In 1825, when this admission was about to take place, his Majesty's Ministers stated that the West India interest "in opposing the measure were wrong, as some 10 or 12,000 hhds. only could find their way into the English market." By the parliamentary returus it appears, however, that the importation of Mauritius sugars, which, in 1825 was only 93,723 cwt. (equal to 6,464 hhds. of 14 cwt. each), has been regularly increased to four times that quantity, being in 1828 no less than 361,052 cwt. (24,900 hhds. of 14 cwt.); and there is reason to believe that this island will permanently add about one-eighth to the quantity of sugars which are admissible for home consumption on the terms of the old colonies. While the West India planters have cultivators of sugar. If in this competition the British colonies are allowed to sink, the wide national calamity that must ensue from their ruin, would far surpass the evils resulting from any apprehended defalcation of revenue which might arise from a reduction of duty; and if by a grinding and oppressive policy the cultivation of our colonies he once destroyed, it is in vain to expect that it can ever again be restored, while, in the event of such a catastrophe, foreigners could not be expected to bring permanently a supply of sugar to this country so large as to sell it at present rates with the existing duty. A diminution of the duty on sugar would, by encouraging stealy low prices, naturally and inevitably increase the consumption; and the increase of consumption of sugar, so far from displacing the consumption of any other article of universal necessity or comfort, would very probably augment the consump tion of very many exciseable articles, aud particularly of tea and coffee. The non-intercourse between the West India colonies and the United States of America, has deprived us of that natural and extensive market for rum, not again to be recovered. The extra duty levied in the home-market, not only entirely prevents the use of it by the rectifier, but also impedes, to a most unjust extent, its consumption throughout the United Kingdom. In Scotland and Ireland the duty The planter must resort to this country for every utensil used in his distillery, for repairs in cases of accident, for a great proportion of fuel, and many other articles which it would be endless to enumerate. It may be safely asserted, that he stands more in need of protection against the English distiller, than the latter does against him. The West India body however, may rest the question of equitable protection on the following incontrovertible facts, viz., that if the planter were to give his rum for nothing in the West Indies, it would not be used here by the rectifier at the present duty. The cask, freight, insurauce, &c. cost is peculiarly oppressive, rum being charged distiller in England, who produces more spirit with a duty of 8s. 6d. per gallon, and home-in one week than a planter will do in a year. made spirits with a duty of 2s. 10d. per gallon. In February, 1824, the Chancellor of the Exchequer was so sensible of the expediency of giving greater scope to the sale of this article, that he declared in Parliament that it was "sound in principle" to place rum on an equality with British spirits. Parliament accordingly equalised the duties; and the Chancellor of the Exchequer emphatically declared that the act must ultimately lead to good," as it was "sound in principle." The Chancellor of the Exchequer, in avowing this opinion, felt that it was unjust to exclude rum from being rectified equally with Britishmade spirits; and in the next session of Par-1s. 2d. per gallon: the extra expeuse of rectifyliament an Act was passed by which rum was admitted to rectification, but this act of justice was accompanied by the imposition of 1s. 6d. per gallon additional duty on rum to that charged on British spirits consumed in Englaud; which made the rum duty three times as much as the duty on British spirits consumed in Scotland and Ireland. The West India body represented that it was in vain to pass a law admitting of rectification with a prohibitory duty. They were told, that if, contrary to the intention and expectations of Government, it should prove prohibitory, the The West India body submit, that the diffimoment the fact could be established, relief culty of preventing the smuggling of rum into should be granted, as it was the honest pur-England, if the triple duty on that article were pose of his Majesty's Government that rum repealed in Scotland and Ireland, cannot be should be rectified on a fair and equitable greater than that of preventing the smuggling duty. The prediction of the West India body of British spirits made in those parts; and they has been verified to the fullest extent; yet, protest against such ground being taken for notwithstanding their urgent and repeated excluding permanently any portion of his Marepresentations to this effect, they have hither-jesty's subjects, far less a class labouring under to failed in obtaining redress. The grounds on which these applications have been resisted are: 1. That the 1s. 6d. extra duty was only an equitable protection to British spirits, in consideration of the heavy expenses to which the English distiller was found to be liable. 2. That although the triple duty in Scotland and Ireland could not be defended on any principle of justice, it was necessary to protect the revenue against the smuggling of rum into Eugland. 3. That the duty on rum was not excessive, as the consumption had increased; and 4. That the increase in the price was the chief cause why rum was not rectified. The West India body contend that these grounds of objections are not valid; the fact that rum is not rectified, destroys every argument that can be adduced in favour of 1s. 6d. being ouly an equitable protection, and at once establishes their right to have the pledge of the Chancellor of the Exchequer redeemed. In taking into consideration the expenses of the English distiller, those of the planter have been wholly overlooked, although they greatly exceed the English distiller's in many most important particulars. As each planter is obliged to have a distillery, he is subject to a much greater proportionate expense than a ing rum is about 6d. and the extra duty is Is. 6d., so that rum, without any price being paid to the planter, would cost the rectifier 3s. 2d., or 2d. per gallon more than he would pay for English spirits, and 4d. more than what is manufactured in Scotland and Ireland, for sale in England, which proves not only that the present duty is prohibitory, but also that the reduction must be considerable to afford even a possibility of the planter having access to any share of the benefit intended by Parliament in legalising the rectification. the greatest distress, from the advantage of intercourse with two divisions of the United Kingdom, and therefore it is with confidence that they look to the legislature for relief in this respect. With regard to the consumption of rum having increased, it is to be observed that the increase is not in proportion to, and has not arisen from, its having supplanted the use of British spirits. It is to be attributed to its having obtained a consumption formerly supplied by smuggled brandy; and no measure could be so effectual in putting down the smuggler, as taking off the extra duty of ls. 6d. on rum. The statement that the increased price of rum had been a means of preventing its being rectified, is unhappily incorrect; for, so far from an increase in the price, there has been a diminution: and at present it is only about two-thirds of what it was when the extra duty was imposed; and even that miserable price is obtained with the greatest difficulty, the proprietor being obliged to keep rum on hand for many months, at heavy warehouse rent, without any means of selling it. By the parliamentary returns of the duty on British spirits, for the year ending the 5th January, 1829, it appears that on 23,413,777 gallons of British spirits, the duty paid was 4,993,5547, 13s. 2d., whereas the duty on the same quantity of rum, if substituted for British spirits in the consumption of Eugland, Scotland, and Ireland, would have amounted to 9,950,8531. 4s. 6d., which clearly demonstrates the extent to which rum is taxed beyond British spirits. From this statement it will appear, that a large reduction of the duty on sugar, to assist in consuming the surplus coming to this country, and a modification of the rum duties, are indispensable. duty of 7s. per gallon) the distiller has to pay. Because, after payment in England of 7s. per gallon on the raw spirit, that spirit would be unsaleable, unless it underwent (at a great expense) the operation of rectifying and com pounding; while to render rum saleable, this process and expense are unnecessary. It is made a perfectly finished article before leaving the West Indies. Because, to protect the just interest of the landholder, the trade in corn cannot be made free. Abroad the distiller could purchase corn at half the price he must pay for it in England. But if he uses foreign corn, it is subject to the importation duty, amounting at present to 18s. 4d. on the quar The most urgent and continued representations to France, Spain, and the Brazils, to abandon the slave trade, are the further means recommended to remedy the overwhelming difficulties under which the West India Colo-ter of barley, equal to 1s., nearly, on the galnies now labour. GIN AGAINST RUM. lon of his spirits. If he even uses English corn, it is at a price subject to the influence of that duty. The distiller cannot do as he would. Because, rum may be warehoused on importation, and held for several years without The duty on the gallon of rum, for home consumption, was, at 5th January, 1826, re-payment of duty; when withdrawn from bond, duced to 8s. 6d. The duty on British raw corn it is charged with duty only upon what is despirit, in England, was then also reduced to livered out, and not upon the quantity put in. 7s. From this nominal difference of 1s. 6d. The corn distiller is allowed no credit on his against rum, the West India planters and duty, nor any thing for waste. Because, the merchants have petitioned Parliament to be distiller, from being in other respects under relieved. When these duties were fixed, this legislative restraint, suffers great disadvan1s. 6d., as a protection in favour of the corn tages. For securing the revenue, he is subdistillery, was for the following, among other jected to a form of process, and mode of workreasons, deemed indispensable. Because, the ing, unpractised in the West Indies, and raw materials from which rum and the corn which to him are daily and constantly the spirit are respectively distilled, are widely source of much injury, vexation, and expense. different; the former being produced from Because, in 1825, to meet the new and immolasses or sugar, the latter from malt coru portant change in the distillery laws then and grain; and the quality of the two spirits adopted by Government, the distillers in redissimilar. Because, the two kinds of spirit modelling and re-constructing their premises, are not alike applicable to every purpose, rum were subjected to an expense of more than may be casily in England re-distilled into giu 250,000., to uphold which their annual or any kind of compounds; but corn spirit or charge for waste of capital, and wear and giu cannot, by any process yet discovered, be tear, have been greatly augmented, and converted into rum. Rum is consequently which, if the trade were to be overthrown,' the preferable article, and, in point of quan- would prove nearly a total loss. From all tity, the power of production by the colonies which it is obvious, that if the West India i. unbounded. Because, rum is an article al-petition shall be successful, or any part of the ready highly favoured. It enjoys the free Is. 6d. on the rum duty be removed, the srope of the home-market, and subject to the entire ruin of the corn distillery of England difference of duty above mentioned, it is now would be inevitable. The consumption of corn permitted to be even rectified and compounded. by this trade in the United Kingdom, has arIts consumption has been progressively in- rived at 1,400,000 quarters annually. creasing. This increase, in the last four ready and sure market for all descriptions of years, compared with the three years preced- inferior or damaged barley (unfit for inalting) ing the reduction of duty, has amounted on is thereby afforded. During the present and the average to 55 per cent. per annum. Be-preceding season, barley of this description, to cause, rum is, by order of Government, sup- the extent of several hundred thousands of plied exclusively to the navy and army, ser- quarters, has found a vent through this chanvices requiring 400,000 imperial gallons an-el, which, in other circumstances, must have nually. Because, exclusive of largely sup-been left useless in the hands of the grower. plying the home market, and also the navy and army, rum is used, without duty, for the stores of ships going on foreign voyages, and is also exportable generally to foreign parts, while English spirits are sold only for home consumption, duty paid. Because, raw corn spirit, on the contrary, cannot be manufac tured without the use of a certain portion of malt. Sometimes it is produced from malt alone. This malt duty (besides the spirit A I observed before, that the West Indians want the Is. 6d. duty to be taken off from their rum; and here we see, that the distillers say, that, if this be done, their trade will be ruined. If this be not correct to the full extent of the statement, it is true in part, certainly That the West Indians are upon the point of an actual breaking up is certain. If no amendment in their affairs take place, their lands must soon be abandoned to those who work on them. If they lose by their crops, in addition to the loss of rent, the negroes must very soon be the proprietors; and this is a state of things by no means beyond the scope of probability. But, then, our home distilleries consume 1,400,000 qrs. of ENGLISH barley and other grain annually; and, if this market be taken away, there must be an increase of the distress of the land-people in England. It is monstrous, to be sure, that a hundred weight of sugar, which the planter sells here for 23s. 34d. should pay 278. tax: this is monstrous; but, if the Duke must have all the taxes, he must; and, particularly, if he must have the beer tax, and the malt tax, there is no reason why he must not have the sugar tax. The malt and beer are more necessary to us than the sugar, and they are of our own produce. It is the taxes, then, that have produced the 'Squire's distress. I have put his wheat at 6s. a bushel; but, it must come down to 4s. 6d. at the highest. It head; but, the Duke cannot keep the is the taxes, then, that has ruined Jolterconquests without all the taxes, and cannot pay for the victories which obtained the conquests; and, therefore, the conquests must be, as the Duke says, abandoned, or the taxes must all continue to be paid. Curious, that a nation should be ruined by its "glorious victories"! It has taken sixteen years to bring us to the dawn of our senses. We are half-dream ing yet. We shall be wide awake about the middle of next winter. The grand rousing will come from the fellows with hob-nails in their shoes. The rates will soon take all the rental; the stocks on the farms are very fast melting away; the farmers will be a very low race in a short time; and we shall, sooner than most people expect, see the approach of Lord Stanhope's last stage. It is curious to observe how "distress" As to the rum and gin, the choice of the Parliament is simply this: to break up totally the West Indians; or, to add to the distress in England. A neat dilemma for a Government and a Parliament to bring themselves to by their own acts! And, what is more, by their works for the BENEFIT of the labourers victories and their conquests! Before in husbandry. In " prosperous times," they purchased the victories, the taxes the commons, even the gardens, were taken from them. For twenty-five years were, at the utmost, 16 millions a year: I have been complaining of this, and they are now 60 millions. What is it that has ruined the West Indians? Look at the sugar duty. See the price at which the producer sold his sugar here, compared with the tax on it. Price. - Tax. 12s. 4d. 27s. Od. showing how it tended to the ruin of the country. I made this complaint particularly as to WILTSHIRE, where (near Cricklade) I said, that they had been driven to stick up their mud-huts in the Before the victories 55s. Od. corners of roads, without an inch of land After the victories. 23s. 3§d. to plant a cabbage. That they seemed It is the tax, then, that has ruined the to have been swept off the fields by a staunch voter for taxes; for, never was tempest, and to have dropped under the there one of the "West India body," banks. Judge, then, of my pleasure, who voted against any tax on us, if it upon reading the following, in the Lon did affect his own produce. It is the tax don papers: "It was unanimously rethat has ruined poor negro-driver; but," solved last week, at a vestry meeting the Duke must have the tax to pay for" of the parish of Corsham, Wilts, that the victories, or, rather, to pay the in-" land should be let to the poor upon an terest of the money that was borrowed" extensive scale, the practice upon a for the purchase of the victories. "small one having been found to opeWhat is it that has ruined 'SQUIRE" rate most beneficially to all parties.' JOLTERHEAD? The taxes. Look at the Good! The land yields no profit; and taxes and rates that the 'Squire's estate now they may have some of it! Dis |