§ Mr. Humepresented a petition from the importers of Tobacco and Snuff in the town of Belfast, praying for a reduction of the duties thereon. He could not forbear remarking, in presenting this petition, that few things could be more beneficial to the fair trader, more destructive to smuggling, or more advantageous to the revenue, than the reduction of the duties upon these articles. In order to illustrate this, it might be sufficient to refer to the state of the trade from 1810 to 1812, as compared with its condition in 1820 to 1822. In the former period, when the duty was per lb. 2s., it was paid on 41 millions of pounds. For the latter period, when the duty was 4s. per lb., it was levied on only 33 millions of pounds. Now, the population, and consequently the consumption of the article, must have increased considerably during the latter period, and yet the number of pounds on which the duty was levied had decreased by eight millions. This clearly proved how much the revenue must, in consequence of the high duty, have suffered from the discouragement of consumption and encouragement of smuggling. Similar results had attended these high duties in Ireland, where, notwithstanding the increase of population, the quantity of these articles paying duty, had considerably decreased. He was persuaded, that, if ministers would consent to reduce the duty 1s. 6d. per lb., smuggling these articles would entirely cease, and the revenue be, at the same time, 696 greatly benefitted. The proof of this was, the effects which had resulted from the reduction of the duties on Scotch and Irish whiskey; in regard to which the revenue had materially increased, notwithstanding the reduction of duty to the amount of one half.
§ Mr. Hart Davissaid, that in consequence of the increase of duties, the number of houses in a certain town engaged in the importation of these articles, had been reduced from eighteen to eight. He agreed, that if the duty were reduced to 1s. 6d. per lb., smuggling would be almost annihilated, and the fair trader and the revenue greatly benefitted.