§ On referring to vol. xiv, p. 439, it will be seen that Mr. Spring Rice moved, on the 16th of February, "That an humble Address be presented to His Majesty, praying that he would be graciously pleased to give directions, that a Commission should issue to inquire into the Tolls and Customs collected in Fairs, Markets, and Sea-ports in Ireland." The following is a correct report of what the honourable member said, in introducing the said motion:
§ Mr. Spring Ricesaid, he rose, in pursuance of the notice which he had given, to bring under the notice of the House a subject of very considerable importance, as it affected the trade, manufactures, and industry of Ireland. The question was no less a one than whether there should continue to be exercised in Ireland a power of taxation, administered by persons who, practically speaking, were irresponsible, and who scrupled not to exact for their own profits sums exceeding in annual amount many hundred thousand pounds, and charged in a manner as illegal as it was impolitic. The subject had been brought under the notice of the committees of both Houses of parliament, and was recommended by the report, as deserving the most serious and early consideration. He would, in a few words, describe the abuse of which he complained. At fairs, markets, and seaports in Ireland, tolls and customs were charged upon the sale and transfer of all commodities, including articles of the first necessity, thereby restraining trade, and enhancing the price upon the consumer. No man could defend the principle of such a mode of taxation; and if it were collected for the benefit of the state, he felt a confidence that his motion would have been anticipated by the Board of Trade, and that a repeal of such absurd and mischievous burthens would have been proposed by the ministers of the Crown. In our days, no man would continue to vindicate taxes similar to the alcovalas in Spain, the octroi of France, or the Austrian imposts in Northern Italy. And yet the local burthens of Ireland were infinitely less defensible. The House would scarcely credit the extent to which these exactions had been carried, not only without all law, but contrary to all law, the mode of collecting them being productive of still greater mischief. Nor had the evil yet fully developed itself. In 31 an early 6tate of society, in which he regretted to admit that Ireland was still placed, men make a rude and imperfect attempt to supply all their own wants by their own labours. The labourer grows his own flax; his wife spins it, one of his family may complete it by weaving. In like manner, woollen goods are produced for private consumption. Here, as there is but a limited sale and transfer, a tax upon sales in markets is, comparatively speaking, innoxious; but, so soon as a division of labour takes place, upon which alone any real accumulation of national wealth can be founded, a tax upon commodities operates most fatally; and, if it is high in amount, it prevents or checks the progress of the division of labour itself. Thus would these local exactions be found hereafter to operate in Ireland: of their present nature he would now proceed to inform the House. The first point to which he wished to call the public attention was the excess of charge. This he would prove from the returns made by the persons interested in tolls themselves. By law, they were bound to lodge a schedule of these tolls with the clerk of the Peace; and they could not complain of the evidence which they themselves had furnished. He would not weary the House with many examples; a few, taken from the south of Ireland, would serve as specimens of the whole. For instance at Skibbereen, the toll on coarse woollen frizes amounts to five per cent ad valorem; that on corn and meal to l–16th of the quantity sold. At Bridgetown, l–16th of all potatoes sold is taken as the toll. At Tralee, five per cent is levied on woollens. At Carrick-on-Suir 1–21st of all potatoes. At Bantry 1–16th. At Killeagh, Shandrum, and neighbouring fairs, the ad valorem duty is fixed at five per cent, and applies to almost all the domestic manufactures. The common charge in the county Cork is 1–32nd part of potatoes; and at a market lately established at Blennerville, in the county Kerry, all corn, butter, meal, and potatoes, are burthened with five per cent. The House would judge of the amount of these taxes when he informed them, that the annual trade of Tralee and Blennerville, amounted in value to 100,000l., and that at Sligo, the toll of 1–32 on corn, would produce an income of 3,900l. It required no argument or authority to show, that this was wholly illegal. Such excess of charge 32 was unlikely to be supported by any charter or patent; but even if it were, such a charter or patent would be void, as the Crown could not by its prerogative sanction such extortion. A grant to that effect would be void. He spoke under the correction of the Attorney-general for Ireland, to whom he appealed for the correctness of the principle he had laid down. But this was not all. On various occasions parliament had interfered, and on general principles of expediency, had freed particular articles from any toll or custom whatever. One exemption had been enacted for the encouragement of the linen trade. By the 3 Geo. 3 chap. 34, flax, flax-seed, linen, or hempen manufactures, and all implements, were freed from all claims of toll either on the part of individuals or of corporate bodies. Yet this exemption was violated in numberless instances. Out of fourteen returns from the county of Clare, toll was charged in nine on linen, and in four on kelp, an article included in the exemption. At Macroom, handle linen is charged three-pence in five-shillings. At Masseytown, one shilling to one pound. At Killeagh and Mount Uniake similar exactions prevail. Even in the North and East, as at Newry and Carlingford, kelp and ashes are included in the schedules of tolls taken. At Drogheda, linens, at Banbridge; flax is taxed. In Connaught, at Swineford, Newport, and Loughrea, the same abuses exist. Even within reach of the trustees of the linen manufacture, at Dungannon, West-port, and Clonmel the law is openly violated.—Was not this a case which required immediate and effectual interposition. The 1 Geo. 3 chap. 17, freed all turf and faggots from toll, and yet, at Atherdee and Athy, and other places, a claim was maintained for custom on turf and furze. Here again was a second violation of a positive enactment. A third, and still more mischievous abuse, referred to the article of potatoes, and was consequently highly oppressive to the poor. By the 25 Geo. 3 potatoes are directed to be weighed free of all charge, yet, at Kanturk, Balla, Stradbally, Clones, and Strabane, a distinct charge was illegally made for weighing. Even at Maryborough, (under the quick observation of his hon. friend the member for the county) this illegal extortion was received. The next case to which he should refer, was the violation of the 4? Ann, c. 8, which ex- 33 empted from toll all articles in transit and not sold. The House would scarcely believe, that in the rich and intelligent town of Belfast, the schedule claimed a toll upon every car of provisions entering the fair, and in innumerable other instances, as at Bandon, Timoleague, and Killiagh, the toll is stated to be levied, not on the toll, but on the exposure for sale. Here again he would ask the House was not this a fit case for serious and immediate consideration? He would next refer to the evidence given before the select committee, which proved not only the evil, but the inefficiency of existing remedies. Dr. Church said,—"I have known instances in which the collection of tolls and customs at fairs has led to breaches of the peace and great dissatisfaction. I believe there is very often great abuse. A poor man bringing in a basket of fish—the first thing taken is a fish for the toll, and they generally take the best fish. I believe the toll taken in kind is the perquisite of the provost or magistrate. In case of any abuse the complaint would also be made to the provost. There was very much difference of practice between the county magistrates and the provost. It was much taken notice of, and he was removed by the King's-bench. I believe the government would have removed him much earlier if they had had the power of doing so." Mr. Read said,—"The market tolls and customs are very injurious to business, they impede our business very considerably; because these are tolls and Customs I conceive not warranted by law; and in many places where they have no claim whatever to collect them they use force, beating the cattle and pigs very much, and bruise and hurt them very much indeed." Mr. M'Donnell said— "Tolls are a great and illegal grievance —levied on every day in the week as well as on days allowed by law—levied on articles not sold in the market—flour or meal bought at a neighbouring mill or town—coals delivered to a customer though not exposed to sale."—He had now traced the grievance in its practice, but much remained to be said on its effects. The toll-collectors, often the least reputable persons in the community, excepting, perhaps, the tithe-proctors, stood at the entrances of the fairs with a cudgel in one hand and a testament in the other, inflicting assaults for which they ought to be indicted, and adminis- 34 tering oaths for which they merited transportation. Breaches of the peace innumerable—a general carelessness respecting oaths, leading to perjury, were the moral consequences which attended this blessed system. He trusted he had made out a case for inquiry, which was what he asked for, and he thought a commission was the best means of attaining his object.