an honour and a benefit be conferred necessaries of life, prices would fall, and upon you, more glorious, and more the wages of labour also. Such has lasting, and satisfactory to your en been our past experience-such would lightened mind, than all the honours be, if I do not greatly mistake it, our and emoluments that the highest office future history. I far rather agree with in this great empire could bestow. you-who seem to me to go much nearer the root of the matter in your present wish to fix the rate of prices, and the consequent rate of wages. I honestly

DAVID HORN, Secretary.

To J. C. Colquhoun, Esq., M.P.

To the foregoing Mr. Colquhoun sent assure you, that your scheme is, to the following reply:

London, 29. March, 1833. DEAR SIR,- beg to acknowledge the receipt of your letter of the 28th, and of the two petitions from the weavers of Kirkintilloch, and of Waterside, Torrance, which reached me this morning. It will be, I fear, some time before I can possibly present them, as my name stands low on the list now, and the names are taken in their order; but the moment my name comes on, your petitions, along with many more on different subjects which I hold, will be presented.

Now the

my mind, much more reasonable, as a scheme of relief to national distress, than the scheme of the political economists, who bid us look to relief from changes in the currency, or a reduction in the taxation. My doubt is (as I hinted before) whether practically your views can be carried into effect. You will observe that the evil you complain of, is not the effect of any combination on the part of the manufacturers to reduce prices, which reduction falls upon you-it is the effect of the underselling of a few, who disturb the fixed rate of prices, and force the combined body of manufacturers to fall down You do me more than justice in be- upon a lower level of prices. This is lieving that I deeply sympathize in your the evil which you state to me as the distress so much so, that I was in-result of your experience. duced, principaily by my feeling of law which you wish, would, in estabanxiety on that subject, occasioned by lishing a board, only legalize as it were what I saw at Kirkintilloch of the con- this, which already exists-the natural dition of the weavers, to vote for Mr. wish of manufacturers to keep up a Attwood's motion, for a committee to in- certain fair scale of prices; but the law quire into the causes and remedy for the would not reach, because it could be distress of the country. I am very far easily evaded by the few who would from agreeing with Mr. Attwood in his continue in spite of the law to undersell motion, that the distress can be relieved their neighbours, and bring down the by a change in the currency, which I scale of prices. It would, in fact, give Lake to be as absurd as the idea would them a premium, as I am afraid you be, that we should get more corn by would find that a law of this nature changing the measures by which we would be evaded by the dishonest, and measure it; nor can I agree with those observed only by the honest, who would who expect that the condition of the be the great sufferers. I suspect you operative classes can be directly relieved would prove, that in the prices of your by a reduction of taxes. I believe the manufacture, as in the prices of all arreduction of taxes to be a great and im- ticles, the rate is fixed by a general perative duty, and to be useful in its competition, over which the law has no effects upon our foreign trade, in which power; and if you attempted to fix a way it affects (indirectly) the industry of limit beyond which the competition the country. But I see no hope of should not pass, the limit would be set direct relief to the operative from re-up by law, but the competition would duced taxation, as I fear you would creep under, and escape into the lower find now, as you have found since the field from which you wish to exclude war, that as taxes were taken off the it. In a contest between an artificial

law and the natural operation of de-ent with the integrity of the revenue, at mand or supply, it has been always the same time, that they will, beyond a found that the latter triumphs, and the doubt, afford an immense boon to the former becomes a dead letter, and so public, and a proper benefit to the maI fear it would be in this case. I throw nufacturer, who has a right to reap a out my views hastily: but I state them fair profit for the employment of his calest you should think I do not give my pital, time, and talent. With the sysattention to the subject. They are, tem which renders this tax necessary I however, quite open to conviction, and shall not meddle; but shall merely point I shall rejoice to be convinced that out to your Lordship the extremely there is a way in which the legislature heavy pressure of the tax upon all can assist you, whatever doubts I may classes, but most especially the labourhave upon the point. That is my ing classes. I shall next show your only difficulty, for my wish is to serve Lordship the great temptation and you; and I would seek your relief by facilities for evading the duties under any laws which I could believe would the present system, and then proceed to serve you. It is painful to me (more try to convince your Lordship, that a painful than I can express), to see your great remission of the present duties, sufferings, and to feel the weakness of under proper regulations, is perfectly legislative power to help you Pray compatible with the interests of the reexpress my sympathy and sincere good venue: and first as to the burden wishes to all the petitioners, and be- of the present duty. The hard soap lieve me, with great sincerity,-dear Sir, yours, &c. JOHN C. COLQUHOUN.

Mr. Horn.

P.S.-I ought to add that the terms and reasoning of your letter impress me with feelings of the highest respect

and esteem.

TO THE

RIGHT HON. LORD ALTHORP.

duty is, as your Lordship knows, 28s. per cwt. or 3d, per lb. upon the article hard soap, including all kinds, those used by the rich as well as by the poor, lowance of tenths for shrinkage, or for this being a little diminished by the alwhatever consideration it was allowed. I should think, however, that the duty actually paid cannot be stated at less than 26s. per cwt. and is probably a little more. Looking then at the amount of this duty, which, be it remembered, was the "war duty," I beg your Lordship MY LORD.-Deeply interested as I to observe that the present manufacam in the manufacture of one of the turers' selling price for ordinary good principal necessaries of life, soap, I shall | bright yellow soap, is 578. per cwt., for not waste your Lordship's time in apo-inferior brown soap, 53s. per cwt. The logizing for addressing to you a few wholesale grocer adds to this, from 15. plain observations on the state of that to 2s. per cwt. and the retailer 4s. more trade, and on the policy and necessity as their profits, so that the consumer is both of a remission of the enormous im- paying 60s. to 61s., or 64d. Ib., per cwt. post upon the article, and of an altera- for good bright yellow soap, and tion in the mode by which that impost 58s, or 64d. Ib., for inferior brown is secured and collected. Though no soap. Thus to the poor man who uses advocate of that system which renders the worst kind, your Lordship sees the necessary a scale of taxation unheard of duty amounts nearly to one hundred in any other age or country,I yet certainly per cent. upon the article. To the rich do not, my Lord, submit these remarks inan the case is different; he uses the in what your Lordship may perhaps be finest scented curd or white soap, for inclined to deem an 66 ignorant impa- which the manufacturers' price is 71s. tience" of being taxed. On the con- per cwt. and the retailers' about 77% trary, I shall take care to show that the per cwt. or 84d. per lb. upon which the alterations I propose are fairly consist-duty of threepence is not above 70 per

The great injury to the honourable soap-maker, however, arises out of the miserably inefficient regulations of the excise itself, which seem framed to apply to those who stand least in need of them, and to give every chance to the probable evader of the law.

cent. thus making about 30 per cent. out leaving any trace almost of what has difference in favour of the rich above been doing. The next facility arises the poor consumer. In addition to out of the remission of the candle duty. this, I need not observe to your Before that remission the candle-melter Lordship that, the labouring man must was, as your Lordship knows, subjected necessarily use more soap than he who is to the same strictness of excise suveil❤ exempted from the duties of the work-lance as the soap-maker. This, howshop, the warehouse, or the manufac- ever, is no longer the case-where no tory, nor has he the same means with duty is obtained, the excise, though the rich of keeping his children clean, nominally surveyors, are not so in any and therefore, the cleansing material is efficient reality. The candle-maker to him far more a necessary of life than deals in tallow, the great component to the rich. I now turn to the second part of soap, and is generally a retailer branch of my subject, the facilities for of soap with his candles. There is nosmuggling which exist under the present thing to prevent his having alkali on his most imperfect andinefficient regulations. premises with perfect legality and even They are innumerable, by one who has without suspicion; his utensils may be not had the advantage of practice to applied to soap boiling as easily as to enable him to complete his list-and melting tallow; and I need not tell your. many as they are your Lordship need Lordship that the trade of smuggling not doubt they will be taken advantage soap is to a lax conscience far preferable of when it is considered, that, at present, to that of making candles at any profit by smuggling a single ton of hard soap now to be obtained by such trade. The in a week, any person may nett a clear inference is obvious. income of 1,2001. per annum-and so on in proportion. If human nature were even better than it is, my Lord, it would be folly to expect that temptations like these will not be too often yielded to, and I shall, therefore, insist no further on the absolute necessity of curing, or attempting to cure, the imper- According to the present usage, those fections of the present system, as soon houses, the scale of whose business as they can be pointed out. The great presupposes a payment of considerable facilities for smuggling soap, have arisen, duties, are very properly strictly and I-beg your Lordship to observe, from the perpetually watched. An assistant is reduction of the salt tax, the tax on constantly stationed on the premises, brimstone, and the candle duty, added the guager is seldom absent, and the to the inefficient regulations of the ex-district supervisor suffers no day to pass cise. Before the remission of the salt tax, without seeing that all is going on as it hard soap was necessarily made nearly al- should. With the smaller manufac➡ together from barilla and kelp, wood ashes tories, however, this is not the case. being generally far too dear to be much There is no stationed assistant on the employed; and these substances, em- premises, which are visited only at inbarrassed the smuggler by the refuse they leave, which he could neither keep nor get rid of without great difficulty and suspicion. Since, however, the decomposition of common salt by means of oil of vitrol, has opened out the manufacture of British barilla or rather soda, a fine alkaline salt of great strength and without refuse can be used-and by this means a fraudulent maker may finish the boiling of soap in a few hours with

tervals of several hours, and the routine of the business carried on therein is consequently only imperfectly known to the surveyor. Now, my Lord, taking into consideration the temptation de◄ scribed, the ease by which in a few hours a making may be finished, taken out, and fresh materials, having exactly the same appearance, substituted-L ask you, my Lord, is it either foolish or uncharitable to suppose that such must.

sometimes be the case? Certainly not, neither is it to suppose that men of good property are less likely to enter into a trade with dishonest motives than those destitute of it. Quitting this part of the subject, however, I shall now describe some of the other facilities for smuggling, which spring from the present erroneous system, and I crave your Lordship's attention to the regulations as to drawbacks, which are unquestionably the means of introducing frauds innumerable. Your Lordship is aware that in Ireland no soap duty is paid at all, and that of late years the full drawback of 281. per ton has been allowed upon all hard soap exported from England to Ireland, as if Ireland were a foreign country.

suppose that the soap exported to Ire land never comes back again, and that the steam-boats which bring over Irish paupers do not also bring over other forbidden articles, equally injurious to the revenue? They do, my Lord; and many a herring barrel and many a linen bale (in appearance), are well loaded with hard soap for the English market, upon which the drawback has been obtained.

But this is only one kind of drawback, there is a second sort to be considered. Upon all hard soap used in the milling of woollen cloths, &c. three-fourths of the duty are remitted, and the drawback is obtained by the exhibition of invoices which were formerly verified on oath by the manager or one of the managers of the manufactory, and now are by the manufacturer himself. Now, my Lord, it is evident that by exhibiting false invoices drawbacks to a considerable extent may be obtained upon soap which never even existed; and if there be such

manufacturer, is it possible, does your lordship think, to suppose that they have not found this out?

The first effect of this has been to add to the miseries of unhappy Ireland, by destroying the soap trade there altogether. And how this happens, a little explanation will make very evident. I have already stated that, the nett duty a thing as a roguish soap-maker or clothreally paid upon soap is about 26s per cwt. The drawback, however received, is 28s., so that here is a clear bounty of two pounds per ton in favour of the En- So much for drawbacks, I trust I have glish manufacturer and against the Irish. pretty clearly shown the evils resulting Your Lordship will perhaps ask how it from them, and I am now to trouble happens that this bounty does not ex-your Lordship with the system of certiterminate the soap trade in all foreign ficates. At present, with every parcel countries as it does in Ireland, and the of soap sent out by the manufacturer question is a natural one: but your Lord- there goes a certificate, specifying the ship must remember that in exporting weight, &c., and soap sent from a masoap to really foreign countries, the in-nufactory without this is liable to seizure. direct taxes on soap, that is to say, the tallow duty of 31. 2s. per ton, and the barilla duty of 21. per ton, the palm oil duty 27. 10s. and the cocoa nut oil duty 21. per ton, that on rosin as a component of rough turpentine, which are not drawn back, neutralize the effect of this bounty when English soap is brought in competition with foreign soap, which is made of untaxed tallow or untaxed olive oil, (of which last article the English soap made is most foolishly deprived by a prohibiting duty for the advantage of Russia), and untaxed barilla, &c.; while in Ireland, where these taxes are paid, the bounty acts to the destruction of the Irish soap-maker. But this is only a small part of the evil. Does your Lordship

This is very well in appearance, but on the other side it also happens that soap which has a certificate, nobody thinks of seizing, and as there is nothing to prevent the certificates from being got back again, and as it is an easy thing to alter a date, so it turns out that one certificate may cover more than one parcel of soap, and this without chance of detection, as the excise keep no stock aecount, and have no check of any sort. upon the manufacturer; in this matter, thus the certificate is a cover, and not a preventive of fraud, and as at present managed, is evil unmixed, and not productive of any benefit to anybody but the dishonest.

Such, my Lord, is the situation of the

situation which seems to unite everything likely to prevent either the seller or buyer of soap from having clean hands; by which the public is taxed as much for the benefit of the smuggler as of the revenue, and in which between the two, the fair-dealing manufacturer is de-a pressed exactly in the ratio of his honesty and good conscience.