country from the perjuries and other atrocities that grew out of the previous system; but it would be wholly erroneous to say that it increased drunkenness. We have already seen that the commissioners, who had the best means of obtaining accurate information, estimated the consumption of spirits in Ireland, in 1823, at TEN millions of gallons; and it was not more in 1828 and 1829. The measure was, therefore, in every point of view most successful; and it is much to be regretted that it was interfered with in 1830, by raising the duties from 28. 10d. to 3s. 4d. The following Table shows that this increase has materially diminished the quantity of spirits brought to the charge. We do not, however, believe that it has occasioned any diminution of consumption. The truth is, that 2s. 10d. was as high a duty as the article would bear; and the additional 6d. has again thrown the balance in favour of the smuggler, and led to a partial revival of illicit distillation. The evidence taken before the commissioners of excise inquiry has completely established this fact; and sound policy would, therefore, suggest that the duty should be once more reduced to 2s. 10d. At all events, we trust that no senseless, though well-meant clamour about the prevalence of drunkenness, and no pecuniary necessity, will ever tempt ministers to add further to the duties on spirits. Such a measure would not bring a shilling into the public treasury, nor cause any diminution of the vice of drinking; it would merely add smuggling and its attendant evils to the other disorders with which Ireland is afflicted. An Account of the Quantities of Spirits made in Ireland, which have paid the duties of Excise for Home Consumption; stating the Rate of Duty paid, and also the Nett Amount of Revenue received in each Year, since the Year 1820.-(Parl. Paper, No. 340, Sess. 1829, No. 61. Sess. 1831, &c.) Duties in Scotland. The experience of Scotland is hardly less decisive as to this question. The exorbitancy of the duties produced nearly the same effects there as in Ireland. Mr. John Hay Forbes, formerly sheriff-depute of Perthshire, now one of the Lords of Session, stated in evidence before the commissioners, that, according to the best information he could obtain, the quantity of illegally distilled spirits annually produced in the Highlands could not amount to less than Two millions of gallons. In corroboration of this he stated, that, in 1821, only 298,138 gallons were brought to the charge in the Highlands; and of these, 254,000 gallons were permitted to the Lowlands, leaving only 44,000 gallons for the consumption of the whole country;-a supply which, we are well assured, would hardly be sufficient for the demand of 2 moderately populous parishes. In a letter of Captain Munro of Teaninich to the commissioners, it is stated that, "at Tain, where there are upwards of 20 licensed public houses, not one gallon had been permitted from the legal distilleries for upwards of twelve months," though a small quantity of smuggled whisky had been purchased at the excise sales, to give a colour of legality to the trade. The same gentleman thus expresses himself in another part of his letter:-"The moral effects of this baneful trade of smuggling on the lower classes is most conspicuous, and increasing in an alarming degree, as evidenced by the multiplicity of crimes, and by a degree of insubordination formerly little known in this part of the country. In several districts, such as Strathconon, Strathcarron, &c., the excise officers are now often deforced, and dare not attempt to do their duty; and smuggled whisky is often carried to market by smugglers escorted by armed men, in defiance of the laws. In short, the Irish system is making progress in the Highlands of Scotland.” To arrest the progress of demoralisation, government, pursuant to the judicious advice of the commissioners, reduced the duties on Scotch to the same level as those on Irish whisky; and the consequences were equally salutary. The subjoined official statement (page 540) shows the effect of the reduction of the duty in 1823, and of its subsequent increase in 1830. This Table sets the impolicy of the increase of duty in 1830 in nearly as striking a point of view as it does the policy of its reduction in 1823. There is no denying the fact, that this uncalled-for measure has diminished the consumption, and given a powerful stimulus to illicit distillation. We understand that the commissioners of excise inquiry mean to recommend that the duty be again reduced to 2o. 10d.; and every one, not anxious for the prevalence of smuggling, will be desirous that this recommendation should be carried into effect. An Account of the Quantities of Spirits made in Scotland, which have paid the Duties of Excise for Home Consumption; stating the Rate of Duty paid, and also the Nett Amount of Revenue received in each Year, since the Year 1820.-(Parl. Puper, No. 340. Sess. 1829, No. 61. Sess. 1831, &c.) Duties in England.-Previously to the reduction of the duty on Irish and Scotch spirits, the duty on English spirits had been as high as 10s. 6d. a gallon. This high duty, and the restrictions under which the trade was placed, were productive of the worst effects. They went far to enable the distillers to fix the price of spirits, "and consequently," (we quote the words of the commissioners) "to raise it much beyond that which was sufficient to repay, with a profit, the cost of the manufacture and the duty advanced to the Crown." And, in proof of this, the commissioners mention, that in November, 1823, "when corn spirits might be purchased in Scotland for about 2s. 3d. a gallon, raw spirits could not be purchased in England for less than 4s. 6d. ready money, and 4s. 9d. credit, omitting in both cases, the duty." In consequence of this state of things, the adulteration of spirits was carried on to a great extent in England; and the large profits made by the smuggler occasioned clandestine importation in considerable quantities from Scotland and Ireland. To obviate these inconveniences, and at the same time to neutralise the powerful additional stimulus that the reduction of the duties in Scotland and Ireland would have given to smuggling, had the duties in England been continued at their former amount, the latter were reduced, in 1825, to 7s. a gallon, facilities being at the same time given to the importation of spirits from the other parts of the empire. It is of the effects of this measure that so many complaints have been made, though nothing can well be imagined more completely destitute of foundation. The commissioners estimated the consumption of British spirits in England and Wales in 1823, at 5,000,000 gallons.-(Sup. to Fifth Report, p. 8.); and it appears from the subjoined account, that it amounted, for the year ending the 5th of January, 1834, to 7,717,303 gallons; producing 2,593,985! 12s. 6d. of revenue; so that, making allowance for the increase of population, and the check given to adulteration and smuggling, the increase must appear very trifling indeed; and we are warranted in afferming that the reduction of the duties has been as eminently successful in England as in either Scotland or Ireland. Account of the Quantities of British, Colonial, and Foreign Spirits, which paid the Home Consumption Duty for England, Scotland, and Ireland, from the Year 1821 to 1834, inclusive. 1822 1,054,540 2,100,925 4,346,348 35,739 130,879 2,079,556 10,225 15,035 34,297 108,562 2,232,728 25,282 2,328,387 18,175 3,348,505 134,986 4,350,301 1,352 9,453 6,690,315 9,262,743 9,452 27,758 6,837,408 185,214 4,752,200 9,179 23,210 8,260,919 45,749 43,228 188,089 5,716,180 9,779 10,374 24,708 9,937.903 21,262 9,212,223 18,011 9,004,539 10,483 18,984 8,710,672 33,413 24,432 8,657,756 1823 1,131,099 2,222,923 3,521,586 1824 1,268,609 2,407,207 4,067,233 47,710 1825 1,348,482 1,980,807 3,443,554 56,554 1,498,230 3,982,053 7,407,205 42,092 1,321,221 3,080,152 6,671,562 42,756 1,325,197 3,064,856 7,759,687 1829 1,293,523 3,202,143 7,700,766 1830 1,267,397 3,503,141 7,732,101 38,967 1831 1,217,971 3,479,911 7,434,047 39,744 1832 1,530,988 3,377,507 7,259,287 69.236 1833 1,319.816 3,344,948 7,717,303 46,696 22.888 8,168,596 1834 1,347,436 3,206,650 7,644,301 44,748 111,169 6,045,043 27,988 27,358 9,708,416 125,702 5,700,689 Account of the Number of Gallons of British, Colonial, and Foreign Spirits, which have paid the Home Consumption Duty; specifying the Quantities, separately entered for England, Scotland, and Ireland, and the Total Nett Revenue derived from the same; during the Year ended the 5th of January, 1836. The following Table exhibits in detail the consumption of, and revenue from, the different sorts of spirits in the United Kingdom, during the 3 years ended with the 5th of January, An Account of the Quantity of each of the different Sorts of Spirits that paid Duty in 1830, 1831, and 1832; distinguishing England, Scotland, and Ireland; with the Amount of Duty thereon. The extraordinary increase in the consumption of brandy in 1832 is wholly ascribable to the alarm occasioned by the breaking out of the cholera, and the prevalent, but now exploded, notion that brandy potations were an antidote to the disease. As soon as the alarm subsided, the consumption of brandy declined to its old level; the entries for gallons. Trade in Spirits.-No spirits made in England, Scotland, or Ire. land, shall be conveyed from England to Scotland or Ireland, or from Scotland or Ireland to England, otherwise than in casks containing eighty gallons at the least, and in vessels of not less than fifty tons burden. All persons whatsoever, not being licensed distillers, rectifiers, or compounders, having more than eighty gallons of spirits in their possession, shall be deemed dealers in spirits, and subject to the survey of the officers of excise, and to all the regulations, penalties, &c. to which such persons are liable.-(6 Gto. 4. c. 80. sect. 122.) Dealers in British spirits are prohibited selling or having in their possession any plain British spirits, except spirits of wine, of any strength exceeding the strength of 25 per cent. above hydrometer, or of any strength below 17 per cent. under hydrometer proof; or any compounded spirits, except shrub, of any greater strength than 17 per cent. under hydrometer, under pain of forfeiting all such spirits, with the casks, &c.-Sect. 124. Dealers in foreign and British spirits are to keep them separate, in cellars, vaults, or other places specially entered for that purpose, under a heavy penalty; and any person mixing, selling, or sending out any British spirits mixed with foreign or colonial spirits, shall forfeit 1001. for every such offence.-Sect. 126. No retailer of spirits, or any other person licensed or unlicensed, shall sell or send out from his stock or custody any quantity of spirits home use in 1833 not having exceeded 1,356,620 exceeding 1 gallon, unless the same be accompanied by a true and lawful permit, under pain of forfeiting 2001.; and any rectifier, compounder, or dealer in spirits, receiving the same into their stock, or allowing any one else to receive it, and any carrier, boatman, or other person, knowingly carrying the same, shall forfeit the sum of 2001., with the boat, horse, cart, &c. used in the carriage.-Sect. 116. No licence to be granted for retailing spirits within gaols, houses of correction, or workhouses for parish poor; nor are spirits to be used there, except medicinally prescribed by a regular physician, surgeon, or apothecary. Penalty for a first offence of this sort committed by goalers, &c., 1001.; a second offence to be deemed a forfeiture of their office.-Sect. 134. Persons hawking spirits to forfeit them and 1007.; and if the penalty be not immediately paid, they are to be committed to the house of correction for 3 months, or until paid.-(Sect. 138.) Any person is authorised to detain a hawker of spirits, and give notice to a peace officer, who is to carry the offender before a justice.-Sect. 140. Any officer of excise, or other person employed in the excise, taking any sum of money or other reward from, or entering into any collusive agreement with, any person, to act contrary to his duty, to forfeit 5001., and be incapacitated; and any person offering such reward or proposing such agreement, to forfeit 5001.-Sect. 145. For the regulations as to the importation, &c. of foreign spirits, see Brandy, Geneva, and Rum. (The reader will find in the foregoing article a statement of the smuggling and other pernicious consequences resulting in Ireland from the oppressive duties laid on spirits previously to 1823; of the good effects of the reduction of the duty to 2s. 10d. the imperial gallon in that year; and of the influence which the addition of 6d. to the duty in 1831 had in reviving that illicit distillation, the preceding reduction had gone far to put down. The view we took of the necessity of making a fresh reduction of the duty was approved and strongly recommended by the Commissioners of Excise Inquiry; and has, we are glad to say, been acted on by government; the act 4 & 5 Will. 4. c. 75. having reduced the duty on British spirits, entered for home consumption in Ireland, to 2s. 4d. a gallon. It was contended, when this measure was before parliament, that the reduction should be extended to all parts of the empire; and that, by confining it to spirits used in Ireland, a new temptation would be created to smuggle from that country into England and Scotland. This no doubt will be, in some degree, the case; and we hope that no long period will be allowed to elapse till the measure be generalised. We do not, however, think, that there is much probability of its giving birth to any considerable amount of smuggling; and it is not to be denied that the reduction was much more urgently required in Ireland than any where else. Scotch whiskey carried to Ireland is admitted for consumption at the low duty. SPIRITS AND WINE, (CONSUMPTION OF.) Account of the Number of Gallons of Foreign and Colonial Spirits upon which Duty was charged in the United Kingdom since the Year 1832; with the Amount of Duty received thereon; also, a similar Account of Home-made Spirits and of Foreign Wine. Account of the Number of Proof Gallons of Rum, Brandy, Geneva, and all other Foreign and British Spirits, that paid Duty in England, Scotland, and Ireland respectively, during 1837; with the Total Number of Gallons that paid Duty in the United Kingdom, and the total Duty in the above Year.(Parl. Paper, No. 323, Sess. 1838.) Spirit Licenses.-The act 4 & 5 Will. 4. c. 75. made certain additions to the duties on spirit licences; but these have been repealed by the act 6 & 7 Will. 4. c. 72.; and the spirit licences are now the same as those dated in p. 138.-Sup.) SPONGE (Ger. Schwamm; Fr. Eponge; It. Spugna; Sp. Esponja), a soft, light, very porous and compressible substance, readily imbibing water, and as readily giving it out again. It is found adhering to rocks, particularly in the Mediterranean Sea, about the islands of the Archipelago. It was formerly supposed to be a vegetable production, but is now classed among the zoophytes; and analysed, it yields the same principles as animal substances in general. The inhabitants in several of the Greek islands have been trained from their infancy to dive for sponges. They adhere firmly to the bottom; and are not detached without a good deal of trouble. The extraordinary clearness of the water facilitates the operations of the divers. Smyrna is the great market for sponge. The price varies from 6 to 16 piastres per oke for ordinary and dirty, and from 80 to 100 piastres per oke, for fine and picked specimens. Sponge is also fished in the Red Sea.-(Ure's Dictionary; Savary's Letters on Greece, Eng. ed. p. 109.; and private communications.) Sponge is used in surgery, and for a variety of purposes in the arts. The duty on it, in 1832, produced 2,0971. 4s. 1d.; but it has since been judiciously reduced from 28. to 6d. per lb. when brought from a foreign country, and from 6d. to ld. per lb., when brought from a British possession. The far greater portion comes from the former. No deduction is made from the duty on account of sand or dirt, unless it exceed 7 per cent., and then only for the excess above 7 per cent. SQUILL (Ger. Meerzwiebel; Fr. Scille, Oignon marin; It. Scilla, Cipolla marina; Sp. Cebolla albarrana), or, as it is sometimes denominated, the Sea onion, is a plant with a large bulbous root, which is the only part that is used. It grows spontaneously on sandy shores in Spain, and the Levant; whence we are annually supplied with the roots. They should be chosen large, plump, fresh, and full of a clammy juice: some are of a reddish colour, and others white; but no difference is observed in the qualities of the 2 sorts. The root is very nauseous, intensely bitter, and acrimonious; much handled, it ulcerates the skin. The bulbs are brought to England, preserved fresh in sand. The acrimony of the roots, on which their virtue depends, is partially destroyed by drying and long keeping, and is completely destroyed by exposure to heat above 212°. Squill is one of the most powerful and useful remedies in the materia medica.-(Lewis's Mat. Med.; Thomson's Dispensatory.) STADE, a small city of Hanover, on the Schwinge, 22 miles W. by N. of Hamburgh, lat. 53° 36′ 32′′ N., lon. 9° 28′ 34′′ E. It has very little trade; and would be quite unwor thy of notice in a work of this sort, except for the circumstance that a toll or duty charged by the Hanoverian government on all goods imported into Hamburgh, whether for consump tion or transit, is paid at the castle of Brunshausen, contiguous to this town. The duty is generally about per cent. ad valorem. It is rated according to a tariff; and is computed from the ship's manifest, bills of lading, cockets, &c., which must be left at Brunshausen for that purpose. The duties are paid in Hamburgh; and no vessel is allowed to unload, till a receipt, subscribed by the Hanoverian authorities in that city, be produced for the duties. We have already-(See HAMBURGH)-expressed our surprise that an obstruction of this sort should have been tolerated for so long a period. The duties fall heavily on certain descriptions of goods; particularly on some manufactured articles; and are, at an average, decidedly higher than the duties charged in Hamburgh. They are most objectionable, however, from their requiring many troublesome regulations to be complied with; the uninten tional deviation from any one of which exposes the cargo to confiscation, and never fails to occasion a great deal of delay, trouble, and expense. As the principal part of the foreign trade of the Elbe is in our hands, we are, of course, principally affected by the Stade toll; and, considering the source of the nuisance, it is really not a little astonishing it should not have been abated long ago. The sum which the Hanoverian government derives from the duties is but trifling compared with the injury they inflict on our trade; it would, consequently, be good policy for the former to sell, and for the British government to buy, an exemption from so vexatious a duty; and we are well assured that few things would do more to extend our trade with Hamburgh than the completion of an arrangement of this sort. Previously to 1736, English ships passing up the Elbe had to come to an anchor opposite Brunshausen: but they were then allowed, under certain conditions, to pass on to Hamburgh. The proclamation to this effect, and which contains an epitome of the regulations that have still to be observed, is subjoined. 1. That all English vessels be exempted from coming to an anchor before the river Schwinge, and allowed to sail directly up to Hamburgh. 2. Such English vessels shall be obliged, at their approach, within about 1-4 of a legue thereof, to hoist their colours, to lower their sails, and only to drive, till the legitimation is made at the king's frigate lying there. 3. The master of the ship, or a proper person fully provided with the necessary documents, is to go on board the frigate, and afterwards to the Custom-house at Brunshausen and Stade; and there to produce an exact manifest, and the original bills of lading, cockets, &c. 4. The documents being produced, the accounts shall be stated, and all duties must be paid at Brunshausen, Stade, or Hamburgh. 5. The clearance shall be given at Brunshausen to the person sent thither by the master of the vessel; by whom it must be delivered to the king's commissary in Hamburgh, together with the documents of the cargo, and a specification of the parcels, bales, casks, &c. which were received on board at the port of lading, whether designed for Hamburgh or other places. 6. Bulk must not be broken till all this has been performed, except the king's commissary in Hamburgh permits, in urgent cases, the unloading. 7. The vessel being thus allowed to pass the frigate without being searched, in case of suspecting any fraud, the masters shall be obliged to sign a proper oath; and the merchants in Hamburgh, who receive effects by those vessels, shall make an exact report thereof, and give a certificate in lieu of an oath-that they neither have received nor expected more goods than have been specified,-which must be de livered to his Majesty's commissary in Hamburgh, to enable him to examine the report made by the master 8. No mas'er is to depart from Hamburgh before he has taken a certificate from his Majesty's commissary, proving that all has been duly performed; which is to be sent to the king's frigate, near Brunshausen. 9. The signals mentioned in the second article are likewise to be made when the ship repasses Stade. 10. The taking cognizance of, and punishing misdemeanours, frauds, and mismanagements, as well as the neglecting of the preceding articles, remains in the Court of the King's Custonis at Stade; so that both merchants and masters of ships, who may be called to an account, shail, when summoned, appear before the said court, and submit to its decisions; but they have the liberty of appeal to the superior courts for a revision and relief. 11. As to all other points not expressly mentioned in the foregoing articles, they shall be observed at the king's Custom houses at Brunshausen, Stade, and Hamburgh, according to the regulations and customis heretofore practised. 12. This gracious concession is hereby granted only durante bene placito; the king reserving to himself and his successors in his German dominions the right of revoking it, and making any alterations or new orders, whenever they shall see reason. The following statement, taken from the books of a Hamburgh merchant, shows in parallel columns, the amount of the Stade and Hamburgh duties paid on certain articles imported into Hamburgh. It is clear from it, that even though there were no burdensome regulations to be complied with, the amount of the Stade duties must be a very serious drawback on the trade of the Elbe. A List, showing the Amount of Stade Duties, and the Amount of Hamburgh Duties paid on the same Goods imported into Hamburgh. STARCH (Ger. Amidan; Fr. Amidon; It. Amodi, Amito; Sp. Amidon, Almidon; Rus. Kruchmal), a substance obtained from vegetables. It has a fine white colour, and is usually concreted in longish masses; it has scarcely any smell, and very little taste. When kept dry, it continues for a long time uninjured, though exposed to the air. It is insoluble in cold water; but combines with boiling water-forming with it a kind of jelly. It exists chiefly in the white and brittle parts of vegetables, particularly in tuberose roots, and the seeds of the gramineous plants. It may be extracted by pounding these parts, and agitating them in cold water; when the parenchyma, or fibrous parts, will first subside; and these being removed, a fine white powder, diffused through the water, will gradually subside, which is the starch. Or the pounded or grated substance, as the roots of potatoes, acorns, or horse chestnuts, for instance, may be put into a hair sieve, and the starch washed through with cold water, leaving the grosser matters behind. Farinaceous seeds may be ground and treated in a similar manner. Oily seeds require to have the oil expressed from them before the farina is extracted. Potato starch goes a good deal further than wheat starch-a less quantity of it sufficing to form a paste of equal thickness, with water. It has a very perceptible crystallised appearance, and is apparently heavier than common starch.-(Thomson's Chemistry; Ure's Dictionary.) Starch is charged with a duty of 34d. per lb.; and its manufacture is, consequently, placed under the control of the excise. Every maker of starch for sale must take out an annual licence, which costs 51. Notice must be given to the excise of the erection, and of all changes in the construction, of workshops, implements, &c. used in the manufacture of starch, under a penalty of 2001. All starch, before it is put into any stove or place to dry, must be papered and sealed or stamped by the officer, under a penalty of 1001. Any person forging or counterfeiting such stamp or seal is guilty of felony, but with the benefit of clergy. Any person knowingly selling any starch with a forged or counterfeit stamp, &c. forfeits 500l. No quantity of starch exceeding 28 lbs. to be removed from one place to another, unless the word starch be marked on the package in legible letters 3 inches long, under forfeiture of the package, and of the cattle and carts conveying the same. Any dealer in starch receiv ing any quantity exceeding 28 lbs. not marked as above, shall forfeit 2001. Starch-makers are to make weekly entries of the starch made by them, under a penalty of 501; and are to make payment of the duties within a week of such entry. Cockets granted for shipping starch to be carried coastwise are |