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Cotton Wool, of which we have several qualities, is chiefly exported to Trieste and Marseilles. The demand at present for all kinds of this produce is extremely limited, and we expect that prices will go lower with us before long, when perhaps something good might be done in Soubougeas to England, which generally receives only that quality. Barters are made to a large extent in cottons. Annual average produce of all sorts, 60,000 kintals.

Valonia employs more British shipping for full cargoes of only one artic.e, than any other species of produce, if we except, perhaps, fruit: it is also sent to Dublin and to the German markets in considerable quantities. Almost any supply can be obtained, and it is shipped generally near the places of growth, which are numerous, although there is never any want of it in the Smyrna market. It is much resorted to as a means of making barters, which perhaps are as easily effected, upon pretty fair terms, as with any other article of produce. The annual produce is sufficient to meet the wants of all Europe. It can be had to any extent, and at all periods.

Fruit. This is an article which occupies the attention of all Smyrna, more or less, and produces, during the season, great interest and activity. Figs come to market early in September, and raisins are ready for shipping early in October: the former are procurable only at Smyrna, where the latter in all their qualities may be procured; but the shipments are generally made at Cesmé, Vouria, Carabourna, Usbeek, &c., from which ports the name of the raisin takes its origin. Large sums are frequently gained in fruit speculations; and when the demand in England is brisk, and the prices and quality fair with us, it very seldom happens, indeed, that any loss is sustained: it is, however, attended with risk; must be shipped dry; and ought only to go in a very fast, sound vessel, as much depends upon a first, or at least an early arrival, which obtains in general a higher price than the later arrivals. The quantity produced is always uncertain.

For the remaining articles of exports hence, we refer you to our price current. Carpets are produced to the extent of about 80,000 to 100,000 pikes a year. Oil (olive), to the amount of 10 to 15 middling sized cargoes, from the islands of Mytilene, Candia, &c., is generally shipped for America and France: seldom for England; the season commences in September, but the crops of olives fluctuate exceedingly in point of quantity; hence arise dear and cheap years: last year was a high one, and it is expected to be lower this. Copper, old and new, may be computed at 30,000 okes, which are generally bought up as soon as offered, for Europe. Hare skins are computed at from 350,000 to 400,000 annually. Madder roots at 12,000 kintals. Peletons, at 12,000 to 15,000 chequees. Goats' wool of all kinds may be calculated per year at 45,000 to 50,000 chequees; sheep's wool at 23,000 kintals. Wax (yellow), 1,600 kintals.

We have now finished our general remarks on the exports and imports of the place; and in concluding them, we beg to state that, upon an average of all of them,) with the exception of fruit from, and of iron to, Turkey,) the selling charges may (excluding del credere commission) be calculated at about 12 per cent., and on purchasing at about 8 per cent.

SNUFF (Ger. Schnupftaback; Fr. Tabac en poudre; It. Tabacco da naso; Sp. Tabaco de polvo; Rus. Nosowo tabak), a powder in very general use as an errhine. Tobacco is the usual basis of snuff; but small quantities of other articles are frequently added to it, to vary its pungency, flavour, scent, &c. Though substantially the same, the kinds and names of snuff are infinite, and are perpetually changing. There are, however, 3 principal sorts: the first, granulated; the second, an impalpable powder; and the third, the bran, or coarse part remaining after sifting the second sort. Unless taken in excess, no bad consequences

result from its use.

Dealers in tobacco and snuff are obliged to take out a licence, renewable annually, which costs 5s. They are also obliged to enter their premises, and have their names written in large legible characters over their door, or on some conspicuous part of their house, under a penalty of 501. The dyeing of snuff with ochre, amber, or any other colouring matter except water tinged with colour, is prohibited under a penalty of 1002.; and its intermixture with fustic, yellow ebony, touchwood, sand, dirt, leaves, &c. is prohibited under a penalty of 1001. and the forfeiture of the article.-(1 & 2 Geo. 4. c. 109.) If snuff be found to contain 4 per cent. of any substance, not being tobacco, and other than water only, or water tinged with colour, or flavoured only, such snuff shall be deemed adulterated, and shall be forfeited, and the parties subjected to a penalty of 1001. over and above all other penalties and forfeitures.-(b.) No quantity of snuff weighing above 2 lbs. shall be removed by land or water without a permit. (29 Geo. 3. c. 68.)-(See TOBACCO.)

SNUFF-BOXES are made of every variety of pattern, and of an endless variety of materials. We only mention them here for the purpose of giving the following details, not to be met with in any other publication, with respect to the manufacture of Laurencekirk or Cumnock boxes. These are made of wood, admirably jointed, painted, and varnished.

These beautiful boxes were first manufactured at the village of Laurencekirk, in Kincardineshire, about 40 years since. The original inventor was a cripple hardly possessed of the power of locorpotion. In place of curtains, his bed (rather a curious workshop) was surrounded with benches and receptacles for tools, in the contrivance and use of which he discovered the utmost ingenuity. The inventor, instead of taking out a patent, confided his secret to a joiner in the same village, who in a few years amassed a considerable property; while the other died, as he had lived in the greatest poverty. The great difficulty of the manufacture lies in the formation of the hinge, which, in a genuine box, is so delicately made as hardly to be visible. Peculiar, or as they are called, secret tools, are required in its formation; and though they must have been improved by time and experience, the mystery attached to their preparation is still so studiously kept up, that the workmen employed in one shop are rigorously debarred from having any communication with those employed in another.

About the beginning of this century, an ingenious individual belonging to the village of Cumnock, in Ayrshire, of the name of Crawford, having seen one of the Laurencekirk snuff-boxes, succeeded after various attempts, by the assistance of a watchmaker of the same village, who made the tools, in producing a similar box; and by his success, not only laid the foundation of his own fortune, but greatly enriched his native parish and province. For a while, the Laurencekirk boxes were most in demand; but Mr. Crawford and his neighbours in Cumnock not only copied the art, but so improved and perfected it, that, in a very few years, for every box made in the north there were, probably, 20 made in the south. In 1826, the Cumnock trade was divided amongst 8 master manufacturers, who employed considerably more than 100 persons. The demand at that time equalled the supply, and it was calculated that the trade yielded from 7,000l. to 8,0001. annually, a large product for a manufacture seemingly so insignificant, and consisting almost exclusively of the wages of labour. Plane is the wood in common use, and the cost of the wood in an ordinary sized box does not exceed ld.; the paints and varnish are rated at 2d.; and though something is lost by selecting timber of the finest colour, the whole expense of the raw material falls considerably short of per cent. on the return it yields!

Snuff-box, like pin making, admits of subdivision of labour; and in all workshops of any size 3 classes of persons are employed,-painters, polishers, and joiners. At the period alluded to, an industrious joiner earned from 30s. to 40s. weekly, a painter from 45s. to 31., and a polisher considerably less than either. When Mr. Crawford first commenced business, he obtained almost any price he chose to ask; and many instances occurred, in which ordinary sized snuff-boxes sold at 21. 12s. 6d., and ladies' work-boxes at 251. But as the trade increased, it became necessary to employ apprentices, who first became journeymen and then masters; and such have been the effects of improvement and competition, that articles such as are specified above may now be obtained at the respective prices of sir and twenty-five shillings. While the joiner's part of the art has remained pretty stationary, that of the painter has been gradually improving. By means of the Pentagraph, which is much employed, the largest engravings are reduced to the size most convenient for the workman, without injuring the prints in the slightest degree: and hence a snuff-box manufacturer, like a Dunfermline weaver, can work to order by exhibiting on wood his employer's coat of arms, or, in short, any object he may fancy within the range of the pictorial art. Some of the painters display considerable talent, and as often as they choose to put forth their strength, produce box-lids, which are really worthy of being preserved as pictures. At first, nearly the whole subjects chosen as ornaments, were taken from Burns's poems; and there can be no doubt, that the "Cotter's Saturday Night," "Tam O'Shanter," "Willie brewed a peck o' maut," &c. &c., have penetrated in this form into every quarter of the habitable globe. Now, however, the artists of Cumnock take a wider range; the studios of Wilkie, and other artists, have been laid under contribution; landscapes are as often met with as figures; and there is scarcely a celebrated scene in the country that is not pictured forth more or less perfectly on the lid of a Cumnock snuff-box. A few years ago, the art in question was much affected by the long-contínued depression of the weaving business; so much so, that many left it for some other employment: and some of those who emigrated, having made a good deal of money, instead of being cooped up in a workshop, are now thriving proprietors in Upper Canada. But after a brief interval the trade rallied; and though prices are low, it is now more flourishing than ever. In Cumnock, the number of hands has increased considerably, and in Mauchline there is one workshop so extensive that it may almost be compared to a cotton mill or factory. In other quarters the trade is extending, such as He lensburg near Greenock, Catrine, Maxwelltown, Dumfries, &c. The principal markets for the snuffboxes are London, Liverpool, Glasgow, and Edinburgh. At one time, large lots of boxes were exported to South America, and probably are so at present. Cumnock, in a word, in regard to its staple manufacture, is in that palmy state so well described by a modern writer:-"The condition most favourable to population is that of a laborious frugal people ministering to the demands of opulent neighbours; because this situation, while it leaves them every advantage of luxury, exempts them from the evils which accompany its admission into a country. Of the different kinds of luxury, those are the most innocent which afford employment to the greatest number of artists and manufacturers; or those in which the price of the work bears the greatest proportion to that of the raw material." Some very wretched imitations of Cumnock boxes have been produced in different parts of England; but they can deceive no one who ever saw a genuine box. The hinge, as well as the finishing, is clumsy in the

extreme.

***We are indebted for this curious and instructive article to our esteemed friend, John M'Diarmid, Esq., Editor of the Dumfries Courier, one of the best provincial papers in the empire.

SOAP (Ger. Seife; Fr. Savon; It. Sapone; Sp. Jabon; Rus. Mülo; Lat. Sapo). The soap met with in commerce is generally divided into 2 sorts, hard and soft: the former is made of soda and tallow or oil, and the latter of potash and similar oily matters. Soap made of tallow and soda has a whitish colour, and is, therefore, sometimes denominated white soap: but it is usual for soap makers, in order to lower the price of the article, to mix a considerable portion of rosin with the tallow; this mixture forms the common yellow soap of this country. Soap made of tallow, &c. and potash does not assume a solid form; its consistence is never greater than that of hog's lard. The properties of soft soap as a detergent do not differ materially from those of hard soap, but it is not nearly so convenient for The alkali employed by the ancient Gauls and Germans in the formation of soap was potash; hence we see why it was described by the Romans as an unguent. The oil employed for making soft soap in this country is whale oil. A little tallow is also added, which, by a peculiar management, is dispersed through the soap in fine white spots. The soap made in countries which produce olive oil, as the south of France, Italy, and Spain, is preferable to the soap of this country, which is usually manufactured from grease, taliow, &c.-(Thomson's Chemistry.)

use.

London, Liverpool. Newcastle, Bristol, Brentford, Frodsham, and Glasgow, are the great seats of the British soap manufacture. Thus, of 119,379,037 lbs. of hard soap made in Great Britain in 1832, London furnished 29,627,735 lbs.; Liverpool, 28,878,466 lbs.; Newcastle, 6,952,049 lbs.; Bristol, 6,861,407 lbs.; Brentford, 5,573,074 lbs.; Frodsham, 4,933,335 lbs. ; and Glasgow, 4,607.354 lbs. of A0,350,703 lbs. of soft soap, made during the same year, Liverpool furnished above; the rest being Cupplied by Glasgow, London, Bristol, Hull, &c.

The use of soap as a detergent is well known: it may, in fact, be considered as a necessary of life. Its consumption in most civilised countries is immense. Pliny informs us, that soap was invented by the Gauls; that it was composed of tallow and ashes; and that the German soap was reckoned the best.-(Lib. xviii. c. 51

Regulations as to the Manufacture.-Soap is charged with a duty of excise, and its manufacture is consequently regulated by several provisions intended for the protection of the revenue. No person is permitted to make soap within the limits of the head office of excise in London, unless he occupy a tenement of 101, a year, and is assessed to and pays the parish rates; nor elsewhere, unless he is assessed and pays to church and poor; and every soap-maker is required to take out a licence to be renewed annually, for which he is to pay 41; but persous in partnership require only 1 licence for 1 house. They are also required to provide sufficient wooden covers for all coppers and other utensils wherein they boil hard soap: which covers are to be locked and sealed down by the officer whenever any soap is left in the same; and the furnace door, cover, and the ash hole door is also to be locked and sealed at all times except when the same is at work. Regulations are also made for preventing the use of any private conveyance or pipes; empowering officers to break up the ground to search for the same, and cut them up if found; if not, the officers must make compensation for the injury done. On cleansing or taking wap out of the coppers, the makers are required to give notice; and

certain spaces of time are limited for completing the cleansing and
taking out of the soap, according to the kind of soap, and the auai bet
of frames into which the same is put. Coppers and other utensils
must be cleanse! once in every mouth. The frances used making
hard soap, for cleansing and putting the same into when taken cut
of the vessel when boiled and prepared, must be either square or dề
long, and the bottom, sides, and cud of such franes are take 2 Techies
thick and not more than 45 inches long, and 15 inches? ma 1, the stLa
being marked and numbered at the expense of the supe Ar. Te
making of yellow or mottled snap is regulated by 54 Gen 3 ea...
by which every maker is required, as soon as 'he same is el N1 €
taken out of the vessel in which it has been wade, to add and pup to
the copper or vessel all the fob and skinnings taker østersh
and also grease, in the proportion of at least 10 cwt, of grease L
every ton of yellow or mottled soap which the copper or vesselstraa
be by the officer computed to boil or nake, and nimelistely rimel
such grease in the presence of the officer of excise. No lers fic for the
making of soap may be manufactured for sde; nor navaa barla
be ground or pounded for sale; nor when ground or pounded de soll

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may inspect the soap and the accompanying certificate. Soap-makers are also to keep books, and enter therein all quantities of soap sold exceeding 28 lbs. Every barrel of soap must contain 26 lbs, avoirdupois; every 1-2 barrel 128 lbs. ; every firkin 64 lbs., and every i 2 firkin 32 lbs; besides the weight and tare of the cask, Soap-makers must keep scales and weights, and assist the excise officers in the use of them, and must weigh their materials for making soap before the officer, on penalty of 501-(Chitty's Comi. Law, vol. ii. pp. 418420.)

exceeding the weight of 28 lbs. of such barilla at one time. In the removal of soap exceeding the quantity of 28 lbs., the word "soap" must be painted or marked in large letters of at least 2 inches long on every chest, basket, box, cask, or package containing the same; and the same word must be painted or marked in letters of at least 3 inches in length on every wagon, cart, or other carriage carrying more than 28 lbs., in some conspicuous and open part of the same, unless it is carried by a person being a known and public or common carrier of goods and merchandise from one part to another; officers | Exports of Soap and Candles.-We annually export from 10,000,000 to 12,000,000 lbs. of soap and candles, worth from 250,000l. to 300,000l. Nearly are exported to the British West Indian and American colonies. A very large quantity is also exported to Brazil.

Oppressiveness of the Duty.-The direct duty charged on hard soap, which is by far the most extensively used, amounted, till June, 1833, to 3d. per lb., or 28s. per cwt., while the price of soap rarely exceeded 6d. per lb., or 56s. per cwt., so that the direct duty was fully 100 per cent.! But besides this enormous duty, the substances of which soap is made, viz. tallow, barilla, and turpentine, or rosin, were respectively charged with duties of 3s. 4d., 2s., and 48. 4d. a cwt.; and taking these indirect taxes into account, it may be truly stated that soap was taxed from 120 to 130 per cent. ad valorem! The imposition of so exorbitant a duty on an article that is indispensable to the prosecution of many branches of manufacture, and to the comfort and cleanliness of all orders of persons, was in the last degree inexpedient. There were good reasons, too, for thinking that in consequence of the encouragement which this excessive duty gave to smuggling and fraud, the revenue derived from it was not much greater than it will be now that it is reduced to its former amount. During the 5 years ending with 1832, the consumption of duty-paid soap was nearly stationary; though there can be no doubt, from the increase of manufactures and population during that period, that it would have been very considerably extended, but for the increase of smuggling. This baneful practice is facilitated by the total exemption which Ireland enjoys from this duty; for it not unfrequently happens that the soap made in this country, and sent to Ireland under a drawback, is again clandestinely introduced into Great Britain. It is, perhaps, needless to say, that nothing but the effectual reduction of the duty could put a stop to the smuggling and fraud that has been so generally practised. So long as the profit to be made by breaking the law was so high as 120 or 130 per cent., so long was it sure to be broken, in despite of the multiplication of penalties and the utmost activity and vigilance of the officers. But now that the duty has been reduced, the temptation to smuggle will be most materially diminished. And it may be fairly concluded that the increased consumption that will, no doubt, follow this reduction of duty, will go far to render the low duty as productive as the higher one; so that the advantages resulting from the diminished temptation to smuggling and fraud, and the influence of the reduced price of the article in facilitating manufacturing industry, and in promoting habits of cleanliness, will, most probably, be obtained, without any considerable loss of revenue.

The entire repeal of the soap duty would be a popular measure; but, seeing that a large amount of revenue must be raised, and that those taxes only are productive which affect all classes of the community, we should not be disposed to recommend such a measure. It is not the tax itself, but the oppressive extent to which it was carried that made it objectionable. Instead of proposing its repeal, we think it ought to be extended to Ireland. The exemption of one part of the empire from a duty of this sort imposed on another part, is contrary to all principle, and is fraught with the most pernicious results. It will be impossible to get rid of smuggling so long as this unjust distinction is suffered to exist. Were the duty extended to Ireland, the necessity for granting drawbacks on the soap exported to it, and of laying countervailing duties on that imported from it, would, of course, fall to the ground. And we feel confident that, though a still further deduction were made from the rate of duty, its productiveness would not, under such circumstances, be impaired even in England.

I. Account of the Quantity of Hard and Soft Soap charged with Excise Duty in Great Britain, in each of the Eleven Years ending 5th January, 1833; the Rates of Duty; and the Gross and Nett Produce of the Duties.-(Compiled from different Parliamentary Papers.)

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II. Account of all Soap exported to Ireland and Foreign Countries, on which a Drawback was allowed, during the Nine Years ending with 5th of January, 1833.—(Parl. Paper, No. 23. Sess. 1831.)

1,347,761 19 10

1,263,818 3 8

1,179,612 2 4 1,147,060 7 10

1,374,998 19 7

1,199,409 18 04

1,425,516 11 9

1,210,754 11 1

1,354,152 0 9

1,151,909 15 4

1,513,149 19 9
1,550,344 15 41

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SODA. See ALKALI.

(SOUND.

Return of the Number of Vessels which passed the Sound and cleared at Elsinore, in 1833, 1834, 1835, 1836, and 1837; distinguishing the Countries to which they belonged, and stating their Tonnage for 1837.

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SOUTH SEA DUTIES. The act of the 9 Ann. c. 21., establishing the South Sea Company, conveyed to them the exclusive privilege of trading to the Pacific Ocean, and along the east coast of America, from the Orinoco to Cape Horn.

This privilege was taken away by the 47 Geo. 3. c. 23; and in order to raise a guarantee fund for the indemnification of the Company, a duty of 2 per cent. ad valorem was imposed by the 55 Geo. 3. c. 57. on all goods (with the exception of those from Brazil and Dutch Surinam*; and with the excep tion of blubber, oil, &c. of whales, or fish caught by the crews of British or Irish ships) imported from within the aforesaid limits. A duty of 1s. 6d. per ton was also imposed on all vessels (except in ballast or importing the produce of the fishery of British subjects) entering inwards or clearing outwards from or to places within the said limits. The duties are to cease when the guarantee fund is completed.

SOY, a species of sauce prepared in China and Japan from a small bean, the produce of the Dolichos soja. It is eaten with fish and other articles. It should be chosen of a good flavour, not too salt nor too sweet, of a good thick consistence, a brown colour, and clear; when shaken in a glass, it should leave a coat on the surface, of a bright yellowish brown colour; if it do not, it is of an inferior kind, and should be rejected. Japan soy is deemed superior to the Chinese. It is worth, in bond, from 6s. to 7s. a gallon. It is believed to be extensively counterfeited.—(Milburn's Orient. Com.)

SPELTER, a name frequently given to ZINC; which see.

(The exportation of spelter or zinc from Europe to India, which began in 1821, produced an extent of speculation, and a fluctuation of price, that could Hardly have been conceived possible. Subjoined is an account of the

Quantity, Value, and Selling Price of the Spelter imported into Calcutta, from all Parts, from the

Average Price per Fy. Md.

year 1820-21.

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Cur. R.

9 3

133,451

711,217

7 2

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497,287

6 1

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This table shows the extraordinary extent to which speculation had operated on this article. The excess of imports from 1824-25 to 1828-29 was such, that recently the trade may be said to have been altogether extinct; the supplies that were carried out during the 3 years ending with 1834-35 being intended rather to serve as dead weight than as a merchantable article. The stock in the India market has now, however, been so much reduced, that a considerable rise of prices may, at no distant period, be fairly anticipated. (Bell's Comparative View of the Commerce of Bengal for 1830-31, and 1831-32, p. 5.; and for 1832-33, and 1833-34, p. 24.)-Sup.)

SPERMACETI (Ger. Wallrath; Fr. Blanc de Baleine, Sperme de Baleine; It. Spermaceti; Sp. Esperma de Ballena; Rus. Spermazet), a product obtained from the brain of the physeter macrocephalus, a species of whale inhabiting the Southern Ocean. The brain being dug out from the cavity of the head, the oil is separated from it by dripping. The residue is crude spermaceti, of which an ordinary sized whale will yield 12 barrels. After being brought to England, it is purified. It then concretes into a white, crystallised, brittle, semitransparent, unctuous substance, nearly inodorous and insipid. On being cut into small

The provinces of the Rio de la Plata have since been added.-(Treas. Order, 12th of March, 1828,)

pieces it assumes a flaky aspect. It is very heavy; its specific gravity being 9.433. It is used in the manufacture of candles, in medicine, &c.

SPICES (Ger. Spezereyen; Du. Speceryen; Fr. Epiceries, Epices; It. Spezj, Spezierie; Sp. Especias, Especerias; Port. Especiaria; Rus. Pränüe korenja). Under this denomination are included all those vegetable productions which are fragrant to the smell and pungent to the palate; such as cloves, ginger, nutmegs, allspice, &c. These will be found under their proper heads.

SPIRIT OF WINE. See ALCOHOL.

SPIRITS. All inflammable liquors obtained by distillation, as brandy, rum, geneva, whisky, gin, &c., are comprised under this designation. The term British spirits is applied indiscriminately to the various sorts of spirits manufactured in Great Britain and Ireland. Of these, gin and whisky are by far the most important.

The manufacture of spirits is placed under the surveillance of the excise, and a very large revenue is obtained from it. The act 6 Geo. 4. c. 80. lays down the regulations to be followed by the distillers in the manufacture, and by the officers in charging the duties. This act is of great length, having no fewer than 151 clauses; it is, besides, exceedingly complicated, and the penalties in it amount to many thousand pounds. It would, therefore, be to no purpose to attempt giving any abstract of it in this place. Every one carrying on the business of distillation must have the act in his possession, and must be practically acquainted with its operation.

1. Spirit Duties. Consumption of British Spirits in Great Britain and Ireland.There are, perhaps, no better subjects for taxation than spirituous and fermented liquors. They are essentially luxuries; and while moderate duties on them are, in consequence of their being very generally used, exceedingly productive, the increase of price which they occasion has a tendency to lessen their consumption by the poor, to whom, when taken in excess, they are exceedingly pernicious. Few governments, however, have been satisfied with imposing moderate duties on spirits; but partly in the view of increasing the revenue, and partly in the view of placing them beyond the reach of the lower classes, have almost invariably loaded them with such oppressively high duties as have entirely defeated both objects. The imposition of such duties does not take away the appetite for spirits; and as no vigilance of the officers or severity of the laws has been found sufficient to secure a monopoly of the market to the legal distillers, the real effect of the high duties has been to throw the supply of a large proportion of the demand into the hands of the illicit distiller, and to superadd the atrocities of the smuggler to the idleness and dissipation of the drunkard. During the latter part of the reign of George I., and the earlier part of that of George II., gin-drinking was exceedingly prevalent; and the cheapness of ardent spirits, and the multiplication of public houses, were denounced from the pulpit, and in the presentments of grand juries, as pregnant with the most destructive consequences to the health and morals of the community. At length, ministers determined to make a vigorous effort to put a stop to the further use of spirituous liquors, except as a cordial or medicine. For this purpose an act was passed in 1736, the history and effects of which deserve to be studied by all who are clamorous for an increase of the duties on spirits. Its preamble is to this effect:-"Whereas the drinking of spirituous liquors, or strong water, is become very common, especially among people of lower and inferior rank, the constant and excessive use of which tends greatly to the destruction of their health, rendering them unfit for useful labour and business, debauching their morals, and inciting them to perpetrate all vices; and the ill consequences of the excessive use of such liquors are not confined to the present generation, but extend to future ages, and tend to the destruction and ruin of this kingdom." The enactments were such as might be expected to follow a preamble of this sort. They were not intended to repress the vice of gin-drinking, but to root it out altogether. To accomplish this, a duty of twenty shillings a gallon was laid on spirits, exclusive of a heavy licence duty on retailers. Extraordinary encouragements were at the same time held out to informers, and a fine of 100%. was ordered to be rigorously exacted from those who, were it even through inadvertency, should vend the smallest quantity of spirits which had not paid the full duty. Here was an act which might, one should think, have satisfied the bitterest enemy of gin. But instead of the anticipated effects, it produced those directly opposite. The respectable dealers withdrew from a trade proscribed by the legislature; so that the spirit business fell almost entirely into the hands of the lowest and most profligate characters, who, as they had nothing to lose, were not deterred by penalties from breaking through all its provisions. The populace having in this, as in all similar cases, espoused the cause of the smugglers and unlicensed dealers, the officers of the revenue were openly assaulted in the streets of London and other great towns; informers were hunted down like wild beasts; and drunkenness, disorders, and crimes, increased with a frightful rapidity. "Within 2 years of the passing of the act," says Tindal, “it had become odious and contemptible, and policy as well as humanity forced the commissioners of excise to mitigate its penalties."-(Continuation of Rapin, vol. viii. p. 358. ed. 1759.) The same historian mentions (vol. viii. p. 390.), that during

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