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135. To repeal two acts, made in the 54th and 55th years of the reign of his present majesty, for maintaining and keeping in repair certain roads and bridges in Scotland; to provide more effectually for that purpose; and for regulation of ferries in Scotland. 136. For the better regulation of the General Penitentiary for Convicts at Milbank. 137. To enable the directors of the poor of the several parishes within the city of Worcester, and of the parishes united therewith, to sell and dispose of certain lands, dis

charged of all claims of the crown, in respect of any forfeiture incurred under the statutes of mortmain.

138. For appointing commissioners for carrying into execution an act of this session of parliament, for granting to his majesty a duty on pensions and offices in England; and an act made in the 38th year of his present majesty, for granting an aid to his majesty by a land tax, to be raised in Great Britain for the service of the year 1798.

APPENDIX

APPENDIX

ΤΟ

VOLUME XL.

FIRST REPORT

FROM THE

SELECT COMMITTEE ON FINANCE.

(1819.)

INCOME AND EXPENDITURE.

Ordered, by the House of Commons, to be printed, 6th April 1819.

The SELECT COMMITTEE appointed to inquire into and state the Income and Expenditure of the United Kingdom, for the year ended the 5th of January 1819; and also to consider and state the probable Income and Expenditure (so far as the same can now be estimated), for the year ending the 5th of January 1820, and to report the same, together with their observations thereupon, from time to time, to the House; and also to consider what further measures may be adopted for the relief of the country from any part of the said Expenditure, without detriment to the public interest,

HAVE proceeded to examine the Accounts presented to the House in the present session, relating to the Receipt and Expenditure of the United Kingdom, for the year 1818, which they have compared with the Estimates in the Fourth and Eleventh Reports from the Select Committee on Finance, in the last and in the preceding session of Parliament; and they now lay before the House the result of the examination and comparison of those documents, which fully proves that the expectations expressed by the Committee, in both the Reports referred to, that the Revenue would again reach that state from which it had suddenly declined upon the termination of the war, had been entirely realized, it having in fact very considerably exceeded the utmost Estimate of that Committee.

Your Committee therefore proceed to show :

1st. The actual produce of the Revenue in the year ended 5th January 1819, as compared with the Estimate contained in the Fourth Report of the Committee; and, 2nd. The actual produce of the Revenue in the same year, as compared with the actual produce in the year ended 5th January 1818.

* See Vol. 36, Appendix, p. lxxxi, and Vol. 38, Appendix, p. i. VOL. XL. Appendix.

(a)

I.

An Account of the NETT PRODUCE of the PUBLIC REVENUE of Great Britain and Ireland, in the year ended 5th January 1819, compared with the Estimate presented in the Fourth Report of the Committee of Finance.

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II.

An Account of the NETT PRODUCE of the PUBLIC REVENUE of Great Britain and Ireland, in the year ended 5th January 1819, as compared with the actual Pro duce in the year ended 5th January 1818.

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The general result of the foregoing Accounts is, that the permanent revenue of Great Britain, in the year ended 5th January 1819, exceeded the Estimate in the Fourth Report of the Committee, by the sum of 1,484,856/., and in addition thereto, the sum of 566,6391. was received on account of the arrears of the unappropriated war duties, making together the sum of 2,051,495l.; while in Ireland the sum received fell short of the Estimate of the Committee by the sum of 392,9217.; and the total amount of the revenue of Great Britain and Ireland, paid into the Exchequer in the year 1818, was 53,563,9371. being 1,658,5731. more than the Finance Committee (in their Fourth Report) estimated as the probable income of the country; but deducting therefrom the sum of 566,639., the amount of the unappropriated war duties, the produce of the permanent revenue will have exceeded the Estimate of the Committee by 1,091,9347.; and adding to the afore-mentioned sum of 53,563,9371., the sum of 240,000l. as the profit of the lottery, and the sum of 250,000l. as the produce of old naval stores, which the Committee in their Fourth Report, estimated together at 600,000l.; the public Income of the country for 1818, will have amounted to 54,053,9371.

It also appears that the total revenue of Great Britain in the year 1818, exceeded the same revenue for the year 1817, by the sum of 1,705,5107., and that the total revenue of Ireland for the year 1818, exceeded that for 1817 by the sum of 192,9691., making a total improvement of the revenue of the United Kingdom, as compared with the year 1817, of 1,898,479.; but this comparison will be rendered still more correct, and the result will be more favourable, if the sum of 2,330,5317., being the amount of unappropriated war duties received in the year 1817, be deducted from the amount of the revenue received in that year, and if the sum of 566,639., the amount of unappropriated war duties received in the year 1818 be also deducted from the total amount of the revenue received in the year 1818. It will then appear that an improvement to the amount of 3,662,3714. has actually taken place in the permanent revenue of the United Kingdom in the year 1818, as compared with the year 1817.

Whatever opinion may be entertained with regard to the adequacy of the revenue of the United Kingdom, even in its present improved state, to meet the various charges upon it, and to provide for the gradual but effectual reduction of the national debt, an object which in a period of peace should never be lost sight of, your Committee cannot but congratulate the House upon the fulfilment of the expectations expressed in the Fourth and Eleventh Reports from the Select Committee on Finance, of the probable augmentation of the revenue. The result has proved, not only that the Committee have been fully justified in their reasonings and deductions from the documents laid before them, but that the improvement which has actually taken place, has exceeded their calculation; and as this improvement has arisen in every branch of the revenue of Great Britain (except the Post-office), and upon almost every component article of that revenue, your Committee feel it the less necessary. to call the attention of the House to any particular items, but content themselves with offering some observations upon the great branches of Customs and Excise generally; the productiveness or deficiency of those large sources of the revenue, indicating in a greater degree than any other the advance or decline of our commercial and manufacturing interests, and exhibiting a fairer criterion than any other that can be presented, of the general prosperity of the country.

With regard to the deficiency of the produce of the Post-office, it must be noticed that 90,000l. having been advanced for the purchase of houses and land under an act of the 55 Geo. 3, c. 51, for building a new Post-office, that sum being added to the revenue of the Post-office, would leave a deficiency of no more than 56,500, as compared with the Estimate contained in the Fourth Report. It is further to be stated, for the information of the House, that the total sum hitherto expended for the same purpose, has been 235,000l., and that the debt remaining to be paid for houses and land amounts to 5,000l.

The Custom Revenue of Great Britain, which was estimated by the Committee in their Fourth and Eleventh Reports, at 9,340,657., and which, in the year 1817, produced the sum of 9,761,480.; produced in the year 1818 9,996,226, being an improvement as compared with the Estimate of 655,569.; and as compared with the produce of 1817 of 234,7467.; but it was stated by the Committee in their Eleventh Report, that in consequence of the expected rise in the average price of sugar to that

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