UPON MANUFACTURES.

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the Committee of the House of Commons , On Distil-lation from Sugar and Molasses, it appeared that, bya different mode of working from that prescribed bythe Excise , the spirits from a given weight of corn,which then produced eighteen gallons, might easilyhave been increased to twenty gallons. Nothingmore was required than to make what is called thewash weaker; the consequence of which is, thatfermentation goes on to a greater extent. It wasstated, however, that such a deviation would renderthe collection of the duty liable to great difficulties;and that it would not benefit the distiller muchsince his price was enhanced to the customer hyany increase of expence in the fabrication. Herethen was an instance in which a quantity, amountingto one-ninth of the total produce, was actually lostto the country. A similar effect arises in the coal-trade, from the effect of a duty; for, according to theevidence before the House of Commons , it appearsthat a considerable quantity of the very best coal isactually wasted. The amount of waste is veryvarious in different mines; but in some cases itamounts to one-third.

(307.) The effects of duties upon the import offoreign manufactures are equally curious. A singularinstance occurred in the article bar-iron, which wasliable to a duty of 140 per cent, ad valorem, onintroduction into the United States , whilst that uponhardware was 25 per cent. In consequence of thistax, large quantities of malleable iron rails for rail-roads were imported into America under the deno-mination of hardware ; and the difference of 115 percent, in duty more than counter-balanced the expense

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