the duty is levied under the present system of a 
sliding scale. In the first place, a table of duties is 
laid down as follows : — 
DUTIES PAYABLE ON WHEAT IF IMPORTED FROM ANY FOREIGN 
COUNTRY NOT BEING A BRITISH POSSESSION. 
8. 
59 and under 
60 
61 
29 
iB] 
ee 
Average Price. 
c 
6» 
66 
ory 
aR 
69 
70) 
73 and upwar- 
TI EIIEEIM 
“tess nnd enennn 
sessss secs 
re ARE TRESS 
aca 
sesnen be 
Sse sssas.0srsssnns 
100009 rss cusses ans esnatnststs 
sescsesssesecsanenne 
Vesast ane csesseansassnintsnate 
resasssssarsessarnsannie 
Sceecrsssesase 
resesennn 
Scots asssssasessenve 
sesesnsessnaise 
Sess esuessesencsntsnen 
“i esanne 
Duty. 
5. 3d. 
D7. 8 
26 € 
25 
3 
~0 
1 
) 
) 
On looking over this table, it will be seen that 
when the average price of British wheat falls below 
60s. per quarter, (that being taken to be the lowest 
remunerating average to the British farmer,) the 
duty is 27s. 8d. per quarter; being, in fact, a total 
prohibition ; and as the averages advance above that 
price the duty falls 1s. for each advance of ls. 
per quarter, till the average rises to 67s., and the 
duty falls to 20s. 8d.; the duty then falls 2s. 
for each advance of 1s. on the price till it falls 
to 16s. 8d., when it falls 3s. for every advance 
of ls. till it reaches 10s. 84.; it then falls 4s. for 
each advance of Is. till it reaches 2s. 8d.; and, 
finally, on an average of 73s. being attained, to 
Is. only. Now, as to whether the averages at 
which the duty falls, are fixed too high, or too low, it 
is not my position to prove. 1 only wish to show 
that a shding scale, or a fluctuating duty, however 
well it may appear in theory or on paper, ‘cannot be 
carried out in practice.