APPENDIX, No. IX.
REPORT TO THE COMMISSIONERS OF NORTHERN LIGHTHOUSES, FOR THE YEAR 1846; WITH APPENDICES.
By Alexander Cuningham, W.S., Secretary to the Board.
The gross amount of Duties received from Shipping in the year to 31st December 1846, as per detailed State appended hereto ([No. I.], [p. 429]), is £46,001 : 11 : 2⁶⁄₈.
The Commission paid to Collectors in the same period is £2401 : 7 : 3⁴⁄₈, and Repayments of Duties erroneously charged, &c., £218 : 16 : 10²⁄₈, making the nett amount of Duties for the year £43,381 : 7 : 1, as also appears from State, [No. I.], [p. 429].
| The nett amount of Duties in the year 1845 was | £52,391 | 8 | 4 | |||||
| While that received in 1846 is | 43,381 | 7 | 1 | |||||
| Making a Deficiency in the year of | £9,010 | 1 | 3 | |||||
| Whereof— | ||||||||
| Half-year to 30th June, | £2350 | 9 | 1 | |||||
| Ditto to 31st December, | 6659 | 12 | 2 | |||||
| £9,010 | 1 | 3 | ||||||
It is to be observed, however, that during the currency of this year, two reductions in the amount of Light-duties, resolved upon by the Board, have come into operation.
1. The first of these reductions was one halfpenny per ton (or one-half of the amount leviable by Statute) for the Bell Rock Light; one farthing per ton (or one-half of the amount leviable) for each of the Lights of Corsewell and Mull of Galloway; and one-eighth of a penny per ton (or one-fourth of the amount leviable) for Pladda Light. These reductions were in operation during the first half of the year 1846. They were estimated to produce a deficiency in the annual Revenue of £5160, which, for the half-year, gives £2580. The actual deficiency in the amount levied for the first half of 1846, over that levied in the corresponding period of the preceding year, was £2350 : 9 : 1, being still £230 under the estimated amount.
2. The Board came to the resolution of making such a further reduction as should, including the previous one, give an aggregate abatement to the Coasting Trade, for each of the Lighthouses, of 50 per cent., that is, the amount leviable for each of the Lights being, previous to the first reduction, one halfpenny per ton, was reduced for the Coasting Trade to one farthing per ton; the amount for the Bell Rock and Skerryvore Lights, being one penny, was reduced to one halfpenny per ton. This reduction commenced on the 1st day of July 1846, and has consequently been in operation during the last half of that year. It was estimated to produce a deficiency in the annual revenue of the Board of £14,394 : 14 : 5, which, for the half-year, gives £7197 : 9 : 2. The actual deficiency in the amount levied for the last half of 1846, over that levied in the corresponding period of the preceding year, was £6659 : 12 : 2, being £540 under the estimated amount.
| It is also proper to observe, that while there is the above deficiency in Receipts of the year 1846, ascontrasted with 1845, of | £9010 | 1 | 3 | |
| There was a surplus Receipt of the year 1845, as contrasted with 1844, amounting to | 6612 | 17 | 8 | |
| Making the Deficiency in 1846, as contrasted with theReceipts of 1844, upon which the calculations of the Board were founded, only | £2397 | 3 | 7 | |
On the other hand, the greater reduction having been in operation only during half the year, a greater deficiency in the Revenue must be looked for in future years.
The Light-Duties in 1845 were contributed by 163,174 vessels in the Coasting Trade, giving an aggregate tonnage of 15,566,461, and by 45,612 vessels in Oversea Trade, giving an aggregate tonnage of 9,300,983.