Paper & paper making, ancient and modern

by Richard Herring

To complete the category of coarse papers, I ought to mention, as coming within the range of the Excise, Milled Boards, employed in bookbinding, of not less than one hundred and fifty descriptions, that is, as regards sizes and substances. Still, however, an incomplete idea is conveyed of the extraordinary number of sizes and descriptions into which paper is at present divided. For instance, I have said with reference to writing qualities, that there are five kinds, cream wove, yellow wove, blue wove, cream laid, and blue laid, and again, that of each of those kinds there are numerous sizes; but in addition there are, as a matter of course, various thicknesses and makes of each size and kind. In fact, no house in London, carrying on the wholesale stationery trade, is without a thousand different sorts; many keep stock of twice that number.

So much having of late been said with reference to a repeal of what are termed “Taxes on Knowledge,” occasioning thereby many very erroneous opinions, it may be useful to offer some remarks upon Excise Regulations in connection with the duty on paper. And, in adverting to those regulations, we shall have an opportunity for observing the gradual increase which has taken place in the consumption, which in some measure tends to illustrate national advancement in the arts and sciences, and the general extension of literary pursuits. The Excise duty on paper was first imposed in the reign of Queen Anne. The statute, bearing date 1711, recites as a reason for the grant—which no doubt corresponds with that of our Chancellor of the Exchequer for its continuance—“the necessity of raising large supplies of money to carry on the present war, until your Majesty shall be enabled to establish a good and lasting peace.” The duties at that time were charged on the ream, at rates varying according to the kind of paper, which was for this purpose divided into numerous denominations or classes, thus—“That there shall be raised, levyed, collected, and paid to and for the use of her Majesty, her heires and successors, for and upon all paper of what kind soever——which shall at any time or times within, or during the terme of 32 years, to be reckoned from the foure and twentieth day of June, one thousand seven hundred and twelve, be made in Great Britaine, the severall and respective duties hereinafter menc̄oned, that is to say, for and upon all paper usually called or knowne by the name of demy fine, which shall be soe made in Great Britaine, the sume of one shilling and sixpence for every reame, and after that rate for a greater or lesser quantity.” And in like manner it goes on, fixing the amount per ream to be paid for second demy, fine and second crown, fine and second foolscap, fine and second pott, brown, large cap, small ordinary brown, whited brown, pasteboards, and lastly, “For and upon all other paper, white or browne, or of any other colour or kind whatsoever, which shall be made in Great Britaine as aforesaid, (not being particularly charged in this Act,) a duty after the rate of twelve pounds for every one hundred pounds of the true and reall value of the same, and after that rate for any greater or lesser quantities, which said duties for and upon the said severall sorts of paper and other the commodities last menc̄oned to be made in Great Britaine, shall be paid by the makers thereof respectively.” But this method of drawing distinctions between different qualities and sizes of paper, being found to lead to frequent disputes with the Excise, and great inequality in the charge on the manufactured article at different mills, alterations were gradually made, till at length it was enacted in the 43rd year of the reign of George III., “that all paper and pasteboards should be considered first class, and subject to 3d. per lb. duty, unless made wholly out of old tarred rope and cordage, without extracting therefrom the pitch or tar, or any part thereof,” and the Act further says, “and without any mixture of other materials therewith;” and “that for every pound weight avoirdupois of paper made in Great Britain, of the second class or denomination, that is to say, all brown paper made of old ropes or cordage only, as aforesaid, a duty of 1½d. per lb.” The professed object of the last mentioned Act being a simplification of the mode of charging the duties, the numerous distinct classes into which paper had been divided being here reduced to two. But again, evasion of the law was soon discovered to be practicable. Either by a partial purification of the tarred rope, selecting also that which was most whitened by use and exposure, and then charging the paper so made (which was nearly equal to first class in marketable value) with the second class duty; or as tarred rope increased in price, and some sorts of first class material very considerably declined, the great temptation of an extensive evasion of the law necessarily followed, by the use of first class material in second class paper.

Whether the duty on paper as now imposed, or the Excise regulations under which that duty is collected, be the more objectionable, is perhaps difficult to say. Of course, the paper-maker is subjected to considerable annoyance, and the publisher compelled to submit to an outlay which he deems unjust, and would very happily dispense with; but the public are not really affected by it to the extent it is customary to suppose. The duty at present levied upon paper of all kinds is fourteen guineas per ton, or a little more than three halfpence per lb. When, therefore, we hear men pronouncing it “a most obnoxious tax,” and one “directly opposed to the advancement of literature,” I freely confess that, for my own part, I hesitate very much to reiterate their sentiments.

Some, however, prefer an intermediate course, and propose a partial abolition of the duty. Mr. Charles Dickens has favoured us with a suggestion to this effect: he says, “In England, where coloured paper is so little used, the Chancellor of the Exchequer might as well, as not, take off the duty altogether from coloured paper. It would cost the revenue a mere trifle, while it would be a vast boon to the public.” But what induces this assertion? If coloured paper is so little used, the trifling reduction could not be considered a vast boon. And one would like to know how or where it would be possible to draw a line of distinction between such papers as are coloured and those which are not. I happen to be in a position to assert that there is no class of paper whatever, which is not tinted more or less by different manufacturers. To suggest then a partial repeal of the duty upon such grounds, is, I apprehend, useless. If it had been confessed that the reduction would be a boon to the publisher, I should promptly have assented, simply because I am equally well aware that printing paper may be slightly tinted, with considerable advantage both as regards setting off the type, and the general appearance of a work; consequently if such really were to the public a boon, to the publisher it would be very considerably increased.

However, in order that we may not be supposed to lean to the present regulations, I shall refer to one or two clauses of the Act which I have no doubt will suffice to show, that while in itself it is very far from perfect in its operation, as protecting the interests of those concerned, it is equally unsatisfactory, and in some respects unjust.

I shall observe, that with regard to the Tax itself, I simply question whether it would be possible to impose one less injurious to the well-being of society, and against which, as of necessity, fewer persons could have cause to murmur, than the existing duty on paper. The sections of the Act to which I content myself with calling attention, are three, affecting the convenience and interest of the manufacturer, and one which offers a ready opportunity for an act of seeming dishonesty.

Every step of the manufacture of paper must be conducted under the surveillance of the Excise, and the provisions as to entries, folding, weighing, sorting, labelling, removing, and so on, are not only exceedingly numerous and vexatious, but enforced under heavy penalties. For instance, every paper maker is required by sections 20 & 21, to provide suitable scales and weights for the use of the Excise, and also to assist the officer in what we might conceive to be the execution of his peculiar duty, under the penalties, in the former case of £100., and in the latter, £50. for every refusal or neglect. To many manufacturers the cost of this extra labour alone becomes an important consideration.

Again, in the instance of procuring the Excise labels, which have to be pasted on each ream, section 9 requires that every one signed for by the workman on delivery, must be produced or accounted for, under a penalty of £10. each, which is equal to the duty upon no less than 1600 lbs. weight of paper; an idea necessarily inconsistent with that of its being packed in one parcel; and therefore, since for every time we divide such quantity, an additional label is required, a very forcible argument against so excessive a penalty may readily be deduced.

The labels employed are of three colours,—red, blue, and green; denoting in which part of the kingdom the paper was made. Red being used for England; blue, for Scotland; and green for Ireland.