The duty is imposed when the brick is in a wet state, when, in fact, it is a lump of clay; and it is necessary to make an allowance, as compensation for bricks destroyed in the kiln, or injured by the weather and other causes : this allowance is 10 per cent. The duty of 5s. 10d. per 1000 on common bricks is said to be equal to an addition of 8s. to the price, which is about one-third of their value. The value of bricks made annually is not less than 1,500,000L taking one year with another. There is a duty on the im portation of bricks of 15s. per 1000, and 7s. 6d. if from British possessions.
Looking at the state of the dwellings of the poor in this country, the tax on bricks must be regarded as an impolitic tax, like all other taxes on building materials. The legislature has evidently thought it so as far as churches are concerned, by allowing a drawback on these duties which, on an average, saves nearly 3001. for each church. The draw back allowed on materials used in build ing the church of St. Pancras, London, was 36531.
Another objection to the tax is, that it Is a charge on one kind of material from which others, used for the same purpose, are exempt. When the duty on bricks was first imposed, the brickmakera were told that other kinds of building materials should also be taxed, and a heavy cus toms' duty was laid on stones and slate ; but the effect was felt to be injurious, as an obstruction to such works as docks, bridges, &c. The duty on stone was
therefore first repealed by 4 Geo. IV. c. 59, and next the duty on slates, about six years afterwards, by 1 & 2 Will. IV. c. 52. There was immediately a large increase in the consumption of slates, and as a matter of justice the duty on tiles was repealed. As there is now no duty either on stone or slate, it is clear that the conditions held out to the brick makers, when the duty was first imposed on their manufacture, have been violated. The distinctions in the rates of duty occa sion a good deal of trouble, without the revenue being adequately benefited. In 1835 the duty on polished bricks did not amount to 5000/. The charge on these bricks is also a check upon ornamental architecture. The duty on bricks is pre cisely one of that class which should be repealed, and the deficiency made up by some other tax that would bear equally on all who are able to pay it. The brick duty is the subject of the 18th Report of the Commissioners of Excise Inquiry, issued in 1836.