9Z9. Ill T5/4tti NORTHWESTERN UNIVERSITY LIBRARY EVANSTON ILLINOIS MEMOIR ON THE FINANCES OF MALTA, UNDER THE GOVERNMENT OF THE ORDER OF ST JOHN OF JERUSALEM, DURING THE LAST YEARS OF ITS DOMINION, AND AS COMPARED WITH THOSE OF THE PRESENT TIME. « I MALTA: PRINTED AT THE GOVERNMENT PRESS. 1836. Iii CONTENTS. FIRST-PART.—STATEMENT OF FINANCES. PAGE Rerenues of Malta under the Order, divided into three principal branches . 1 I. Comun Tesoro, or General Treasury ib. Its administration for ten years ending in 1788, as taken from the Cheva¬ lier Bosredon de Rans jat 2 Its revenue stated 4 Sources of revenue described, namely, 1, Responsions 5 2, Mortuaries and vacancies; 3, Effects of the dead, or spoils -< 6 4, Entrance or passage ; 5, Produce of forest-trees ; 6, Lesser branches 7 7, Foundations 8 8, Landed property of the treasury; 9, Lazaretto warelmuses ; 10, Redemption of slaves; 11, Mint; 12, Interest of capital; 13, Miscellaneous sources 9 14, Sale of immoveable property 10 Amount from the separate foundations ib. Expenditure of the general treasury stated ib. Branches of expenditure described, namely, I, Ambassadors; 2, Receivers; 3, Conventual churches 12 4, Alms; 5, Great hospital ; 6, Hospital for women 13 7, Foundlings; 8, Pensions; 9, Nuns ; 10, Marine... 14 11, Land-force 15 12, Public works 16 13, Allowances to the grandmaster and other members of the Order ; 14, Falconry 18 15, Offices of the treasury and chancery ; 16, Slave prisons ; 17, Pur¬ chase of staves ; 18, Interest of debt, and life annuities ; 19, Con¬ veyance of letters 19 20, Maintenance of the slate silver plate ; 21, Library; 22, Tribunal called Casiellania 20 23, Jesuits' college ; 24, Workshops and magazines ; 25, Purchase of immoveable property 21 ii PAGE 26, Outlay ou the property of the Order of Si Anthony 22 27, Casual expenses; 28, Miscellaneous minor expenses 23 Expense from separate foundations ib. Surplus revenue, debts and credits, and prosperous state of finances in 1788 24 Finances impaired by the consequences of the French revolution 23 Income and expenditure stAted for 1796 26 Comparison with those of 1788 27 II. Ricetta Magistrate, or Magisterial Receipt, stated and described... ..... 29 Grandmaster's disbursement out of that fund in 1797 30 III. Municipal Services—Income estimated 31 Fees of public cfiScers referred to 32 University of Valletta, or grain concern—State of its accounts on the arri¬ val of the French 33 Summary estimate of taxation at that time, on the two branches. Magiste¬ rial Receipt and Municipal Services 34 SECOND PART.—DEDUCTIONS FROM THE FOREGOING STATEMENT OF FACTS. Expendittire in Malta from the foreign revenues of the Order, as referred to by two recent writers, and in an official statement 37 Analysis of the facts relating to such expenditure, as adduced in the first part of this Memoir 38 Expenditure in Malta from the funds accruing to the Order as a body ih. And from those derived from the personal incomes of its members ......... 40 Value of the annual rental of the Order's manors 41 Value of the Maltese Sctido in time of the Order 43 A table given of the estates of the Order in 1776 43 Ck>njecture as to the amount expended annually in Malta from the knights' incomes derived from such property 45 Considerations as to the manner in which such money was laid out 49 Predilection for the employment of slave-labour evinced by the knights ... 50 The regiment styled " Maltese" contained very few of that nation 52 Maltese admissible to a certain number of French and Italian commanderirs 53 Application of the money derived firom local taxation ib. Advantage reaped by the Maltese from the private expenditure of thcknights ib. Comparison of the local public expenditure of the Order, with that defrayed by the United Kingdom through the military chest at Malta 54 The private disbursements of the knights in Malta, compared with the pri¬ vate outlay of foreign money within the island at the present day 56 » • • lU fAOB Expenditure of British ships of war while at anchor in the harbour of Malta 57 Prosperity of Malta dependent upon the efficiency of maritime protection... ih, Insecurity of the people during the middle ages 59 Improrement under the Order ib. Increased security under the British government CO l!.ess misery at the present day than during the last years of the Order, in¬ ferred from the increased proportionate consumption of tvheaten bread 61 Hope expressed for a permanent improvement in the condition of the lower orders of Maltese. ib, Financial aids afforded by Great Britain to the civil services of Malta fwilA atf Appendix ) 62 Difficulties opposed to a methodical comparison of the municipal financial operations in time of the Order with those of the present day 64 Notice of the civil finances of late years 65 Kevenues of the eighteen years ending with 1832 ib. Subsequent alterations and reductions in the tariffs ib, Motives which governed such alterations 66 Notice of the quarantine and port dues 67 Of the transfer duties on shipping and immoveable property, and the petty due on maritime insurances 69 Of the tariffs of import ib, Revenues of the year 1833 and 1834 73 Farther reductions in the tariffs in 1833 74 Revenues of the year 1835 ib. Expenditure stated for the same year 75 Appropriation of the surplus revenue of the same year 76 An extended and analytical statement given of the income of both islands for the year ending 24th June 1836 ib. Some remarks, by way of comparison, on the taxes in the time of the Order and those of the present day 79 Conclusion 83 SUBJECT OF SOME OF THE NOTES. Meaning of the word " Convent " as applicable to the Order 3 And of the word " Tongues '' as so applied 4 Mr Eton's assertion as to the manner in which the local landed property of the Order was acquired, neither substantiated nor probable 9 Erroneous notion prevailing with regard to the amount of landed property applicable to the support of charities in Malta 13 iv PAGE And with regard to the amount Of the grandmaster's revenue 29 Definition of the words •• Commanderies " and " Priories " as applied by the Order 40 Notice of errors to be found in a recently published account of Malta ..42 Mr Eton's estimate of the value of the Maltese scudà ih. Priories of the late English tongue 43 Mr Eton's notice of the connexion of the knights with the Maltese 54 The munificence of the knights in their care of the sick compared with that of a private citizen of London. 56 Mr Eton's view of the former corn monopoly in Malta 62 An error noticed in regard to the port dues of Malta, as stated in Mr Ma- culloch's Commercial Dictionary .68 ERRATA. Page 50, line 9, far in read on. 70, — 2, — ia —— are. Although the Decennial Statement of the Chevalier de Ran- sijat has been in the hands of many individuals, and availed of by several Writers, it does not appear to have been analyzed as a source of information, with regard to the amount of money which may have been annually thrown into circulation in Malta by the Knights of St John of Jerusalem ; and erroneous impressions on this subject having obtained, as well in official reports as in the works of private Writers, it has been thought that a publication of the following pages may not be found unserviceable, in leading to a nearer approach to the true state of the question. Wm. Henry Thomtony (Auditor-Genersl, Malta.) Valletta, 18th October 1836. MBMOIB &,c. first part.—statement of finances. The Revenues of Malta, under the goyernment of the Order of St John of Jerusalem, may be considered as having formed three principal branches : the first called the " Comun Tesoro" or General Treasure^ which, under the control of the council of the Order presided by the grandmaster, was applicable to 'the general service of that community ; the second styled the " Ricetta Magistrale" or Magisterial Receipt^ derived by the grandmaster as sovereign prince of Malta and its dependencies, and expended at his will and pleasure, whether for the maintenance of his own household or dignity, or for the service of the princi¬ pality ; and the third will here be classed under the title of Municipal Services, being such funds as were derived from the public to the benefit of various mu¬ nicipal bodies or individual functionaries. I. " Comun Tesoro" or General Treasury. The " Comun Tesoro" that is to say the General Treasure, or Treasury, was administered by a board ( 2 ) called the Venerable Chamber of the Treasury, of which the grand-commander of the Order, or his lieu¬ tenant, was perpetual president by right of office. It fortunately happens that a very succinct account of this fund may be obtained from a published statement* for the ten years ending 30th April 1788, addressed to the grandmaster by the Chevalier Bosredon de Bansi- jat, secretary of the general treasury, from which do¬ cument an abridged statement will now be given. He begins by observing that the balance, or ge¬ neral account of the treasury, had been rendered but seldom, and even when given in so informal a manner as to have presented no clear result. Hence it may be presumed that the statement now under review is the only regular one ever offered to the public ; for, in all probability, the invasion by the French, in July 1798, prevented the publication of any statement for the succeeding decade, which had then just expired. Even had the publication taken place, it could not so well serve the present object as the one for the anterior ten years, these having been immediately succeeded by the French revolution, which brought with it the total derangement of the financial means of the Order. The year 1788, or the ten years then expiring, may therefore be considered as the latest in which a view of the government of the Order is to be obtained with its resources in a state of efficiency ;—but it will be * Boiegclin, in his History of Malta, has arailcd'hiinself of the same do¬ cument. ( 3 ) afterwards briefly shown to what extent they were im¬ paired by the consequences of the French revolution. The estates of the Order at this time were spread throughout the Roman Catholic countries of Europe; and were administered through twenty-nine banks or agencies (ricette) from Lisbon to Warsaw, by offi¬ cers called receivers, who were charged with the exac¬ tion of the responsions (rîspomîoni), the receipt of the passages or entrances (passagi), the collection of the effects of the dead (spogli), and the administration, for account of the treasury, of all the commanderies which happened to be in mortuary or vacant (mm'torj e vacanti). Besides these branches composing the bulk of the receipts, there were others in convent, that is to say, locally or at head-quarters * —such as the administration of the landed property of various foundations incorporated with the general treasury, and the letting of many houses and other buildings possessed in the place. The necessity to which the treasury was subject of bringing to Malta the greater part of its revenues by means of bills of exchange, and the practice which prevailed, founded on a law authorizing the members of the Order to deposit their funds in the banks, in order to receive them back in convent, brought upon the treasury the functions of a general banker, whose correspondence extended from one end of Europe to the other. * " The Convent signifies the place where the master, or bis lieutenant, the church, the hospital, and the iuns, or eight tongues, are established." Codice dell" Or dine, \ 762, p. 451, ( 4 ) The animal ReixenuCt the totals of which are fofwvéd by taking the tenth part of the decennial àtttoanty was ae folio\rs~ Scndi 1. Responsions 475,207 2. Mortuaries and vacancies .... 214,722 Éifects of the dead, or spoils . . . 247,550 4. Eh'tráhcé, or passáge 2Ö3:,345 é. Proítich of fóreáf-trées 47,983 6. fiesser branches a .' 44,416 7. Foundation^ incorporated with the trea eury 34,302 * 8. Landed property of the treasury . . 4,333 9. Lázzarétto wafehousés 1,312 fd. Red'eiUjfttion óf slaves 16,617 ir. Mint 2,504 12. Intérest of capital 6,378 13. Miscellaneous sources. ..... 12,098 14. Sale of immoveable properly . . . 4,532 1,315^299 t The above distributed among the several tongues J or priories was as follows— Scudi Fbancë Provenée 198,915 AuVergne ...... 71,981 Prance 309,510 580,406 Spain Aragón 115,057 Castile . 156,398 271,455 * Add 48,87f> Scudi for separate fouudations, making 83,177 Scudi. i- Add 43,875 Scudi for separate foundations, making 1,364,174 Scudi. X '* Tongues in our Order is the term for the nationa.'' Codice deli Or- dine, 1782, p, 452. , ( 5 ) Portugal 91,876 Italy . 235,334 Germany 40,954 Ang¿0-BÁtaría 2,Î5'è Políno 6,617 1,228,708 CoNVB^f 86,501 * 1,315,299 t 1. The respönsidhä wère a general impost laid upon all the dignities and cOmmanderies, whiich ap¬ pears to have originated in the fourteenth eentùfy^. Previously to this epoch, the estates were adminis¬ tered for account of the Order, the adiriinistering knights being ahthorized to reserve frOm thé rènts the amount just sufficient for their food and clothing ; but the greater number of these agents having estiiOa- ted such wants too highly, another system Was even¬ tually adopted, by which the Order obtained a fixed income, called responsiön, from its landed property, leaving the surplus to be enjoyed by the several occu¬ pying dignitaries and commanders. No estimate is given by Ransijat of the amount of such surplus ; but by the statutes of the Order it was enacted, that at least the fifth part of the value of those estates, and often the fourth should be paid into the treasury ; and as far as the half or even the whole, if it should be so enjoined by the general chapter of the Order. J At * f Add 48,875 Scudi for 5eparate foundations, making 135,376 Scudi and 1,364,174 Scudi respectively. Î Codice deli' Ordine, 1782,/), 129. ( 6 ) the last of these assemblies, held in 1776, the fespon- sions were 6xed at 500,000 scudi, afterwards reduced, in consequence of a representation made on the be¬ half of the German tongue, to 467,757 scudi. The increase which appears above this last-mentioned an¬ nual rate was caused by the subsequent accession of the responsions of Poland and Bavaria, and by a small addition to those of Italy. Other sources of informa¬ tion show that 500,000 scudi were less than the sixth part of the income of the commanderies ; but it must be remembered that the payers of the tax were their own assessors. Each priory comprised a commandery called magisterial, which the grandmaster disposed of at pleasure, or might even keep to himself,—a privi¬ lege seldom if ever availed of. These commanderies, like all others, were subject to the responsion. 2. The income of the commanderies that became vacant fell to the treasury, from the date of the com¬ mander' s death to the completion of the current year of account (30th April), which was termed the mor¬ tuary period, immediately preceding a full year, for which the income was also received by the treasury, called the year of vacancy. These dues are supposed to have originated in the fourteenth century: on the magisterial commanderies they were payable to the grandmaster, and not to the general treasury. 3. The effects of the dead, or spoils, were com¬ posed of the personal estates left by the professed members of the Order at "their death. As they had the faculty of alienating a fifth part of the property ( 7 ) left, the proceeds from this source generally consisted of four fifths of such effects. 4. The entrance, or passage, consisted of dues payable on admission to thé Order, whether as knight of justice, conventual chaplain, servant of arms, page, or donat. They ranged, according to the degree claimed by the candidate, as well as to the circum¬ stance of his admission before or after majority (mi¬ nors paying the heavier due) from 360 to 33 Spanish pistoles.* These were the four principal branches of income ; whereof the first and second directly, and the third in¬ directly, were derived from the yearly rental of the ma¬ nors belonging to the several tongues of the Order. 5. The produce of all the forest-trees dispersed among the commanderies, belonged to the treasury. This source of income was chiefly derived from the French commanderies, and was on the decline. 6. The lesser branches of income consisted of various articles, which to enumerate in this place might appear entering too much into detail ; unless it be noticed that they include 4775 scudi on account of the first year s fruit of the commanderies in the gift of the grand-priors,—a source of income more properly relating to the second head. Thus far the revenues, with some small exception, came from abroad : the other branches were chiefly derived from local property or imposts. * The pistole was valued at eight scudi and five grains of Malta. ( 8 ) 7. The incorporated fonadations, which consÍ3ted of the four called Lascaris, Paula, Perellos and Ca- raffa, bore the names of the grandmasters who insti¬ tuted them for special services of the Order. Besides the incorporated local foundations, there were six others adnainistered separately, all for services whicli the treasury would otherwise have had to defray, their Ordinary produce being nearly as follows— Scudi Manoel. . . . 10,500 Cottoner . . . 10,800 Incurabile . . l,50O Passalacqua . 2,50O Lomellini . . 650 Marradas . . 700 26,650 To these may be added, as of the same general description, the four following foundations— Gesuiti.—Gross rental, 7489 scudi -, burthens on lands and charges of collection, 727 scudi, leaving net 6762 scudi. * Assemblea.—^Gross rental 13,883 scudi, burthens on lands and charges of collection, 1,554 sc. leaving net 12,329 sc. f Crotta di S. Paolo.—Rental 2134 scudi. J Congregazione di Gwerra.—Rental about 1000 scudi. § * -f Taken from original accounts for the year ended 30tb April 1789. t From an original account for the year ended 30th July 1798. Another account for 1771 gives 2062 scudi, § From a rent-roll formed under the British Government. ( 9 ) The number of separate foundations is thus in> creased to ten, yielding for service a net income of 48,875 scudi, which, added to that of the incorporated foundations, will increase the amount to 83,177 scudi. 8. The receipts stated to have been derived from the landed property * of the treasury are net, after de¬ ducting the outlay for repairs. So also must be sup¬ posed to have been those of the preceding article (No. 7.) 9. For goods depurated in the lazaretto lyare- houses, vhich h^d been teceptly built at the expense of the treasury, a charge aiuounting to about one per ceut on value was levied. 10. Turkish slaves were allotved to redeem them¬ selves at established prices t and the receipts from this source formed a branch of income to the treasury. 11. The proceeds from the mint were the profits of a gold coinage. 12. The interest of capital was derived from loans upon security. 13. In 1743, a bull was granted to the Order by Pope ßeu.edict XIV, ip aid of the armaments against the enemies of the faith. The proceeds from this * Mr Eton, in bis Mataials far a History af Malta, says : " All the lands appertAioing to the Order .in Malta, ^erç acquired from individuals by oppres¬ sive means, ^ud contrary to the original stipulations, which expressly say, that the Order shall not acquire territory in Malta, nor lay any taxes on the land." It is sufficient to say, that the former part of this quotation, which is all that is applicable to the present subject, is not substantiated by any evidence ; nor is the assertion probable, when we consider the ample means possessed by the knights /i;om their continental revenues. C ( 10 ) source, and from the printing office blended with it, are 10,557 scudi ; leaving, of the articles of income classed under the head of miscellaneous sources, 1541 scudi, —an amount too small to require explanation in this place. 14. The immoveable property sold during the ten years ( producing 45,321 scudi ) consisted of a small tenement abroad, and of various tenements in convent. The loss of regular income from these sales, judging from amount, will be found more than compensated in the expenditure, by income derivable from the outlay on productive works. This closes the explanation of the income, which, with the addition of 48,875 scudi from the ten sepa¬ rate foundations, stated under article 7, will be found increased to 1,364,174 scudi ; and assuming that the whole of the proceeds of such foundations was ex¬ pended on the objects had in view by the founders, the same amount will remain to be added to the expen¬ diture. The annual Expenditure, also formed by taking the tenth part of the stated decennial amount, was as follows— 1. Ambassadors . . . 2. Receivers . . . . 3. Conventual churches 4. Alms 5. Great hospital . . Scudi 38,026 66,433 11,597 * 17,309 79,476 * Add 18,313 scudi from separate foundations, making 29,910 scudi. C 11 ) 6. Hospital for woinen 18,677 * 7. Foundlings 6jl47 8. Pensions 14,328 9. Nuns . ... . ' 1,545 10. Marine, namely, Ships and galleys 467,876 Port . 5,814 Health office 1,253 474,943 11. Land Force, namely, Maltese Regiment .... 127,613 Artillery 8,564 Other bodies 7,196 Fortifications 12,765 Gozo and coast towers . . . 1,439 Ordnance • . 15,462 173,039 t 12. Public works, namely. Streets, moles and wharfs . . 9,739 Various buildings and repairs. 21,887 Fountains 2,920 34,546 13. Sundry allowances to the grandmaster and other members of the Order .... 56,01 L 14. Falconry 1,039 15. Offices of the treasury and chancery . . 10,028 16. Slave prisons 38,264 17. Purchase of slaves 4,489 18. Interest of debt, and life annuities . . . 47,850 19. Conveyance of letters 20,396 20. Maintenance of the state silver plate . . 3,277 21. Library 85 22. Tribunal called Castellania 223 23. Jesuits' college 1,848 J * Add 1500 srudi from separate foundations, making 20,! 77 scudi. t Add 22,300 scudi from separate foundations, making 195,339 scudi. X Add 6762 scudi from sc/mrafc foundations, making 8610 scudi, . ( 12 ) 24. Workshops and. maga^ines 18,264 25. Purchase of immoveable property.. . . 185 26. Outlay on the property of the Order of St Anthony 73,295 27. Casual expenses 22,048 28. Miscellaneous minor expenses .... 3,091 1,236,459 * 1. Under the head of ambassadors are included the salaries and incidental charges of embassies to the courts of Rome, Paris, Madrid and Naples, with the expense of two extraordinary missions to Palermo to compliment the successive newly appointed viceroys of Sicily; and 2. Under the head of receivers are comprised the salaries and incidental charges of the several banks established abroad to collect the revenues of the Order. 3. The conventual churches, that is to say the churches belonging to the Order, were those of St John and St Anthony in Valletta, and that of the Conception in Floriana; the expense of which to the treasury would have been greater, if the income of the four foundations Passalacqua, Loniellini, Marradas, and Asseniblea, already stated-f- to have amounted to abolit 1G,179 scudi, had not been assigned in aid of such eipensè. To these may be added 2134 scudi from the foundation Grotta,^ instituted for the sup¬ port of the church of St Paul's grotto in the suburb * Add 48,875 scudi from sepcarate foundations, making 1,285,334 scudi, f Page 8, t Page 8. ( 13 ) of Notabile ; and the total expense under this article will be 29,910 scudi. 4. The alms comprehend some fixed stipends granted to certain convents of friars, such as the Ca¬ puchins ; clothing to all Christians who passed through the island on their deliverance from slavery under in¬ fidels ; stipends in bread and money to certain poor individuals who had rendered some services to the Order; ä sum of 1400 scudi allowed to the infirmary at Floriana; and lastly a yearly distribution to the poor, to the extent of 600 salms of wheat and 2450 scudi in money. 5. In their character of hospitallers, the care of the sick devolved upon the knights by a fundamental principle of their institution ; in the observance of which, not only the inhabitants of both islands, but foreigners of whatever country or creed, were admit¬ ted into the hospitals. The patients were treated in those establishments with much care, and without any sparing of expense, each individual costing the treasury from five to six tari a day. 6. The hospital for women, in addition to the funds supplied by the treasury, derived about 1500 sc. a year from a foundation called Incurahile* instituted in 1643 by a pious woman of Sienna, named Caterina Sarpi * Page 8.—This opportunity is taken of remoringavery wrong notion that has obtained with regard to the landed property in Malta applicable to the sup¬ port of charities administered from the public treasury. A recent writer says— " A sum little short of .£20,000 currency [meaning 200,000 scudi] is an- nually distributed in Malta to the poor (including the expenses of the civil M hospital), and of this, a sum of about j£lOO citrrency, per w'eek, is distri- ( 14 ) (or Scappi) which will increase the amount under this head to 20,177 scudi. 7. Among the foundlings, there was always a number of other children, who were admitted in con¬ sideration of the indigence of their parents. 8. The pensions include 1070 scudi to Maltese who had well deserved of the Order by service or at¬ tachment, 2327 to the widows or daughters of several clerks who died in the service of the Order, and 10,931 for special services rendered abroad by members of the Order and foreign church-dignitaries. 9. To the nuns of the Ursuline and other com¬ munities attached to the Order, such pecuniary aid as the inadequacy of their income demanded was from time to time afforded. The proportions given were 5194 scudi to the nuns of St Ursula, and 10,256 scudi to those of two monasteries abroad, all within the space of ten years. 10. In the marine department, the reduced num¬ ber of one sixty-gun ship, three frigates, and four gal¬ leys, was maintained, besides two galiots destined to " buted in alms ; all tbesc expenses are defrayed from the rent of various lands " and houses bequeathed for the purpose, by pious individuals at different '• times." Martin's History of the Brit. Colonies. It howerer appears, that of all the landed property the foundation Inca- rabite is the only one specifically allotted to charitable purposes. Giber foun- datiuGS established for different objects may incideotally bear some small charges of the same description ; but reSection will make us aware that the knights could not have courted with decency any extraneous assistance in their essen¬ tial duty as hospitallers, to which their own revenues were fully adequate. In' the time of the Order, there were separate hospitals and other pious institutions in Malta, the funds of which were not blended with those of the revenue, and which at the present day continue to he separately administered. ( 15 ) secure the trade in the channel of Malta while the gal¬ leys were away on any distant cruise. It would ap¬ pear that the cost of a galley at this time averaged 42,723 scudi, and a frigate 118,346. The various branches of expense of the naval force were under dis¬ tinct administrations. The expense of the port con¬ sisted of the cleaning of the harbour, the maintenance of the wet basins for preserving timber, and the light¬ ing of the St Elmo lighthouse during the winter nights only. 11. Of the land force, the Maltese regiment of infantry was raised in 1776. Its strength during the ten years averaged 1055 eifective men : that of the artillery and other bodies is not mentioned. These latter consisted of horse and foot night-patrols (called turcopoU and bandoUeri), guards posted at St Julian's bay to prevent desertion from the Maltese regiment, the garrison staff and police, and invalid soldiers ( di¬ minishing daily in number, and not to be replaced), stationed on duty in the castles of St Elmo and St Angelo. The next article of military expense com¬ prises the charge of maintaining the fortifications in both islands ; the succeeding one includes the ap¬ pointments of the governor of Gozo, his lieutenant, and the guards in the castle and towers of that island, as well as some charges relative to the service of the towers in Malta ; and the last article covers the charge for arms and ammunition. The military expense, it should be borne in mind, is distinct from charges defrayed from foundations ( 1« ) already noticed * to have been accounted for sepa* rately from the treasury, namely, Scudi 10,500 ñrom the foundation Manoel, destined to the mainte¬ nance of a garrison in the fort of tíiat name. 10,800 from the foundation Cottoner, assigned for the main¬ tenance of a garrison in fort Ricasoli. 1,000 from the foundation Congregazione di Guerra, appli¬ cable to the service of the fortifícations generally. These branches were burthened with some extra¬ neous charges, not of an amount however to demand that, in a statement of this kind, a research should be made in order to place them under their proper heads. The amount under the head of land force may there¬ fore be considered as increased to 195,339 scudi. 12. It was understood that the charge for re¬ pairing the streets of the city properly fell upon its inhabitants at large, the treasury bearing a due pro¬ portion for the public and other buildings possessed by the Order. At this period great improvement was effected in the streets of Valletta, by the excavation of sewers, the formation of water-conduits, the alteration of street-levels, and the removal of flights of steps projecting before the entrance-doors of houses. The treasury charged itself in the first instance with the whole expense, at the hazard of recovering, as it could, the rates of private individuals ; whereof there re¬ mained 72,732 scudi outstanding at the end of the ten years, a great part of which, however, must have ori- • Page 8. ( 17 ) ginatéd at an earlier period, and was probably in many instances irrecoverable. The buildings and works completed or in pro^ gress at this time consisted of: 1, The galley-arsenal commenced in 1776 and finished in 1783 at a cost of 60,986 scudi (of which 49,652 within the ten years) besides 7157 expended on magazines attached to the same branch of service: 2, Four warehouses near the custom-house, which were completed within a few months after the period of this statement at an ex¬ pense of 62,016 (whereof 58,235 within the period) estimated to bring back a rental of 2250 scudi: 3, The public library called the Conservatory, begun in 1784 and in progress at the end of the period, having cOst thus far 53,483 scudi : 4, Several new magazines constructed in the lazaretto, amounting, with repairs in the quarantine department, to 28,033 scudi : 5, A powder-mill built at the expense of 7966. scudi : 6, Repairs completed in the hospital, 7225 scudi : 7, The construction finished of magazines for the rope-walk, 5429 scudi : 8, Completion of a new cemetery, 528 scudi (these three sums being in addition to whatever may have been expended on the works previously to the decennial term) : and 9, Renewal of the lantern on the lighthouse of St. Elmo, 1108 scudi. All other, works and repairs were considered ordinary, and as such settled on the proper, branches of ser¬ vice, by either deduction from the income or addi¬ tion to the expense, accordingly as the case rendered proper. . D ( 18 ) Under the next title is included the charge Of repairing the fountains, besides all the expenses rela¬ tive to the construction and maintenance of the public cisterns situated within the city and the different forts or castles. 13. The annual allowances assigned by the treasury on account of the grandmaster's establish¬ ment, consisted of 200 scudi towards the repair of the palaces, and 6,000 scudi in aid of his table ; besides which, table allowances were assigned to all the pro¬ fessed members and novices who happened to be in convent, except a certain number of commanders, who drew from their cominanderies, as knights 2000, or as chaplains or servants of arms 1000 scudi. This annual allowance was composed, for each member, of four salms (or quarters) of wheat, two cafisi of oil, and 34 scudi in money, the whole valued at about 150 scudi. An allowance for clothing was also granted by the treasury, annually to each professed member, and once for all to each novice: it consisted of 22 scudi to a knight, 16| to a chaplain or servant of arms, 12^ to a deacon, and 7 to a novice, who being liable to a stoppage of 18 tari, received net only öj scudi. The professed members, deriving from the Order an income of more than 35 scudi, did not receive the allowances for clothing, which were deemed inadequate at this period, although they were probably sufficient when first established. 14. The falconry comprised the expense of con¬ veyance and presentation of falcons taken in the ( )9 >) island, and \vhich the Order was accustomed to send annually to the kings of France, Spain, Portugal and Naples, as well as to the viceroy of Sicily. 15. Under the next head are included the salaries and contingent expenses of the offices of the treasury and chancery, and that of the conservatory or deposi¬ tory of the money, as well as the plate, jewels, and other valuables of the Order, an office naturally de¬ pendent on the treasury. 16. Besides the galley-slaves, whose maintenance is included with the expense of the galleys, other slaves were confined in prisons .destined for them, wherein some were employed in making cotton saiL- cloth, while others were occupied out of doors on the land works of the Order. Their food and clothing form the charge under this head. Christian slaves were kept separate from the others ; and in this class were probably included the Maltese convicted criminals. 17. A number of slaves was also purchased an¬ nually to supply the wants df the Order in its galleys and land works. 18. Some of the members of the Order, either by the sinking of capital or the assignment of the re¬ version of the disposeable share of their personal estate, obtained from the treasury life annuities, which averaged 2972 scudi. The remaining 44,878 scudi under ihis head are for interest of borrowed capital. 19. It may be inferred that the charge for the conveyance of letters was so heavy, in consequence of ( 20 ) the property and interests of the Order being greatly dispersed throughout Europe. 20. The silver plate of state was allotted to the service of various branches of the administration, such as the palace, the hospital, the ships and galleys, and the embassies of Rome and Paris.* 21. The sale of duplicate works much reduced the net expense of the library at this period, when it possessed about twenty-five thousand volumes.' In some years, the receipts from this source exceeded the expenditure (the gross amount of which is not shown) as all the books left by such members of the Order as died solvent fell to the library. A capital of ten thousand scudi employed in the massa frumentaria^ or municipal grain concern, at three per cent, with the reversion of which the library had been endowed by the abbé Bruno, auditor to the grandmaster, had not then come into activity. 22. The charge under the head of Castellania is composed of very small honorary allowances, given annually to members of the tribunal so named. • The plate was valued on the 30lh April 1788, as follows— Palace . Hospital Ships...., Galleys. Embassy at Rome ... Embassy at Paris Sciidi 100,770 34,498 12,530 36,236 7,790 14,598 206,422 MS. Liber Conciliorum Status, fol, 163. ( 21 ) 23. In 1769, the Jesuit friars, who formerly oc¬ cupied the college still known by the name of their order, were expelled from the island, the treasury ha¬ ving from that time appropriated the income of that community and defrayed the expenses of the college, which exceeded the receipt ; inasmuch as the treasury, besides directing extensive repairs to he made in the college-mansion, and bearing the pensions of the ex¬ pelled friars, had to meet an increase of charge, occa¬ sioned by the introduction of several foreign profes¬ sors, who were engaged to render the institution inore efficient. At the end of the ten years under notice, the pensioned Jesuits were reduced to nine, at 175 scudi each. The gross expense of the institution is not stated by Ransijat; but if the annual rental of the foundation Gesuiti be added, already stated* at 6762 scudi, it will be found to have amounted to 8,610 scudi. 24. The article entitled workshops and magazines comprises certain expenses incurred in various military and marine manufactures, which could not well be in¬ cluded in particular with articles of ordinary expense. It also covers the wages of the clerks and keepers of magazines, with the repair of those buildings, and the waste in the goods stored in them. 25. A small house bought for the use of the hos-r pital in 1781, costing 1854 scudi, forms the only ar¬ ticle under the title of purchase of immoveable pro¬ perty, the tenth part of which sum is taken as the pro¬ portion for a year, • Page 8. ( 22 ) 26. Im 1095, some nobles of Daophimy united for the relief of sufferers from a kind of leprosy called St Anthonys Jire^ which society in 1218 was erected into a religious order of hospitallers, having a grand¬ master for chief. This order, after many changes in its consti tution, having been left the option between extinction and secularization, or union with another order, accepted the latter alternative, and chose for this purpose the Order of Malta, as the nearest one in affi¬ nity to itself, both institutions having charitable hos¬ pitality for their basis ; and after long negotiations its property was taken possession of in 1777 by the knights of Malta, subject to various life-pensions, charges and conditions. The compliance with these terms, as well as the conventions made with interested partiesto the end of obtaining at a future day the free possession of the An tonine estates, caused a considera¬ ble outlay of money, which during the ten years under notice surpassed the income by 732,947 scudi ; and it was calculated ^that an excess of expenditure would continue with gradual diminution till 1794, reach 120,000 French livres. 452 Sale of state silver plate . . . 36,575 / From abroad.... 674,3771 In convent .... 165,598 J EXPENDITURE Ambassadors and receivers Conventual churches, and the IJrsulines . . Hospitals, foundlings, and alms Marine . Land force Sundry alloivances, salaries and pensions . Slave prisons Conveyance of letters . Interest of debt, and life annuities. ... * 856,752 Scudi, to 1788. See page 22. 795,948 44,027 839,975 70,776 12,445 146,481 429,221 143,264 125,341 48,935 22,064 83,040 ( 27 ) Loss on exchange operations 24,724 Workshops and magazines 11,998 Miscellaneous expenses and services ... 20,153 1,138,442 Excess of Expenditure . . - . . 298,467 But if it be considered that the income was un¬ naturally swelled by an amount of 44,027 scudi, de¬ rived from donations and the sale of property, the ex¬ cess of expenditure will be found increased to 342,494 scudi. Hence this comparison follows with the mean year of the decennial period. Scudi Annual Income—1779 to 1788 (deducting 4532 scudi derived from the sale of property). . 1,310,767 * The same—for the year ending 30th April 1796 795,948 Decrease of Income. . . . 514,819 Annual Expenditure, said ten years . . 1,236,459 t smd single year . . 1,138,442 Decrease in Expenditure . . 98,01? Annual détérioration of means . . . 416,802 From the above statement it is seen that, notwith¬ standing the great diminution of income, economy in the expenditure was effected to less than a fifth part of the loss ; and when it is considered that the reduction • Page 5. t Page 12. ( 28 ) on the marine and land force amounted to 75,000 scudi, and that full as much more, from the prosperous state of finances during the ten years, had been expen¬ ded annually for purposes of future benefit, it will appear that a large increase had taken place generally in the other branches of expense,—a circumstance which must be attributed partly to the obligation which the Order considered itself under of affording every possible relief to the distress brought upon its French members by the loss of their estates, and partly by the interest on the larger loans necessarily raised to carry on the service. In the comparison just given, the income and ex» penditure of the separate local foundations* have not been taken in aid, as the respective amounts may be supposed to have continued without material alte¬ ration. II. " Ricetta Magistrale"or Magisterial Receipts The best information which it has been possible to obtain relative to the amount derived during a con¬ secutive number of years from the branch of revenue accruing to the grandmaster under the title of " Ricetta Magistrale" or Magisterial Receipt, is contained on a half sheet of paper preserved in the land revenue of¬ fice, purporting to be a summary of the receipts under this head during the five years 1792 to 1796, and giving the annual average as follows.— * Pages 8 and 23. ( 29 ) Scudi 1. Segrezia, or landed revenue 86,536 2. Customs 78,131 S. Transit 475 4. Admiralty (ten per cent on prizes) . . . 4,279 5. Conveyance {porta) of slaves , . . • . 2,358 6. Miscellaneous . 4,110 7. Lease of houses . 435 8. Excise on wine (farmed out for 53,500 scudi, of which 28,500 were conceded to the Uni¬ versity of Valletta) . 25,000 201,324 9. Dues on account of the vacant terms of the magisterial commanderies 33,573 234,897 * Excluding the last item, which was derived from property abroad belonging to the Order, 201,324 scudi remain for the local landed property and taxes assigned for the maintenance of the grandmasters establishment, in his capacity of sovereign of Malta and its dependencies. The branch Segrezia comprehends, besides the landed rents, a duty of 3j per cent on the transfer of immoveable property, which was given in farm for the yearly consideration of 8136 scudi. As far as it can be ascertained with reference to the fifth item, the dues on the conveyance of slaves were * A late writer says—" The revenue of the grandmaster was about 35,000/ a year, arising from one commandery in each of the priories, and certain mo¬ nopolies in Malta Martin's Hist, of the Brit. Cohnics—but there is no record of any addition to be made to the above statement of 234,897 scudi, beyond the 6200 scudi referred to in the 13th article of treasury expenditure, page 18. ( 30 ) payable, as well for those introduced after capture as for those sent away when redeemed. I'he whole of the magisterial receipt was admi¬ nistered by an officer styled receiver {ricevitorej^ who appears to have been generally, if not always, selected from the bailiffs of the Order. The receiver rendered accounts of his administra¬ tion to the grandmaster half-yearly. Various of these, in original, for the later periods are in existence, the two latest being for the year ending 30th April 1797. From these accounts it appears that, during that year, the grandmaster returned from his income for the benefit of the inhabitants the following amounts— Scudi Ecclesiastical services, pious works, and elee¬ mosynary donations . i 19,067 Incidental expenses of the Jesuits' college . . 1,660 Pay of the officers, muster-allowances of the men, and incidental charges of the regi¬ ment of Chasseurs . 2,611 Miscellaneous and incidental service .... 1,933 25,271 The expenses of the grandmaster for himself and his household, including his body-guards and state- attendants, appear from the same accounts to have amounted to 138,612 scudi ; and, during the same year, 86,729 scudi were employed in loans or other¬ wise invested. These three sums exceed a years ( 31 ) income ; but a large balance of saving from former years had accumulated. III. Municipal Services. Besides the revenues derived from the public by the grandmaster for his own use or purposes, various taxes were levied in Malta by municipal bodies. To arrive at the correct or even approximate amount of these resources, in the present confused state or defi¬ ciency of public documents, is impossible ; and the defect can only be supplied in most instances by esti¬ mate or conjecture. The following is an attempt to estimate the gross amount of those taxes levied from the public which have not yet come under notice. Scudi Derived by the University of Valletta Part of the duty on wine . . . 28,500 * Duty on tobacco, farmed out for . 4,000 Duty on provisions, farmed out for 5,400 Stamp duty on bread, farmed out for. 2,627 Tax on calesses, about .... 50 40,577 Profit (subject to the expenses of collection) derived by the farmers of the duty on wine, estimated, upon the first receipts after the surrender of Valletta to the Bri¬ tish, at 16,170 t * See page 29. t This certaialy seems a large surplus ; but the charges were heavy for the prevention of contraband, and there does not appear any reason for the proceeds from this tax being increased immediately after thé opening of the gates to the British forces. ( 32 ) Profit (subject as above) derived by the farmers of the three other taxes given on lease by the University of Valletta, estimated sum¬ marily at 2,000 Profit (subject as above) derived by the farmer of the duty on transfer of immoveable property, estimated upon the mean amount of transfers during the years 1833, 1834, and 1835, when landed property was not at a greater value, nor, as is supposed, were transfers made to a larger amount than formerly 5,940 Stamp duty on bread, farmed out by the jurats of Notabile and the jurats of Gozo, esti¬ mated at about ......... l,30O Tax on calesses derived by the jurats of Nota¬ bile, estimated at about 50 Duties levied in aid of charitable institutions, namely. The doganella, or petty custom, on various articles of import, here summarily estimated at 4,000 The notarial duty on maritime insurances, here summarily estimated at . . . 3,000 73,037 Danded property of the universities of Valletta and Notabile, rendered annually about . 9,000 82,037 As to the amount of those dues which in the shape of fees passed into the hands of public officers, such as the individuals employed in the departments of the ports, the quarantine, the police and the tribu¬ nals, or into the fiscal chests for the perquisites of ( 33 ) judges and other court officers, the maintenance of prisoners before trial, and the various services of the courts of law, it will not be attempted here to form an estimate. It is well known that in those times no business with public functionaries was to be accom¬ plished, unless at the expense of a fee, even in the de¬ partments whose establishment appears to have been otherwise provided for by the government ; and the reader of these pages, by referring back to the detail of those branches of expenditure which were severally discharged out of the funds of the Order and out of the grandmaster s personal income, will readily per¬ ceive how many services remained tindefrayed, and may form'his own conclusions accordingly. The three universities * (not of literature) had scarcely the means of discharging any other public service than the police of the markets and the celebration of some popular festivals. The university of Valletta, the main object of which institution was the supply of foreign corn to the inhabitants under a system of complete monopoly, could not latterly have closed its accounts in a state of solvency, and the concern could only proceed by means of aid from the grand¬ master in a portion of the excise on wine, and from the public, indirectly, in the price of bread. "What this aid may have amounted to may be inferred from the state of accounts, taken from the balance-sheet of the establishment struck for the 4th Septem- * Those of Valkna, Notabile and Gozo. ( 34 ) ber 1800, the day of the capitulation to the British forces. Scudi Debts of the institution 3,594,900 EfFects and credits 2,614,802 Deficiency of capital . . . 980,098 which may be taken for the state of the account in the time of the Order, added to about 250,000 scudi, here summarily estimated for irrecoverable arrears included among the credits, for the period anterior to the arri¬ val of the French, * making in the whole a capital de¬ ficient or ineffective to the amount of 1,230,098 scudi. This deficiency of means necessarily increased the loans raised, and consequently the interest to be paid upon them, by Scudi 233,047 at 6 per cent 13,983 997,051 at 3 per cent f 29,911 Annual charge . "43,894 which must be considered as an indirect tax upon bread, for the aid of 28,500 scudi from the excise on wine is not thought more than enough to cover the loss of interest on idle capital included among the credits, but not deemed irrecoverable. The following summary of taxation is given, from what has heretofore been stated with reference * The value of the supplies to the French garrison during the blockade, amounting to 1,203,660 scudi, is of course not written off in the formation of this statement, which is intended to serve for the anterior period, f Part of the principal fund, or Mas$a Frumentaria. ( 35 ) to the 2nd and 3rd principal branches of income, under the titles of Magisterial Receipt and Municipal Services. Scudi Transfer duty on immoveable property . . . 14,076 Customs 78,131 Transit 475 Admiralty 4,279 Conveyance of slaves 2,358 Excise on wine 69,670 Duty on tobacco . . . T Duty on provisions. , . I ..... . 15,327 Stamp duty on bread . . J Tax on calesscs 100 Petty customs 4,000 Duty on maritime insurances 3,000 Indirect tax on bread through the corn monopoly 43,894 235,310 Fees collected by the officers of the ports, quarantine, tribunals and elsewhere. . . estl^at^ The above summary, being limited to local taxa¬ tion, excludes the rents of property, the miscellaneous dues, and the grandmaster's receipts from the foreign possessions of the Order. All the documents and re¬ cords for the magisterial and municipal branches of income are very obscure and defective. This expla^ nation of them has therefore been much limited, and it is probable that some taxes have been omitted. ( 37 ) SECOND PART.—DEDUCTIONS FROM THE FOREGOING STATEMENT OF FACTS. Various statements have, been made with respect to the amount of money expended in Malta by the Order of St John of Jerusalem, before the loss of its French estates. Of two recent writers on Malta, one* has stated the total value of rental accruing to the Or¬ der from its estates at £ 368,982 sterling, subjoining that its annual expenditure in the island was at least £400,000> and the other-f- has asserted that the whole of the Orders foreign revenues, amounting annually to five millions of Maltese scudi, was laid out in pub¬ lic works and otherwise J to the advantage of the country. It must thence be evident that neither of these writers has reckoned upon any part of the rents having remained to be spent within the several priories. In justice to these gentlemen, it must however be acknowledged that they may have been guided by of¬ ficial statements to the same eflPect ; for, in the First Report of the Commissioners of Colonial Inquiry, 8th December 1830, it is asserted that, in addition to the local revenues of the island, the Order expended no • Mr Martin, in his History of the British Colonies. Barone Azopardi—Presa di Malta e Goto dalla Repuhblica Frnncese. Î The word " otherwise" is added in the translation, to reader the Au* thor's meaning clear in so brief a quolaiion. ( 38 ) less a sum than £ 400,000 annually, derived from its estates in foreign countries. As statements like these have a tendency to give an impression of the hnancial prosperity of Malta under the former government, not borne out by the facts adduced in the first part of this Memoir, an at¬ tempt will here be made, by an analysis of some of those facts aided by information obtained from au¬ thentic sources, to exhibit the subject in that point of view which may enable the reader to form his own conclusions, in regard to the real degree of benefit which Malta may have enjoyed from the foreign pecu¬ niary resources of the Order. That such benefit was very considerable there is no intention to contest ; nor is there a desire to detract in any wise from the high merit to which the Order is unquestionably entitled in the remembrance of the Maltese, for the position to which their country was advanced under its dominion. In estimating the amount of that benefit, two sources are to be considered : one, the funds accruing to the Order as a body ; the other, the personal in¬ comes of the members composing the Order. Beginning with the expenditure from the first- mentioned source, it has already been shown, * from Ransijat's decennial statement, that, during the ten years ending 30th April 1788, it averaged the annual rate of 1,236,459 scudi. It is to be regretted that he has not given in the same manner as for the receipt, • Page 12. ( 39 ) the proportion of expense which took place abroad distinct from the sum spent in convent. It therefore only remains in this place to deduct those portions which must obviously have been laid out abroad, lea¬ ving any farther amount to conjecture. They consist of 8. Pensions ( part of ) see page 14. . . . 10,931 9. Nunneries ( part of ) see page 14 . . . 1,026 19. Conveyance of letters 20,396 26. Outlay on the Antonine property . . . 73,295 27» Casual expenses ( except the item of 233 scudi, see page 23 ) 21,815 Among other articles, particularly N° 10, 11 and 24 (namely, the marine, the land force and the workshops) it is certain that many of the stores were obtained from abroad. In the MS. volume of Minutes of » the Council, it is stated that there remained abroad on the 30th April 1788 materials to the value of 92,783 scudi. Hence it may be inferred that the annual supply from abroad was at least equal to those -- remains, which one with another could scarcely have been left more than a year in the ports of their purchase. Say then . 92,783 Art. 1. Ambassadors '2. Receivers . Scudi 38,026 66,433 231,922 324,705 Deducting this amount from the total of 1,236,459 scudi, there remains at the highest ( since the other articles may be ( 40 ) presumed to include some money spent out of convent ) for the expenditure de¬ frayed within these islands by the Order as a public body the net sum of. . . , 911,754 But as a portion of the Order's income con¬ sisted of rents and other receipts in con¬ vent, it is deducted as not forming part of funds coming from abroad, amounting, as already stated,* to 86,501 leaving . . . 825,253 The transactions of the separate local founda¬ tions have not been taken in aid of the foregoing statement, as it may be presumed that the expenditure from the same fund was also generally local. The other source of local expenditure from fo¬ reign funds consisted of the incomes of those mem¬ bers of the Order who in particular happened to be resident in convent, and which for the members in general were chiefly derived from the manors be¬ longing to the Order, under the general title of com- manderies. -j- • Page 5. + " Under the name or title of commanderie« are included the prioriçs, the castellany of Emposta, the bailivricks, the farms, the portions the houses, the possessions, and all other kinds of property of our Order." CWice rfeW Ordiwe, 1782, p. 329. Priories, however, also signify provinces of the Order into which the tongues were divided : therefore, whenever the term " priory " may here come to be used in its acceptation for a single comman- dery, as the one allotted to the grand-prior of each province or priory, it will be termed " grand-priory."^ ( 41 ) At the general chapter of the Order held in 1776, the committee of sixteen fixed the amount of respon- sions on these estates collectively at 500,000 scudi, payable in due proportion by the several tongues, and at the same time established the shares attaching to each, leaving the rates of some few portions of pro¬ perty unsettled. But as the French estates were rated together at 234,400 scudi, it follows arithmetically that the shares payable by the other tongues were understood to amount to 265,600 scudi ; and as the interest of every tongue was represented in the committee, it may be presumed tbat the calculation of the due proportion for each was done to a great nicety. In establishing the rates, the committee of six¬ teen was provided with a statement or roll of the value of rental yielded by each estate, in the money of the country where the property was situated. It is diffi¬ cult at the present time to affix with confidence the true value to several of the many species of currency introduced into this document ; but it happens that the whole of the French rental is therein valued in livres tournois, amounting to 3,848,210 *—three of which -f- ( forming the French crown ) were at the • Boisgclin says " The total revenue of all these possessions in France at the time the Order was abolished amounted to 4,760,753 French livres." This, if correct, is a large increase in the space of sixteen years. •h Great French EncyclopseJia—Edit, of 1771, Art. " Change." G ( 42 ) time worth 29^ pence sterling, making £ 157,670 Then, if such was the value of the French rental, that of the other priories, in the proportion of 265,600 to 234,400, calculates to 178,656 Total value of annual rental. . £ 336,326 Within the last few years, for some particular object, the different currencies composing this rent- roll have been cast into Maltese currency, giving a total of 3,389,862 scudi. It would appear that one of the writers * on Malta already alluded to has made use of the same document, with its totals so computed into Maltese money ; it being taken for granted that he has con¬ verted the scudi into sterling at the rate of two shillings each, and that he has erroneously stated the Ara- gonese commanderies at ¿£61,517 instead of ¿£31,517, this being the only disagreement in amount. It may be here remarked that his classification of the tongues is wrong in various instances, and that the Anglo-Ba- • Mr Martin, in his History of the British Colonies.—It would be unfair towards this gentleman not to take the opportunity of saying that there are many inaccuracies in his work, which might he corrected in a future edition. Two instances are here pointed out to justify the remark, namely, the heights above t^ level of the sea, and the range of the thermometer ; the hills having been swelled into mountains, and the cold reduced to that of an ordinary En- glish winter. These inaccuracies appear to have arisen from an implicit re¬ liance on the statements of previous writers. t It would seem from Mr Eton's work that the silver scudo in the time of the Order was worth nearly two shillings sterling, that is to say 1 shilling. ( 43 ) varian tongue (which he consolidates with that of Germany) did not exist at the time the rent-roll was formed. * The following is the correct summary of this document, taking the recent reductions into Mal¬ tese currency for granted. Tongues. Number of Value of annual Grand Priories other Comman- deries rental in Maltése Scudi 1. Provence 2 84 597,612 2. Auvergne 1 53 220,264 3. France 3 106 785,545 4. Italy 7 185 602,067 5. Aragon 3 72 ^ 315,180 6. England (null) f 7. Germany 2 52 313,201 8. Castile and Portugal. . . 2 76 555,993 20 628 3,389,862 * The confirmation of this statement is dated 2Dd January 1776. The Bavarian estates were incorporated in 1782. f The English tongue comprised two priories, England and Ireland, which were suppressed by Henry VIII, in 1540. They had become greatly en¬ riched by the incorporation of the manors belonging to the Templars. The principal house of the English priory, situated in a suburb of London, whose grand-prior sat in parliament as the first baron of England, derived a yearly rental of ^£2385 12$ 8 the greater affluence of strangers to the place, under the extended connexions and superior protection now enjoyed through British power and influence. The last assumption may indeed admit of dispute, as it is not deducible from data given in the foregoing pages. In whatever light it may be viewed, it will remain with the reader to form his own conclusion in regard to the extent to which the island may have ob¬ tained compensation, since it has been annexed to the British empire, for loss of the benefit which it de¬ rived from the incomes of the resident knights. It is well known however, that of late years Bri¬ tish squadrons have continued at anchor in this port during many successive months. The money laid out in the place by the officers and seamen, and expended in the supply of fresh provisions, is likely to amount at such times for each ship of the line to between £ 1000 and £2000 a month, exclusive of the charge for repairs and the supply of stores. * But, whatever may have been the effect, to contest the superior protection enjoyed under the present ruling power, can scarcely enter the imagi¬ nation of one accustomed to judge from the evidence of his senses. Let him refer to a map of the island, and he will perceive the population huddled together • In saying (in page 55) that, for the lowest year the expenditure of the United Kingdom in these islands has exceeded by about 6fty per cent the corresponding public expense of the Order," it should have been added that of late years it has been more than double that expense, in consequence of the presence of a squadron. I ( S8 ) within from half to two thirds of its surface, and ( where not bounded by precipitous heights or rug¬ ged shores ) shut in by lines or works of defence, such as those at Marsascirocco, St Julian's, Nasciar and elsewhere, works now become useless, although they still continue to bound the generally inhabited part of the island, through the force of habit and the situation of the parish churches. This concentration was caused by the insecurity of the people. In the days of the Order, no inhabitant trusted himself to sleep on the coast unsecured by walls of defence, as the solitary mansions of Spinola and Selmun, buUt in those times of sufficient strength to repel a sudden attack of cor¬ sairs, fully attest ; but, under British protection, the marine villages of St Julian's and Sliema have sprung up, where the inhabitants enjoy the sea-breeze without dread of being dragged from their beds into slavery. The truth is, that, without the protection of a great maritime power, Malta must be constantly ex¬ posed to aggressions, which can only cease or become mitigated in proportion as they reduce her to poverty and leave her an object of no temptation. The island is naturally barren, but by the exertions of an indus¬ trious population aided by a genial climate it has been rendered highly productive, through the adequate pro¬ tection enjoyed during the last three centuries. That it was flourishing under the Phoenicians, Greeks, Car¬ thaginians and Romans, the monumental remains would prove, if the fact were not evident from the maritime power of those nations combined with its ( 59 ) favorable position ; but dxiring the middle ages, under the precarious sway of the Arabs, Normans and Sicilians, the island fell to decay, and had not reco¬ vered in 1530, when it was given over by Charles V to the knights, who found the place in a state of great destitution. This fact appears from the report of the commissioners who on that occasion were deputed by the knights to visit Malta. Among other remarks they observed ; " The island is continually exposed to " the rapacity and devastation of infidel corsairs, who, " without any dread of the castle, freely enter both " ports, and very often reduce to slavery a great num- " her of poor Maltese." The population has been es¬ timated* to have consisted at this time of about 25,000 souls in both islands, and to have increased to about 100,000 during the following 268 years of occupation by the Order. This advancement in population, and consequently in wealth, could not have proceeded, had it not been guarded by the mari¬ time power of the knights, furnished as it was by the catholic, and respected by the protestant states of Europe. Previously to their sway the two principal harbours seem, by the extract just given, to have facilitated invasion rather than alForded defence, and an inner cove was selected for the sea-port ; but the knights transferred their main position to the neglected site on which Valletta now stands between the two ports, which in time became no longer disproportioned * Raoaijut Journal du Siige et Blocus de Malte, page 294. ( 60 ) to the extent of her commerce and public establish¬ ments. Nevertheless, the protection of the Order, supe - rior as it was to any thing previously enjoyed by the Maltese, was not of a nature, through its continued course of warfare with piratical states, to advance them far as a maritime people. Notwithstanding the ad¬ vantageous position of the island, in the channel divi¬ ding the eastern from the western portion of the Me¬ diterranean, insecurity against depredators at sea ori¬ ginally forced the Maltese to become a rustic rather than a maritime people. It is remarkable, even at the present day, how much the rural prevails over the ma¬ ritime in the features of the place ; and equally so that the Maltese should not compete, with the success that might be expected, with others engaged in the carrying trade of the Mediterranean, while they enjoy a pro¬ tection more efficient both at sea and on shore than history records. Under the knights, the people felt secure, considered as a single body, like a garrison confidently sustaining a siege, whose killed, wounded and captured are not of sufficient number to effect a marked impression upon the general features of the place ; but under the superior maritime power of Great Britain, that security is felt by each individual in his own person. That there is still much room for improvement in the condition of the lower classes here, and great distress prevailing among them is too evident ; but whatever may now be the extent of misery, it may be ( 61 ) confidently affirmed to be less than it was in the time of the knights, if we merely consider the greater pro¬ portion of wheaten bread at present consumed within both islands. During the last years of the Order, the annual consumption of foreign wheat was about 43,000 salms or quarters by 100,000 inhabitants ; at present it averages about 57,000 among 115,000 souls ; giving for each individual 3.96 bushels now, against 3.44 formerly, exclusive of the consumption from the native harvest, which cannot be less at the present day. * As regards their future welfare let us hope that, as the Maltese are an industrious people, who for honesty, sobriety and other excellent qualities will bear a comparison with any nation upon earth, means may be devised for mitigating the distress which many of them continue to suffer through poverty. The cha¬ ritable disposition of the wealthier classes of Maltese is too well known to require being pointed out ; but it may be remarked that an extensive field still remains open to their benevolent exertion, by their uniting for the formation of some well concerted plan adapted * Raasijat, in bis Journal of the Si«ge of Malt», page 110, says that the Unirersity was exclusiTely charged with the proWsion of wheat from abroad for the consumption of these islands, which averaged annually 43,239 salms, be¬ sides the importations for account of the Order. The average supply during the ten years ending with 1834, not including for the army and navy, and de¬ ducting about loOO salms for the prisons and charitable institutions to place the comparison on a footing of equality with regard to the Order, is about 57,000 salms. In consequence of the greater demand for cotton formerly, the Dative crop of wheat is supposed to he larger now than in the days of the Order, a circumitancc which enhancci the comparison in favor of present times. ( 62 ) to improve permanently the condition of the lower orders of their fellow-countrymen. The researches in preparing this Memoir have been too limited to admit of its being-stated, or even surmised, whether any aids may ever have been af¬ forded out of the finances of the Order to the muni¬ cipal establishments of Malta : therefore only one side of the comparison can be given on this point. From a statement * which the writer has per¬ mission to make public from the documents of his office, it is seen that between September 1800 and December 1829 the civil services of these islands were supplied out of the revenues of the United King¬ dom with no less an aid than the net amount of :£ 668,666 Ts. 2d. sterling. This capital has been consumed in the re-esta¬ blishment of the municipal grain institution, in the sale of wheat to the public at moderate prices during times of dearth, -J- in the construction of granaries. * See the Appendix. f How opposite to this course is the one recommended by the late Mr Eton in his work on Malta, who provides for the maintenance of 5,000 British troops out of a profit or taxation on the food of the Maltese people, thus— " Revenue of the Università from wheat, wine, oil and meat, may be calcu* lated communibta annis at JÊ 240,000. " At a time when the system of the grain department is coming into notice, it may not be ill-timed, as Mr Eton's work is scarce, to quote his opinion on the subject. *' Nothing excites the people to revolt, sooner than scarcity or badness of " provisions. We see in Constantinople frequent instances of this truth, and " the vizier who is negligent in this respect, certainly loses his head or his office. " This mode of taxation " (through the monopoly of corn) *' the British " government may continue ; and, without burihening the people, by meant ( 63 ) in the liberation of Maltese from slavery in the bagnio at Constantinople, in a fruitless attempt to extend by means of well-boats the range of the fisheries, in the formation of public gardens at Floriana and the casais for the purpose of extending horticultural improve¬ ment, in charitable dispensations to the inhabitants during the plague of 1813 and 1814, in the withdrawal of à copper coinage of mere conventional value intro- " of better modes of supply, may carry this system much farther than the " grandmasters bad in their power todo. " Much has been said about a maximum. In France wc hare seen the " bad effects produced by it, though if there were no other reasons against it " no inference could be drawn from what happened there ; but it is not to my « present purpose to argue the question upon general principles. 1 bare only " to show what is the practice in Malta, and that experience bas confirmed its " very great utility, whether this practice he, or he not, what is commonly " meant by a maximum. " While the price of corn, as has been already said, varied, great incon- " venienre was felt by the common labouring people. If the price of prori- " sions fell, they wurked less, or they fed better, or they drank more wine. " The general effect was that they became idle and dissipated. When the " price rose, they could not suddenly increase their industry, or adopt better " modes of economy : great misery and discontent ensued. When the prices " became stationary, they could proportion their means of earning and their " mode of living to their expenses, which they could exactly ascertain. And it " was found, that moderately high prices encouraged industry by perpetuating " a habit of assiduity, first called into action by necessity. Too low prices " produced the opposite effect. " Therefore when wheat was purchased dear, as in some years of scarcity, [ which ] with the confined means the Ui iversità possessed abroad, was [ sometimes ] the case, it was always sold at the same price to the people in " Malta: and the Università sustained often very heavy losses, which were " made up by years of plenty. " For some years to come I believe 72 shillings a quarter, or 36 scudi the " salm, will be a price that may be maintained ; or even 40 scudi for wheat of " the very best quality." Materials for a l/ùtory tf Malta, ( 64 ) duced by the Order, and in supplying the deficiency of means in other branches of civil service. These remarks conclude the comparison between the expenditure of the Order and that of tlie United "Kingdom, as defrayed in Malta ; and it would be here the place to introduce a similar comparison with refe¬ rence to the services borne by the revenues and taxa¬ tion of these islands at the respective epochs ; but unfortunately the state of accounts for the mimicipal branches of the former time is so obscure, and the amount of direct fees taken by public functionaries so difficult to estimate, that to attempt any methodical comparison of the kind must be futile ; besides which no trace has been obtained of many expenses which must certainly have been incurred. As one example, the repair of the roads in the country may be men¬ tioned, to meet which no more has been ascertained than about 50 scudi in a tax on calesses. * This confusion, or rather want of a general system, continued under the English government until 1808, when a degree of method first appears in the accounts, which (with an interruption occasioned by the plague) went on improving until October 1814. In that month, the foundation of the present system of depart¬ mental accountability was laid ; and in 1824, the in¬ structions of His Majesty's treasury having placed a seal upon the arrangement, a marked improvement in the order of the accounts is to be found in those for the subsequent years. • Page 32. ( 65 ) Nevertheless, although a regular comparison cannot be undertaken, some notice of the civil fi¬ nances of Malta under the British government may be thought desirable ; and a concise view of them for late years, derived from official documents, is therefore here ( with permission ) offered. During the 13 years, 1815 to 1827, the gross revenue amounted to £1,325,850,* which, allowing for drawbacks and for some receipts not strictly in¬ cludable as current income, may be considered to have averaged net about £100,000 a year. The five years following (1828 to 1832) will not alter the general view of the mean annual income ; the net amount for the last of which years is com¬ posed as follows. Customs and port dues 10,511 Excise on wine and spirits 14,485 Grain department 35,346 Quarantine 7,762 Chief secretary's and dependent offices . 1,747 Land rents and taxes 27,102 Judicial departments 3,506 Interest of capital 171 Incidental 472 £ 101,102 For some time previously to 1832, the attention of the government was given to a consideration of • Printed Official Returns, Malta 1328. K ( 66 ) the tariffs of duties, with a view to abolish or reduce some taxes, to cömmute others, and to consolidate distinct rates collected upon the same article by diffe¬ rent offices. A memorandum which the writer finds among his papers, drawn up in the year 1831, calls to his recollection the motives which influenced the govern¬ ment in the re-modelling of the tariffs from the end of the year 1832. 1. It was considered that the statistical circum¬ stances of the islands were of a peculiar description, not to be viewed in relation to those of other coun¬ tries, most of which either possess the means of sub¬ sistence within themselves, or have had their popu-^ lation extended beyond such resources, by the natural operation of commerce to a degree compensating the deficiency of produce. Here however the case was otherwise, the excess of population being much greater than the commercial position would account for, it having been caused by an extraordinary poli¬ tical arrangement * prevailing through centuries, but which has now altogether ceased. Within these islands, upon a surface of a hun¬ dred square miles, with a soil naturally barren, 120,000-f- souls are to be fed ; and for two-thirds of * Namely, the destination of Malta for the conventual residence of the knights of St John of Jerusalem. f This number includes the troops and foreigners. The 115,000 souls referred to in page (U, are the native population exclusive of the Msltese regi¬ ment, as taken from the census of October 1828. ( 67 ) their food they are dependent upon foreign supplies. It is therefore evident that the first care of the go¬ vernment must he to extend the intercourse with foreign countries, in order to aid the inhabitants in procuring those means of subsistence which are denied by their soil, but are offered by the favorable geogra¬ phical position of their island. 2. A great discouragement to vessels from taking pratique here on their passage westward, existed in the heavy rate of quarantine charges on shipping and merchandise, aggravated by the double rate of dues exacted in all cases for vessels coming from Greece and the Turkish dominions. The establishment of quarantine being for the safety of the people, the expense of it should be charged upon them rather than upon the trade ; * and the inhabitants would suffer less from a taxation for the support of quaran¬ tine, than from the loss in the means of livelihood which such dues might occasion by diminishing foreign intercourse. 3. The port dues were collected under six distinct heads, namely, anchorage and lighthouse, water, pilo¬ tage, hospital, ballast, and bill of health ; and it so happened, as the consequence of a former special • It is however a question rallier of policy than of justice, whether the Maltese should hear the charge of quarantine for the convenience of Others ; and indeed whether, in justice, they can be expected, if it would even be their policy, to provide for the expense.of depurating goods on their passage from the Levant to ports of Great Britain, a charge which may be commensurate with the resources of the mother country, but scarcely with those of the colony. ( 68 ) arrangement, * that the hospital due fell exelusiveljr on British shipping not belonging to the island ; for the Maltese vessels were not deemed liable to it, and foreign ships paid specially for their seamen sent to the hospital, a charge by no means to be compared with the due to which the British vessels were subject. To remove both this grievance and the inconvenience suffered by the multiplicity of calculations, it was proposed to consolidate the dues into a simple rate on tonnage, -f- 4. It was also thought desirable to favor the Mal¬ tese speronaras and other small vessels, which give a large occupation of hands in proportion to tonnage, by exempting them from all port dues beyond an insigni ficant fee of clearance, and likewise to encourage ship¬ building, by the exemption of new vessels from the dues for a given space of time ; and it appeared advisa¬ ble that certain petty operations, such as the taking on board or landing a passenger with or without baggage, the adjustment of papers, or the taking in a supply of water, should not of themselves involve a vessel in the payment of dues when otherwise not subject to them. By the regulations then in force, officers were impeded in their endeavours to join their regiments, and the * Namely, the establishment by the British merchants of an hospital for the seamen of British mercantile vessels, which was closed in 1822. + Mr Maculloch, in his Commercial Dictionary, article Malta, p. 781, gives both the repealed six articles of port dues, and the substituted tonnage due as co-existing. This shows how guarded authors ought to be in accepting private information as a source for statistical compilation. ( 69 ) communication of intelligence from the surrounding countries, which might be of great importance in a political as well as commercial point of view, was prevented, with a loss instead of gain to the revenue. 5. At this time a duty of three per cent existed on the transfer of shipping, and another of three and a third per cent on the transfer of immoveable property ; besides a small due of ten grains in the hundred scudi on maritime insurances. The first and last-mentioned of these taxes seemed to demand repeal altogether, and the other to require being reduced to two per cent, as the original rate appeared onerous in itself, though only contingently pressing on the agricultural interests. 6. In regard to the tariffs of import, it was consi¬ dered that the trade having been relieved since 1824 from any duty on the transit of merchandise, where the parties were willing to bond their goods in the warehouses of government, the only source of taxation on articles of import remained in the internal con¬ sumption of the place for the personal necessities and luxuries of the inhabitants, or for their manufactures. To tax heavily the latter ought to be out of all question. The fairest branch is no doubt the luxu¬ ries ; but let it be considered how far the attempt to derive any material amount of income from them, so as to admit of the other branches being relieved, would be available or expedient. Setting aside the question of manufactured goods, to be separately considered, it may be remarked that here the consu- ( 70 ) mers of foreign luxuries compared with the mass of population limited. The distinction in the ordinary food of the higher and middling classes, over that of the people who earn or obtain a precarious livelihood, consists in finer bread, more animal food, better wine, and a greater use of sugar, coffee, spices and other condiments. The best illustration of the proportion is the qualities of wine imported, none being made in the place. In 1830 Pipes Malaga, Lisbon, Port, Sherry, and Madeira 104 1 Wine in bottles, equal to about .... 52 / Common wine 17,568 If the former number be made up to 250, it will more than cover the better quality of Marsala included with the common wine, as well as any quantity of superior French wine which might have chanced to come in cask ; so that the consumers of luxuries were then in the proportion of about 250 to 17,000, or 1 in 69, * consisting chiefly of the officers of the army and navy, the British merchants and other resi¬ dents, and gentry on their travels sojourning in the inns. All these classes will bear a moderate degree of extraordinary taxation ; but as the total amount at the highest possible rate would be small, care should • In 1834—Duty collected on wine, exceeding the value of 15 the pipe of 11 barrels, at 8 shillings the barrel £202 16 10 below that value Cwhich includes all Marsala wine) at Is. Sd. the barrel 13,512 13 7 ( 71 ) be taken to restrain the tax within that limit where its end would not be defeated by contraband, or neu¬ tralized by the expense of an establishment to prevent illicit traffic. If a heavy duty were imposed on arti¬ cles of small bulk compared with value, there would be no other way of preventing contraband than by subjecting individuals coming on shore to a personal search, so very limited is the consumption of such articles in Malta. It must be admitted that there is scarcely a fairer object of taxation than some foreign superfluities in which the wealthier classes indulge, such as articles of fashion, luxury and furniture ; but local causes render it inexpedient that any increase of revenue should be looked for from this source. The shopkeepers depend in a great measure upon the passing strangers who buy single articles on their way to other coun¬ tries. If a heavy duty were imposed upon the interior consumption of such goods, the dealers could not afford to expose them in shops at prices sufficiently low to tempt strangers to acquire them as bargains, and thus the retail transit trade in foreign manufac¬ tures would be lost to the island ; for if the articles were retailed from the bonding warehouses, the trouble occasioned to the purchaser for the security of the revenue would seldom be compensated to him by the saving in price. Hence it "would seem that the only sources of taxation on the importation of merchandise, from which a competent amount of income can in any way ( 72 ) be derived here, are articles of bulk of a general con¬ sumption ; but a great difficulty attends the selection of goods of even this class. The manufacture of cigars gives employment to numbers of the inhabi¬ tants, particularly females, inasmuch as the cheapness of the article, from the low duty here and heavy taxes elsewhere on tobacco, is a great inducement to the crews and passengers touching at this port to provide themselves with as large a stock of cigars as they can manage to consume on their voyage, or dispose of abroad without payment of duty. Tobacco therefore cannot be highly taxed without throwing many poor people out of employ : and mercantile objections, whatever they may be, have been started against any increase in the duty on sugar and some other articles of colonial produce. In rating any articles of general consumption against which no objection may exist, the poorer classes ought to be considered in every possible case ; but it should be borne in mind that taxation can only in the end fall upon property, and that it is better for the poor to receive employment during six days of the week, their food being subject to a moderate impost, than to lose one day of such employment with their provisions untaxed. Besides, demand for labour must always enhance its value ; and the best way to promote occupation and industry in Malta is by giving every possible facility to commercial operations, an end that would be defeated by the transfer of any burthen from the consumption to the trade. ( 73 ) The consideration of these circumstances, the desire of facilitating by a consolidation of rates mer¬ cantile business in the payment of duties, the unfitness of Egyptian wheat to serve any longer as a standard to regulate the grain duties (owing to the export of corn from Egypt having discontinued), the desire of reducing expense to the trade in the bonding of corn, and farther views for the encouragement of vessels navigating under the British flag, are the motives which (as the writer believes) have governed the ma¬ terial alterations made in various of the tariffs of this colony since the end of the year 1832, in so far as it may have been deemed expedient to relinquish any portion of the public income. The net * annual income of the two succeeding years is as follows— 1833 1834 Customs and tonnage dues . . . . 11,283 £ 13,324 Excise on wine and spirits .... 16,107 16,751 Grain department 37,314 37,898 Quarantine 4,«12 3,718 Chief secretary's and dependent offices 1,954 1,965 Land rents and taxes . 25,827 26,571 Judicial departments 3,363 3,306 Interest of capital . . . . .. . t 376 376 Incidental 1,274 132 £ 101,710 £ 104,041 * Namely, after deducting returns, t In 1833 the balance of the interest account happened to be on the side of expenditure ; the net amount for the two years has therefore been equally divi¬ ded in the above statement. L ( 74 ) For the detail of measures adopted since 1832, a reference may be made to the public enactments, by which it will be seen that in 1835 farther reductions in the taxes were thought advisable. Accordingly, in the spring of that year, import duty was entirely re¬ moved from about sixty of the enumerated articles besides all those not specifically mentioned in the tariíF of customs, the quarantine dues were materially diminished, the taxes on licences to keep carts and on many of those for keeping shops in the country were repealed, and the dues receivable from foreigners on permits of residence, with the fee on personal bills of health, were much reduced in rate. The net revenue of the year 1835^ which was governed by successive tariffs in regard to the taxes just noticed, was as follows— Customs and tonnage dues consolidating the Excise on wine and spirits J Grain department Quarantine Chief secretary's and dependent offices. . 1,945 Land rents and taxes Judicial departments Interest of capital 787 Incidental £ 95,558 Such being the receipts of the revenue for last year, a brief statement of the expenditure out of those ( 75 ) funds ¡s here given, wherein the disbursements of the agent in London are embodied with those of the co¬ lonial treasury— Expenditure of the Year 1835. Governor's establishment ( including that of the Lieutenant Governor of Gozo ). . £ 6,742 Chief secretary's and dependent offices. . . 5,626 Treasurer's office J,8I3 Audit office 861 Customs 1,624 Quarantine 5,313 «I Marine police 4,074 Land rents and taxes 2,643 Public works and repairs . . . . . . . 9,315 Judicial departments 15,002 Majrkets 752 Grain department {branch of collection) . . 1,544 Charitable institutions 15,098 University and lyceuni 1,008 Government library 239 Pensions—civil and military 10,148 Burthens 3,592 Commission for revising the laws of Malta ( including arrears ) 964 Unclassed services 281 Colonial agent-general in London . . . . 225 £ 86,864 This sum, deducted from the income of £ 95,558, leaves a surplus of £8694; hut £2210 of the expen¬ diture having been defrayed out of the surplus of previous years, in works for the improvement of the lazaretto and the great harbour, and the remittance to ( 76 ) the agent in London having been £ 180 short of his disbursenients, the declared available surplus for the year was £11,084—out of which sum £ 11,000 were paid into the military chest on account of the Maltese regiment. As a more extended and analytical view of the revenues collected under existing tariffs, or otherwise at present derived by the colonial treasury, may he desirable, the following statement is offered for the year ending on the 24th June last, which cannot have been much if at all affected by the rates of former tariffs. A Statement * of the Income of Malta and Gozo for the year ended '¡¿Ath June 1836. I. Maritime Duties and Dues, Import duties ( the payment of which is avoided when the goods are re-exported after having been lodged in the bonding warehouses of go¬ vernment) on Wheat and other kinds of bread-corn, whether in grain or manufactured, £33,680 gross, £565 returned 33,115 Wine and spirits 16,502 gross, £20 returned . . 16,482 * In this snd previous statements, the fractions of a pound sterling have heen got rid of, by either omission or being made up to that integer. ( 77 ) 5,413 '2,956 —— 57,960 Tonnage dues on shipping, including coun¬ tervailing duties 3,225 Fees of the Customs. ...... 197 Grain department. ... 1 Chief secretary's office on maritime papers . . . 544 ^ 742 Postage of ship-letters inwards, £ 592 grofs, £9\ returned, £85 charges abroad. 416 3662,349 II. Interior Taxes, Duties and Dues. Transfer duty on immoveable property, £ 902 gross, £ 67 returned 835 Duty on sales by public auction .... 133 Fees on miscellaneous licences .... 1,998 Fees of the chief secretary's office on civil documents 68 Fees on stamping weights and measures . 17 Fees on medical diplomas and patents . . 17 3,068 III. Judicial Dues. Fees of the Superior courts of law ; I ^ ^ . 2,009 Other goods, £6,419 gross, £ 1006 returned . Additional on certain articles of bulk, when imported (under circumstances not excepted) by foreign ves¬ sels, namely, on Grain and its produce 1,571 • Other merchandise . 1,385 ( 78 ) Inferior courts and the respective branches of police 810 Chief secretary's office, from the pub¬ lic registry of contracts .... 106 2,925 IV. Quarantine Dues—on Shipping 1>637 Effects 1,135 Persons 264 Documents 140 3,176 Totae from Taxation. . . . a671,518 V. Landed Rents. Rent of buildings and lands on temporary lease * 23,432 Perpetual and redeemable annuities. . . 564 Unclassed rents and annuities of an old date 95 Miscellaneous dues and fees 77 Store-rent of imported goods lodged in bond in the Warehouses of the customs 388 Granaries 79 Powder magazine. ... 59 526 24,694 VI. Miscellaneous and Casual. Printing work done for individuals and sale of publications 262 Sale of and advertisements in the Malta Government Gazette 364 Judicial fines and forfeitures of every des¬ cription t . 250 * Subject to permanent burthens and the expense ol repairs, t Subject to the shares of informers. C 79 ) Sale of waste ground 24 Occasional reimbursement for patients and inmates of the charitable institutions . o 94 4 32 Money restored at confession Sale of unserviceable stores Interest of capital advanced for the grain concern, £ 1403, deducting £ 626 paid for interest of borrowed capital. . . . 777 1.807 TOTAL . ¿698,019 A few remarks may here be oflfered in place of a regular comparison, against which it has already been stated that many difficulties concur, between the taxes embraced by the foregoing statement and those levied during the last years of the grandmasters. No direct tax existed at that period upon grain, which was imported through a monopoly administered by an establishment called the University of Valletta ; but tbe selling price of wheat to the inhabitants having been pertinaciously retained at the very low rate of 24 scudi the quarter, during many years ending in 1793, oceasioned a deficiency of funds, which was made good by money borrowed beyond the value of the stock of corn reserved in the granaries. The in¬ terest of this excess of capital naturally fell upon the cost of bread in subsequent years, when the retailing price of wheat was raised to 29 f scudi the quarter, at which it continued until the arrival of the French in 1798. Whether any farther indirect tax fell upon the price of bread through mismanagement is not here ( 80 ) made the question. It is merely stated as a certainty that, whatever the cause, the price of foreign wheat to the inhabitants was then 29f scudi, or about 58i. 8d. * the quarter, and that since the adoption of the new graduated tariff, in December 1832, the mean price of imported wheat, including the duty, is to be found somewhere between 36 and 45 shillings the quarter, these two limits not having yet been sur¬ passed. The duty on common wine was formerly 10 scudi or 20 shillings the butt : it is now 1ä. 8d. the Maltese barrel, or 36s. 8d. the butt. That on spirits was forr rnerly included with the collections of the custom¬ house. Other merchandise was generally subject in the time of the Order to an ad valorevi duty, levied by the department of customs. This consisted of 3í per cent on imports, 3t per cent on exports, and 3 per cent more in either case when the goods were for account of a foreign interest, Sicilians being considered on the footing of Maltese. One per cent was charged on the immediate transit of goods, whether by the same vessel or by transhipment ; but when the transit was pro- * All coucurreni testimony places the value of the Maltese scudo in the latter years of the Order at 48 French sous, or about 2 shillings—Sec Note t in page 42. t The duty on the graduated scale, since the 24th December 1832,|has been sometimes 10 and sometimes 11 sbillings a salm, or quarter, and never otherwise; necessarily implying that the mean prices of foreign wheat, without the duty, have ranged " above 23 shillings and not exceeding 35 shilliogs.'i The exact mean average price for any given space of time may be readily calcu¬ lated from the monthly official publications in the Government Gazette. ( 81 ) tracted, the transaction, as no bonding system existed, was attended with a charge of 6f, 9f or 12f per cent, being the respective amounts of import and export duty, accordingly as the interest happened to be native or foreign, wholly or in part. The export duty was also exacted on ships' stores, furniture, or rigging, taken on board. The custom-house tariff of the present day is li¬ mited to manufactured goods at one per cent for Bri¬ tish and two per cent for foreign articles, to pulse partly at eight pence the quarter and partly at three pence the quintal, and to twenty-two other articles therein enumerated at very moderate rates ; besides additional duties on some articles when of foreign origin, and on others when imported by foreign ves¬ sels, all of which duties are avoided when the goods are re-shipped from the bonding warehouses of govern¬ ment. No duty whatever is levied upon merchandise exported, nor is any manifestation of exports required.* That the amount of receipts since the time of the Or¬ der should not have declined in proportion to the rate, is a sure test of increased local wealth. The tonnage and countervailing duties of the ex ¬ isting tariff must be set against the fees derived by public functionaries under the former government, and against a portion of the additional rate of import and export duty then exacted generally on merchandise of foreign interest, but now limited to certain articles of bulk. * Except ia the case oí British coals, uoder the regulations of the customs of the Uaited Riogdom. M ( 82 ) The duty on transfers of immoveable property consisted formerly of 3j per cent. It is now at two per cent. The petty custom, the duty on maritime insurances, and the stamp duty on bread have alto¬ gether ceased. It is probable that many interior taxes in the time of the grandmasters went in aid of the judicial and police establishments, and were paid into the fiscal chest together with the court-fees levied ; for, consi¬ dering the number of charges which these establish¬ ments had to defray, it is hard to believe that they were covered l)y a sum equivalent to the amount of judicial dues now paid into the treasury, added to the fees collected for the court-registries, which still con¬ tinue to be accounted for separately from the branches of general revenue. Nor can it be supposed that the expenses of the i|uarantine department were covered by the small siun of £\25* defrayed from the treasury of the Order. Sanitary guards were as necessary then as they are now, and the wages of these persons in 1835 amounted to about a£2000. The department must therefore, with the small exception noticed, have been supported by direct fees levied from the public. It may also be observed that the streets and roads could not have been maintained without a conside¬ rable expense. As regards the streets of Valletta, it has already been shown that the inhabitants were * Page 11. ■f Page 16. ( 83 ) required to contribute their share of the charge ; but for the maintenance of the roads in the country no trace has been found. If the work were done without pecuniary expense by means of forced labour, it may be remarked that this is a taxation of tlie most onerous kind when imposed upon an industrious peasantry. Whatever the expense on this account may then have been, it amounted in 1835 for streets and roads to £1551. And it should be borne in mind that no direct or separate taxes exist in Malta, such as parish or town dues, poor-rates, turnpikes, or other tolls ; but that all services whether general or municipal are provided for out of the public revenues. In alleging this, the ex¬ penses of the court registries are considered out of the question. These have a separate chest, from which the salaries of the registrars and inferior court officers with some other expenses are defrayed. But when it is considered how much of the exac¬ tions from the public in former times must have gone directly to the collecting functionaries, without being accounted for in any public document, and how succes- fully this system, so open to objection, has been put down under the British government, it will be deemed useless to continue the comparison in regard to the taxation of the respective epochs. Enough, it is trusted, has already been adduced in these pages to satisfy any enquirer into the merits of the subject, that Malta has lost nothing in point of wealth and prosperity, and consequently happiness, in having ( 84 ) ceased to be the conventual residence of the knights of St John of Jerusalem. THE END. APPENDIX A Statement of the. Aid afforded to the Civil Service of Malta from September 1800 to December 1829 by the Lords Commissioners of His Majesty's Treasury, referred to in page 62. Sterling £ s. d. 1. Value of BOOO Sicilian ounces furnished in September 1800, through the Hon. Arthur Paget, minister at Palermo 4,444 8 10 2. Amount of a bill drawn in Norember 1800, bjr Sir Alex. John Ball on the Hon. Arthur Paget at Paler¬ mo, who reimbursed himself by means of his own bills-drawn on their Lordships ........ 2,571 15 0 3. Value of 40,000 Sicilian ounces furnished in 1801 throirgh commissary-general Motz 25,417 14 5 4. As much of the ralue of corn purchased in Greece in the years 1800 and 1801, through the agency of Mr John Tyson, as was discharged by his bills drawn on their Lordships . . . . • • • 39,954 12^ 10 5. Amount of bills drawn on their Lordships by Sir Alex. John Ball, in 1800 and 1801 . - 20,634 11 4 6. Amount of bills drawn on their Lordships by Charles Cameron Esq. in 1801 and 1802 22,185 *16 8 7.'As much of the value of com purchased in Turkey through the intervention of the Earl of Elgin, in the years 1800, 1801 and 1802, as was settled for in his account with their Lordships . ' 27,561 16 .1 8. Expenses incurred at Constantinople in 1802 by the Earl of Elgin for the redemption of Maltese from slavery, and charged by him in account with their Lordships 3,783 14 3 9. Value of 32,000 ounces of silver, retained by the Go¬ vernment of Malta in 1SU5, out of a larger sum re¬ ceived from England by His Majesty's ships Aurora, Renommée, and Aimable 8,400 0 0 10. Value of 200,000 Spanish dollars received by the said Government in 1807, from on board H, M. Ship Thames 46,666 13 4 11. Amount of bills drawn on their Lordships by and un¬ der the authority of Sir Alex. John Ball, during his ( ii ) .„.jieçDnd adiuiuistratioD, from 1602 ta bis death in ■'•'^809. 225,273 1 i 12. Net amount dcrieed from fees received on licences to trade with enemies* ports, commenciog in 1808, and ^ ending at the peace in 1814, which funds, though a perquisite of the British tr.-asnry, as bearing the charge of the war, were applied in aid of the civil service of Malta 37,910 3 7 13. Amount of money received over from ihe-military chest during the. year ending 30th September 1814 . 172,750 ' 0 0 14. Surplus remaining in 1824 from ;€I8,000 granted by their Lord.ships in 1811, to indemnify those indivi¬ duals whose property was destroyed by the explo¬ sion of a powder magazine iu 1806 2,090 4 I Of 15. Amount of money furnished by (heir Lordships to the . Agent in London from the 1st January 1815 to the 3Ist December 1829 297,230 8 0 fê. Amount of money received from the military chest, in 1827, to enable the yithdrawiog from circulation the copper coinage left by the government of the ¿ Order. 16,610 12 Uf 953,485 13 3 , Deduct Compensatians. Repaid to the military chest in 1S16, in part of the money received during the year ending 30th September 1814. 16,875 0 0 Furnished in 1K22 to the mission for -exploring Central Africa. . . > , 629 3 4 Charges incuqed in 1827 and 1828, on forwarding presents of animals to and ... from England and Egypt rctiiprocally. ■ 337 0 I Repaid by the Agent in London,'in- part of the advances made to-faim-by their Lordships to the end oftbeyeàr' fl829 47,785 -0. 0 'Fmd into the military chest in farther ■ • compensation of such advances made ^ ^ ' to the Agent in London , ^ '-.'219,193 2 ' 284,819 6 1 Net Advance to the^Ciyil Serrice'of Malta . ■ 668,666 7 2 lllllllllllílilÍlililB 5556 009 285 71 'ir- - . sS, - äit . *-■ '■^ -.Puri t."< . < ' f •^âL •» • »•J» ■1 * 1 4 ^ w% ■r i' V ' - - í ■ ^. rm" ê • ê 4b í '.■• ?■ % 09A98Z 600 9999 C ia)U83 Ajejqn aAOjg )|eo •*• :- ' »V r'j' y i-v:? ÉtCK > • ..Jt- '3 _.j <1