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 have been 80 per cent. of 250 reis per kilo, or say 333,142 milreis, equal to £49,971; but if this quantity were manufactured in Portugal, and shipped by Portuguese steamers, the duty would be 25 reis per kilo, equal to £6,246. The premium in favour of Portuguese production on this quantity is therefore £56,218, a terrific tax on the Portuguese subjects of Angola, for one year, in one class of manufactures only.

The deductions, however, that Mr. Nightingale draws from his figures in regard to Portugal and her province are quite clear. He says, "There is no doubt that the province of Angola is a very rich one. No advantages are held out for merchants to establish here, and thus bring capital into the place, which means more business, the opening up of roads, and the development of industries and agriculture. Generally the colony exists for the benefit of a few manufacturers in Portugal, who reap all the profit." Again, he says, "The merchants are much too highly taxed, a good fourth part of their capital is paid out in duties, with no certainty when it will be realised again. Angola, with plenty of capital, moderate taxes and low duties, might in a few years become a most flourishing colony."

Now here we come to the general problem of the fiscal arrangements suitable for an African colony; and as this is a subject of great importance to England in the administration of her colonies, and errors committed in it are serious errors, as demonstrated by the late war in Sierra Leone,—the most serious even we have had for many years to deal with in West Africa,—I must beg to be allowed to become diffuse, humbly stating that I do not wish to dogmatise on the matter, but merely to