( Ireland.)— FIFTH REPORT or ? H2 COMMISSIONERS [ Excife* No. 5. After the Close of each Excise Quarter, ending on the 25th March, 24th June, 29th September, and 25th December, new Minute and Stock Books were opened, and the old ones given up by the Gauger to the Surveyor, who delivered them to the Examiner of Gaugers and Surveyors Books. In the new Books, which commenced with the last Entry in the old, were brought forward the Number of Days the Still had worked during the current Month, and the Quantity of Spirits for which the Distiller had Appendix, No. 16. become chargeable with Duty during that Time. In like Manner, the Minute and Stock Books from the Countiy Districts, were directed to be returned after the Close of each Quarter; but it appears, that this Order was very ill observed, as the Books were often withheld from the Examiner for upwards of Four Months and by these Means the Discovery of short Charges on the Distiller was delayed, until the Time limited for their Recovery had expired. It was that Officer's Duty to examine the Books, and if any Error, occasioning a short Charge, was discovered within Six Months, to inform the Board, to give notice to the Distiller, who was required to shew Cause within One Month, or in Default to have a Sur- charge Voucher made out against him. If the Error was against the Distiller, | the Particulars were returned in a Voucher to the Commisioners, 46 G. III. c. 88. who made their Order for deducting it in future Charges. By a Provision of the last Distillery Act, the Time limited for the Recovery of Surcharges is extended from Six to Nine Months, in aid of which, and for the Pur- pose of accelerating these Examinations, we recommend that these Books, at least from the principal Districts, should be returned monthly. App^ r, No. 5. Another Branch of the Gauger's Duty was the granting Permits for the Removal of Spirits from the Distillery. These Permits, as we shall have Occasion hereafter more fully to observe, became the principal Means by which the Distiller was enabled to dispose of his private or smuggled Spirits. The Gauger was furnished with a Permit Book, containing printed Forms of Permits, and their Duplicates, with Blanks for the Insertion of the Number of the Permit; the Walk in which granted; the Name of the Distiller from whom; the Name and Residence of the Person to whom sent the Number of Casks and Quantity of Spirits; the Date; the Time for which the Permit was in force, and from which it commenced, with the Name of the Officer granting it. The Distiller, wishing to remove Spirits, gave notice in Writing to the Gauger of the Number of Casks and Quantity of Spirits, the Place whither, and the Person to whom in- tended to be sent. The Blanks of the Permit and Duplicate being filled up, the Permit was cut out, and delivered to the Distiller, with a Ticket to be pasted on each Cask. This Permit accompanied the Spirits to the Place of Destination, there to be delivered to the Officer of that Walk. It was the Duty of this Officer, immediately on Receipt of the Permit, to see that the Spirits corresponded therewith, to give a Certificate to the Person from whom it was received, and to a Duplicate thereof to annex the Permit. The Certificate contained a Copy of the Permit, and certified that the Officer had examined the Spirits, and sworn the Person to whom they were sent as to their Identity, and that none other were conveyed by virtue of that Permit, and served as a Protection to the Spirits for Three Months 3 after which Time a Renewal of the nr, ndix, Certificate became necessary. The Gauger sometimes attended at .0/ 10. the Removal, but was not in the Habit of taking Stock at that Time,