( Ireland)— FIFTH REPORT OF THE COMMISSIONERS lExcFjk t'ation, would probably induce the Distiller to use a stronger Wash, and ex- tract a greater Quantity of Spirits, it would become necessary to- charge him with a further Produce of Spirits, in Addition to that which we have already proposed, in case of a Reduction of the Strength and Duty. With respect to the Disposal of Private Spirits, the Management consisted chiefly in the dexterous Conveyance of them to Purchasers, and was principally effected by the fraudulent Use of Permits. Of the Abuse of Permits, which could seldom happen without Collusion between the Officer and Distiller, the Modes have been so various, as that it would not . be easy, were it necessary, to enumerate the several Instances which have come to our Knowledge; we. shall therefore confine ourselves to the Statement of such only as seem most forcibly to call for Observation. The first Object of those who practised this Species of Fraud, was to find a Purchaser, who had a Cover for a Quantity of Spirits greater than his Stock; having found this Opening, the Distiller obtained from the Gauger in Charge, a Permit for the Quantity of Spirits ta be removed ;. the Duplicate was left open, and the Gauger frequently con- cealed, until Notice was received that the Spirits had been lodged without Interruption ; the Permit was brought back and destroyed, to prevent its being, returned to the proper Office, and becoming a Check upon the Dupli- cate, which was then filled up with a fictitious Name and Quantity; and as the Duplicate Book bore all the Appearance of Regularity, the Officer was. secure from the Suspicion of Blame, or Hazard ofDetection; but if the Per- mit was designed to be instrumental to further Fraud, the Duplicate con- tinued open, till the Permit had been made out for a regular Removal of Spirits ; in the meantime, by a slight Alteration, the same Permit was made to answer for several Turns or successive Removals, and no Traces of any former Writing appeared, as it had been filled up with an Ink easy to be expunged. For the Correction of these Abuses, we recommend that Permits for the Re- moval of S pirits should no longer be granted by the Gaugers; but that in those Situations, where the Number of Distilleries might be sufficient to warrant it, a Permit Office should be established under the Management of an intel- ligent and confidential Officer, for the Purpose of issuing Permits; and where no such Office was established, that the Permit should be granted by the Surveyor. We would further suggest, that the Distiller should give Notice at the Permit Office of his District, of all such Permits as he might require for theensuing Day. The Permit Office might be so connected with the Office or Chamber, from which the Directions for the daily Routine of Duty should issue, as that the Officers might be readily furnished with Lists of all Permits demanded for the Removal of Spirits. The Officers in Charge of Distilleries would thereby be warned to give particular Attention to the Removal, and the Officers in Charge of Dealers, to the Delivery of the Spirits . Lists of Permits granted for sending Spirits out of the District might be transmitted to the Permit Office ( if any) or to the chief Officer of the District into which such Spirits were permitted ; and the proper Officer there might be required, in the same Manner, to attend to the Delivery, Where a Permit had not been used, or where the Delivery had not taken place accordingly, the Circumstance might be reported to the Office or Officer issuing the Permit, in order that the necessary Enquiries should be instituted. It will be requisite, that the Officer or Officers should be regu- larly furnished with Returns of the Quantities of Spirits, for which each 9 Distiller