r ( iretoi&)~~ ttEns REPORT e* ma COMMISSIONERS. Spirits, . which they shall have received from any Distiller, of the Strength of One to Ten over Hydrometer Proof. It is required that, " at least once in every Three Months, the Officers of Excise shall take an Account of the Stockof Brandy, rectified Spirits, raw Spirits, Compounds, and other Spirits, of every Rectifier and Compounder; and if, on taking any such Account the Stock so taken, added to the Quail- Note— iuScc. 24, jtky of Spirits for conveying which " to " such Rectifier or Compounder, - r shall have been . granted, . since the Time of taking the last pre*. > from. » ceding Account . of Stock, shall be found to exceed the Quantity of Spirits found by • the Officer, at the Time of taking the last preceding Account of such Stock, added to the Quantity afterwards received by Permit,- at the Strength of One to Ten over Hydrometer Proof, with the Allowance of Note— In s « c. 34, 5° Gallons pn every 100 Gallons so " made" or received; computing Erhy^ f" SL1C^ Stock at . the Srength of One in Three and Three- fourths under omitted, a » RecTii- Hydrometer Proof; a Quantity of Spirits equal to the Excess is. for- JrSnhfed feited> and the Rectifier or Compounder subject to a Penalty of £. 50." Gr0ri Spirits. If, 011 taking any such Account of Stock, it shall appear, that the Rectifier or Compounder has not made Use of the whole of his Allowance, so much thereof as should appear not have been used, deducting there- from so much as would be sufficient to reduce the Stock then found in Hand, to the Strength of One in Three and Three- fourths under Hyv Urometer Proof, is to be cut off from the Rectifier's Credit. Such ar^ the principal Regulations of an Act, which appears to have T$ en carried into effect in a few only of its most immaterial Provisions. Jn justice, however, to the Officers, it may be proper to observe, that as several of the Clauses are intricately worded, 01* framed, with a Reference to the English Practice ( with which they were not conversant) no blame Appendix, No. 36. should attach on the inferior Officers, for the Neglect of Regulations which their Superiors do not appear to have understood, and for the Execution of which no precise Instructions seem to have issued from the Board* Appendix, We find, from the Examination of the Officers immediately in Charge* N<*. 37,38,39. that the G augers, though they appear to have visited daily, rarely saw the Still charged or locked down; and that the Key was usually left with the Rectifier. The Strength of Spirits sent out by the Rectifier, though expressly limited by Law to One in Five, or Twenty per cent under Proof, was never an Object of Attention; nor have we been able to discover, that the Officers of Excise were in any Instance instructed to enforce this part of the Act. The Allowance of Fifty per cent is not by Law given to any Spirits Appen No. 42. scnt outj except to Irish Brandy, rectified Spirits, or Compounds ; the Rectifier however, was never obstructed by the Officer in sending out Gross Spirits, or taking Credit for the Allowance on them, in the same Manner as on his other Stock. This Abuse of the Allowance, has SffSS. enabled the Rectifiers to participate in the Frauds of the Gross Distillers, and induced them to become their principal Customers for private Spirits. - ^ Bythq Admission ofTwo of the principal Rectifiers of Dublin, it is proved NomX 41. that they were in the Habit of purchasing considerable Quantities of private Spirits, which were usually had at from Ten- pence to One Shilling and Eight- v penceper Gallon, under the Price of permitted Spirits. Spirits in Recti, fication experience an Increase of Ten per cent, in strength, and a Decrease' Appendix, of about Twelve- per- cent. in Quantity. The Portion of the Rectifiers Stock Nos. 40.41,43. ordinarily used in making Shrub, and other Compounds, appears to. have been