( Ireland.)— FIFTH REPORT OF THE COMMISSIONERS [ Excife. Collection of this Duty, notwithstanding that a consequent Increase of Price should considerably reduce the Consumption ; and if such a Re- duction did take place, we may be allowed to look forward to correspon- dent Improvement in the Morals and Industry of the People. Considerable Difficulties appear to attend the Detection of unlicensed Stills, as Persons are kept constantly on the Watch, and at the Approach of any one suspected to be in search, give the Alarm by various Signals ; so that the Stills, which are not permanently set, may immediately be re moved and concealed. The Legislature has from Tim to Time made various Provisions, and some of them of great Severity, for the Suppression of unlicensed Stills. The Principle on which these Provisions were framed, appears to have been first adopted in the Revenue Act of 1791 3 and Regulations have from Time to Time been since introduced, to render its Operation more efficient. By an Act of 1806, which is the only Distillery Act in force, any unlicensed Per- son having a Still, Still- head, Worm, or any other Utensil for distilling Spirits; or any Spirits exceeding Four Gallons, except Spirits for which a Permit or Certificate shall be produced; or any Wash, Pot Ale, Low Wines, or Singlings, found in his Possession, is made liable to a Penalty of 20 for every such Still, Still- head, Worm, or other Utensil for distilling, and to a Forfeiture of Twenty Shillings for every Gallon of Spirits, or every Ten Gallons of such Wash, or every 1 hree Gallons of such Low Wines or Sing- lings, so found. Any Person harbouring, keeping, or concealing, or know- ingly permitting to be harboured, kept or concealed, any Spirits, Low Wines, Singlings, Wash, or Pot Ale, unlawfully made or distilled, is subject- ed to a Penalty of £. 5 for every such Offence, and the Spirits, Low Wines, Singlings, Wash, and Pot Ale forfeited. Any Person using a Still or Snil- head for distilling, or making or distilling any Low Wines or Spirits, or brewing, making, or fermenting any Worts, Wash, or Pot Ale, wherewith and with the Intent to distil Low Wines, Singlings, or Spirits, without having a Licence for distilling, is declared guilty ot a Misdemeanor for the first Offence, and liable to Transportation for Seven Years for the Second. By this Act, any Justice of the Peace receiving Information upon Oath that any unlicensed Still, or other Utensil for distilling Spirits, had been found, oris used 111 any Place within his jurisdiction, is required to examine into the Truth of such Information 3 and if he has Reason to believe that such Still or other Utensil has been so used or found, to bind over the Person or Persons giving the Information to appear at the ensuing Assizes, or Presenting Term if in the County of Dublin, to give Evidence, if necessary, in support of such Information ; and the justice is further required to cause Notice of such Information to be served on any Two Inhabitants of the Parish, or if the Still or other Utensil was found in any extra- parochial Place, or on the Mearings or Bounds of any Two or more Parishes, then on Two such Inha bitant;, of the Townland in which any such unlicensed Still or other Utensil was found or used ; and, previous to the next Assizes or Presenting Term, to deliver to the Clerk of the Crown all such Informations so made before him, and all Examinations taken by him thereon, and the Clerk of the Crown is directed to lay the same before the Court at the said ensuing Assizes or Presenting Term ; and if any Person liable to pay Grand jury Cess in any such Parish or Townland shall appear, and offer to controvert the Fact of finding or using such Still or other Utensil, or that the Still or other Utensil was