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The Fifth Report Fees, Gratuities, Perquisites Ireland

18/03/1807

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The Fifth Report Fees, Gratuities, Perquisites Ireland

Date of Article: 18/03/1807
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Di/ iilleries.'] ON FEES, GRATUITIES, & c. j " Stills of 200 Gallons Content with 20 Charges of Singlings or Low Wines. 500 D° with 15 D° D" 1000 D° with 13 D" D° < f and so in Proportion for any greater Number of Days that the Still was " worked but that in all Cases Duty should be paid for the Quantity of " Spirits actually produced.— That on Corn Wash, the Charges should be £ c computed at the Rate of Nine Gallons of Wash to Three Gallons of Sing- " lings or Low Wines, and Three Gallons of Low Wines to One Gallon of . " Spirits, deducting One- twelfth of the Content of the Still for Liberty to < c work; and that on the Decrease of Corn Wash One- ninth, and of " Singlings One- third of the Decrease should be charged as Spirits. " That on Wash made from Sugar, Molasses, or decayed Wines, One u third Part should be charged as Singlings or Low Wines, and One- sixth { C Part as Spirits j and on such Low Wines Half the Quantity should be " charged as Spirits, with the same Allowance for Liberty of the Still " to work.— That an Allowance of Eight per cent, on the Amount of the Duties should be made to Stills of 500 Gallons and under 1000 Gallons; " and of 16 per cent, to Stills of 1000 Gallons and upwards.— That all " Corn Wash should be distilled in Seven Days, includingthe Day of Brew- " ing and all Sugar or Molasses Wash in Fourteen Days.— That no Back " or other Vessel used for fermenting any Pot Ale or Wash, should be of less Content than Four Hundred Gallons; nor should any less Quantity of l< Pot- Ale or Wash than Four Hundred Gallons, be put into or set in any tc Back, Cooler, or Vessel, at any one Time; and that no Vessel should be 11 used to contain Low Wines or Singlings, which should be of a less Con- " tent than the Charge of the Still— That no Distiller should Brew Small <{ Beer, or Ale, for Sale."— That in a Minute Book kept in the Distillery u should be entered, by every visiting Officer, the Particulars of each " Visit made by him ; and that a licensed Distiller might enter and seize * c unlicensed Stills, and spill all Pot Ale and Wash in like Manner as a " Revenue Officer, and should be entitled to receive Half of the Penalties « recovered." There was a Variety of other Clauses inflicting Penalties on Concealment of Wash, Spirits, & c. The Provisions of the Statute of 1791 have been continued, from Time 31 G. ill. c. 16. ' to Time, to the present Day with little Variation, except in the Number of Charges, which, on a Still of 500 Gallons Content, was increased in 1797 to 23 Charges of Singlings for every 25 working Days 1804 to 34 D° D° 1805 to 50 ^ D° for every 24 working Days. 37 G. III. c. 46. The last Act, in Addition to the above Alteration, introduced a Provision 44 q c> by which the Distiller was made chargeable with Duty for not less than ^ 104' Thirty- two working Weeks, or One Hundred and Ninety- two working Days during the Continuance of his Licence ( with Liberty, however, to vacate it after the Expiration of Eight Weeks from its Commencement, on giving Fourteen Days Notice) ; and contained a Clause prohibiting the Distiller from working on Sunday, the Omission ofwhich in the the last Distillery Act 46G. III. c. 88. has been constructed to be a Permission to that effect. By an Act passed in 46 G. IN. C. 56. June 1806, the Charges were increased to 56 for every 24 working Days; and by a subsequent Act of the same Year, which took effect from the 29th September last, to Seventy- four Charges for every Four Weeks or 28 running G- m- c- 8S* Days j and the Distiller was made chargeable with Duty for not leSS than 44* B Thirty -
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