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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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r "—' [ v Appendix, No. I. Appendix, No. 2. 45 G. III. c. 104. 46 G. III. c. 56. 46 G. III. c. 88. Appeni'ix, No. 3. Appendix, No. 2. 46 G. Ill- c. 56. 46 G. III. c. 88. ( Ireland.)— FIFTH REPORT OF THE COMMISSIONERS [ Exafc. Thirty- two Weeks, or Two Hundred and Twenty- four running Days, with Liberty to vacate his Licence, but not until Twenty- four Weeks after its Commencement. We have noticed on ly the Variations made with respect to a 500 Gallon Still 5 but Stills of the larger Sizes were at the same Times respectively subjected to an Increase of Charges. We were not able, how- ever, todiscover, that an uniform System of apportioning these Charges had at any Time obtained : and we find between a Still of 175o Gallons and one of 1500 Gallons, a Difference of Four Charges ; and between a Still ot 1000 Gallons and One of 750, a Difference of Six Charges; and in all other Cases, a Difference of Two Charges only for each Gradation of 250 Gal- lons of the Still Content. By the Act of 1805, and the Acts of last Year, Stills were directed to be formed in certain Proportions, viz. with a Diameter, taken in the broadest Part, not exceeding Three Times the Altitude. Of Stills formed according to these Dimensions it will be found, that the smaller expose a greater Surface to the Fire in Proportion to their Content; the Extent of. Surface exposed to the Fire would therefore probably furnish the best Cri- terion of the relative Powers of Stills, if all were of an uniform Depth. It has been suggested to us, that as the Impression of Fire on the Sides or circular Surface of Stills, may be taken to equal One- fourth of that made on the Bottom, at least an uniform, if not a correct, Rule, for esti- mating the relative Powers of Stills as they have usually been set, might be obtained by adding One- fourth of the Side to the Surface of the Bottom. We annex a Scheme of Charges calculated upon this Principle, and a Table of the Charges now imposed by Law, for the Purpose of shewing that there are Grounds to question the Accuracy of thepresent Gradation of Charges 3 but we must remark, that as the Depths are greater in the larger Stills, a Calculation formed solely on this Principle would probably be in- correct j and the Aid of Experiments skilfully conducted, would be requiT site to determine the Degree or Proportion in which the Depth should be taken into Calculation with the Surface exposed. The Distillery Act of June J8O6 took away the Discount ( before al- lowed) of 8 per cent, on the Duties from all Stills under 1000 Gallons, and transferred it to Stills of 1000 Gallons and under 1500 Gallons, and continued the Discount of 16 per cent, ( before allowed to Stills of 1000 Gallons) to such as were of 1500 Gallons or upwards. This Alteration, with respect to the Discount, operates on Stills under 1500 Gallons, as an Increase of Charge to the Extent of 8 per cent, and so far removes the Apparent Disproportion of Charges. Under the Provisions of the last Distillery Act, the Distiller is charged for any Decrease of Wash or Pot Ale made from Corn, witha Quantity of Singlings, calculatedat the Rate of One Gallon of Singlings for every Four Gallons of Wash or Pot Ale, and with Two Gallons of Spirits for every Five Gallons of Singlings; and by the same Act the Still Charge, which is the Quantity supposed at each Time to be put into the Still, is estimated by making a Deduction for Wash of One- tenth, and for Singlings of One- eighth of the full Content of the Still, for Liberty to Work ; i. e, the Allowance of Space requisite for Ebullition, without which the Ingredients would be liable to boil over into the Worm, and as Dis- tillers term it, the Still run foul. By the Still Charge so estimated, are ascertained both the Amount of the monthly or Four Weeks Charges of Singlings, * 1) r I l I0 I k I I I ft « to!
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