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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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" Nos. 15, 16. ] ON FEES, GRATUITIES, & C.—( Exci/ e.) 61 the Still completely; as the Arm conne& ed with the Condenfer, which was not then meafured in as Part of the Still's Content, operated in like Manner as a Still Head of at leaft 300 or 400 Gallons. Since the 29th September laft, this Arm is directed to be meafured in, and he has in confequence now fo much reduced it that he has not been able to charge his Still ( confiftent with the Rapidity of Work which the Num- ber of Doublings chargeable occafions) with more than Half the Quantity of Walh fixed by Law as a Still Charge, and thus every Time the Still is charged he expofes himfelf to Penalties, and is unavoidably in the Officer's Power. It is true that he would, by working flower, be enabled to employ greater Still Charges, but in that Cafe he could not complete the Number of Doublings required under the prefent Law. With refpedt to Singlings, this Examinant faith, that the Diftiller labours under Hill greater Difadvantages, becaufe he finds it not only impoffible to fill his Still with the Quantity required by Law, although he is made chargeable with a Quantity of Spirits computed from the Still Charge of Singlings, but alfo becaufe, from this Circumftance, he is obliged to Ihew a difproportionate Decreafe, and thereby is made liable to a double Duty upon fuch Difproportion ; befides this, the weaker Spirits of each Doub'ing Charge being returned into the Singling Calk, are liable to a Second Charge of Duty, and frequently increafe the Penalty by augmenting fuch difpro- portionate Decreafe. But the Provifions of the Law have never, to his Knowledge, been enforced by the Officers, and he believes have been latterly difpenfed with by Orders from the Board. This Examinant thinks, that as it is impoffible to draw any juft Charge from the Singlings, the Diftiller might be relieved from thefe Difadvantages without Lofs to the Revenue, if the Charges were drawn from the Walh and Spirits only. John Stein. J. S. Rochfort. Frederick Geale. Robert Alexander. Charles Saxton. No. 16. The Examination of Mr. WILLIAM KNIPE, Examiner of Surveyors and Gaugers Books ; taken on Oath, the 3d and 13th November 1806. This Examinant faith, That he is Examiner of Surveyors and Gaugers Books; that he was appointed about Two Years ago. The EllabMhment confifts of himfelf as Principal, an Affiftant or Firft Clerk, and an extra Clerk. There are now 16 Affiftant Examiners, many of whom are old, infirm, and incapable of doing any Duty. The Duty of Examinant is to examine all Books ufed by the Gaugers and Surveyors at the different Diftridts throughout Ireland, for which Purpofe they are returned quarterly into his Office. The Surveyors Diary Books are feldom returned. When this Examinant came into Office, there was a confiderable Arrear of Bufinefs ; the principal Attention is paid to the Diftillery and Malt Books. All the Diftillery and Malt Books, which have been returned for the Quarter ended 24th June laft, have been examined. The Books for the other Branches of the Excife Duties undergo but a partial Examination, which arifes from Examinant's not having a Sufficiency of capable Clerks. In the Exami- nation of the Diftillery and Malt Books, frequent Ihort Charges were difcovered, which could not be recovered, asSixMonths had elapfed before the Difcovery was made, after which Time no Surcharge would lie until after the palfing of the laft Diftillery A£ t, which has extended the Time to Nine Months. The Books are often not returned for Four Months. Examinant does not fee any Objection to their being returned Monthly. If any Error from a Ihort Charge is difcovered, timely Notice thereof is fent to the Board, and alfo to the Diftiller or Maltfter, who muft Ihew Caufe within One Month, or a Surcharge Voucher will then be fent down againft them. If the Error be againft the Dilliller or Maltfter, the Particulars are returned in a Voucher to the Commif- fioners, who make an Order for allowing it in future Charges. It feldom happens that the Miftake has been made againft the Trader, moft generally in his Favour. Applica- tions for Allowances, in confequence of Accidents, are frequently made to the Loard, 44. . Q and
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