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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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64 ( Ireland,)— FIFTH REPORT o » THE COMMISSIONERS [ Appx. Spirits diftilled in England for Exportation are chiefly made under the Regulation of the ACt of i Geo. 3. cap. 5. and are not charged with Duty. No Diftiller is allowed to Work for Exportation in any Diftiliery employed at the Time in making Spirits for Home Confumption, nor even while there are any Materials which may be employed in making Spirits for Home Confumption remaining on the Premifes. When the Still is not at Work, the Furnace is always fecurely locked, and die Vifits are la frequent, that even if the Furnace could be opened, the Still, being very large, could not polfibly be worked without Difcovery. During the whole l ime a Sail is at work upon Spirits for Exportation, the Still is attended by One or more Officers, who take care that every Drop of the Spirits diftilled is, as foon as the Still is oft", made up to what is called Export Strength, which is regulated by the before- mentioned ACt, and then removed to, and received in a Warehoufe adjoining the Diftillery, under the Locks of the fuperior Officers, from whence the Spirits can only be taken out for Rectification, which Rectification is attended, and the Spirits made up and fecured, in like Manner as when firft diftilled. Spirits made for Exportation cannot by Law be delivered for Home Confumption; and an accurate Account being always taken of the Strength and Quantity of all Spirits fecured in the export Warehoufes, it could not avail the Diftiller to open the Warehoufes, or otherwife privately take out the Spirits, becaufe for every Gallon miffing, allowing for that only which is regularly exported, the Diftiller would be charged double the Value of the Duty. J. Graham, Excife Office, London, Gen1 Surveyor. Novr 8th, 1806. No. 19. The Examination of Mr. MALCOLM BROWN; taken on Oath, the 23d and 24th of December 1806. This Examinant faith, That he has been a Diftiller at Dundalk fince the Year 1S04, and has, during that Time, worked aStill of 500 Gallons Content. That the average Quantity made by him, previous to the laft Diftillery ACt, was from 3500 to 4,000 Gallons of'Spirits weekly. That he could have made a greater Quantity, if he had not been reftrained by the Limits of his Market, and the Perfuafion that a further Increafe of Work would have been injurious to his Intereft, by lowering thePrice and leffening the Produce from his Grain. At that Time his Still was furnifhed with a Condenfer, Stopper, and Back- pipe, which enabled him to charge his Still, nearly full; but fince the laft Diftillery ACt, thefe Appendages have undergone an Alteration, by which, inftead of the legal Still Charge, which is 468 Gallons of Wafh, or 455 Gallons of Singlings, he can only Ufe 200 Gallons of Wafh, or 300 of Singlings, without the Rifk of making his Still run foul, and being unable to Work off the Quantity required by Law, or of expofing himfelf at each Time of charging his Still to the Duty payable on the Still Charge, which, if enforced, would amount to nearly a double Duty. Examinant faith, that during the laft Year unlicenfed Diftillation has increafed in his Vicinity,' and in the adjoining Counties, to the beft of his Belief nearly Six- fold, which he conceives has, in a great Degree, arifen from the Advance in the Price of Spirits latterly. That there appears to be but little Activity ufed to fupprefs un- licenfed Diftillation, which, if fuffered to continue, will in a fhort Time operate to the Ruin of the licenfed Diftiller, or force him out of the Trade. That Cuftomers who ufed fometimes back to take from his Diftillery Ten Puncheons of Spirits at a Time, will now take only a fingle Puncheon, and that chiefly for the fake of getting Permits to cover in Part the Stock they take in from the unlicenfed Diftiller. That he has no Doubt, from the ftiort Experience he has had, that he is equal to make the full Quan- tity impofed by the late Ad; and is able to draw a larger Quantity of ExtraCt from his Grain than he previoufly did; for fince the Number of Charges impofed have fo nearly equalled the Power of his Still, he has found it his Intereft to difcontinue the Practice of renewing his Backs, and has given his Wafh the full Time allowed for Fer- mentation. Malcolm Brown. J. S. Rocbfort. Fred* Geale. Robert Alexander. Cha' Saxter,
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