Di/ lillerles.] ON FEES, GRATUITIES, & c. M L H ak Appendix, Nos. 8, 9. Appendix, the Still Charge, which ever was found to give the highest Charge of Duty; but in making up the Weekly Charge from the Decrease of Wash, a Deduc- tion was allowed for the Singlings on hand. Every Decrease of Wash of Singlings, except it was very inconsiderable, or could be shewn to have arisen from Accident, was considered as Proof that the Still had been worked. The Charges of Duty drawn from the Decrease of Wash or Increase of Spirits, were found to give nearly an equal Result; but the Charge from the Decrease of Singlings was generally less by One- fourth; in fact it appears, as well from the Statements made to us as from the Books we have had occasion to inspect, that the Account of Singlings was entirely fictitious; and considering what continual Variations of In- crease and Diminution Singlings undergo in the Officer's Absence, it does not seem that such an Account could have been otherwise than incorrect. A Neglect of the Regulations respecting Feints seems generally to have prevailed, for we could not find that their Strength had been in any In- stance tried, or that any Charge had been made from them against the Distiller, wher e the Decrease was not justified by their having been mixed with Pot Ale, or spilled in Presence of an Officer. In dipping the Vessels, both the Gauger and Surveyor appear to have been frequently in the Habit of permitting the Distiller or his Servants to No » - 6 » 7> 8,9,10* use the Rule. As it is evident that nothing could tend more directly to facilitate the Frauds practised by the Distiller, for the Purpose of lessening the Dip of his Vessels, we cannot too strongly censure a Degree of Negligence so manifestly hazardous to the Revenue. The Gauger made a Daily Computation of the Number of Gallons by Appendix No 5' which the Wash appeared to have been decreased in the Course of each Day, and having calculated its Produce in Spirits, after the Proportions pointed out by Law, entered the Quantity of each in the proper Columns of his Stock Book. The daily Increase of Spirits, if any, was found by adding to the Stock cn Hand the Quantity permitted out during the Day 3 and the Stock of the preceding Day being deducted, the Balance became the Increase of Spirits chargeable, and was in like Manner entered in his Stock Book. At the Close of the Week the Gauger brought the Decrease of Wash, and the Spirits calculated therefrom, to a Total in the respective Columns of his Stock Book ; and to the Spirits added such further Quantity as the preceding Week's Stock of Singlings was calculated to produce and from this Aggregate, deducting the Spirits calculated from the Singlings on Hand, he obtained a Balance, which was the Wash Charge for that Week. He also, at the Close of each Week, added to the Quantity of Spirits on Hand, the Quantity permitted out during that Week, and from the Total deducted the Quantity on Hand at the Close of the preceding Week ; the Balance, if not exceeded by the Total of the Daily Spirit Increase, be- came the Spirit Charge for the current Week. Spirits warehoused in the King's Stores were deducted from the Quantity chargeable in the Week, and the Duty on the Difference only was charged. When the Charge was thus made up against the Distiller, and the Duty computed thereon, the Particulars were entered in the Stock Book, and transcribed into a Printed Form, called a Voucher, which was signed by the Gauger and Surveyor, and returned to the Collector, from the gross 44- C Amount r 2*