A ( iretand.)~ mfa REPORT OF THE COMMISSIONERS \_ Excife. Amount of the Duty, as entered both in the Stock Book and Voucher, the Discount, where allowed, was deducted. The Gauger also returned to the Collector a Weekly Voucher for the Permit Stamp Duty, which was exa- mined and signed by the Inspector and Surveyor ; he also returned to the Permit Office a Monthly Voucher, containing the Number of each Permit granted by him for that Month, the Name of the Distiller from whom, the Name and Residence of the Person to whom, and the Number of Casks and Gallons permitted. All Charges by Vouchers were required to be paid, Within Six Days after the Close of the Week. The Distiller, for the first Three Weeks of the Month, was charged each V/ eek for the Work actually done, and at the Close of the Fourth., if the Four Weeks Work was short of the Monthly Charges imposed, the Difference was added to that Week's Charge ; if the Monthly Charges were exceeded, he was charged with the Excess. It is however remarkable, that in all the Books examined by us, there appeared no Instance of any , but the most trivial, Excess, beyond the Monthly Charges, though the Number of Workings imposed on the Distiller, has been increased more than Threefold within the last Two Years ; a Circumstance affording in itself a Proof of systematic Fraud and Collusion. Appendix!; It appears that the Gaugers Three Visits on the Week Days were usually 03.5,8,9,10,11. ma( je a'oout t} ie same Hour, and rarely earlier than Eight in the Morning or Appendix, later than Nine in the Evening ; and also, that these Visits were usually os. 12,13,14,15. accommodated to the Convenience of the Distiller, who so regulated his Work as to have his House apparently correct at those Hours ; but if the Time of the Officer's coming was inconvenient, he went away and returned at an appointed Hour. It appears also, that frequently the Entries made in their Books were altogether fictitious ( more particularly those of their Evening Visits) and written with a Preparation of Ink easily to be discharged, in order to substitute false Entries. The Practice of uniformly visiting at sO nearly the same Hours of each Day, and never at Night, is a Defect so obvious as scarcely to require aiiy Observation from us; since it is evident that the Distiller, aware of the Times at which the Officer will be absent, can practise Fraud on the Revenue with a Degree of Security that gives Encouragement to the Attempt. The Duties of the Officers might be so arranged, as that every Distiller should be visited frequently, and at the most unexpected Times, throughout the Day and Night; the Officers, in Towns where there are several Distilleries, should never be placed in charge of only one, but should survey every Distiller within a reasonable Distance. Each Officer might be actively employed at least Eight Hours in the Four- aiid- twenty, and those Eight Hours might be divided into Two Attendances, or Surveys, of Four Hours each, and the Duty be so arranged as to admit of a regular Relief 3 besides which, there might be Two or more Surveyors, according to the Number of the Distilleries, who, as well as the Inspectors, should make frequent Surveys and Inspections at the most uncertain and unexpected Times, both of the Day and Night. By such a Rotation, the several Officers would operate as a Check upon each other, as! well as upon the Distiller, and though Fraud might not be entirely prevented, the Commission of it would be rendered more difficult and hazardous. We would further suggest, that in Cities and Towns where Distilleries are situate, a Chamber or Office might be established, at which the different Officers visiting Distilleries should attend with their Stock Books, for the Purpose of having the Particulars of their respective Visits extracted, and entered