No. 44.] ON FEES, GRATUITIES, & c.~( Excfe.)' 93 fIheQr!, ffiKCUltieSuttendirnS the Conviction of the Parifh are very confiderable ; Proof 2fc' 3f l arf bfCnDufe? 18 n0t al° ne fufficient' nor does ^ e Seizure of Utenfils \ Ale fubjedt the Panlh to any Penalty. Sometimes too the Proof of the Parifh is rendered diHicult by the Seizure of the Still during the Night. Examinant conceives, that this DefeCt might be remedied by allowing the Proof in fuch Cafe to be extended to the Barony, or even County, and the Penalties levied thereon ; and alfo, that the finding of Utenfils or Pot Ale, unlefs fatisfaftorily accounted for, fhould be received as Evidence or a private Still having been at work. Examinant thinks, that if thefe rrolecutions were actively and fuccefsfully carried on, private Diftillation would be pretty generally put down. In many Parts, private Diftillation cannot be fuppreffed for want 0l a fufficient Military Force to affift the Officer. Examinant faith, the Excife Officers are frequently in colluuon with the private Diftillers in their refpeftive Walks, and do not take the moft effeftual Means in their Power to prevent this Prac- tice. Notice is given to thofe Officers who are in collufion, when an old Still is worn out and become ufelefs, that they may be enabled, by feizing the fame, to obtain the Reward given by the Excife. The Officers, wh& n they make thefe Seizures, or indeed any Seizure of a private Still, feldom fpill the Pot Ale, or break the different Veffels, though they are by Law required to do fo, except in fome Inftances where an old Veffcl is defignedly left for that Purpofe ; and they frequently permit the Sol- diers to fell to the Diftiller the Utenfils feized. By this NegleCt of Duty, a great Open is given for a Renewal of the fame Practice. When Officers, not in collufion, go in fearch of there Stills, the whole furrounding Country is alarmed by the Sounding of Morns and Firing of Shots, fo that every Thing is frequently removed entirely from the Premifes before the Arrival of the Officer. The Stills never being permanently fet but placed on Stones, are eafily taken up and conveyed away, and fometimes they are thrown into Bogs and other concealed Places. Examinant faith, that in his Opinion, preventive Surveyors and Gaugers who have no Salaries, very much encourage private Diftiilation, that they may lay under Contri- bution thofe who are concerned in it; and he believes that many of them draw there- from a very confiderable Income. Examinant thinks, that the Bounties to Revenue Officers, and the Military, for the Detedtion of private Stills, are in general very fraudulently obtained, and thereby a great Expence to the Revenue improperly incurred. Examinant is of Opinion, that the eafy Manner in which thefe Bounties are obtained, is a great Temptation to fuch Frauds. He thinks it would be better to allow the Military double the prefent Sub-' fiftence Money, and that the Bounties fhould in future be paid only out of the Pe- nalties levied on the Parifhes, which would give the Revenue Officers and Military an Intereft in the fuccefsful Iffue of the Profecution. Examinant conceives, that if private Stills were effectually put down, public Stills would, in many Inftances, be ereCted, whereby a great Increafe of Revenue would be produced. This Examinant faith, that private Malting is alfo carried onto a confiderable Extent in Ireland, but more efpecially in the Counties before enumerated ; the general Prac- tice in this Cafe is, to wet the Corn in Sacks in Bogs, it is then brought into Barns to be worked, thence to Places called Corn- kilns to be dried ; it is afterwards ground at fome country Mill, and fent to the private Diftiller. Sometimes Malt is purchafed from a licenfed Maltfter, for the Purpofe of being ufed in private Diftillation j in thefe Cafes, a Permit is taken out in the Name of fome neigh- bouring Gentleman, who may be reafonably fuppofed to have occafion for it for his own brewing. He is of Opinion, that the felling of private Malt and Spirits to the Owners, after Seizure and before Condemnation, which is very much the I raftice though prohibited by the Board, is a great Inlet to private Malting and Milling, the private Maltfters being ufuallv either private Diftillers or concerned with them. Wm B. Swan. J. S. Rochfort. Fredk Geale. Robert Alexander. Chas Saxton. 44. A a