X Di/ iiUeries.~\ ON FEES, GRATUITIES, & e. ii entered in a Ledger/ In this Ledger an Account might oe opened for each Distiller, . and the Charges entered against them, from the visiting Officers Entries, in their Stock Books ; the Weekly Charge against each Distiller, might be made up by the Ledger- keeper, and entered in a Voucher, which should be examined and certified by the Surveyor, and returned to the Collector as the Charge on the Distiller. This Ledger might be returned monthly to the Examiner of Surveyors and Gaugers Books, for the Purpose of Examination. The Distiller is required to give Notice of the Time of each Brewing or 46 G. III. c. 88. Mashing, and the Quantity and Species of Corn intended to bd mashed, and at what Hour the Brewing will be off; and if a Second Mashing of the same Materials, with an Addition of any further Quantity of Corn is intended to take place, a like Notice is to be given ; and if any Corn is brewed in a Distillery without such Notice, the Worts or Wash may be seized, and the Distiller is liable to a Penalty. This Notice was entered by the Distiller, in a Book lying in the Distillery for that Purpose; But as the Quantity of Corn is, by the Direction of the Law, to be entered Under the Denomi- nation of Bushels, a Measure not in use in Ireland, where Corn is sold only by Weight, the Specification of Quantity seems to have been considered as mere Matter of Form. It appears, by the Examination of Mr. Forbes, Appendix* No. 12. an experienced Distiller, whose Evidence was given to us in a clear and candid Manner, and to whom we are indebted for much useful Informa- tion, particularly in respect of the Frauds practised in the Distilleries, that Notice was seldom given of more than Half the Quantity of Corn in- tended to be used. The total Inattention, 011 the Part of the Officers, to this First Stage of the Distiller's Operations, is a Defect which should be immediately remedied; and the Distiller, instead of inserting in his No- tice and Entry a Number of B ushels, should be required to insert the actual Quantity of Corn by Weight, intended to be mashed, and for using any greater Quantity should be subject to a Penalty. The Distiller might also be required to enter a Notice of eacli Time the Still was charged, specifying the Materials, whether Wash or Singlings, and from what Vessel taken. These Notices may be transcribed into separate Columns of the Officer's Stock Book, and the Quantities of Corn, and the Number of Still Charges of Wash and Singlings respectively, be brought to Totals, in like Manner as the Contents of the other Columns of his Book; and the Officers should be enjoined to use their utmost Diligence to detect false Notices, as it is obvious, that, if they could obtain a Knowledge of the Quantity of Grain used, and the Number ana Contents of the Still Charges, they might be enabled to form some Judgement of the Wash and Spirits which ought to be produced. If the Officer discovered any Error in his Charge against the Distiller, he Appendix, No. 5. rectified it in a subsequent Charge, without any Application to or Authority from the Board, or any superior Officer. The Particulars of the Error, and the Correction, were always detailed in the Stock Book. This Mode of proceeding, in Cases of Error against the Distiller, is obviously liable to Abuse. The Charge, after the Voucher had been returned to the Collector, should be subject to no Revision, unless with the Sanction of the Board, and the Overcharge be corrected only by a special Order. But when the Error is against the Revenue, it is right that the Officer, 011 making the Discovery, should immediately correct it by a Surcharge in his Stock 300k. After