[ 3 J * ' tSf" the M **** * « * Temporal in Parliament The SIXTH P. EPORT of the Commillloners appointed to enquire into the Fees, Gratuities, Perquifites, and Emoluments, which are or have been lately received in certain Public Offices in Ireland; and aifo, to examine into any Abufes which may exift in the fame j and into the prefent Mode of receiving, colle& ing, iffuing, and accounting for Public Money in Ireland. N continuation of our Enquiries into the Excise Revenue of Ireland, we have proceeded to examine into the mode of collecting and managing the MALT DUTY. On comparing the average quantity of Malt made, and charged with Duty, for the three years ending 25th March 1799, with Appendix> No 2< the average of three years ending the 5th January 1805, a decrease to the extent of one- fourth appears to have taken place. This decrease may be considered as exhibiting the effect of an Act passed in the Year 1800, Iri( h Aa wherein a prohibition that had existed since the commencement of the 40" Geo. III. c. 67. Malt Duty, against the use of R. aw Grain in Distillation, was omitted, and the Distiller was called upon to shew Permits, at the rate of one barrel of Malt for every 14 Gallons of Spirits ( or in default thereof was charge- able with the Malt Duty) instead of one barrel for every seven gallons, as had been previously required. From this comparison, it is to be observed, that the interval between 25th March 1799 and 5th January 1802 is excluded, as during that period the manufacture of Malt experienced a temporary check, partly from the scarcity of Grain, and partly from the prohibitory interference of the Legislature. By another Act passed in the year 1805, 45Geo. in. c. 104. the clause requiring the Distiller to shew Permits at the rate of one barrel of Malt for eveiy 14 gallons of Spirits was omitted, and the Distiller, being left without restriction in the use of Raw Corn, there appears a fur- ther decrease in the produce of Malt 011 an average of the two years ending 5th January 1807. As, however, the Irish Breweries have of late years Append; x, N0> 3. greatly increased in number and extent, this progressive reduction of the quantity of Malt brought to charge within the last five years, cannot solely be imputed to the removal of these restrictions • but, we are inclined to think, must in some degree be attributed to the efforts of the Smuggler, Appendix, Nos. 4, instigated by the successive augmentations of the Duty, and encouraged by the ignorance, neglect, or corruption of the Officers of the Revenue. Since the year 1795, when the Duty on Beer ceased, it has become impossible to form a correct estimate of the Quantity consumed in this A 2 country 5> < 5, & 7-