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The Sixth Report Fees, Gratuities, Perquisites Ireland

25/01/1808

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The Sixth Report Fees, Gratuities, Perquisites Ireland

Date of Article: 25/01/1808
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( Ireland.)— SIXTH REPORT OF THE COMMISSIONERS \ Exdfe. has lately been introduced, by furnishing the Maltsters with printed forms adapted to each case of discontinuance. But as frauds to a very considerable extent may, with the connivance of the Officers, be effected against the Revenue under the pretence of discontinuance," we cannot too strongly insist on the necessity of enforcing a stricter compliance with the provi- sions of the Law, by resisting every claim to a reduction of charge on account of discontinuance, whenever a correct notice has not been duly served on the Commissioners of Excise, or Collector of the dis- trict, or both, as the case may require, and for the information of the Examiner of Gaugers and Surveyors books, whose duty it is to allow or disallow the reduction of charge; it is only necessary to require the Gaugers to return all notice of discontinuance served on them, together with, and affixed to, their respective stock- books. It remains for us only to observe, that by an abuse similar to that which is amply detailed in our Report on the Distilleries, permits are made in various ways instrumental to the protection of smuggled Malt, and that ( while it shall be thought neces- sary to subject this article to the Permit system) no means appears so well Calculated to render it efficient as the establishment of a Malt Permit Append^, No: 31. Office, such as existed in Dublin previous to 1802 ; in that office all per- mits for the removal of Malt from vessels, from Maltsters and Factors stores, and from the stocks of Brewers and Distillers to their kieves, were granted, and accounts opened and kept for every Dealer in Malt in the district of Dublin. In the Factors account, the credit in stock was estab- lished from his permits for the receipt of Malt, the debit from his permits for its removal. In the Maltster's account, the credit was established from the monthly charge- voucher returned to the Collector's office, and the debit from the permits for removal, which could be obtained only upon the production of the Collector's receipt for the duty. The Brewers and Distillers accounts for such Malt as they received were made up in the same manner as the Factors, and for such as was of their own manufac- ture in the same manner as the Maltsters. The Officer presiding in this office was required occasionally to visit and gauge the Dealers stocks, and in case of discovering any undue decreases, to make a return thereof to the Surveyor General of Excise, for the purpose of instituting a prosecution' for the penalty, and in case of any'excess, to lay the same under seizure. At this time, the Officers in charge of Malthouses took no account of the dry stock. About the latter end of the year 1802, the issuing of permits for the removal of Malt from vessels, was taken from this office, and trans-' ferred to an office on the Quays j this was done on the application, and for the convenience of the Traders. In March 1805, The Board ordered that the Malt Gaugers should be the only officers to have cognizance of the stocks of Malt belonging to each Brewer, Distiller, or Malt Factor, and that all permits for the removal of Malt to the kieves of Brewers and Distillers should be granted by these Officers; and that all permits for Malt received by Malt Factors, Brewers, and Distillers, whether coastways or by land, should be given up to the same Officers, who were also charged with granting the certificates ; such certificates to be produced at the Malt Permit Office, from whence permits for any subsequent removal, except permits to kieves, were to issue. In August 1805, The Board ordered, that Malt permits of every, description except such as issued from the office on the. Quays, should be granted » . c % 1 Appendix, No. 32. Appendix, 33.
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