N° ax.] ON FEES, GRATUITIES, kc.-( Malt.) 4f of thefe frauds could efcape deteftion if the Officer was careful at his daily vifits to examine and take the gauge of the floors ; he is of opinion that one gauge of the couch, and two floor gauges, faithfully taken, would be fufficient ; he thinks thefe gauges would be moft effectual if taken, the former in two, and the laft taken in feven or eight Days after the Corn has been removed from the couch. He thinks the bulk of Corn in the ciftern is generally increafed by fteeping about one- fixth. If the Corn be good, the couch- gage will exceed the ciftern- gauge ; but he has never known the couch- gauge of bad Corn to equal the ciftern- gauW. 1 he Gauger ufually grants Permits for the removal of Malt. Private Malt, Exami- nant conceives is generally conveyed away by fending out two turns under one rermit. He thinks that various other frauds may be praftifed with refpeft to Per- mits, but none of them have come to his knowledge. Where Brewers are the Malt iters, the private Malt is much more eafily removed, as they can take it from their Malthoufe to their kieve without being required to fhew Permits for the re- moval, and may then with fafety difpofe of their fmuggled Malt. This Examinant faith, that his Salary was 6 per year, in addition to which cer- tain fees, of the amount of from two to five Guineas from each Maltfter, and not exceeding in the whole f. iyx a year, were paid to him, for the meafurement of the different Makhoufes in his furvey, up to the month of June 1805. And this Examinant faith, that he does not receive any other fee, gratuity, perquifite, or emolument. Robt. Mac Donnell. J. S. Rochfort, Fred. Geale, Robert Alexander. Chas. Saxton. No. 21. The Examination of THOMAS KNOX MAGEE Efq.; taken upon Oath, the 9th and 10th days of June 1807. This Examinant faith, That he is an Infpeftor General of Excife, and he has been frequently employed on Infpe& ions of the Malt duty. If a correft dip of the ciftern be taken im- mediately after the Corn is wetted, it muft either appear that room has been left for a fwell of nearly one fifth, or it will be found that the laft dip frequently exceeds the altitude of the ciftern. The couch- gauge, if corredtly taken, would generally exceed the ciftern- gauge, and the floor gauges, taken after five days out of couch, would exceed both the ciftern and couch- gauges by one half at leaft ; for Inftance, 100 bufhels thrown out of ciftern or couch, would, after five days ( or when it came to the full growth) amount to 150 grofs bufhels at the leaft. On the infpe& ion of feveral Malt Stock- books, of the Diflri& s of Cork and Dublin, now fhewn to him, this Examinant obferves, that the entries made therein feldom fhew proportions correfpondent to the above ; and thinks the entries of the couch and floor- gauges to be in general fi& itious, and thofe of the ciftern to be fo in many inftances. He believes this to be the practice of the officers in moft of the other Diftrifts, but has never heard that the circumftance was made the fubjeft of a report. He obferves alfo many errors in the calculation of the charges entered in the Cork books. He thinks it was the Duty of the Surveyor to have examined thefe Books, and to have reported the circumftances of their incorrednefs, in both refpefts, to the Board. He conceives it to be the Duty of an Iufpeftor General, when on duty in any Officer's walk, to examine the books, and to report to the Board any incorredHefs in the entries, any negleft of duty, or anv fraudulent praftices that appear. He thinks that 14 days on the floor, from the time at which the Grain is thrown out of couch, would be fufficient to complete the procefs to the kiln. _ Since he was appointed an Infpedor, he has never, either direftly or indi^ y, received any fee, gratuity, perquifite, or emolument, of any nature or kind what- foever, from grofs Diftillers or Maltfters. ' ° Thos. Knox Magee. J. S. Rochfort, Fred. Geale, Charles Sax ton, Charles Stewart Hawthorne.