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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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44 C/^ W).- SIXTH REPORT OF THE COMMISSIONERS [ App2. letting. The Maltfter may wet at any hour between nine in the morning and four in the afternoon. When thefe notices are given to wet at any time previous to his daily vifits, he gets a dip upon the ciftern on the day of wetting; if for any hour fubfequent to his vifits, he has no dip on the ciftern till the next day. His vifits are ufually made between t o and 11 o'clock in the forenoon for the purpofe of enabling him to make entries in the Cuftom- houfe of the depending notices to wet, and to leave them at the Office of the Infpector General, and to meet the Surveyor and Infpe& or at the Cuftom- houfe before one o'clock, after having made his daily vifits at the Malthoufes. His vifits are however fometimes made in the afternoon, but very feldom later than three o'clock. At his daily vifits he takes an account of the ftate of the houfe, which he enters in the Stock- book, and alfo in the Speci- men- paper. He ufually takes three feparate gauges of the Corn in ciftern, one in the couch and one on the floor. He always charges the full content of the ciftern, unlefs it is exceeded by the quantity found by gauge. For taking the gauge in couch, no particular time within thirty hours has been prefcribed to him ; he has been ac- cuftomed to take it at uncertain periods. At the clofe of the month he draws out in his Stock- book the quantity of Malt with which the Malfter is chargeable for each wetting; this he afcertains by his en- tries of the ciftern, couch, or floor- gauges, and whichever he finds to give the higheft charge he enters in the column titled bejl; the feveral charges of this column are then brought to a total, and the amount of the duty calculated, and entered ac- cordingly. The month's charge is afterwards entered in a printed form, called the Excife Voucher, of which duplicates are made out and figned by the Gauger, and having been examined and figned by the Surveyor, are returned to the Collector, who retains one and delivers the other to the Examiner of Excife Vouchers. When an error has been committed in the Gaugers charge, if it be difcovered previous to the return of the Stock- book to the Examiner of Surveyors and Gaugers books, whether it be for or againft the Maltfter, the Gauger corrects it in the current month's charge, provided that the Monthly Excife- voucher has not been returned to the Collector and if it has, then he correfts it in the iucceeding month's charge. If the Stock- book has been returned to the Examiner, any error committed can only be correfted through his Office. Befides this Charge- voucher, the Gauger returns a Monthly Stamp Permit- voucher to the Collector. The Permit- voucher contains the number of Permits and Certificates granted, and the amount of Stamp Duty thereon, which is received by the Gauger from the Dealer and paid to the Collector. The Stock- voucher contains the month's charge againft the Maltfter, the old ftock on hands at the commencement of that month, and in the cafe of Factors, Brewers, and Diftillers, the quantity received by Permit during the month ; from the total of thefe the quantity permitted out during the month is deducted, and the balance en- tered as the ftock remaining on hands at the clofe of the month ; this voucher, after being examined by the Surveyor, is returned to the Examiner of Permit- vouchers. Permits for the removal of Malt from FaCtors ftores and Malthoufes are granted by the Gauger, for which purpofe he receives from the Surveyor Permit and Certi- ficate books; each of thefe books contains an original and duplicate; the originals, are taken out as they are required by the Trader, the Officer retains the duplicates. The Permits and the Duplicates are printed forms, with blanks to be filled up by the name of the Dealer, the quantity to be removed, whither, and to whom. Before the Permit is cut out, the Duplicate is filled up with the fame particulars. When a Permit for Malt received is handed to this Examinant, he enters the particulars in a Certificate, which he gives to the Dealer; and having filled up its Duplicate in his book, attaches the Permit, thereto. When an application is made by the Dealer for the removal of any Malt, for which a Certificate had been obtained, Examinant enters on the Certificate the quantity re- pemitted, until that credit is exhaufled, when the Certificate is returned to Examinant, who files the fame. To Maltfters, Petmits can be granted only for fuch quantity as has paid duty, which is ascertained by the production of the Collector's receipts to him. The Gauger makes up a weekly voucher of all Permits and Certificates granted and received during the week, which is examined and compared with the books, and then figned by the Surveyor and returned by the Gauger to the Examiner of Permit- vouchers ; at the end of each month the Permit and Certificate- books are given up to the Surveyor. The Gauger receives upon the Regiftry of a Malthoufe, a fee of from three to five Guineas, but he underftands five Guineas to be the moft ufual fee. At the time of regiftering Malthoufes, the Gauger aflifts the Surveyor in taking the dimenfions & c.' and for his trouble receives this fee. From Fa& ors, Brewers, and
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