M A I T - 1 ON FEES, GRATUITIES, on the floor of any Malthouse, within the space of 72 hours after the Corn was or ought to have been thrown oat of the couch, shall charge the Maltster with a quantity of Malt after the rate of 15 bushels of Malt for every 20 bushels of Corn so gauged; if after the space of 72 hours, and within 120 hours, with 14 bushels of Malt for every 21 bushels, and if after the space of 120 hours, with 10 bushels of Malt " for every 20' bushels so gauged ; that all Corn or Grain making into Malt, not put on the kiln within 21 days from the day mentioned in the notice for wetting, shall be considered as Malt, and the Maltster be charged with duty for every bushel of such Corn as if the same were Malt, arid be subject to a penalty of £• 20 ; that all Corn or Grain which shall be wetted or sprinkled with water while in the couch- frame, or 011 the floor, shail be forfeited, together with 40 Shillings for every bushel of the same ; that no mixture shall be made by any Brewer or Distiller of Malt made by them, with Malt they m.; y receive or purchase from others, and that ail Malt made by themselves shall be kept in stores or houses separate and distinct from the stores or rooms in which they shall keep Malt made by others, under a penalty of 10 for every offence ; that no Maltster shall deal in or sell any Malt, ex- cept such Malt as shall have been made by him in a licensed Malthouse, under penalty of £. 100; but that any Brewer or Distiller, being a licenced Maltster, may receive Malt, duly permitted from others, to be consumed in his Brewery or Distillery, and, if discontinuing business, may sell or dispose of any Pvlalt 011 which the duties shall have been previously paid, that the Officers of Excise shall take and keep an account of the stock of Malt of every Trader, and other person dealing in and storing Malt, and of the stock of Malt of every: Brewer and Distiller; and that any quantity of Malt found in the possession of any Trader or Dealer in Malt, or of any person having discontinued the business of a Maltster, greater than ought by the stock account to have been in his possession, shall be forfeited, and a penalty of 20 Shillings per barrel incurred; that if the stock ofMaltin the possession of any Maltster, Trader, Dealer, Brewer, or Distiller, shall be found less than, by the stock account of the proper Officer, the same ought to have been, every such person, for every such decrease, shall be subject toa penalty of j t^ s. for every barrel of Malt which shall so appear to be deficient. The Excise Duty on Malt in Ireland, which commenced . , ' > T m 1785, was imposed and in 1794, was raised in 1795, - 7 111 1799, - in 1800, - in 1803, - in 1804, - in 1806, - Multiplied as the Irish Regulations, when compared with the English, mav appear, some useful additions may we think be made to them, at the same time that we propose to do away certain provisions which seem calculated to expose the Trader to the caprice or oppression of tne Officers, and to the infliction of penalties where no actual default may ^ without a 1 VuYr in a propprtio.^ te feee to the security of the Revenue. Ox this la.- - 3 A J- XCJ.