MALTFEES, GRATUITIES, & C. prohibition of the removal of Malt, without permit, may add to the diffi- culties of smuggling, permits for Malt in transitu may be still usefully re- quired; but we much doubt whether they can be made applicable to the keeping any correct account of stocks of Malt, more especiallv of Brewers and Distillers stocks, the consumption of whose kieves will always furnish Append*, the means or baffling every check that permits can be supposed to afford *> The situation of Factors and of Maltsters, who are not consumers, is in- deed somewhat different 3 but the uncertainty that will constantly arise from the want of correspondence between the weight and the gauge of Malt is sufficient to shew that the account by permit, and the state of the Stock as shewn by gauge, will generally be at variance. However, if " it should be thought advisable to continue the penalties for increases, the difficulties that would attend the weighing any considerable stock of Malt require that the gauge should, in most instances, be resorted to; but a pe- nalty cannot with justice be inflicted by a mode of proof so liable to error, unless supported by corroborating circumstances. For this purpose, there- fore, in every district, correct and accurate bushel measures' might be kept at the Office of Excise, to be referred to in any case of charge for an in- crease in stock that should be disputed by the Factor or Dealer; the average weight per bushel of the stock being ascertained, and the num- ber of bushels found by gauge being reduced into barrels of 12 stones, the result ( which owing to the pressure will generally be something less than the true quantity) would always protect the Trader against an unjust charge for Increase. The same rule will not, however, apply to Decreases, since a reference to the weight per bushel must be fallacious, unless the allow- ance to be made on the whole quantity for pressure could at the same time be ascertained. For keeping the account of Decreases it will also be necessary to restore a clause, omitted in the Act of 1805 ; compelling Brewers and Distillers to take out permits for the removal of Malt into their Breweries or Distilleries, and from their Breweries or Distilleries into their kieves, and making any Malt found therein without permits first obtained, whether ground or un- ground, mashed or unmashed, liable to seizure. Brewers and Distillers are prohibited from selling Malt not of their own manufacture, except in the 45 Geo. in. c. 53; event of their discontinuing business. It might, we think, be. advisable fec< 564 to extend this restriction to the case of Malt made by themselves, since it is evident, that without such a regulation, Brewers and Distillers who have consumed Malt in their kieves without permit, will be enabled to afford Appendix, No. 3. protection to fraudulent Increases, by obtaining permits for the pretended removal of Malt into the stocks of other Traders; it would, however, be necessary, if this further restriction was imposed, that a power of per- mitting Brewers or Distillers to dispose of their Malt, in special cases, should be lodged in the Commissioners of Excise. In concluding this part of our subject, we have to notice, that the measure described by the Acts relating to the Malt Duties in Ireland, as the Winchester bushel, containing eight gallons of 272^ cubical inches, is not commensurate with the Winchester bushel used in England. The latter is, by an Act passed in the 12th year of the reign of Queen Anne, required to be a round bushel, with a plain and even bottom 18; inches wide throughout, and 3 inches deep, and will contain eight gallons of 268- 8 cubical inches each. We have thought proDer to notice this difference in the Winchester bushel of the two coun- * 1 — 4- riPv. Britifh Act, 12 Anne, c. a; > 7' c. tries*