Au& ions, & c.] ON F E E S , G R A T U I T I E S , & c. all Duties of Inland Excite and Taxes granted by any former Ads, is impofed on all Hides tanned in Ireland, excepting certain enumerated defcriptions, amongft which Hides tanned with bark are not mentioned. It would appear, therefore, that thefe feveral Duty and Affeffment ACts, refpeCtively, repealed each other ; neither the Officers of the Revenue, or the Traders, appear to have been aware of this apparent contradiction of the Law, and the Duty by Affeffment alone has been levied ; but, if we are right in our conftruCtion of the ACts, we beg leave to fubmit, that fuch an alteration fhould be made, as will render the Law confident with itfelf, and conformable to the intentions of the Legiflature. 11 3? Geo. III. c. 5. 38 Geo. III. c. 29. 40 Geo. III. c. 76. and 47 Geo. III. c. 38. Sefl". 1. PAPER. PAPER manufactured in Ireland was firft charged with a Duty of Excife, by an ACt paffed in the year 1 798, and by a fubfequent ACt of the fame year was diftinguifhed into five feveral Clalfes, of which the fourth included all Paper not coming under the other ClafTes, and was fubjeCt to the Duty of the firft Clafs, at that time charged with 2d. per lb.; the other ClafTes were charged with Duty as follows— Paper of the fccond Clafs id, of the third Clafs \ d. y of the fifth Clafs ( if Pafteboard) IOX. per cwt., if glazed Paper for hot- preffers 51. per cwt. The regulations contained in the laft- mentioned ACt are ftill in force, fo far as they are not repealed or altered by two ACts paffed in the 40th and 47th years of the King, and thefe three now form all the ftatute regulations on this head. In praCtice, however, the Revenue Officers feem very early to have adopted a different diftinCtion of Claffes; and blending the firft and fourth together, to have known only the denominations of a firft, fecond, third and fifth Clafs, and according to that divifion to have framed their books. This reduction of the Claffes was carried ftill further by the ACt pafTed in the 47th year of the King, which admits every kind of Paper to 47 Ge^ ejl11' c" 381 be comprifed under three Claffes, viz. all Paper made of other materials than old ropes or cordage, from which the tar fhall not have been ex- prefled, to be of the firft Clafs; all Paper made of rope and cordage only ( luch as is above excepted) to be of the fecond Clafs; and all Pafteboard, Millboard, Scaleboard, Sheeting Paper and Glazed Paper, to be of the third Clafs. Very foon after the commencement of this Duty, at firft collected , by furvey only, the charge by Affeffment ( already adopted in aid of the collection of all the moft productive Duties of Excife) was applied to this, and Paper Manufacturers were charged with the fum of £. 16. 13s. 4.7. per month, as and for the Duty upon all Paper which } 9 Ceo. iti. c. 42 might be produced within that time from an Engine of ftated dimenfions, unlefs the Duty to be computed on the Paper aCtually made fhould ex- ceed that charge, in which cafe fuch excefs was alfo to be paid. It wa3 alfo provided, that if the Manufacturer fhould be charged with Duty by any monthly return, for a greater quantity of Paper than was aCtually made within fuch month, he fhould be allowed, at the clofe of the year, fo much of fuch excefs as fhould not reduce the whole of the Duty within the year, to lefs than the Duty on the quantity of Paper aCtually made, or to lefs than the fum chargeable on the Engine. Manufacturers employing