I 4. AppR N'a 14. 15, t6> 1 .( Ireland.)—-' Seve; ith REPORT OF THE COMMISSIONERS [ Excite general negligence of the and the •'• has been more than quadrupled, yet the Officers, in refpeCt to fome of the moft important regulations conclufion to be drawn from the fees received by them, will warrant the . opinion that it is ftill imperfeCtly collected, and that its amount ooes. not equal- the fum that might be railed at the prefent rates of Duty, if the whole quantity - of Paper manufadured could be duly weighed and brought to charge. It is not eafy to propoie a mode ot collodion- calcu- lated to produce fuch an effed, with the faireft hope of advantage to the Revenue, and in a manner leaft vexatious to the Trader ; we are, hovv- * ever, difpofed to give a preference to that which is at. prefent in ule. It Licence Duty were, in compliance with a Manufacturer's fuggeftion, to be fubftituted, it may be true that a greater annual produce would in fome . inftances be obtained, and that the expence of furvey as at prelent . con- ducted might be greatly reduced.; but there would be great danger, that . the lefs opulent Manufacturers would be driven from the trade, and this Revenue be in the end entirely at the mercy of the few, whofe capital . might enable them to continue it. Much difficulty, however, muft always attend the collection of a Duty by furvey, whereas in the prefent inftance, it is impracticable to obtain any very accurate account of the flock that is fubjed to it; the advan- therefore of abandoning; the reliance on furvey alone cannot be dif- . tage puted, and the fafeft courfe appears to have been adopted, by blending the fyftem of furvey with the charge of AfTefTment, and fuperadding . reflations, that if carried into execution feem calculated to be efficient. o ' Of their practicability, indeed, the refiftance they have met with, and the fuccefs of that refiftance, might create conliderable doubt, it . the grounds of objedion made to them were not alio before us, in a Memorial prefented by the Paper Manufacturers to the Commiffioners of Excife, foon after thefe . regulations paffed into a Law. ' The Memoria- . lifts, after letting forth lb much of the 47th Geo. 3d. c. 38. fef ift. . as relates to the minute- books, and the entries to be made therein, have ftatecl their objections in this form, viz. " That from the variety of. pro- " ceffes the Paper Manufacture has to go through, and alfo from the " great wafte unavoidably incurred in the courfe of fuch proceffes, and " befides, that the fpace of a year or thereabouts elapfes from the com- mencement of the Manufacture until the fame is completed, it is im- poffible to make any true or fair entry of the quantity, or to fpecify the " days when. made, according to the form inferted in the minute- book, until fuch time as the Paper is entirely made and fmifhed, M tied up " in bundles or reams. And that the Memorialift. s were willing to do " all in their power in compliance with the Statute and the ordersVthe Commiflioners, namely, to afcertain and truly ftate and make entries ot the quantity, at fuch times as it fhall be poffible to do fo, that is " to fay, when the Paper is mettle and finifhed." And that they there- fore humbly prayed, that the Commifnoners would " be gracioufly pleaGd to iffiie an order, difpenling with their making any dailv, weekly or monthly entries of the quantity of Paper made, or of the days ivhen made, only requiring entries to be made whenfoever and as o ten as the Paper is made and finiihed, . and the quantity thereof pof- fible to be afcertained." ' a 4 It