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The Seventh Report Fees, Gratuities, Perquisites Ireland

31/01/1809

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The Seventh Report Fees, Gratuities, Perquisites Ireland

Date of Article: 31/01/1809
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Au& ions, & c.] ON F E E S , G R A T U I T I E S , & c. 188 check upon the charges, fo far as their amount is affeCted by the dimenfions of the latter, at thedifcretion of the Surveyor only, whofe duty it is to take an account of the mealure, but who is not, it feems, expeCted to commu- nicate it, in the ordinary courfe, to any Superior whatever. By furnifhing the ColleCtor with entries of the Engines and Vats, and of their dimenfions, the Legiflature appears to have intended, that this Officer, as he is charged with the receipt of the Duties, fhould be in poiTeffion of fuch documents as would enable him to fee that they were correCtly charged ; but fo long as the regiftry is made in the prefent defective form, that objeCt is entirely defeated. That prevailing ignorance of the Officers in refpeCt to their duties ( which we have had fo frequent occa- fion to remark in the courfe of our enquiries into the collection of the Excife Revenue, and neceffarily refulting from the want of a regular di- gefted form of inftruCtions) is an obfervation applying with much force to our prefent fubjeCt, as we found the Officer in charge of the principal Paper furvey of Ireland, not only difregarding many of the provifionsof the Law, but abfolutely ignorant of their exiftence. In furnifhing the Officers with inftruCtions, more efpecially thofe who are in fubordinate fituations, it can rarely be fufficient to fupply them with the ACts of Par- liament ; the Law is frequently to be gleaned only from an attentive comparifon of feveral ftatutes, and will often require the exertion of greater knowledge and experience than is ufually found in men of their itation. Upon them, therefore, we feel difpoled to fix the leaft part of the blame that attaches to an overfight in the mode of charge feeming to have univerfally prevailed, viz. the omiffion of making any entry in the ftock- books, fpecimen papers or vouchers ( in like manner as the En gines and Vats are entered) of the number of Wet- preffes in ufe, notwith- ftanding that the charge of Duty is to be computed on the Engines and Vats, " or Wet- preffes," which ever fhall be the moft in number, ufed in any month. The lame excufe of ignorance or mifunderftanding may alfo be made, for fome inaccuracies that have occurred in apportioning the Duty to the different claffes of Paper, as the original diftinCtion of a ' firft, fecond, third, and fifth Gaffes, continues to be prefervedin the ftock- books and vouchers, although that claffification has been long at an end. But as we are given to underftand that vouchers of a more appropriate form have been lately framed, and are already partially adopted, we do not feel ourfelves called upon for any further obfervation, than that we truft that the general ufe of an Inftrument conformable to the provisions of the Law, and on which the legality of the charge depends, will no longer be delayed. PAPER HANGINGS. BESIDES the Duty which, we have juft fhewn, is charged upon the article before it leaves the place of Manufacture, Paper is fubjeCt to a further Duty when printed, painted or ftained, to ferve for Paper- hang- ings. The firft ftep towards impofing a Duty on Paper printed, painted or ftaincd, was taken fo early as the year i 785, when perfons • making Paper- hangings for fale, or dealing therein, were required to take out an annual 1 Licence, and pay E 2QJ". for the fame fince which time, App* Na 14. App1 N « 14. Ibid, 25 Geo. III. c. 8,
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