z6 37 Geo. III. c. 2S. Geo. III. c. i 06. ( Ireland.)— Seventh REPORT OF THE COMMISSIONERS [ Excife, time, the coft of a Licence to manicure, has been raifed to £. 5, and the coft of a Licence to deal in Paper- hangings to £. 2. No Duty was diredly impofed 011 the article itfelf until the year 170 7, when id. per fquare- yard, to be paid by the Printer, Painter or Stainer, was laid on Paper- hangings; and certain regulations, which remained without any material alteration or addition till 1805, were enaded to facilitate the collection of the Duty. By the A< St of 1805, which was made perpetual by the 47 Geo. 3. feff. 1. c. 38, fo far as it relates to Paper- hangings, 110 perfon can print, paint or ftain any Paper in Ireland to fbrve for Hangings or other ules, without having taken out a Licence to manufaaure Paper- hang- ings for fale, duly granted and ftamped according to Law, the Paper- ftainer, before obtaining fuch Licence, is to enter into bond with two Sufficient fureties in a penalty, after the rate of £. 25 for each table, for ftamping Paper- hangings intended to be kept, conditioned for the pay- ment ofall fuch fums as fhall be chargeable and charged on fuch perfon for the Duties on Paper printed, painted or ftained. The Paper- ftainer is alfo to deliver to the Colle& or of the Diftrict an account in writing, containing his name, place of abode, and the place where his manufac- tory is fituate, the number of tables for ftamping, printing, painting or ftaining Paper- hangings intended to be kept or ufed, and the feveral rooms and places wherein any part of fuch bufinefs is to be carried on, or wherein any materials for luch bufinefs are to be kept or ftored ; all fuch table^, and every fuch room and place, to be diftinguiflied by feparate numbers, relating to each, in arithmetical progreffion, begin- ning with number one. The Paper- ftainer is prohibited under a penalty of £. 10, and the forfeiture of the Paper, from keeping any Paper fit for Paper- hangings, or any printed, painted or ftained Paper, in any other than the regiftered rooms. He is alfo prohibited from receiving any Pa- per, other than in whole reams or bundles, and in the fame covers and wrappers in which the Paper was charged with Duty, when in the hands of the Paper- maker; all fuch Paper, on its receipt, is to be depofited in a room or rooms to be kept for that purpofe ; and, on the out- fide of the door or doors of which, refpe& ivelv, fhall be painted, " Firft Account Room ;" within twenty- four hours after receipt of the Paper, the Paper- ftainer is required to give notice to the Officer in charge, of the quantity of Paper received, and the Officer is forthwith to proceed to take an account of the quantities and dimenfions of all fuch Paper, and to mark and ftamp the outfide wrappers and covers of every bundle and ream, to denote that fuch account had been taken of fuch Paper. The Paper- ftainer is further required to enter in a book, to be kept by way of debtor and creditor, an account of all Paper received into, and of all Paper removed out of, the Firft Account Room, and to ftate for what purpofe the Paper had been removed ; the book to be produced at all times on demand to any Officer of Excife; and if any deficiency fhall at any time appear in the quantity of Paper in the Firft Account Room, not accounted for by the entries in the book, the Officer is to charge the 1 aper- ftainer with Duty on the Paper fo deficient, as if it had been aftually printed, painted, or ftained. The Paper- ftainer is required, within feven • eays after the 29th of September, 25th December, 25th of March, and 24th