2 4 App* N° 29. 37 Geo. III. c. 42. 45 Geo. III. c. 20. $ 7 Geo. III. c. 42, App* N* 30. ( Ireland.)— Seventh REPORT OF THE COMMISSIONERS [ Excife. r a6 S20 7i. no eftedtual meafures feern to have been taken for iis important purpofe by the Board, under whofe immediate dtntfhoa and controul thefe vefTels are placed.; as it appears that on an average of 41 years, ending Odober 1807, they had remained more than two- thirds . of that time in Port. . When a confiderable portion of the Revenue derived from Tobacco, was rendered dependant on the due collection of the Duty of Excife, it became necefiary to watch the manufaaure and confumption of the article, bv a fyftem of ftrift furvey, as much with the view of guarding againft the circulation of fmuggled Tobacco^ through the interior of the country, :• un^ uianuii wi " bb ° ^. uuv, as to fecure the payment of the Excife Duty on fuch as had been legally imported. For the attainment of thefe objeas, the Law prohibits any perfon to manufadure Tobacco without having been previoufly licenfed for that purpofe. This Licence is granted by the Collector of Excife of the Diftria in which the Manufaaurer refides, on his producing the proper ftamp required by the Ad of the 45 Geo. III. / hewing that he had paid the Licence Duty, and giving bond with two liifficient iecurities, conditioned to pay the Excife Duties. The Manu- faaurer likewife receives from the Colleaor a Certificate of his being licenfed, which is fignedby a Commiffioner of Excife, and by the Regifter General of Tobacco. On every purchafe of unmanufactured Tobacco by any Manufaaurer, he is required to produce this Certificate to the Importer or other Seller, who is direaed to inuorfe thereon the number of packages fold, alfb the marks, numbers and weight of each, the place from whence imported, the time when, the name of the fhip in which the fame was imported, the time when the Import Duty thereon was paid, the name of the perfon • to whom the fame was fold, and the time of fuch fale. O11 the pro- duaion of this Certificate, with fuch indorfements fismed bv the feller of O j the Tobacco, or by his known Clerk, to the permitting Officer, he is authorized to grant a Permit for the removal of the Tobacco into the flock of the purchafer, fpecifying 011 fuch indorfement the date and number of the Permit, and the place where the fame was granted, and flgning his name thereto. When a package of Tobacco is received by any Manufacturer, it is- the duty of the Officer in charge of the walk, to examine and compare the marks and numbers thereon, with the marks and other particulars con- tained in and indorfed on the Permit, and with the indorfements on the Certificate of Licence, and in cafe of their agreement to fign the., latter, and grant a Certificate in lieu of the Permit. The Manufacturer is pro' hibited from opening any package of Tobacco, except in- the prefence of an Officer of Excife, unlefs he fhould negled to attend, after receiving 24 hours notice for that purpofe. It is the duty of the Officer to attend on receipt of every fuch notice, to charge the Excife Duty on the whole contents of fuch package when opened, and to return the amount thereof, and tne name of the perfon chargeable therewith, to the Colleaor of the Diftria; and Wlthin days after the package has been, opened, the Manufaaurer is required to pay the Excife Dutv na^/ lfrtS ' r n '^ k^ 118 WCre Wel1 caicuhted t0 ^ the payment of the Excife Duty on Tobacco legally imported, the evaW • of