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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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z6 Geo III. - c. 43. App* N" 33, Afp* N° 26: Ibid. Brit. Aa. 2gGeo. ll1. c. 68. lec. 78. ( Ireland.)— Seventh REPORT OF T H E COMMISSIONERS [ Excife, of the O'^ rer. In concluding thefe obfervations, it feems fcarcely ne- ceffary to remark on the impropriety of fubordinate Officers venturing to difpenfe with the obedience due to the regulations of the Law When the manufacture of any Tobacco put in cafe, and intended for Roll is finifhed, the Manufacturer is required to deliver to the proper Officer a declaration in writing, fpecifying the number of Rolls of Tobacco made, and the ftalks and Items arifing therefrom, and to deliver a like declaration of the number and weight of Snuff Rolls produced from any Tobacco weighed out of cafe, and declared to have been intended for Snuff; and alfo of the weight of all Snuff and Returns of Tobacco that; fhall be produced from any Snuff Roll or Tobacco respectively weighed- out for Snuff, and to keep all luch Roll Tobacco, Snuff Rolls, and Snuff, and all Stalks or Stems, feparate from all Tobacco of the like defcription- for 24 hours, or until the Officer fhall have taken an account thereof.. By this regulation it feems intended, that after the Manufacturer has commenced working off the Tobacco in cale into Rolls, no further account, fhould be taken of it, until the whole cafe had been exhaufted, and that) this part of the proeefs fhould be continued without any delay or interruption. It appears, however, that the Account is taken by the Officers, as the Rolls are . finifhed, and at the defire of the Manufacturers, who are like- wife permitted to add frefh Tobacco to the cafe, before its original con-, tents are worked off; a praCtice obvioufly affording great facility to the. fraudulent Manufacturer, of privately difpofmg of any portion of his Rolls, that have been manufactured in the intervals of the Officer's vifits,; and of fupplying at little hazard the decreafes in the cafe with fmuggled Tobacco, which is ufually of fuperior quality, and therefore peculiarly fitted for the manufacturing of Rolls. It is, however, ftated, that a mixture of Tobacco of different qua- lities is fometimes required in the manufacture of Rolls, and that to prohibit the Manufacturer from adding to the Roll Cafe, would be to lubjeCt him to. fericus inconvenience, as the quality of the Tobacco cannot with certainty be difcovered until it , has been wetted. Admitting this ftatement to be correCt, as far as it relates to the neceffity of a mixture, for the purpofe of manufacturing Roll Tobacco, it does not appear but that with proper attention, the quality of the Tobacco might be afcertained, and the neceffary addition made previous to working off", the Cafe, without any injury to the Manufacturer, by allowing, the Manufacturer liberty, within a limited time after his. " firft declaration either for Roll or Snuff, tc deliver a frefh declaration of the addition or change intended to be made, as is the practice in England. Under every circumftance it will be effential to the, fecurity of this branch of the Revenue, that the Officers in charge fhould pay a ftriCter attention than, heretofore, to the progrefs of the Manufaaurer in the managing and working off the Roll Cafe. The nature of the procefs, and th° e facility with which Tobacco privately manu& aured. may be brought into confumption, renders it by no means difficult to deceive the utmoft- Vjgilance and circumfpeftion.; but from the loofe and negligent manner , in which the inferior Officers appear to execute their duty, the fraudulent Manufaaurer has no fuch obftacle to encounter.. The
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