29 29 Geo. III. c. 33. 29 Geo. III. c. 18, 47 Geo. Iir. SeflT. 2. c. IJ. Auctions, & c.] ON FEES, GRATUITIES, & E. encouragement of Inland Navigation till 1789, at which time a different provilion was made, and this Duty repealed for that objeCt; but a Duty • of the like amount on Wrought Plate was in the fame year granted to • the Crown, and collected and fecured under the regulations of 3d Geo. II. C. 3. and 25th Geo. III. c. 8. In 1 807, an Aft was patted for regulating anew the collection of this Duty, by which all Gold or Silver Plate lent to the Allay Office, is re- quired to be accompanied by a note from the Manufacturer, ( taring the particulars, and the grofs weight of the article to be alfayed ; thefe notes are to be filed by the A ( fay Matter, and kept in his Office ; the Duty is charged on the weight, after deducting one- fixth, as an allowance for wade in the finifhing. The Affay Matter enters in a book the parti- App^ N0 38 & 39 culars of every piece of Plate a ( fayed, viz. the name of the Manufac- turer, the grofs weight, and the net weight of every piece of Plate a ( fayed, and the amount of Duty thereon. The Duty received is weekly paid over to the ColleCtor of Excife, who gives his Receipt to the Matter of the Goldfmiths Company. Quarterly Returns are made to the Com- miffioners of Excile of the Duty received during the quarter; the Return is drawn out and ( igned as well by the Affay Mafter, as by the Matter of the Corporation. The Affay Mafter ( wears to the faithful execution of the duties of his Office before one of the Commiffioners of Excife, who are empowered to make an allowance out of the Duties received, of one Shilling in the pound to the Corporation of Goldfmiths for then- trouble and expence in collecting the Duty, & c. Notwitbftanding that thefe regulations have been guarded by a heavy penalty, on the expolure to fale of any Wrought Gold or Silver Plate without being duly afiayed, touched and marked, the Affay Mafter is of opinion that the Dutv is not paid on more than two- thirds of the Plate manufactured in Ireland. If the Dealers in Wrought Plate were occafionally vilited by fome intelligent and active Officer of the Revenue, a mealure alike neceffary in Dublin and the Country DiftriCts, it may be prefumed that the magnitude of the penalty and forfeiture would gradually put an end to evafion of the Duty. CARDS AND DICE. A DUTY on playing Cards and Dice made in Ireland, was firft impofed by an ACt paffed in 1729, and the Manufacture confined to the Cities of Dublin and Cork, but afterwards extended to the City of Limerick. The produce of thefe Duties was applicable to the encou- ragement of Inland Navigation till 1789, when they were repealed, and a Duty 011 playing Cards and Dice to a like amount granted to His Majefty. By the firft- mentioned ACt, Makers of Cards and Dice were required to fend notice in writing to the ColleCtor of the Port of the houfe or place where they intended to make the fame, and no materials began to be wrought for or towards the making of Cards or Dice, were to be 3 Geo. II. c. 2. 29 Geo. III. c. 33. 29 Geo. III. c. 18. 3 Geo. If. c. 2. I C. II removed