17.] os FEES, G R A T U I T I E S , fcc.—( A^ ftion Duty, & c.) 55 quarter, or a much longer time. Fine Paper oftentimes cannot be finifhed with advantage in the winter feafon, and frequently lies in an unfinifhed ft ate for feveral months. Examinant ufes one Wet- prefs to each Vat. Examinant is of opinion, that at the preient rate of Engine and Vat charge, if Paper- makers were obli° ed to work for eight months in the year, the amount of the Engine and Vat charge would nearly correfpond with the prefent Duty on the Paper that could be adtualfy made, on lefs employed in coarfe or heavy work, in which cafe the Duty on the quantity of Paper that could be made, would exceed the Engine and Vat Duty. One Engine can fupply only two fine Vats, but would be fufficient for three, four, or five coarfe ones. Examinant is of opinion, that it would be more fatisfadtory to the Trader, and more advantageous to the Revenue, if the whole Duty was charged monthly on the Engine, without any reference to the quantity of Paper madej each Engine to be allowed only one roller, or if two to be charged double Duty; the Manufadturer to be chargeable for eight months in each year, and for as many more as he fhould work. Examinant thinks that this mode of charge would be lefs liable to fraud than the Drefent. L In the laft year the Gauger over his Manufactory received fees amounting to four- teen or fifteen Guineas, the laft payment of which was made at the clofe of the lad month. The Surveyor received about one Guinea and a half for the laft quarter. If either the Gauger or Surveyor had additional trouble, he would receive an increafed fee. Mr. MrDonnel offered to fign the reft of his examination, if the laft paragraph refpedting fees was left out, the truth of which he again admitted; but faid he did not v.' ifh to give evidence againlt the Officers in charge of his Manufactory. J. S. Rochfort, Fredk Geale, Robert Alexander. No. r7- The Examination of Mr. GEORGE CUPPAIDGE, Paper- maker,' taken on Oath, the 14th day of February and the 23d day of March 1S08. This Examinant faith, That he is a Paper Manufacturer in extensive business in the county of Dublin. That two Vats and two Wet- presses are as many as he is able to keep at work with one Engine. He believes thar the price of Paper in Dublin has been kept down by the introduction from the fouth of Ireland of large quantities fraudulently made. He has never ufed the minute book required to be kept by Paper- makers, nor does he believe that any of the trade have. He understands that the use of it has been difpenfed with, in confcqtience of a representation made to the Excise Board by the Paper- makers of Dublin, of the impracticability of their complying with the regu- lations of the Law in this refpect. It is not the practice of the Officer in charge, after the commencement of a new quarter, to weigh, within the time prescribed by Law, all Paper made in the preceding quarter. Examinant thinks that it would very rarely be poffible to finilh off ail the Paper made in any quarter, within twenty- eight days after the expiration of the quarter. The Officers in charge of his Manu- factory have received fees within the iaft six months, he believes after Christmas to the extent he thinks of five Guineas. To the beft of his recollection, the total amount of fees paid at his Manufactory in the year was 1: .2. or Guineas. Geo. Cuppaidge. J. S. Rochfort, Fredk Geale, Robert Alexander.