53 ( Ireland.)— SEVENTH KEPOilT or THE COMMISSIONERS. [ AppS: , narh He conceives that the Affefcnent on the Tables is a hardikip, as ^^^ toS^ cSlonally employing their men in the ftaining; of pltraf rth oU - work has been finifhed; as if they enter a Table as at work they muft Pay for it the full Duty chargeable monthly. He pays one Gmnea a year to the Surveyo)" for making out the regiftry, but he pays no other fee or gratuity of any lend to either Surveyor or Gauger. ^ J. S. Rochfort, Fredk Geale, Robert Alexander, No. 2 2. The Examination of Mr. JOHN BOSWELL taken on Oath, the 12th of January and 22nd of March 1808. This Examinant faith, That he is a paper- ftainer, in extenfive bufinefs in the city of Dublin. Two defcriptions of Paper are ufed for staining, one called Elephant, the other Lapping. Examinant uses scarcely any but the former, Elephant is cf a larger fize, than and superior in quality to Lapping- paper, 16 iheets of the one and 24 of the other, make up the piece of seven square- yards. Elephant- paper is usually sold at from 21 to 40 Shillings per ream, and Lapping- paper from 12 to 18 Shillings per ream of 20 quires. The quantity of Paper he tries for interlining, he supposes does not exceed 20 reams in a year, a great part of which is neither Elephant or Lapping, but a coarse brown paper. Examinant thinks that it could not be of any injury to the trade, if no Paper other than Elephar. t- paper was allowed to be printed or Itained, and if the Paper- stainers were charged with Duty on all the Elephant- paper received into stock, making a deduction for the two outside quires of each ream, which are usually unfit for printing or staining. Since the Law has required a Permit to be had for the removal of Paper to the Stain'ers, it has become the practice of the Officers in charge, to make a memorandum in the ' flock- books of the number of reams received, but to charge to the flock account of the Trader, fuch quantities only as he declares intended for ftaining. The Paper ftaincd by this Examinant is never marked with the Duty charge ( lamp, until it is brought into his fhep to be expofed to fale. Examinant lees no inconvenience that could arife to the trade, if the Duty was charged before the procefs of ftaining had commenced. Whenever Paper declared to be intended for ftaining has been marked with the firft account ftamp, the Trader muft ultimately be charged with the Duty thereon, whether the fame ihall appear to have received the frame mark, and Duty ftamp or not. For this purpofe the Officer makes a comparifon at the end of each month, between the quantities ihac have been entered under the head of firft account, and the quantities charged with Duty, and from time to time carries over fuch pare as remains uncharged to the ( lock of the fucceeding month. Examinant is of opinion, that the Duty on ftained- paper in Dublin, if fairly collected, would amount to a far greater fum than is at prefent received. He thinks the beft remedy a-' ainft the extenfive evafions of the Duty which now prevail, would be to charge every Manu- facturer taking out a Licence, with not lefs Duty than /. 100 in, the year; likewife to require every Manufacturer to have his name ftamped at both ends of'every piece of Paper he prints or ftains, for the purpofe of grounding an enquiry, if fuch Paper was sftually purchafed from the Manufacturer whofe name appeared, in cafes where it • might be fufpeCted that retailers were vending Paper fraudulently manufactured • and if the pur chafe could not be proved, that the Paper fo expofed to fale Ihoulcf be liabie to feizure. He believes that the Paper which evades the Dutv, is principally manufactured by perfons who arc licenfed to retail Paper- hanging, and Who Trf* ri PPnl- ln r> « r « ~ ~ C, L. J . ... 1 11 1 <. > . . r , ] • i-> r , - ------ ^ nonving, HMU WHO frequently gee their Paper fraudulently marked and ftamped by the Revenue Offices • . fuch retailers fell at from , o: d. to u. 6d. under the prices of'licenfed Papcr- ftainer ' the Paper they c| efly ufo is Lapping of a very inferior quality, and die Itaini, coarfciy executed. He rarely Ilains any other Paper than Elephant, the principal pa e> arc of