( Ireland.)— SEVENTH REPORT OF THE COMMISSIONERS [ Appx. No. 25. The Examination of Mr. CHRISTOPHER NOONEY, Tobacco Manufacturer} taken on Oath, the 3d and 19th ot November 1807. This Examinant faith, . TT , , That he is a Tobacco Manufacturer in the city of Dublin. He has been ac- quainted with the Tobacco trade for nearly six years, during four of which he has carried it on very extenfively. In the two last years his sales have considerably de- creafed He attributes this decreafe to the prevalence of smuggling, which he con- ceives the increafe of Duty has greatly contributed to encourage. He considers that this branch of the Revenue is more defrauded by the smuggling of Tobacco into the country, than by the evafion of the Excise Duty. He was lately in the county of Rofcommon, where he has many customers, and saw large quantities of Tobacco there, which he heard and believes had been smuggled, and found from letters fbewn to him, that privately manufactured Roll Tobacco, which he could not afford to fell for lefs than is. 4d. per lb. was offered for sale in that country at lid. He admits that his Roll is of a luperior quality, but, even at is. 4d. his profits are derived only from the Stalks, which he disposes of to Snuff Manufacturers at 17d. per lb.— 100 lbs. of Leaf Tobacco usually produce him 100 lbs. of Roll Tobacco, and 20 lbs. of Stalks. He has heard that fmuggled Tobacco can be purchafed at S\ Guineas per cake of 1 ; o lbs. weight, upon which the Manufacturer would make a profit of nearly double the firft coft of the Tobacco. Smuggled Tobacco varies in price from 6| to 9 Guineas a cake. Examinant is of opinion, that to charge the Manufacturer with a certain quantity of work for each Table, would be advantageous to the Revenue, and without prejudice to the Trader, and that 6,000 lbs. a quarter would be a fufficient charge for one Table, and 4,000 lbs. each for every other. He thinks no Manufac- turer who paid the Duties could draw his livelihood from a fmaller proportion of work. He is further of opinion, that a reduction of the Excile Duty to 6d. per lb. would nearly do away the attempts to commit fraud. He sees no serious inconve- nience that the Manufacturer could fuffer, by being obliged to pay the Excise Duty before the removal of his Tobacco from the King's stores. Chris. Nooney. J. S. Rochfort, Fred; Geale, Charles Saxton. No. 26. The Examination of Mr. JAMES NOWLAN ; taken on Oath, the 3d and 17th days of November 1807. This Examinant faith, That he has been for upwards of seven years foreman to Mr. Foote, one of the principal Tobacconists of the city of Dublin. He is of opinion that the Tobacco trade has been much injured by the prevalence of smuggling, which has enabled the Manufacturer, more especially in the country, to sell at very reduced prices. Mr. Foote's fales to the country, both of Tobacco and Snuff, have of late been consider- ably diminifhed, efpecially to the county of Wexford and province of Connaught, and to the North. He has feen bills of fale, whereby it appeared that country dealers had fold Snuff at id. per lb.; and he has alfo heard of Roll Tobacco having been fold at from 2c^. to iid. per lb., while the Dublin Traders could not afford to fell the former for lefs than 4j. 4d. per lb., nor the latter for less than xs. He is convinced that the Country Manufacturers could not afford to sell at such low prices if they paid the Duties. He is of opinion, that fair Traders have generally expe- jrienced a gradual decreafe in their fales of both Roll Tobacco and Snuff, since the repeal of the Law winch charged Manufacturers with a fixed affeffment of Duty for each