/ Ireland, SEVENTH. REPORT o? THE, COMMISSIONERS -[ App*. " No. 50. ^ The Examination of WILLIAM B. SWAN, Esquire, Inspec tor- General of- Excise and Licences of Ireland; taken on Oath, the 22d and 23d of October 1807, and 14th Janu- ary 1808. " This Examinant faith, , . t. . •,.. , „ That every Tobacco Manufacturer before he obtains a Licence, is Obliged to remitter with the ColleCtor of the district wherein he refides, all rooms, ftores, places and alfo all implements intended to be uled in the manufacturing and ftonng of Tobacco, and to enter into a bond with two fufficient fureties, conditioned to pay the Excife Duty within seven days afcer the Tobacco lhall have been broken up for manufacture, upon which and on payment of the Licence Duty, the Collector o- rants him a Licence, and also gives him a certificate thereof, figned by a Com- miffioner of Excise, and countersigned by the Regifter- General of Tobacco. Every perfon dealing in unmanufactured Tobacco, who is not an Importer, is alfo required to take out ' a Licence, and receives a certificate thereof. Thefe certificates are directed to be returned quarterly, or fooner fhould they be filled up before the expiration thereof, by being ufed in the manner required by Law, and in lieu thereof new certificates are granted. But frequent applications are made to the CommifTioners for new certificates on the allegation of the lofs of thofe previoufly granted; and he is confident from the information he has received, and the detec- tions he has made, that in many inftances fuch lofs has been pretended in order to cover and protect fraudulent practices againft the Revenue. When a Manufacturer purchafes a hogfhead, or any other quantity of unmanufactured Tobacco, he muft produce his certificate of Licence, or as it is commonly called his Licence Sheer, whereon he or his known Clerk is required to indorfe the marks, number and weight of the package or packages fo purchafed, together with other. particulars required by Law, and to fign the fame, and on the production thereof the proper Officer grants a Permit- for'the removal of the Tobacco; but it is a frequent praCtice with fraudulent Manufacturers after the receipt of the Tobacco to fupprefs the Permits, and to alledge the loss of the licensed sheet, by which means they are enabled, either privately to manufacture and difpofe of the Tobacco fo received by them, or proteCt it in their ftock by a falle credit. Another fpecies of fraud has been .. praCtifed in Dublin by Importers, who have pretended to lofc the licence fheet fent to them from diftant parts of the kingdom by Manufacturers, for the purpofp of- having Tobacco purchafed for them. Under thefe certificates Tobacco has been purchafed from other Importers or Dealers in the name of the licenfed Manufacturer, and the Tobacco afterwards privately difpofed of to fraudulent Manufacturers and perfons whofe licence fheet had been thus ufed, and then availing himfelf of its pretended lofs, has denied the receipt of any fuch Tobacco, and thus the Revenue has been defrauded of the Excife Duty. Licences for manufacturing Tobacco have been taken out by fictitious perfons, and upon fictitious fecurity, and have been made inftrumental to extenfive frauds. The perfons obtaining luch fraudulent Licences go through the regular forms in purchafing from the Importer or Dealer, but neither the Tobacco purchafed nor the perfons taking out the Licences can afterwards " be traced. Inftances have alfo occurred of Manufacturers in the city of Dublin, who having privately' manufactured a part of their Rock, have obtained Permits for a pretended removal from their dry leaf to that extent; thefe Permits, as Examinant has heard, have been afterwards forwarded to correfpondents on the Coaft, who were thereby enabled to cover an equal quantity offmug- Ld Tobacco, and the Excife and import Duties were loft. Examinant is of opinion, that the fmueplina- of Tobacco has confiderably increafed of late, and will continue to do To Shite" the Dunes remain fo high. Within the laft twelve months the Revenue cruizers have maoe confidence captures of fmuggled Tobacco on the Weftern Coafts. Smugolcd Lobaccofrequent y ufed in its raw ftate, as he believes, in. many parts offon- \ ° ri15 b:' OUg? t ' nC° rCOnrUmptl0n afcer bdn § privately manufactured by Wed and unhcenfed perfons. It is imported principally from Guernfey, and lometimes from America, concealed in hogfheads of flax feed 7 fT/ VaT ° f thG Procefs' that Tobacco may be „ pnvately mar. u.„ Ctured, . notwithltanding the vigilance of the Officer in charge. - Examinant