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The Seventh Report Fees, Gratuities, Perquisites Ireland

31/01/1809

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The Seventh Report Fees, Gratuities, Perquisites Ireland

Date of Article: 31/01/1809
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N'ja.] on FEES, GRATUITIES, & c.-( AuCtion Duty, & c.) 73 account in the courfe of his daily vifits, and without receiving any notice from the Manufacturer requiring him fo do: he feldom weighs the rolls when finifhed buz takes the weight thereof and of the ( talks on the declaration of the Manufacturer unlets he fees reafon to fufpeCt fraud, in which cafe he would weigh them. The' weight of the rolls and ( talks is deduCted from the quantity entered as in cafe, in which a correfpondent decreafe ( hould appear. If the whole cafe be exhaufted, then the weight of the rolls and ( talks, after deducting the addition before made for water, ought not to exceed the weight of the dry leaf. He is of opinion that an experienced and intelligent Officer, would be able to deteCt by obfervation any increafe of mo- ment, either in the cafe, or in any other part of the flock ; and if on the view, he fufpeCts that there was more in the cafe than ought to be, he would weigh the cafe, and any increafe appearing therein would be liable to feizure; but he if of opinion,' that the Manufacturer might, in fuch a cafe, infift on the Officer's weighing off the flock; and unlefs an increafe appeared on the whole thereof, he conceives that no penalty could be inforced. When the Manufacturer intends to make Snuff, he weighs out of the fnuff- cafe whatever quantity he- requires for that purpofe, and from the weight thereof, taken generally according to his written declaration, this Examfnant deduCts i- 6th, in order to reduce it to the weight of dry leaf, and enters the amount in his ftock- book ; it is then fent to the Mill, to be dried and ground into Snuff; after this opera- tion is finifhed, he, in the courfe of his daily vifit, and without any notice from, the Manufacturer, either weighs the SnufF, or as is more commonly the praCtice, takes - a declaration of the weight, and in cafe it does not exceed 8olbs. for every xoolbs. of dry Tobacco, he enters the amount in his ftock- book under the head of New Snuff, which on the following day is added to the old Snuff flock, and entered ac- cordingly : fhould the weight exceed the above proportion, he fhould confider the increafe as arifing from fraud, and liable to feizure, but difficulties ( imilar to thofe before dated would occur in eflablifning fuch a feizure. When the Manufacturer breaks up his Snuff- cafe or Snuff- heap in order to make Snuff- roll, the quantity taken out of cafe or heap for this purpofe, is not weighed, but after it has been con- verted into rolls, Examinant takes an account of the number thereof, and the weight of each, and enters the total weight in the ftock- book under the head of New Snuff Rolls; on the following day, they are added to the flock of Old Snuff Rolls, and a - ticket is affixed to each roll, containing its number and weight. Examinant takes this account likewife in the courfe of his daily vifits, without receiving any written notice from the Manufacturer, and commonly on his declaration. When the Manu- facturer fends any Snuff- roil to the Mill, in order to be made into Snuff, he acquaints the Officer therewith, either verbally or by a written declaration, and in fuch cafe, Examinant makes a proportionate decreafe in the weight of Snuff- rolls in his flock- book ; after the roils have been manufactured into Snuff, he takes and enters the weight thereof in his ftock- book, ufually from the Manufacturer's declaration. The Manufacturer is required to keep all new Roll and new Snuff feparate from the old, for twenty- four hours, or until account thereof has been taken by the Officer; he muft alfo affix to every part of his ( lock a ticket or label, containing the quantity of each defcription thereof rcfpeClively, and muft renew the fame from time to time according as any alteration takes place therein. At every vifit, Examinant requires the Manufacturer to make a declaration of his flock, which he does in writing, and Examinant frequently examines and compares the fame with the ( late of the ( took, If he ( hould fufpect fraud, or if on weighing part of the flock, he ( hould find any increafe therein, he then would weigh off the whole flock, excepting the fnuff- cafe; but unlefs under fuch circumflances, it is notufual to weigh the flock, as the operation would require a great deal of time and labour. Examinant is of opinion that it is impracticable to weigh the fnuff- cafe, partly on account of the fmell, which can fcarcely be endured by perlbns unaccuftomed to it, and partly cn account of the great quantity of Tobacco kept therein ; it is therefore in the power of the Manufacturer to introduce fmue; gled Tobacco into the fnuff- cafe without the Officer's being able to deteCt him. Examinant weekly makes up a charge voucher, containing the names of the Manufacturers within his walk, who have broken up any package of Tobacco during^ the week, the day of making the charge, the rate of Duty, the number of pounds of Tobacco broug ht to charge, and the amount of Duty thereon in Infh and Britifh currency; this'voucher is compared with the ftock- book by his Surveyor, who figns the fame and returns it to the Collector. Befides the weekly charge voucher, Examinant makes out a monthly voucher, containing the names and refidences of the j X Manufacturers,
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