8 App* N' 3. App" N° 4. m ( Ireland.) - Seventh REPORT OF THE COMMISSIONERS ( Excife.- It appears that the above- mentioned return is made to the Gauger of the walk, who inferts the amount of the duty in the general voucher re- turned by him to the Colledor, the Manufacturer retains a duplicate of his own return, which he verifies on oath, and lodges with the Colledor at the fame time that he pays the Duty. The only manufaftory of Gkus Bottles in Ireland, is fituate in the Diftria of Dublin, and the Revenue arifino- therefrom, which has always been inconfiderabie, appears to be on the decline. Under the prefent Law, the charge of Duty is made to red folely on the oath of the Manufadurer, or his clerk, as the examina- tion of the Manufacturer's books, furniffied to the Officers of Excife, ap- pears calculated to produce no other effeft than an oftenfible correipond- ence between thofe books and the Manufacturer's return. Whenever the manufaaure of Glals Bottles ffiall become extenfive in Ireland, and the Revenue to be derived from it of Efficient moment to call for a change of iy. ftem, it may perhaps . be proper to reforc to a charge by furvey, fimilar to that which is praclifed in England. HIDES AND SKINS. 34 Geo. tit. c. 21. IN 1794, it appears an Excife Duty was firft impofed on Hides and 38Geo. HI. c. 23. Skins tanned with bark, and in 1798, on certain Hides and Skins not tanned with bark. Thefe Duties were charged by the pound weight or by tale. 39 Geo. HI. c. 39. In 1799, an afleffment was fubftituted for the Duty on Hides and Skips tanned with bark, and an annual charge of cjd. per cubic foot was impofed, in refpe. d of ail Pits in which bark was ufed for tanning, deducing thereout two- ninths of the whole contents of fuch pits, on account of the pits called latches, the amount of fuch charge to be paid in monthly payments of one- twelfth part each. Th. e Duties on Skins not tanned with bark continued to be levied as at firft impofecl. Tanned Hides are declared by Law to be, Hides or Skins tanned in ouze made of the bark of trees or fumach. Hides and Skins drelkd in oil to be, fuch as are made into leather with oil, & c. Tanners and Leather- dreffers, and Makers of Vellum or Parchment, are required to give notice, and make a return in writing to the Collector of the Diftria, of their names and places of abode, and of the premifes to be ufed bv them tor tanning of Hides, dr effing of Skins, or making of Vellum or Parch- ment, and of the number and lituation of the Pits and Vats therein refpeaively. Tanners in bark are moreover required to return the num- ber of cubical feet contained in their Pits, intended to be ufed for tan- 40Geo. in. nmg'with bark. By an Ad paffed in the year , 800, thev had the power of discontinuing to work apart, not exceeding one- fourth of their 1 its, for a term not lefs nor greater than fix months, and during that period to be exempt from a correspondent proportion of the monthly charge provided that ten days previous notice had been given to the Commiffioners of Excife, and to the Surveyor and Gauger of the walk 43 Geo. TIT. c. 97. ^ ^^ TtT^' T' thG - Heal content^ ^ vear 180'• the 1 1 Continued. By an Ad paffed in the the p0Wer of difcontinuance was limited to fuch proportion of