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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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7 6 ( I r e l a n d . ) — S E V E N T H REPORT Or THE COMMISSIONERS [ Appx. No. 34. The Examination of Mr. ST JOHN O'NEILL; taken on Oath, the 28th of OClober, and 23d November 1807. This Examinant faith, That he is a Ganger, and has been in the fervice of the Revenue for upwards of thirty years, and converfant with the Tobacco business since the commencement ot the Inland Excife on that article. He is at present Gauger of St. Catherine's walk, in the city of Dublin. There are five Tobacco Manufacturers in that walk, he vilits daily or oftener, if neceflary, the several Tobacconists in the walk ; keeps an account of their flocks, and brings to charge every cask of Tobacco that is opened. When the Manufadurer receives any package of Tobacco, this Examinant uniformly requires him to fwear that it is the same for which the Permit that accompanies it was granted, and compares the marks and numbers on the package, with the marks and numbers indorfed on the Permit, and with the marks and numbers inferted in the quarterly certificate or licence sheet; and if he finds them to agree, he figns the licence fheet, and in lieu of the Permit grants a certificate, on which he inclorles the fame marks and numbers that are on the Permit; he enters the weight of the Tobacco received under the head of new stock in his stock- book, and on the following day he adds it to the old flock, it is his general practice not to permit any Manufacturer to open a package of Tobacco, unless he has previously served him with twenty- four hours notice; but where he has thought such delay might be attended with material • inconvenience to the Manufacturer, he has sometimes allowed him to open the package intended for manufacture in his presence, although fuch notice had not been given. When any package is opened, he enters the whole weight thereof in a column of his ftock- book appropriated to that purpose, and charges the Excife Duty thereon. The Manufacturer may either weigh out the whole contents of the package for manu- facture, or any part thereof, at his option, and in either case it is Examtnant's prac- tice to have the fame weighed in his presence, and not to depend on the Manu- facturer's declaration, unlefs he has been served with several notices of weighing ac the fame hour, or has befin engaged in the discharge of other duty. He enters the weight in his ftock- book, and the following day the Tobacco is put into the roll or inuff cafe, according to the purpose for which it is intended. To the weight of the Tobacco put into roll or cane- case, he adds one- fifth, in order to allow for the increafe occafioned by the water used in the manufacture, but he confiders ic wholly unnecefTary to do fo with respeCt to Tobacco put in case for fnuff, when not intended to be made into fnufF- roll, as a deduction to an equal amount muft be made when any part thereof is made into snuff. The Law requires the Manufacturers to provide wooden frames, and to put Tobacco in case therein; but he does not confuler that this regulation affords any protection to the Revenue; and • conceiving that Tobacco intended for roll, is injured by the fermentation aiifing from it? being kept too long at a time in the frames, especially in warm wea- ther, he has permitted the Tobacco to be placed in heaps upon the floor. To- bacco intended for Snuff is fometimes placed in the frame, fometimes put into binns, and fometimes kept in a corner of the room, covered up with coarle cloths, for the purpofe of bringing it into a ftate of fermentation. The Manufacturer is at liberty to manufacture out of his cane- cafe according to his convenience; and when he has fi dfhed any number of rolls, Examinant at his daily visits weighs theif^ aSj1 enters the weight under the head of New Rolls; and at his visit, on the next day, he adds them to the old roll ftock. He also weighs the stalks remaining from the manufacturing of the rolls, if the quantity be considerable, otherwise he calculates their weight from view ( which his experience enables him to do with fufficient accu- racy) enters the amount in the ftock- book, and having deduCted the weight of the roils and ftalks from the cafe, decreafes it accordingly. Tobacco in cafe° for fnufF is either made diredly into fnuff, or firft into fnuff- roll, and then into fnuff. Mr' Foote maKes fnuff rolls only twice a year, and does not manufacture fnuff directly from the caie, It is his praCtice to break up for this purpofe two or three hogfheads of lobacco at a time and to add thereto a proportion of ftalks, which have either remained from rods of his own manufadure, or have been purchafed from other Ma- nufacturers; he puts both together in cafe, in which ftate they ufually lie for five or fix weeks, according as the weather permits: while in cafe, the Tobacco is frequently turned,
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