N' 35.] ON FEES, GRATUITIES, & c.-( AuCtion Duty, & c.) » CT 77 turned, in order to promote a regular fermentation; an operation that is extremely opprcffive to the workmen, who often faint, owing to the fharpnefs of the fmell; Examinant is therefore of opinion, that it would' be impracticable for the Officers ( if the Law permitted) to weigh any large quantity of Tobacco in the fnuff- cafe. When Tobacco aft. r having remained in that ftate for a fufficient length of time is made into fnuff roll, and when the whole of the fnuff- cafe is exhaufted, the rolls are generally weighed, and the weight entered under the head of New Snuff- rolls, which, on the following day, are transferred and added to the old ftock. Exami- nant fometimes, but rarely, takes the weight of the rolls from the declaration of the Manufacturer. When the fnuff- rolls are to be fent to the Mill, he generally fees their, weighed our, and enters the weight in the ftock- book ; and when they are ground, weighs the fnuff, and enters the weight thereof in his ftock- book. He receives no notice for this purpofe, but takes the account in the courfe of his daily vifus. Mr. Foote, when he makes fnuff- roll, does not generally take the full allowance for water; but the other Manufacturers, fome of whom manufacture direCtiy from the cafe, as well as from the roll, ufually claim it. Examinant receives a falary of £ 40. per annum, fubjeCt to the ufual deduction for the Charity Fund. He receives from one Manufacturer a gratuity of one Guinea anil an half pier quarter, and from all the others but one Guinea each ; he receives for Permits the ufual fees; Mr. Foote allows for ? 11 Permit's; the other Manu- faCturers allow id. if under five pounds, and if above. The quarterly fees amount to about ^. 25. per annum, the Permit fees to about 12 Guineas a venr; Examinant does not, either direCtly or indirectly, receive or take any other fee or gra- tuity whatfoever. During the time that he has been in the Revenue, he has been employed in ail the various branches of the Excife, and in feveral important diftrCts; has thirteen or foui teen times aCted as Pro- furveyor, and fometimes in the molt txtenfive lurveys ; and has on many occafions received the approbation of his fupe- rior Officers, and in fome inftances that of the Boaid, communicated to him by the Collector; he cannot attribute his want of promotion to any omiffion or negleCt of the duties of his office, which he has endeavoured to perform with fidelity and attention. ' St. John O'Neill. J S. Rochfort, Fredk Geale, Robert Alexander, Charles Saxton. No. 35' The Examination of JEFFERY FOOT, Esq. taken on Oath, the 2d and 17th days of November lticy. This Examinant faith, That he is Proprietor of an extenfive Manufactory of Tobacco and Snuff. His trade in Snuff has very confiderably decreafed within 4 or 5 years laft paft; this he attributes to the increafed price confequent upon the rife of Duty. He conceives tfigj; the high Duty has tended to increafe fmuggling, and is ftrongiy inclined to think, that for 4 or 5 years laft paft, there has been a gradual decreafe of the Tobacco trade in Dublin. He thinks that many of the poorer Manufacturers are in the habic of doing more work than they Chew, and that many of them take out a Licence with a view to employ their Tables and Preffes in private manufacture. A Manufacturer muft work a certain quantity to be able to make a livelihood by the t. ade; and he thinks that a certain charge ( which fhould not be exceffive) might and ought to be impofed on every Table. He has heard that frauds have been lately praCtifed againft the Revenue, and the payment of the Excife Duty evaded by a fraudulent ufe of the licence fheet, but thinks that it would bear hard on many Manufacturers, if they were compelled to pay the Excife Duty before Tobacco could be removed from the King's ftores. ^ ^ J. S. Rochfort, Fredk Geale, Charles Saxton. 15- U