95 A p p e n d i x , N ° 54. Finance Accounts of Ireland 1 fecjs, Duties.] ON FEES, GRATUITIES, & c. ment, and returned by the Receiver General to the feveral Colle& ors of Excife, by whom they had been remitted, amounting in the five years, - ending January 5th 1808, to the fum of £. 286,241" i i j. 2Id. ' It is obvious that the practice of making remittances by Bills, a great pro- portion of which, it may be prefumed, was fictitious and fabricated, * could not have been carried to fuch an extent, without occafioning ierious loffes to the Revenue. Cf this a ftriking inftance is afforded bv - the collection of Maryborough, to which protefted Bills to the amount of £. 37,161. 13J. 5d. appear to have been returned in the fame year that the Collector of that diftrict was difmiiFed from his Office, owine* 9 Cl) to the Crown a balance cf £. 20,880. I6J. Befides the annual Account, which conftitutes the real and efficient check upon the Col- lectors Accounts, the Accountant General furniftres weekly to the Lord Lieutenant, Chief Secretary, Lords of the Treafury and Commiffioners of Excife refpectively, copies of an Account called his Weekly Abftract, pur- porting to give a concife view of the ftate of each collection. Endeavours have lately been made to improve this Abflract, by framing it fo as to fhew the net Cafh Balances of the feveral Collectors at the clofe of each week ; but the little reliance that can be placed 011 fuch ftalements, will diftin& ly appear by contrafting the Cafh Balances, as ftated in the Accountant General's Abftract for the week ending 5th Jan uarv 1808, with the actual Cafh Balances due by them on that day. By the former they appear to to be £. 20,030. while they actually amounted to £. 74,434. 12 j. i \ d. The fame oblervation applies to the Depart- ment of the Cuftoms ; the total Cafh Balances of the Cuftom Collectors, appear to have amounted, by the Accountant General's Abftract;., for the week ending 5th January 1808, to £. 15,660. whereas they actually amounted 011 that day to £. 53,028. 13/. 5- 4d. Thefe fallacious ftate- ments appear to be owing principally to the Accountant General's giving credit to Collectors, who have not returned their Abftracts at the period of " his doling his Weekly Account, for all acquittances iffued to ihem by the Receiver General, and for unacquired Bills in his hands, while . the debit of their refpective Accounts remains ftationary, making by fuch means a balance to appear in favour of a Collector, who at the time may be in fact both a debtor and defaulter. The hazard to the Revenue refulting from this practice, is fufficiently obvious from the . ftate of the Cork Excife Collection at different periods of laft year ; by the Accountant General's Abftract, the Collector of that diftrict appeared Appendix, - N* 25 in one inftance to have credit for over remittances to the amount of .£. 10,6so. while by his own account he claimed to have over remitted onlv £. 828. 19^. 6d; in another inftance, by the former Account, he was made to have over remitted £. 4,480. when there was a Cafh Balance againft him to the amount of £. 6,030. and when at length he abfeonded, owing to the Crown a balance, as we were informed, of £. 24,500. he was ftated to have over remitted £. 4,520. To remedy fo defective a mode of making up this Account, it feems only neceffary to require, that the Accountant General fhould omit to make any ftate- ment in his Abftract, of the balance of fuch Collector as may neglect dulv to return his Weekly Account, and fpecially to point out his- default. We alfo recommend that the Accountant General fhould give credit in. C7 B b his Appendix, N* st. Appendix, N* 22. Appendix, N* 23. Appendix, N° 24.