Duties.] ON F E E S , G R A T U I T I E S , & c. the Accountant General, and afterwards tranfmitted, together with the Vouchers, to the Auditor, to be by him finally audited and paiTed. In purfuance of this order we find, that the Accounts of the prefent Appendix, N° 32. ' Receiver General have been, in every year fince his appointment, regularly palled and fent to the Auditor, and that thofe of the late Receiver General, have been examined and compared with the Vouchers bv the Accountant General, and found to be perfe& ly corre£ t, and that the balance due on thefe Accounts has been paid off; but that the Accounts and Vouchers have not been fent to the Auditor General, no perfon having come forward, on behalf of the Reprefentatives of the late Receiver General, to fign the Account in the Books of the Account- ant General. It appears to be extremely defirable, that the ftatement annually prefented to Parliament, relating to the Revenue of Great Britain and Ireland refpeftively, lhould be framed on the fame principle, and afford a fimilar view of the Finances of each Country. But the amount of Excife Duties, ftated in the account of the Public Income of Ireland, under the head of grofs receipts within the year, ktftead of exhibiting the a6tual receipts of fuch Duties as it profeffes, and as is the cafe in the account of every branch of the Public Income of Great Britain, contains the whole of the Excife produce brought to chargd within that period, though a confiderable portion of fuch Duties may be outftanditig on the day to which the Account is made up, either from their being in arrear, or not being then payable. Hence the rate per- cent. at which this Revenue has been collected, is untruly ftated, the calculation being formed on the amount of the Duties brought to charge within the year, inftead of the actual receipts ; fo likewife the balances ftated in the fame Account to be in the hands of the feveral Collectors of Excife, are not their a£ tual Cafh Balances, but contain the amount of all Duties outftanding under the defcription of Current Arrears, except fuch as are not payable until a future day, while the amount under the head of Arrears of Inland Excife, & c. which might be pre- fumed to extend to the current arrears, is compofed of fuch fums only, as in confequence of their being conlidered to be irrecoverable, have been, from time to time placed on the Infolvent Lift. This mode of framing the Account, though not defigned for that purpofe, is certainly calcu- lated to miflead thofe who may not be intimately acquainted with the materials of which it is compofed. We therefore recommend that in future, the account of the Public Income of Ireland, may be made up precifely in the fame manner as that of the Public Income of Great Britain, which is both in its charge and difcharge a Cafh Account, and that the Arrears and Balances fhould be particularly ftated in the fepa- rate Account, already appropriated to that purpofe in the Finance Accounts. ESTABLISHMENT. BEFORE we concluded our Enquiries into this branch of the Public Revenue, we fhould have felt it our Duty to enforce, by further obfer- vations the neceffitv of endeavouring to prevent the Officers charged with