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The Fifth Report Fees, Gratuities, Perquisites Ireland


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The Fifth Report Fees, Gratuities, Perquisites Ireland

Date of Article: 18/03/1807
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Bi/ liiterUs.] fett FEES, GRATUITIES; & c. Time, notwithstanding his Instructions to that Effect. Permits for Spirits intended to be warehoused were in like Manner applied for and granted, after the Spirits had been lodged in the King's Stores and guaged by the proper Officer, a Receipt signed by the Storekeeper, specifying the Name of the Person storing the Spirits, the Number of Casks stored, their re- spective Marks and Numbers, their Contents in Gallons by Gauge, the Strength of the Spirits, and the Day when received, was given to the Dis- tiller, and became the Gauger's Authority for deducting that Quantity from the Weekly Charge. Of this Receipt the Gauger made Two Copies, one to be wafered to his Stock Book, the other with the Original, to be annexed to the Weekly Voucher, and returned to the Collector, By Lav/, the Liberty of warehousing Spirits is allowed in certain Ports m « of Ireland. Spirits so warehoused may be either exported Duty free, or taken out for Home Consumption, on Payment of the Duties, and Interest there- on, at the Rate ofyf. io per Cent, per Annum, from Sixty Days after the Time of storing; but Spirits which have paid Duty may be exported with- out being warehoused, and receive a Drawback of 5s. 3d. British per Gallon; III. 0.67. and Spirits exported from the King's Warehouses a Drawback of iod. British per Gallon, in lieu of the Duty on that Proportion of Malt, which is supposed to have been used in their Manufacture. We have before men- tioned, that the Storekeeper's Receipt was the Voucher, on which the Officer deducted from the Distiller's Weekly Charge the Quantity of Spirits warehoused in any Week. We are now to add, that it is the Storekeeper's 46 G. III. c. 88. Permit alone which releases them from Store, when taken out for Home Consumption; that no Account of these Spirits appears to be kept by the Appemlk, No. 17 Book- keeper of the Stores; and that the Stock in Store has not been taken by any Check Officer for the last Four Years. Having detailed in our Re- Page12 & Al- port on the Customs, the Frauds which had prevailed with respect to Goods stored under Bills of View, and the heavy Losses which the Revenue sustained thereby, we cannot but view the present Manner of warehousing Irish Spirits, and taking them out for Home Consumption, as liable, under an incorrect Officer, to similar Abuses. We do not mean to insinuate the slightest Suspicion of Misconduct in the present Officer; our Observations apply solely to the System, in which it is desirable that every Access to Abuse should be guarded. To correct these Defects of System, we recommend, that the Distiller be prohibited from warehousing Spirits except under Bond, in like Manner as imported Goods are stored and bonded. The Bond to be passed to the Collector for the full Amount of the Duties, to be paid at the Time specified, and to be discharged by the Export of the Spirits, or on Payment of the Duty if taken out for Consumption : That the Book- keeper to the Stores be required to keep an Account of all Spirits ware- housed the Charge Side to contain the Particulars of every Parcel of Spirits stored, and the Discharge Side the Account of their Disposal: That the Receipts given by the Storekeeper for Spirits stored, and all Orders for their Discharge, be countersigned by the Book- keeper, in Proof of his having made the proper Entries: That the Power of granting Permits be no lon^ r left with the Storekeeper : That all Permits to cover Spirits taken out of the King's Store for Consumption, be granted by a Permit Office ( the Establishment of which we purpose to recommend) ; and where there is no such Office, by the Surveyor, on the Production of the Collector's Receipt for the Duties: That Quarterly Returns, signed by the Storekeeper 44, D and
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