14 { Ireland.)— FIFTH REPORT OF THE COMMISSIONERS [ Excife, find Book- keeper, be made to the Board of Excise, of all Spirits in Store, specifying the Names of the Proprietors, the Quantities, and the Time at which stored: That the Examiner of the Surveyors and Gaugers Books be required to extract them from an Account of the Spirits warehoused by each Distiller; and being furnished monthly by the Shipping Officers with an Account, containing the Particulars of all Spirits exported from the King's Warehouses, and by the Collectors with an Account of all Payments of Duty made within the Month on Spirits bonded; to deduct the Quan- tities exported or taken out for Home Consumption, and furnish to the Board Quarterly Accounts of the Quantities in Store, made up to the same Period as the Storekeeper's Return; a Comparison of these Accounts, besides checking each other, would serve to shew whether the Deductions made from the Distiller's Charge for Spirits warehoused, corresponded with the Quantities stored. Superior Officers might also be occasionally required, at the Close of a Quarter, to take an Account, and make a Return to the Board, of the Spirits actually found in Store; and the Storekeeper should always arrange the Spirits stored in such Order, as that the Check Officer would find no Difficulty in taking the Account. All bonded Spirits remaining in store beyond the Time specified in the Bond, should be sold for Payment of the Duty, Interest, and Charges ; and the Overplus, if any, paid to the Proprietor. While the Distillers arepermitted todrawtheir - Spirits of various Stength, we recommend, in order to render the Charge of Duty as equal as possible, that the Stocks of all Distillers and Dealers should, according to the Prac- tice of England and Scotland, be calculated at a given Strength 3 and that the Duties on Home- made, as well as British Spirits imported, be • charged accordingly; that this Strength should be ascertained by the Hy- drometer, with which it will be necessary to supply the Officers, and to furnish them with Tables, for the Purpose of enabling them to bring all Spirits to the given Strength. We beg Leave to add, that it seems desirable to have one Standard of Strength, and the same Hydrometer established Appendix, No. 18. both in Great Britain and Ireland 3 and, as is the Practice of the former, to prohibit in Ireland the sending out any Spirits ( except Spirits of Wine) exceeding that Strength. Appendix, According to the Course of the Trade, Spirits are now sent out from the Nos. 12,13, i4,15. jrish Distillery at an average Strength of 14 per Cent, above Proof; but we are informed, that the Retailers generally mix two Parts of Spirit with Appendix, one of Water; Spirits of this reduced Strength are called Phial Proof, Nos. 13, 43. * whicli is about 30 per Cent, under Irish Proof; so that if the Distiller * was prohibited from sending out Spirits of a greater Strength than Irish Proof, their Strength would still considerably exceed that at which Spirits are generally consumed. But it may be- proper to remark, that as the Continuance of the present Duty of 4s. British, per Gallon, on Spirits so reduced, would have the Effect of increasing it by i- 8th, it might be right to reduce the Duty correspondently, in which case it would become necessary to require a greater Produce of Spirits from the Wash. The additional Charges imposed by the last Distillery Act, appear calcu- lated to secure a great Portion of the Duty, in Cases where it has hitherto been evaded ; and we have no doubt but that the Stills will be found equal to the Workimposed, notwithstanding the Diminution of Power said to have been