t) ijliileries.~\ ON PEES, GRATUITIES, & c. been occasioned by a Reduction that has been made in Part of their App^ ratus, in consequence of a late Provision requiring all Appendages to the Appendix, Still or Head, communicating with the Worm, to be measured in as Part of Nos- J> IIj I9- the Still. But when we connect the Increase of Charges with the Number 46 G. III. c. 88. of Weeks for which the Distiller is, under his Licence, at all Events liable to Duty, and consider the Variety of unexpected Circumstances that may disturb the best arranged business in a Period of Six Months, we cannot but entertain an Apprehension that the Contemplation of so heavy a Charge may deter many Persons from entering into the Trade 3 whilst, in a Country where unlicensed Distillation so much prevails, it is obvious that every Facility and Encouragement, consistent with the Security of the Revenue, should be extended to the licensed Distiller. In England, the Distiller may discontinue the Working of his Still at Britifh A< a, any Time after Three Months, from the Commencement of his Licence, 26 G'IIL c' 73' on giving Four Days Notice 3 and in Scotland, the Distiller may vacate Britifh A&, his Licence after the End of One Month, on giving Fifteen Days Notice 3 39& 4oG- ni- e- 73. we therefore think it well deserving of Consideration, whether it be not desirable to restore the Privilege enjoyed by the Irish Distiller under the 45 G. III. c. 104. Act of 1805, of vacating his Licence after the Expiration of Two Months from its Commencement; but at the same Time to require, that the pre- vious Notice should in no Case be less than Fourteen Davs, and thatlnfor- mation of such Notices should be transmitted to the Board without Delay. After describing the System established in Ireland for the Collection and Security of the Duties arising from licensed Distilleries, and the general Conduct of the Officers who had the immediate Charge of them, we wish we could add, that the several Regulations for the Support of that System, appeared to be so efficiently and faithfully executed by the Officers, as to have become an adequate Protection for the Revenue3 but, on the contrary, our Enquiries have developed to us a Scene of almost, incredible Neglect, Collusion, and Fraud. When we advert to the Depositions of several eminent Appendix, No 12 Distillers, one acknowledging that he frequently made 5,300 Gallons of Spirits in the Week, at a Time when hewas charged with 2,075 Gallonsonly; another, that he usually made between 9,000 and 10,000 Gallons of Spirits Appcndix No , weekly, when his Charge was but4,970 Gallons, and that, butforsomeDefect Appendix! No' 1 in his Apparatus, he could have made a yet greater Quantity 3 a Third, that he made on an Average 6,500 Gallons, and' sometimes 7,000 weekly, when charged with but 3,5003 and a Fourth, that he believes the Spirits privately made by Distillers in general, were at least equal in Quantity to the Spirits Appendix, No. 13 with which they were chargcable 3 and when we find all the Examinations Appendix concur in stating, that the Distillers every where made considerable Quan- Nos- 12> 1z> * 4> * 5> tides of private Spirits, we probably shall not exaggerate, if we compute 2C' 21' the private Spirits made by licensed Distillers, to have been more than equal both to those which paid Duty, and those exported from the King's Warehouses. The average Amount of Duty paid in the Two Y ears, ending ' 29th September 1806, . was £. 714,241. 10. 7. and the Quantity of Spirits A d- N exported from the King's Stores on the Average of Two Years, ending the PPe" ° " 10th of October 1806, was 654,558 Gallons, the Duty on which would . have amounted to £. 141,820. 18.' o. If therefore, we are well founded in the Computation of the Quantity of private Spirits made by the Distillers, . of which their Testimony can leave little Doubt, it will follow, that by the . Fraud? of licensed Distillers alone, the Revenue has, on the Average, sustained 22. Appendix, No. 49.