. A, Britifli Aft, 26 G III. C 73. 46 G. III. c. 102. Eritifh Aa, 26 G. III. c. 73- I I I I I ' P ; • I 20 { Ireland.)— FIFTH REPORT OF THE COMMISSIONERS [ Excise. From this Book it appears, that the Stills were charged and wrought oft 46 G. III. c. 102. 11,089 Times in the Course of the Month. The Licence is made to cease whenever 2,025 Gallons of Spirits, of the Strength of One to Ten over Proof, for every Gallon of the Still Content, shall have been made. In England, the Distiller is allowed a Creditin Stock of Twenty Gallons of Spirits, of the Strength of One to Ten over Hydrometer Proof, for every One Hundred Gallons of Wash with which he is charged; and in Scotland, of Sixteen" andanHalf Gallons of Spirits, of that Strength, for a like Quantity of Wash; and any Spirits found in Stock exceedingthe Credits are forfeited. 45 G. III. c. 100. The Distillers in England and Scotland, intending to make Spirits for Ex- portation, are required to give Notice thereof, and during the Continuance of such Notice are not permitted to workfor Home Consumption. Previous to the Act of Union, no Drawback was allowed in Great Britain on the Ex- portation of Home- made Spirits; but we learn, that Spirits not made under the above Regulations have been recently exported from Scotland to Ireland, and a Drawback thereon claimed, equal to the countervailing Duty on the Import of Irish Spirits into Great Britain. Both in England and Scotland, all Accounts of Spirits made for Home Consumption are computed at the Strength of One to Ten over Proof; and any Spirits sold or sent out at a greater Strength are forfeited. These are the material Points in which the English and Scotch System differ from that of Ireland. The System, however, which obtains in Scotland, in some of its principal Features, resembles that of Ireland ; in the former, the Licence Duty on the Still corresponds in Effect with the monthly Charges of the latter; each is formed on the Principle of securing, in the first Instance, a fixed and certain Revenue ; in each exists the sameTemptation to illicit Practices in as much as the Scotch Distiller has the same Interest in concealing what- ever exceeds the Limitation of his Licence, as the Irish Distiller has in ap- pearing to confine his Work to the Number ofmonthly Charges. TheEnglish System appears to us the best. But when we consider how much the Safety of the Revenue under that System depends on the charging, locking down, and sealing of the Still, we can hardly venture to recommend a Reliance on such Securities in this Country ( where so dangerous a Connection has long subsisted between the Officer and the Distiller) until more correct Habits of Conduct shall have been introduced and established. The Hazard which would attend the Introduction of the English System and the Objections of which the Scotch System partakes in common with the Irish, prevent us from recommending the entire Adoption of either; but we have inserted' in those Parts of this Report, where they seemed most applicable, such of the Regulations of each as we think might advan- tageously be incorporated with the present System of Ireland, accompanied with such Observations as they appeared to require. As, however, it may be thought, that the faithful Execution of any Regulations, under the present System, is not immediately to be expected, we are induced to suggest ( in order to lessen at once both the Temptation and Opportunities of Fraud) that an Experiment might be made of imposing the Duties on Home- made Spirits in Ireland, somewhat on the Plan prevailing in the Lowlands of Scotland, viz. by a Licence Duty on the Still, which should compose the greater Part of the Charge, and a small Duty 011 the Wash and SpiritSj respectively. We are aware, that a Licence System was formerly adopted in Scotland, and II II I \