Dijillleries.~\ ON FEES, GRATUITIES, & c. 21 and has since been abandoned ; but we are to observe, that it was un- guarded by Survey, and materially defective in omitting to fix the Propor- tions for the Still. The Distiller availed himself of this Omission, by in- creasing the Powers of his Still, which seem constantly to have exceeded the Computation upon which the Licence Duties were charged till, at length the Legislature found it necessary to provide, that the Licences should cease when and so soon as a specified Quantity of Spirits had been made. In Ireland, the Law has fixed certain Proportions for the Still. A 46G III. c. 88. Variety of Appendages, however, were contrived to enlarge its Powers Nos. 12, 14, 15, but since the Law has required such Appendages to be measured as Part of 46 Appe^ dfv, 88* the Still, the Ingenuity of the Distiller seems to have discovered a Substi- Nos' 28> » 9- tute for them, by altering the Form and increasing the Size of the Worm. It seems therefore expedient, under any System, that Proportions should be fixed for the Head Arm, and Worm, as well as for the Body of the Still; and that all Appendages should be charged as Part of the Still, till they turn down at an Angle of Forty- five Degrees. These Regulations, besides equalizing the Powers of Stills, would tend to prevent those frequent Changes of the Law with respect to their Construction, which cannot but be attended with Inconvenience and Expence to the Distiller. To explain the Mode of Charge, under a mixed System of Licence and Appendix, No. 30. Survey, such as have been suggested, we annex a Table of the Duty on Irish Distillers, calculated weekly, according to the Number of Charges imposed by the last Distillery Act; and a Scheme for the Imposition of an equal Duty, modelled on the Plan suggested. In this Scheme the Licence Duty Appendix, No. 31; on the Still will, in Two Instances, be found greatly disproportionate. This Circumstance arises from a like Disproportion prevailing in the pre- sent Monthly Charges, on which the Calculations of the Scheme are found- ed. In case it should be thought advisable, to regulate the Charge on Stills by the Surface exposed to fire, in order to give a View of the Effect, we Appendix No. 32; annex a Scheme calculated accordingly, and commencing with the present Charge of Duty on a 3,000 Gallon Still, without making any Allowance for the Discount; and another Scheme, calculated with a Deduction for that Allowance. The first Increases the Duty to the Amount of the Dis- Appendix, No. 33. count allowed, which in the last Year exceeded £. 87,000. The Princi- ple on which both are constructed, would render the Continuance of Dis- Appendix, No. 34. counts unnecessary, as render those Schemes the Indisposition of a higher Rate of Licence Duty on Stills of the smaller Size, will preserve a suffi- cient Advantage to the larger Ones. By these Schemes it is proposed, to leave to the Distiller no Power of evading a greater Duty than Three- halfpence per Gallon on Wash, and Three- pence per Gallon on Spirits, which, taken together, amount to a Duty of One Shilling and Sixpence per Gallon, and hardly equal the De- preciation at which the Distiller has usually disposed of his private Spirits. The Temptation to evade being thus in great Measure removed, and the Motives to Concealment weakened, an Object of some Importance would be obtained in the probable Discovery of the Work actually done. If it should be deemed advisable, to secure a Duty equal to that whidi the Distiller now pays, this Object might easily be attained, by charg- ing him with such Quantities of Wash, and Spirits Monthly, as, toge- ther with the Licence Duty, shall be adequate thereto; 44. F Although,