f 8 I 1 4 ( Ireland.) — FIFTH REPORT OF T- HE COMMISSIONERS. [ Excife. nearly equal when they have been sufficiently attenuated by Fermentation. With this Wash or Pot Ale the Still is charged, and the Produce is termed Low Wines or Singlings. The Still is afterwards charged with Low- Wines or Singlings, and produces Spirits, which run off into the Spirit Cask* until their Strength falls below that which is suited to the Distillers Market; the stronger Part of the Residue is then run'off and mixed with the Singlings, as is the weaker Part, properly called Feints, with the Pot Ale. .... At so early a Period as the Reign of Charles II. the Necessity of guarding the Duties of Excise on Plome- made Spirits by Regulations and Restric- tions on the Manufacturer, seems to have been well understood, and the System then established has become the Foundation of the several Laws which have been since enacted for the Protection of that Branch of the public Income. 14& 15 C. ll. c. c'. By an Excise Act passed in that Reign the Distiller was required to make . a Weekly Entry at the Office of Excise in his District, of the Quantity and Quality of the Spirits distilled, and to pay to the Excise a Weekly Duty thereon under certain Penalties. He was also required to admit the Gauger to enter his Premises as well by Night as by Day. It was the Duty of this Officer to gauge the Vessels, and take an Account of the Quantity of Spirits distilled, and to make a Return thereof to the Commissioners of Excise ; which Return or Report became the Charge on the Distiller provided it exceeded the Distiller's Entry made at the Excise Office. The Com- missioners were empowered to compound with the Distiller for his Excise Duty for Twelve Months, at such Rates, to be paid Monthly, as they should think fit j and during such Composition, the Distiller was discharged from making any Entry at the Excise Office, and relieved from the Officer's Visits. • By a Revenue Act, passed in the Year 1791, which repealed all former 31 Geo. ill. c. 16. Acts relating to Distilleries ( except as to the Recovery of Fines and Penal- ties) it was provided, ' c That nd Person should use or keep a Still unless licensed by one or more. " of the Commissioners of Excise, and that the Name and Abode of- the (< Distiller, the Number and Contents of the Still, Vessels, & e. and the " Place in which the Distillery was situate, should be registered in the " Excise Uffice of the District. tf That no Licence should be granted to a Distiller unless in some " Town where a Weekly Market was held, or where a Gauger was " established. " That the Distiller should enter into Bond with two Sureties, to work One hundred and Twelve Days during the Continuance of his Licence* and to pay all the Duties; but with Liberty to discontinue Work" at any Time after Twenty- eight Days, on serving Six Days previous Notice on the Collector, Surveyor, and Gauger ; and that at the Expiration " thereof, the Still should be locked, and from Stills that were under One " thousand Gallons Content the Worm be taken, down. That after the 29th September, subsequent to the passing of the Act, no Still of a less Content than Five hundred Gallons shoukl be licensed; " but that until then, Stills of Two hundred Gallons, might be licensed. " That for the first Twenty- five Days Work the^ S tills should Jbe charged ** as under : " Still* t fur ffc