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The Fifth Report Fees, Gratuities, Perquisites Ireland


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The Fifth Report Fees, Gratuities, Perquisites Ireland

Date of Article: 18/03/1807
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\ ck ( Ireland.)— FIFTH REPORT OF THE COMMISSIONERS [ Excifc. Although, as applied to the System at present prevailing in Ireland, we have been diffident of recommending, that the Limitation of Time for the Fermentation of Wash should be immediately removed ; yet, if the Plan of a Licence Duty be adopted, the Restriction might, perhaps, without Danger, be taken away. 46G. ill. c. 88. The Calculations of the several Schemes, are founded on a Presump- tion furnished by the last Distillery Act, that every One hundred Gallons of Wash will produce Ten Gallons of Spirits; and, as the Average Strength at which Spirits are drawn may be taken at Fourteen- per cent, above the Irish Proof, it will be found, that Ten Gallons of that Strength are equal to Eleven and a Half Gallons of Proof Spirits. It would there- fore be requisite, under the Plan we have suggested, that the Distiller should be allowed Credit in Stock for Eleven and a Half Gallons of Spi- rits, at the Strength of Proof, for every One hundred Gallons of Wash decreased ; as likewise for such further Quantity of Spirits as, with un- limited Time for Fermentation, he may be expected to produce; and any Excess should be chargeable with a Duty of Three Shillings and Nine- pence- halfpenny per Gallon, which is equivalent to Four Shillings and Four- pence per Gallon on Spirits Fourteen- per- cent. above Proof. If the Quantity of Wash or Spirits made, should be found to exceed, in any great Degree, the Proportions on which the Schemes are framed, it would be easy, if it were thought right, to impose such further Licence Duty on the Still, as, together with the proposed Duty on Wash and Spi- rits, should amount to the full Duty intended to be secured ; but it might perhaps, for the present, be advisable to suffer the Increase of Work to effect a Reduction of the Rate of Duty, whereby the licensed Distiller would be enabled, with greater Advantage, to meet the unlicensed Distiller at market, and give the most effectual Check to the Progress of the un- licensed Trade; while the Surplus Work would, in the Meantime, pay a Duty of One Shilling and Sixpence per Gallon. As this Mode of charging the Duties is built on a Presumption, that the Distiller will be left without sufficient Temptation to evade, we venture to accompany it with the Suggestion, that some of the present Regulations, which are objected to on the Part of the Distillers, might be removed; viz. Nos^ PPrdi5,19. Charge on the Decrease of Singlings, the Still Charge, and the Charge on disproportionate Decreases. The Objection made to the Charge on the Decrease of Singlings, is founded on the Distillers practice ( which we have before noticed) of returning into the Singling Cask, such Propor- tions of Spirits as are run off below a given Strength; so that a Charge from the Decrease of Singlings, would amount to a double Charge of Duty on every such Proportion. The Objection made to the Still Charge, is, that the Quantity fixed as such by Law, cannot, consistently with the Rapidity of Work imposed, be put into the Still without the Danger of its running foul; and that if the Distiller was charged, as the Law re- quires, for a complete Still Charge at each Time the Still was worked, it would subject him to be charged for a much greater Quantity of Spirits than was actually made. The Objection to a Charge on disproportionate De- . creases, is grounded as well on the two former Objections, as on the Im- practicability of the Distiller's so nicely regulating his Work, as to make every Part of his Process meet the requisite Proportions.
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