Di/ tiUcries.'] " ON FEES, GRATUITIES, & c. 23 : These Modes of Charge, have, in fact, seldom been resorted to; and the Charge on disproportionate Decreases, when made, appears to have been Appendix, governed by so little Uniformity of Practice, as to afford the Presumption, Nos' 5 6' 7' 8j9 » that no fixed Interpretation of the Law had prevailed ; so long, however, as such Regulations remain a Part of the Law, and may be inforced, they subject the Distiller to the vexatious Interference of the Officer, and tend to continue that System of Collusion, which it is so essential to destrov. As the Expediency of repealing that Provision of the Law, by which the Distiller is made liable to the Charge of Duty, for not less than Twenty- four Weeks during the Continuance of his Licence, has, in a former Part of this Report, been submitted for Consideration, we feel ourselves called on to observe, that the Adoption of that Measure might perhaps be im- prudent, under the Change of System which we have suggested, until Time and Experience shall have given a more accurate Knowledge of the Power of the Still. The same Reason would, we fear, render it impossible to fix any equitable Drawback or Deduction of Charge, on Account of Spirits exported, or warehoused for Exportation; though we do not apprehend* it need prevent the Distillers warehousing under Bond, and taking out Spirits made for Home- consumption, in the Manner we have before pointed out; but for the Ease of Exportation, it will become necessary to prohibit all Drawbacks, except on Account of the Malt Duty, and to introduce such reciprocal Regulations for the Trade between Great Britain and Ire- land, as prevail with respect to the Exportation between England and Scotland j viz. to discharge the Distiller, while working for Exportation, 45g hi c 100 from all liability to Duty; but, during that Time, to place his Spirits under the most Vigilant Superintendance of the Officers, till warehoused in the King's Stores any Decrease of Wash more than sufficient, accord- ing to such Proportion as may be prescribed to yield the Quantity of Spirits shewn, should subject the Distiller to a Charge of 3s. g± d. per Gallon, on so much Proof Spirits as the extra Decrease shall be calculated to produce. We cannot close the Subject of Exportation, without remarking, that it will probably be necessary, even under the present System of charging the Duty, to revise the existing Regulations for the Trade or Intercourse in Home- made Spirits, between Great Britain and Ireland, with respect to countervailing Duties and Drawbacks. - . The Act of Union directs, " That all Articles of the Growth, Produce, 40 G. III. c. " or Manufacture of either Country, shall pass from one to the other " without Duty or Bounty on the Export; and be subject to no higher " Duty on Import, than the similar Article of the Growth, Produce, or " Manufacture of the Country importing, shall be liable tonevertheless, 46 G. III. c. 67. British Spirits, if imported into Ireland, are chargeable with a higher Duty 45G- III. <=• 22. than is paid internally on Irish Spirits ? and Irish Spirits, if imported into 43 G- IIL c- 69* Scotland, are chargeable with a higher Duty than the internal Duty on 43 ' HL C' bl" Scotch Spirits ; and the Rate of Drawback, both in Ireland and Scotland, 46G. III. C. IO2,& appears to exceed the P^ ate of Duty paid j the Excess in both Cases APPENDI* » NO. 3J. operating as a Bounty on the Article exported. To understand this more clearly, it must be observed, that Irish Spirits g III c 2 are chargeable with a Duty of Four Shillings, British, per Gallon, and are 46 G. III. c. 67.* supposed to pay a further Duty, for the Proportion of Malt used, of Ten- Append -: - pence, British, per Gallon ; the latter Sum much exceeding that which the Noi* l2>, 4* Quantities