H ( Ireland.)— FIFTH REPORT OF THE COMMISSIONERS \ Excife. Quantities of Malt appearing to be used, would warrant. We have before noticed, that Irish Spirits are drawn at an Average Strength of Fourteen per cent, above Proof, and that the Duty is charged without any Reference to Strength. Four Shillings per Gallon on Spirits, Fourteen per cent, above Proof is equalled by Three Shillings and Sixpence per Gallon on Spirits of the Strength of Irish Proof, or One to Ten over English Proof, to which, if Tenpence per Gallon Allowance for Malt Duty be added, the entire Duty paid by the Irish Distiller, on Spirits calculated at Proof, will amount to Briiifh Ac% Four Shillings and Four- pence, British, per Gallon, British Spirits cannot 26 g. 111. c. 73. ke eXported of a greater Strength, than One to Ten over Proof, but as the countervailing Duty on Spirits manufactured in Great Britain, and import- 46 G. ill. c. 67. ed thence into Ireland, is, by an Act of the last Session, fixed at five Shillings and Three- pence, British, per Gallon, and a Drawback to that Amount al- lowed on the Exportation of Irish Spirits to Great Britain ( except only such as are warehoused, which Drawback is Ten- pence per Gallon for the Malt Duty) it follows, that the countervailing Duty and Drawback will exceed, by the Sum of Eleven- pence per Gallon, the internal Duty ( inclusive of the Malt Duty) on Irish Spirits calculated at the Strength of Proof. 43 G. ill. c. 69,81. Irish Spirits imported into Great Britain, are subjected to a counter- Ib vailing Duty of Ss. z~ d. per Gallon for Spirits One to Ten over Proof, without any Distinction made between England and Scotland, though the Duty is higher in the former than in the latter. If to the Duty on the Manufacture of Spirits in Scotland, be added, an Allowance similar to that made in Ireland, for the Quantity of Malt sup- posed to be used, but proportioned according to the Difference of the Malt Duty in the respective Countries, the entire Duty on Spirits manufactured Appendix, No. 35. in the Lowlands of Scotland, will be found to amount to 6s. ^ d. per Gallon, and the countervailing Duty and Drawback, to exceed the internal Reports of Commit- Duty on Scotch Spirits, by is. 8 \ d. per Gallon; and if, as " there seems teeon cotchDif- Reason to believe, no greater Proportion of Malt be used in Scotland ti^ euesinijpS— ^ js evident, that the Excess of the countervailing Duty and Drawback will be increased, in Proportion as the Malt Duty is higher in Scotland than in Ireland. 45 g. tit. c. 18. We have further to remark, that the Drawbacks for Spirits exported, 460. m.;., 8. are p| aceci under the Management of the Commissioners of Customs; and 46 G. III. c.* 88." that the Commissioners of Excise have no Power to interfere with respect to them. This Practice, exclusive of other Inconveniences arising from it? blends the Accounts of Two Departments that ought to be kept perfectly distinct; and we, therefore, submit the Propriety of placing these Draw- backs, in future, under the Management of the Commissioners of Excise. Although the preceding Observations and Suggestions have, for the most Part, been applied to Gross Distilleries, they will be found, in many Instances, no less applicable to the Topics subsequently considered in this Report. In treating, therefore, of Rectifying Distilleries, it will be our aim to abstain , from increasing the unavoidable Length of Detail by any needless Repetition. The Trade of a Rectifier and Compounder of Spirits yields only, an in- considerable Revenue; but, as it is capable of being made a powerful Assist- ant to the Frauds of the Gross Distiller, has long been subject to legislative Regulations. The Substance of these Regulations have been from Time to $ 8 G. III. c. 53. Xime continued, and are, with some Alterations, comprized in an Act, passed — in. the 38th Year of His present Majesty, enacting, " That no Person shall 14 " keep