Diflillerie:.\ ON FEES, GR ATUITILS, & cv C7 been inconsiderable ; but supposing it to have been One- fourth, it will appear, thatwithout allowing for Decrease by Rectification, the ordinary Course of his Trade would furnish the Rectifier with tlie Opportunity of covering under this Allowance, no less than 37 Gallohs of private Spirits, Appendix, No. 39. upon every 100 Gallons regularly taken into Stock ; but if, as there is great Reason to believe, no Part of the Allowance was in many. Instances used, it will follow, that unless he was checked by the Hydrometer, there was nothing to prevent him from introducing, for every 100 Gallons re- gularly taken into Stock, the enormous Quantity of 62 Gallons of private Spirits, of which 50 Gallons would be covered, under the Pretence of his Al- lowance, whilst the usual Decrease, by Rectification, would make an Opening for the remaining Twelve. To what Extent these Opportunities have been embraced, may be col- Append!*, Nb. 4a; lected from the annexedExtract from a Report made to theBoard of Excise in 1805, by which it appears, that one Rectifying House in Cork re- ceived, in the Year ending 29th September 1804.93,811 Gallons of Spi- rits, and fceht out by Permit 13 6,3 36 Gallons, ofwhich 60,739were exported at an average Strength at 4- per cent above Proof ; the latter will be foun<$ to equal 55,665 Gallons, computed at the Strength of Fourteen per cent above Proof, and deducted from 93,811 Gallons received at the same Strength, will leave 39,486 Gallons; which, with the Allowance of Fifty per cent, upon that Quantity, would have given the Rectifier a Credit for 59,229 Gallons only ; but the Quantities permitted out will be found to have exceeded this Credit, and the Quantity exported by 16,368 Gal- lons, so that private Spirits, to that extent, must have been permitted out: Nor is this the only Injury which the Revenue appears to have sustained, by thePractices of one Rectifying House; for besides the Excess of Allowance above stated a Drawback, equal to the Duties paid on Spirits drawn atFourteen per cent above Proof, Was received on 60,739 Gatlonfc, exported at the Strength of Four per cent, above Proof; but if, as appears by the same Extract we are warranted in supposing the Strength of Spirits usualy received, was from 23 to 30, instead of 14 per cent above Proof, it results that upon the Drawback, there must have been aLoss to the Revenue in the same Propor- tion : for although the Law directs, that no Drawback shall be obtained, unless Proof of the Payment of the Duties be made, and the Identity of 46 G. HI. 6. the Spirits traced by due Cottrse of Permits, it is evident that this Check must be inefficient, where no Account whatever of the Strengths is taken. The taking an Accouiit of the'Rectifier's Stock according to Strengths, a Measure which under any System we think ought hot to be dispensed with* will be facilitated by the Regulation we have before proposed, of restrict- ing the Gross Distiller from Sending out Spirits at a greater Strength than Proof; at Which Strength also the Rectifiers Stock may be computed, so that the Officers except as to the Allowance for Spirits of Wine, will not be incumbered with any Account of Strengths above Proof. With repect to such as are below Proof, where from the Nature of the Compounds, the Hydrometer cannot be an accurate Test, it may be necessary to enforce by Law the Measure already partially adopted, of giving to the Rectifier Credit' for sufch Part of the Allowance only, as shall be taken in Presence of Appendix, No. 39. the Officer; and" to restrict that Allowance to Twenty per cent upon . all Appendix, No.^$. GrossSpirits received, which it appeal will be sufficient' to' ipeet the £ xi- 39 » 41- 43. gt& tf of the Rectifier's Tmde; By