28 37 G. III. ci 46. 38 G. Ilti c. ji. British Aft, » G. nr. c. 5. » G. III. c. j. Appendix, Isos. 44, 45. ( Ireland.)— FIFTH REPORT OF THE COMMISSIONERS [ Excife. Bvan Act of 1797, the Rectifier was prohibited from sending out Spirits of a greater Strength than one in Eight, or Twelve and an Half per Cent, under Proof; by an Act passed in 1798, this Prohibition was further ex- tended to one in five, or Twenty per cent, under Proof, and has continued to be the Law down to the present Time. It does not however appear to have been, nor indeed could it, at any Time, be carried into Effect without the Use of the Hydrometer, as however, since the Union, a Channel has been opened for the Exportation of Spirits to Great Britain ( where on Importation all Strengths not exceeding one to Ten over Proof are charged with the same Duty) it is evident, that to enforce this Prohibition, would be to preclude the Rectifier from all Share in the Export Trade ; we there- fore think it will be advisable to do away this Restriction, the Object of which will be sufficiently attained by keeping the Account of the Rectifier's Stock according to Strengths, and confining his Allowance as we have proposed. If the Scheme we have suggested, for charging the Duiies on Spirits under a mixed System of Licence and Survey be adopted, we are aware it will be requisite that the Exportation of rectified Spirits should be guarded in the same Manner as that of Gross ; and that no Drawback, except in lieu of the Malt Duty, should be allowed ; but that all Spirits to be rectified for Exportation should, as is the Practice in England, be taken only from such as had been made and warehoused expressly for Exportation; and that, as well the Distiller sending, as the Distiller re- ceiving the same, should, before they are taken out, give Bond for the due and fair Export of such Spirits within Three Months; and that any De ficiency in the Quantity exported, other than that to be allowed for Waste by Rectification, should subject the Distiller to a double Duty thereon. Having in the preceding Part of this Report, separately treated of G ross and Rectifying Distilleries, we proceed to consider the Subject of UNLICENSED DISTILLATION. v This Evil, the Magnitude of which almost exceeds Belief, prevails chiefly in the Northern, Western, and some of the central Counties of Ireland; an Idea, however, of its Extent may be formed from the Number of unlicensed Stills that appear to have been seized in the last Five Years j viz. Appaiixi No. 4$. In 1802 1803 1804 1805 6 Months to June 1806 TOTAL Stills. Heads. Worma. 4> I3I 3 » I9° 2,809 2> 573 2, Ol8 * « 744 2,360 2,021 '> 732 2' 974 2,656 2,373 1,401 1,213 1,074 * 3> 439 11,098 9' 732 Appesdixt No. 44. An active and intelligent Officer especially, employed in the Suppression of unlicensed Stills in the Year 1805, states, that lie detected 101 in the^ Barony