' bi/ lilleriesj " ON FEES, GRATUITIES, & c. 29 Barony of Innishowen, in the Space of 36 Hours, and that he believes that Barony alone contained upwards of 800. Another Officer, employed 011 Appendix, No. 45. the like Service, states his belief, that almost every second House in the lower Part of that Barony, has a Private Still or Malthouse." An emi- nent Distiller in Dundalk has represented to us, that, during the last Year, Appendix, No. 19. unlicensed Distillation increased in his Vicinity and the adjoining Coun- ties, he believes, nearly Six Fold ; and that Customers, to whom he for- merly sold Ten Puncheons of Spirits at a Time, now take but a single Puncheon, and that only for the Purpose of getting Permits, to cover in Part of the Stock they take from the unlicensed Distillers ; and a Distiller Appendix, No. 47. in Sligo informs us, that previous to his setting up a Distiller there, 15 Puncheons of Spirits were weekly permitted into that Town; but that latterly, in consequence of the great Increase of unlicensed Distillation, he has not been able to sell in the Neighbourhood above Seven or Eight Puncheons weekly ; and that, although he ceased working on the 29th September, and his Stock was exhausted early in November, he does not believe more than Five Puncheons of Spirits, made by a licensed Distiller, have within the last Three Months been received in Sligo. The Extent of Country which is occupied by unlicensed Distilleries, comprises some of the most Wealthy and Populous Districts, and may be computed at, perhaps, One- third of Ireland ; it will not therefore be too much to assume upon a Point, where no correct Calculation can be formed, that the unlicensed Distilleries supply One- third of the Spirits consumed in Ireland, From the annexed Returns it appears, that the Duty paid on Home- made Appendix, No. 22, Spirits, was on an Average ofthe last Two Years £. 714,241. 10. 7.; and that, during the same Time, a Quantity was exported from the King's Warehouses, on which the Duty, if payable, would have amounted to Appendix, No. 49. £. 141,820 18. o. per Annum. It is also in evidence, that the licensed Appendix,' No. 13. Distillers evaded Duty on a Quantity of Spirits, equal to both the Quantity charged with Duty, and the Quantity exported from the King's Ware- houses ; whence it improbable, as we have before shewn, that a Loss of Revenue was sustained to the Amount of £. 856,000 per Annum. Besides theExport from theKing's Warehouses, it appears that 23 1,646Gallons of Appendix, Spirits were, on an Average of the Two last Years, exported from Private Nos- 5Q< Stores ; on which the Drawback of the Spirit Duty, at 4 . y. A. d. per Gallon, amounted to£. 50,189. 19. 4. ; this Sum deducted from£. 7i4,- 24!. 10. 7. will leave £. 664,051. 11. 3. as the whole Receipt of Duty on Home- made Spirits consumed in Ireland; to which, if the above Sum 0^. 856,000 be added, the entire Duty, which ought to have been received from the licensed Distillers on Spirits consumed in Ireland, will amount to £. 1,520,051. 11. 3. ; and if it be granted, that One- third of the Con- sumption is supplied by unlicensed Distillation, we shall be entitled to add £. 760,025. 15. 7- I. as the Duty, which that Portion ought Annually to have paid ; making the entire Duty, which should have been paid on Home- made Spirits consumed in Ireland, to amount to upwards of £. 2,280,000 per Annum ; while the Duty, actually received thereon, was little more than £. 664,000. We do not profess to place much Reliance on the Accuracy of this Statement; it will, however, serve to give some Idea of the Extent to which these Frauds have been carried, and of the Aug-, mentation of Revenue which might reasonable be expected from a due 44' • H Collection