- ^ : !— - - 34 ( Ireland.}— FIFTH REPORT OF THE COMMISSIONERS. . lExcfe. Appendix, No. 4jr- It is, perhaps, in some Measure owing to the Connivance of Revenue Officers, to general Combination, and to the Countenance given by the Pro- prietors of Land, that the Object of those Laws has been so long defeated. It is a prevailingOpinion, that if unlicensed Distillation were suppressed, the Value of Grain would be diminished, and the Farmer and Landholder thereby injured. There is no Necessity for combating this Opinion : It is obvious, however, that if legal Distillation could be introduced and en- couraged, in those Parts of the Country where private Distillers so much abound, the Farmer could have no Difficulty in finding a Market for his Grain. It may, therefore, be advisable to encourage the Introduction of licensed Stills in those Parts where unlicensed Distillation chiefly prevails ; this might be attempted, by authorizing in such Situations the Use of Stills of a smaller Size, but of the prescribed Proportions, leaving the Place and Number to be fixed at the Discretion of the Commissioners of Excise. This Measure, besides producing an Augmentation of Revenue, might be expected to give rise to and encourage a Class of Men in those Districts, who would be interested in aiding the Revenue to suppress unlicensed Distil- lation, and would at the same Time afford an Example of Subordination and Obedience to the Laws. The Fidelity of the Officers is so essential to the Security of the Revenue, that it would be superfluous to insist on the Policy of making their Situations Appendix, No. 62. suc^ as ^ ey might be afraid to hazard. The smallness, however, of the Salaries paid to the Officers immediately in Charge of Distilleries, would alone justify the Apprehension, that as long as the Provision made for them is insufficient even for bare Maintenance, the Distiller will easily prevail against the Interests of the Public j we would therefore recommend, that a Gaugers Salary, independant of adventitious Gain from Seizures, should be so far augmented as to be competent to his Support; that the Surveyor, as he is a more confidential Officer, should be more liberally paid; and that, as the good Conduct of both those Officers will be enforced by the vigilant Superintendance of the Inspector, his Salary should be such as to place him above Temptation. If besides this a Gradation of Salaries in each Rank was fixed, the Officers might become accustomed to look forward only to such legitimate Sources of Emolument, as would be the Reward of superior Vigilance and Exertion. We cannot close this Report without expressing our Conviction, that the Efficacy of these or any other Measures for the Improvement of this Branch of the Revenue, must ultimately depend on the Establishment and Maintenance of a strict System of Discipline by the Board of Excise. Office of Enquiry, Sackville- Areet, Dublin, 5th March 1807. J. S. ROCHFORT. ( L. S.) FRED" GEALE. ( L. S.) ROBERT ALEXANDER, ( L. S.) CHARLES SAXTON ( L. S.) A v