No. 4.] ON FEES, GRATUITIES, hc.—{ Excife.) 45 tillery; he examines them to afcertain fuch as are empty, and fuch as contain Liquor. He then enters in the Minute Book the Day and Hour of his Viiit, and notes in the Column for each Veffel or Utcnfil whether empty or with Liquor; if with Liquor, he dips the Veffel and enters the Inches of the Dip ; and in the cafe of Backs containing Wafh, he notes the State of the Fermentation ; he notes alfo in the Still Column whether the Still be filent or charged ; if charged, whether with Wafh or Singlings. The like Particulars he enters in his Stock Book, which, in thefe Refpe& s, is an exadt Duplicate or Copy of the Minute Book. After the Clofe of the Quarter, new Minute and Stock Books are opened, and the old Minute and Stock Books are given up by Examinant to the Surveyor, who de- livers them to the Examiner of Gaugers Books. The new Books commence with the laft Entry in the old Books, and in the new Stock Book is brought forward the Number of Days the Still has worked during the current Month, and the Quantity of Spirits for which the Diftiller has been charged Duty during that Time. The Fir ft Account he takes is of the Wort in the Wort Receivers and Coolers, as a Check on the Quantity afterwards received in the Backs ; but as the Worts are ge- nerally put on and run off the Coolers during the Intervals of his Vifits, the Account from the Cooler cannct be confidered as accurate, and he conceives it of little Importance as the Charge is never made on the Worts. He feldom knows what Number of Mafhings are made in the Day, nor is there any Account taken of the fma'l Worts, which are ufually mixed with the fucceeding Day's Brewing. The next Account is of the Wafh in the Backs, which is the Firft Stage in which the Charge is made, and it is the Firft accurate Account he has of what is fhewn to him for the Brewing of the Day. At his Vifit he generally taftes the Worts, Wafh, Singlings, Feints, and Spirits, to fee that they are fuch as are declared ; he does not think that the Liquor in the Backs can be changed without his difcovering it, he never did difcover at any Time, when he tafted the Liquor in the Backs, that they had been renewed. He makes his Charge on the Wafh, the Low Wines or Spirits, whichever he fhall find to produce the moft Duty. That on the Wafh is made on the Decreafe, if it be greater than the Content of the Still, or on the Content of the Still if that be greater than the Decreafe of Wafh ; every Decreafe of Wafh he confiders as a Proof of the Still having been at Work, unlefs in cafe of Accidents, or of the Decreafe being very inconfiderable. In cafe the Decreafe of Wafh fhould appear beyond the Charge of the Still, he charges Duty on the extra Decreafe. In this Cafe he only charges the common Duty on the extra Decreafe, let the Excefs of fuch Decreafe be ever fo great. The Charge from the Low Wines is likewife made on the Decreafe, where that Decreafe fhall be greater than the Content of the Still, if it be greater than that Decreafe He has never known the Charge on the Decreafe of Singlings to come nearer the Charge on the Decreafe of Wafh than about Three- fourths, or nearer the Charge on the Increafe of Spirits. The Decreafe of Singlings cannot be accurately fhewn, as they are fo frequently added to and diminifhed in the Abfence of the Officer, and fo fhort a Time ftationary, that, from the Nature of the Bufmefs, he cannot keep any correft Account of them. Where the Increafe of Spirits fhall exceed the Charge on the Wafh or on the Low Wines, the Charge is made on the Spirits. In making his Charge on Wafh, for every Nine Gallons of Wafh he charges One Gallon of Spirits ; and if making it on the Low Wines, he would charge One Gallon of Spirits for every Three Gallons of Low Wines or Singlings. The Diftiller, before every Brewing of Corn, is required to enter a Notice in a Book lying in the Diftillery, for the Infpe& ion of all Excife Officers, of the Quantity and Kind of Corn intended to be brewed, and the Time when the Brewing is to take place, and the Time when it will be off. The Officer does not take any Account of the Quantity of Corn ufed at each Brewing, any farther than as above fpe « cified. At the Clofe of each Day he computes the Decreafe of Wafh, and the Redu& ion of it into Strong Waters, and enters the Number of Gallons of each in the proper Co- lumns of his Stock Book. Alfo each Day he fhews the Spirit Increafe, if any ; this he finds by adding to the Stock on Hand, the Quantity permitted for that Day ; and thence deducing the Quantity on Hand the Night before, the Balance will be the Increafe chargeable on that Day's Work. At the Clofe of the Week he totals the Decreafes of Wafh, and the Spirits charge- able thereon, as entered in the Stock Book each Day during the Week, in their refpeftive Columns : to the latter he adds the Singlings reduced to Spirits, which Were in the Diftillery at the Clofe of the preceding Week; thefe he totals, and then 44. M dedu& s