io8 ( Ireland.) — FIFTH REPORT OF THE COMMISSIONERS [ Appx. No. 26. The Examination of W. B. SWAN Efquire, Infpe& or General of Excife and Licences of Ireland; taken on Oath, the 1 oth, 12th, 16th, and 22d of September 1806. This Examinant faith, That he has been upwards of Twenty- five Years in the Service of the Revenue. His firft Appointment was as Supernumerary Gauger. He was appointed Infpe& or General of Excife and Licences of Ireland, on the 13th of Oftober 1S01, with a Salary of £. 565. 3. 9. per Annum. He has been for upwards of Eighteen Years employed in infpedting the Excife and Licences in different Parts of Ireland. On his Appointment of Infpeftor General of Excife and Licences of Ireland, he conceived he had Authority to vifit and check in every Branch of Excife and Licences, both in Dublin and in every other Part of Ireland ; but he did not confider his Duty called on him to leave Dublin unlefs directed by the Board, or fome Member thereof. The Reafon of his requiring an Order from the Board, or fome Member thereof, to go out of Dublin, was to entitle him to his travelling ExpenceS. By a general Order, made on the 26th of May 1804, he was defired not to go out on any Infpedhon, nor to execute any Information out of his Sphere of Duty in Dublin, without the fpecial Order of the Board, figned by their Secretary, or, if in the Country, by the Order of any One CommifTioner there. This Order he conftrued as confining his Duty in Dublin, to the Superintendence of the Redifying Diftilleries and Licences, which had been particularly under his Charge, previous to his Appointment as Infpe& or General of Excife and Licences of Ireland ; and to thefe Duties he has accordingly confined himfelf fince the iffuing of the above- mentioned Order, except in Cafes where he has been fpecially directed by the Board. Previous to his receiving the afore mentioned Order, he frequently, without any fpecial Order, made Dete& ions and Seizures upon Maltfters and Diftillers in Dublin. But his Detections in the Country Diftridts have been to a very great Extent. Examinant faith, that the Frauds committed by lie i Diftillers, to evade the Payment of the full Duties, which at different Times have come to his Knowledge, are very numerous. Their great Object is to make as much private Spirits as they can, and to get the fame difpofed of by every Means they can devife. In Dublin, fome of thefe private Spirits are elands ftinely carried away in Jars, within the Size limited by Law, and, when out of the Diftillery, are beyond the Reach of the Officers of Excife. But by far the greater Part is removed under Permits, i: i which the Ink ufed is fuch that the Writing can be readily effaced. Thefe Permits effectually protect the fraudulent Removal of Spirits ; for in cafe of Interrup- tion from the preventive Officers, or Officers not in charge of Diftilleries, Notice is inftantly given to the Officcr granting the Permit, and the Duplicate in his Book is made to correfpond, whilft the Permit is given up, and the Certificate regularly obtained. But when no fuch Interruption occurs, the Spirits are lodged, the Permit is brought back, and again made to anfwer a fimilar Purpofe, as often as may fafely be, till at length the Permit and Duplicate are filled up as they are intended to remain. Thefe Dealers having received a Quantity of Spirits into Stock under regular Permits, the Permit is exchanged for a Certificate, which covers the Spirits fo per- mitted for Three Months. No regular Account is kept of their Decreafes of Stock, consequently they can cover a frefh Entry of Spirits into their Stock, equal to whatever may be the Extent of the Decreafe by their Retail Trade. The Diftillers find out fuch Dealers as have an Opening in their Stock, and fend in a Quantity of Spirits equal to the Dscreafe ; thefe Spirits are covered by a Permit from the Diftillery, as before- mentioned. In other Cales, there being in the Dealer's Stock a Decreafe, which has not been taken an Account of by his Officer, an Opening is given for fuch Decreafe to be made appear as ariling from a Quantity of Spirits permitted out of his Stock, when the Dealer will, with the Connivance of his Officer, fell to the Diftiller this Opportunity of covering a Quantity of private Spirits; and a Permit is accordingly filled up as for Spirits going from the Dealer, under Cover of which the Diftiller removes to a Cuftomer an equal Quantity of his furplus Spirits. In both of thefe Cafes, the Dealers Stock, if vifited by an Officer, or the Permit if examined, would appear correct. The Diftiller ufually allows the Dealer, as Examinant has heard and believes, from 1/ 7 j to 2/ 2 per Gallon, for Spirits covered by thefe Permits. Sometimes