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The Fifth Report Fees, Gratuities, Perquisites Ireland


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The Fifth Report Fees, Gratuities, Perquisites Ireland

Date of Article: 18/03/1807
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114 ( Ireland.)— FIFTH REPORT OF THE COMMISSIONERS [ Appendix* the 20th September, and to fee that faid Duties were paid. It was alfo his PraCtice to make InfpeCtions in his Survey, to fee that there were not any Retailers vending Spirits without having taken out Licences. Since the Transfer of this Bn ntfh of Duty to the Stamp Office, he has dilcontinued the Practice of making general In- fpeaions for that Purpofe. His Duty as Surveyor of ReCtifiers is, to examine and Check the Spirits in the Poffeffion of Redifying Diftillers; to examine the Weekly Returns of the Stamp Duties on Permits, and the Monthly Returns of the Permits, granted by the Officers in Charge of the Reftifying Diftilieries ; and to take care that their Increafes of rectified Spirits do not cxceed their Decreales of grofs Spirits. The ReCtifier in fhewing Stock, declares what Part thereof is grofs Spirits, what Part rectified, and. what Part compound Spirits. If this Examinant fhould find the Quan- tity of rectified Spirits to exceed the Decreafe of grofs Spirits, he would feize the Excefs ; but where they are equal, he would not conceive himfelf warranted to make any Seizure, though the Strength of the rectified Spirits fhould confiderably exceed the Strength of the grofs Spirits. But this Examinant never tries the Strength of the Spirits, either coming into, or permitted out of, the Rectifying Diftillery, by the Hydrometer, nor is any Account taken of it. At the Time each Charge is put into' the Still, theHead fhould be locked down by theOfficer, but i* never fealed; and when; the Still is off, the Head fhould be raifed, and the difcharge Cock and Furnace- grate locked. He has feenaLock belonging to a Rectifying Still, for which he paid 20 Shillings Brrtifh, opened by Means ofafkeleton Key. For every 100 Gallons of grofs Spirits taken into Stock, the Rectifying Diftiller may fhew an Lncreafe of 50 per Cent, on his Stock of Spirits, upon the Suppofttion that they will be reduced fo much in Strength, and increafedfo much in Quantity by this Procefs of compounding; but in taking this Account of Stock, neither the Strength of the grofs, rectified, or com- pound Spirits { hewn in Stock, is ever afcertained by an Hydrometer. At the Commencement of each Month, the Stock of Spirits, grofs, rectified, and; compounded, remaining on Hands from the preceding Month, and brought to our Total, is entered the firft Article in the Current Month's Account, to the ReCtifier's Credit, at the Clofe of the Current Month ; to the aforefaid Stock, is added the Quantity of grofs Spirits received, the Water ufed, and the Spirits produced from Feints, during the Month; the Whole is then brought to a Total, andfrom this Total is deducted the Quantity of Spirits permitted out during the Month ; the Balance is compared with the Stock actually found to be remaining on Hand at the Clofe of the Month. But in cafe of Difagreement, no Penalty is incurred unlefs the Stock remaining, with the Quantity of Water ufed, fhall exceed 50 per Cent, on the Decreafe of grofs Spirits and a proportionate Allowance 011 the Decreafe of Rectified Spirits during the Month. If it fhould exceed the 50 per Cent, the Excefs would be feized. If the Stock found remaining, fhould be lefs than the above- mentioned Balance, the Difference would be deducted from the ReCtifyer's Credit, and the Stock actually re- maining, only brought to his Credit in the fucceeding Month's Account. If the Diftiller fhews any Part of his Stock as compound Spirits, mixed with Sugar,, Syrup, Seeds, Fruit, or other Ingredients, he is required by Law to mark the Strength of fuch Spirits on the Calk ; but this is feldom done, and if it were, Examinant is ignorant of any Mode of discovering whether fuch Strength were truly marked or not. In few Inftances has he'known the ReCfcifier to make ufe of the whole Allowance, as the Increafe by compound feldom exceeds 15 or 20 per Cent. In his Survey, it is the Practice to require the Diftiller to ferve a Notice on the Officer every Time he means to mix Water or any Ingredients with the Spirits he- intends to compound ; but if the Spirits fhould appear not to have been mixed in Prefence of the Officer, this Examinant would not conceive himfelf warranted in withholding the before mentioned Allowance. Examinantthinks, thatthe allowing the ReCtifier Credit in his Stock, equal to the Quantity of grofs Spirits received, would be fufficient to cover any Increafe arifing from the Addition of Water and Ingredients as- he is of Opinion, that the Reduction in Quanuty by the Procefs of rectifying, on an Average, equals the Increafe from the Addition of Water and Ingredients. In taking the Account of Stock, or permitting out neutral Spirits ( or Spirits of Wine) no DiftinCtion is madebetween the Strength of that, and. other neutral Spirits;: neither are the Spirits of Wine expreffed by the Permit, to be double Spirits, nor is the RcCtifier debited at the Rate of 200 Gallons of Spirits, for every 100. Gallons of Spirits of Wine permitted out of Stock. If the ReCtifier fhould raife his Spirit to an extraordinary Strength, a Decreafe of* Stock would be caufed, which might be filled up by the fraudulent Introduction of an additional Quantity of Spirits, without its being difcovenible by the Officer. He 12 might
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